{"id":285965,"date":"2025-12-01T16:17:18","date_gmt":"2025-12-01T09:17:18","guid":{"rendered":"https:\/\/mtbtr.com\/news\/?p=285965"},"modified":"2026-04-16T16:04:56","modified_gmt":"2026-04-16T09:04:56","slug":"thue-cho-thue-nha-2026","status":"publish","type":"post","link":"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/","title":{"rendered":"Thu\u1ebf cho thu\u00ea nh\u00e0 2026: Quy \u0111\u1ecbnh m\u1edbi, c\u00e1ch t\u00ednh &amp; h\u01b0\u1edbng d\u1eabn k\u00ea khai"},"content":{"rendered":"\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"0\" data-line=\"true\"><strong>Thu\u1ebf cho thu\u00ea nh\u00e0 2026<\/strong> c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 th\u1ee7 t\u1ee5c k\u00ea khai. Nh\u1eefng c\u1eadp nh\u1eadt n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, cho thu\u00ea ph\u00f2ng v\u00e0 cho thu\u00ea c\u0103n h\u1ed9. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <strong><a href=\"https:\/\/mtbtr.com\/\" target=\"_blank\" rel=\"noopener\">Mogi<\/a><\/strong> s\u1ebd t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh m\u1edbi, h\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf v\u00e0 c\u00e1ch k\u00ea khai theo chu\u1ea9n hi\u1ec7n h\u00e0nh \u0111\u1ec3 b\u1ea1n d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng v\u00e0 tr\u00e1nh nh\u1eefng sai s\u00f3t.<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 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 \" >N\u1ed9i dung b&agrave;i vi\u1ebft<\/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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Tong_quan_quy_dinh_moi_ve_thue_cho_thue_nha_nam_2026\" title=\"T\u1ed5ng quan quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026\">T\u1ed5ng quan quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Nhung_thay_doi_noi_bat_ve_thue_cho_thue_nha_nam_2026\" title=\"Nh\u1eefng thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026\">Nh\u1eefng thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Cac_loai_thue_le_phi_phai_nop_khi_cho_thue_nha_2026\" title=\"C\u00e1c lo\u1ea1i thu\u1ebf, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi cho thu\u00ea nh\u00e0 2026\">C\u00e1c lo\u1ea1i thu\u1ebf, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi cho thu\u00ea nh\u00e0 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Thue_GTGT_5\" title=\"Thu\u1ebf GTGT 5%\">Thu\u1ebf GTGT 5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Thue_TNCN_5\" title=\"Thu\u1ebf TNCN 5%\">Thu\u1ebf TNCN 5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Le_phi_mon_bai\" title=\"L\u1ec7 ph\u00ed m\u00f4n b\u00e0i\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Cach_tinh_tong_thue_phai_nop\" title=\"C\u00e1ch t\u00ednh t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p\">C\u00e1ch t\u00ednh t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Quy_trinh_ke_khai_thue_cho_thue_nha_2026\" title=\"Quy tr\u00ecnh k\u00ea khai thu\u1ebf cho thu\u00ea nh\u00e0 2026\">Quy tr\u00ecnh k\u00ea khai thu\u1ebf cho thu\u00ea nh\u00e0 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Dang_ky_ma_so_thue_khi_bat_dau_cho_thue\" title=\"\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf khi b\u1eaft \u0111\u1ea7u cho thu\u00ea\">\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf khi b\u1eaft \u0111\u1ea7u cho thu\u00ea<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Ho_so_ke_khai_thue\" title=\"H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf\">H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Thoi_han_ke_khai_thue\" title=\"Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf\">Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Phuong_thuc_nop_ho_so\" title=\"Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1\">Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Cac_cau_hoi_thuong_gap_ve_thue_cho_thue_nha_2026\" title=\"C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 2026\">C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Doanh_thu_tinh_theo_hop_dong_hay_tien_thuc_nhan\" title=\"Doanh thu t\u00ednh theo h\u1ee3p \u0111\u1ed3ng hay ti\u1ec1n th\u1ef1c nh\u1eadn?\">Doanh thu t\u00ednh theo h\u1ee3p \u0111\u1ed3ng hay ti\u1ec1n th\u1ef1c nh\u1eadn?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Hop_dong_dat_coc_co_tinh_doanh_thu_khong\" title=\"H\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t c\u1ecdc c\u00f3 t\u00ednh doanh thu kh\u00f4ng?\">H\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t c\u1ecdc c\u00f3 t\u00ednh doanh thu 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:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Cho_thue_theo_thang_co_can_ke_khai_tung_thang\" title=\"Cho thu\u00ea theo th\u00e1ng: c\u00f3 c\u1ea7n k\u00ea khai t\u1eebng th\u00e1ng?\">Cho thu\u00ea theo th\u00e1ng: c\u00f3 c\u1ea7n k\u00ea khai t\u1eebng th\u00e1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Cho_thue_qua_Airbnb_Booking_co_bi_tinh_thue\" title=\"Cho thu\u00ea qua Airbnb, Booking c\u00f3 b\u1ecb t\u00ednh thu\u1ebf?