{"id":2255,"date":"2025-07-08T16:56:22","date_gmt":"2025-07-08T09:56:22","guid":{"rendered":"https:\/\/emis.misa.vn\/emis-kindergarten\/?p=2255"},"modified":"2025-08-01T16:19:21","modified_gmt":"2025-08-01T09:19:21","slug":"truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-cap-nhat-chinh-sach-thue-2025","status":"publish","type":"post","link":"https:\/\/register.qlth.vn\/emis-kindergarten\/truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-cap-nhat-chinh-sach-thue-2025\/","title":{"rendered":"Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf 2025"},"content":{"rendered":"<div id=\"model-response-message-contentr_340ad77a7ef5438b\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\">\n<h2 style=\"text-align: left;\"><\/h2>\n\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 18pt; color: #01b58a;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>I. T\u1ed5ng quan v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u1ee7a Tr\u01b0\u1eddng m\u1ea7m non <\/strong><\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>t\u01b0 th\u1ee5c<\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u1ec3 n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf, \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ea7u ti\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c b\u1ea1n \u0111ang v\u1eadn h\u00e0nh. T\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c tr\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u01b0\u1edbi d\u1ea1ng H\u1ed9 kinh doanh hay Doanh nghi\u1ec7p, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t.<\/span><\/p>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/#register\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-2499 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/07\/Anh-man-hinh-2025-07-30-luc-5.02.18\u202fCH.png\" alt=\"\" width=\"2690\" height=\"898\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>1. C\u00e1c lo\u1ea1i thu\u1ebf ch\u00ednh tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; color: #555555;\">Thu\u1ebf M\u00f4n b\u00e0i: Kho\u1ea3n thu\u1ebf c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT): Tuy nhi\u00ean, l\u01b0u \u00fd r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c th\u01b0\u1eddng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN): N\u1ebfu l\u00e0 doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): \u0110\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><a href=\"https:\/\/thuviennhadat.vn\/phap-ly-nha-dat\/truong-mam-non-tu-thuc-do-ca-nhan-lam-chu-thi-nop-nhung-loai-thue-nao-462192.html\">&gt;&gt; Xem th\u00eam: Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c ph\u1ea3i n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf n\u00e0o?<\/a><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>2. Ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n<table dir=\"ltr\" style=\"width: 100%; height: 320px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"200\" \/>\n<col width=\"200\" \/>\n<col width=\"200\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 86px;\">\n<td style=\"height: 86px; width: 24.8563%;\"><span style=\"font-size: 12pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/span><\/td>\n<td style=\"height: 86px; width: 35.9195%; text-align: left;\"><span style=\"font-size: 12pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c l\u00e0 H\u1ed9 kinh doanh\/C\u00e1 nh\u00e2n kinh doanh<\/strong><\/span><\/td>\n<td style=\"height: 86px; width: 38.7932%; text-align: left;\"><span style=\"font-size: 12pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c l\u00e0 Doanh nghi\u1ec7p (C\u00f4ng ty TNHH)<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px; width: 24.8563%; text-align: left;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/span><\/td>\n<td style=\"height: 26px; width: 35.9195%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">C\u00e1 nh\u00e2n\/Ch\u1ee7 h\u1ed9 kinh doanh<\/span><\/td>\n<td style=\"height: 26px; width: 38.7932%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Ph\u00e1p nh\u00e2n (Doanh nghi\u1ec7p)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px; width: 24.8563%; text-align: left;\"><span style=\"font-size: 12pt; color: #555555;\">Ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh<\/span><\/td>\n<td style=\"height: 52px; width: 35.9195%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Thu\u1ebf m\u00f4n b\u00e0i, Thu\u1ebf TNCN (tr\u00ean doanh thu)<\/span><\/td>\n<td style=\"height: 52px; width: 38.7932%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Thu\u1ebf m\u00f4n b\u00e0i, Thu\u1ebf TNDN, Thu\u1ebf TNCN (kh\u1ea5u tr\u1eeb NL\u0110)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px; width: 