{"id":605939,"date":"2026-01-05T10:16:13","date_gmt":"2026-01-05T03:16:13","guid":{"rendered":"https:\/\/muaban.net\/blog\/?p=605939"},"modified":"2026-01-05T10:16:13","modified_gmt":"2026-01-05T03:16:13","slug":"ban-hang-online-co-phai-nop-thue-khong","status":"publish","type":"post","link":"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/","title":{"rendered":"B\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? M\u1ee9c thu\u1ebf hi\u1ec7n h\u00e0nh"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Th\u1eddi gian \u0111\u1ecdc:<\/span> <span class=\"rt-time\"> 13<\/span> <span class=\"rt-label rt-postfix\">ph\u00fat<\/span><\/span><h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng online ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u00e0 mang l\u1ea1i ngu\u1ed3n thu nh\u1eadp \u0111\u00e1ng k\u1ec3 cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi \u0111\u00f3 l\u00e0 <strong data-start=\"192\" data-end=\"242\">ngh\u0129a v\u1ee5 thu\u1ebf b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong> \u0111ang \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t h\u01a1n. V\u1eady <\/span><b>b\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng<\/b><span style=\"font-weight: 400;\"> v\u00e0 c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt? C\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3 trong qu\u00e1 tr\u00ecnh kinh doanh.<\/span><\/h2>\n<figure id=\"attachment_606021\" aria-describedby=\"caption-attachment-606021\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606021\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133341\/ban-hang-online-co-phai-nop-thue-khong.jpg\" alt=\"B\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? M\u1ee9c thu\u1ebf hi\u1ec7n h\u00e0nh\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133341\/ban-hang-online-co-phai-nop-thue-khong.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133341\/ban-hang-online-co-phai-nop-thue-khong-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133341\/ban-hang-online-co-phai-nop-thue-khong-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606021\" class=\"wp-caption-text\">B\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? M\u1ee9c thu\u1ebf hi\u1ec7n h\u00e0nh.<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#1-ban-hang-online-co-phai-nop-thue-khong\" >1. B\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#2-quy-dinh-thue-kinh-doanh-online-theo-tung-doi-tuong\" >2. Quy \u0111\u1ecbnh thu\u1ebf kinh doanh online theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#3-cac-loai-thue-can-nop-khi-ban-hang-online\" >3. C\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p khi b\u00e1n h\u00e0ng online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#4-cach-tinh-thue-tncn-ban-hang-online\" >4. C\u00e1ch t\u00ednh thu\u1ebf TNCN b\u00e1n h\u00e0ng online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#5-chinh-sach-thue-moi-ve-ban-hang-online-nam-2025\" >5. Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi v\u1ec1 b\u00e1n h\u00e0ng online n\u0103m 2025<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#51-san-tmdt-se-nop-thue-thay-cho-nguoi-ban\" >5.1. S\u00e0n TM\u0110T s\u1ebd n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#52-giam-2-thue-gtgt-trong-6-thang-dau-nam-2025\" >5.2. Gi\u1ea3m 2% thu\u1ebf GTGT trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#53-nang-nguong-doanh-thu-chiu-thue-gtgt-theo-quy-dinh-moi\" >5.3. N\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#54-don-hang-gia-tri-nho-se-khong-con-duoc-mien-thue-gtgt\" >5.4. \u0110\u01a1n h\u00e0ng gi\u00e1 tr\u1ecb nh\u1ecf s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#6-huong-dan-ke-khai-va-nop-thue-khi-ban-hang-online\" >6. H\u01b0\u1edbng d\u1eabn k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf khi b\u00e1n h\u00e0ng online<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#61-truong-hop-tu-ke-khai\" >6.1. Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#62-truong-hop-nop-qua-nen-tang-thuong-mai-dien-tu\" >6.2. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#7-muc-phat-cham-nop-thue-doi-voi-ca-nhan-ho-kinh-doanh-doanh-nghiep-ban-hang-online\" >7. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, doanh nghi\u1ec7p b\u00e1n h\u00e0ng online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#8-cau-hoi-thuong-gap-ve-nop-thue-ban-hang-online\" >8. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 n\u1ed9p thu\u1ebf b\u00e1n h\u00e0ng online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#ban-hang-online-co-can-dang-ky-kinh-doanh-khong\" >B\u00e1n h\u00e0ng online c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#ban-hang-online-nho-le-khong-dang-ky-kinh-doanh-co-phai-nop-thue-khong\" >B\u00e1n h\u00e0ng online nh\u1ecf l\u1ebb, kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#khi-nao-ho-kinh-doanh-khong-phai-nop-thue\" >Khi n\u00e0o h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#ban-hang-tren-facebook-co-phai-nop-thue-khong\" >B\u00e1n h\u00e0ng tr\u00ean Facebook c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#doanh-thu-tinh-thue-duoc-tinh-nhu-the-nao\" >Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#co-quan-thue-tinh-doanh-thu-online-bang-cach-nao\" >C\u01a1 quan thu\u1ebf t\u00ednh doanh thu online b\u1eb1ng c\u00e1ch n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/#ban-hang-online-chi-ship-noi-bo-ban-be-co-phai-dong-thue-khong\" >B\u00e1n h\u00e0ng online ch\u1ec9 ship n\u1ed9i b\u1ed9 b\u1ea1n b\u00e8 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1-ban-hang-online-co-phai-nop-thue-khong\"><\/span><b>1. B\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213883\" target=\"_blank\" rel=\"nofollow noopener\"><b>Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP<\/b><\/a> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025<span