{"id":4065,"date":"2025-12-22T09:34:49","date_gmt":"2025-12-22T02:34:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4065"},"modified":"2026-01-04T22:52:15","modified_gmt":"2026-01-04T15:52:15","slug":"nghi-dinh-so-320","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nghi-dinh-so-320\/","title":{"rendered":"Decree No. 320\/2025\/ND-CP: Guidance on Corporate Income Tax 2026"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/span><\/a> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t n\u0103m 2025, chi ti\u1ebft h\u00f3a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) s\u1eeda \u0111\u1ed5i, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/12\/2025. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf s\u1ed1 v\u00e0 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, vi\u1ec7c n\u1eafm v\u1eefng Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb. V\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 chu\u1ea9n h\u00f3a c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu m\u00e0 c\u00f2n \u0111\u01b0a ra c\u00e1c gi\u1edbi h\u1ea1n chi ph\u00ed kh\u1eaft khe h\u01a1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 chi ph\u00fac l\u1ee3i v\u00e0 l\u00e3i vay.<\/span><\/p>\n

S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc ngo\u1eb7t minh b\u1ea1ch h\u00f3a giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kinh doanh n\u1ec1n t\u1ea3ng s\u1ed1. V\u1edbi thay \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 10 v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang gi\u00fap tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n qua ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i c\u00f4ng ngh\u1ec7. H\u00e3y c\u00f9ng MAN – Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c \u0111i\u1ec3m m\u1edbi ngay d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

T\u1ed5ng quan v\u1ec1 ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/b><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169, t\u1eadp trung bao qu\u00e1t c\u00e1c m\u00f4 h\u00ecnh kinh doanh hi\u1ec7n \u0111\u1ea1i. \u0110i\u1ec1u 1 n\u00eau r\u00f5 \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN, t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd th\u1ed1ng nh\u1ea5t cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb n\u0103m 2025 tr\u1edf \u0111i.<\/span><\/p>\n

\"T\u1ed5ng
T\u1ed5ng quan v\u1ec1 ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320_2025_N\u0110-CP<\/figcaption><\/figure>\n

Theo \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf bao g\u1ed3m doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam. \u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 s\u1ef1 c\u1ee5 th\u1ec3 h\u00f3a v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh kinh doanh kh\u00f4ng c\u1ea7n s\u1ef1 hi\u1ec7n di\u1ec7n v\u1eadt l\u00fd.<\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd v\u1ec1 “Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay”. T\u1ed5 ch\u1ee9c Vi\u1ec7t Nam khi mua d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i (th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1) ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay. \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng, \u0111\u1ea3m b\u1ea3o kh\u00f4ng th\u1ea5t tho\u00e1t ng\u00e2n s\u00e1ch.<\/span><\/p>\n

C\u00e1c gi\u1edbi h\u1ea1n v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/b><\/h2>\n

M\u1ed9t trong nh\u1eefng ph\u1ea7n quan tr\u1ecdng nh\u1ea5t l\u00e0 danh m\u1ee5c kho\u1ea3n chi b\u1ecb gi\u1edbi h\u1ea1n \u0111\u1ecbnh m\u1ee9c. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u0111\u00e3 chu\u1ea9n h\u00f3a c\u00e1c con s\u1ed1 n\u00e0y t\u1ea1i \u0110i\u1ec1u 10 \u0111\u1ec3 ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf.<\/span><\/p>\n

B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c gi\u1edbi h\u1ea1n chi ph\u00ed tr\u1ecdng y\u1ebfu<\/b><\/h3>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng \u0111\u1ecbnh m\u1ee9c gi\u1edbi h\u1ea1n m\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c gi\u1edbi h\u1ea1n chi ph\u00ed tr\u1ecdng y\u1ebfu<\/b><\/caption>\n
Lo\u1ea1i chi ph\u00ed<\/b><\/td>\nGi\u1edbi h\u1ea1n t\u1ed1i \u0111a<\/b><\/td>\nL\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n<\/b><\/td>\n<\/tr>\n
Chi ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp<\/span><\/td>\nKh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n<\/span><\/td>\nT\u00ednh tr\u00ean s\u1ed1 th\u1ef1c chi trong n\u0103m<\/span><\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed, nh\u00e2n th\u1ecd<\/span><\/td>\n05 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi<\/span><\/td>\n\u00c1p d\u1ee5ng cho c\u1ea3 mua t\u1ef1 nguy\u1ec7n<\/span><\/td>\n<\/tr>\n
Chi trang ph\u1ee5c (ti\u1ec1n m\u1eb7t)<\/span><\/td>\n05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m<\/span><\/td>\nHi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7<\/span><\/td>\n<\/tr>\n
L\u00e3i vay v\u1ed1n \u0111i\u1ec1u l\u1ec7 thi\u1ebfu<\/span><\/td>\nKh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\nTheo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n Lu\u1eadt DN<\/span><\/td>\n<\/tr>\n
L\u00e3i vay phi t\u00edn d\u1ee5ng<\/span><\/td>\nTheo tr\u1ea7n B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1<\/span><\/td>\n\u00c1p d\u1ee5ng cho vay c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c<\/span><\/td>\n<\/tr>\n
Thu h\u1ed3i chi ph\u00ed d\u1ea7u kh\u00ed<\/span><\/td>\nT\u1ed1i \u0111a 35% (n\u1ebfu kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn)<\/span><\/td>\nTheo h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c duy\u1ec7t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u00e2n t\u00edch chi ph\u00ed ph\u00fac l\u1ee3i v\u00e0 b\u1ea3o hi\u1ec3m<\/b><\/h3>\n

