{"id":17358,"date":"2026-11-11T10:10:00","date_gmt":"2026-11-11T03:10:00","guid":{"rendered":"https:\/\/rentracks.com.vn\/?p=17358"},"modified":"2026-11-10T16:55:59","modified_gmt":"2026-11-10T09:55:59","slug":"huong-dan-quyet-toan-thue-va-hoan-thue-2026","status":"publish","type":"post","link":"https:\/\/rentracks.com.vn\/en\/huong-dan-quyet-toan-thue-va-hoan-thue-2026\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf 2026 chi ti\u1ebft"},"content":{"rendered":"\n<p>Trong n\u0103m 2026, ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf l\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi l\u00e0m Affiliate Marketing (ti\u1ebfp th\u1ecb li\u00ean k\u1ebft), Publisher ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp v\u00e0 h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn.<\/p>\n\n\n\n<p>V\u1eady ai c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf? Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p? Quy tr\u00ecnh k\u00ea khai v\u00e0 nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf 2026 th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?\u00a0<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch k\u00ea khai, t\u00ednh thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c theo t\u1eebng b\u01b0\u1edbc trong ch\u00ednh s\u00e1ch m\u1edbi, \u00e1p d\u1ee5ng trong n\u0103m 2026.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u0103m 2026?<\/strong><\/h1>\n\n\n\n<p>Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 2026 c\u1ea7n x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu nh\u1eadp c\u1ee7a m\u00ecnh thu\u1ed9c nh\u00f3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hay ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u00fang h\u1ed3 s\u01a1 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1.1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/h2>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 th\u1ec3 ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau khi t\u1ed5ng h\u1ee3p thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n\n\n\n<li>C\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 thu\u1ebf ti\u1ebfp theo.<\/li>\n\n\n\n<li>Thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1.2. \u0110\u1ed1i v\u1edbi <\/strong><a href=\"https:\/\/www.brandsvietnam.com\/congdong\/topic\/338425-publisher-la-gi-cac-hinh-thuc-publisher-pho-bien-hien-nay\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Publisher<\/strong><\/a><strong> v\u00e0 c\u00e1 nh\u00e2n l\u00e0m Affiliate:<\/strong><\/h2>\n\n\n\n<p>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng Affiliate Marketing c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u1edbi n\u1ec1n t\u1ea3ng ho\u1eb7c Affiliate Network (m\u1ea1ng l\u01b0\u1edbi ti\u1ebfp th\u1ecb li\u00ean k\u1ebft).<\/p>\n\n\n\n<p>Tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 kho\u1ea3n hoa h\u1ed3ng Affiliate c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ho\u1eb7c hoa h\u1ed3ng \u0111\u1ea1i l\u00fd. V\u00ec v\u1eady, Publisher kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh kho\u1ea3n hoa h\u1ed3ng Affiliate l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 \u00e1p d\u1ee5ng chung c\u00e1ch quy\u1ebft to\u00e1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1.3. \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong><\/h2>\n\n\n\n<p>H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n<p>T\u00f9y doanh thu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ph\u1ea3i:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m.\u00a0<\/li>\n\n\n\n<li>K\u00ea khai thu\u1ebf theo k\u1ef3.<\/li>\n\n\n\n<li>T\u1ed5ng h\u1ee3p doanh thu, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n.<\/li>\n\n\n\n<li>\u0110\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 ho\u1eb7c b\u00f9 tr\u1eeb n\u1ebfu ph\u00e1t sinh ti\u1ec1n n\u1ed9p thu\u1ebf th\u1eeba.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u0111\u1ec1u th\u1ef1c hi\u1ec7n c\u00f9ng m\u1ed9t th\u1ee7 t\u1ee5c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf s\u1ebd gi\u00fap tr\u00e1nh s\u1eed d\u1ee5ng sai bi\u1ec3u m\u1eabu ho\u1eb7c th\u1ef1c hi\u1ec7n tr\u00f9ng ngh\u0129a v\u1ee5 thu\u1ebf.<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"600\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-9.png\" alt=\"\" class=\"wp-image-17363\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-9.png 900w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-9-300x200.png 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-9-768x512.png 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\"><br><strong>2. Nh\u1eefng quy \u0111\u1ecbnh thu\u1ebf m\u1edbi c\u1ea7n bi\u1ebft tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n n\u0103m 2026\u00a0<\/strong><\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.1. Ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf 2026 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/strong><\/h2>\n\n\n\n<p>M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a thu\u1ebf 2026 l\u00e0 vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh t\u1eeb <strong>500 tri\u1ec7u l\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong>.<\/p>\n\n\n\n<p>Theo <strong>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/strong>, Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217111\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP<\/strong><\/a>, thay m\u1ee9c doanh thu <strong>500 tri\u1ec7u \u0111\u1ed3ng b\u1eb1ng 1 t\u1ef7 \u0111\u1ed3ng<\/strong> t\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 k\u00ea khai thu\u1ebf. Quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y <strong>01\/01\/2026<\/strong>.<\/p>\n\n\n\n<p>Theo \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Doanh thu n\u0103m d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng<\/strong>: Thu\u1ed9c ng\u01b0\u1ee1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0ng v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh thu theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>Doanh thu n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng<\/strong>: C\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf ph\u00f9 h\u1ee3p, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n<p><strong>Ng\u01b0\u1eddi l\u00e0m Affiliate c\u1ea7n l\u00e0m g\u00ec?<\/strong><\/p>\n\n\n\n<p>Tr\u01b0\u1edbc h\u1ebft, Publisher c\u1ea7n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m, bao g\u1ed3m c\u00e1c kho\u1ea3n hoa h\u1ed3ng t\u1eeb nhi\u1ec1u n\u1ec1n t\u1ea3ng v\u00e0 Affiliate Network. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 r\u00fat v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p>Song song, Publisher n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u01b0u tr\u1eef b\u00e1o c\u00e1o \u0111\u1ed1i so\u00e1t hoa h\u1ed3ng, l\u1ecbch s\u1eed thanh to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan trong su\u1ed1t n\u0103m. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p doanh thu, \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf 2026 th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.2. C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb tr\u00ean 1 t\u1ef7 \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<\/strong><\/h2>\n\n\n\n<p>Theo <strong>kho\u1ea3n 3 \u0110i\u1ec1u 7 <\/strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216495\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15<\/strong><\/a>:<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p>\n<\/strong> C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ho\u1eb7c n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t nh\u00e2n (x) v\u1edbi doanh thu t\u00ednh thu\u1ebf.\n<\/p>\n<\/div>\n\n\n\n<p>Theo \u0111\u00f3, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ednh thu\u1ebf theo thu nh\u1eadp t\u00ednh thu\u1ebf, t\u1ee9c doanh thu tr\u1eeb chi ph\u00ed h\u1ee3p l\u1ec7, nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 15%.<\/li>\n\n\n\n<li>T\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean ph\u1ea7n doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t tu\u1ef3 thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p><em>V\u00ed d\u1ee5:<\/em> M\u1ed9t Publisher c\u00f3 doanh thu hoa h\u1ed3ng Affiliate trong n\u0103m l\u00e0 1,5 t\u1ef7 \u0111\u1ed3ng. N\u1ebfu ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c nh\u00f3m d\u1ecbch v\u1ee5, hoa h\u1ed3ng \u0111\u1ea1i l\u00fd v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t TNCN 2%, s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>TNCN = (1,5 t\u1ef7 &#8211; 1 t\u1ef7) \u00d7 2% = 10 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n<p><em>L\u01b0u \u00fd, c\u00e1ch <\/em><strong><em>ph\u00e2n lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu\u1ebf su\u1ea5t<\/em><\/strong><em>. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 3 TP.HCM ng\u00e0y 23\/09\/2026, hoa h\u1ed3ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng Affiliate tr\u00ean TikTok \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 d\u1ecbch v\u1ee5, hoa h\u1ed3ng \u0111\u1ea1i l\u00fd v\u1edbi thu\u1ebf su\u1ea5t TNCN 2%; trong khi ho\u1ea1t \u0111\u1ed9ng livestream qu\u1ea3ng b\u00e1 s\u1ea3n ph\u1ea9m thu\u1ed9c nh\u00f3m qu\u1ea3ng c\u00e1o s\u1ed1 v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.3. C\u00e1ch t\u00ednh thu\u1ebf 2026 \u0111\u1ed1i v\u1edbi doanh thu tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng<\/strong><\/h2>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi doanh thu tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf theo<strong> thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng<\/strong>. Khi l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, Publisher c\u1ea7n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u1ec7 \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<p><em>V\u00ed d\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf 2026 \u0111\u1ed1i v\u1edbi doanh thu <\/em><strong><em>tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng<\/em><\/strong><em>:<\/em><\/p>\n\n\n\n<p>M\u1ed9t Publisher c\u00f3 doanh thu Affiliate trong n\u0103m l\u00e0 4 t\u1ef7 \u0111\u1ed3ng, thu\u1ed9c nh\u00f3m c\u00e1 nh\u00e2n kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo thu nh\u1eadp t\u00ednh thu\u1ebf. Gi\u1ea3 s\u1eed t\u1ed5ng chi ph\u00ed h\u1ee3p l\u1ec7 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 1 t\u1ef7 \u0111\u1ed3ng, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf = 4 t\u1ef7 &#8211; 1 t\u1ef7 = 3 t\u1ef7 \u0111\u1ed3ng.