{"id":432,"date":"2026-06-28T09:36:12","date_gmt":"2026-06-28T09:36:12","guid":{"rendered":"https:\/\/www.dispa.vn\/?p=432"},"modified":"2026-06-28T09:37:13","modified_gmt":"2026-06-28T09:37:13","slug":"thue-thu-nhap-doanh-nghiep-spa","status":"publish","type":"post","link":"https:\/\/www.dispa.vn\/blog\/thue-thu-nhap-doanh-nghiep-spa\/","title":{"rendered":"C\u1ea8M NANG V\u1ec0 THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P SPA V\u00c0 B\u00c0I TO\u00c1N T\u1ed0I \u01afU L\u1ee2I NHU\u1eacN N\u0102M 2026"},"content":{"rendered":"\n<p>N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh quy\u1ebft li\u1ec7t khi <strong style=\"color:red\">lu\u1eadt thu\u1ebf v\u00e0 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t nghi\u00eam kh\u1eafc<\/strong>, t\u1ea1o c\u01a1 h\u1ed9i v\u00e0ng cho c\u00e1c doanh nghi\u1ec7p spa l\u00e0m \u0103n ch\u00e2n ch\u00ednh. V\u1edbi r\u1ee7i ro b\u1ecb truy thu h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n ph\u1ea1t do thi\u1ebfu hi\u1ec3u bi\u1ebft v\u1ec1 <a href=\"https:\/\/www.dispa.vn\/thue-giay-to-spa\/thue-gia-tri-gia-tang-dich-vu-spa\/\" target=\"_blank\" rel=\"noopener\"><strong>thu\u1ebf GTGT<\/strong><\/a> v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, m\u1edf v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t spa \u0111\u00e3 tr\u1edf th\u00e0nh b\u00e0i to\u00e1n s\u1ed1ng c\u00f2n v\u1ec1 t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap b\u1ea1n ho\u00e0n to\u00e0n th\u00e1o g\u1ee1 m\u1ecdi v\u01b0\u1edbng m\u1eafc v\u1ec1 <strong style=\"color:red\">thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p spa<\/strong> , \u0111\u1ea3m b\u1ea3o spa c\u1ee7a b\u1ea1n v\u1eefng v\u00e0ng tu\u00e2n th\u1ee7 v\u00e0 b\u1ee9t ph\u00e1 l\u1ee3i nhu\u1eadn trong k\u1ef7 nguy\u00ean m\u1edbi.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-967dfcdb9cd95235570857b6b61b2d1a\" id=\"htoc-i-t-ng-quan-v-thu-thu-nh-p-doanh-nghi-p-tndn-ng-nh-spa\"><strong>I. T\u1ed5ng Quan V\u1ec1 Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p Spa (Thu\u1ebf TNDN)<\/strong><\/h2>\n\n\n\n<p>Kh\u00e1c v\u1edbi thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u00e1nh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a d\u1ecbch v\u1ee5, <strong style=\"color:yellow;background-color:red\">Thu\u1ebf TNDN l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n l\u1ee3i nhu\u1eadn (ti\u1ec1n l\u00e3i)<\/strong> m\u00e0 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ki\u1ebfm \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i m\u1ecdi chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng h\u1ee3p l\u00fd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-98cb18aa4f5aed1d715a209291288bd5\" id=\"htoc-1-i-t-ng-p-d-ng-m-c-thu-su-t-v-c-ch-u-i-thu-thu-nh-p-doanh-nghi-p-n-m-2026\"><strong>1. \u0110\u1ed1i T\u01b0\u1ee3ng \u00c1p D\u1ee5ng, M\u1ee9c Thu\u1ebf Su\u1ea5t V\u00e0 C\u01a1 Ch\u1ebf \u01afu \u0110\u00e3i Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p N\u0103m 2026<\/strong><\/h3>\n\n\n\n<p><strong style=\"color:white;background-color:blue\">Thu\u1ebf TNDN ch\u1ec9 \u00e1p d\u1ee5ng cho m\u00f4 h\u00ecnh Doanh nghi\u1ec7p (C\u00f4ng ty TNHH, C\u00f4ng ty C\u1ed5 ph\u1ea7n)<\/strong>. N\u1ebfu b\u1ea1n l\u00e0 <strong><em>H\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/em><\/strong>, b\u1ea1n s\u1ebd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (<strong><em>t\u1ed5ng 7% bao g\u1ed3m thu\u1ebf GTGT v\u00e0 TNCN<\/em><\/strong>) v\u00e0 <strong><em>kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN<\/em><\/strong>.