style=\"font-weight: 400;\">), c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh b\u00e1n h\u00e0ng online tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed <\/span><b>b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u00f3ng thu\u1ebf khi b\u00e1n h\u00e0ng online bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u00e1n tr\u00ean c\u00e1c s\u00e0n TM\u0110T c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c s\u00e0n TM\u0110T c\u00f3 t\u00edch h\u1ee3p thanh to\u00e1n nh\u01b0 Shopee, TikTok Shop, Lazada\u2026, <\/span><b>s\u00e0n giao d\u1ecbch s\u1ebd th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n<\/b><span style=\"font-weight: 400;\"> ngay khi giao d\u1ecbch ph\u00e1t sinh th\u00e0nh c\u00f4ng. C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh kh\u00f4ng c\u1ea7n tr\u1ef1c ti\u1ebfp k\u00ea khai \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c s\u00e0n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u00e1n tr\u00ean n\u1ec1n t\u1ea3ng kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n (Facebook, Zalo\u2026): <\/b><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng qua c\u00e1c n\u1ec1n t\u1ea3ng kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n tr\u1ef1c ti\u1ebfp, <\/span><b>c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean\/phi th\u01b0\u01a1ng m\u1ea1i: <\/b>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, mang t\u00ednh nh\u1ecf l\u1ebb ho\u1eb7c phi th\u01b0\u01a1ng m\u1ea1i, <strong>ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu t\u1ed5ng doanh thu trong n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong>. C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1ea7n su\u1ea5t, doanh thu v\u00e0 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean\/phi th\u01b0\u01a1ng m\u1ea1i:<br \/>\n\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, mang t\u00ednh nh\u1ecf l\u1ebb ho\u1eb7c phi th\u01b0\u01a1ng m\u1ea1i, ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh n\u1ebfu t\u1ed5ng doanh thu trong n\u0103m t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1ea7n su\u1ea5t, m\u1ee9c doanh thu v\u00e0 b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<figure id=\"attachment_606022\" aria-describedby=\"caption-attachment-606022\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606022\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133353\/ban-hang-online-co-phai-nop-thue-khong-1.jpg\" alt=\"Vi\u1ec7c b\u00e1n h\u00e0ng online tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. \" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133353\/ban-hang-online-co-phai-nop-thue-khong-1.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133353\/ban-hang-online-co-phai-nop-thue-khong-1-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133353\/ban-hang-online-co-phai-nop-thue-khong-1-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606022\" class=\"wp-caption-text\">Vi\u1ec7c b\u00e1n h\u00e0ng online tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. (Ngu\u1ed3n: B\u00e1o Lao \u0111\u1ed9ng)<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2-quy-dinh-thue-kinh-doanh-online-theo-tung-doi-tuong\"><\/span><b>2. Quy \u0111\u1ecbnh thu\u1ebf kinh doanh online theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf kinh doanh online t\u1ea1i Vi\u1ec7t Nam n\u0103m 2025 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt r\u00f5 r\u00e0ng theo Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025), <strong><a href=\"https:\/\/www.gdt.gov.vn\/wps\/portal\/!ut\/p\/z0\/TcqxDoIwFIXhV3FhJPdCShtGgg6KxrgQ6EJKaQtKCsRC9O0lsDid_0sOcCiAW7F0RrhusKJfXXJapY8szbMcEeMoxPPtlB-vCcV7gHABbvqh3q_dc5p4AlwO1qmPg8I07rDBOg_folq97SJsLexfjq0Yp_nr4c7KtYM1bvYwxDDwkEUMtQyIT0OFPlFa-7GmzFeEMSkl0yRoYHzx8gfdHNo9\/\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a><\/strong> v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. M\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf kh\u00e1c nhau nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>a. C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 nh\u00f3m c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng online th\u00f4ng qua c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (Shopee, Lazada, Tiki, TikTok Shop\u2026) ho\u1eb7c m\u1ea1ng x\u00e3 h\u1ed9i (Facebook, Zalo\u2026) ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf n\u1ebfu doanh thu \u0111\u1ea1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span>kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<span style=\"font-weight: 400;\">, tr\u01b0\u1eddng h\u1ee3p <\/span>doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh online<b> t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/b><span style=\"font-weight: 400;\">, c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh ph\u1ea3i n\u1ed9p <\/span>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p doanh thu <strong>d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>: \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ea3 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">K\u1ec3 t\u1eeb 01\/7\/2025, theo Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf GTGT t\u0103ng l\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, trong khi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf TNCN v\u1eabn gi\u1eef \u1edf m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>b. Doanh nghi\u1ec7p<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u00e1n h\u00e0ng online th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh chung c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n nh\u01b0 c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. <\/span><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\">: \u00e1p d\u1ee5ng theo t\u1eebng m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 theo Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><span style=\"font-weight: 400;\">: \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng <\/span>20% tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<figure id=\"attachment_606023\" aria-describedby=\"caption-attachment-606023\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606023\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133405\/ban-hang-online-co-phai-nop-thue-khong-2.jpg\" alt=\"C\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p b\u00e1n h\u00e0ng online c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh.\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133405\/ban-hang-online-co-phai-nop-thue-khong-2.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133405\/ban-hang-online-co-phai-nop-thue-khong-2-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133405\/ban-hang-online-co-phai-nop-thue-khong-2-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606023\" class=\"wp-caption-text\">C\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p b\u00e1n h\u00e0ng online c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh. (Ngu\u1ed3n: B\u00e1o Thanh ni\u00ean)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>c. Ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i<\/b><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1eabn c\u00f3 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m e \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 86\/2024\/TT-BTC, ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam n\u1ebfu ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3-cac-loai-thue-can-nop-khi-ban-hang-online\"><\/span><b>3. C\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n n\u1ed9p khi b\u00e1n h\u00e0ng online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Khi kinh doanh online, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n s\u1ebd <strong>kh\u00e1c nhau t\u00f9y theo \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh<\/strong> (c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh hay doanh nghi\u1ec7p). Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p gi\u00fap ng\u01b0\u1eddi b\u00e1n ch\u1ee7 \u0111\u1ed9ng k\u00ea khai, tr\u00e1nh vi ph\u1ea1m quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf c\u1ea7n ph\u1ea3i \u0111\u00f3ng khi b\u00e1n h\u00e0ng online theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh b\u00e1n h\u00e0ng online c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf n\u1ebfu doanh thu \u0111\u1ea1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. C\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed ph\u1ea3i n\u1ed9p bao g\u1ed3m:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.092%;\"><strong>Lo\u1ea1i thu\u1ebf<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6149%;\"><b>M\u00f4 t\u1ea3<\/b><\/td>\n<td style=\"text-align: center; width: 22.4138%;\"><b>M\u1ee9c thu (t\u1ef7 l\u1ec7 tr\u00ean doanh thu)<\/b><\/td>\n<td style=\"text-align: center; width: 27.2989%;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.092%;\"><strong>Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6149%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center; width: 22.4138%;\">\n<ul>\n<li><span style=\"font-weight: 400;\">1% (h\u00e0ng h\u00f3a)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">5% (d\u1ecbch v\u1ee5)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">3% (v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a)<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center; width: 27.2989%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p n\u1ebfu t\u1ed5ng doanh thu \u2264 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.092%;\"><strong>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6149%;\"><span style=\"font-weight: 400;\">\u0110\u00e1nh v\u00e0o thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/td>\n<td style=\"text-align: center; width: 22.4138%;\">\n<ul>\n<li><span style=\"font-weight: 400;\">0,5% (h\u00e0ng h\u00f3a)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">2% (d\u1ecbch v\u1ee5)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">1,5% (v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a)<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center; width: 27.2989%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i n\u1ed9p n\u1ebfu t\u1ed5ng doanh thu \u2264 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.092%;\"><strong>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6149%;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ph\u00ed b\u1eaft bu\u1ed9c theo b\u1eadc doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center; width: 22.4138%;\"><span style=\"font-weight: 400;\">300.000 \u2013 1.000.000 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center; width: 27.2989%;\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1eb7c doanh thu &lt; 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 16.092%;\"><strong>C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (n\u1ebfu c\u00f3)<\/strong><\/td>\n<td style=\"text-align: center; width: 32.6149%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u1edbi ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 (thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean\u2026)<\/span><\/td>\n<td style=\"text-align: center; width: 22.4138%;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh<\/span><\/td>\n<td style=\"text-align: center; width: 27.2989%;\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\"><em>L\u01b0u \u00fd: Thu\u1ebf GTGT v\u00e0 TNCN c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu, kh\u00f4ng c\u1ea7n x\u00e1c \u0111\u1ecbnh chi ph\u00ed hay l\u1ee3i nhu\u1eadn.