{"id":7248,"date":"2026-08-03T14:20:37","date_gmt":"2026-08-03T07:20:37","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7248"},"modified":"2026-08-03T14:20:37","modified_gmt":"2026-08-03T07:20:37","slug":"lich-phap-ly-doanh-nghiep-thang-8-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/lich-phap-ly-doanh-nghiep-thang-8-2026\/","title":{"rendered":"L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026: N\u1ed9p b\u00e1o c\u00e1o thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/lich-phap-ly-doanh-nghiep-thang-82026-nop-bao-cao-thue-bao-hiem-cho-nhan-su-ke-toan-ra-sao-283426.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 t\u1eadp h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng trong th\u00e1ng. \u0110\u00e2y l\u00e0 th\u00e1ng c\u00f3 nhi\u1ec1u ngh\u0129a v\u1ee5 d\u1ed3n d\u1eadp, t\u1eeb b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng, t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u, \u0111\u1ebfn tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. Ch\u1ec9 c\u1ea7n ch\u1eadm m\u1ed9t ng\u00e0y, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 ph\u00e1t sinh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/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;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo t\u1eebng m\u1ed1c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 doanh nghi\u1ec7p. Song song \u0111\u00f3, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo <\/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;\">2024\u5e74\u793e\u4f1a\u4fdd\u9669\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, v\u1eadn h\u00e0nh \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed. B\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n t\u1eeb g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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 t\u1ea1i Vi\u1ec7t Nam, h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong th\u00e1ng 8\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/h2>\n<figure id=\"attachment_7252\" aria-describedby=\"caption-attachment-7252\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7252\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Lich-phap-ly-doanh-nghiep-thang-8_2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Lich-phap-ly-doanh-nghiep-thang-8_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Lich-phap-ly-doanh-nghiep-thang-8_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Lich-phap-ly-doanh-nghiep-thang-8_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Lich-phap-ly-doanh-nghiep-thang-8_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Lich-phap-ly-doanh-nghiep-thang-8_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7252\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 lao \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 trong th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba m\u1ed1c ch\u00ednh: tr\u01b0\u1edbc 3\/8 b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng, 20\/8 t\u1edd khai thu\u1ebf GTGT v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u, 31\/8 tr\u00edch n\u1ed9p BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf th\u00e1ng 7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1ed9p \u0111\u00fang h\u1ea1n \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 l\u00e0 danh s\u00e1ch c\u00e1c ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh, thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 1 \u0111\u1ebfn ng\u00e0y 31\/8\/2026. C\u00e1c ngh\u0129a v\u1ee5 n\u00e0y th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn k\u1ef3 ph\u00e1t sinh c\u1ee7a th\u00e1ng 7\/2026, do c\u01a1 ch\u1ebf k\u00ea khai thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam v\u1eadn h\u00e0nh theo nguy\u00ean t\u1eafc b\u00e1o c\u00e1o th\u00e1ng sau cho k\u1ef3 th\u00e1ng tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi c\u00e1c v\u0103n b\u1ea3n lu\u1eadt mang t\u00ednh \u0111\u1ecbnh ngh\u0129a d\u00e0i h\u1ea1n, l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 mang t\u00ednh v\u1eadn h\u00e0nh, thay \u0111\u1ed5i theo t\u1eebng th\u00e1ng d\u1ef1a tr\u00ean ng\u00e0y r\u01a1i v\u00e0o cu\u1ed1i tu\u1ea7n, ng\u00e0y l\u1ec5 ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n m\u1edbi ban h\u00e0nh. V\u00ec v\u1eady, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i l\u1ecbch n\u00e0y h\u00e0ng th\u00e1ng thay v\u00ec \u00e1p d\u1ee5ng c\u1ed1 \u0111\u1ecbnh quanh n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm ch\u1eafc l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n, tr\u00e1nh d\u1ed3n vi\u1ec7c