{"id":8017,"date":"2026-09-21T11:35:30","date_gmt":"2026-09-21T04:35:30","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8017"},"modified":"2026-09-21T11:35:30","modified_gmt":"2026-09-21T04:35:30","slug":"tai-lieu-huong-dan-doanh-nghiep-fdi-ve-thue","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/tai-lieu-huong-dan-doanh-nghiep-fdi-ve-thue\/","title":{"rendered":"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee7a Thu\u1ebf H\u00e0 N\u1ed9i"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/tai-lieu-huong-dan-doanh-nghiep-fdi-ve-giao-dich-lien-ket-thue-toi-thieu-toan-cau-va-hiep-dinh-thue-138104751.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ed9 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft do C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i ban h\u00e0nh \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c gi\u00fap c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam. S\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-107-2023-QH15-ap-dung-thue-thu-nhap-bo-sung-chong-xoi-mon-co-so-thue-toan-cau-578567.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Resolution 107\/2023\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u k\u1ebft h\u1ee3p c\u00f9ng <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) \u0111\u00e3 t\u1ea1o ra b\u1ed9 khung ph\u00e1p l\u00fd to\u00e0n di\u1ec7n. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p FDI kh\u00f4ng c\u00f2n c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o nh\u1eefng chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u thu\u1ebf truy\u1ec1n th\u1ed1ng v\u1ed1n t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf n\u1ed9i \u0111\u1ecba hay chuy\u1ec3n gi\u00e1 gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft. <\/span><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u1ea7n n\u1eafm v\u1eefng khung ph\u00e1p l\u00fd theo Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u1ec1 h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam. S\u1ef1 hi\u1ec3u bi\u1ebft \u0111\u1ed3ng b\u1ed9 t\u1eeb kh\u00e2u th\u00e0nh l\u1eadp, g\u00f3p v\u1ed1n \u0111\u1ebfn k\u00ea khai thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eadn h\u00e0nh an to\u00e0n v\u00e0 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/HD-doanh-nghiep-FDI.pdf\">T\u1ea3i v\u1ec1 tr\u1ecdn b\u1ed9 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI do C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i ban h\u00e0nh<\/a><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee7a Thu\u1ebf H\u00e0 N\u1ed9i<\/b><\/h2>\n<figure id=\"attachment_8022\" aria-describedby=\"caption-attachment-8022\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8022\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau-giao-dich-lien-ket-va-Hiep-dinh-thue-cua-Thue-Ha-Noi.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee7a Thu\u1ebf H\u00e0 N\u1ed9i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau-giao-dich-lien-ket-va-Hiep-dinh-thue-cua-Thue-Ha-Noi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau-giao-dich-lien-ket-va-Hiep-dinh-thue-cua-Thue-Ha-Noi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau-giao-dich-lien-ket-va-Hiep-dinh-thue-cua-Thue-Ha-Noi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau-giao-dich-lien-ket-va-Hiep-dinh-thue-cua-Thue-Ha-Noi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau-giao-dich-lien-ket-va-Hiep-dinh-thue-cua-Thue-Ha-Noi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8022\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u1ee7a Thu\u1ebf H\u00e0 N\u1ed9i<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf l\u00e0 h\u1ec7 th\u1ed1ng t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai v\u00e0 quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro do C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i bi\u00ean so\u1ea1n d\u00e0nh cho kh\u1ed1i doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng tu\u00e2n th\u1ee7 thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba (QDMTT), quy \u0111\u1ecbnh t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf (IIR), l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft theo chu\u1ea9n OECD v\u00e0 th\u1ee7 t\u1ee5c mi\u1ec5n\/gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA). \u0110\u1ed3ng th\u1eddi, t\u00e0i li\u1ec7u l\u00e0m r\u00f5 khung ph\u00e1p l\u00fd v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n FDI t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd: B\u1ed9 T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i bao g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh t\u1eeb ba tr\u1ee5 c\u1ed9t chuy\u00ean m\u00f4n c\u1ed1t l\u00f5i do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, k\u1ebft h\u1ee3p c\u00f9ng quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u00ednh s\u00e1ch Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Tr\u1ee5 c\u1ed9t 2 &#8211; GloBE):<\/b><span style=\"font-weight: 400;\"> L\u00e0m r\u00f5 c\u01a1 ch\u1ebf <\/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;\"> b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n (QDMTT) v\u00e0 quy \u0111\u1ecbnh t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR). C\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ea3m b\u1ea3o thu nh\u1eadp c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia b\u1ecb \u00e1p m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR) kh\u00f4ng th\u1ea5p h\u01a1n 15%. N\u1ebfu ETR t\u1ea1i Vi\u1ec7t Nam th\u1ea5p h\u01a1n 15%, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n thu\u1ebf b\u1ed5 sung ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi Giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing):<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh c\u00e1c ti\u00eau ch\u00ed b\u00ean li\u00ean k\u1ebft, ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh gi\u00e1, k\u00ea khai bi\u1ec3u m\u1eabu ph\u1ee5 l\u1ee5c v\u00e0 ki\u1ec3m so\u00e1t tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA):<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa, ph\u00e2n b\u1ed5 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o\/h\u1ed3 s\u01a1 xin mi\u1ec5n, gi\u1ea3m thu\u1ebf theo c\u00e1c Hi\u1ec7p \u0111\u1ecbnh song ph\u01b0\u01a1ng gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia\/v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u1ee5 c\u1ed9t chuy\u00ean m\u00f4n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Legal basis<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ecdng t\u00e2m \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">1. Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Resolution 107\/2023\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c ETR s\u00e0n 15% | N\u1ed9p b\u1ed5 sung QDMTT \/ IIR<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">2. Giao d\u1ecbch li\u00ean k\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ed1ng ch\u1ebf l\u00e3i vay (Cap 30% EBITDA) | H\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">3. Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf (DTA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1c Hi\u1ec7p \u0111\u1ecbnh DTA song ph\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa | Th\u1ee7 t\u1ee5c mi\u1ec5n\/gi\u1ea3m thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i g\u1ed1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 H\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 FDI<\/b><\/h2>\n<figure id=\"attachment_8020\" aria-describedby=\"caption-attachment-8020\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8020\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Quy-dinh-ve-Hinh-thuc-dau-tu-va-Dieu-kien-thuc-hien-hoat-dong-dau-tu-FDI.jpg\" alt=\"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: Quy \u0111\u1ecbnh v\u1ec1 H\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 FDI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Quy-dinh-ve-Hinh-thuc-dau-tu-va-Dieu-kien-thuc-hien-hoat-dong-dau-tu-FDI.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Quy-dinh-ve-Hinh-thuc-dau-tu-va-Dieu-kien-thuc-hien-hoat-dong-dau-tu-FDI-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Quy-dinh-ve-Hinh-thuc-dau-tu-va-Dieu-kien-thuc-hien-hoat-dong-dau-tu-FDI-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Quy-dinh-ve-Hinh-thuc-dau-tu-va-Dieu-kien-thuc-hien-hoat-dong-dau-tu-FDI-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Quy-dinh-ve-Hinh-thuc-dau-tu-va-Dieu-kien-thuc-hien-hoat-dong-dau-tu-FDI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8020\" class=\"wp-caption-text\">T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: Quy \u0111\u1ecbnh v\u1ec1 H\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 FDI<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 v\u1eadn h\u00e0nh \u0111\u00fang ph\u00e1p lu\u1eadt t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p FDI c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam d\u00e0nh cho doanh nghi\u1ec7p FDI<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 18 Lu\u1eadt \u0110\u1ea7u t\u01b0, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea7u t\u01b0 th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf:<\/b><span style=\"font-weight: 400;\"> Th\u00e0nh l\u1eadp c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua ph\u1ea7n v\u1ed1n g\u00f3p:<\/b><span style=\"font-weight: 400;\"> Nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c g\u00f3p th\u00eam v\u1ed1n v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng k\u00fd th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n