<\/p>\n\n\n\n<p><strong style=\"color:yellow;background-color:red\">Quy \u0111\u1ecbnh thu\u1ebf TNDN hi\u1ec7n h\u00e0nh ph\u00e2n chia th\u00e0nh 2 C\u01a1 ch\u1ebf \u01afu \u0111\u00e3i \u0111\u1ed9c l\u1eadp<\/strong> m\u00e0 doanh nghi\u1ec7p spa c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i \u01b0u:<\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-cly1{text-align:left;vertical-align:middle}\n.tg .tg-8eay{color:#F00;font-weight:bold;text-align:left;vertical-align:middle}\n.tg .tg-10jc{color:#F00;font-weight:bold;text-align:center;vertical-align:middle}\n.tg .tg-wa1i{font-weight:bold;text-align:center;vertical-align:middle}\n.tg .tg-zo59{background-color:#F00;color:#FF0;font-weight:bold;text-align:left;vertical-align:middle}\n.tg .tg-51yj{background-color:#000000;color:#FFF;font-weight:bold;text-align:left;vertical-align:middle}\n.tg .tg-yla0{font-weight:bold;text-align:left;vertical-align:middle}\n<\/style>\n<table class=\"tg\"><thead>\n  <tr>\n    <th class=\"tg-zo59\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FF0;background-color:transparent\">TI\u00caU CH\u00cd<\/span><\/th>\n    <th class=\"tg-zo59\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FF0;background-color:transparent\">C\u01a0 CH\u1ebe 1: \u01afU \u0110\u00c3I D\u1ef0A TR\u00caN QUY M\u00d4 DOANH THU<\/span><\/th>\n    <th class=\"tg-zo59\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FF0;background-color:transparent\">C\u01a0 CH\u1ebe 2: \u01afU \u0110\u00c3I D\u1ef0A TR\u00caN L\u0128NH V\u1ef0C \/ \u0110\u1ecaA B\u00c0N<\/span><\/th>\n    <th class=\"tg-zo59\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FF0;background-color:transparent\">M\u1ee8C THU\u1ebe SU\u1ea4T C\u01a0 B\u1ea2N<\/span><\/th>\n  <\/tr><\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">M\u1ee9c Thu\u1ebf Su\u1ea5t<\/span><\/td>\n    <td class=\"tg-wa1i\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">15% ho\u1eb7c 17%<\/span><\/td>\n    <td class=\"tg-wa1i\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">10%; 15% ho\u1eb7c 17%<\/span><\/td>\n    <td class=\"tg-10jc\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">20%<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">\u00c1p D\u1ee5ng Cho<\/span><\/td>\n    <td class=\"tg-8eay\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">M\u1ecdi ng\u00e0nh ngh\u1ec1 kinh doanh<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> th\u00f4ng th\u01b0\u1eddng (bao g\u1ed3m Spa), kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u00e0nh ngh\u1ec1, \u0111\u1ecba b\u00e0n.<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">C\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 (v\u00ed d\u1ee5: c\u00f4ng ngh\u1ec7 cao, y t\u1ebf) ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n kinh t\u1ebf kh\u00f3 kh\u0103n.