v\u00e0o ph\u00fat cu\u1ed1i. N\u1ed9p tr\u1ec5 t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c ch\u1eadm tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, ph\u1ea7n l\u1edbn c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb truy thu ho\u1eb7c b\u1ecb nh\u1eafc nh\u1edf t\u1eeb c\u01a1 quan thu\u1ebf kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb sai s\u00f3t s\u1ed1 li\u1ec7u, m\u00e0 t\u1eeb vi\u1ec7c b\u1ecf s\u00f3t m\u1ed1c th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1. M\u1ed9t h\u1ec7 th\u1ed1ng l\u1ecbch ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c theo d\u00f5i s\u00e1t sao ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 ph\u00f2ng ng\u1eeba r\u1ee7i ro thu\u1ebf \u0111\u01a1n gi\u1ea3n nh\u01b0ng hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026?<\/b><\/h2>\n<figure id=\"attachment_7250\" aria-describedby=\"caption-attachment-7250\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7250\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-lich-phap-ly-doanh-nghiep-thang-8_2026.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-lich-phap-ly-doanh-nghiep-thang-8_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-lich-phap-ly-doanh-nghiep-thang-8_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-lich-phap-ly-doanh-nghiep-thang-8_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-lich-phap-ly-doanh-nghiep-thang-8_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Doi-tuong-nao-chiu-tac-dong-boi-lich-phap-ly-doanh-nghiep-thang-8_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7250\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam. C\u1ee5 th\u1ec3, c\u00e1c nh\u00f3m ch\u1ecbu t\u00e1c \u0111\u1ed9ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng trong th\u00e1ng 7\/2026 nh\u01b0 tuy\u1ec3n m\u1edbi, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, ngh\u1ec9 vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp, c\u00f3 k\u1ef3 khai theo th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 ngay c\u1ea3 doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu trong th\u00e1ng v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT theo ngh\u0129a v\u1ee5 khai thu\u1ebf b\u1eb1ng kh\u00f4ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/h2>\n<figure id=\"attachment_7249\" aria-describedby=\"caption-attachment-7249\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7249\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-moc-thoi-gian-quan-trong-trong-lich-phap-ly-doanh-nghiep-thang-8_2026.jpg\" alt=\"C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-moc-thoi-gian-quan-trong-trong-lich-phap-ly-doanh-nghiep-thang-8_2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-moc-thoi-gian-quan-trong-trong-lich-phap-ly-doanh-nghiep-thang-8_2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-moc-thoi-gian-quan-trong-trong-lich-phap-ly-doanh-nghiep-thang-8_2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-moc-thoi-gian-quan-trong-trong-lich-phap-ly-doanh-nghiep-thang-8_2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cac-moc-thoi-gian-quan-trong-trong-lich-phap-ly-doanh-nghiep-thang-8_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7249\" class=\"wp-caption-text\">C\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n b\u00e1m s\u00e1t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p nhanh theo \u0111\u00fang ba c\u1ed9t Ng\u00e0y, B\u00e1o c\u00e1o v\u00e0 C\u0103n c\u1ee9 ph\u00e1p l\u00fd, ti\u1ebfp theo l\u00e0 ph\u1ea7n di\u1ec5n gi\u1ea3i chi ti\u1ebft t\u1eebng m\u1ed1c.<\/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 c\u00e1c m\u1ed1c th\u1eddi gian quan tr\u1ecdng trong l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5929<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u62a5\u544a<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u4f9d\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 03\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c28\/2015\/TT-BLDTBXH\u53f7\u901a\u77e5\u7b2c16\u6761\u7b2c2\u6b3e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e747\u6708\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u7b2c1\u6b3e<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019; \u0110i\u1ec3m n kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/8\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN v\u00e0 kinh ph\u00ed C\u00f4ng \u0111o\u00e0n th\u00e1ng 7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP; Kho\u1ea3n 1 \u0110i\u1ec1u 7 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017; \u0110i\u1ec1u 16 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 5 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh 490\/Q\u0110-BHXH n\u0103m 2023; Kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 (\u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC). Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y T\u1ebft (\u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 19\/2021\/TT-BTC).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1edbc ng\u00e0y 3\/8\/2026: Th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng th\u00e1ng 7\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i g\u1eedi b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng c\u1ee7a th\u00e1ng 7\/2026 \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng tr\u01b0\u1edbc ng\u00e0y 3\/8\/2026. C\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 28\/2015\/TT-BL\u0110TBXH. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 \u00e1p d\u1ee5ng \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u00e0y 20\/8\/2026: T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u th\u00e1ng 7\/2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai lo\u1ea1i t\u1edd khai c\u00f9ng c\u00f3 h\u1ea1n n\u1ed9p v\u00e0o ng\u00e0y 20\/8\/2026. T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00e1ng 7\/2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019. Song song \u0111\u00f3, t\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-2026\/\"><span style=\"font-weight: 400;\">thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/a><span style=\"font-weight: 400;\"> th\u00e1ng 7\/2026 c\u0169ng \u0111\u1ebfn h\u1ea1n c\u00f9ng ng\u00e0y, c\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 v\u00e0 \u0111i\u1ec3m n kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u00e0y 31\/8\/2026: Tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n t\u1ea5t tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a th\u00e1ng 7\/2026 tr\u01b0\u1edbc ng\u00e0y 31\/8\/2026. Ngh\u0129a v\u1ee5 n\u00e0y c\u0103n c\u1ee9 tr\u00ean nhi\u1ec1u v\u0103n b\u1ea3n, bao g\u1ed3m kho\u1ea3n 2 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP, kho\u1ea3n 1 \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 16 Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH n\u0103m 2017 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 5 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh 490\/Q\u0110-BHXH n\u0103m 2023), c\u00f9ng kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u01b0u \u00fd khi ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 tr\u00f9ng ng\u00e0y ngh\u1ec9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 tr\u00f9ng ng\u00e0y ngh\u1ec9, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, theo \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. H\u1ec7 th\u1ed1ng n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1ea1t \u0111\u1ed9ng 24\/7, k\u1ec3 c\u1ea3 ng\u00e0y ngh\u1ec9, l\u1ec5, T\u1ebft, theo \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 19\/2021\/TT-BTC, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1edbm m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c gi\u1edd h\u00e0nh ch\u00ednh.<\/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 l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tra c\u1ee9u nhanh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd l\u00e0m c\u0103n c\u1ee9 cho t\u1eebng ngh\u0129a v\u1ee5 trong th\u00e1ng.<\/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 l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u544a 28\/2015\/TT-BLDTBXH<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng h\u00e0ng th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 c\u00f3 thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2017 \u5e74\u7b2c 595\/QD-BHXH \u53f7\u51b3\u8bae<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 490\/Q\u0110-BHXH n\u0103m 2023<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2024\u5e74\u793e\u4f1a\u4fdd\u9669\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 m\u1edbi nh\u1ea5t v\u1ec1 th\u1eddi h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khi tr\u00f9ng ng\u00e0y ngh\u1ec9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 19\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c ngh\u0129a v\u1ee5 tr\u00ean, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd c\u00e1c thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111ang \u00e1p d\u1ee5ng trong n\u0103m 2026. Theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, ba m\u1ee9c thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 0%, 5% v\u00e0 10%.