24.8563%; text-align: left;\"><span style=\"font-size: 12pt; color: #555555;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"height: 78px; width: 35.9195%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Th\u01b0\u1eddng l\u00e0 thu\u1ebf kho\u00e1n (n\u1ebfu doanh thu &gt; 100 tri\u1ec7u\/n\u0103m)<\/span><\/td>\n<td style=\"height: 78px; width: 38.7932%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">B\u1eaft bu\u1ed9c ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/span><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"height: 78px; width: 24.8563%; text-align: left;\"><span style=\"font-size: 12pt; color: #555555;\">Y\u00eau c\u1ea7u v\u1ec1 K\u1ebf to\u00e1n<\/span><\/td>\n<td style=\"height: 78px; width: 35.9195%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u01a1n gi\u1ea3n h\u01a1n, kh\u00f4ng b\u1eaft bu\u1ed9c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p.<\/span><\/td>\n<td style=\"height: 78px; width: 38.7932%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">B\u1eaft bu\u1ed9c c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, minh b\u1ea1ch.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>3. Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 2025<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Lu\u00f4n c\u1eadp nh\u1eadt c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 m\u1edbi c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch t\u00ednh, k\u00ea khai thu\u1ebf cho n\u0103m 2025. C\u00e1c v\u0103n b\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c theo d\u00f5i s\u00e1t sao s\u1ebd gi\u00fap b\u1ea1n kh\u00f4ng b\u1ecf l\u1ee1 b\u1ea5t k\u1ef3 thay \u0111\u1ed5i quan tr\u1ecdng n\u00e0o v\u1ec1 ng\u01b0\u1ee1ng doanh thu, \u01b0u \u0111\u00e3i, hay ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 18pt; color: #01b58a;\"><strong>II. Tr\u01b0\u1eddng h\u1ee3p 1: Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c CH\u01afA \u0110\u0102NG K\u00dd M\u00c3 S\u1ed0 THU\u1ebe<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng \u0111\u1ea7u ti\u00ean v\u00e0 c\u0169ng l\u00e0 nghi\u00eam tr\u1ecdng nh\u1ea5t. Vi\u1ec7c kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c tr\u01b0\u1eddng c\u1ee7a b\u1ea1n \u0111ang ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 14pt;\"><strong>1. H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; color: #555555;\">Vi ph\u1ea1m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf: Tr\u01b0\u1eddng s\u1ebd b\u1ecb coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea5t n\u1eb7ng nh\u01b0 ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1, ph\u1ea1t kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf, th\u1eadm ch\u00ed l\u00e0 \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">Kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh: Kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p cho ph\u1ee5 huynh, kh\u00f4ng h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed m\u1ed9t c\u00e1ch minh b\u1ea1ch. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn r\u1ee7i ro l\u1edbn khi c\u01a1 quan ch\u1ee9c n\u0103ng ti\u1ebfn h\u00e0nh ki\u1ec3m tra, thanh tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 14pt;\"><strong>2. Gi\u1ea3i ph\u00e1p v\u00e0 quy tr\u00ecnh \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">N\u1ebfu tr\u01b0\u1eddng b\u1ea1n r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p n\u00e0y, h\u00e3y h\u00e0nh \u0111\u1ed9ng ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n<table dir=\"ltr\" style=\"width: 100%;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"width: 27.2989%;\"><span style=\"font-size: 12pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>B\u01b0\u1edbc<\/strong><\/span><\/td>\n<td style=\"width: 33.7643%;\"><span style=\"font-size: 12pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>H\u00e0nh \u0111\u1ed9ng c\u1ea7n l\u00e0m<\/strong><\/span><\/td>\n<td style=\"width: 38.7931%;\"><span style=\"font-size: 12pt; color: #555555; font-family: verdana, geneva, sans-serif;\"><strong>M\u1ee5c \u0111\u00edch &amp; L\u01b0u \u00fd<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.2989%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">1. Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/span><\/td>\n<td style=\"width: 33.7643%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u1ea3m b\u1ea3o tr\u01b0\u1eddng \u0111\u00e3 c\u00f3 Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 Gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c.