<\/span><\/td>\n    <td class=\"tg-yla0\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">L\u1ee3i nhu\u1eadn thu\u1ea7n<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> c\u1ee7a ng\u00e0nh d\u1ecbch v\u1ee5 spa khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">\u0110i\u1ec1u Ki\u1ec7n C\u1ed1t L\u00f5i<\/span><\/td>\n    <td class=\"tg-8eay\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">Doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1:<\/span><br><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">&#8211; M\u1ee9c 15%:<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> Doanh thu t\u1eeb 1~3 t\u1ef7 VN\u0110 (\u00c1p d\u1ee5ng m\u1eb7c \u0111\u1ecbnh).<\/span><br><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">&#8211; M\u1ee9c 17%:<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> Doanh thu t\u1eeb 3~50 t\u1ef7 VN\u0110 (\u0110\u00e1p \u1ee9ng ti\u00eau ch\u00ed Doanh nghi\u1ec7p nh\u1ecf).<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh ngh\u1ec1\/\u0111\u1ecba b\u00e0n thu\u1ed9c danh m\u1ee5c \u01b0u \u0111\u00e3i. M\u1ee9c \u01b0u \u0111\u00e3i n\u00e0y <\/span><span style=\"font-weight:700;font-style:italic;text-decoration:none;color:#F00;background-color:transparent\">kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u1ed5ng doanh thu<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">.<\/span><\/td>\n    <td class=\"tg-cly1\"><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">Mi\u1ec5n\/Gi\u1ea3m Thu\u1ebf<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c <\/span><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">mi\u1ec5n thu\u1ebf TNDN trong m\u1ed9t s\u1ed1 n\u0103m \u0111\u1ea7u<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> ho\u1ea1t \u0111\u1ed9ng (th\u01b0\u1eddng l\u00e0 3-4 n\u0103m) v\u00e0 <\/span><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong m\u1ed9t s\u1ed1 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng (th\u01b0\u1eddng l\u00e0 3-4 n\u0103m) v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/td>\n    <td class=\"tg-cly1\"><\/td>\n  <\/tr>\n<\/tbody><\/table>\n\n\n\n<p><strong>T\u00f3m l\u1ea1i:<\/strong> N\u1ebfu c\u00f4ng ty spa c\u1ee7a b\u1ea1n c\u00f3 doanh thu t\u1eeb tr\u00ean 1 t\u1ef7 \u0111\u1ebfn d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng, b\u1ea1n m\u1eb7c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% d\u1ef1a tr\u00ean Quy m\u00f4 doanh thu m\u00e0 kh\u00f4ng c\u1ea7n x\u00e9t th\u00eam c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1eaft khe v\u1ec1 \u0111\u1ecba b\u00e0n hay ng\u00e0nh ngh\u1ec1 \u01b0u \u0111\u00e3i.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"731\" src=\"https:\/\/www.dispa.vn\/wp-content\/uploads\/2026\/06\/Chu-spa-dang-kiem-tra-ky-luong-cac-hoa-don-do-chung-tu-va-hop-dong-1300x731.jpg\" alt=\"Ch\u1ee7 spa \u0111ang ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ecf, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng\" class=\"wp-image-29454\" srcset=\"https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Chu-spa-dang-kiem-tra-ky-luong-cac-hoa-don-do-chung-tu-va-hop-dong-1300x731.jpg 1300w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Chu-spa-dang-kiem-tra-ky-luong-cac-hoa-don-do-chung-tu-va-hop-dong-400x225.jpg 400w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Chu-spa-dang-kiem-tra-ky-luong-cac-hoa-don-do-chung-tu-va-hop-dong-768x432.jpg 768w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Chu-spa-dang-kiem-tra-ky-luong-cac-hoa-don-do-chung-tu-va-hop-dong-1536x864.jpg 1536w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Chu-spa-dang-kiem-tra-ky-luong-cac-hoa-don-do-chung-tu-va-hop-dong.jpg 