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u1eeb 1\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026, ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf su\u1ea5t GTGT theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu m\u1ee9c thu\u1ebf 10% v\u00e0 kh\u00f4ng thu\u1ed9c danh m\u1ee5c lo\u1ea1i tr\u1eeb. M\u1eabu t\u1edd khai thu\u1ebf GTGT \u00e1p d\u1ee5ng trong giai \u0111o\u1ea1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC, v\u1edbi c\u00e1c m\u1eabu ph\u1ed5 bi\u1ebfn nh\u01b0 01\/GTGT, 02\/GTGT, 03\/GTGT v\u00e0 04\/GTGT t\u00f9y theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i t\u1ea1i TP.HCM x\u1eed l\u00fd l\u1ecbch ph\u00e1p l\u00fd th\u00e1ng 8\/2026 ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i h\u00e0ng ti\u00eau d\u00f9ng, c\u00f3 kho\u1ea3ng 85 lao \u0111\u1ed9ng, ph\u00e1t sinh c\u1ea3 ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng v\u00e0 tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho to\u00e0n b\u1ed9 nh\u00e2n s\u1ef1. Trong th\u00e1ng 7\/2026, c\u00f4ng ty c\u00f3 6 lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c v\u00e0 tuy\u1ec3n m\u1edbi 4 lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh giao d\u1ecbch thanh to\u00e1n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1edbi m\u1ed9t nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, c\u00f4ng ty \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i ba m\u1ed1c th\u1eddi gian ri\u00eang bi\u1ec7t, g\u1eafn v\u1edbi ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch c\u1ee5 th\u1ec3 cho t\u1eebng \u0111\u1ea7u vi\u1ec7c: b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y 3\/8, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf x\u1eed l\u00fd song song t\u1edd khai GTGT v\u00e0 t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc ng\u00e0y 20\/8, v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u l\u01b0\u01a1ng \u0111\u1ec3 tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc ng\u00e0y 31\/8.<\/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;\">To\u00e0n b\u1ed9 ba m\u1ed1c ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh s\u1edbm h\u01a1n h\u1ea1n ch\u00f3t t\u1eeb 2 \u0111\u1ebfn 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh kho\u1ea3n l\u00e3i ch\u1eadm n\u1ed9p n\u00e0o trong qu\u00fd III\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa ph\u00f2ng nh\u00e2n s\u1ef1 v\u00e0 ph\u00f2ng k\u1ebf to\u00e1n gi\u1ea3m t\u1eeb 5 ng\u00e0y xu\u1ed1ng c\u00f2n 2 ng\u00e0y nh\u1edd b\u1ea3ng theo d\u00f5i t\u1eadp trung.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra m\u1ed9t s\u1ed1 r\u1ee7i ro ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn gi\u1eefa ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ng\u00e0y ghi nh\u1eadn ngh\u0129a v\u1ee5: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec3u sai r\u1eb1ng ngh\u0129a v\u1ee5 th\u00e1ng 8\/2026 ch\u1ec9 li\u00ean quan \u0111\u1ebfn s\u1ed1 li\u1ec7u ph\u00e1t sinh trong th\u00e1ng 8. Tr\u00ean th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn c\u00e1c b\u00e1o c\u00e1o v\u00e0 t\u1edd khai trong th\u00e1ng 8 l\u1ea1i ph\u1ea3n \u00e1nh s\u1ed1 li\u1ec7u c\u1ee7a th\u00e1ng 7\/2026. Nh\u1ea7m l\u1eabn n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch s\u1ed1 li\u1ec7u khi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o qu\u00fd.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Kh\u00f4ng c\u1eadp nh\u1eadt thay \u0111\u1ed5i v\u1ec1 c\u0103n c\u1ee9 ph\u00e1p l\u00fd b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: <\/b><span style=\"font-weight: 400;\">T\u1eeb khi Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 c\u00f3 hi\u1ec7u l\u1ef1c, m\u1ed9t s\u1ed1 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh so v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y. Doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u00e1y m\u00f3c theo v\u0103n b\u1ea3n c\u0169 c\u00f3 th\u1ec3 g\u1eb7p sai s\u00f3t khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: B\u1ecf s\u00f3t t\u1edd khai thu\u1ebf nh\u00e0 th\u1ea7u khi c\u00f3 giao d\u1ecbch qu\u1ed1c t\u1ebf nh\u1ecf l\u1ebb: <\/b><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, ph\u1ea7n m\u1ec1m ho\u1eb7c b\u1ea3n quy\u1ec1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i d\u00f9 gi\u00e1 tr\u1ecb kh\u00f4ng l\u1edbn, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n ph\u1ea3i k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u. Nhi\u1ec1u k\u1ebf to\u00e1n ch\u1ec9 ch\u00fa tr\u1ecdng t\u1edd khai GTGT m\u00e0 b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 n\u00e0y, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0o