{"id":29467,"date":"2026-09-18T08:00:00","date_gmt":"2026-09-18T01:00:00","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=29467"},"modified":"2026-09-18T16:38:37","modified_gmt":"2026-09-18T09:38:37","slug":"dang-ky-ho-kinh-doanh-ca-the-thu-tuc","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/dang-ky-ho-kinh-doanh-ca-the-thu-tuc","title":{"rendered":"Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 nh\u1eefng thay \u0111\u1ed5i c\u1ea7n bi\u1ebft"},"content":{"rendered":"

Nhi\u1ec1u ng\u01b0\u1eddi m\u1edf qu\u00e1n \u0103n, ti\u1ec7m t\u1ea1p ho\u00e1 \u0111\u1ec1u tra c\u1ee9u th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong> r\u1ed3i l\u00e0m theo b\u00e0i vi\u1ebft c\u0169, trong khi c\u1ea3 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 l\u1eabn c\u00e1ch t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u1ed5i trong h\u01a1n m\u1ed9t n\u0103m qua. Hi\u1ec3u \u0111\u00fang khung ph\u00e1p l\u00fd \u0111ang \u00e1p d\u1ee5ng gi\u00fap b\u1ea1n \u0111\u1ee1 \u0111i l\u1ea1i nhi\u1ec1u l\u1ea7n v\u00e0 tr\u00e1nh v\u1ee1 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u1ec1 sau.<\/p>\n

\"\u0111\u0103ng<\/p>\n

\n

T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 T\u1eeb ng\u00e0y 01\/7\/2025, h\u1ed3 s\u01a1 n\u1ed9p t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 ch\u1ee9 kh\u00f4ng c\u00f2n \u1edf c\u1ea5p huy\u1ec7n.<\/p>\n

\u2013 Ch\u1ee7 h\u1ed9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh, kh\u00e1c h\u1eb3n c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/p>\n

\u2013 H\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n \u0111\u00e3 d\u1eebng \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026, thay b\u1eb1ng c\u01a1 ch\u1ebf t\u1ef1 k\u00ea khai.<\/p>\n

\u2013 Ph\u1ea7n l\u1edbn b\u00e0i h\u01b0\u1edbng d\u1eabn \u0111ang l\u01b0u h\u00e0nh tr\u00ean m\u1ea1ng v\u1eabn ch\u00e9p l\u1ea1i quy tr\u00ecnh tr\u01b0\u1edbc th\u00e1ng 7\/2025.<\/p>\n<\/div>\n