<br><strong>Thu\u1ebf TNCN = 3 t\u1ef7 \u00d7 17% = 510 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, Publisher c\u1ea7n n\u1ed9p 510 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf TNCN theo v\u00ed d\u1ee5 tr\u00ean. M\u1ee9c thu\u1ebf su\u1ea5t <strong>17% <\/strong>\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu <strong>tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/strong>. Kho\u1ea3n thu\u1ebf GTGT (n\u1ebfu ph\u00e1t sinh) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang theo lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 kh\u00f4ng t\u00ednh g\u1ed9p v\u00e0o s\u1ed1 thu\u1ebf TNCN n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2.4. Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh 2026<\/strong><\/h2>\n\n\n\n<p>B\u00ean c\u1ea1nh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng doanh thu, Publisher c\u0169ng c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh trong n\u0103m 2026.<\/p>\n\n\n\n<p><strong>Theo <\/strong><a href=\"https:\/\/thuvienphapluat.vn\/lao-dong-tien-luong\/nghi-dinh-3982026ndcp-ve-giam-thue-tncn-thue-tndn-doi-voi-ca-nhan-va-doanh-nghiep-co-noi-dung-ra-sa-67689.html\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Ngh\u1ecb \u0111\u1ecbnh 398\/2026\/N\u0110-CP<\/strong><\/a> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 29\/10\/2026), c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p, kh\u00f4ng ph\u1ea3i gi\u1ea3m tr\u1ef1c ti\u1ebfp 30% doanh thu ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n hoa h\u1ed3ng Affiliate nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n<p>V\u00ec v\u1eady, khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, Publisher c\u1ea7n xem x\u00e9t \u0111\u1ed3ng th\u1eddi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu t\u00ednh thu\u1ebf theo thu nh\u1eadp.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf trong n\u0103m 2026.<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>3. H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf 2026<\/strong><\/h1>\n\n\n\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nh\u00f3m thu nh\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n k\u00ea khai.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3.1. H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb<\/strong><\/h2>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n ho\u1eb7c th\u00f4ng tin \u0111\u1ecbnh danh thu\u1ebf 2026.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n\n\n\n<li>Th\u00f4ng tin thu nh\u1eadp t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chi tr\u1ea3.\u00a0<\/li>\n\n\n\n<li>Th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n\n\n\n<li>T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf 2026.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi Publisher v\u00e0 h\u1ed9 kinh doanh:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1o c\u00e1o doanh thu t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng Affiliate.<\/li>\n\n\n\n<li>B\u1ea3ng \u0111\u1ed1i so\u00e1t hoa h\u1ed3ng v\u00e0 l\u1ecbch s\u1eed thanh to\u00e1n.\u00a0<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ho\u1eb7c th\u00f4ng tin v\u1ec1 kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb chi ph\u00ed h\u1ee3p l\u1ec7 n\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp.<\/li>\n\n\n\n<li>Th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 vi\u1ec7c nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf ho\u1eb7c \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf 2026.<br><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img decoding=\"async\" width=\"867\" height=\"581\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026.png\" alt=\"\" class=\"wp-image-17371\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026.png 867w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-300x201.png 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-768x515.png 768w\" sizes=\"(max-width: 867px) 100vw, 867px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>3.2. H\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u00ean eTax Mobile \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/h2>\n\n\n\n<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng eTax Mobile \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c tuy\u1ebfn.