{"id":7961,"date":"2026-09-16T14:09:11","date_gmt":"2026-09-16T07:09:11","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7961"},"modified":"2026-09-16T14:09:11","modified_gmt":"2026-09-16T07:09:11","slug":"thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan\/","title":{"rendered":"How is the tax on income from capital investments by resident individuals determined?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/tu-172026-thue-thu-nhap-ca-nhan-doi-voi-thu-nhap-tu-dau-tu-von-duoc-quy-dinh-the-nao-138075822.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 c\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m c\u1ee7a nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p khi chu\u1ea9n b\u1ecb cho k\u1ef3 chuy\u1ec3n giao h\u00e0nh lang ph\u00e1p l\u00fd m\u1edbi. Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Personal Income Tax No. 109\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> thay th\u1ebf Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007. V\u0103n b\u1ea3n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026, mang \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf, m\u1ed1c th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 v\u00e0 danh m\u1ee5c thu nh\u1eadp mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p, c\u00e1c giao d\u1ecbch tr\u1ea3 l\u00e3i vay cho c\u00e1 nh\u00e2n, chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u1ed5 phi\u1ebfu th\u01b0\u1edfng lu\u00f4n ti\u1ec1m \u1ea9n nguy c\u01a1 b\u1ecb truy thu do tr\u00edch thi\u1ebfu thu\u1ebf t\u1ea1i ngu\u1ed3n. N\u1ebfu kh\u00f4ng n\u1eafm v\u1eefng c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN 2025, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ed1i m\u1eb7t v\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y m\u00e0 c\u00f2n g\u1eb7p r\u1ee7i ro b\u1ecb b\u00f3c t\u00e1ch chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, danh m\u1ee5c 22 kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7964\" aria-describedby=\"caption-attachment-7964\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7964\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7964\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3n ch\u1ea5t ngh\u0129a v\u1ee5:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o l\u00e0 quy tr\u00ecnh t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Basis for tax calculation:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n m\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh, kh\u00f4ng \u00e1p d\u1ee5ng tr\u1eeb chi ph\u00ed hay gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> L\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi thanh to\u00e1n ti\u1ec1n cho c\u00e1 nh\u00e2n v\u00e0 k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o theo Lu\u1eadt Thu\u1ebf TNCN 2025?<\/b><\/h2>\n<figure id=\"attachment_7962\" aria-describedby=\"caption-attachment-7962\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7962\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025.jpg\" alt=\"Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o theo Lu\u1eadt Thu\u1ebf TNCN 2025?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Thue-doi-voi-thu-nhap-tu-dau-tu-von-cua-ca-nhan-cu-tru-duoc-xac-dinh-nhu-the-nao-theo-Luat-Thue-TNCN-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7962\" class=\"wp-caption-text\">Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o theo Lu\u1eadt Thu\u1ebf TNCN 2025?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1ed1n \u00e1p d\u1ee5ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf to\u00e0n ph\u1ea7n theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026), ngh\u0129a v\u1ee5 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t 5%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, kh\u00f4ng gi\u1ea3m tr\u1eeb \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i hay \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, Lu\u1eadt Thu\u1ebf TNCN 2025 quy \u0111\u1ecbnh r\u00f5 \u0111\u00f3 l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c th\u01b0\u1edfng c\u1ed5 phi\u1ebfu, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u01b0\u1ee3c ho\u00e3n cho \u0111\u1ebfn khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, r\u00fat v\u1ed1n ho\u1eb7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0o theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c