{"id":1332,"date":"2025-11-19T18:44:28","date_gmt":"2025-11-19T11:44:28","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1332"},"modified":"2025-11-19T19:02:02","modified_gmt":"2025-11-19T12:02:02","slug":"thue-doi-voi-ho-kinh-doanh-toan-canh-2025-va-nhung-thay-doi-lon-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/11\/19\/thue-doi-voi-ho-kinh-doanh-toan-canh-2025-va-nhung-thay-doi-lon-tu-nam-2026\/","title":{"rendered":"THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH: TO\u00c0N C\u1ea2NH 2025 V\u00c0 NH\u1eeeNG THAY \u0110\u1ed4I L\u1edaN T\u1eea N\u0102M 2026"},"content":{"rendered":"\n

M\u1ede \u0110\u1ea6U<\/strong><\/p>\n\n\n\n

Giai \u0111o\u1ea1n 2024 \u2013 2025 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u1ea1nh m\u1ebd trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, \u0111\u1eb7c bi\u1ec7t khi c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ph\u00e1t tri\u1ec3n b\u00f9ng n\u1ed5 v\u00e0 chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng doanh thu c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n

N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y c\u01a1 quan thu\u1ebf ch\u1ee7 y\u1ebfu qu\u1ea3n l\u00fd h\u1ed9 kinh doanh theo h\u00ecnh th\u1ee9c thu\u1ebf kho\u00e1n truy\u1ec1n th\u1ed1ng, d\u1ef1a tr\u00ean kh\u1ea3o s\u00e1t v\u00e0 \u01b0\u1edbc t\u00ednh doanh s\u1ed1 t\u1ea1i \u0111\u1ecba b\u00e0n, th\u00ec t\u1eeb n\u0103m 2025 tr\u1edf \u0111i, c\u00e1ch qu\u1ea3n l\u00fd \u0111\u00e3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3: t\u0103ng c\u01b0\u1eddng s\u1ed1 h\u00f3a, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u, kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n, v\u00e0 chu\u1ea9n b\u1ecb ti\u1ebfn t\u1edbi m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb n\u0103m 2026.<\/p>\n\n\n\n

Ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch \u0111\u1ec3 hi\u1ec3u r\u00f5:<\/p>\n\n\n\n

(i) H\u1ed9 kinh doanh \u0111ang \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o trong n\u0103m 2025?<\/p>\n\n\n\n

(ii) Nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi n\u00e0o s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp trong n\u0103m 2026?<\/p>\n\n\n\n

(iii) H\u1ed9 kinh doanh c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro v\u00e0 th\u00edch nghi v\u1edbi m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 h\u00f3a?<\/p>\n\n\n\n

1. To\u00e0n c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u0103m 2025<\/strong><\/p>\n\n\n\n

N\u0103m 2025 \u0111\u01b0\u1ee3c xem l\u00e0 n\u0103m “b\u1ea3n l\u1ec1”, khi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng ban h\u00e0nh cu\u1ed1i 2024 \u2013 gi\u1eefa 2025 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n.<\/p>\n\n\n\n

Ba ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng trong n\u0103m 2025<\/strong><\/p>\n\n\n\n

Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n li\u00ean quan, h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ba ph\u01b0\u01a1ng ph\u00e1p:<\/p>\n\n\n\n

(i) Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/em><\/p>\n\n\n\n

\u00c1p d\u1ee5ng cho h\u1ed9 kinh doanh quy m\u00f4 l\u1edbn, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n

Khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n\n\n\n

Thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN t\u00ednh d\u1ef1a tr\u00ean doanh thu th\u1ef1c t\u1ebf.<\/p>\n\n\n\n

(ii) Ph\u01b0\u01a1ng ph\u00e1p khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/em><\/p>\n\n\n\n

\u00c1p d\u1ee5ng cho c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, ho\u1eb7c kinh doanh l\u01b0u \u0111\u1ed9ng.<\/p>\n\n\n\n

Thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u1eebng l\u1ea7n b\u00e1n.<\/p>\n\n\n\n

(iii) Ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (thu\u1ebf kho\u00e1n)<\/em><\/p>\n\n\n\n

\u00c1p d\u1ee5ng cho \u0111a s\u1ed1 h\u1ed9 kinh doanh nh\u1ecf.<\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu kho\u00e1n h\u1eb1ng n\u0103m.<\/p>\n\n\n\n