1920w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><figcaption class=\"wp-element-caption\">Ch\u1ee7 spa \u0111ang ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ecf, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-c41f4a67eb7e76d92c57dcd7a7e84066\" id=\"htoc-2-tin-vui-v-c-c-lo-i-ph-li-n-quan\"><strong>2. Tin Vui V\u1ec1 C\u00e1c Lo\u1ea1i Ph\u00ed Li\u00ean Quan<\/strong><\/h3>\n\n\n\n<p>M\u1ed9t \u0111i\u1ec3m s\u00e1ng \u0111\u00e1ng ch\u00fa \u00fd trong b\u1ee9c tranh thu\u1ebf n\u0103m 2026 l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eeb Nh\u00e0 n\u01b0\u1edbc. <strong style=\"color:red\">C\u0103n c\u1ee9 theo Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n vi\u1ec7c thu v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong> \u0111\u1ed1i v\u1edbi m\u1ecdi \u0111\u1ed1i t\u01b0\u1ee3ng. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00e1c c\u00f4ng ty spa gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-3fc74cdeb4d11302e23421443fa60ae8\" id=\"htoc-ii-c-ng-th-c-t-nh-thu-amp-t-m-quan-tr-ng-c-a-chi-ph-h-p-l\"><strong>II. C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf &amp; T\u1ea7m Quan Tr\u1ecdng C\u1ee7a &#8220;Chi Ph\u00ed H\u1ee3p L\u00fd&#8221;<\/strong><\/h2>\n\n\n\n<p>B\u00e0i to\u00e1n Thu\u1ebf TNDN xoay quanh m\u1ed9t c\u00f4ng th\u1ee9c c\u1ed1t l\u00f5i:<\/p>\n\n\n\n<p><strong style=\"color:white;background-color:blue\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = (T\u1ed5ng Doanh Thu &#8211; T\u1ed5ng Chi Ph\u00ed H\u1ee3p L\u00fd \u0110\u01b0\u1ee3c Tr\u1eeb) x Thu\u1ebf Su\u1ea5t TNDN<\/strong><\/p>\n\n\n\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t gi\u1eefa m\u1ed9t spa \u0111\u00f3ng nhi\u1ec1u thu\u1ebf v\u00e0 m\u1ed9t spa t\u1ed1i \u01b0u \u0111\u01b0\u1ee3c thu\u1ebf n\u1eb1m \u1edf c\u1ee5m t\u1eeb <strong style=\"color:white;background-color:blue\"><em>&#8220;Chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb&#8221;<\/em><\/strong>. C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u m\u1ecdi kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n\n\n\n<style type=\"text\/css\">\n.tg  {border-collapse:collapse;border-spacing:0;}\n.tg td{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg th{border-color:black;border-style:solid;border-width:1px;font-family:Arial, sans-serif;font-size:14px;\n  font-weight:normal;overflow:hidden;padding:10px 5px;word-break:normal;}\n.tg .tg-cly1{text-align:left;vertical-align:middle}\n.tg .tg-51yj{background-color:#000000;color:#FFF;font-weight:bold;text-align:left;vertical-align:middle}\n.tg .tg-yla0{font-weight:bold;text-align:left;vertical-align:middle}\n<\/style>\n<table class=\"tg\"><thead>\n  <tr>\n    <th class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">H\u1ea0NG M\u1ee4C CHI PH\u00cd<\/span><\/th>\n    <th class=\"tg-51yj\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#FFF\">\u0110I\u1ec0U KI\u1ec6N \u0110\u1ec2 \u0110\u01af\u1ee2C T\u00cdNH L\u00c0 &#8220;CHI PH\u00cd H\u1ee2P L\u00dd&#8221;<\/span><\/th>\n  <\/tr><\/thead>\n<tbody>\n  <tr>\n    <td class=\"tg-yla0\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Chi ph\u00ed m\u1eb7t b\u1eb1ng, \u0111i\u1ec7n n\u01b0\u1edbc<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Ph\u1ea3i c\u00f3 <\/span><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> r\u00f5 r\u00e0ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n n\u01b0\u1edbc mang t\u00ean c\u00f4ng ty.