danh m\u1ee5c thu nh\u1eadp ch\u1ecbu thu\u1ebf gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p tr\u00e1nh t\u00ecnh tr\u1ea1ng k\u00ea khai thi\u1ebfu ho\u1eb7c nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo kho\u1ea3n 3 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n bao g\u1ed3m c\u00e1c nh\u00f3m thu nh\u1eadp c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n l\u00e3i cho vay:<\/b><span style=\"font-weight: 400;\"> Bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c c\u1ed5 t\u1ee9c nh\u1eadn b\u1eb1ng c\u1ed5 phi\u1ebfu, c\u1ed5 phi\u1ebfu th\u01b0\u1edfng ph\u00e2n ph\u1ed1i t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c\u1ed5 \u0111\u00f4ng hi\u1ec7n h\u1eefu c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC); ph\u1ea7n t\u0103ng v\u1ed1n g\u00f3p t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u1ee3i t\u1ee9c t\u00e1i \u0111\u1ea7u t\u01b0; l\u00e3i t\u1eeb tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u00e1t h\u00e0nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, kho\u1ea3n 4 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u00e3 ph\u00e2n \u0111\u1ecbnh r\u00f5 ranh gi\u1edbi gi\u1eefa thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m: chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c. \u0110\u00e2y l\u00e0 hai kho\u1ea3n thu nh\u1eadp c\u00f3 b\u1ea3n ch\u1ea5t kinh t\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng kh\u00e1c bi\u1ec7t ho\u00e0n to\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Chi ti\u1ebft 22 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u1ea3i n\u1ed9p thu\u1ebf, Lu\u1eadt Thu\u1ebf TNCN 2025 quy \u0111\u1ecbnh chi ti\u1ebft danh m\u1ee5c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eb1m b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng, h\u1ed7 tr\u1ee3 ch\u00ednh s\u00e1ch an sinh v\u00e0 khuy\u1ebfn kh\u00edch c\u00e1c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 tr\u1ecdng \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, t\u1eeb ng\u00e0y 01\/7\/2026, 22 kho\u1ea3n thu nh\u1eadp sau \u0111\u00e2y thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n duy nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb giao \u0111\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp n\u00f4ng nghi\u1ec7p v\u00e0 li\u00ean k\u1ebft n\u00f4ng nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng; s\u1ea3n xu\u1ea5t mu\u1ed1i; thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p tham gia &#8220;C\u00e1nh \u0111\u1ed3ng l\u1edbn&#8221;, tr\u1ed3ng r\u1eebng s\u1ea3n xu\u1ea5t, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 b\u1ea3o hi\u1ec3m:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n ti\u1ec1n chuy\u1ec3n t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam b\u1edfi ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cao h\u01a1n cho gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng h\u01b0u:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; thu nh\u1eadp do qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3 h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng:<\/b><span style=\"font-weight: 400;\"> H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; h\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp c\u1ee7a thuy\u1ec1n vi\u00ean:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp ph\u1ee5c v\u1ee5 \u0111\u00e1nh b\u1eaft xa b\u1edd:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb kinh t\u1ebf xanh v\u00e0 t\u00edn ch\u1ec9 carbon:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c bon c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn ch\u1ec9 c\u00e1c bon; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu xanh; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u tr\u00e1i phi\u1ebfu xanh sau khi ph\u00e1t h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n khoa h\u1ecdc c\u00f4ng ngh\u1ec7:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o khi k\u1ebft qu\u1ea3 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp c\u1ee7a chuy\u00ean gia qu\u1ed1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i; c\u00e1 nh\u00e2n ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n thu\u1ed9c H\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n tham gia l\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp sau thu\u1ebf c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p m\u1ed9t ch\u1ee7:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7:<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh trong th\u1ef1c ti\u1ec5n.