Thu\u1ebf = Doanh thu kho\u00e1n \u00d7 T\u1ef7 l\u1ec7 thu\u1ebf GTGT + T\u1ef7 l\u1ec7 thu\u1ebf TNCN.<\/p>\n\n\n\n

Thu\u1ebf kho\u00e1n v\u1eabn \u0111ang \u00e1p d\u1ee5ng trong n\u0103m 2025, nh\u01b0ng \u0111\u00e3 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n b\u1eb1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o kh\u1ea3o s\u00e1t d\u00e2n c\u01b0 nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n\n\n\n

2. N\u0103m 2025 \u2013 b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong thu thu\u1ebf tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1<\/strong><\/p>\n\n\n\n

Hai v\u0103n b\u1ea3n c\u00f3 \u1ea3nh h\u01b0\u1edfng m\u1ea1nh \u0111\u1ebfn h\u1ed9 kinh doanh online trong n\u0103m 2025:<\/p>\n\n\n\n

– Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 (hi\u1ec7u l\u1ef1c 01\/7\/2025)<\/p>\n\n\n\n

– Ngh\u1ecb \u0111\u1ecbnh 117\/2025\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng tr\u00ean s\u00e0n TM\u0110T<\/p>\n\n\n\n

C\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u1eb7t n\u1ec1n t\u1ea3ng cho m\u00f4 h\u00ecnh \u201cthu\u1ebf s\u1ed1 h\u00f3a\u201d v\u00e0 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 giao d\u1ecbch TM\u0110T.<\/p>\n\n\n\n

S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf<\/strong><\/p>\n\n\n\n

T\u1eeb 01\/7\/2025, s\u00e0n TM\u0110T ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 TNCN \u0111\u1ed1i v\u1edbi m\u1ecdi giao d\u1ecbch th\u00e0nh c\u00f4ng c\u1ee7a h\u1ed9\/c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng tr\u00ean n\u1ec1n t\u1ea3ng.<\/p>\n\n\n\n

T\u1ef7 l\u1ec7 thu\u1ebf kh\u1ea5u tr\u1eeb (theo N\u0110 117\/2025):<\/p>\n\n\n\n

2.1. Thu\u1ebf GTGT<\/em><\/p>\n\n\n\n

– H\u00e0ng h\u00f3a: theo t\u1ef7 l\u1ec7 ng\u00e0nh (kh\u00f4ng c\u1ed1 \u0111\u1ecbnh, th\u01b0\u1eddng 1%)<\/p>\n\n\n\n

– D\u1ecbch v\u1ee5: 5%<\/p>\n\n\n\n

– V\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn h\u00e0ng h\u00f3a: 3%<\/p>\n\n\n\n

2.2 Thu\u1ebf TNCN<\/em><\/p>\n\n\n\n

– H\u00e0ng h\u00f3a: T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb : 0,5%
– D\u1ecbch v\u1ee5: 2%
– V\u1eadn t\u1ea3i \/ DV g\u1eafn h\u00e0ng h\u00f3a: 1,5%<\/p>\n\n\n\n

Nh\u01b0 v\u1eady, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n t\u1ef1 \u0111i n\u1ed9p thu\u1ebf, v\u00ec s\u00e0n s\u1ebd tr\u1eeb tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n.<\/p>\n\n\n\n

\u00dd ngh\u0129a th\u1ef1c t\u1ebf<\/u><\/strong><\/p>\n\n\n\n

H\u1ed9 kinh doanh online g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n c\u01a1 h\u1ed9i k\u00ea khai th\u1ea5p doanh thu, do doanh thu \u0111\u01b0\u1ee3c \u0111o tr\u1ef1c ti\u1ebfp t\u1eeb n\u1ec1n t\u1ea3ng.<\/p>\n\n\n\n

Minh b\u1ea1ch ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c ngu\u1ed3n l\u1ef1c gi\u00e1m s\u00e1t.<\/p>\n\n\n\n

3. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 \u00e1p d\u1ee5ng t\u1eeb 2025<\/strong><\/p>\n\n\n\n

Theo Th\u00f4ng t\u01b0 32\/2025\/TT-BTC:<\/p>\n\n\n\n

3.1. H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho s\u00e0n ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ed9 kinh doanh:<\/p>\n\n\n\n