<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-yla0\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">L\u01b0\u01a1ng nh\u00e2n vi\u00ean &amp; Hoa h\u1ed3ng<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 Thu\u1ebf TNCN cho nh\u00e2n s\u1ef1.<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-yla0\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">M\u1ef9 ph\u1ea9m, V\u1eadt t\u01b0 ti\u00eau hao<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">B\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 <\/span><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#F00;background-color:transparent\">h\u00f3a \u0111\u01a1n \u0111\u1ecf<\/span><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\"> (h\u00f3a \u0111\u01a1n GTGT) t\u1eeb nh\u00e0 cung c\u1ea5p. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng mua b\u00e1n h\u00f3a \u0111\u01a1n kh\u1ed1ng.<\/span><\/td>\n  <\/tr>\n  <tr>\n    <td class=\"tg-yla0\"><span style=\"font-weight:700;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">Kh\u1ea5u hao m\u00e1y m\u00f3c (Laser, tri\u1ec7t l\u00f4ng)<\/span><\/td>\n    <td class=\"tg-cly1\"><span style=\"font-weight:400;font-style:normal;text-decoration:none;color:#000;background-color:transparent\">M\u00e1y m\u00f3c ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u\/mua b\u00e1n h\u1ee3p l\u1ec7, \u0111\u0103ng k\u00fd tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh.<\/span><\/td>\n  <\/tr>\n<\/tbody><\/table>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"731\" src=\"https:\/\/www.dispa.vn\/wp-content\/uploads\/2026\/06\/Bieu-do-du-lieu-so-sanh-so-thue-TNDN-spa-toi-uu-voi-muc-thue-co-ban-1300x731.jpg\" alt=\"Bi\u1ec3u \u0111\u1ed3 d\u1eef li\u1ec7u so s\u00e1nh s\u1ed1 thu\u1ebf TNDN spa t\u1ed1i \u01b0u v\u1edbi m\u1ee9c thu\u1ebf c\u01a1 b\u1ea3n\" class=\"wp-image-29453\" srcset=\"https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Bieu-do-du-lieu-so-sanh-so-thue-TNDN-spa-toi-uu-voi-muc-thue-co-ban-1300x731.jpg 1300w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Bieu-do-du-lieu-so-sanh-so-thue-TNDN-spa-toi-uu-voi-muc-thue-co-ban-400x225.jpg 400w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Bieu-do-du-lieu-so-sanh-so-thue-TNDN-spa-toi-uu-voi-muc-thue-co-ban-768x432.jpg 768w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Bieu-do-du-lieu-so-sanh-so-thue-TNDN-spa-toi-uu-voi-muc-thue-co-ban-1536x864.jpg 1536w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/Bieu-do-du-lieu-so-sanh-so-thue-TNDN-spa-toi-uu-voi-muc-thue-co-ban.jpg 1920w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><figcaption class=\"wp-element-caption\">Bi\u1ec3u \u0111\u1ed3 d\u1eef li\u1ec7u so s\u00e1nh s\u1ed1 thu\u1ebf TNDN spa t\u1ed1i \u01b0u v\u1edbi m\u1ee9c thu\u1ebf c\u01a1 b\u1ea3n<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-3ba47e26a6cd3be5258505f1bbe63f02\" id=\"htoc-iii-v-d-tr-c-quan-v-c-ch-t-nh-thu-tndn\"><strong>III. V\u00ed D\u1ee5 Tr\u1ef1c Quan V\u1ec1 C\u00e1ch T\u00ednh Thu\u1ebf TNDN<\/strong><\/h2>\n\n\n\n<p>Gi\u1ea3 s\u1eed b\u1ea1n l\u00e0 ch\u1ee7 C\u00f4ng ty TNHH Th\u1ea9m M\u1ef9 Vi\u1ec7n DISPA. Trong n\u0103m t\u00e0i ch\u00ednh 2026, s\u1ed5 s\u00e1ch ghi nh\u1eadn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li id=\"5\"><strong style=\"color:red\">T\u1ed5ng doanh thu (ch\u01b0a VAT):<\/strong> 3.000.000.000 VN\u0110.