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c 22 kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf n\u00eau tr\u00ean th\u1ec3 hi\u1ec7n t\u01b0 duy qu\u1ea3n l\u00fd hi\u1ec7n \u0111\u1ea1i, nh\u1ea5t l\u00e0 vi\u1ec7c b\u1ed5 sung ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i cho kinh t\u1ebf xanh, t\u00edn ch\u1ec9 carbon v\u00e0 c\u00e1c m\u00f4 h\u00ecnh kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh chu\u1ea9n x\u00e1c thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c tr\u00edch n\u1ed9p \u0111\u00fang v\u00e0 \u0111\u1ee7 thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u01b0\u1edbc \u0111o n\u0103ng l\u1ef1c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ph\u00f2ng ng\u1eeba r\u1ee7i ro t\u00e0i ch\u00ednh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u00eda c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf minh b\u1ea1ch gi\u00fap d\u00f2ng ti\u1ec1n t\u00edch l\u0169y t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ho\u00e0n to\u00e0n h\u1ee3p ph\u00e1p. Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t d\u00f2ng ti\u1ec1n ng\u00e2n h\u00e0ng, c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u0111\u1ee7 5% thu\u1ebf TNCN s\u1ebd kh\u00f4ng b\u1ecb \u00e1p d\u1ee5ng ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y ho\u1eb7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 ph\u00eda doanh nghi\u1ec7p chi tr\u1ea3, \u0110i\u1ec1u 98 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n. N\u1ebfu doanh nghi\u1ec7p s\u01a1 su\u1ea5t kh\u00f4ng tr\u00edch gi\u1eef 5% thu\u1ebf TNCN khi thanh to\u00e1n ti\u1ec1n l\u00e3i vay ho\u1eb7c c\u1ed5 t\u1ee9c cho c\u00e1 nh\u00e2n, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thay s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu c\u00f9ng ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf s\u1ed1 ti\u1ec1n thu\u1ebf TNCN b\u1ecb truy thu. Trong nhi\u1ec1u k\u1ef3 thanh tra thu\u1ebf, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u00e3i vay c\u00e1 nh\u00e2n, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN, g\u00e2y thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng \u0111\u1ebfn d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam, ngh\u0129a v\u1ee5 tr\u00edch n\u1ed9p thu\u1ebf TNCN 5% t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n ph\u00e1t sinh b\u1eaft bu\u1ed9c trong 4 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>C\u00e1 nh\u00e2n cho doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c vay v\u1ed1n ph\u00e1t sinh ti\u1ec1n l\u00e3i: <\/b><span style=\"font-weight: 400;\">Khi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho doanh nghi\u1ec7p vay ti\u1ec1n \u0111\u1ec3 b\u1ed5 sung v\u1ed1n l\u01b0u \u0111\u1ed9ng ho\u1eb7c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n, ti\u1ec1n l\u00e3i vay nh\u1eadn \u0111\u01b0\u1ee3c theo \u0111\u1ecbnh k\u1ef3 l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n. Doanh nghi\u1ec7p \u0111i vay c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb 5% tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i ph\u1ea3i tr\u1ea3 t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>C\u00f4ng ty c\u1ed5 ph\u1ea7n chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t: <\/b><span style=\"font-weight: 400;\">Khi \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u00f4ng qua ph\u01b0\u01a1ng \u00e1n chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf t\u00edch l\u0169y, c\u00f4ng ty c\u1ed5 ph\u1ea7n b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00edch gi\u1eef 5% thu\u1ebf TNCN tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia c\u1ee7a t\u1eebng c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>C\u00f4ng ty TNHH v\u00e0 C\u00f4ng ty h\u1ee3p danh ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho th\u00e0nh vi\u00ean: <\/b><span style=\"font-weight: 400;\">Khi c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean ho\u1eb7c c\u00f4ng ty h\u1ee3p danh chia l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u00edch chi tr\u1ea3 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu nh\u1eadn t\u1eeb \u0111\u1ee3t tr\u1ea3 c\u1ed5 t\u1ee9c ho\u1eb7c c\u1ed5 phi\u1ebfu