{"id":52279,"date":"2026-07-06T16:41:37","date_gmt":"2026-07-06T09:41:37","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=52279"},"modified":"2026-07-10T11:31:54","modified_gmt":"2026-07-10T04:31:54","slug":"huong-dan-lap-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc-danh-cho-ca-nhan-ho-kinh-doanh-2026-tren-web-quan-ly","status":"publish","type":"ht_kb","link":"\/vi\/kb\/huong-dan-lap-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc-danh-cho-ca-nhan-ho-kinh-doanh-2026-tren-web-quan-ly","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 01\/CNKD theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC d\u00e0nh cho C\u00e1 nh\u00e2n, H\u1ed9 kinh doanh 2026 tr\u00ean Web qu\u1ea3n l\u00fd"},"content":{"rendered":"<h3 style=\"text-align: justify;\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf 01\/CNKD n\u0103m\u00a0<b>2026<\/b>\u00a0\u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1 nh\u00e2n kinh doanh theo\u00a0<b>Th\u00f4ng t\u01b0 50\/2026\/TT-BTC<\/b> tr\u00ean Web qu\u1ea3n l\u00fd<\/p>\n<p style=\"text-align: justify;\">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 Th\u00f4ng t\u01b0 50\/2026\/TT-BTC, bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li data-section-id=\"s2ogu1\" data-start=\"183\" data-end=\"262\"><strong data-start=\"186\" data-end=\"217\">T\u1edd khai thu\u1ebf M\u1eabu s\u1ed1 01\/CNKD<\/strong> (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC).<\/li>\n<li data-section-id=\"1lfyl1s\" data-start=\"263\" data-end=\"420\"><strong data-start=\"266\" data-end=\"308\">C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo t\u1edd khai (n\u1ebfu c\u00f3)<\/strong> theo y\u00eau c\u1ea7u c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh \u0111\u1ec3 ch\u1ee9ng minh s\u1ed1 li\u1ec7u k\u00ea khai.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p style=\"text-align: justify;\">T\u00f9y theo m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng m\u00e0 h\u1ed9 kinh doanh (HKD), c\u00e1 nh\u00e2n kinh doanh (CNKD) \u0111ang \u00e1p d\u1ee5ng, c\u00e1ch l\u1eadp v\u00e0 l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai 01\/CNKD s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c nhau.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi HKD, CNKD \u00e1p d\u1ee5ng k\u00ea khai theo chu\u1ed7i nh\u00e0 h\u00e0ng. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/lap-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc-danh-cho-ca-nhan-ho-kinh-doanh-theo-chuoi-nha-hang\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi HKD, CNKD \u00e1p d\u1ee5ng k\u00ea khai theo t\u1eebng chi nh\u00e1nh. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/lap-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc-danh-cho-ca-nhan-ho-kinh-doanh-theo-tung-chi-nhanh\"> t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf 01\/CNKD n\u0103m\u00a02026\u00a0\u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh (HKD) v\u00e0 c\u00e1 nh\u00e2n kinh doanh theo\u00a0Th\u00f4ng t\u01b0 50\/2026\/TT-BTC tr\u00ean Web qu\u1ea3n l\u00fd 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&#8230;<\/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-52279","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quan-ly-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 01\/CNKD theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC d\u00e0nh cho C\u00e1 nh\u00e2n, H\u1ed9 kinh doanh 2026 tr\u00ean Web 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-lap-to-khai-01-cnkd-theo-thong-tu-50-2026-tt-btc-danh-cho-ca-nhan-ho-kinh-doanh-2026-tren-web-quan-ly\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai 01\/CNKD theo Th\u00f4ng t\u01b0 50\/2026\/TT-BTC d\u00e0nh cho C\u00e1 nh\u00e2n, H\u1ed9 kinh doanh 2026 tr\u00ean Web 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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