1. H\u1ed9 kinh doanh l\u00e0 g\u00ec v\u00e0 kh\u00e1c doanh nghi\u1ec7p \u1edf ch\u1ed7 n\u00e0o<\/h2>\n

H\u1ed9 kinh doanh (Household Business) do m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp, theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP. B\u00e0i vi\u1ebft n\u00e0o c\u00f2n d\u1eabn ngh\u1ecb \u0111\u1ecbnh n\u0103m 2021 l\u00e0 \u0111\u00e3 l\u1ed7i th\u1eddi. M\u00f4 h\u00ecnh n\u00e0y kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n n\u00ean v\u1eadn h\u00e0nh g\u1ecdn, \u0111\u1ed5i l\u1ea1i kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng v\u1ed1n h\u1ea1n ch\u1ebf h\u01a1n c\u00f4ng ty. Ranh gi\u1edbi gi\u1eefa ba h\u00ecnh th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y l\u00e0 ch\u1ed7 g\u00e2y nh\u1ea7m l\u1eabn nhi\u1ec1u nh\u1ea5t.<\/p>\n\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/th>\nH\u1ed9 kinh doanh<\/th>\nDoanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/th>\nC\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/th>\n<\/tr>\n<\/thead>\n
T\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/td>\nKh\u00f4ng<\/td>\nKh\u00f4ng<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n<\/td>\nTo\u00e0n b\u1ed9 t\u00e0i s\u1ea3n ch\u1ee7 h\u1ed9<\/td>\nTo\u00e0n b\u1ed9 t\u00e0i s\u1ea3n ch\u1ee7 doanh nghi\u1ec7p<\/td>\nTrong ph\u1ea1m vi v\u1ed1n g\u00f3p<\/td>\n<\/tr>\n
N\u01a1i ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd<\/td>\nC\u1ea5p x\u00e3<\/td>\nC\u1ea5p t\u1ec9nh<\/td>\nC\u1ea5p t\u1ec9nh<\/td>\n<\/tr>\n
Ch\u1ebf \u0111\u1ed9 s\u1ed5 s\u00e1ch<\/td>\n\u0110\u01a1n gi\u1ea3n theo nh\u00f3m doanh thu<\/td>\nK\u1ebf to\u00e1n doanh nghi\u1ec7p<\/td>\nK\u1ebf to\u00e1n doanh nghi\u1ec7p<\/td>\n<\/tr>\n
Ph\u00f9 h\u1ee3p v\u1edbi<\/td>\nC\u1eeda h\u00e0ng, qu\u00e1n \u0103n quy m\u00f4 nh\u1ecf<\/td>\nC\u00e1 nh\u00e2n mu\u1ed1n danh ngh\u0129a doanh nghi\u1ec7p<\/td>\nHo\u1ea1t \u0111\u1ed9ng c\u1ea7n t\u00e1ch b\u1ea1ch t\u00e0i s\u1ea3n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u00ecn v\u00e0o h\u00e0ng th\u1ee9 hai l\u00e0 th\u1ea5y kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t: hai h\u00ecnh th\u1ee9c \u0111\u1ea7u \u0111\u1ec1u theo ch\u1ebf \u0111\u1ed9 tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n, c\u00f2n c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n gi\u1edbi h\u1ea1n \u1edf ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n

2. Tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n v\u00e0 l\u00fac n\u00ean l\u1eadp c\u00f4ng ty<\/h2>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, h\u1ed9 kinh doanh ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u00f3i d\u1ec5 hi\u1ec3u, khi vi\u1ec7c bu\u00f4n b\u00e1n ph\u00e1t sinh n\u1ee3 ho\u1eb7c b\u1ed3i th\u01b0\u1eddng m\u00e0 ti\u1ec1n trong ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u1ee7 tr\u1ea3, ph\u1ea7n c\u00f2n l\u1ea1i v\u1eabn thu\u1ed9c ngh\u0129a v\u1ee5 c\u1ee7a ch\u1ee7 h\u1ed9 v\u00e0 c\u00e1c th\u00e0nh vi\u00ean \u0111\u00e3 \u0111\u0103ng k\u00fd. Kh\u00f4ng c\u00f3 b\u1ee9c t\u01b0\u1eddng ng\u0103n gi\u1eefa t\u00e0i s\u1ea3n kinh doanh v\u00e0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a gia \u0111\u00ecnh nh\u01b0 \u1edf m\u00f4 h\u00ecnh c\u00f4ng ty.<\/p>\n

\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m ph\u00e2n bi\u1ec7t quan tr\u1ecdng nh\u1ea5t gi\u1eefa hai h\u00ecnh th\u1ee9c n\u00e0y, nh\u01b0ng l\u1ea1i hi\u1ebfm khi xu\u1ea5t hi\u1ec7n trong c\u00e1c b\u00e0i h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c.<\/em><\/p>\n<\/blockquote>\n