<\/li>\n\n\n\n<li id=\"4\"><strong style=\"color:red\">T\u1ed5ng chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb:<\/strong> Ti\u1ec1n thu\u00ea nh\u00e0 (500 tri\u1ec7u), L\u01b0\u01a1ng nh\u00e2n s\u1ef1 (800 tri\u1ec7u), Nh\u1eadp m\u1ef9 ph\u1ea9m (600 tri\u1ec7u), Kh\u1ea5u hao m\u00e1y (200 tri\u1ec7u). <strong>T\u1ed5ng c\u1ed9ng: 2.100.000.000 VN\u0110<\/strong>.<\/li>\n\n\n\n<li id=\"3\"><strong style=\"color:red\">L\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf:<\/strong> 3.000.000.000 &#8211; 2.100.000.000 = 900.000.000 VN\u0110.<\/li>\n\n\n\n<li id=\"2\"><strong style=\"color:red\">Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng:<\/strong> 17% (V\u00ec doanh thu 3 t\u1ef7 VN\u0110, thu\u1ed9c nh\u00f3m Doanh nghi\u1ec7p nh\u1ecf \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t).<\/li>\n\n\n\n<li id=\"1\"><strong style=\"color:red\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/strong> 900.000.000 x 17% = 153.000.000 VN\u0110.<\/li>\n<\/ul>\n\n\n\n<p>(N\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n 20%, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0 180.000.000 VN\u0110, cho th\u1ea5y vi\u1ec7c t\u1eadn d\u1ee5ng chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-pale-pink-color has-text-color has-link-color wp-elements-95b88ff6011c2439da12057fccd5b9e6\" id=\"htoc-iv-g-r-i-b-i-to-n-qu-n-l-k-to-n-c-ng-dispa\"><strong>IV. G\u1ee1 R\u1ed1i B\u00e0i To\u00e1n Qu\u1ea3n L\u00fd K\u1ebf To\u00e1n C\u00f9ng DISPA<\/strong><\/h2>\n\n\n\n<p>Qu\u1ea3n l\u00fd m\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb ch\u1eb1ng ch\u1ecbt \u0111\u1ec3 ch\u1ee9ng minh &#8220;chi ph\u00ed h\u1ee3p l\u00fd&#8221; l\u00e0 n\u1ed7i \u00e1c m\u1ed9ng c\u1ee7a nhi\u1ec1u ch\u1ee7 spa n\u1ebfu l\u00e0m th\u1ee7 c\u00f4ng. Vi\u1ec7c ghi nh\u1eadn sai doanh thu t\u1eeb c\u00e1c th\u1ebb li\u1ec7u tr\u00ecnh tr\u1ea3 tr\u01b0\u1edbc c\u00f3 th\u1ec3 khi\u1ebfn doanh thu &#8220;ph\u00ecnh to&#8221; \u1ea3o, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p m\u1ee9c thu\u1ebf TNDN cao b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"731\" src=\"https:\/\/www.dispa.vn\/wp-content\/uploads\/2026\/06\/DISPA-ho-tro-chu-spa-quan-ly-tai-chinh-phan-bo-doanh-thu-thuc-te-va-nop-thue-thu-nhap-doanh-nghiep-spa-1300x731.jpg\" alt=\"DISPA h\u1ed7 tr\u1ee3 ch\u1ee7 spa qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ph\u00e2n b\u1ed5 doanh thu th\u1ef1c t\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p spa\" class=\"wp-image-29455\" srcset=\"https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/DISPA-ho-tro-chu-spa-quan-ly-tai-chinh-phan-bo-doanh-thu-thuc-te-va-nop-thue-thu-nhap-doanh-nghiep-spa-1300x731.jpg 1300w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/DISPA-ho-tro-chu-spa-quan-ly-tai-chinh-phan-bo-doanh-thu-thuc-te-va-nop-thue-thu-nhap-doanh-nghiep-spa-400x225.jpg 400w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/DISPA-ho-tro-chu-spa-quan-ly-tai-chinh-phan-bo-doanh-thu-thuc-te-va-nop-thue-thu-nhap-doanh-nghiep-spa-768x432.jpg 768w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/DISPA-ho-tro-chu-spa-quan-ly-tai-chinh-phan-bo-doanh-thu-thuc-te-va-nop-thue-thu-nhap-doanh-nghiep-spa-1536x864.jpg 