<\/em><\/span><\/p>\n<figure id=\"attachment_606024\" aria-describedby=\"caption-attachment-606024\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606024\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133417\/ban-hang-online-co-phai-nop-thue-khong-3.jpg\" alt=\"H\u1ed9 kinh doanh b\u00e1n h\u00e0ng online c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf n\u1ebfu doanh thu \u0111\u1ea1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf.\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133417\/ban-hang-online-co-phai-nop-thue-khong-3.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133417\/ban-hang-online-co-phai-nop-thue-khong-3-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133417\/ban-hang-online-co-phai-nop-thue-khong-3-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606024\" class=\"wp-caption-text\">H\u1ed9 kinh doanh b\u00e1n h\u00e0ng online c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf n\u1ebfu doanh thu \u0111\u1ea1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf. (Ngu\u1ed3n: NPLaw)<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kinh doanh online ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh chung c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ea7y \u0111\u1ee7. C\u00e1c lo\u1ea1i thu\u1ebf doanh nghi\u1ec7p c\u1ea7n n\u1ed9p bao g\u1ed3m:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u00f4 t\u1ea3<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c thu<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00ed b\u1eaft bu\u1ed9c n\u1ed9p h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\">\n<ul>\n<li><span style=\"font-weight: 400;\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 &gt; 10 t\u1ef7 \u0111\u1ed3ng: 3 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/li>\n<li><span style=\"font-weight: 400;\">V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u2264 10 t\u1ef7 \u0111\u1ed3ng: 2 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Chi nh\u00e1nh\/v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: 1 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p tr\u01b0\u1edbc 30\/01 h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mi\u1ec5n n\u0103m \u0111\u1ea7u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf GTGT<\/strong><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb)<\/span><\/td>\n<td style=\"text-align: center;\">\n<ul>\n<li><span style=\"font-weight: 400;\">0% (h\u00e0ng xu\u1ea5t kh\u1ea9u)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">5% (h\u00e0ng thi\u1ebft y\u1ebfu)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">8% (gi\u1ea3m 2% \u0111\u1ebfn 31\/12\/2026)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">10% (m\u1ee9c ti\u00eau chu\u1ea9n)<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u00ea khai th\u00e1ng\/qu\u00fd, xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf \u0111\u00e1nh tr\u00ean l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh online<\/span><\/td>\n<td style=\"text-align: center;\">\n<ul>\n<li><span style=\"font-weight: 400;\">20% (ph\u1ed5 bi\u1ebfn)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">15\u201317% (doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c ng\u00e0nh \u01b0u \u0111\u00e3i)<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn = Doanh thu \u2013 Chi ph\u00ed h\u1ee3p l\u1ec7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1m n\u1ed9p theo qu\u00fd, quy\u1ebft to\u00e1n tr\u01b0\u1edbc 31\/3 n\u0103m sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\">\n<ul>\n<li><span style=\"font-weight: 400;\">L\u0169y ti\u1ebfn 5\u201335% (H\u0110L\u0110 \u2265 3 th\u00e1ng)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">10% tr\u00ean thu nh\u1eadp &gt; 2 tri\u1ec7u\/l\u1ea7n (H\u0110L\u0110 &lt; 3 th\u00e1ng)<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1eebng m\u1eb7t h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online xuy\u00ean bi\u00ean gi\u1edbi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4-cach-tinh-thue-tncn-ban-hang-online\"><\/span><b>4. C\u00e1ch t\u00ednh thu\u1ebf TNCN b\u00e1n h\u00e0ng online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n khi doanh thu \u0111\u1ea1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. Vi\u1ec7c t\u00ednh thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n tr\u00ean doanh thu, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o l\u1ee3i nhu\u1eadn.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffb65c;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><b>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN \u00d7 T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf TNCN<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 l\u1ec7 thu\u1ebf TNCN ph\u1ed5 bi\u1ebfn l\u00e0 0,5%<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng <\/span><b>b\u00e1n h\u00e0ng h\u00f3a.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN l\u00e0<strong> t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf<\/strong>, bao g\u1ed3m ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu li\u00ean quan kh\u00e1c, \u0111\u00e3 bao g\u1ed3m thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu ch\u1ecbu thu\u1ebf, do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf s\u1ebd<strong> th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu v\u00e0 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/strong>.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"5-chinh-sach-thue-moi-ve-ban-hang-online-nam-2025\"><\/span><b>5. Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi v\u1ec1 b\u00e1n h\u00e0ng online n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2025 \u0111\u00e1nh d\u1ea5u nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng online c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi kinh doanh tr\u00ean c\u00e1c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (TM\u0110T). Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd gi\u00fap ng\u01b0\u1eddi b\u00e1n ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng kinh doanh, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"51-san-tmdt-se-nop-thue-thay-cho-nguoi-ban\"><\/span><b>5.1. S\u00e0n TM\u0110T s\u1ebd n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Theo Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a 9 Lu\u1eadt, k\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2025, \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh khi ph\u00e1t sinh giao d\u1ecbch tr\u00ean s\u00e0n.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c, \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng online th\u1ef1c hi\u1ec7n tr\u00ean s\u00e0n TM\u0110T thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c s\u00e0n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thay.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00f4ng thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, ng\u01b0\u1eddi b\u00e1n v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"52-giam-2-thue-gtgt-trong-6-thang-dau-nam-2025\"><\/span><b>5.2. Gi\u1ea3m 2% thu\u1ebf GTGT trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span>Ngh\u1ecb \u0111\u1ecbnh 180\/2024\/N\u0110-CP<span style=\"font-weight: 400;\">, Ch\u00ednh ph\u1ee7 ti\u1ebfp t\u1ee5c tri\u1ec3n khai ch\u00ednh s\u00e1ch <\/span><b>gi\u1ea3m 2% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\"> theo <\/span>Ngh\u1ecb quy\u1ebft s\u1ed1 174\/2024\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u1ee5 th\u1ec3<span style=\"font-weight: 400;\">\u00a0m\u1ee9c gi\u1ea3m 2% thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf theo <\/span>Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2022\/QH15<span style=\"font-weight: 400;\">, trong th\u1eddi gian t\u1eeb <\/span>01\/01\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2025<span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch n\u00e0y gi\u00fap gi\u1ea3m chi ph\u00ed thu\u1ebf \u0111\u1ea7u ra cho ng\u01b0\u1eddi b\u00e1n, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 k\u00edch c\u1ea7u ti\u00eau d\u00f9ng v\u00e0 th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng kinh doanh online trong n\u1eeda \u0111\u1ea7u n\u0103m 2025.<\/span><\/p>\n<figure id=\"attachment_606025\" aria-describedby=\"caption-attachment-606025\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606025\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133428\/ban-hang-online-co-phai-nop-thue-khong-4.jpg\" alt=\"Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi v\u1ec1 b\u00e1n h\u00e0ng online n\u0103m 2025.\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133428\/ban-hang-online-co-phai-nop-thue-khong-4.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133428\/ban-hang-online-co-phai-nop-thue-khong-4-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133428\/ban-hang-online-co-phai-nop-thue-khong-4-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606025\" class=\"wp-caption-text\">Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi v\u1ec1 b\u00e1n h\u00e0ng online n\u0103m 2025.<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"53-nang-nguong-doanh-thu-chiu-thue-gtgt-theo-quy-dinh-moi\"><\/span><b>5.3. N\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng kh\u00e1c l\u00e0 <\/span><b>n\u00e2ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, c\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u1ed9 kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng s\u1ebd kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00f3, theo <\/span>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<span style=\"font-weight: 400;\">, ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf GTGT ch\u1ec9 l\u00e0 <\/span><b>100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i h\u01a1n cho c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh nh\u1ecf l\u1ebb, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u b\u00e1n h\u00e0ng online.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"54-don-hang-gia-tri-nho-se-khong-con-duoc-mien-thue-gtgt\"><\/span><b>5.4. \u0110\u01a1n h\u00e0ng gi\u00e1 tr\u1ecb nh\u1ecf s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><b>M\u1ee5c 8 Ngh\u1ecb quy\u1ebft 174\/2024\/QH15<\/b><span style=\"font-weight: 400;\">, ch\u00ednh s\u00e1ch <\/span><b>mi\u1ec5n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u gi\u00e1 tr\u1ecb nh\u1ecf<\/b><span style=\"font-weight: 400;\"> g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh theo <\/span><b>Quy\u1ebft \u0111\u1ecbnh s\u1ed1 78\/2010\/Q\u0110-TTg<\/b><span style=\"font-weight: 400;\"> s\u1ebd ch\u00ednh th\u1ee9c <\/span><b>ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c, <\/b>c<span style=\"font-weight: 400;\">\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 <\/span><b>gi\u00e1 tr\u1ecb t\u1eeb 1 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb khi quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, <\/span><b>t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/b><span style=\"font-weight: 400;\">, k\u1ec3 c\u1ea3 \u0111\u01a1n h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf, <\/span><b>\u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng <\/span><b>b\u00e1n h\u00e0ng online xuy\u00ean bi\u00ean gi\u1edbi<\/b><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh nh\u1eadp h\u00e0ng gi\u00e1 tr\u1ecb nh\u1ecf t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 \u0111\u1ec3 b\u00e1n trong n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"6-huong-dan-ke-khai-va-nop-thue-khi-ban-hang-online\"><\/span><b>6. H\u01b0\u1edbng d\u1eabn k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf khi b\u00e1n h\u00e0ng online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y theo h\u00ecnh th\u1ee9c kinh doanh v\u00e0 n\u1ec1n t\u1ea3ng b\u00e1n h\u00e0ng, c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh b\u00e1n h\u00e0ng online c\u00f3 th\u1ec3 t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"61-truong-hop-tu-ke-khai\"><\/span><b>6.1. Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi <\/span><b>c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh b\u00e1n h\u00e0ng online kh\u00f4ng thu\u1ed9c di\u1ec7n s\u00e0n TM\u0110T kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay<\/b><span style=\"font-weight: 400;\">, ho\u1eb7c kinh doanh qua c\u00e1c n\u1ec1n t\u1ea3ng kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n (Facebook, Zalo, website c\u00e1 nh\u00e2n\u2026).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>a. H\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c h\u1ed3 s\u01a1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai thu\u1ebf <a href=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23140431\/Mau-so-1-To-khai-thue-doi-voi-ho-kinh-danh-ca-the-kinh-doanh.docx\" target=\"_blank\" rel=\"noopener\">m\u1eabu s\u1ed1 01\/CNKD<\/a><\/b><span style=\"font-weight: 400;\">\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3<\/b><span style=\"font-weight: 400;\"> theo <a href=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23140721\/Mau-01-2BK-HDKD.doc\" target=\"_blank\" rel=\"noopener\"><strong>m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD<\/strong><\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu c\u00f3), \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n <\/span><b>tr\u1ef1c tuy\u1ebfn qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (eTax)<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n<figure id=\"attachment_606026\" aria-describedby=\"caption-attachment-606026\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606026\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133439\/ban-hang-online-co-phai-nop-thue-khong-5.jpg\" alt=\"T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/CNKD trong b\u1ed9 h\u1ed3 s\u01a1. \" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133439\/ban-hang-online-co-phai-nop-thue-khong-5.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133439\/ban-hang-online-co-phai-nop-thue-khong-5-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133439\/ban-hang-online-co-phai-nop-thue-khong-5-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606026\" class=\"wp-caption-text\">T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/CNKD trong b\u1ed9 h\u1ed3 s\u01a1. (Ngu\u1ed3n: Bluecom Vi\u1ec7t Nam)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><strong>b. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai theo th\u00e1ng:<\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 <\/span><b>ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo<\/b><span style=\"font-weight: 400;\"> th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai theo qu\u00fd:<\/b><span style=\"font-weight: 400;\"> ch\u1eadm nh\u1ea5t l\u00e0 <\/span><b>ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo<\/b><span style=\"font-weight: 400;\"> qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>c. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t l\u00e0 <\/span><b>ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf do c\u00f3 sai s\u00f3t, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo <\/span><b>k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf g\u1ed3m <\/span><b>thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p).<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"62-truong-hop-nop-qua-nen-tang-thuong-mai-dien-tu\"><\/span><b>6.2. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi <\/span><b>h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> c\u00f3 ph\u00e1t sinh doanh thu v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo <\/span><b>t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>a. H\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/CNKD<\/b><span style=\"font-weight: 400;\"> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3n sao t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c, xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o <\/span><b>d\u1eef li\u1ec7u doanh thu do s\u00e0n TM\u0110T cung c\u1ea5p<\/b><span style=\"font-weight: 400;\">, sao k\u00ea thanh to\u00e1n v\u00e0 th\u00f4ng tin giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>b. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf <\/span><b>ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh doanh thu<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p hi\u1ec7n nay, theo ch\u00ednh s\u00e1ch m\u1edbi, <\/span><b>s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed s\u1ebd th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n<\/b><span style=\"font-weight: 400;\">. Khi \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n c\u1ea7n theo d\u00f5i doanh thu, s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 ph\u1ee5c v\u1ee5 vi\u1ec7c quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3 y\u00eau c\u1ea7u).<\/span><\/p>\n<figure id=\"attachment_606027\" aria-describedby=\"caption-attachment-606027\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"size-full wp-image-606027\" src=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133450\/ban-hang-online-co-phai-nop-thue-khong-6.jpg\" alt=\"H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i c\u01a1 quan ch\u1ee9c n\u0103ng. \" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133450\/ban-hang-online-co-phai-nop-thue-khong-6.jpg 800w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133450\/ban-hang-online-co-phai-nop-thue-khong-6-768x432.jpg 768w, https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133450\/ban-hang-online-co-phai-nop-thue-khong-6-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-606027\" class=\"wp-caption-text\">H\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u1ea1i c\u01a1 quan ch\u1ee9c