H\u1ec7 qu\u1ea3 th\u1ec3 hi\u1ec7n r\u00f5 \u1edf v\u00e0i t\u00ecnh hu\u1ed1ng quen thu\u1ed9c. Ch\u1ee7 h\u1ed9 vay v\u1ed1n ng\u00e2n h\u00e0ng th\u00ec kho\u1ea3n vay g\u1eafn v\u1edbi c\u00e1 nh\u00e2n ch\u1ee7 h\u1ed9 v\u00e0 th\u01b0\u1eddng k\u00e8m t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p c\u1ee7a gia \u0111\u00ecnh. Khi nh\u1eadp h\u00e0ng c\u00f4ng n\u1ee3, nh\u00e0 cung c\u1ea5p c\u0169ng nh\u00ecn uy t\u00edn c\u00e1 nh\u00e2n ch\u1ee9 kh\u00f4ng nh\u00ecn v\u1ed1n \u0111i\u1ec1u l\u1ec7. Ba d\u1ea5u hi\u1ec7u d\u01b0\u1edbi \u0111\u00e2y cho th\u1ea5y b\u1ea1n n\u00ean t\u00ednh t\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty ngay t\u1eeb \u0111\u1ea7u.<\/p>\n

\u2013 Ng\u00e0nh ngh\u1ec1 c\u00f3 r\u1ee7i ro b\u1ed3i th\u01b0\u1eddng l\u1edbn khi\u1ebfn ch\u1ebf \u0111\u1ed9 tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n tr\u1edf n\u00ean qu\u00e1 n\u1eb7ng.<\/p>\n

\u2013 \u0110\u1ed1i t\u00e1c doanh nghi\u1ec7p y\u00eau c\u1ea7u h\u1ee3p \u0111\u1ed3ng v\u00e0 ho\u00e1 \u0111\u01a1n theo chu\u1ea9n c\u1ee7a m\u1ed9t ph\u00e1p nh\u00e2n.<\/p>\n

\u2013 B\u1ea1n c\u1ea7n g\u1ecdi th\u00eam v\u1ed1n v\u00e0 ph\u1ea3i chia quy\u1ec1n s\u1edf h\u1eefu r\u00f5 r\u00e0ng b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, c\u00f4ng ty k\u00e9o theo chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o n\u1eb7ng h\u01a1n, n\u00ean \u0111\u00e2y l\u00e0 b\u00e0i to\u00e1n \u0111\u00e1nh \u0111\u1ed5i ch\u1ee9 kh\u00f4ng ph\u1ea3i n\u00e2ng c\u1ea5p \u0111\u01b0\u01a1ng nhi\u00ean. Nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y thu\u1ed9c ph\u1ea1m vi t\u01b0 v\u1ea5n c\u1ee7a chuy\u00ean vi\u00ean ph\u00e1p ch\u1ebf (Legal Officer); mu\u1ed1n h\u00ecnh dung nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a nh\u00f3m c\u00f4ng vi\u1ec7c \u0111\u00f3, b\u1ea1n c\u00f3 th\u1ec3 xem c\u00e1c tin tuy\u1ec3n d\u1ee5ng vi\u1ec7c l\u00e0m ph\u00e1p l\u00fd – lu\u1eadt<\/a> \u0111ang \u0111\u0103ng tr\u00ean CareerLink.<\/p>\n

3. N\u1ed9p h\u1ed3 s\u01a1 \u1edf \u0111\u00e2u \u2014 \u0111\u1ea7u m\u1ed1i \u0111\u00e3 thay \u0111\u1ed5i<\/h2>\n

\u0110\u00e2y l\u00e0 ch\u1ed7 sai nhi\u1ec1u nh\u1ea5t hi\u1ec7n nay. T\u00e0i li\u1ec7u c\u0169 h\u01b0\u1edbng d\u1eabn n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i Ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf ho\u1ea1ch thu\u1ed9c U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n. Sau khi m\u00f4 h\u00ecnh ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng hai c\u1ea5p v\u1eadn h\u00e0nh v\u00e0 c\u1ea5p huy\u1ec7n kh\u00f4ng c\u00f2n, th\u1ea9m quy\u1ec1n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh \u0111\u00e3 chuy\u1ec3n v\u1ec1 c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 t\u1eeb ng\u00e0y 01\/7\/2025, theo Ngh\u1ecb \u0111\u1ecbnh 125\/2025\/N\u0110-CP ng\u00e0y 11\/6\/2025 v\u1ec1 ph\u00e2n \u0111\u1ecbnh th\u1ea9m quy\u1ec1n c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng hai c\u1ea5p trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