\">Cho thu\u00ea qua Airbnb, Booking c\u00f3 b\u1ecb t\u00ednh 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:\/\/mtbtr.com\/news\/thue-cho-thue-nha-2026-285965\/#Truong_hop_mien_%E2%80%93_giam_%E2%80%93_cham_nop_co_duoc_ho_tro_khong\" title=\"Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n \u2013 gi\u1ea3m \u2013 ch\u1eadm n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 kh\u00f4ng?\">Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n \u2013 gi\u1ea3m \u2013 ch\u1eadm n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"4\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Tong_quan_quy_dinh_moi_ve_thue_cho_thue_nha_nam_2026\"><\/span><strong>T\u1ed5ng quan quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"5\" data-line=\"true\">\n<p data-start=\"344\" data-end=\"670\">T\u1eeb n\u0103m 2026, ch\u00ednh s\u00e1ch thu\u1ebf cho <strong><a href=\"https:\/\/mtbtr.com\/thue-nha\" target=\"_blank\" rel=\"noopener\">thu\u00ea nh\u00e0<\/a><\/strong> b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n \u0111i\u1ec1u ch\u1ec9nh l\u1edbn d\u01b0\u1edbi s\u1ef1 chi ph\u1ed1i c\u1ee7a <strong>Lu\u1eadt Thu\u1ebf GTGT 2024<\/strong>, <strong>Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong> v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung nh\u01b0 C\u00f4ng v\u0103n 4613\/CT-CS n\u0103m 2025. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf chuy\u1ec3n ho\u00e0n to\u00e0n sang <strong data-start=\"605\" data-end=\"625\">t\u1ef1 khai t\u1ef1 n\u1ed9p<\/strong>, thay cho ph\u01b0\u01a1ng th\u1ee9c kho\u00e1n nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p data-start=\"672\" data-end=\"952\">Quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, <strong><a href=\"https:\/\/mtbtr.com\/thue-mat-bang-cua-hang-shop\" target=\"_blank\" rel=\"noopener\">m\u1eb7t b\u1eb1ng<\/a><\/strong>, c\u1eeda h\u00e0ng v\u00e0<strong> <a href=\"https:\/\/mtbtr.com\/thue-nha-xuong-kho-bai-dat\" target=\"_blank\" rel=\"noopener\">kho x\u01b0\u1edfng<\/a><\/strong>. C\u00e1c ho\u1ea1t \u0111\u1ed9ng l\u01b0u tr\u00fa ng\u1eafn h\u1ea1n nh\u01b0 homestay v\u00e0 nh\u00e0 ngh\u1ec9 kh\u00f4ng thu\u1ed9c trong ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh n\u00e0y. Nh\u1eefng thay \u0111\u1ed5i trong n\u0103m 2026 t\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd th\u1ed1ng nh\u1ea5t, minh b\u1ea1ch h\u01a1n cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/p>\n<\/div>\n<h2 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"9\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_noi_bat_ve_thue_cho_thue_nha_nam_2026\"><\/span><strong>Nh\u1eefng thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/01\/2026, ng\u01b0\u1ee1ng doanh thu mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 100 tri\u1ec7u l\u00ean <strong data-start=\"1094\" data-end=\"1116\">200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>, gi\u00fap nhi\u1ec1u ch\u1ee7 nh\u00e0 nh\u1ecf l\u1ebb kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. So v\u1edbi n\u0103m 2025, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t c\u00f3 l\u1ee3i cho c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea gi\u00e1 th\u1ea5p, <strong><a href=\"https:\/\/mtbtr.com\/thue-phong-tro-nha-tro\" target=\"_blank\" rel=\"noopener\">cho thu\u00ea ph\u00f2ng tr\u1ecd<\/a><\/strong> ho\u1eb7c nh\u00e0 nguy\u00ean c\u0103n quy m\u00f4 nh\u1ecf.<\/p>\n<figure id=\"attachment_286010\" aria-describedby=\"caption-attachment-286010\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-286010\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090241\/thue-cho-thue-nha-2026-2.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090241\/thue-cho-thue-nha-2026-2.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090241\/thue-cho-thue-nha-2026-2-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090241\/thue-cho-thue-nha-2026-2-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090241\/thue-cho-thue-nha-2026-2-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-286010\" class=\"wp-caption-text\">Nh\u1eefng thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 n\u0103m 2026<\/figcaption><\/figure>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"10\" data-line=\"true\">\n<p data-start=\"1341\" data-end=\"1610\">Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf d\u1ef1 ki\u1ebfn gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh, khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi cho thu\u00ea k\u00ea khai minh b\u1ea1ch v\u00e0 t\u0103ng ngu\u1ed3n cung nh\u00e0 cho thu\u00ea. \u0110i\u1ec1u n\u00e0y c\u0169ng c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn m\u1eb7t b\u1eb1ng gi\u00e1 thu\u00ea t\u1ea1i c\u00e1c \u0111\u00f4 th\u1ecb, g\u00f3p ph\u1ea7n l\u00e0m th\u1ecb tr\u01b0\u1eddng \u1ed5n \u0111\u1ecbnh h\u01a1n trong giai \u0111o\u1ea1n s\u1eafp t\u1edbi.