{"id":27431,"date":"2025-08-28T11:25:10","date_gmt":"2025-08-28T04:25:10","guid":{"rendered":"\/vi\/?post_type=ht_kb&p=27431"},"modified":"2026-07-03T15:52:51","modified_gmt":"2026-07-03T08:52:51","slug":"huong-dan-ke-khai-thue-tren-web","status":"publish","type":"ht_kb","link":"\/vi\/kb\/huong-dan-ke-khai-thue-tren-web","title":{"rendered":"L\u1eadp t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh 01\/CNKD TT 40\/2021 tr\u00ean Trang qu\u1ea3n l\u00fd"},"content":{"rendered":"

1. T\u1ed5ng quan<\/b><\/h3>\n

B\u00e0i vi\u1ebft gi\u00fap Anh\/ch\u1ecb h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh \u2013 n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd t\u1edd khai thu\u1ebf tr\u00ean Trang qu\u1ea3n l\u00fd (Website qu\u1ea3n l\u00fd) theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh. Bi\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n t\u1eebng b\u01b0\u1edbc l\u1eadp t\u1edd khai, khai b\u00e1o doanh thu, chi ph\u00ed, t\u1ed3n kho, h\u00e0ng h\u00f3a gi\u1ea3m thu\u1ebf GTGT v\u00e0 xu\u1ea5t file n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p>\n

L\u01b0u \u00fd<\/strong><\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/span>,<\/span><\/i> bao g\u1ed3m:<\/span><\/p>\n

    \n
  1. T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo m\u1eabu s\u1ed1 01\/CNKD<\/span><\/i><\/li>\n
  2. Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai) theo m\u1eabu s\u1ed1 01-2\/BK-H\u0110KD<\/span><\/i><\/li>\n
  3. Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT (tr\u01b0\u1eddng h\u1ee3p nh\u00e0 h\u00e0ng b\u00e1n h\u00e0ng ra c\u00f3 gi\u1ea3m thu\u1ebf cho kh\u00e1ch m\u1edbi c\u1ea7n l\u1eadp ph\u1ee5 l\u1ee5c n\u00e0y)<\/span><\/i><\/li>\n<\/ol>\n

    2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    2.1<\/strong> Tr\u00ean trang qu\u1ea3n l\u00fd, v\u00e0o <\/span>K\u00ea khai thu\u1ebf HKD <\/b>v\u00e0 ch\u1ecdn<\/span> L\u1eadp t\u1edd khai<\/b><\/p>\n

    \"\"<\/p>\n

    2.2<\/strong> Th\u00eam m\u1edbi t\u1edd khai<\/span><\/p>\n

    – <\/b>Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb giao di\u1ec7n ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, <\/span>ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3:<\/span><\/p>\n

    – Thay \u0111\u1ed5i k\u1ef3 k\u00ea khai<\/span> theo<\/b> Th\u00e1ng ho\u1eb7c theo Qu\u00fd<\/b><\/p>\n

    – T\u00edch ch\u1ecdn T\u1edd khai<\/span> L\u1ea7n \u0111\u1ea7u. <\/b>\u00a0N\u1ebfu ch\u1ecdn <\/span>B\u1ed5 sung<\/b>, c\u1ea7n nh\u1eadp th\u00eam th\u00f4ng tin B\u1ed5 sung l\u1ea7n th\u1ee9 \u2026<\/span><\/p>\n

    – Ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai\u00a0<\/span><\/p>\n

    Sau \u0111\u00f3, nh\u1ea5n <\/span>L\u1eadp t\u1edd khai<\/b><\/p>\n

    \"\"<\/p>\n

    2.3<\/b> Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb C\u00e1c b\u01b0\u1edbc l\u1eadp s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 ch\u1ecdn<\/strong><\/span><\/p>\n

    B\u01b0\u1edbc 1: Th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/p>\n

    – Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean c\u00e1c th\u00f4ng tin t\u1eeb thi\u1ebft l\u1eadp nh\u01b0<\/span> M\u00e3 s\u1ed1 thu\u1ebf, T\u00ean c\u1eeda h\u00e0ng\/Th\u01b0\u01a1ng hi\u1ec7u,…<\/b> Cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng tinh ch\u1ec9nh l\u1ea1i theo nhu c\u1ea7u<\/span><\/p>\n