m\u1edbi \u0111\u1ed9c l\u1eadp ho\u1eb7c g\u1eafn li\u1ec1n v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng BCC:<\/b><span style=\"font-weight: 400;\"> K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a Ch\u00ednh ph\u1ee7 trong t\u1eebng th\u1eddi k\u1ef3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0, vi\u1ec7c \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c nh\u01b0 Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i khi g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u1eafm gi\u1eef <\/span><b>tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c c\u00f3 \u0111a s\u1ed1 th\u00e0nh vi\u00ean h\u1ee3p danh l\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (\u0111\u1ed1i v\u1edbi c\u00f4ng ty h\u1ee3p danh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean n\u1eafm gi\u1eef <\/span><b>tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean k\u1ebft h\u1ee3p n\u1eafm gi\u1eef <\/span><b>tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c nh\u01b0 Nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n FDI kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 k\u1ec3 tr\u00ean s\u1ebd th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 th\u00e0nh l\u1eadp doanh nghi\u1ec7p, g\u00f3p v\u1ed1n ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng BCC theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1ed9i \u0111\u1ecba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam khi c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec l\u00e0m th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00f3 m\u00e0 <\/span><b>kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) cho doanh nghi\u1ec7p FDI<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p FDI tr\u00e1nh b\u1ecb thu thu\u1ebf tr\u00f9ng l\u1eb7p \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia c\u01b0 tr\u00fa c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m trong h\u01b0\u1edbng d\u1eabn DTA c\u1ee7a Thu\u1ebf H\u00e0 N\u1ed9i:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (PE &#8211; Permanent Establishment):<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ki\u1ec3m tra k\u1ef9 c\u00e1c ti\u00eau ch\u00ed h\u00ecnh th\u00e0nh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (nh\u01b0 \u0111\u1ecba \u0111i\u1ec3m qu\u1ea3n l\u00fd, chi nh\u00e1nh, v\u0103n ph\u00f2ng, nh\u00e0 m\u00e1y, x\u01b0\u1edfng s\u1ea3n xu\u1ea5t, ho\u1eb7c c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng\/d\u1ecbch v\u1ee5 k\u00e9o d\u00e0i tr\u00ean kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh). N\u1ebfu h\u00ecnh th\u00e0nh PE t\u1ea1i Vi\u1ec7t Nam, l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh li\u00ean quan \u0111\u1ebfn PE \u0111\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi Thu nh\u1eadp th\u1ee5 \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn m\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi ti\u1ec1n b\u1ea3n quy\u1ec1n (Royalties), l\u00e3i ti\u1ec1n vay (Interest), v\u00e0 c\u1ed5 t\u1ee9c (Dividends) chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng Hi\u1ec7p \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ee7 t\u1ee5c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh (th\u01b0\u1eddng \u0111\u00ednh k\u00e8m T\u1edd khai <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh to\u00e1n).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a B\u1ed9 t\u00e0i li\u1ec7u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><\/h2>\n<figure id=\"attachment_8021\" aria-describedby=\"caption-attachment-8021\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8021\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Vai-tro-chien-luoc-cua-Bo-tai-lieu-trong-quan-tri-tai-chinh-doanh-nghiep.jpg\" alt=\"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a B\u1ed9 t\u00e0i li\u1ec7u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Vai-tro-chien-luoc-cua-Bo-tai-lieu-trong-quan-tri-tai-chinh-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Vai-tro-chien-luoc-cua-Bo-tai-lieu-trong-quan-tri-tai-chinh-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Vai-tro-chien-luoc-cua-Bo-tai-lieu-trong-quan-tri-tai-chinh-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Vai-tro-chien-luoc-cua-Bo-tai-lieu-trong-quan-tri-tai-chinh-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tai-lieu-huong-dan-doanh-nghiep-FDI-ve-thue-toi-thieu-toan-cau_-Vai-tro-chien-luoc-cua-Bo-tai-lieu-trong-quan-tri-tai-chinh-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8021\" class=\"wp-caption-text\">T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: Vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a B\u1ed9 t\u00e0i li\u1ec7u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt B\u1ed9 