ph\u00fat cu\u1ed1i m\u00e0 kh\u00f4ng d\u1ef1 ph\u00f2ng l\u1ed7i h\u1ec7 th\u1ed1ng: <\/b><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1eadn h\u00e0nh li\u00ean t\u1ee5c, nh\u01b0ng vi\u1ec7c d\u1ed3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a h\u1ea1n n\u1ed9p khi\u1ebfn doanh nghi\u1ec7p kh\u00f4ng c\u00f3 th\u1eddi gian x\u1eed l\u00fd n\u1ebfu g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c sai s\u00f3t s\u1ed1 li\u1ec7u c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh g\u1ea5p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 t\u1eadp trung v\u00e0o ba nh\u00f3m ngh\u0129a v\u1ee5 ch\u00ednh l\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng, k\u00ea khai thu\u1ebf v\u00e0 tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1edbi c\u00e1c m\u1ed1c th\u1eddi gian c\u1ed1 \u0111\u1ecbnh l\u1ea7n l\u01b0\u1ee3t v\u00e0o ng\u00e0y 3, 20 v\u00e0 31 th\u00e1ng 8. Vi\u1ec7c n\u1eafm r\u00f5 v\u00e0 ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c theo t\u1eebng m\u1ed1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng cho m\u1ed9t h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 thu\u1ebf minh b\u1ea1ch, s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t ki\u1ec3m tra ho\u1eb7c quy\u1ebft to\u00e1n sau n\u00e0y.<\/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;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/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;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/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>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/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>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/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;\">\u9ece\u9ec4\u5ba3<\/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 l\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh doanh thu trong th\u00e1ng 7\/2026 c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai GTGT th\u00e1ng 8 kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GTGT d\u00f9 kh\u00f4ng ph\u00e1t sinh doanh thu, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n t\u1ea1m ng\u1eebng kinh doanh \u0111\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu ng\u00e0y 20\/8\/2026 r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 th\u00ec h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c l\u00f9i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u0103n c\u1ee9 theo \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Doanh nghi\u1ec7p n\u00ean tra c\u1ee9u l\u1ecbch c\u1ee5 th\u1ec3 c\u1ee7a n\u0103m 2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong th\u00e1ng 7\/2026 c\u00f3 ph\u1ea3i b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p m\u1edbi c\u00f3 lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng trong th\u00e1ng 7\/2026 v\u1eabn thu\u1ed9c di\u1ec7n b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y 3\/8\/2026 theo Th\u00f4ng t\u01b0 28\/2015\/TT-BL\u0110TBXH.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1eadm tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u00f3 b\u1ecb t\u00ednh l\u00e3i kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Vi\u1ec7c ch\u1eadm tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT n\u00e0o trong th\u00e1ng 8\/2026?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t 0%, 5%, 8% ho\u1eb7c 10% t\u00f9y lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, trong \u0111\u00f3 m\u1ee9c 8% \u00e1p d\u1ee5ng cho c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 2% theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft 31\/12\/2026.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u1ecbch ph\u00e1p l\u00fd doanh nghi\u1ec7p th\u00e1ng 8\/2026 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c m\u1ed1c th\u1eddi gian b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai thu\u1ebf, tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u00e1o c\u00e1o lao \u0111\u1ed9ng trong th\u00e1ng. \u0110\u00e2y l\u00e0 th\u00e1ng c\u00f3 nhi\u1ec1u ngh\u0129a v\u1ee5 d\u1ed3n d\u1eadp, t\u1eeb b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng lao [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-7248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7248"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7248\/revisions"}],"predecessor-version":[{"id":7253,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7248\/revisions\/7253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7251"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}