<\/span><\/td>\n<td style=\"width: 38.7931%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u00e2y l\u00e0 gi\u1ea5y t\u1edd c\u01a1 b\u1ea3n \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a tr\u01b0\u1eddng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.2989%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">2. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"width: 33.7643%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 (\u0110\u01a1n \u0111\u0103ng k\u00fd thu\u1ebf, b\u1ea3n sao Gi\u1ea5y ph\u00e9p, gi\u1ea5y t\u1edd t\u00f9y th\u00e2n c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n).<\/span><\/td>\n<td style=\"width: 38.7931%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n ho\u1eb7c qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 27.2989%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">3. Tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n<\/span><\/td>\n<td style=\"width: 33.7643%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/td>\n<td style=\"width: 38.7931%; text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Theo \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 38\/2019\/QH14. L\u1eddi khuy\u00ean: S\u1ef1 ch\u1ee7 \u0111\u1ed9ng v\u00e0 h\u1ee3p t\u00e1c s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 h\u00ecnh ph\u1ea1t.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #01b58a;\"><strong><span style=\"font-size: 18pt;\">III. Tr\u01b0\u1eddng h\u1ee3p 2: Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0110\u00c3 \u0110\u0102NG K\u00dd M\u00c3 S\u1ed0 THU\u1ebe v\u00e0 \u0111ang N\u1ed8P THU\u1ebe KHO\u00c1N (ho\u1eb7c \u0111\u00e3 n\u1ed9p thu\u1ebf kho\u00e1n)<\/span><\/strong><\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-2513 size-full aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/07\/Anh-man-hinh-2025-07-31-luc-2.14.21\u202fCH.png\" alt=\"truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-cap-nhat-chinh-sach-thue-2025\" width=\"2666\" height=\"870\" \/><\/p>\n<p><strong style=\"color: #555555; font-family: verdana, geneva, sans-serif; font-size: 14pt;\">1. T\u00ecnh hu\u1ed1ng: Tr\u01b0\u1eddng \u0111\u00e3 n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ti\u1ebfp t\u1ee5c n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u1ebfn h\u1ebft n\u0103m 2025<\/strong><\/p>\n<p><span style=\"font-size: 12pt; color: #555555;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1eddng b\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n v\u00e0 b\u1ea1n \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo th\u00f4ng b\u00e1o \u0111\u00f3.<\/span><\/p>\n<table dir=\"ltr\" style=\"width: 100%; height: 442px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px; width: 26.2932%;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/span><\/td>\n<td style=\"height: 26px; width: 36.7814%;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>M\u00f4 t\u1ea3<\/strong><\/span><\/td>\n<td style=\"height: 26px; width: 36.4943%;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>L\u1eddi khuy\u00ean chuy\u00ean gia<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 182px;\">\n<td style=\"height: 182px; width: 26.2932%;\"><span style=\"color: #555555; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh n\u1ed9p \u0111\u00fang<\/span><\/td>\n<td style=\"height: 182px; width: 36.7814%; text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">\u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Doanh thu th\u1ef1c t\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 \u0111\u00e1ng k\u1ec3 so v\u1edbi m\u1ee9c kho\u00e1n.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">\u0110\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf GTGT v\u00e0 TNCN theo t\u1ef7 l\u1ec7 \u1ea5n \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"height: 182px; width: 36.4943%; text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb: Lu\u00f4n gi\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu chi, danh s\u00e1ch h\u1ecdc sinh \u0111\u1ec3 minh b\u1ea1ch.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">R\u00e0 so\u00e1t doanh thu: \u0110\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean doanh thu th\u1ef1c t\u1ebf v\u1edbi doanh thu kho\u00e1n.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px; width: 26.2932%;\"><span style=\"color: #555555; font-size: 12pt;\">Quy \u0111\u1ecbnh ti\u1ebfp t\u1ee5c n\u1ed9p<\/span><\/td>\n<td style=\"height: 104px; width: 36.7814%; text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 cho ph\u00e9p ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u1ebfn h\u1ebft n\u0103m 2025.