{"id":46733,"date":"2026-02-05T15:16:53","date_gmt":"2026-02-05T08:16:53","guid":{"rendered":"\/vi\/?post_type=ht_kb&p=46733"},"modified":"2026-05-13T10:18:45","modified_gmt":"2026-05-13T03:18:45","slug":"thiet-lap-cach-tinh-thue-tncn-theo-thong-tu-109-2025-qh15-tai-ung-dung-misa-cukcuk-tren-dien-thoai","status":"publish","type":"ht_kb","link":"\/vi\/kb\/thiet-lap-cach-tinh-thue-tncn-theo-thong-tu-109-2025-qh15-tai-ung-dung-misa-cukcuk-tren-dien-thoai","title":{"rendered":"Thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 109\/2025\/QH15 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/strong><\/h3>\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 109\/2025\/QH15 \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i.<\/span><\/p>\n

Ch\u1ee9c n\u0103ng n\u00e0y cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN v\u00e0 k\u00ea khai doanh thu ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 kinh doanh c\u1ee7a m\u00ecnh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi.<\/span><\/p>\n

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

B\u01b0\u1edbc 1: Khai b\u00e1o nh\u00f3m doanh thu\u00a0<\/b><\/p>\n

Khi \u0111\u0103ng nh\u1eadp v\u00e0o \u1ee9ng d\u1ee5ng tr\u00ean \u0111i\u1ec7n tho\u1ea1i, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec7n th\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp theo nh\u00f3m doanh thu t\u01b0\u01a1ng \u1ee9ng c\u1ee7a h\u1ed9 kinh doanh, c\u1ee5 th\u1ec3 c\u00f3 4 nh\u00f3m doanh thu:<\/span><\/p>\n

    \n
  • Nh\u00f3m 1: Doanh thu \u2264 500 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n
  • Nh\u00f3m 2: 500 tri\u1ec7u < Doanh thu \u2264 3 t\u1ef7<\/span><\/li>\n
  • Nh\u00f3m 3: 3 t\u1ef7 < Doanh thu \u2264 50 t\u1ef7<\/span><\/li>\n
  • Nh\u00f3m 4: Doanh thu > 50 t\u1ef7<\/span><\/li>\n<\/ul>\n

    Anh\/ch\u1ecb c\u0103n c\u1ee9 v\u00e0o doanh thu n\u0103m \u0111\u1ec3 t\u00edch ch\u1ecdn v\u00e0o nh\u00f3m t\u01b0\u01a1ng \u1ee9ng sau \u0111\u00f3 nh\u1ea5n <\/span>Ti\u1ebfp t\u1ee5c<\/b>. D\u1ef1a tr\u00ean nh\u00f3m doanh thu \u0111\u00e3 ch\u1ecdn, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u1ec1 xu\u1ea5t c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 h\u00ecnh th\u1ee9c k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 2:\u00a0 Thi\u1ebft l\u1eadp c\u00e1c th\u00f4ng tin theo nh\u00f3m doanh thu \u0111\u00e3 ch\u1ecdn<\/strong><\/p>\n

    Nh\u00f3m 1: Doanh thu \u2264 500 tri\u1ec7u \u0111\u1ed3ng<\/b><\/p>\n

    Quy \u0111\u1ecbnh cho h\u1ed9 kinh doanh c\u00f3 doanh thu \u2264 500 tri\u1ec7u \u0111\u1ed3ng:<\/span><\/p>\n

      \n
    • Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/span><\/li>\n
    • K\u00ea khai doanh thu 1 l\u1ea7n\/n\u0103m.<\/span><\/li>\n
    • B\u1eaft bu\u1ed9c<\/b> m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang<\/span><\/li>\n
    • Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd <\/b>\u0111\u1ec3 l\u01b0u thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

      Nh\u00f3m 2: 500 tri\u1ec7u < Doanh thu \u2264 3 t\u1ef7<\/b><\/p>\n

      Quy \u0111\u1ecbnh cho h\u1ed9 kinh doanh c\u00f3 500 tri\u1ec7u < doanh thu \u2264 3 t\u1ef7:<\/span><\/p>\n

        \n
      • Ph\u1ea3i n\u1ed9p thu\u1ebf <\/span>GTGT<\/b>: T\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/li>\n
      • Ph\u1ea3i n\u1ed9p thu\u1ebf <\/span>TNCN<\/b>: T\u00ednh thu\u1ebf theo 1 trong 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/li>\n<\/ul>\n
          \n
        • \n
            \n
          • Ph\u01b0\u01a1ng ph\u00e1p 1: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (<\/span>\u00c1p d\u1ee5ng khi h\u1ed9 kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (nh\u01b0 chi ph\u00ed gi\u00e1 v\u1ed1n, nh\u00e2n c\u00f4ng\u2026, kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o)).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • \n
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              • Ph\u01b0\u01a1ng ph\u00e1p 2: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf = (Doanh thu \u2013 chi ph\u00ed) x thu\u1ebf su\u1ea5t <\/span>15% <\/b>(\u00c1p d\u1ee5ng khi HKD x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (c\u00f3 h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7)).<\/li>\n<\/ul>\n<\/li>\n
              • B\u1eaft bu\u1ed9c <\/b>m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang<\/span><\/li>\n
              • Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd <\/b>\u0111\u1ec3 l\u01b0u thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n

                \"\"<\/p>\n

                Nh\u00f3m 3: 3 t\u1ef7 < Doanh thu \u2264 50 t\u1ef7<\/b><\/p>\n

                Quy \u0111\u1ecbnh cho h\u1ed9 kinh doanh c\u00f3 3 t\u1ef7 < Doanh thu \u2264 50 t\u1ef7:<\/span><\/p>\n