th\u01b0\u1edfng: <\/b><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu ho\u1eb7c th\u01b0\u1edfng c\u1ed5 phi\u1ebfu cho c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n, t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn c\u1ed5 phi\u1ebfu, c\u00e1 nh\u00e2n ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ed1 c\u1ed5 phi\u1ebfu n\u00e0y, r\u00fat v\u1ed1n ho\u1eb7c khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, c\u00e1 nh\u00e2n ph\u1ea3i k\u00ea khai n\u1ed9p 5% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec7nh gi\u00e1 c\u1ed5 t\u1ee9c nh\u1eadn b\u1eb1ng c\u1ed5 phi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, th\u00f4ng t\u01b0 v\u00e0 c\u00f4ng v\u0103n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ed3ng b\u1ed9 qua nhi\u1ec1u giai \u0111o\u1ea1n. B\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y gi\u00fap nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd d\u1ec5 d\u00e0ng tra c\u1ee9u:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, th\u00f4ng t\u01b0 v\u00e0 c\u00f4ng v\u0103n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><b>Document number<\/b><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><b>Date of issuance \/ Effective date<\/b><\/td>\n<td style=\"width: 37.4728%; text-align: center;\"><b>Main content summary<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">Law No. 109\/2025\/QH15<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">Laws passed by the National Assembly<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 10\/12\/2025, Hi\u1ec7u l\u1ef1c 01\/07\/2026<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">Thay th\u1ebf Lu\u1eadt 2007. \u0110i\u1ec1u 12 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 5% \u0111\u1ed1i v\u1edbi thu nh\u1eadp \u0111\u1ea7u t\u01b0 v\u1ed1n. \u0110i\u1ec1u 3 &amp; \u0110i\u1ec1u 4 quy \u0111\u1ecbnh danh m\u1ee5c ch\u1ecbu thu\u1ebf v\u00e0 22 kho\u1ea3n mi\u1ec5n thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">Law No. 04\/2007\/QH12<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">Laws passed by the National Assembly<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 21\/11\/2007, Hi\u1ec7u l\u1ef1c 01\/01\/2009<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNCN n\u1ec1n t\u1ea3ng (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 26\/2012\/QH13 v\u00e0 Lu\u1eadt 71\/2014\/QH13).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">Decree 65\/2013\/ND-CP<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">Government Decree<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 27\/06\/2013, Hi\u1ec7u l\u1ef1c 01\/07\/2013<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNCN v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">Circular 111\/2013\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">Circular of the Ministry of Finance<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 15\/08\/2013, Hi\u1ec7u l\u1ef1c 01\/10\/2013<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf TNCN. \u0110i\u1ec1u 10 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">Circular 92\/2015\/TT-BTC<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">Circular of the Ministry of Finance<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 15\/06\/2015, Hi\u1ec7u l\u1ef1c 30\/07\/2015<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2862\/TCT-CS<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 02\/08\/2021<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 5% khi doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u00e3i vay cho c\u00e1 nh\u00e2n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.3174%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4084\/TCT-CS<\/span><\/td>\n<td style=\"width: 17.0661%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"width: 25.2723%; text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh 20\/09\/2023<\/span><\/td>\n<td style=\"width: 37.4728%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi tr\u1ea3 c\u1ed5 t\u1ee9c v\u00e0 nguy\u00ean t\u1eafc x\u1eed l\u00fd c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean h\u00ecnh th\u00e0nh khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd ch\u1eb7t ch\u1ebd. Vi\u1ec7c \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf TNCN 2025 t\u1eeb m\u1ed1c 01\/7\/2026 ti\u1ebfp t\u1ee5c duy tr\u00ec m\u1ee9c