Gi\u1ea3m thao t\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf,<\/p>\n\n\n\n

Gi\u1ea3m sai s\u00f3t h\u00f3a \u0111\u01a1n,<\/p>\n\n\n\n

T\u1ed1i \u01b0u qu\u1ea3n l\u00fd doanh thu.<\/p>\n\n\n\n

3.2. H\u00f3a \u0111\u01a1n c\u1ee7a h\u1ed9 kinh doanh v\u1eabn mang MST c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/em><\/p>\n\n\n\n

D\u00f9 do s\u00e0n l\u1eadp, h\u00f3a \u0111\u01a1n v\u1eabn g\u1eafn tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh.<\/p>\n\n\n\n

3.3. T\u0103ng c\u01b0\u1eddng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u \u2013 h\u1ea1n ch\u1ebf gian l\u1eadn<\/em><\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3:<\/p>\n\n\n\n

\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u2013 thanh to\u00e1n \u2013 giao d\u1ecbch tr\u00ean s\u00e0n.<\/p>\n\n\n\n

Truy ra doanh thu th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u00e1nh vi\u1ec7c khai th\u1ea5p.<\/p>\n\n\n\n

4. M\u00f4i tr\u01b0\u1eddng ph\u00e1p l\u00fd m\u1edbi: Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 \u2013 b\u1ea3o v\u1ec7 Doanh nghi\u1ec7p v\u00e0 H\u1ed9 kinh doanh<\/strong><\/p>\n\n\n\n

Ngh\u1ecb quy\u1ebft 198\/2025 mang l\u1ea1i nhi\u1ec1u thay \u0111\u1ed5i t\u00edch c\u1ef1c t\u1eeb 2026:<\/p>\n\n\n\n

4.1. Gi\u1edbi h\u1ea1n thanh tra \u2013 ki\u1ec3m tra t\u1ed1i \u0111a 1 l\u1ea7n\/n\u0103m<\/em><\/p>\n\n\n\n

\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i l\u1edbn, gi\u00fap h\u1ed9 kinh doanh b\u1edbt \u00e1p l\u1ef1c.<\/p>\n\n\n\n

4.2. Tr\u00e1nh l\u1ea1m quy\u1ec1n, b\u1ea3o v\u1ec7 quy\u1ec1n kinh doanh h\u1ee3p ph\u00e1p<\/em><\/p>\n\n\n\n

C\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd di\u1ec5n gi\u1ea3i b\u1ea5t l\u1ee3i cho h\u1ed9 kinh doanh.<\/p>\n\n\n\n

4.3. Nguy\u00ean t\u1eafc suy \u0111o\u00e1n v\u00f4 t\u1ed9i<\/em><\/p>\n\n\n\n

\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd vi ph\u1ea1m.<\/p>\n\n\n\n

4.4. Gi\u1ea3m thanh tra tr\u1ef1c ti\u1ebfp, chuy\u1ec3n sang thanh tra \u0111i\u1ec7n t\u1eed<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u giao d\u1ecbch.<\/p>\n\n\n\n

5. N\u0103m 2026: thay \u0111\u1ed5i l\u1edbn trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh<\/strong><\/p>\n\n\n\n

T\u1eeb n\u0103m 2026, m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Vi\u1ec7t Nam b\u01b0\u1edbc sang giai \u0111o\u1ea1n m\u1edbi: thu\u1ebf d\u1ef1a tr\u00ean d\u1eef li\u1ec7u.<\/strong><\/p>\n\n\n\n

5.1. T\u0103ng c\u01b0\u1eddng thu\u1ebf qua n\u1ec1n t\u1ea3ng s\u1ed1<\/em><\/p>\n\n\n\n

M\u1ecdi giao d\u1ecbch tr\u00ean s\u00e0n TM\u0110T \u0111\u1ec1u b\u1ecb kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/p>\n\n\n\n

C\u1ee5c thu\u1ebf nh\u1eadn d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng.<\/p>\n\n\n\n

H\u1ed9 kinh doanh online kh\u00f4ng c\u00f2n n\u1eb1m trong nh\u00f3m \u201cthu\u1ebf kho\u00e1n\u201d.<\/p>\n\n\n\n

5.2. R\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a m\u00f4 h\u00ecnh thu\u1ebf kho\u00e1n truy\u1ec1n th\u1ed1ng<\/em><\/p>\n\n\n\n