\n

C\u00e1ch t\u1ef1 ki\u1ec3m tra \u0111\u1ea7u m\u1ed1i \u0111\u00fang thay v\u00ec tin b\u00e0i c\u0169<\/strong><\/p>\n

\u2013 H\u00e3y xem ng\u00e0y \u0111\u0103ng c\u1ee7a b\u00e0i h\u01b0\u1edbng d\u1eabn, b\u00e0i tr\u01b0\u1edbc th\u00e1ng 7\/2025 th\u01b0\u1eddng \u0111\u00e3 l\u1ea1c h\u1eadu v\u1ec1 \u0111\u1ea7u m\u1ed1i.<\/p>\n

\u2013 Tra th\u1ee7 t\u1ee5c tr\u00ean C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia t\u1ea1i \u0111\u1ecba ch\u1ec9 dichvucong.gov.vn thay v\u00ec tra qua blog d\u1ecbch v\u1ee5.<\/p>\n

\u2013 G\u1ecdi b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3 ho\u1eb7c ph\u01b0\u1eddng n\u01a1i b\u1ea1n \u0111\u1eb7t \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>\n

\u2013 \u0110\u1ed1i chi\u1ebfu s\u1ed1 hi\u1ec7u ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn xem v\u0103n b\u1ea3n \u0111\u00f3 c\u00f2n hi\u1ec7u l\u1ef1c hay \u0111\u00e3 b\u1ecb thay th\u1ebf.<\/p>\n<\/div>\n

B\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda, g\u1eedi qua b\u01b0u ch\u00ednh, ho\u1eb7c n\u1ed9p tr\u1ef1c tuy\u1ebfn qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed m\u1ee9c \u0111\u1ed9 2 tr\u00ean \u1ee9ng d\u1ee5ng VNeID. C\u00e1ch tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft h\u1ed3 s\u01a1 r\u00f5 r\u00e0ng, ti\u1ec7n tra c\u1ee9u ti\u1ebfn \u0111\u1ed9.<\/p>\n

4. H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd<\/h2>\n

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh kh\u00e1 g\u1ecdn. Th\u00e0nh ph\u1ea7n ch\u00ednh g\u1ed3m gi\u1ea5y \u0111\u1ec1 ngh\u1ecb theo m\u1eabu v\u00e0 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd c\u1ee7a c\u00e1 nh\u00e2n ch\u1ee7 h\u1ed9; n\u1ebfu c\u01a1 s\u1edf do nhi\u1ec1u th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh c\u00f9ng g\u00f3p v\u1ed1n \u0111\u0103ng k\u00fd th\u00ec c\u1ea7n th\u00eam gi\u1ea5y t\u1edd ph\u00e1p l\u00fd v\u00e0 v\u0103n b\u1ea3n u\u1ef7 quy\u1ec1n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u1ee9ng t\u00ean. Nh\u1edd ng\u01b0\u1eddi kh\u00e1c n\u1ed9p thay th\u00ec c\u1ea7n th\u00eam gi\u1ea5y u\u1ef7 quy\u1ec1n.<\/p>\n

\u2013 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb c\u1ea7n ghi r\u00f5 t\u00ean c\u01a1 s\u1edf, \u0111\u1ecba ch\u1ec9, ng\u00e0nh ngh\u1ec1, v\u1ed1n v\u00e0 s\u1ed1 lao \u0111\u1ed9ng d\u1ef1 ki\u1ebfn.<\/p>\n

\u2013 Ng\u00e0nh ngh\u1ec1 n\u00ean ghi bao qu\u00e1t v\u1eeba \u0111\u1ee7 \u0111\u1ec3 tr\u00e1nh ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c b\u1ed5 sung nhi\u1ec1u l\u1ea7n v\u1ec1 sau.<\/p>\n