<\/p>\n<p data-start=\"1341\" data-end=\"1610\"><strong>Xem th\u00eam: <a href=\"https:\/\/mtbtr.com\/news\/thue-nha-dat-2-230138\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf Nh\u00e0 \u0110\u1ea5t L\u00e0 G\u00ec? C\u00e1ch T\u00ednh Thu\u1ebf \u0110\u1ea5t V\u00e0 Th\u1eddi Gian N\u1ed9p Thu\u1ebf H\u00e0ng N\u0103m<\/a><\/strong><\/p>\n<\/div>\n<h2 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"20\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Cac_loai_thue_le_phi_phai_nop_khi_cho_thue_nha_2026\"><\/span><strong>C\u00e1c lo\u1ea1i thu\u1ebf, l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi cho thu\u00ea nh\u00e0 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"293\" data-end=\"530\">T\u1eeb ng\u00e0y 1\/1\/2026, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf khi <strong data-start=\"354\" data-end=\"391\">doanh thu v\u01b0\u1ee3t 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>. Khi v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00e0y, ch\u1ee7 nh\u00e0 s\u1ebd th\u1ef1c hi\u1ec7n khai thu\u1ebf cho ba kho\u1ea3n ch\u00ednh: thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"21\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_5\"><\/span><strong>Thu\u1ebf GTGT 5%<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"22\" data-line=\"true\">\n<p><strong data-start=\"575\" data-end=\"589\">C\u00e1ch t\u00ednh \u00e1p d\u1ee5ng khi doanh thu v\u01b0\u1ee3t 200 tri\u1ec7u \u0111\u1ed3ng:<\/strong><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #b5e8de; height: 26px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"width: 100%; text-align: center; height: 26px;\">Thu\u1ebf GTGT = Doanh thu cho thu\u00ea x 5%.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>*Thu\u1ebf t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1ed5ng doanh thu, kh\u00f4ng tr\u1eeb chi ph\u00ed s\u1eeda ch\u1eefa hay b\u1ea3o tr\u00ec.<\/em><\/p>\n<p><strong data-start=\"782\" data-end=\"801\">V\u00ed d\u1ee5 minh h\u1ecda:<\/strong><\/p>\n<p>Doanh thu 250 tri\u1ec7u \u0111\u1ed3ng, chi phi s\u1eefa ch\u1eefa v\u00e0 b\u00e0o tr\u00ec 50 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>Thu\u1ebf GTGT = 250.000.000 x 5%= 12.500.000 \u0111\u1ed3ng.<\/p>\n<\/div>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"26\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Thue_TNCN_5\"><\/span><strong>Thu\u1ebf TNCN 5%<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_286014\" aria-describedby=\"caption-attachment-286014\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-286014\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090301\/thue-tncn.jpg\" alt=\"Thu\u1ebf TNCN 5%\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090301\/thue-tncn.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090301\/thue-tncn-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090301\/thue-tncn-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090301\/thue-tncn-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-286014\" class=\"wp-caption-text\">Thu\u1ebf TNCN 5%<\/figcaption><\/figure>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"27\" data-line=\"true\">\n<p data-start=\"907\" data-end=\"951\"><strong data-start=\"907\" data-end=\"921\">C\u00e1ch t\u00ednh \u00e1p d\u1ee5ng c\u00f9ng k\u1ef3 v\u00e0 c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p v\u1edbi thu\u1ebf GTGT:<\/strong>\u00a0<\/p>\n<table style=\"height: 26px; width: 100%; border-collapse: collapse; background-color: #b5e8de;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"width: 100%; text-align: center; height: 26px;\">Thu\u1ebf TNCN = Doanh thu x 5%.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-start=\"196\" data-end=\"321\"><em data-start=\"196\" data-end=\"321\">*Thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu g\u1ed9p, kh\u00f4ng tr\u1eeb c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec hay b\u1ea5t k\u1ef3 chi ph\u00ed ph\u00e1t sinh n\u00e0o.<\/em><\/p>\n<p data-start=\"1045\" data-end=\"1158\"><strong data-start=\"1045\" data-end=\"1064\">V\u00ed d\u1ee5 minh h\u1ecda:<\/strong><\/p>\n<p data-start=\"1045\" data-end=\"1158\">Doanh thu 250 tri\u1ec7u. Thu\u1ebf TNCN = 250.000.000 x 5% = 12.500.000 \u0111\u1ed3ng.<\/p>\n<p data-start=\"1045\" data-end=\"1158\">T\u1ed5ng thu\u1ebf GTGT + TNCN = 25.000.000 \u0111\u1ed3ng.<\/p>\n<\/div>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"30\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Le_phi_mon_bai\"><\/span><strong>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"31\" data-line=\"true\">\n<p data-start=\"1189\" data-end=\"1242\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo b\u1eadc doanh thu n\u0103m:<\/p>\n<ul>\n<li data-start=\"1245\" data-end=\"1300\">Doanh thu <strong data-start=\"1255\" data-end=\"1284\">&gt;100 \u2013 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>: 300.000 \u0111\u1ed3ng<\/li>\n<li data-start=\"1303\" data-end=\"1358\">Doanh thu <strong data-start=\"1313\" data-end=\"1342\">&gt;300 \u2013 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>: 500.000 \u0111\u1ed3ng<\/li>\n<li data-start=\"1361\" data-end=\"1412\">Doanh thu <strong data-start=\"1371\" data-end=\"1394\">&gt;500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>: 1.