<\/p>\n\n\n\n<p>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>T\u1ea3i v\u00e0 \u0111\u0103ng nh\u1eadp<\/strong> \u1ee9ng d\u1ee5ng eTax Mobile b\u1eb1ng t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/li>\n\n\n\n<li><strong>Ch\u1ecdn ch\u1ee9c n\u0103ng h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n<\/strong> thu\u1ebf TNCN.<\/li>\n\n\n\n<li><strong>Ch\u1ecdn n\u0103m quy\u1ebft to\u00e1n v\u00e0 tra c\u1ee9u d\u1eef li\u1ec7u <\/strong>thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra th\u00f4ng tin <\/strong>ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/li>\n\n\n\n<li><strong>B\u1ed5 sung th\u00f4ng tin c\u00f2n thi\u1ebfu<\/strong>, nh\u1eadp t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra l\u1ea1i t\u1edd khai<\/strong>, x\u00e1c nh\u1eadn v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed.<br><\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-2-1024x576.jpg\" alt=\"\" class=\"wp-image-17373\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-2-1024x576.jpg 1024w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-2-300x169.jpg 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-2-768x432.jpg 768w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-2-1536x864.jpg 1536w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-2.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><br>Sau khi n\u1ed9p, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 theo d\u00f5i t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd h\u1ed3 s\u01a1 tr\u00ean \u1ee9ng d\u1ee5ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3.3. H\u01b0\u1edbng d\u1eabn k\u00ea khai tr\u00ean eTax \u0111\u1ed1i v\u1edbi Publisher v\u00e0 h\u1ed9 kinh doanh<\/strong><\/h2>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, vi\u1ec7c k\u00ea khai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf 2026 \u0111\u00e3 l\u1ef1a ch\u1ecdn.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C\u00e1ch 1: Truy c\u1eadp<\/strong><a href=\"https:\/\/thuedientu.gdt.gov.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><strong> C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/a><strong>, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n:<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0110\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n <\/strong>thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li><strong>Truy c\u1eadp ch\u1ee9c n\u0103ng k\u00ea khai thu\u1ebf<\/strong> v\u00e0 ch\u1ecdn lo\u1ea1i h\u1ed3 s\u01a1 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li><strong>L\u1eadp t\u1edd khai theo m\u1eabu 01\/CNKD<\/strong> \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00ea khai thu\u1ebf trong n\u0103m.<\/li>\n\n\n\n<li><strong>Nh\u1eadp doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan<\/strong> theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra d\u1eef li\u1ec7u<\/strong>, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi t\u1edd khai.<\/li>\n\n\n\n<li><strong>Theo d\u00f5i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn<\/strong>, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf n\u1ebfu ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/li>\n<\/ol>\n\n\n\n<p>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf 2026 tr\u00ean eTax \u0111\u1ed1i v\u1edbi Publisher v\u00e0 h\u1ed9 kinh doanh<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C\u00e1ch 2: Truy c\u1eadp app eTax v\u00e0 th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u1edbc:<\/strong><\/h3>\n\n\n\n<p>1. <strong>\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn ch\u1ee9c n\u0103ng k\u00ea khai: <\/strong>\u0110\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1 nh\u00e2n kinh doanh, truy c\u1eadp m\u1ee5c K\u00ea khai thu\u1ebf v\u00e0 ch\u1ecdn lo\u1ea1i t\u1edd khai ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf 2026.<\/p>\n\n\n\n<p>2. <strong>L\u1eadp v\u00e0 g\u1eedi t\u1edd khai: <\/strong>Ch\u1ecdn m\u1eabu 01\/CNKD \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u00ea khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, nh\u1eadp th\u00f4ng tin doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c d\u1eef li\u1ec7u li\u00ean quan. Ki\u1ec3m tra th\u00f4ng tin, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1.<\/p>\n\n\n\n<p>3. <strong>Theo d\u00f5i v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf 2026: <\/strong>Ki\u1ec3m tra th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn, t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd h\u1ed3 s\u01a1 tr\u00ean h\u1ec7 th\u1ed1ng. N\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n thanh to\u00e1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<br><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-1-1024x576.jpg\" alt=\"\" class=\"wp-image-17375\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-1-1024x576.jpg 1024w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-1-300x169.jpg 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-1-768x432.jpg 768w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-1-1536x864.jpg 1536w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/thue-2026-1.