thu\u1ebf su\u1ea5t 5% nh\u01b0ng minh b\u1ea1ch h\u01a1n v\u1ec1 th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 m\u1edf r\u1ed9ng danh m\u1ee5c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch ngh\u0129a v\u1ee5 thu\u1ebf l\u00e3i vay v\u00e0 c\u1ed5 t\u1ee9c t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n X<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u00e0m r\u00f5 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n X (tr\u1ee5 s\u1edf t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Real life situation<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m t\u00e0i ch\u00ednh, C\u00f4ng ty X th\u1ef1c hi\u1ec7n hai giao d\u1ecbch t\u00e0i ch\u00ednh v\u1edbi \u00f4ng Nguy\u1ec5n V\u0103n A (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, n\u1eafm gi\u1eef 20% c\u1ed5 ph\u1ea7n t\u1ea1i C\u00f4ng ty X):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 1 (H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n):<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y 15\/01, C\u00f4ng ty X vay c\u1ee7a \u00f4ng A s\u1ed1 ti\u1ec1n 4.000.000.000 VN\u0110, l\u00e3i su\u1ea5t 8%\/n\u0103m, th\u1eddi h\u1ea1n 12 th\u00e1ng, thanh to\u00e1n ti\u1ec1n l\u00e3i theo t\u1eebng qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Giao d\u1ecbch 2 (Chi tr\u1ea3 c\u1ed5 t\u1ee9c):<\/b><span style=\"font-weight: 400;\"> Ng\u00e0y 20\/05, C\u00f4ng ty X chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng ti\u1ec1n m\u1eb7t theo Ngh\u1ecb quy\u1ebft \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng. T\u1ed5ng ti\u1ec1n c\u1ed5 t\u1ee9c \u00f4ng A \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 500.000.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>T\u00ednh to\u00e1n s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb<\/b><\/h3>\n<h4 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi Giao d\u1ecbch 1: Ti\u1ec1n l\u00e3i vay<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u00e3i vay Qu\u00fd 1 C\u00f4ng ty X c\u00f3 ngh\u0129a v\u1ee5 tr\u1ea3 cho \u00f4ng A:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e3i vay Qu\u00fd 1 = 4.000.000.000 x 8% \/ 4 = 80.000.000 VN\u0110<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNCN C\u00f4ng ty X ph\u1ea3i kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n l\u00e3i:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb = 80.000.000 x 5% = 4.000.000 VN\u0110<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n l\u00e3i vay th\u1ef1c t\u1ebf C\u00f4ng ty X chuy\u1ec3n tr\u1ea3 cho \u00f4ng A = 80.000.000 &#8211; 4.000.000 = 76.000.000 VN\u0110.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi Giao d\u1ecbch 2: L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ed5 t\u1ee9c chia cho \u00f4ng A l\u00e0 500.000.000 VN\u0110. T\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3, C\u00f4ng ty X th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb = 500.000.000 x 5% = 25.000.000 VN\u0110<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n c\u1ed5 t\u1ee9c th\u1ef1c t\u1ebf \u00f4ng A nh\u1eadn v\u1ec1 = 500.000.000 &#8211; 25.000.000 = 475.000.000 VN\u0110.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh k\u00ea khai v\u00e0 b\u00e0i h\u1ecdc qu\u1ea3n tr\u1ecb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty X th\u1ef1c hi\u1ec7n l\u1eadp T\u1edd khai thu\u1ebf TNCN M\u1eabu 06\/TNCN (theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC) \u0111\u1ec3 k\u00ea khai t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u00e0 29.000.000 VN\u0110. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 ti\u1ec1n thu\u1ebf mu\u1ed9n nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, nhi\u1ec1u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n th\u01b0\u1eddng m\u1eafc sai s\u00f3t khi chuy\u1ec3n to\u00e0n b\u1ed9 80.000.000 VN\u0110 ti\u1ec1n l\u00e3i cho c\u00e1 nh\u00e2n m\u00e0 qu\u00ean kh\u1ea5u tr\u1eeb 4.000.000 VN\u0110 ti\u1ec1n thu\u1ebf. Khi quy\u1ebft to\u00e1n thu\u1ebf, C\u00f4ng ty X b\u1ecb truy thu s\u1ed1 ti\u1ec1n n\u1ed9p thay, ch\u1ecbu ph\u1ea1t ch\u1eadm n\u1ed9p, \u0111\u1ed3ng th\u1eddi kho\u1ea3n chi ph\u00ed l\u00e3i vay 80.000.000 VN\u0110 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1eeb ng\u00e0y 01\/7\/2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 nh\u1ea7m l\u1eabn gi\u1eefa thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1 