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><em><strong data-start=\"1414\" data-end=\"1424\">L\u01b0u \u00fd:<\/strong> Nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ec3 <strong>mi\u1ec5n<\/strong>\u00a0ph\u00ed m\u00f4n b\u00e0i <strong data-start=\"1469\" data-end=\"1485\">n\u0103m \u0111\u1ea7u ti\u00ean<\/strong> n\u1ebfu c\u00e1 nh\u00e2n m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/em><\/p>\n<\/div>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"37\" data-line=\"true\">\n<h3 data-start=\"1066\" data-end=\"1097\"><span class=\"ez-toc-section\" id=\"Cach_tinh_tong_thue_phai_nop\"><\/span><strong>C\u00e1ch t\u00ednh t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1099\" data-end=\"1202\"><strong data-start=\"1099\" data-end=\"1113\">C\u00f4ng th\u1ee9c:<\/strong><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #b5e8de;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\">T\u1ed5ng thu\u1ebf = Doanh thu x 10% + L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p data-start=\"1099\" data-end=\"1202\">Trong \u0111\u00f3: 10% = 5% GTGT + 5% TNCN<\/p>\n<p data-start=\"1224\" data-end=\"1267\"><strong data-start=\"1224\" data-end=\"1236\">V\u00ed d\u1ee5 1:<\/strong> Doanh thu 250 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/p>\n<ul data-start=\"1268\" data-end=\"1411\">\n<li data-start=\"1268\" data-end=\"1322\">\n<p data-start=\"1270\" data-end=\"1322\">Thu\u1ebf GTGT = 250.000.000 x 5% = <strong data-start=\"1301\" data-end=\"1320\">12.500.000 \u0111\u1ed3ng<\/strong><\/p>\n<\/li>\n<li data-start=\"1323\" data-end=\"1377\">\n<p data-start=\"1325\" data-end=\"1377\">Thu\u1ebf TNCN = 250.000.000 x 5% = <strong data-start=\"1356\" data-end=\"1375\">12.500.000 \u0111\u1ed3ng<\/strong><\/p>\n<\/li>\n<li data-start=\"1378\" data-end=\"1411\">\n<p data-start=\"1380\" data-end=\"1411\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i = 300.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1413\" data-end=\"1453\"><strong data-start=\"1413\" data-end=\"1453\">T\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p = 25.300.000 \u0111\u1ed3ng<\/strong><\/p>\n<p data-start=\"1455\" data-end=\"1498\"><strong data-start=\"1455\" data-end=\"1467\">V\u00ed d\u1ee5 2:<\/strong> Doanh thu 360 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/p>\n<ul data-start=\"1499\" data-end=\"1642\">\n<li data-start=\"1499\" data-end=\"1553\">\n<p data-start=\"1501\" data-end=\"1553\">Thu\u1ebf GTGT = 360.000.000 x 5% = <strong data-start=\"1532\" data-end=\"1551\">18.000.000 \u0111\u1ed3ng<\/strong><\/p>\n<\/li>\n<li data-start=\"1554\" data-end=\"1608\">\n<p data-start=\"1556\" data-end=\"1608\">Thu\u1ebf TNCN = 360.000.000 x 5% = <strong data-start=\"1587\" data-end=\"1606\">18.000.000 \u0111\u1ed3ng<\/strong><\/p>\n<\/li>\n<li data-start=\"1609\" data-end=\"1642\">\n<p data-start=\"1611\" data-end=\"1642\">L\u1ec7 ph\u00ed m\u00f4n b\u00e0i = 500.000 \u0111\u1ed3ng<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1644\" data-end=\"1684\"><strong data-start=\"1644\" data-end=\"1684\">T\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p = 36.500.000 \u0111\u1ed3ng<\/strong><\/p>\n<figure id=\"attachment_286012\" aria-describedby=\"caption-attachment-286012\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-286012\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090250\/thue-cho-thue-nha-phai-nop-2.jpg\" alt=\"C\u00e1ch t\u00ednh t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090250\/thue-cho-thue-nha-phai-nop-2.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090250\/thue-cho-thue-nha-phai-nop-2-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090250\/thue-cho-thue-nha-phai-nop-2-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090250\/thue-cho-thue-nha-phai-nop-2-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-286012\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p<\/figcaption><\/figure>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/mtbtr.com\/news\/thue-thu-nhap-ca-nhan-khi-ban-nha-99385\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 \u2013 C\u00e1ch t\u00ednh thu\u1ebf TNCN chi ti\u1ebft<\/a><\/strong><\/p>\n<p data-start=\"1691\" data-end=\"1722\"><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul>\n<li><em>Doanh thu ch\u1ecbu thu\u1ebf l\u00e0 t\u1ed5ng ti\u1ec1n thu\u00ea nh\u1eadn trong n\u0103m, kh\u00f4ng tr\u1eeb chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec hay qu\u1ea3n l\u00fd.<\/em><\/li>\n<li><em>N\u1ebfu b\u1ea1n cho thu\u00ea theo th\u00e1ng, qu\u00fd ho\u1eb7c theo t\u1eebng \u0111\u1ee3t, th\u00ec\u00a0c\u1ed9ng d\u1ed3n to\u00e0n b\u1ed9 doanh thu trong n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c.