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><br>\u0110\u1ed1i v\u1edbi Publisher c\u00f3 doanh thu kh\u00f4ng v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, c\u1ea7n s\u1eed d\u1ee5ng <strong>m\u1eabu 01\/TKN-CNKD<\/strong> \u0111\u1ec3 th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo thu nh\u1eadp t\u00ednh thu\u1ebf 2026, c\u00e1 nh\u00e2n c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n TNCN theo m\u1eabu 02\/CNKD-TNCN-QTT.<\/p>\n\n\n\n<p>C\u00e1c m\u1eabu h\u1ed3 s\u01a1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 24\/2026\/VBHN-TT-BTC, h\u1ee3p nh\u1ea5t c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>4. H\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf n\u0103m 2026: H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u00e0 c\u00e1ch nh\u1eadn l\u1ea1i ti\u1ec1n<\/strong><\/h1>\n\n\n\n<p>Ho\u00e0n thu\u1ebf l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf tr\u1ea3 l\u1ea1i kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh. Trong \u0111\u00f3, ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba \u00e1p d\u1ee5ng khi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf 2026 th\u1ef1c t\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n tr\u1ea3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4.1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p Publisher c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf 2026<\/strong><\/h2>\n\n\n\n<p>Publisher c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf 2026 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu c\u1ea3 n\u0103m kh\u00f4ng v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>S\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb, n\u1ed9p thay ho\u1eb7c t\u1ef1 n\u1ed9p cao h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n kinh doanh x\u00e1c \u0111\u1ecbnh c\u00f3 kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba sau khi t\u1ed5ng h\u1ee3p ngh\u0129a v\u1ee5 thu\u1ebf c\u1ea3 n\u0103m.<\/li>\n<\/ul>\n\n\n\n<p>Theo <strong>\u0110i\u1ec1u 29 <\/strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218690\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong><\/a>:<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p>\n<\/strong> Ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP).\n<\/p>\n<\/div>\n\n\n\n<p>Quy \u0111\u1ecbnh n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 Publisher \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n\n\n\n<p><strong>Ng\u01b0\u1eddi l\u00e0m Affiliate c\u1ea7n l\u00e0m g\u00ec?<\/strong><\/p>\n\n\n\n<p>Publisher c\u1ea7n \u0111\u1ed1i chi\u1ebfu doanh thu c\u1ea3 n\u0103m v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay ho\u1eb7c t\u1ef1 n\u1ed9p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ch\u00eanh l\u1ec7ch. N\u1ebfu ph\u00e1t sinh thu\u1ebf n\u1ed9p th\u1eeba, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><em>L\u01b0u \u00fd, doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a kho\u1ea3n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c ho\u00e0n v\u1ec1 t\u00e0i kho\u1ea3n. Publisher v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ch\u00ednh s\u00e1ch kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Publisher c\u00e1 nh\u00e2n t\u1ea1i Rentracks<\/strong><\/h3>\n\n\n\n<p>Theo quy tr\u00ecnh thanh to\u00e1n hi\u1ec7n t\u1ea1i c\u1ee7a Rentracks, \u0111\u1ed1i v\u1edbi Publisher c\u00e1 nh\u00e2n, Rentracks <strong>t\u1ea1m kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN<\/strong> sau m\u1ed7i \u0111\u1ee3t thanh to\u00e1n. Cu\u1ed1i th\u00e1ng, n\u1ebfu t\u1ed5ng thu nh\u1eadp c\u1ee7a Publisher<strong> d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng<\/strong>, kho\u1ea3n 10% \u0111\u00e3 kh\u1ea5u tr\u1eeb <strong>s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp t\u1eeb <strong>5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>, kho\u1ea3n kh\u1ea5u tr\u1eeb n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 <strong>thu\u1ebf TNCN Rentracks \u0111\u00e3 n\u1ed9p thay Publisher<\/strong>.<\/p>\n\n\n\n<p>\u0110\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf, Rentracks s\u1ebd g\u1eedi email th\u00f4ng b\u00e1o \u0111\u1ebfn c\u00e1c Publisher c\u00e1 nh\u00e2n v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd nh\u1eadn ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Publisher ch\u1ec9 c\u1ea7n \u0111i\u1ec1n form \u0111\u0103ng k\u00fd; b\u1ed9 ph\u1eadn HR s\u1ebd t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u00e0 g\u1eedi ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 Publisher s\u1eed d\u1ee5ng khi \u0111\u1ed1i chi\u1ebfu, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n<p><em>L\u01b0u \u00fd: Ch\u00ednh s\u00e1ch tr\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Rentracks t\u00ednh \u0111\u1ebfn <\/em><strong><em>th\u00e1ng 11\/2026<\/em><\/strong><em>. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 c\u1eadp nh\u1eadt ho\u1eb7c thay \u0111\u1ed5i n\u00e0o, Rentracks s\u1ebd th\u00f4ng b\u00e1o \u0111\u1ebfn Publisher sau.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4.2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf 2026<\/strong><\/h2>\n\n\n\n<p>Theo <strong>\u0110i\u1ec1u 5 <\/strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=219107\" rel=\"nofollow noopener\" target=\"_blank\"><strong>V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 24\/2026\/VBHN-TT-BTC<\/strong><\/a>, h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ph\u00e2n chia theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/td><td><strong>H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/strong><\/td><\/tr><tr><td>T\u00ednh TNCN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu<\/td><td>M\u1eabu 01\/TKN-CNKD<\/td><\/tr><tr><td>T\u00ednh TNCN theo thu nh\u1eadp t\u00ednh thu\u1ebf<\/td><td>M\u1eabu 02\/CNKD-TNCN-QTT<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ngo\u00e0i t\u1edd khai t\u01b0\u01a1ng \u1ee9ng, Publisher c\u1ea7n chu\u1ea9n b\u1ecb th\u00f4ng tin v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u00e1o c\u00e1o doanh thu Affiliate trong n\u0103m.<\/li>\n\n\n\n<li>B\u1ea3ng \u0111\u1ed1i so\u00e1t hoa h\u1ed3ng t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng Affiliate.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>Th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e1c b\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf 2026 tr\u1ef1c tuy\u1ebfn<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Truy c\u1eadp <a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" rel=\"nofollow noopener\" target=\"_blank\">C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/a> t\u1ea1i.<\/li>\n\n\n\n<li><strong>\u0110\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n<\/strong> thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li><strong>Ch\u1ecdn ch\u1ee9c n\u0103ng k\u00ea khai v\u00e0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf<\/strong> theo m\u1eabu t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra th\u00f4ng tin<\/strong> doanh thu, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/li>\n\n\n\n<li><strong>Cung c\u1ea5p th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong> nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf.<\/li>\n\n\n\n<li><strong>K\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1<\/strong> \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n\n\n\n<li><strong>Theo d\u00f5i th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn<\/strong>, y\u00eau c\u1ea7u b\u1ed5 sung v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/li>\n<\/ol>\n\n\n\n<p>Theo<strong> \u0110i\u1ec1u 31 <\/strong><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218690\" rel=\"nofollow noopener\" target=\"_blank\"><strong>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/strong><\/a>, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n <strong>3 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong> k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n <strong>ho\u00e0n thu\u1ebf tr\u01b0\u1edbc<\/strong>, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft <strong>ch\u1eadm nh\u1ea5t l\u00e0 6 ng\u00e0y<\/strong> l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn. V\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n <strong>ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf<\/strong>, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<strong> ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y<\/strong> l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh k\u1ebft lu\u1eadn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau ki\u1ec3m tra.<\/p>\n\n\n\n<p>Th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 2026 gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft n\u00eau tr\u00ean.<\/p>\n\n\n\n<p>M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c c\u1ea7n bi\u1ebft l\u00e0 kho\u1ea3n thu\u1ebf <strong>n\u1ed9p th\u1eeba t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong>. Theo kho\u1ea3n 4 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a <strong>k\u1ef3 ti\u1ebfp theo <\/strong>thay v\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-11.png\" alt=\"\" class=\"wp-image-17367\" style=\"width:1170px;height:auto\" srcset=\"https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-11.png 800w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-11-300x200.png 300w, https:\/\/rentracks.com.vn\/wp-content\/uploads\/2026\/11\/image-11-768x512.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy\u1ebft to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf 2026<\/strong><\/h1>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p>\nPublisher c\u00f3 doanh thu Affiliate d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 ph\u1ea3i k\u00ea khai thu\u1ebf kh\u00f4ng?