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i mang l\u1ea1i gi\u00e1 tr\u1ecb b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro truy thu v\u00e0 \u00e1n ph\u1ea1t h\u00e0nh ch\u00ednh. Vi\u1ec7c vi ph\u1ea1m quy \u0111\u1ecbnh k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, t\u00ednh sai thu\u1ebf b\u1ed5 sung Tr\u1ee5 c\u1ed9t 2 ho\u1eb7c \u00e1p d\u1ee5ng sai Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u gi\u00fap ban gi\u00e1m \u0111\u1ed1c d\u1ef1 b\u00e1o ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf TNDN th\u1ef1c n\u1ed9p. Khi c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf truy\u1ec1n th\u1ed1ng nh\u01b0 mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN c\u00f3 th\u1eddi h\u1ea1n b\u1ecb tri\u1ec7t ti\u00eau b\u1edfi QDMTT, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh m\u00f4 h\u00ecnh kinh doanh. S\u1ef1 hi\u1ec3u bi\u1ebft chu\u1ea9n x\u00e1c gi\u00fap doanh nghi\u1ec7p t\u00e1i c\u1ea5u tr\u00fac chu\u1ed7i cung \u1ee9ng, c\u1ea5u tr\u00fac v\u1ed1n vay v\u00e0 chi ph\u00ed n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u00f2n chu\u1ea9n h\u00f3a quy tr\u00ecnh l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ki\u1ec3m to\u00e1n v\u00e0 h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng H\u1ed3 s\u01a1 qu\u1ed1c gia (Master File), H\u1ed3 s\u01a1 \u0111\u1ecba ph\u01b0\u01a1ng (Local File), B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR) v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng Hi\u1ec7p \u0111\u1ecbnh DTA gi\u00fap doanh nghi\u1ec7p FDI gi\u1ea3i tr\u00ecnh minh b\u1ea1ch khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c thi c\u00e1c quy \u0111\u1ecbnh thu\u1ebf m\u1edbi<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Doanh nghi\u1ec7p FDI ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: <\/b><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 doanh thu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1ea1t t\u1eeb 750 tri\u1ec7u EUR tr\u1edf l\u00ean trong \u00edt nh\u1ea5t 2 n\u0103m c\u1ee7a 4 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Doanh nghi\u1ec7p FDI thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh giao d\u1ecbch li\u00ean k\u1ebft: <\/b><span style=\"font-weight: 400;\">M\u1ecdi doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u00f3 ph\u00e1t sinh giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh. M\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef v\u1ed1n g\u00f3p tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1ed1i thi\u1ec3u 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ho\u1eb7c c\u00e1c kho\u1ea3n b\u1ea3o l\u00e3nh\/cho vay v\u01b0\u1ee3t qu\u00e1 25% v\u1ed1n g\u00f3p v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng d\u01b0 n\u1ee3 trung-d\u00e0i h\u1ea1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Doanh nghi\u1ec7p FDI \u0111\u0103ng k\u00fd h\u01b0\u1edfng \u01b0u \u0111\u00e3i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf (DTA): <\/b><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p FDI thanh to\u00e1n ti\u1ec1n b\u1ea3n quy\u1ec1n, ph\u00ed d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, l\u00e3i ti\u1ec1n vay ho\u1eb7c chi tr\u1ea3 c\u1ed5 t\u1ee9c cho nh\u00e0 \u0111\u1ea7u t\u01b0\/c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c qu\u1ed1c gia \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf b\u1eaft bu\u1ed9c<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai thu\u1ebf TNDN b\u1ed5 sung (QDMTT):<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft (M\u1eabu 01):<\/b><span style=\"font-weight: 400;\"> C\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN (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).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o mi\u1ec5n\/gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh DTA:<\/b><span style=\"font-weight: 400;\"> C\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN ho\u1eb7c tr\u01b0\u1edbc khi thanh to\u00e1n kho\u1ea3n thu nh\u1eadp cho b\u00ean n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 s\u1eb5n s\u00e0ng cung c\u1ea5p trong v\u00f2ng 30 ng\u00e0y l\u00e0m vi\u1ec7c khi c\u00f3 y\u00eau c\u1ea7u thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (CbCR):<\/b><span style=\"font-weight: 400;\"> Ch\u1eadm nh\u1ea5t 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t<\/b><\/h2>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document number<\/b><\/td>\n<td style=\"text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c \u00e1p d\u1ee5ng cho FDI<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt \u0110\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">National Assembly Law<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 (\u0110i\u1ec1u 18) v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i (\u0110i\u1ec1u 20).