<\/em><\/li>\n<li data-start=\"468\" data-end=\"594\"><em>V\u1edbi h\u1ee3p \u0111\u1ed3ng nhi\u1ec1u n\u0103m nh\u01b0ng nh\u1eadn ti\u1ec1n m\u1ed9t l\u1ea7n, doanh thu c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1eebng n\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh<\/em><\/li>\n<\/ul>\n<\/div>\n<h2 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"39\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Quy_trinh_ke_khai_thue_cho_thue_nha_2026\"><\/span><strong>Quy tr\u00ecnh k\u00ea khai thu\u1ebf cho thu\u00ea nh\u00e0 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" data-start=\"53\" data-end=\"426\">T\u1eeb n\u0103m 2026, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4613\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, m\u1eb7t b\u1eb1ng, v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Tuy nhi\u00ean, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang h\u1ea1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh c\u1ee5 th\u1ec3:<\/p>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"40\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Dang_ky_ma_so_thue_khi_bat_dau_cho_thue\"><\/span><strong>\u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf khi b\u1eaft \u0111\u1ea7u cho thu\u00ea<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-start=\"204\" data-end=\"368\">Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n, c\u00e1 nh\u00e2n c\u1ea7n <strong data-start=\"259\" data-end=\"281\">\u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n, t\u1eeb \u0111\u00f3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<ul style=\"text-align: justify;\" data-start=\"370\" data-end=\"956\">\n<li data-start=\"370\" data-end=\"542\">\n<p data-start=\"372\" data-end=\"401\"><strong data-start=\"372\" data-end=\"400\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/strong>:<\/p>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li data-start=\"406\" data-end=\"447\"><strong data-start=\"406\" data-end=\"430\">T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf<\/strong> (M\u1eabu 03-\u0110K-TCT).<\/li>\n<li data-start=\"452\" data-end=\"495\"><strong data-start=\"452\" data-end=\"473\">B\u1ea3n sao CMND\/CCCD<\/strong> c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea.<\/li>\n<li data-start=\"500\" data-end=\"539\"><strong data-start=\"500\" data-end=\"529\">H\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n<\/strong> (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<ul data-start=\"370\" data-end=\"956\">\n<li data-start=\"543\" data-end=\"956\">\n<p style=\"text-align: justify;\" data-start=\"545\" data-end=\"672\"><strong data-start=\"545\" data-end=\"567\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1<\/strong>: \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\"> ng\u00e0y 01\/06\/2021 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. Theo \u0111\u00f3, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf trong v\u00f2ng <strong>10 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_thue\"><\/span><strong>H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_286009\" aria-describedby=\"caption-attachment-286009\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-286009\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090235\/ho-so-khai-thue.jpg\" alt=\"T\u1edd khai thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua m\u1eabu 01\/TTS v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo khi c\u00f3 y\u00eau c\u1ea7u\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090235\/ho-so-khai-thue.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090235\/ho-so-khai-thue-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090235\/ho-so-khai-thue-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090235\/ho-so-khai-thue-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-286009\" class=\"wp-caption-text\">T\u1edd khai thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua m\u1eabu 01\/TTS v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo khi c\u00f3 y\u00eau c\u1ea7u<\/figcaption><\/figure>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/mtbtr.com\/news\/thue-nha-dat-nguoi-cho-thue-nha-dat-co-phai-dong-51369\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf nh\u00e0 \u0111\u1ea5t: Ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 \u0111\u1ea5t c\u00f3 ph\u1ea3i \u0111\u00f3ng?<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\" data-start=\"994\" data-end=\"1109\">Khi \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ea7n k\u00ea khai thu\u1ebf theo c\u00e1c m\u1eabu t\u1edd khai thu\u1ebf do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh. <strong data-start=\"1996\" data-end=\"2031\">\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. T\u1edd khai thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua m\u1eabu 01\/TTS v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n<ul style=\"text-align: justify;\">\n<li data-start=\"1113\" data-end=\"1131\"><strong data-start=\"1113\" data-end=\"1129\">T\u1edd khai thu\u1ebf<\/strong>: <strong><a href=\"https:\/\/newlawfirm.com.vn\/upload\/filemanager\/files\/mau-to-khai-thue-cho-thue-tai-san_1804171712.docx\" target=\"_blank\" rel=\"nofollow noopener\" aria-label=\"C\u00d4NG TY LU\u1eacT  TNHH NEW &amp; NEW\">M\u1eabu s\u1ed1 01\/TTS t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a><\/strong><span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\">\u00a0(T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n) l\u00e0 t\u1edd khai ch\u00ednh th\u1ee9c d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n. M\u1eabu n\u00e0y quy \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c th\u00f4ng tin v\u1ec1 doanh thu, chi ph\u00ed, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea.<\/span><\/li>\n<li data-start=\"1394\" data-end=\"1414\"><strong data-start=\"1394\" data-end=\"1413\">Ph\u1ee5 l\u1ee5c t\u1edd khai<\/strong>:<strong style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\" data-start=\"1419\" data-end=\"1442\">Ph\u1ee5 l\u1ee5c 01-1\/BK-TTS<\/strong><span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\"> ho\u1eb7c <\/span><strong style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\" data-start=\"1448\" data-end=\"1471\">Ph\u1ee5 l\u1ee5c 01-2\/BK-TTS d<\/strong><span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\">\u00f9ng \u0111\u1ec3 k\u00ea khai chi ti\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n cho thu\u00ea. Ph\u1ee5 l\u1ee5c n\u00e0y c\u00f3 th\u1ec3 c\u1ea7n \u0111i k\u00e8m trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 cho thu\u00ea nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c nhau.<\/span><\/li>\n<li data-start=\"1675\" data-end=\"1696\"><strong data-start=\"1675\" data-end=\"1695\">Gi\u1ea5y t\u1edd k\u00e8m theo<\/strong>:<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li style=\"text-align: justify;\" data-start=\"1701\" data-end=\"1819\"><strong data-start=\"1701\" data-end=\"1734\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n<\/strong>: Ph\u1ea3i c\u00f3 b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n thu t\u1eeb vi\u1ec7c cho thu\u00ea.<\/li>\n<li style=\"text-align: justify;\" data-start=\"1824\" data-end=\"1962\"><strong data-start=\"1824\" data-end=\"1876\">Gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea<\/strong>: V\u00ed d\u1ee5 nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"47\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_thue\"><\/span><strong>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 k\u00ea khai thu\u1ebf, c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o hai th\u1eddi h\u1ea1n k\u00ea khai d\u01b0\u1edbi \u0111\u00e2y t\u00f9y theo tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng \u1ee9ng:<\/p>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"48\" data-line=\"true\">\n<p data-start=\"2236\" data-end=\"2262\"><strong data-start=\"2236\" data-end=\"2261\">K\u00ea khai thu\u1ebf theo n\u0103m<\/strong>:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"2267\" data-end=\"2419\">N\u1ebfu c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i l\u1edbn trong ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea, vi\u1ec7c k\u00ea khai thu\u1ebf c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n <strong data-start=\"2405\" data-end=\"2417\">h\u00e0ng n\u0103m<\/strong>.<\/li>\n<li data-start=\"2424\" data-end=\"2518\"><strong data-start=\"2424\" data-end=\"2444\">Th\u1eddi h\u1ea1n k\u00ea khai<\/strong>: C\u00e1 nh\u00e2n ph\u1ea3i k\u00ea khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 <strong data-start=\"2485\" data-end=\"2517\">ng\u00e0y 31 th\u00e1ng 01 c\u1ee7a n\u0103m sau<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"2523\" data-end=\"2547\"><em><strong style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\" data-start=\"2553\" data-end=\"2588\">\u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong><span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\"> quy \u0111\u1ecbnh r\u00f5 v\u1ec1 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh. C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ea7n k\u00ea khai thu\u1ebf ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y <\/span><strong style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\" data-start=\"2719\" data-end=\"2740\">31\/01 c\u1ee7a n\u0103m sau<\/strong><span style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\">.<\/span><\/em><\/p>\n<p data-start=\"2745\" data-end=\"2786\"><strong data-start=\"2745\" data-end=\"2785\">K\u00ea khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong>:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li data-start=\"2791\" data-end=\"2953\">N\u1ebfu c\u00f3 c\u00e1c kho\u1ea3n thanh to\u00e1n cho thu\u00ea t\u00e0i s\u1ea3n ph\u00e1t sinh trong n\u0103m (ch\u1eb3ng h\u1ea1n nh\u01b0 thanh to\u00e1n theo th\u00e1ng, qu\u00fd), c\u00e1 nh\u00e2n c\u1ea7n <strong data-start=\"2912\" data-end=\"2952\">k\u00ea khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/strong>.<\/li>\n<li data-start=\"2958\" data-end=\"3055\"><strong data-start=\"2958\" data-end=\"2978\">Th\u1eddi h\u1ea1n k\u00ea khai<\/strong>: C\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf trong <strong data-start=\"3005\" data-end=\"3016\">10 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 kho\u1ea3n thu nh\u1eadp \u0111\u1ea7u ti\u00ean.