{"id":29172,"date":"2025-07-15T09:15:21","date_gmt":"2025-07-15T02:15:21","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=29172"},"modified":"2025-07-15T11:06:38","modified_gmt":"2025-07-15T04:06:38","slug":"thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf TNDN 2025"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/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:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Thue_thu_nhap_doanh_nghiep_la_gi\" >Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Vai_tro_cua_thue_thu_nhap_doanh_nghiep\" >Vai tr\u00f2 c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Nguon_thu_quan_trong_cho_Ngan_sach_Nha_nuoc\" >Ngu\u1ed3n thu quan tr\u1ecdng cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Cong_cu_dieu_tiet_vi_mo_nen_kinh_te\" >C\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4 n\u1ec1n kinh t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Gop_phan_dam_bao_cong_bang_xa_hoi_va_phan_phoi_lai_thu_nhap\" >G\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Khuyen_khich_doanh_nghiep_hoat_dong_hieu_qua_va_minh_bach\" >Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Gop_phan_xay_dung_moi_truong_dau_tu_kinh_doanh_hap_dan\" >G\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh h\u1ea5p d\u1eabn<\/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:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Doi_tuong_nop_thue_thu_nhap_doanh_nghiep_moi_nhat_2025\" >\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Cach_tinh_thue_thu_nhap_doanh_nghiep\" >C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Cong_thuc_tinh_thue_thu_nhap_doanh_nghiep\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Cach_xac_dinh_thu_nhap_tinh_thue_TNDN\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Thue_suat_thue_thu_nhap_doanh_nghiep\" >Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/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:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Cac_loai_thu_nhap_duoc_mien_thue_TNDN_2025\" >C\u00e1c lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Nhung_luu_y_khi_nop_thue_thu_nhap_doanh_nghiep\" >Nh\u1eefng l\u01b0u \u00fd khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Thoi_han_nop_ho_so_khai_thue_TNDN\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.ckconitsha.com\/vn\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-tndn-2025\/#Nop_ho_so_khai_thue_thu_nhap_doanh_nghiep_o_dau\" >N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf \u0111\u00e2u?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify\">Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m chi\u1ebfn l\u01b0\u1ee3c trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. T\u1eeb vi\u1ec7c x\u00e1c l\u1eadp ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1ed1, \u0111\u1ebfn nh\u1eefng \u0111\u1ed9ng th\u00e1i si\u1ebft ch\u1eb7t ki\u1ec3m tra ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam \u0111ang v\u1eadn h\u00e0nh theo h\u01b0\u1edbng t\u0103ng c\u01b0\u1eddng c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7t ra th\u00e1ch th\u1ee9c v\u1ec1 n\u0103ng l\u1ef1c n\u1ed9i t\u1ea1i trong ho\u1ea1ch \u0111\u1ecbnh thu\u1ebf, \u0111\u1ed3ng th\u1eddi m\u1edf ra c\u01a1 h\u1ed9i cho nh\u1eefng doanh nghi\u1ec7p bi\u1ebft t\u1eadn d\u1ee5ng ch\u00ednh s\u00e1ch \u0111\u1ec3 t\u1ed1i \u01b0u m\u00f4 h\u00ecnh kinh doanh.<\/p>\n<h2 id=\"thue-thu-nhap-doanh-nghiep-la-gi\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_doanh_nghiep_la_gi\"><\/span>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c thu n\u1ed9p theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify\">Trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, h\u1ec7 th\u1ed1ng thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd \u0111\u1ec3 th\u00edch \u1ee9ng v\u1edbi b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp v\u00e0 y\u00eau c\u1ea7u c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh thu\u1ebf. N\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eaft bu\u1ed9c, t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 ng\u0103n ng\u1eeba h\u00e0nh vi chuy\u1ec3n gi\u00e1. Ngo\u00e0i ra, c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf theo ng\u00e0nh ngh\u1ec1, \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao,.. c\u0169ng ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng s\u1eed d\u1ee5ng thu\u1ebf nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 th\u00fac \u0111\u1ea9y \u0111\u1ed5i m\u1edbi, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 ch\u1ecdn l\u1ecdc.\u00a0<\/p>\n<p style=\"text-align: justify\">V\u1edbi t\u1ed1c \u0111\u1ed9 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n c\u00e1c chu\u1ea9n m\u1ef1c thu\u1ebf to\u00e0n c\u1ea7u, thu\u1ebf TNDN kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n, m\u00e0 \u0111ang tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 chi\u1ebfn l\u01b0\u1ee3c c\u1ea7n \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ho\u1ea1ch \u0111\u1ecbnh t\u1eeb s\u1edbm.