<\/span><\/td>\n<td style=\"height: 104px; width: 36.4943%; text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">C\u1ea7n ki\u1ec3m tra k\u1ef9 c\u00e1c Ngh\u1ecb quy\u1ebft\/Ngh\u1ecb \u0111\u1ecbnh\/Th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t c\u00f3 hi\u1ec7u l\u1ef1c cho n\u0103m 2025.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 130px;\">\n<td style=\"height: 130px; width: 26.2932%;\"><span style=\"color: #555555; font-size: 12pt;\">Quy tr\u00ecnh n\u1ed9p thu\u1ebf kho\u00e1n 2025<\/span><\/td>\n<td style=\"height: 130px; width: 36.7814%; text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">N\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n theo th\u00f4ng b\u00e1o m\u1ee9c doanh thu kho\u00e1n v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<td style=\"height: 130px; width: 36.4943%; text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">N\u1ebfu doanh thu th\u1ef1c t\u1ebf t\u0103ng tr\u01b0\u1edfng v\u01b0\u1ee3t b\u1eadc, n\u00ean ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c kho\u00e1n ho\u1eb7c xem x\u00e9t chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng m\u1ea7m non \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, vi\u1ec7c qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 t\u00e0i ch\u00ednh, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span> <span style=\"color: #01b58a;\"><b><a class=\"ng-star-inserted\" style=\"color: #01b58a;\" href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/\" target=\"_blank\" rel=\"noopener\">MISA EMIS Kindergarten<\/a><\/b><\/span> <span style=\"color: #555555;\">cung c\u1ea5p c\u00e1c t\u00ednh n\u0103ng qu\u1ea3n l\u00fd doanh thu, h\u1ecdc ph\u00ed, c\u00f4ng n\u1ee3, v\u00e0 t\u00edch h\u1ee3p b\u00e1o c\u00e1o chu\u1ea9n, gi\u00fap nh\u00e0 tr\u01b0\u1eddng d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/span><\/span>\u00a0<a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/#register\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-2577 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/07\/Anh-man-hinh-2025-08-01-luc-2.17.15\u202fCH.png\" alt=\"\" width=\"270\" height=\"62\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 14pt;\"><strong>2.2. T\u00ecnh hu\u1ed1ng: Tr\u01b0\u1eddng \u0111\u00e3 n\u1ed9p thu\u1ebf kho\u00e1n NH\u01afNG CH\u01afA \u0110\u00daNG ho\u1eb7c C\u00d3 R\u1ee6I RO CH\u01afA \u0110\u00daNG<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">T\u00ecnh hu\u1ed1ng n\u00e0y ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh cho tr\u01b0\u1eddng c\u1ee7a b\u1ea1n.<\/span><\/p>\n<table dir=\"ltr\" style=\"width: 100%; height: 1251px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 55px;\">\n<td style=\"width: 19.2528%; height: 55px;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>B\u01b0\u1edbc<\/strong><\/span><\/td>\n<td style=\"width: 38.6494%; height: 55px;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>H\u00e0nh \u0111\u1ed9ng c\u1ea7n l\u00e0m<\/strong><\/span><\/td>\n<td style=\"width: 41.6668%; height: 55px;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>M\u1ee5c \u0111\u00edch &amp; L\u1eddi khuy\u00ean chuy\u00ean gia<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 245px;\">\n<td style=\"width: 19.2528%; height: 245px;\"><span style=\"color: #555555; font-size: 12pt;\">1. T\u1ef1 r\u00e0 so\u00e1t &amp; \u0110\u00e1nh gi\u00e1<\/span><\/td>\n<td style=\"width: 38.6494%; text-align: justify; height: 245px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">\u0110\u1ed1i chi\u1ebfu doanh thu th\u1ef1c t\u1ebf (qua s\u1ed5 thu h\u1ecdc ph\u00ed, danh s\u00e1ch h\u1ecdc sinh) v\u1edbi doanh thu kho\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Ki\u1ec3m tra c\u00e1c kho\u1ea3n thu, chi kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a.<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 41.6668%; text-align: justify; height: 245px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 sai l\u1ec7ch, nguy\u00ean nh\u00e2n.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u1eddi khuy\u00ean: C\u1ea7n trung th\u1ef1c v\u1edbi d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh. Vi\u1ec7c t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c lu\u00f4n t\u1ed1t h\u01a1n \u0111\u1ec3 c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 339px;\">\n<td style=\"width: 19.2528%; height: 339px;\"><span style=\"color: #555555; font-size: 12pt;\">2. Ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi C\u01a1 quan Thu\u1ebf<\/span><\/td>\n<td style=\"width: 38.6494%; text-align: justify; height: 339px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 (t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh\/b\u1ed5 sung n\u1ebfu c\u00f3, gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n, c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan).<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1n b\u1ed9 thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 41.6668%; text-align: justify; height: 339px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Th\u1ec3 hi\u1ec7n thi\u1ec7n ch\u00ed, ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng, cung c\u1ea5p \u0111\u1ee7 th\u00f4ng tin s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh x\u1eed l\u00fd nhanh ch\u00f3ng v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m nh\u1eb9 h\u00ecnh ph\u1ea1t.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u1eddi khuy\u00ean: Ghi l\u1ea1i bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c n\u1ebfu c\u00f3, l\u01b0u gi\u1eef m\u1ecdi v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 273px;\">\n<td style=\"width: 19.2528%; height: 273px;\"><span style=\"color: #555555; font-size: 12pt;\">3. N\u1ed9p b\u1ed5 sung &amp; Ch\u1ea5p nh\u1eadn x\u1eed l\u00fd<\/span><\/td>\n<td style=\"width: 38.6494%; text-align: justify; height: 273px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf truy thu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 41.6668%; text-align: justify; height: 273px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Vi\u1ec7c n\u1ed9p \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n s\u1ed1 ti\u1ec1n truy thu s\u1ebd gi\u1ea3m ti\u1ec1n ch\u1eadm n\u1ed9p.- Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ec3 k\u1ebft th\u00fac v\u1ee5 vi\u1ec7c.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u1eddi khuy\u00ean: Lu\u00f4n y\u00eau c\u1ea7u bi\u00ean lai, ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 339px;\">\n<td style=\"width: 19.2528%; height: 339px;\"><span style=\"color: #555555; font-size: 12pt;\">4. Xem x\u00e9t Chuy\u1ec3n \u0111\u1ed5i Ph\u01b0\u01a1ng ph\u00e1p<\/span><\/td>\n<td style=\"width: 38.6494%; text-align: justify; height: 339px;\"><span style=\"color: #555555; font-size: 12pt;\">N\u1ebfu doanh thu th\u1ef1c t\u1ebf th\u01b0\u1eddng xuy\u00ean v\u01b0\u1ee3t xa m\u1ee9c kho\u00e1n, h\u00e3y ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf cho ph\u00e9p chuy\u1ec3n sang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/span><\/td>\n<td style=\"width: 41.6668%; text-align: justify; height: 339px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt khi quy m\u00f4 l\u1edbn h\u01a1n.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 th\u1ec3 minh b\u1ea1ch v\u00e0 t\u1ed1i \u01b0u h\u01a1n v\u1ec1 l\u00e2u d\u00e0i.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u1eddi khuy\u00ean: C\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng n\u0103ng l\u1ef1c k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c kh\u1ea3 n\u0103ng thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/emis.misa.vn\/emis-kindergarten\/#register\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-2559 aligncenter\" src=\"\/emis-kindergarten\/wp-content\/uploads\/2025\/04\/Anh-man-hinh-2025-08-01-luc-9.53.22\u202fSA.png\" alt=\"\" width=\"2670\" height=\"882\" \/><\/a><\/p>\n<h2><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 18pt; color: #01b58a;\"><strong><span style=\"font-family: verdana, geneva, sans-serif;\">IV. Tr\u01b0\u1eddng h\u1ee3p 3: Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p K\u00ca KHAI (doanh thu tr\u00ean ho\u1eb7c d\u01b0\u1edbi 1 t\u1ef7\/n\u0103m)<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u1ed5 bi\u1ebfn v\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u01b0\u1edbi h\u00ecnh th\u1ee9c Doanh nghi\u1ec7p, b\u1ea5t k\u1ec3 doanh thu l\u1edbn hay nh\u1ecf. Vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai \u0111\u00f2i h\u1ecfi s\u1ef1 chuy\u00ean nghi\u1ec7p trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: verdana, geneva, sans-serif; color: #555555;\"><strong>1. C\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 c\u00e1ch k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/strong><\/span><\/p>\n<table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>Lo\u1ea1i Thu\u1ebf<\/strong><\/span><\/td>\n<td><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>\u0110\u1eb7c \u0111i\u1ec3m &amp; C\u00e1ch t\u00ednh<\/strong><\/span><\/td>\n<td><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>Ngh\u0129a v\u1ee5 K\u00ea khai &amp; L\u01b0u \u00fd<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #555555; font-size: 12pt;\">Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, nu\u00f4i gi\u1eef tr\u1ebb (bao g\u1ed3m ti\u1ec1n \u0103n, \u0111\u01b0a \u0111\u00f3n) thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT tr\u00ean doanh thu n\u00e0y.