<\/li>\n<\/ul>\n<p data-start=\"3091\" data-end=\"3282\"><em><strong data-start=\"3091\" data-end=\"3126\">\u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/strong> c\u0169ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi thanh to\u00e1n theo k\u1ef3, ph\u1ea3i k\u00ea khai thu\u1ebf trong v\u00f2ng <strong data-start=\"3240\" data-end=\"3251\">10 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb l\u1ea7n thanh to\u00e1n \u0111\u1ea7u ti\u00ean.<\/em><\/p>\n<\/div>\n<h3 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"50\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Phuong_thuc_nop_ho_so\"><\/span><strong>Ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\" data-start=\"319\" data-end=\"424\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo ba ph\u01b0\u01a1ng th\u1ee9c sau:<\/p>\n<figure id=\"attachment_286008\" aria-describedby=\"caption-attachment-286008\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-286008\" src=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090231\/ho-so-khai-thue-2.jpg\" alt=\"C\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo ba ph\u01b0\u01a1ng th\u1ee9c\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090231\/ho-so-khai-thue-2.jpg 800w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090231\/ho-so-khai-thue-2-300x169.jpg 300w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090231\/ho-so-khai-thue-2-768x432.jpg 768w, https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090231\/ho-so-khai-thue-2-696x392.jpg 696w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-286008\" class=\"wp-caption-text\">C\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo ba ph\u01b0\u01a1ng th\u1ee9c<\/figcaption><\/figure>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"426\" data-end=\"805\"><strong data-start=\"426\" data-end=\"505\">Th\u1ee9 nh\u1ea5t, n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i c\u00f3 nh\u00e0 cho thu\u00ea<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"426\" data-end=\"805\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mang \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ebfn b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda \u0111\u1ec3 ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn ng\u00e0y n\u1ed9p. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn, ph\u00f9 h\u1ee3p v\u1edbi ng\u01b0\u1eddi c\u1ea7n \u0111\u01b0\u1ee3c c\u00e1n b\u1ed9 thu\u1ebf h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t th\u00f4ng tin tr\u01b0\u1edbc khi n\u1ed9p.<\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"807\" data-end=\"1136\"><strong data-start=\"807\" data-end=\"863\">Th\u1ee9 hai, n\u1ed9p h\u1ed3 s\u01a1 qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed eTax Mobile<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"807\" data-end=\"1136\">H\u00ecnh th\u1ee9c n\u00e0y \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed. T\u1eeb n\u0103m 2026, c\u01a1 quan thu\u1ebf \u0111ang t\u1eebng b\u01b0\u1edbc n\u00e2ng c\u1ea5p ch\u1ee9c n\u0103ng khai m\u1eabu 01\/TTS tr\u00ean \u1ee9ng d\u1ee5ng eTax Mobile, gi\u00fap c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n to\u00e0n online, h\u1ea1n ch\u1ebf vi\u1ec7c \u0111i l\u1ea1i v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n<ul>\n<li style=\"text-align: justify;\" data-start=\"1138\" data-end=\"1413\"><strong data-start=\"1138\" data-end=\"1188\">Th\u1ee9 ba, g\u1eedi h\u1ed3 s\u01a1 k\u00ea khai qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1138\" data-end=\"1413\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi to\u00e0n b\u1ed9 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng d\u1ecbch v\u1ee5 b\u01b0u \u0111i\u1ec7n. Th\u1eddi \u0111i\u1ec3m n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ng\u00e0y \u0111\u00f3ng d\u1ea5u b\u01b0u ch\u00ednh. C\u00e1ch n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u1edf xa chi c\u1ee5c thu\u1ebf ho\u1eb7c kh\u00f4ng ti\u1ec7n \u0111\u1ebfn n\u1ed9p tr\u1ef1c ti\u1ebfp.<\/p>\n<p data-start=\"1138\" data-end=\"1413\"><strong>Xem th\u00eam: <a href=\"https:\/\/mtbtr.com\/news\/thue-chuyen-nhuong-nha-dat-can-phai-nop-la-gi-47606\/\" target=\"_blank\" rel=\"noopener\">Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t c\u1ea7n ph\u1ea3i n\u1ed9p l\u00e0 g\u00ec?<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"55\" data-line=\"true\"><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_thue_cho_thue_nha_2026\"><\/span><strong>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf cho thu\u00ea nh\u00e0 2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"text-align: justify;\" data-zone-id=\"0\" data-line-index=\"56\" data-line=\"true\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e609dae3-a522-44d5-bcfa-9e265734720b\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p style=\"text-align: justify;\" data-start=\"101\" data-end=\"365\" data-is-last-node=\"\" data-is-only-node=\"\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 th\u01b0\u1eddng g\u1eb7p trong qu\u00e1 tr\u00ecnh k\u00ea khai, t\u00ednh thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf n\u0103m 2026, \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p ng\u1eafn g\u1ecdn, d\u1ec5 hi\u1ec3u v\u00e0 b\u00e1m s\u00e1t quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1764293464965\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_theo_hop_dong_hay_tien_thuc_nhan\"><\/span><strong>Doanh thu t\u00ednh theo h\u1ee3p \u0111\u1ed3ng hay ti\u1ec1n th\u1ef1c nh\u1eadn?