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2025\/06\/1-thue-thu-nhap-doanh-nghiep-la-gi.jpg\" style=\"width: 1000px;height: 525px\"><br \/>\n<em>Thu\u1ebf TNDN l\u00e0 kho\u1ea3n thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/em><\/p>\n<h2 id=\"vai-tro-cua-thue-thu-nhap-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_thue_thu_nhap_doanh_nghiep\"><\/span>Vai tr\u00f2 c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Ngu\u1ed3n thu quan tr\u1ecdng cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>C\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4 n\u1ec1n kinh t\u1ebf<\/li>\n<li>G\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp<\/li>\n<li>Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch<\/li>\n<li>G\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh h\u1ea5p d\u1eabn<\/li>\n<\/ol>\n<p style=\"text-align: justify\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft quan tr\u1ecdng c\u1ee7a nh\u00e0 n\u01b0\u1edbc, g\u00f3p ph\u1ea7n ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp trong x\u00e3 h\u1ed9i v\u00e0 t\u1ea1o ra ngu\u1ed3n ng\u00e2n s\u00e1ch \u1ed5n \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/p>\n<h3 id=\"nguon-thu-quan-trong-cho-ngan-sach-nha-nuoc\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Nguon_thu_quan_trong_cho_Ngan_sach_Nha_nuoc\"><\/span>Ngu\u1ed3n thu quan tr\u1ecdng cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">\u0110\u00e2y l\u00e0 vai tr\u00f2 c\u01a1 b\u1ea3n v\u00e0 tr\u1ef1c ti\u1ebfp nh\u1ea5t c\u1ee7a thu\u1ebf TNDN. Kho\u1ea3n thu t\u1eeb thu\u1ebf TNDN l\u00e0 m\u1ed9t ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u00e1ng k\u1ec3, \u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Sau \u0111\u00f3, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng \u0111\u1ec3 chi ti\u00eau cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng c\u1ed9ng nh\u01b0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng (\u0111\u01b0\u1eddng s\u00e1, c\u1ea7u c\u1ed1ng, \u0111i\u1ec7n, n\u01b0\u1edbc), gi\u00e1o d\u1ee5c, y t\u1ebf, an sinh x\u00e3 h\u1ed9i, qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00e1c.<\/p>\n<p style=\"text-align: justify\">Trong nhi\u1ec1u qu\u1ed1c gia, thu\u1ebf TNDN l\u00e0 s\u1eafc thu\u1ebf c\u00f3 quy m\u00f4 \u0111\u1ed9ng vi\u00ean ng\u00e2n s\u00e1ch \u0111\u1ee9ng th\u1ee9 hai, sau thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/p>\n<h3 id=\"cong-cu-dieu-tiet-vi-mo-nen-kinh-te\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cong_cu_dieu_tiet_vi_mo_nen_kinh_te\"><\/span>C\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4 n\u1ec1n kinh t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf TNDN \u0111\u1ec3 khuy\u1ebfn kh\u00edch ho\u1eb7c h\u1ea1n ch\u1ebf \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c ho\u1eb7c khu v\u1ef1c \u0111\u1ecba l\u00fd c\u1ee5 th\u1ec3. V\u00ed d\u1ee5, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf (mi\u1ec5n gi\u1ea3m thu\u1ebf, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) cho c\u00e1c ng\u00e0nh c\u00f4ng ngh\u1ec7 cao, n\u00f4ng nghi\u1ec7p, ho\u1eb7c c\u00e1c v\u00f9ng kinh t\u1ebf kh\u00f3 kh\u0103n s\u1ebd thu h\u00fat doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u00f3, g\u00f3p ph\u1ea7n chuy\u1ec3n d\u1ecbch c\u01a1 c\u1ea5u kinh t\u1ebf theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify\">Trong nh\u1eefng giai \u0111o\u1ea1n kinh t\u1ebf kh\u00f3 kh\u0103n, Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 ban h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf TNDN \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, k\u00edch th\u00edch s\u1ea3n xu\u1ea5t kinh doanh, gi\u1eef v\u1eefng vi\u1ec7c l\u00e0m v\u00e0 th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, khi kinh t\u1ebf ph\u00e1t tri\u1ec3n n\u00f3ng, thu\u1ebf TNDN c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 h\u1ea1n ch\u1ebf l\u1ea1m ph\u00e1t, \u1ed5n \u0111\u1ecbnh th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3 id=\"gop-phan-dam-bao-cong-bang-xa-hoi-va-phan-phoi-lai-thu-nhap\"><span class=\"ez-toc-section\" id=\"Gop_phan_dam_bao_cong_bang_xa_hoi_va_phan_phoi_lai_thu_nhap\"><\/span>G\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">L\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh v\u00e0o l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3, t\u1ea1o ra nhi\u1ec1u l\u1ee3i nhu\u1eadn s\u1ebd \u0111\u00f3ng g\u00f3p nhi\u1ec1u thu\u1ebf h\u01a1n, qua \u0111\u00f3 g\u00f3p ph\u1ea7n ph\u00e2n ph\u1ed1i l\u1ea1i m\u1ed9t ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u00f3 cho x\u00e3 h\u1ed9i th\u00f4ng qua c\u00e1c ho\u1ea1t \u0111\u1ed9ng chi ti\u00eau c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify\">M\u1eb7c d\u00f9 kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp c\u00e1 nh\u00e2n, nh\u01b0ng vi\u1ec7c thu thu\u1ebf TNDN g\u00f3p ph\u1ea7n gi\u1ea3m b\u1edbt s\u1ef1 ch\u00eanh l\u1ec7ch gi\u00e0u ngh\u00e8o trong x\u00e3 h\u1ed9i b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng ngu\u1ed3n thu \u0111\u00f3 \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng y\u1ebfu th\u1ebf, \u0111\u1ea7u t\u01b0 v\u00e0o ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i.