T\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP, c\u00e1c kho\u1ea3n chi nh\u01b0 ngh\u1ec9 m\u00e1t, hi\u1ebfu h\u1ef7… b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c hi\u1ec7n. \u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng ki\u1ec3m so\u00e1t vi\u1ec7c doanh nghi\u1ec7p “\u0111\u1ea9y” chi ph\u00ed kh\u00f4ng h\u00f3a \u0111\u01a1n b\u00ean th\u1ee9 ba v\u00e0o s\u1ed5 s\u00e1ch.<\/span><\/p>\n

\"C\u00e1c
C\u00e1c gi\u1edbi h\u1ea1n v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320_2025_N\u0110-CP<\/figcaption><\/figure>\n

T\u01b0\u01a1ng t\u1ef1, vi\u1ec7c mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho nh\u00e2n vi\u00ean b\u1ecb si\u1ebft \u1edf m\u1ee9c 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP y\u00eau c\u1ea7u doanh nghi\u1ec7p ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ee9c h\u01b0\u1edfng trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo chu\u1ea9n m\u1edbi<\/b><\/h2>\n

X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i tr\u00e1nh sai s\u00f3t b\u00e1o c\u00e1o. \u0110i\u1ec1u 8 nh\u1ea5n m\u1ea1nh v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01a1n thu\u1ea7n.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu (\u0110i\u1ec1u 8)<\/b><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh doanh thu khi chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua. V\u1edbi d\u1ecbch v\u1ee5, \u0111\u00f3 l\u00e0 l\u00fac ho\u00e0n th\u00e0nh cung \u1ee9ng ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd kho\u1ea3n thu nh\u1eadp kh\u00e1c t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP. Thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb t\u00f9y ti\u1ec7n v\u1edbi l\u1ed7 s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t).<\/span><\/p>\n

C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb <\/b>theo ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/b><\/h2>\n

\u0110\u1ec3 m\u1ed9t kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi t\u00ednh <\/span>thu\u1ebf TNDN<\/span><\/a>, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP t\u1ea1i \u0110i\u1ec1u 9 \u0111\u01b0a ra 3 \u0111i\u1ec1u ki\u1ec7n “v\u00e0ng” k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p l\u01a1 l\u00e0.<\/span><\/p>\n

\"C\u00e1c
C\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320_2025_N\u0110-CP<\/figcaption><\/figure>\n
    \n
  • T\u00ednh th\u1ef1c t\u1ebf:<\/b> Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
  • Ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p:<\/b> \u0110\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
  • Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/b> V\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 g\u1ed3m thu\u1ebf), b\u1eaft bu\u1ed9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u0111\u00e3 h\u1ea1 ng\u01b0\u1ee1ng n\u00e0y \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n c\u00f4ng khai.<\/span><\/li>\n<\/ul>\n

    Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf cho \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 c\u00f4ng ngh\u1ec7<\/b><\/h2>\n

    Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u1ee7ng h\u1ed9 m\u1ea1nh m\u1ebd chuy\u1ec3n \u0111\u1ed5i s\u1ed1. T\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 4, thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

    Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP gi\u1edbi h\u1ea1n th\u1eddi gian mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a trong v\u00f2ng 03 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu. Sau th\u1eddi gian n\u00e0y, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng ho\u1eb7c \u01b0u \u0111\u00e3i doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

    FAQ – Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/b><\/h2>\n
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    N\u1ebfu doanh nghi\u1ec7p g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u1eadm, chi ph\u00ed l\u00e3i vay x\u1eed l\u00fd th\u1ebf n\u00e0o? <\/h3>
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    \n\t\t\t\t\t\tTheo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP, ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. K\u1ebf to\u00e1n c\u1ea7n t\u00ednh t\u1ef7 l\u1ec7 v\u1ed1n thi\u1ebfu \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n. <\/p>\n <\/div>\n <\/div>\n <\/section>\n\t\t

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    Chi ph\u00ed trang ph\u1ee5c hi\u1ec7n v\u1eadt c\u00f3 b\u1ecb gi\u1edbi h\u1ea1n 5 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng?<\/h3>
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    \n\t\t\t\t\t\tKh\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP ch\u1ec9 gi\u1edbi h\u1ea1n m\u1ee9c 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi cho chi b\u1eb1ng ti\u1ec1n. Chi b\u1eb1ng hi\u1ec7n v\u1eadt c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 theo th\u1ef1c t\u1ebf. <\/p>\n <\/div>\n <\/div>\n <\/section>\n\t\t

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    Ngh\u1ecb \u0111\u1ecbnh c\u00f3 \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025 kh\u00f4ng?<\/h3>
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    \n\t\t\t\t\t\tC\u00f3. Do c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 15\/12\/2025, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. <\/p>\n <\/div>\n <\/div>\n <\/section>\n\t\t\n