\n<\/p>\n<\/div>\n\n\n\n<p>C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c ng\u01b0\u1ee1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng v\u1eabn ph\u1ea3i th\u00f4ng b\u00e1o doanh thu th\u1ef1c t\u1ebf theo m\u1eabu 01\/TKN-CNKD v\u00e0 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p>\nPublisher \u0111\u00e3 b\u1ecb n\u1ec1n t\u1ea3ng kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i kh\u00f4ng?\n<\/p>\n<\/div>\n\n\n\n<p>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 n\u1ebfu s\u1ed1 thu\u1ebf 2026 \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n tr\u1ea3. Publisher c\u1ea7n ki\u1ec3m tra ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb, b\u00e1o c\u00e1o \u0111\u1ed1i so\u00e1t v\u00e0 th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p>\nC\u00f3 c\u1ea3 thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng v\u00e0 Affiliate th\u00ec quy\u1ebft to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?\n<\/p>\n<\/div>\n\n\n\n<p>C\u1ea7n ph\u00e2n lo\u1ea1i ri\u00eang hai ngu\u1ed3n thu nh\u1eadp. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng; hoa h\u1ed3ng Affiliate \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Kh\u00f4ng n\u00ean g\u1ed9p hai kho\u1ea3n thu nh\u1eadp v\u00e0o c\u00f9ng m\u1ed9t t\u1edd khai khi ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p>\nC\u00f3 th\u1ec3 t\u1ef1 quy\u1ebft to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf tr\u1ef1c tuy\u1ebfn kh\u00f4ng?\n<\/p>\n<\/div>\n\n\n\n<p>C\u00f3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng eTax Mobile \u0111\u1ed1i v\u1edbi quy\u1ebft to\u00e1n TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. C\u00e1 nh\u00e2n kinh doanh v\u00e0 Publisher c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng C\u1ed5ng Thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00ea khai v\u00e0 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo m\u1eabu t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<div style=\"\nborder-left:5px solid #2563EB;\npadding-left:20px;\nmargin:25px 0;\n\">\n<p style=\"\nfont-family:inherit;\nfont-size:24px;\nfont-weight:700;\nmargin-bottom:15px;\n\">\n<p>\nBao l\u00e2u th\u00ec nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf?\n<\/p>\n<\/div>\n\n\n\n<p>Th\u1eddi gian gi\u1ea3i quy\u1ebft ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc hay ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf. Theo Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft t\u01b0\u01a1ng \u1ee9ng l\u00e0 6 ho\u1eb7c 10 ng\u00e0y l\u00e0m vi\u1ec7c theo c\u00e1c m\u1ed1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31, kh\u00f4ng bao g\u1ed3m th\u1eddi gian ch\u1edd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ed5 sung h\u1ed3 s\u01a1.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>K\u1ebft lu\u1eadn<\/strong><\/h1>\n\n\n\n<p>Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh thu\u1ebf 2026 gi\u00fap Publisher ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai, ki\u1ec3m tra s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 khi ph\u00e1t sinh kho\u1ea3n n\u1ed9p th\u1eeba. Quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u00e2n lo\u1ea1i \u0111\u00fang ngu\u1ed3n thu nh\u1eadp, l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<p><strong>XEM TH\u00caM: <a href=\"https:\/\/rentracks.com.vn\/thue-affiliate-cach-tinh-thue-va-muc-phat-2026\/\">Thu\u1ebf affiliate 2026: C\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1ch t\u00ednh v\u00e0 m\u1ee9c ph\u1ea1t khi vi ph\u1ea1m<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong n\u0103m 2026, ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf&hellip;&nbsp;<a href=\"https:\/\/rentracks.com.vn\/en\/huong-dan-quyet-toan-thue-va-hoan-thue-2026\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf 2026 chi ti\u1ebft<\/span><\/a><\/p>\n","protected":false},"author":19,"featured_media":17369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-17358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tiep-thi-lien-ket"],"_links":{"self":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts\/17358"}],"collection":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/comments?post=17358"}],"version-history":[{"count":1,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts\/17358\/revisions"}],"predecessor-version":[{"id":17377,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/posts\/17358\/revisions\/17377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/media\/17369"}],"wp:attachment":[{"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/media?parent=17358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/categories?post=17358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rentracks.com.vn\/en\/wp-json\/wp\/v2\/tags?post=17358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}