<\/p>\n<h3 id=\"khuyen-khich-doanh-nghiep-hoat-dong-hieu-qua-va-minh-bach\"><span class=\"ez-toc-section\" id=\"Khuyen_khich_doanh_nghiep_hoat_dong_hieu_qua_va_minh_bach\"><\/span>Khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Vi\u1ec7c n\u1ed9p thu\u1ebf TNDN \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch minh b\u1ea1ch, r\u00f5 r\u00e0ng, ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu chi. \u0110i\u1ec1u n\u00e0y khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. V\u00ec v\u1eady, \u0111\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn cao h\u01a1n s\u1ebd c\u00f3 m\u1ee9c \u0111\u00f3ng thu\u1ebf cao h\u01a1n, cho th\u1ea5y hi\u1ec7u qu\u1ea3 kinh doanh t\u1ed1t.<\/p>\n<h3 id=\"gop-phan-xay-dung-moi-truong-dau-tu-kinh-doanh-hap-dan\"><span class=\"ez-toc-section\" id=\"Gop_phan_xay_dung_moi_truong_dau_tu_kinh_doanh_hap_dan\"><\/span>G\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh h\u1ea5p d\u1eabn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">M\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf minh b\u1ea1ch, \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00ednh c\u1ea1nh tranh cao l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 thu h\u00fat d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ea3 trong n\u01b0\u1edbc l\u1eabn qu\u1ed1c t\u1ebf. Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng h\u1ee3p l\u00fd s\u1ebd tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 chi\u1ebfn l\u01b0\u1ee3c gi\u00fap doanh nghi\u1ec7p c\u00e2n nh\u1eafc v\u00e0 l\u1ef1a ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c lo\u1ea1i b\u1ecf c\u00e1c y\u1ebfu t\u1ed1 ph\u00e2n bi\u1ec7t trong ch\u00ednh s\u00e1ch thu\u1ebf gi\u1eefa c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p hay khu v\u1ef1c kinh t\u1ebf nh\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh g\u00f3p ph\u1ea7n \u0111\u1ecbnh h\u00ecnh m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh doanh c\u00f4ng b\u1eb1ng. Qua \u0111\u00f3, t\u1ea1o \u0111\u1ed9ng l\u1ef1c c\u1ea1nh tranh l\u00e0nh m\u1ea1nh v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c x\u00e3 h\u1ed9i.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"vai tr\u00f2 c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2025\/06\/2-vai-tro-cua-thue-thu-nhap-doanh-nghiep.jpg\" style=\"width: 1000px;height: 525px\"><br \/>\n<em>Thu\u1ebf TNDN gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng r\u00fat ng\u1eafn kho\u1ea3ng c\u00e1ch gi\u1eefa gi\u00e0u ngh\u00e8o trong x\u00e3 h\u1ed9i<\/em><\/p>\n<h2 id=\"doi-tuong-nop-thue-thu-nhap-doanh-nghiep-moi-nhat-2025\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nop_thue_thu_nhap_doanh_nghiep_moi_nhat_2025\"><\/span>\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i) n\u0103m 2025 \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua v\u00e0o ng\u00e0y 14\/06\/2025 v\u00e0 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2025. C\u00e1c quy \u0111\u1ecbnh trong lu\u1eadt n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025.<\/p>\n<p style=\"text-align: justify\">V\u1ec1 c\u01a1 b\u1ea3n, quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef \u1ed5n \u0111\u1ecbnh, k\u1ebf th\u1eeba c\u00e1c nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng t\u1eeb tr\u01b0\u1edbc. Theo \u0111\u00f3, trong n\u0103m 2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN ti\u1ebfp t\u1ee5c tu\u00e2n th\u1ee7 theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung b\u1edfi Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2010\/QH12.<\/p>\n<p style=\"text-align: justify\">Theo \u0111\u00f3, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf hay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a b\u1ed9 lu\u1eadt n\u00e0y nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf (g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">b) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (g\u1ecdi t\u1eaft l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i), c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">c) C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">d) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">\u0111) C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify\">2. Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">a) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">b) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u1ea3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa n\u00e0y;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">c) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf v\u1edbi ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">d) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify\">3. C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa l\u00e0 \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng qua \u0111\u00f3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam. Bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">a) C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u1ecf khai th\u00e1c (nh\u01b0 d\u1ea7u kh\u00ed, kho\u00e1ng s\u1ea3n,&#8230;) ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">b) C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng k\u00e9o d\u00e0i;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">c) C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n) th\u00f4ng qua nh\u00e2n s\u1ef1 t\u1ea1i ch\u1ed7 ho\u1eb7c b\u00ean th\u1ee9 ba;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">d) \u0110\u1ea1i l\u00fd ho\u1ea1t \u0111\u1ed9ng thay m\u1eb7t cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p style=\"text-align: justify;margin-left: 40px\">\u0111) V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam c\u00f3 quy\u1ec1n k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 thay m\u1eb7t doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, d\u00f9 kh\u00f4ng c\u00f3 quy\u1ec1n k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"\u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf tndn\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2025\/06\/3-doi-tuong-nop-thue-tndn.jpg\" style=\"width: 1000px;height: 525px\"><br \/>\n<em>C\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam \u0111\u1ec1u c\u1ea7n ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNDN<\/em><\/p>\n<h2 id=\"cach-tinh-thue-thu-nhap-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung b\u1edfi Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2010\/QH12. C\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<h3 id=\"cong-thuc-tinh-thue-thu-nhap-doanh-nghiep\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo \u0111i\u1ec1u 6 c\u1ee7a b\u1ed9 Lu\u1eadt n\u00e0y, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a theo thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t:<\/p>\n<table align=\"center\" border=\"1\" cellspacing=\"5\" style=\"height:1px;width:70%\">\n<tr>\n<td>\n<p style=\"text-align: center\"><em>Thu\u1ebf TNDN = Thu nh\u1eadp t\u00ednh thu\u1ebf TNDN x thu\u1ebf su\u1ea5t<\/em><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<h3 id=\"cach-xac-dinh-thu-nhap-tinh-thue-tndn\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thu_nhap_tinh_thue_TNDN\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">Theo \u0110i\u1ec1u 7 c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12, thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc sau:<\/p>\n<p style=\"text-align: justify\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb \u0111i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c ph\u00e9p k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c (bao g\u1ed3m c\u1ea3 thu nh\u1eadp ph\u00e1t sinh ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam).<\/p>\n<p style=\"text-align: justify\">3. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/p>\n<p style=\"text-align: justify\"><em>C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/em><\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"5\" cellspacing=\"1\" style=\"width:70%\">\n<tr>\n<td style=\"text-align: center\"><em>Thu nh\u1eadp t\u00ednh thu\u1ebf = Doanh thu + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c\u00a0&#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0 &#8211; ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH &amp; CN (n\u1ebfu c\u00f3)<\/em><\/td>\n<\/tr>\n<\/table>\n<h3 id=\"thue-suat-thue-thu-nhap-doanh-nghiep\" style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Thue_suat_thue_thu_nhap_doanh_nghiep\"><\/span>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p n\u0103m 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p n\u0103m 2013), k\u1ebft h\u1ee3p c\u00f9ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u00e1p d\u1ee5ng trong n\u0103m 2025 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:\u00a0<\/p>\n<table align=\"center\" border=\"1\" cellpadding=\"1\" cellspacing=\"5\" style=\"height:1px;width:80%\">\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">M\u1ee9c Thu\u1ebf Su\u1ea5t<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">\u0110\u1ed1i t\u01b0\u1ee3ng \/ Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">20%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">T\u1ea5t c\u1ea3 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">32% \u2013 50%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed v\u00e0 nh\u1eefng t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t nam<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">50%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c nguy\u00ean qu\u00fd hi\u1ebfm \u0111\u1ed1i v\u1edbi c\u00e1c m\u1ecf b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, antimon, vonfram, \u0111\u00e1 qu\u00fd v\u00e0 \u0111\u1ea5t hi\u1ebfm.