\u2013 \u0110\u1ecba ch\u1ec9 ghi trong h\u1ed3 s\u01a1 ph\u1ea3i l\u00e0 n\u01a1i b\u1ea1n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ec3 kinh doanh.<\/p>\n

V\u1ec1 tr\u00ecnh t\u1ef1, c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 trao gi\u1ea5y bi\u00ean nh\u1eadn khi ti\u1ebfp nh\u1eadn v\u00e0 xem x\u00e9t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1eb7t th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft l\u00e0 ba ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u00f2n th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c vi\u1ec7c h\u1ed3 s\u01a1 c\u00f3 ph\u1ea3i b\u1ed5 sung hay kh\u00f4ng. M\u1ed9t nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n th\u1ee7 t\u1ee5c m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi kh\u00f4ng bi\u1ebft: h\u1ed9 s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, l\u00e0m mu\u1ed1i, ng\u01b0\u1eddi b\u00e1n h\u00e0ng rong, qu\u00e0 v\u1eb7t, bu\u00f4n chuy\u1ebfn, kinh doanh l\u01b0u \u0111\u1ed9ng ho\u1eb7c th\u1eddi v\u1ee5 c\u00f3 thu nh\u1eadp th\u1ea5p, tr\u1eeb khi h\u1ecd l\u00e0m ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

5. Ngh\u0129a v\u1ee5 thu\u1ebf sau khi \u0111\u0103ng k\u00fd \u2014 thu\u1ebf kho\u00e1n \u0111\u00e3 d\u1eebng<\/h2>\n

\u0110\u00e2y l\u00e0 m\u1ea3ng thay \u0111\u1ed5i s\u00e2u nh\u1ea5t v\u00e0 c\u0169ng b\u1ecb vi\u1ebft sai nhi\u1ec1u nh\u1ea5t. Theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh d\u1eebng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n t\u1eeb ng\u00e0y 01\/01\/2026, \u0111\u1ed3ng th\u1eddi l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u0169ng \u0111\u01b0\u1ee3c b\u1ecf. Thay cho m\u1ee9c kho\u00e1n \u1ed5n \u0111\u1ecbnh c\u1ea3 n\u0103m do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh, ng\u01b0\u1eddi kinh doanh chuy\u1ec3n sang t\u1ef1 k\u00ea khai doanh thu th\u1ef1c t\u1ebf v\u00e0 t\u1ef1 n\u1ed9p thu\u1ebf. N\u1ebfu b\u1ea1n v\u1eeba bu\u00f4n b\u00e1n v\u1eeba nh\u1eadn th\u00eam vi\u1ec7c t\u1ef1 do, b\u00e0i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp cho freelancer<\/a> tr\u00ean CareerLink gi\u00fap b\u1ea1n h\u00ecnh dung ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a kho\u1ea3n thu nh\u1eadp ngo\u00e0i h\u1ed9.<\/p>\n

V\u1ec1 ng\u01b0\u1ee1ng doanh thu, Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi nh\u00f3m n\u00e0y, sau \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP k\u00fd ng\u00e0y 29\/4\/2026, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026, n\u00e2ng ng\u01b0\u1ee1ng doanh thu n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00ean m\u1ed9t t\u1ef7 \u0111\u1ed3ng. Con s\u1ed1 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0i l\u1ea7n ch\u1ec9 trong kho\u1ea3ng m\u1ed9t n\u0103m, n\u00ean \u0111\u1eebng l\u1ea5y s\u1ed1 trong b\u00e0i vi\u1ebft c\u0169 \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch; h\u00e3y tra v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00ea khai v\u00e0 h\u1ecfi l\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i b\u1ea1n \u0111\u0103ng k\u00fd.<\/p>\n