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">B\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho m\u1ecdi kho\u1ea3n thu.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #555555; font-size: 12pt;\">Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">C\u00e1ch t\u00ednh: (Doanh thu &#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb &#8211; Thu nh\u1eadp mi\u1ec5n thu\u1ebf) x Thu\u1ebf su\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c (\u00e1p d\u1ee5ng su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng).<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">T\u1ea1m n\u1ed9p TNDN theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n TNDN theo n\u0103m.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Doanh nghi\u1ec7p si\u00eau nh\u1ecf (doanh thu &lt; 3 t\u1ef7\/n\u0103m, &lt;10 L\u0110) c\u00f3 th\u1ec3 c\u00f3 \u01b0u \u0111\u00e3i ri\u00eang (ki\u1ec3m tra ch\u00ednh s\u00e1ch 2025).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #555555; font-size: 12pt;\">Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">Tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf TNCN cho gi\u00e1o vi\u00ean, nh\u00e2n vi\u00ean theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">K\u00ea khai theo th\u00e1ng\/qu\u00fd v\u00e0 quy\u1ebft to\u00e1n TNCN theo n\u0103m.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">\u0110\u1ea3m b\u1ea3o \u0111\u00fang c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #555555; font-size: 12pt;\">C\u00e1c kho\u1ea3n BHXH, BHYT, BHTN<\/span><\/td>\n<td style=\"text-align: justify;\"><span style=\"color: #555555; font-size: 12pt;\">Tr\u01b0\u1eddng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">C\u1ea7n n\u1eafm r\u00f5 m\u1ee9c \u0111\u00f3ng v\u00e0 quy \u0111\u1ecbnh v\u1ec1 tham gia b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 14pt;\"><strong>2. Y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1ed5 s\u00e1ch khi k\u00ea khai<\/strong><\/span><\/p>\n<table dir=\"ltr\" style=\"width: 100%; height: 853px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"100\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>Y\u00eau c\u1ea7u<\/strong><\/span><\/td>\n<td style=\"height: 55px;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>M\u00f4 t\u1ea3 chi ti\u1ebft<\/strong><\/span><\/td>\n<td style=\"height: 55px;\"><span style=\"font-family: verdana, geneva, sans-serif; color: #555555; font-size: 12pt;\"><strong>L\u1ee3i \u00edch &amp; L\u1eddi khuy\u00ean chuy\u00ean gia<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 283px;\">\n<td style=\"height: 283px;\"><span style=\"color: #555555; font-size: 12pt;\">H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: justify; height: 283px;\"><span style=\"color: #555555; font-size: 12pt;\">C\u00f3 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 cho m\u1ecdi giao d\u1ecbch thu chi.<\/span><\/td>\n<td style=\"text-align: justify; height: 283px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">D\u1ec5 d\u00e0ng gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u1eddi khuy\u00ean: \u0110\u1ea7u t\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 283px;\">\n<td style=\"height: 283px;\"><span style=\"color: #555555; font-size: 12pt;\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: justify; height: 283px;\"><span style=\"color: #555555; font-size: 12pt;\">Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u ra \u0111\u00fang quy \u0111\u1ecbnh cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu; l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7.<\/span><\/td>\n<td style=\"text-align: justify; height: 283px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">\u0110\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh TNDN.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u01b0u \u00fd: Ngay c\u1ea3 khi kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, v\u1eabn c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr style=\"height: 232px;\">\n<td style=\"height: 232px;\"><span style=\"color: #555555; font-size: 12pt;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"text-align: justify; height: 232px;\"><span style=\"color: #555555; font-size: 12pt;\">C\u00e1c chi ph\u00ed ph\u1ea3i th\u1ef1c s\u1ef1 ph\u00e1t sinh, ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/td>\n<td style=\"text-align: justify; height: 232px;\">\n<ul>\n<li><span style=\"color: #555555; font-size: 12pt;\">Gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf TNDN.