                  \n
                • Ph\u1ea3i n\u1ed9p thu\u1ebf GTGT: T\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/li>\n
                • Ph\u1ea3i n\u1ed9p thu\u1ebf TNCN: T\u00ednh thu\u1ebf theo 1 trong 2 ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/li>\n<\/ul>\n
                    \n
                  • Ph\u01b0\u01a1ng ph\u00e1p 1: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (<\/span>\u00c1p d\u1ee5ng khi h\u1ed9 kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (nh\u01b0 chi ph\u00ed gi\u00e1 v\u1ed1n, nh\u00e2n c\u00f4ng\u2026, kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o)).<\/li>\n<\/ul>\n

                    \"\"<\/p>\n

                      \n
                    • Ph\u01b0\u01a1ng ph\u00e1p 2: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf = (Doanh thu \u2013 chi ph\u00ed) x thu\u1ebf su\u1ea5t 17%. (<\/span>\u00c1p d\u1ee5ng khi HKD x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (c\u00f3 h\u1ed3 s\u01a1, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7)).<\/li>\n
                    • B\u1eaft bu\u1ed9c<\/b> m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang: Anh\/ch\u1ecb nh\u1ea5n <\/span>Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng <\/b>v\u00e0 \u0111i\u1ec1n th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n
                    • Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd <\/b>\u0111\u1ec3 l\u01b0u thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n

                      \"\"<\/p>\n

                      Nh\u00f3m 4: Doanh thu > 50 t\u1ef7<\/b><\/p>\n

                      Quy \u0111\u1ecbnh cho h\u1ed9 kinh doanh c\u00f3 Doanh thu > 50 t\u1ef7:<\/span><\/p>\n

                        \n
                      • Ph\u1ea3i n\u1ed9p thu\u1ebf <\/span>GTGT<\/b>: T\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu.<\/span><\/li>\n
                      • Ph\u1ea3i n\u1ed9p thu\u1ebf<\/span> TNCN<\/b>: T\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf = (Doanh thu \u2013 chi ph\u00ed) x thu\u1ebf su\u1ea5t <\/span>20%<\/b>.<\/span><\/li>\n
                      • B\u1eaft bu\u1ed9c<\/b> m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ri\u00eang<\/span><\/li>\n<\/ul>\n

                        Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd <\/b>\u0111\u1ec3 l\u01b0u thi\u1ebft l\u1eadp.<\/span><\/p>\n

                        \"\"<\/p>\n

                        B\u01b0\u1edbc 3: Qu\u1ea3n l\u00fd thi\u1ebft l\u1eadp<\/b><\/p>\n

                          \n
                        • Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng:<\/b><\/li>\n<\/ul>\n
                            \n
                          • \n
                              \n
                            • \u0110\u1ed1i v\u1edbi HKD ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong>: Nh\u1ea5n <\/span>Thi\u1ebft l\u1eadp t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/b> \u0111\u1ec3 thi\u1ebft l\u1eadp nhanh.<\/span>\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                              \"\"<\/p>\n

                                \n
                              • \n
                                  \n
                                • \u0110\u1ed1i v\u1edbi HKD \u0111\u00e3 c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong>: Anh\/ch\u1ecb c\u00f3 th\u1ec3<\/span> ch\u1ecdn t\u00e0i kho\u1ea3n t\u1eeb danh s\u00e1ch t\u00e0i kho\u1ea3n \u0111\u00e3 c\u00f3<\/b> ho\u1eb7c <\/span>Th\u00eam TK ng\u00e2n h\u00e0ng<\/b> kh\u00e1c.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                  \"\"<\/p>\n

                                    \n
                                  • L\u01b0u\u00a0 v\u00e0 ch\u1ec9nh s\u1eeda thi\u1ebft l\u1eadp chung:<\/b>\u00a0<\/span>\n
                                      \n
                                    • Sau khi nh\u1ea5n \u0110\u1ed3ng \u00fd, h\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn c\u00e1c thi\u1ebft l\u1eadp v\u1eeba ch\u1ecdn s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 cho to\u00e0n b\u1ed9 b\u00e1o c\u00e1o, s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai thu\u1ebf li\u00ean quan.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                      \"\"<\/p>\n

                                        \n
                                      • \n
                                          \n
                                        • Nh\u1ea5n<\/span> Xem l\u1ea1i thi\u1ebfp l\u1eadp<\/b>\u00a0<\/b>\u0111\u1ec3 r\u00e0 so\u00e1t th\u00f4ng tin v\u00e0 thay \u0111\u1ed5i thi\u1ebft l\u1eadp.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                          \"\"<\/p>\n

                                          Ch\u00fac anh\/ch\u1ecb thao t\u00e1c th\u00e0nh c\u00f4ng!<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

                                          1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 109\/2025\/QH15 \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i. Ch\u1ee9c n\u0103ng n\u00e0y cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng…<\/p>\n","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-46733","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"yoast_head":"\nThi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 109\/2025\/QH15 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i - 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\/thiet-lap-cach-tinh-thue-tncn-theo-thong-tu-109-2025-qh15-tai-ung-dung-misa-cukcuk-tren-dien-thoai\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 109\/2025\/QH15 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 109\/2025\/QH15 \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i. 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T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi d\u00f9ng thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh thu\u1ebf TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 109\/2025\/QH15 \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1eeb ng\u00e0y 01\/01\/2026 t\u1ea1i \u1ee9ng d\u1ee5ng MISA CukCuk tr\u00ean \u0111i\u1ec7n tho\u1ea1i. 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