Ngay c\u1ea3 khi doanh thu n\u1eb1m d\u01b0\u1edbi ng\u01b0\u1ee1ng, ngh\u0129a v\u1ee5 k\u00ea khai v\u1eabn c\u00f2n \u0111\u1ec3 c\u01a1 quan thu\u1ebf theo d\u00f5i, n\u00ean ghi ch\u00e9p doanh thu \u0111\u1ec1u \u0111\u1eb7n t\u1eeb ng\u00e0y \u0111\u1ea7u kh\u00f4ng ph\u1ea3i vi\u1ec7c h\u00ecnh th\u1ee9c. Th\u00f3i quen n\u00e0y c\u0169ng gi\u00fap b\u1ea1n ch\u1ee7 \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/p>\n

\"\u0111\u0103ng<\/p>\n

6. Ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c vi\u1ec7c ph\u1ea3i l\u00e0m ti\u1ebfp<\/h2>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh m\u1edbi l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u. V\u1edbi ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, b\u1ea1n c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ri\u00eang theo lu\u1eadt chuy\u00ean ng\u00e0nh tr\u01b0\u1edbc khi ho\u1ea1t \u0111\u1ed9ng. Qu\u00e1n \u0103n v\u00e0 c\u01a1 s\u1edf ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m ch\u1ecbu \u0111i\u1ec1u ki\u1ec7n an to\u00e0n th\u1ef1c ph\u1ea9m theo Lu\u1eadt An to\u00e0n th\u1ef1c ph\u1ea9m s\u1ed1 55\/2010\/QH12 (\u0111\u00e3 qua m\u1ed9t s\u1ed1 l\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung); hi\u1ec7u thu\u1ed1c g\u1eafn v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 d\u01b0\u1ee3c; l\u01b0u tr\u00fa, karaoke, c\u1ea7m \u0111\u1ed3 ch\u1ecbu \u0111i\u1ec1u ki\u1ec7n an ninh tr\u1eadt t\u1ef1. Danh m\u1ee5c ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n n\u1eb1m trong Lu\u1eadt \u0110\u1ea7u t\u01b0, h\u00e3y tra tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u1eb7t b\u1eb1ng.<\/p>\n

\n

Vi\u1ec7c n\u00ean l\u00e0m ngay sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn<\/strong><\/p>\n

\u2013 Li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 n\u1eafm l\u1ecbch k\u00ea khai \u0111\u1ecbnh k\u1ef3.<\/p>\n

\u2013 T\u00ecm hi\u1ec3u quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng cho nh\u00f3m doanh thu c\u1ee7a h\u1ed9 m\u00ecnh.<\/p>\n

\u2013 M\u1edf m\u1ed9t t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 t\u00e1ch b\u1ea1ch d\u00f2ng ti\u1ec1n.<\/p>\n

\u2013 L\u1eadp s\u1ed5 ghi ch\u00e9p doanh thu v\u00e0 chi ph\u00ed ngay t\u1eeb ng\u00e0y b\u00e1n h\u00e0ng \u0111\u1ea7u ti\u00ean, \u0111\u1eebng \u0111\u1ee3i t\u1edbi k\u1ef3 k\u00ea khai.<\/p>\n<\/div>\n

Vi\u1ec7c t\u00e1ch b\u1ea1ch d\u00f2ng ti\u1ec1n \u1edf g\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 ba \u0111\u00e1ng \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh. Do c\u01a1 s\u1edf kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, ti\u1ec1n kinh doanh v\u00e0 ti\u1ec1n sinh ho\u1ea1t r\u1ea5t d\u1ec5 tr\u1ed9n v\u00e0o nhau, khi\u1ebfn b\u1ea1n kh\u00f3 bi\u1ebft m\u00ecnh l\u00e3i hay l\u1ed7 v\u00e0 kh\u00f3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/p>\n

7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. M\u1ed9t ng\u01b0\u1eddi c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd nhi\u1ec1u h\u1ed9 kinh doanh kh\u00f4ng?<\/em><\/strong><\/p>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 82 Ngh\u1ecb \u0111\u1ecbnh 168\/2025\/N\u0110-CP, m\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u1ee9ng t\u00ean m\u1ed9t h\u1ed9 kinh doanh tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c. Mu\u1ed1n m\u1edf th\u00eam \u0111i\u1ec3m b\u00e1n, b\u1ea1n n\u00ean h\u1ecfi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd th\u00eam \u0111\u1ecba \u0111i\u1ec3m cho ch\u00ednh h\u1ed9 \u0111\u00f3.<\/p>\n