H\u1ed9 kinh doanh d\u00f9ng POS, v\u00ed \u0111i\u1ec7n t\u1eed, QR, thanh to\u00e1n online. Khi \u1ea5y, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ef1 \u0111\u1ed9ng.<\/p>\n\n\n\n

Thu\u1ebf kho\u00e1n s\u1ebd gi\u1ea3m d\u1ea7n t\u1ea7m quan tr\u1ecdng v\u00ec d\u1eef li\u1ec7u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u01a1n.<\/p>\n\n\n\n

5.3. Gia t\u0103ng tr\u00e1ch nhi\u1ec7m c\u1ee7a s\u00e0n TM\u0110T<\/em><\/p>\n\n\n\n

S\u00e0n ph\u1ea3i:<\/p>\n\n\n\n

L\u01b0u tr\u1eef d\u1eef li\u1ec7u,<\/p>\n\n\n\n

B\u00e1o c\u00e1o thu\u1ebf theo th\u00e1ng,<\/p>\n\n\n\n

Gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n\n\n\n

5.4. Khuy\u1ebfn kh\u00edch h\u1ed9 kinh doanh chuy\u1ec3n l\u00ean doanh nghi\u1ec7p khi \u0111\u1ea1t ng\u01b0\u1ee1ng<\/em><\/p>\n\n\n\n

Theo \u0111\u1ecbnh h\u01b0\u1edbng B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c h\u1ed9 c\u00f3 doanh thu l\u1edbn, nhi\u1ec1u nh\u00e2n c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c v\u1eadn \u0111\u1ed9ng (ho\u1eb7c y\u00eau c\u1ea7u) chuy\u1ec3n \u0111\u1ed5i th\u00e0nh doanh nghi\u1ec7p.<\/p>\n\n\n\n

6. H\u1ed9 kinh doanh c\u1ea7n l\u00e0m g\u00ec ngay t\u1eeb b\u00e2y gi\u1edd?<\/strong><\/p>\n\n\n\n

6.1. Minh b\u1ea1ch doanh thu<\/em><\/p>\n\n\n\n

D\u00f9ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed<\/p>\n\n\n\n

Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7<\/p>\n\n\n\n

Kh\u00f4ng chia nh\u1ecf t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n<\/p>\n\n\n\n

6.2. Ki\u1ec3m tra t\u1ef7 l\u1ec7 thu\u1ebf theo ng\u00e0nh<\/em><\/p>\n\n\n\n

\u0110\u1ea3m b\u1ea3o s\u00e0n TM\u0110T tr\u00edch \u0111\u00fang s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n\n\n\n

6.3. L\u01b0u tr\u1eef v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u b\u00e1n h\u00e0ng<\/em><\/p>\n\n\n\n

6.4. L\u00ean k\u1ebf ho\u1ea1ch chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh kinh doanh n\u1ebfu doanh thu t\u0103ng.<\/em><\/p>\n\n\n\n

K\u1ebeT LU\u1eacN<\/strong><\/p>\n\n\n\n

N\u0103m 2025 l\u00e0 n\u0103m b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a h\u1ed9 kinh doanh Vi\u1ec7t Nam, \u0111\u00e1nh d\u1ea5u s\u1ef1 chuy\u1ec3n d\u1ecbch kh\u1ecfi m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng sang c\u01a1 ch\u1ebf thu\u1ebf \u0111i\u1ec7n t\u1eed \u2013 d\u1eef li\u1ec7u s\u1ed1 \u2013 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n<\/strong>.<\/p>\n\n\n\n

T\u1eeb n\u0103m 2026, to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd v\u1eadn h\u00e0nh theo h\u01b0\u1edbng hi\u1ec7n \u0111\u1ea1i h\u01a1n, minh b\u1ea1ch h\u01a1n, gi\u1ea3m ph\u1ee5 thu\u1ed9c v\u00e0o \u201cthu\u1ebf kho\u00e1n\u201d, v\u00e0 h\u01b0\u1edbng t\u1edbi x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng kinh doanh c\u00f4ng b\u1eb1ng cho c\u1ea3 h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p nh\u1ecf.<\/p>\n\n\n\n

Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u00e0 chu\u1ea9n b\u1ecb t\u1eeb h\u00f4m nay s\u1ebd gi\u00fap h\u1ed9 kinh doanh:<\/p>\n\n\n\n