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Resolution 107\/2023\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf TNDN b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u (QDMTT v\u00e0 IIR).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 132\/2020\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Government Decree<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft; kh\u1ed1ng ch\u1ebf tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular of the Ministry of Finance<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, th\u1ee7 t\u1ee5c k\u00ea khai, ph\u00e2n b\u1ed5 thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf (DTA).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i li\u1ec7u C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chuy\u00ean \u0111\u1ec1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p FDI v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft, Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf DTA.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf b\u1ed5 sung t\u1ea1i doanh nghi\u1ec7p FDI<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u01a1 ch\u1ebf v\u1eadn h\u00e0nh c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch n\u00e0y, h\u00e3y ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf c\u1ee7a C\u00f4ng ty TNHH Manufacturing Beta (FDI 100% v\u1ed1n Nh\u1eadt B\u1ea3n t\u1ea1i H\u00e0 N\u1ed9i) trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Business context<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty Beta thu\u1ed9c T\u1eadp \u0111o\u00e0n Beta Global (doanh thu h\u1ee3p nh\u1ea5t n\u0103m tr\u01b0\u1edbc \u0111\u1ea1t 1,2 t\u1ef7 EUR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu thu\u1ea7n t\u1ea1i Vi\u1ec7t Nam: 500 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng ch\u01b0a bao g\u1ed3m l\u00e3i vay v\u00e0 kh\u1ea5u hao: 380 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: 20 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb kho\u1ea3n vay b\u00ean li\u00ean k\u1ebft (C\u00f4ng ty m\u1eb9): 40 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i thu\u1ebf TNDN hi\u1ec7n t\u1ea1i: Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 5% (do \u0111ang trong giai \u0111o\u1ea1n gi\u1ea3m 50% thu\u1ebf TNDN).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch v\u00e0 X\u1eed l\u00fd b\u00e0i to\u00e1n Thu\u1ebf<\/b><\/h3>\n<h4 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh tr\u1ea7n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb l\u00e3i vay v\u00e0 thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng &#8211; Kh\u1ea5u hao = 500 &#8211; 380 &#8211; 20 = 100 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EBITDA = L\u1ee3i nhu\u1eadn thu\u1ea7n + Chi ph\u00ed l\u00e3i vay + Kh\u1ea5u hao = 100 + 40 + 20 = 160 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb (30% EBITDA) = 30% x 160 = 48 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn b\u01b0\u1edbc 1: Chi ph\u00ed l\u00e3i vay th\u1ef1c t\u1ebf 40 t\u1ef7 VN\u0110 nh\u1ecf h\u01a1n 48 t\u1ef7 VN\u0110, do \u0111\u00f3 to\u00e0n b\u1ed9 40 t\u1ef7 VN\u0110 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: T\u00ednh thu\u1ebf TNDN ph\u1ed5 th\u00f4ng t\u1ea1i Vi\u1ec7t Nam<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN = 500 &#8211; 380 &#8211; 20 &#8211; 40 = 60 t\u1ef7 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo \u01b0u \u0111\u00e3i (5%) = 60 x 5% = 3 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: T\u00ednh Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u b\u1ed5 sung (QDMTT) theo Ngh\u1ecb quy\u1ebft 107\/2023\/QH15<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR) t\u1ea1i Vi\u1ec7t Nam = (S\u1ed1 thu\u1ebf TNDN n\u1ed9p \/ Thu nh\u1eadp r\u00f2ng GloBE) = 3 \/ 60 = 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh: 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung = 15% &#8211; 5% = 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNDN b\u1ed5 sung ph\u1ea3i n\u1ed9p (QDMTT) = 60 x 10% = 6 t\u1ef7 VN\u0110.