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">40%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">C\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c nguy\u00ean qu\u00fd hi\u1ebfm \u0111\u1ed1i v\u1edbi c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">10%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Trong v\u00f2ng 15 n\u0103m, cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i c\u00e1c khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, trong khu kinh t\u1ebf ho\u1eb7c khu c\u00f4ng ngh\u1ec7 cao.<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c \u01b0u ti\u00ean nh\u01b0: nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, c\u00f4ng ngh\u1ec7 sinh h\u1ecdc, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng,&#8230;<\/p>\n<p style=\"text-align: justify\">+ Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao ho\u1eb7c doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<br \/>\n\t\t\t+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, kh\u00f4ng bao g\u1ed3m c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c khai th\u00e1c kho\u00e1ng s\u1ea3n, nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c th\u00f9.<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn, kh\u00f4ng thu\u1ed9c ng\u00e0nh ngh\u1ec1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 12.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">10%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">+ Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong c\u00e1c l\u0129nh v\u1ef1c: gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u2013 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea ho\u1eb7c cho thu\u00ea mua, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf n\u0103m 2023.<\/p>\n<p style=\"text-align: justify\">+ Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1o in (bao g\u1ed3m c\u1ea3 doanh thu t\u1eeb qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o in) v\u00e0 thu nh\u1eadp c\u1ee7a c\u01a1 quan xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n.<\/p>\n<p style=\"text-align: justify\">+ Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n v\u00e0 th\u1ee7y s\u1ea3n t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n<p style=\"text-align: justify\">+ H\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng, l\u00e2m, ng\u01b0, di\u00eam nghi\u1ec7p, k\u1ec3 c\u1ea3 khi kh\u00f4ng n\u1eb1m trong \u0111\u1ecba b\u00e0n thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i (t\u1ee9c kh\u00f4ng thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n).<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">17%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Trong th\u1eddi h\u1ea1n 10 n\u0103m cho c\u00e1c lo\u1ea1i d\u1ef1 \u00e1n:<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f3 kh\u0103n.<\/p>\n<p style=\"text-align: justify\">+ D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau\u2026<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">15%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Doanh nghi\u1ec7p tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn n\u00f4ng &#8211; th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng kh\u00f4ng \u01b0u \u0111\u00e3i<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: center\">17%<\/p>\n<\/td>\n<td style=\"border-color:#000000;border-style:solid;border-width:1px;vertical-align:middle\">\n<p style=\"text-align: justify\">Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<h2 id=\"cac-loai-thu-nhap-duoc-mien-thue-tndn-2025\"><span class=\"ez-toc-section\" id=\"Cac_loai_thu_nhap_duoc_mien_thue_TNDN_2025\"><\/span>C\u00e1c lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 4 Ngh\u1ecb quy\u1ebft s\u1ed1 14\/2008\/QH12, c\u00e1c doanh nghi\u1ec7p c\u00f3 nh\u1eefng ngu\u1ed3n thu nh\u1eadp sau th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/p>\n<ul>\n<li style=\"text-align: justify\">Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, ch\u0103n nu\u00f4i c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.\u00a0<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p.<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m \u0111ang trong th\u1eddi k\u1ef3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a\/ d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p d\u00e0nh ri\u00eang cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV.<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, tr\u1ebb em, ng\u01b0\u1eddi t\u00e0n t\u1eadt c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i.