    Sau \u0111\u00f3, nh\u1ea5n<\/span> Ti\u1ebfp t\u1ee5c<\/b><\/p>\n

    \"\"<\/p>\n

    L\u01b0u \u00fd:<\/i><\/b> C\u00e1c tr\u01b0\u1eddng th\u00f4ng tin \u0111\u00e1nh d\u1ea5u (*) l\u00e0 c\u00e1c tr\u01b0\u1eddng b\u1eaft bu\u1ed9c nh\u1eadp<\/i><\/b><\/span><\/p>\n

    B\u01b0\u1edbc 2: K\u00ea khai doanh thu ch\u1ecbu thu\u1ebf<\/strong><\/p>\n

    – Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p doanh thu ch\u1ecbu thu\u1ebf l\u00e0 doanh thu tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00e3 ph\u00e1t h\u00e0nh ra v\u00e0 g\u1eedi CQT h\u1ee3p l\u1ec7 . D\u1ef1a tr\u00ean doanh thu ch\u1ecbu thu\u1ebf n\u00e0y ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n ra <\/span>thu\u1ebf GTGT, TNCN c\u1ea7n n\u1ed9p theo t\u1eebng nh\u00f3m ng\u00e0nh ngh\u1ec1 (\u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c nh\u00e0 h\u00e0ng ph\u1ea3i thi\u1ebft l\u1eadp nh\u00f3m ng\u00e0nh ngh\u1ec1 cho m\u00f3n \u0103n<\/a>)<\/span><\/p>\n

    – Ng\u01b0\u1eddi d\u00f9ng ki\u1ec3m tra c\u00e1c th\u00f4ng tin v\u1ec1 doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i \u0111\u00f3ng theo c\u00e1c nh\u00f3m ng\u00e0nh ngh\u1ec1<\/span><\/p>\n

    Sau \u0111\u00f3, nh\u1ea5n<\/span> Ti\u1ebfp t\u1ee5c\u00a0<\/b><\/p>\n

    \"\"<\/p>\n

    L\u01b0u \u00fd:<\/i><\/b> S\u1ed1 li\u1ec7u doanh thu \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i ph\u1ea7n m\u1ec1m CukCuk, do \u0111\u00f3 HKD c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m kh\u00e1c \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, vui l\u00f2ng t\u1ed5ng h\u1ee3p l\u1ea1i s\u1ed1 li\u1ec7u b\u00ean ngo\u00e0i v\u00e0 nh\u1eadp doanh thu, thu\u1ebf v\u00e0o t\u1edd khai<\/span><\/i><\/span><\/p>\n

    B\u01b0\u1edbc 3: Khai b\u00e1o t\u1ed3n kho, h\u00e0ng h\u00f3a<\/strong><\/p>\n

    L\u01b0u \u00fd: B\u01b0\u1edbc n\u00e0y ch\u1ec9 hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn v\u00e0o l\u1eadp Ph\u1ee5 l\u1ee5c 01-2\/BK-H\u0110KD<\/span><\/i><\/span><\/p>\n

    – Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 v\u00e0 c\u00e1c phi\u1ebfu nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n kho c\u1ee7a c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n trong k\u1ef3 k\u00ea khai<\/span><\/p>\n

    \"\"<\/p>\n

    – Ph\u1ea7n m\u1ec1m cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i chi ti\u1ebft nh\u1eadp – xu\u1ea5t – t\u1ed3n h\u00e0ng h\u00f3a cho \u0111\u00fang th\u1ef1c t\u1ebf<\/span><\/p>\n

    Sau khi \u0111\u00e3 x\u1eed l\u00fd xong, nh\u1ea5n<\/span> Ti\u1ebfp t\u1ee5c<\/b><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 4: K\u00ea khai chi ph\u00ed qu\u1ea3n l\u00fd<\/strong><\/p>\n

    L\u01b0u \u00fd: B\u01b0\u1edbc n\u00e0y ch\u1ec9 hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn v\u00e0o l\u1eadp Ph\u1ee5 l\u1ee5c 01-2\/BK-H\u0110KD<\/span><\/i><\/span><\/p>\n

    – Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi theo t\u1eebng m\u1ee5c, d\u1ef1a tr\u00ean c\u00e1c phi\u1ebfu chi ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ph\u00e1t sinh trong k\u1ef3<\/span><\/p>\n

    – Ph\u1ea7n m\u1ec1m cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng <\/span>s\u1eeda l\u1ea1i <\/b>\u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf <\/span>(N\u1ebfu c\u1ea7n)<\/span><\/i><\/p>\n

    Ngo\u00e0i ra, c\u00f3 th\u1ec3 nh\u1ea5n <\/span>Xem t\u1ed5ng h\u1ee3p phi\u1ebfu chi<\/b> \u0111\u1ec3 ki\u1ec3m tra chi ti\u1ebft.<\/span><\/p>\n

    Sau \u0111\u00f3 nh\u1ea5n <\/span>Ti\u1ebfp t\u1ee5c<\/b>\u00a0<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 5:\u00a0 K\u00ea khai h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m gi\u1ea3m thu\u1ebf GTGT<\/strong><\/p>\n

    L\u01b0u \u00fd: B\u01b0\u1edbc n\u00e0y ch\u1ec9 hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn v\u00e0o l\u1eadp Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT<\/span><\/i><\/span><\/p>\n

    – Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT t\u1eeb c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh trong k\u1ef3 k\u00ea khai<\/span><\/p>\n

    – Ph\u1ea7n m\u1ec1m cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u (N\u1ebfu c\u1ea7n)<\/span><\/p>\n

    – C\u00f3 th\u1ec3 nh\u1ea5n <\/span>Xem t\u1edd khai<\/b> \u0111\u1ec3 ki\u1ec3m tra th\u00f4ng tin tr\u01b0\u1edbc khi n\u1ed9p<\/span><\/p>\n

    \"\"<\/p>\n

    Sau \u0111\u00f3, nh\u1ea5n<\/span> L\u1eadp t\u1edd khai<\/b><\/p>\n

    \"\"<\/p>\n

    2.4<\/strong> Khai b\u00e1o c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/p>\n

    – Ch\u1ecdn<\/span> C\u01a1 quan thu\u1ebf c\u1ea5p c\u1ee5c <\/b>v\u00e0<\/span> C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd <\/b>ph\u00f9 h\u1ee3p, sau \u0111\u00f3 nh\u1ea5n<\/span> T\u1ea1o t\u1edd khai<\/b><\/p>\n

    \"\"<\/p>\n

    2.5<\/b> Sau khi t\u1ea1o t\u1edd khai th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3:<\/span><\/p>\n

    – <\/b>Nh\u1ea5n <\/span>T\u1ea3i file XML<\/b> \u0111\u1ec3 l\u01b0u v\u00e0 n\u1ed9p t\u1edd khai cho C\u01a1 quan Thu\u1ebf<\/span><\/p>\n

    \"\"<\/p>\n

    – N\u1ebfu anh\/ch\u1ecb c\u00f3 s\u1eed d\u1ee5ng mTax c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m CukCuk. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n

    Ch\u00fac Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng!<\/i><\/b><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap Anh\/ch\u1ecb h\u1ed9\/c\u00e1 nh\u00e2n kinh doanh \u2013 n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd t\u1edd khai thu\u1ebf tr\u00ean Trang qu\u1ea3n l\u00fd (Website qu\u1ea3n l\u00fd) theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh. Bi\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n t\u1eebng b\u01b0\u1edbc l\u1eadp t\u1edd khai, khai…<\/p>\n","protected":false},"author":101,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[1389],"ht-kb-tag":[],"class_list":["post-27431","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quan-ly-thue"],"yoast_head":"\nL\u1eadp t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh 01\/CNKD TT 40\/2021 tr\u00ean Trang qu\u1ea3n l\u00fd - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/huong-dan-ke-khai-thue-tren-web\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u1eadp t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh 01\/CNKD TT 40\/2021 tr\u00ean Trang qu\u1ea3n l\u00fd - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"1. 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