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">Tr\u00e1nh b\u1ecb lo\u1ea1i b\u1ecf chi ph\u00ed khi thanh tra thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: #555555; font-size: 12pt;\">L\u1eddi khuy\u00ean: Ki\u1ec3m tra k\u1ef9 t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a m\u1ecdi chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">Vi\u1ec7c <b>hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/b> l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a m\u1ed7i tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c. D\u00f9 tr\u01b0\u1eddng b\u1ea1n \u0111ang \u1edf t\u00ecnh hu\u1ed1ng n\u00e0o \u2013 t\u1eeb vi\u1ec7c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ebfn \u0111ang n\u1ed9p thu\u1ebf kho\u00e1n hay \u0111\u00e3 chuy\u1ec3n sang k\u00ea khai \u2013 vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch v\u00e0 h\u00e0nh \u0111\u1ed9ng \u0111\u00fang \u0111\u1eafn l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #555555;\">\u0110\u1ec3 lu\u00f4n v\u1eefng v\u00e0ng v\u1ec1 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh, h\u00e3y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; color: #555555;\">Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt: Lu\u00f4n theo d\u00f5i s\u00e1t sao c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2025.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">Kh\u00f4ng ng\u1eebng h\u1ecdc h\u1ecfi: \u0110\u1ea7u t\u01b0 v\u00e0o ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf ho\u1eb7c t\u00ecm ki\u1ebfm s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb c\u00e1c chuy\u00ean gia khi c\u00f3 b\u1ea5t k\u1ef3 v\u01b0\u1edbng m\u1eafc n\u00e0o, tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #555555;\">\u0110\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch: X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd, minh b\u1ea1ch h\u00f3a m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u1ec3 lu\u00f4n s\u1eb5n s\u00e0ng cho c\u00e1c c\u00f4ng t\u00e1c ki\u1ec3m tra, thanh tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/div>\n<p><!-- AMIS aiMarketing Form Embed Code --><\/p>\n<div class=\"aimarketing-form-embed-code\"><script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script><br \/>\n<script render-for=\"e42947c1-9c46-4012-bede-7265bf5fa0e9\">\n                    globalThis.lzfr.renderExternalForm({formId: \"e42947c1-9c46-4012-bede-7265bf5fa0e9\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n                <\/script><\/div>\n<p><!-- end AMIS aiMarketing Form Embed Code --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u1ee7a Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c \u0110\u1ec3 n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 thu\u1ebf, \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ea7u ti\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c b\u1ea1n \u0111ang v\u1eadn h\u00e0nh. T\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c tr\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u01b0\u1edbi [&hellip;]<\/p>\n","protected":false},"author":115,"featured_media":2281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[19,17],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf 2025 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/register.qlth.vn\/emis-kindergarten\/truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-cap-nhat-chinh-sach-thue-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf 2025 - Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc\" \/>\n<meta property=\"og:description\" content=\"Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf th\u1ebf n\u00e0o n\u0103m 2025? 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C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi nh\u1ea5t, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd cho tr\u01b0\u1eddng c\u1ee7a b\u1ea1n\" \/>\n<meta property=\"og:url\" content=\"https:\/\/register.qlth.vn\/emis-kindergarten\/truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-cap-nhat-chinh-sach-thue-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd tr\u01b0\u1eddng h\u1ecdc\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-08T09:56:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-01T09:19:21+00:00\" \/>\n<meta name=\"author\" content=\"Nguy\u1ec5n Thu H\u00e0\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:image\" content=\"https:\/\/register.qlth.vn\/emis-kindergarten\/wp-content\/uploads\/2025\/07\/truong-mam-non-tu-thuc-nop-thue-nhu-the-nao-.png\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nguy\u1ec5n Thu H\u00e0\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tr\u01b0\u1eddng m\u1ea7m non t\u01b0 th\u1ee5c n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? 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