1536w, https:\/\/www.dispa.vn\/blog\/wp-content\/uploads\/2026\/06\/DISPA-ho-tro-chu-spa-quan-ly-tai-chinh-phan-bo-doanh-thu-thuc-te-va-nop-thue-thu-nhap-doanh-nghiep-spa.jpg 1920w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><figcaption class=\"wp-element-caption\">DISPA h\u1ed7 tr\u1ee3 ch\u1ee7 spa qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ph\u00e2n b\u1ed5 doanh thu th\u1ef1c t\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p spa<\/figcaption><\/figure>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3, b\u1ea1n c\u1ea7n m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb chuy\u00ean s\u00e2u. <a href=\"https:\/\/www.dispa.vn\/tu-dong-hoa-crm-trai-nghiem-khach-hang\/\" target=\"_blank\" rel=\"noopener\"><strong>H\u1ec7 th\u1ed1ng DISPA (CRM + Mobile App) \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf chuy\u00ean bi\u1ec7t cho ng\u00e0nh l\u00e0m \u0111\u1eb9p<\/strong><\/a> ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li id=\"9\"><strong style=\"color:red\">Ph\u00e2n b\u1ed5 doanh thu th\u1ef1c t\u1ebf:<\/strong> X\u1eed l\u00fd tri\u1ec7t \u0111\u1ec3 &#8220;c\u1ea1m b\u1eaby&#8221; th\u1ebb li\u1ec7u tr\u00ecnh b\u1eb1ng c\u00e1ch tr\u1eeb bu\u1ed5i t\u1ef1 \u0111\u1ed9ng v\u00e0 ch\u1ec9 ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n kh\u00e1ch \u0111\u1ebfn l\u00e0m d\u1ecbch v\u1ee5, minh b\u1ea1ch h\u00f3a d\u00f2ng ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n\n\n\n<li id=\"8\"><strong style=\"color:red\">B\u00f3c t\u00e1ch t\u1ef1 \u0111\u1ed9ng:<\/strong> Ph\u00e2n lo\u1ea1i r\u00f5 r\u00e0ng doanh thu d\u1ecbch v\u1ee5 v\u00e0 doanh thu b\u00e1n l\u1ebb m\u1ef9 ph\u1ea9m, gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng \u0111\u1ed1i so\u00e1t v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li id=\"7\"><strong style=\"color:red\">B\u00e1o c\u00e1o th\u1eddi gian th\u1ef1c:<\/strong> \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, l\u1ecbch h\u1eb9n ngay tr\u00ean \u0111i\u1ec7n tho\u1ea1i, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u doanh thu ch\u00ednh x\u00e1c \u0111\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t th\u1ee7 c\u00f4ng v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn minh b\u1ea1ch.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh quy\u1ebft li\u1ec7t khi lu\u1eadt thu\u1ebf v\u00e0 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t nghi\u00eam kh\u1eafc,<\/p>\n","protected":false},"author":1,"featured_media":29452,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[77,78],"class_list":["post-432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-giay-to-spa","tag-cac-loai-thue","tag-chung-tu"],"_links":{"self":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts\/432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/comments?post=432"}],"version-history":[{"count":3,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts\/432\/revisions"}],"predecessor-version":[{"id":29457,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/posts\/432\/revisions\/29457"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/media\/29452"}],"wp:attachment":[{"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/media?parent=432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/categories?post=432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dispa.vn\/blog\/wp-json\/wp\/v2\/tags?post=432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}