ph\u1ed5 bi\u1ebfn trong c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0m r\u00f5 c\u00e1c ti\u00eau ch\u00ed kh\u00e1c bi\u1ec7t theo Lu\u1eadt Thu\u1ebf TNCN 2025:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1eeb ng\u00e0y 01\/7\/2026<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 3 &amp; \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf TNCN 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 3 &amp; \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNCN 2025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t kinh t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n sinh l\u1eddi t\u1eeb v\u1ed1n \u0111ang n\u1eafm gi\u1eef (l\u00e3i vay, c\u1ed5 t\u1ee9c, l\u1ee3i t\u1ee9c \u0111\u01b0\u1ee3c chia).<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n, nh\u01b0\u1ee3ng l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c ch\u1ee9ng kho\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax basis<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c Ch\u00eanh l\u1ec7ch (Gi\u00e1 b\u00e1n tr\u1eeb Gi\u00e1 mua v\u00e0 chi ph\u00ed).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable tax rate<\/span><\/td>\n<td style=\"text-align: center;\"><b>5%<\/b><span style=\"font-weight: 400;\"> (C\u1ed1 \u0111\u1ecbnh tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf).<\/span><\/td>\n<td style=\"text-align: center;\"><b>0,1%<\/b><span style=\"font-weight: 400;\"> tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (ch\u1ee9ng kho\u00e1n) ho\u1eb7c <\/span><b>20%<\/b><span style=\"font-weight: 400;\"> tr\u00ean thu nh\u1eadp r\u00f2ng (v\u1ed1n g\u00f3p TNHH).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1ea5t k\u1ef3 chi ph\u00ed n\u00e0o li\u00ean quan.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tr\u1eeb gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax calculation time<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c hai lo\u1ea1i thu nh\u1eadp n\u00e0y gi\u00fap k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00fang m\u00e3 ti\u1ec3u m\u1ee5c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u00e1nh n\u1ed9p nh\u1ea7m ti\u1ec3u m\u1ee5c d\u1eabn \u0111\u1ebfn b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN: 3 r\u1ee7i ro thu\u1ebf l\u1edbn trong \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n cho h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN ch\u1ec9 ra 3 nh\u00f3m r\u1ee7i ro thu\u1ebf h\u00e0ng \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn thu nh\u1eadp \u0111\u1ea7u t\u01b0 v\u1ed1n:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) b\u1ecb \u1ea5n \u0111\u1ecbnh th\u00e0nh h\u1ee3p \u0111\u1ed3ng vay<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n nh\u01b0ng \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng cam k\u1ebft tr\u1ea3 l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf. Khi thanh tra, c\u01a1 quan thu\u1ebf s\u1ebd \u1ea5n \u0111\u1ecbnh b\u1ea3n ch\u1ea5t \u0111\u00e2y l\u00e0 h\u1ee3p \u0111\u1ed3ng cho vay v\u1ed1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu thu\u1ebf, b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed h\u1ee3p t\u00e1c kinh doanh b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Qu\u00ean kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN khi c\u1ed5 \u0111\u00f4ng b\u00e1n c\u1ed5 phi\u1ebfu tr\u1ea3 b\u1eb1ng c\u1ed5 t\u1ee9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p chi tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u1ec9 l\u00e0m th\u1ee7 t\u1ee5c t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7. Nhi\u1ec1u n\u0103m sau, khi c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ed1 c\u1ed5 phi\u1ebfu n\u00e0y, k\u1ebf to\u00e1n ch\u1ec9 k\u00ea khai 0,1% thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u00e0 b\u1ecf qu\u00ean 5% thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec7nh gi\u00e1 c\u1ed5 t\u1ee9c nh\u1eadn b\u1eb1ng c\u1ed5 phi\u1ebfu. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m b\u1ecb truy thu thu\u1ebf r\u1ea5t l\u1edbn t\u1ea1i c\u00e1c \u0111\u1ee3t ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Treo kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c k\u00e9o d\u00e0i tr\u00ean t\u00e0i kho\u1ea3n 3388<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e3 ra Ngh\u1ecb quy\u1ebft \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng chia c\u1ed5 t\u1ee9c, \u0111\u00e3 h\u1ea1ch to\u00e1n gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i (T\u00e0i kho\u1ea3n 421) v\u00e0 ghi nh\u1eadn Ph\u1ea3i tr\u1ea3 c\u1ed5 \u0111\u00f4ng (T\u00e0i kho\u1ea3n 3388), nh\u01b0ng ch\u01b0a chi ti\u1ec1n do thi\u1ebfu d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng cho r\u1eb1ng ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u00e1t sinh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u00edch n\u1ee3 t\u00e0i kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3. Vi\u1ec7c ch\u1eadm k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u00e1p ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Solutions from MAN \u2013 Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m khuy\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro to\u00e0n di\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft danh m\u1ee5c c\u1ed5 \u0111\u00f4ng nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN ch\u00ednh x\u00e1c ngay khi ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n chi tr\u1ea3 c\u1ed5 t\u1ee9c h\u1ee3p l\u00fd, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh chu\u1ea9n x\u00e1c thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 h\u00e0nh lang ph\u00e1p l\u00fd v\u00e0 b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n. M\u1ee9c thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 5% t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u00f2i h\u1ecfi nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm r\u00f5 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5, danh m\u1ee5c mi\u1ec5n thu\u1ebf v\u00e0 quy tr\u00ecnh tr\u00edch n\u1ed9p t\u1ea1i ngu\u1ed3n \u0111\u1ec3 tri\u1ec7t ti\u00eau c\u00e1c r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>FAQ: 5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n cho doanh nghi\u1ec7p vay ti\u1ec1n c\u00f3 ph\u1ea3i t\u1ef1 \u0111i k\u00ea khai thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Doanh nghi\u1ec7p nh\u1eadn v\u1ed1n vay c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb 5% thu\u1ebf TNCN tr\u01b0\u1edbc khi thanh to\u00e1n ti\u1ec1n l\u00e3i v\u00e0 thay m\u1eb7t c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf theo M\u1eabu 06\/TNCN. C\u00e1 nh\u00e2n ch\u1ec9 t\u1ef1 k\u00ea khai khi cho c\u00e1 nh\u00e2n kh\u00e1c vay ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN 5% ngay khi c\u1ed5 phi\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. T\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn c\u1ed5 phi\u1ebfu, c\u00e1 nh\u00e2n ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf. Ngh\u0129a v\u1ee5 n\u1ed9p 5% thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ec9 ph\u00e1t sinh khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111\u00f3, r\u00fat v\u1ed1n ho\u1eb7c khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb t\u00ednh 5% thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ti\u1ec1n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng thu\u1ed9c danh m\u1ee5c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNCN 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u1ee7 c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n khi r\u00fat l\u1ee3i nhu\u1eadn c\u00f3 ph\u1ea3i n\u1ed9p 5% thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNCN 2025, thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf TNCN kh\u1ea5u tr\u1eeb t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf TNCN kh\u1ea5u tr\u1eeb theo th\u00e1ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p k\u00ea khai theo qu\u00fd, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o l\u00e0 c\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m c\u1ee7a nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p khi chu\u1ea9n b\u1ecb cho k\u1ef3 chuy\u1ec3n giao h\u00e0nh lang ph\u00e1p l\u00fd m\u1edbi. Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Lu\u1eadt [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7961","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7961"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7961\/revisions"}],"predecessor-version":[{"id":7965,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7961\/revisions\/7965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7963"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}