<\/li>\n<li style=\"text-align: justify\">Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, li\u00ean k\u1ebft, li\u00ean doanh v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n<li style=\"text-align: justify\">Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">B\u00ean c\u1ea1nh \u0111\u00f3, nh\u1eb1m th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p th\u00edch \u1ee9ng linh ho\u1ea1t v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng, Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 \u0110i\u1ec1u 10 \u0111\u00e3 b\u1ed5 sung v\u00e0 ban h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00e1p d\u1ee5ng trong n\u0103m 2025, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify\">Mi\u1ec5n thu\u1ebf trong 2 n\u0103m \u0111\u1ea7u v\u00e0 gi\u1ea3m 50% thu\u1ebf trong 4 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, bao g\u1ed3m: Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00e1c t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 th\u1eddi h\u1ea1n mi\u1ec5n, gi\u1ea3m thu\u1ebf th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li style=\"text-align: justify\">Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, bao g\u1ed3m: Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p, Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n ho\u1eb7c quy\u1ec1n mua c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p.<\/li>\n<li style=\"text-align: justify\">Mi\u1ec5n thu\u1ebf trong 3 n\u0103m li\u00ean ti\u1ebfp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/li>\n<\/ul>\n<p style=\"text-align: center\"><img decoding=\"async\" alt=\"\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf tndn\" src=\"https:\/\/www.pace.edu.vn\/uploads\/news\/2025\/06\/4-thu-nhap-duoc-mien-thue-tndn.jpg\" style=\"width: 1000px;height: 525px\"><br \/>\n<em>C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/p>\n<h2 id=\"nhung-luu-y-khi-nop-thue-thu-nhap-doanh-nghiep\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_nop_thue_thu_nhap_doanh_nghiep\"><\/span>Nh\u1eefng l\u01b0u \u00fd khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"thoi-han-nop-ho-so-khai-thue-tndn\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_khai_thue_TNDN\"><\/span>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify\">a) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m;<\/p>\n<p style=\"text-align: justify\">b) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf;<\/p>\n<p style=\"text-align: justify\">c) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n; tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh.<\/p>\n<h3 id=\"nop-ho-so-khai-thue-thu-nhap-doanh-nghiep-o-dau\"><span class=\"ez-toc-section\" id=\"Nop_ho_so_khai_thue_thu_nhap_doanh_nghiep_o_dau\"><\/span>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf \u0111\u00e2u?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2008, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.\u00a0<\/p>\n<p style=\"text-align: justify\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1eb7t t\u1ea1i t\u1ec9nh ho\u1eb7c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n tr\u1ee5 s\u1edf ch\u00ednh, th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed ph\u00e1t sinh gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m \u0111\u00f3.<\/p>\n<p style=\"text-align: justify\">Vi\u1ec7c qu\u1ea3n l\u00fd, ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n thu t\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.\u00a0<\/p>\n<p style=\"text-align: justify\"><em>&gt;&gt;&gt; T\u00ecm hi\u1ec3u th\u00eam: C\u00e1ch tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p m\u1edbi nh\u1ea5t<\/em><\/p>\n<p style=\"text-align: justify\">Trong d\u00f2ng ch\u1ea3y v\u1eadn h\u00e0nh c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c hi\u1ec3u v\u00e0 ch\u1ee7 \u0111\u1ed9ng trong ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u00ednh l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a t\u01b0 duy qu\u1ea3n tr\u1ecb b\u1ec1n v\u1eefng. Khi nh\u00ecn nh\u1eadn thu\u1ebf nh\u01b0 m\u1ed9t y\u1ebfu t\u1ed1 chi\u1ebfn l\u01b0\u1ee3c, nh\u00e0 l\u00e3nh \u0111\u1ea1o c\u00f3 th\u00eam c\u00f4ng c\u1ee5 \u0111\u1ec3 ho\u1ea1ch \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh d\u00e0i h\u1ea1n.<\/p>\n<p>Ngu\u1ed3n: <a href=\"http:\/\/www.ckconitsha.com\/vn\/\">http:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p \u0111ang tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m chi\u1ebfn l\u01b0\u1ee3c trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. T\u1eeb vi\u1ec7c x\u00e1c l\u1eadp ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1ed1, \u0111\u1ebfn nh\u1eefng \u0111\u1ed9ng th\u00e1i si\u1ebft ch\u1eb7t ki\u1ec3m tra ch\u1ed1ng chuy\u1ec3n gi\u00e1, h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[],"class_list":["post-29172","post","type-post","status-publish","format-standard","hentry","category-kien-thuc"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/29172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=29172"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/29172\/revisions"}],"predecessor-version":[{"id":29201,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/29172\/revisions\/29201"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=29172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=29172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=29172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}