2. \u0110\u0103ng k\u00fd xong c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ngay kh\u00f4ng?<\/em><\/strong><\/p>\n

Ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh theo doanh thu th\u1ef1c t\u1ebf v\u00e0 ng\u01b0\u1ee1ng doanh thu \u0111ang \u00e1p d\u1ee5ng, ch\u1ee9 kh\u00f4ng ph\u00e1t sinh ch\u1ec9 v\u00ec b\u1ea1n \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn. D\u00f9 v\u1eady, ngh\u0129a v\u1ee5 k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n.<\/p>\n

3. B\u00e0i h\u01b0\u1edbng d\u1eabn ghi n\u1ed9p h\u1ed3 s\u01a1 \u1edf c\u1ea5p huy\u1ec7n th\u00ec c\u00f3 c\u00f2n d\u00f9ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/em><\/strong><\/p>\n

Ph\u1ea7n \u0111\u1ea7u m\u1ed1i trong nh\u1eefng b\u00e0i \u0111\u00f3 \u0111\u00e3 l\u1ea1c h\u1eadu v\u00ec th\u1ea9m quy\u1ec1n chuy\u1ec3n v\u1ec1 c\u1ea5p x\u00e3 t\u1eeb ng\u00e0y 01\/7\/2025. N\u1ebfu ph\u1ea7n \u0111\u1ea7u m\u1ed1i \u0111\u00e3 sai th\u00ec ph\u1ea7n thu\u1ebf trong c\u00f9ng b\u00e0i th\u01b0\u1eddng c\u0169ng ch\u01b0a c\u1eadp nh\u1eadt.<\/p>\n

T\u00f3m l\u1ea1i, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong> \u0111\u01a1n gi\u1ea3n v\u1ec1 gi\u1ea5y t\u1edd nh\u01b0ng ph\u1ee9c t\u1ea1p \u1edf ch\u1ed7 khung ph\u00e1p l\u00fd v\u1eeba \u0111\u1ed5i c\u1ea3 \u0111\u1ea7u m\u1ed1i l\u1eabn c\u00e1ch t\u00ednh thu\u1ebf. H\u00e3y x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ee7 t\u1eeb \u0111\u1ea7u, hi\u1ec3u r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng l\u1edbn, v\u00e0 ki\u1ec3m tra quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh thay v\u00ec tin v\u00e0o b\u00e0i vi\u1ebft c\u0169.<\/p>\n

N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o chung v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u1ea3i t\u01b0 v\u1ea5n ph\u00e1p l\u00fd c\u00e1 nh\u00e2n ho\u00e1 cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a b\u1ea1n, v\u00e0 kh\u00f4ng gi\u1edbi thi\u1ec7u b\u1ea5t k\u1ef3 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c n\u00e0o. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi nh\u00f3m n\u00e0y thay \u0111\u1ed5i kh\u00e1 nhanh th\u1eddi gian g\u1ea7n \u0111\u00e2y, v\u00ec v\u1eady b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n, h\u1ecfi tr\u1ef1c ti\u1ebfp c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p x\u00e3 c\u00f9ng c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh.<\/em><\/p>\n

Minh An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Nhi\u1ec1u ng\u01b0\u1eddi m\u1edf qu\u00e1n \u0103n, ti\u1ec7m t\u1ea1p ho\u00e1 \u0111\u1ec1u tra c\u1ee9u th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3 r\u1ed3i l\u00e0m theo b\u00e0i vi\u1ebft …<\/p>\n","protected":false},"author":58,"featured_media":29447,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-29467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/29467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=29467"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/29467\/revisions"}],"predecessor-version":[{"id":29468,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/29467\/revisions\/29468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/29447"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=29467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=29467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=29467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}