n\u0103ng. (Ngu\u1ed3n: B\u00e1o Lao \u0111\u1ed9ng)<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"7-muc-phat-cham-nop-thue-doi-voi-ca-nhan-ho-kinh-doanh-doanh-nghiep-ban-hang-online\"><\/span><b>7. M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, doanh nghi\u1ec7p b\u00e1n h\u00e0ng online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng online, c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 <\/span><b>n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n<\/b><span style=\"font-weight: 400;\"> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb <\/span><b>x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n<\/b><span style=\"font-weight: 400;\">, t\u00f9y theo m\u1ee9c \u0111\u1ed9 v\u00e0 th\u1eddi gian vi ph\u1ea1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <\/span><b>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian n\u1ed9p ch\u1eadm<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c x\u1eed ph\u1ea1t<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 n\u00eau tr\u00ean)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/span><\/li>\n<li>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/li>\n<li>Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/li>\n<li><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8.000.000 \u0111\u1ed3ng \u0111\u1ebfn 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 15.000.000 \u0111\u1ed3ng \u0111\u1ebfn 25.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"8-cau-hoi-thuong-gap-ve-nop-thue-ban-hang-online\"><\/span><b>8. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 n\u1ed9p thu\u1ebf b\u00e1n h\u00e0ng online<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><div id=\"rank-math-rich-snippet-wrapper\"><div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"ban-hang-online-co-can-dang-ky-kinh-doanh-khong\"><\/span>B\u00e1n h\u00e0ng online c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ng\u01b0\u1eddi b\u00e1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh n\u1ebfu ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh nh\u1ecf l\u1ebb, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh (theo Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 39\/2007\/N\u0110-CP). Tuy nhi\u00ean, n\u1ebfu kinh doanh th\u01b0\u1eddng xuy\u00ean, quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 \u0111\u1ecba \u0111i\u1ec3m c\u1ed1 \u0111\u1ecbnh, ng\u01b0\u1eddi b\u00e1n n\u00ean \u0111\u0103ng k\u00fd d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ed9 kinh doanh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 h\u01b0\u1edfng l\u1ee3i \u00edch nh\u01b0 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p. <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"ban-hang-online-nho-le-khong-dang-ky-kinh-doanh-co-phai-nop-thue-khong\"><\/span>B\u00e1n h\u00e0ng online nh\u1ecf l\u1ebb, kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>C\u00f3. Ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu doanh thu h\u00e0ng n\u0103m v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, d\u00f9 kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh. Theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, doanh thu t\u1eeb kinh doanh online d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT v\u00e0 TNCN. N\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu (kh\u00f4ng ph\u00e2n bi\u1ec7t nh\u1ecf l\u1ebb hay t\u1ef1 ph\u00e1t). <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"khi-nao-ho-kinh-doanh-khong-phai-nop-thue\"><\/span>Khi n\u00e0o h\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>H\u1ed9 kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN khi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m d\u01b0\u1edbi ho\u1eb7c b\u1eb1ng 100 tri\u1ec7u \u0111\u1ed3ng. T\u1eeb 01\/7\/2025, ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf GTGT c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh theo Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i, nh\u01b0ng TNCN v\u1eabn gi\u1eef 100 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng, h\u1ed9 ph\u1ea3i n\u1ed9p thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 doanh thu (kh\u00f4ng tr\u1eeb ng\u01b0\u1ee1ng).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-4\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"ban-hang-tren-facebook-co-phai-nop-thue-khong\"><\/span>B\u00e1n h\u00e0ng tr\u00ean Facebook c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu doanh thu v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. Facebook kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n tr\u1ef1c ti\u1ebfp nh\u01b0 c\u00e1c s\u00e0n TM\u0110T n\u00ean ng\u01b0\u1eddi b\u00e1n ph\u1ea3i t\u1ef1 \u0111\u0103ng k\u00fd, t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 n\u1ed9p thu\u1ebf qua c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed (theo Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC). <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-5\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"doanh-thu-tinh-thue-duoc-tinh-nhu-the-nao\"><\/span>Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Doanh thu t\u00ednh thu\u1ebf bao g\u1ed3m to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5, hoa h\u1ed3ng, ph\u1ee5 thu, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh trong k\u1ef3 (bao g\u1ed3m c\u1ea3 thu\u1ebf n\u1ebfu c\u00f3, theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC). <\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-6\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"co-quan-thue-tinh-doanh-thu-online-bang-cach-nao\"><\/span>C\u01a1 quan thu\u1ebf t\u00ednh doanh thu online b\u1eb1ng c\u00e1ch n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu qua nhi\u1ec1u ngu\u1ed3n:<br \/>\n- C\u00e1c s\u00e0n TM\u0110T c\u00f3 thanh to\u00e1n ph\u1ea3i cung c\u1ea5p d\u1eef li\u1ec7u giao d\u1ecbch, doanh thu ng\u01b0\u1eddi b\u00e1n h\u00e0ng th\u00e1ng\/qu\u00fd (theo Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP).<br \/>\n- D\u1eef li\u1ec7u t\u1eeb ng\u00e2n h\u00e0ng (giao d\u1ecbch chuy\u1ec3n kho\u1ea3n), \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n, v\u00ed \u0111i\u1ec7n t\u1eed.<br \/>\n- Ki\u1ec3m tra th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu qu\u1ea3ng c\u00e1o, livestream, t\u00e0i kho\u1ea3n m\u1ea1ng x\u00e3 h\u1ed9i.<br \/>\n- N\u1ebfu ng\u01b0\u1eddi b\u00e1n kh\u00f4ng k\u00ea khai ch\u00ednh x\u00e1c, c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh doanh thu v\u00e0 truy thu, ph\u1ea1t.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-7\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"ban-hang-online-chi-ship-noi-bo-ban-be-co-phai-dong-thue-khong\"><\/span>B\u00e1n h\u00e0ng online ch\u1ec9 ship n\u1ed9i b\u1ed9 b\u1ea1n b\u00e8 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ho\u1ea1t \u0111\u1ed9ng n\u00e0y th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf n\u1ebfu kh\u00f4ng mang t\u00ednh ch\u1ea5t kinh doanh th\u01b0\u1eddng xuy\u00ean, quy m\u00f4 nh\u1ecf, kh\u00f4ng qu\u1ea3ng c\u00e1o chuy\u00ean nghi\u1ec7p v\u00e0 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (xem nh\u01b0 phi th\u01b0\u01a1ng m\u1ea1i, thanh l\u00fd c\u00e1 nh\u00e2n). Tuy nhi\u00ean, n\u1ebfu l\u1eb7p l\u1ea1i th\u01b0\u1eddng xuy\u00ean, c\u00f3 doanh thu \u0111\u00e1ng k\u1ec3 ho\u1eb7c qu\u1ea3ng c\u00e1o r\u1ed9ng r\u00e3i, c\u01a1 quan thu\u1ebf coi l\u00e0 kinh doanh v\u00e0 y\u00eau c\u1ea7u n\u1ed9p thu\u1ebf n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/p>\n<p style=\"text-align: justify;\"><strong>L\u1eddi k\u1ebft<\/strong><\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><a href=\"https:\/\/muaban.net\/blog\/ban-hang-online-co-phai-nop-thue-khong-605939\/\" target=\"_blank\" rel=\"noopener\"><strong>B\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng<\/strong><\/a> l\u00e0 th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u kinh doanh tr\u1ef1c tuy\u1ebfn. Ch\u1ec9 c\u1ea7n n\u1eafm r\u00f5 ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 k\u00ea khai \u0111\u00fang h\u1ea1n, b\u1ea1n ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 kinh doanh online h\u1ee3p ph\u00e1p m\u00e0 kh\u00f4ng lo r\u1ee7i ro truy thu hay ph\u1ea1t. \u0110\u1eebng qu\u00ean theo d\u00f5i <a href=\"https:\/\/muaban.net\/\" target=\"_blank\" rel=\"noopener\"><strong>Muaban.net<\/strong><\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1eefng quy \u0111\u1ecbnh kinh doanh m\u1edbi nh\u1ea5t v\u00e0 kinh nghi\u1ec7m mua b\u00e1n kinh doanh th\u1ef1c t\u1ebf gi\u00fap b\u1ea1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n tr\u00ean h\u00e0nh tr\u00ecnh b\u00e1n h\u00e0ng online.<\/p>\n<p dir=\"auto\" style=\"text-align: right;\"><em><strong>Ngu\u1ed3n tham kh\u1ea3o:<\/strong> Einvoice, K\u1ebf to\u00e1n An Pha, MISA meInvoice<\/em><\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><strong>Tham kh\u1ea3o th\u00eam:<\/strong><\/p>\n<ul>\n<li dir=\"auto\" style=\"text-align: justify;\"><a href=\"https:\/\/muaban.net\/blog\/ban-hang-online-nen-ban-gi-605549\/\" target=\"_blank\" rel=\"noopener\"><strong>B\u00e1n h\u00e0ng online n\u00ean b\u00e1n g\u00ec? G\u1ee3i \u00fd s\u1ea3n ph\u1ea9m l\u1ee3i nhu\u1eadn cao cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u<\/strong><\/a><\/li>\n<li dir=\"auto\" style=\"text-align: justify;\"><a href=\"https:\/\/muaban.net\/blog\/cach-ban-hang-tren-shopee-cho-nguoi-moi-bat-dau-605582\/\" target=\"_blank\" rel=\"noopener\"><strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch b\u00e1n h\u00e0ng tr\u00ean Shopee cho ng\u01b0\u1eddi m\u1edbi b\u1eaft \u0111\u1ea7u<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Th\u1eddi gian \u0111\u1ecdc:<\/span> <span class=\"rt-time\"> 13<\/span> <span class=\"rt-label rt-postfix\">ph\u00fat<\/span><\/span>B\u00e1n h\u00e0ng online ng\u00e0y c\u00e0ng ph\u1ed5 bi\u1ebfn v\u00e0 mang l\u1ea1i ngu\u1ed3n thu nh\u1eadp \u0111\u00e1ng k\u1ec3 cho c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. Tuy nhi\u00ean, \u0111i k\u00e8m v\u1edbi \u0111\u00f3 l\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111ang \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t h\u01a1n. V\u1eady b\u00e1n h\u00e0ng online c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng v\u00e0 c\u1ea7n l\u01b0u [&hellip;]<\/p>\n","protected":false},"author":366,"featured_media":606021,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[27,3001],"tags":[],"class_list":{"0":"post-605939","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-khac","8":"category-lam-giau"},"featured_image_src":"https:\/\/blogcdn.muaban.net\/wp-content\/uploads\/2025\/12\/23133341\/ban-hang-online-co-phai-nop-thue-khong.jpg","author_info":{"display_name":"Gia H\u00e2n","author_link":"https:\/\/muaban.net\/blog\/tac-gia\/giahan-huynh\/"},"acf":[],"modified_by":"Uy\u00ean Nguy\u1ec5n Ph\u01b0\u01a1ng","_links":{"self":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/users\/366"}],"replies":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/comments?post=605939"}],"version-history":[{"count":5,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605939\/revisions"}],"predecessor-version":[{"id":606490,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/posts\/605939\/revisions\/606490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/media\/606021"}],"wp:attachment":[{"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/media?parent=605939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/categories?post=605939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/muaban.net\/blog\/wp-json\/wp\/v2\/tags?post=605939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}