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Doanh thu t\u00ednh theo <strong>ti\u1ec1n th\u1ef1c nh\u1eadn<\/strong>, bao g\u1ed3m to\u00e0n b\u1ed9 ti\u1ec1n thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu th\u00eam (n\u1ebfu c\u00f3), kh\u00f4ng c\u0103n c\u1ee9 c\u1ee9ng v\u00e0o gi\u00e1 ghi trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1764293486769\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Hop_dong_dat_coc_co_tinh_doanh_thu_khong\"><\/span><strong>H\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t c\u1ecdc c\u00f3 t\u00ednh doanh thu kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ti\u1ec1n \u0111\u1eb7t c\u1ecdc <strong>kh\u00f4ng t\u00ednh doanh thu<\/strong>, tr\u1eeb khi d\u00f9ng \u0111\u1ec3 tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea c\u00e1c k\u1ef3 sau, l\u00fac \u0111\u00f3 ph\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1764293503240\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Cho_thue_theo_thang_co_can_ke_khai_tung_thang\"><\/span><strong>Cho thu\u00ea theo th\u00e1ng: c\u00f3 c\u1ea7n k\u00ea khai t\u1eebng th\u00e1ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Kh\u00f4ng. N\u1ebfu t\u1ed5ng doanh thu cho thu\u00ea trong n\u0103m <strong>t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>, b\u1ea1n k\u00ea khai <strong>m\u1ed9t l\u1ea7n theo n\u0103m<\/strong> ho\u1eb7c theo <strong>t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 thu\u00ea<\/strong>, <strong>kh\u00f4ng k\u00ea khai t\u1eebng th\u00e1ng<\/strong>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1764293518125\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Cho_thue_qua_Airbnb_Booking_co_bi_tinh_thue\"><\/span><strong>Cho thu\u00ea qua Airbnb, Booking c\u00f3 b\u1ecb t\u00ednh thu\u1ebf?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>C\u00f3. Doanh thu t\u1eeb Airbnb, Booking hay c\u00e1c n\u1ec1n t\u1ea3ng t\u01b0\u01a1ng t\u1ef1 \u0111\u1ec1u <strong>t\u00ednh thu\u1ebf nh\u01b0 cho thu\u00ea t\u00e0i s\u1ea3n th\u00f4ng th\u01b0\u1eddng<\/strong>, d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ea1n th\u1ef1c nh\u1eadn.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1764293532160\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_%E2%80%93_giam_%E2%80%93_cham_nop_co_duoc_ho_tro_khong\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n \u2013 gi\u1ea3m \u2013 ch\u1eadm n\u1ed9p c\u00f3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>C\u00f3. B\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c <strong>mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n ho\u1eb7c kh\u00f4ng t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (\u1ed1m \u0111au, thi\u00ean tai, s\u1ef1 c\u1ed1 b\u1ea5t kh\u1ea3 kh\u00e1ng\u2026) v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb theo m\u1eabu.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf cho thu\u00ea nh\u00e0 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 th\u1ee7 t\u1ee5c k\u00ea khai. Nh\u1eefng c\u1eadp nh\u1eadt n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0, cho thu\u00ea ph\u00f2ng v\u00e0 cho thu\u00ea c\u0103n h\u1ed9. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Mogi s\u1ebd t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh m\u1edbi, h\u01b0\u1edbng [&hellip;]<\/p>\n","protected":false},"author":109,"featured_media":286011,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[27,3073,19],"tags":[],"acf":[],"featured_image_src":"https:\/\/mtbtr.com\/news\/wp-content\/uploads\/2025\/11\/28090246\/thue-cho-thue-nha-2026.jpg","author_info":{"display_name":"T\u00fa \u0110inh","author_link":"https:\/\/mtbtr.com\/news\/author\/tu-dinh\/"},"modified_by":"T\u00fa \u0110inh","_links":{"self":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts\/285965"}],"collection":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/comments?post=285965"}],"version-history":[{"count":13,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts\/285965\/revisions"}],"predecessor-version":[{"id":294082,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/posts\/285965\/revisions\/294082"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/media\/286011"}],"wp:attachment":[{"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/media?parent=285965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/categories?post=285965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mtbtr.com\/news\/wp-json\/wp\/v2\/tags?post=285965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}