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>T\u1ed5ng h\u1ee3p ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 59.2593%;\"><b>Ch\u1ec9 ti\u00eau t\u00ednh thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center; width: 40.1598%;\"><b>Gi\u00e1 tr\u1ecb (VN\u0110) \/ T\u1ef7 l\u1ec7<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 59.2593%;\">L\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf<\/td>\n<td style=\"text-align: center; width: 40.1598%;\"><span style=\"font-weight: 400;\">60 t\u1ef7 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 59.2593%;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN \u01b0u \u0111\u00e3i n\u1ed9i \u0111\u1ecba (5%)<\/span><\/td>\n<td style=\"text-align: center; width: 40.1598%;\"><span style=\"font-weight: 400;\">3 t\u1ef7 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 59.2593%;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (ETR)<\/span><\/td>\n<td style=\"text-align: center; width: 40.1598%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 59.2593%;\"><span style=\"font-weight: 400;\">Thu\u1ebf b\u1ed5 sung QDMTT (10% ch\u00eanh l\u1ec7ch)<\/span><\/td>\n<td style=\"text-align: center; width: 40.1598%;\"><span style=\"font-weight: 400;\">6 t\u1ef7 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left; width: 59.2593%;\"><span style=\"font-weight: 400;\">T\u1ed4NG NGH\u0128A V\u1ee4 THU\u1ebe TNDN TH\u1ef0C N\u1ed8P<\/span><\/td>\n<td style=\"text-align: center; width: 40.1598%;\"><b>9 t\u1ef7 VN\u0110<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb cho doanh nghi\u1ec7p FDI<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c chi\u1ebfn cho bi\u1ebft, c\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn c\u1ee7a doanh nghi\u1ec7p FDI th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb vi\u1ec7c thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa 3 m\u1ea3ng: k\u00ea khai giao d\u1ecbch li\u00ean k\u1ebft, t\u00ednh ETR thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh DTA.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00fang t\u00fang trong \u0111i\u1ec1u ch\u1ec9nh ETR:<\/b><span style=\"font-weight: 400;\"> H\u1ea1ch to\u00e1n sai ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi d\u1eabn \u0111\u1ebfn t\u00ednh sai thu\u1ebf b\u1ed5 sung QDMTT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ed9c l\u1eadp c\u1ee7a kho\u1ea3n vay li\u00ean k\u1ebft ho\u1eb7c h\u1ed3 s\u01a1 Local File\/Master File thi\u1ebfu nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c1p d\u1ee5ng DTA kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c:<\/b><span style=\"font-weight: 400;\"> T\u1ef1 \u00fd \u00e1p d\u1ee5ng mi\u1ec5n\/gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh m\u00e0 kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ho\u1eb7c kh\u00f4ng ch\u1ee9ng minh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c ch\u1ee9ng (Beneficial Owner).<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 224px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>Nh\u00f3m r\u1ee7i ro thu\u1ebf ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb \u0111\u1ec1 xu\u1ea5t<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">R\u1ee7i ro t\u00ednh ETR GloBE<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">So\u00e1t x\u00e9t k\u1ef9 c\u00e1c ch\u00eanh l\u1ec7ch k\u1ebf to\u00e1n\/thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ETR th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">R\u1ee7i ro L\u00e3i vay &amp; Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (TP)<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00e2n \u0111\u1ed1i ng\u01b0\u1ee1ng 30% EBITDA &amp; Chu\u1ea9n h\u00f3a b\u1ed9 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 TP.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: left;\"><span style=\"font-weight: 400;\">R\u1ee7i ro t\u1ef1 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh DTA<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o DTA chu\u1ea9n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh 4 b\u01b0\u1edbc t\u1ed1i \u01b0u r\u1ee7i ro thu\u1ebf t\u1eeb chuy\u00ean gia MAN<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t c\u1ea5u tr\u00fac ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u1ed1n (theo \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0) v\u00e0 r\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u k\u1ebf to\u00e1n &amp; ETR:<\/b><span style=\"font-weight: 400;\"> B\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed theo chu\u1ea9n m\u1ef1c GloBE \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf b\u1ed5 sung QDMTT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 DTA song song:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n thi\u1ec7n Local File, Master File v\u00e0 n\u1ed9p Th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1i c\u1ea5u tr\u00fac d\u00f2ng v\u1ed1n &amp; Chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> C\u00e2n \u0111\u1ed1i tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA v\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd APA n\u1ebfu c\u00f3 quy m\u00f4 giao d\u1ecbch li\u00ean k\u1ebft l\u1edbn.<\/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;\">T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf l\u00e0 c\u1ea9m nang ph\u00e1p l\u00fd v\u00e0 qu\u1ea3n tr\u1ecb kh\u00f4ng th\u1ec3 thi\u1ebfu. Vi\u1ec7c n\u1eafm v\u1eefng c\u1ea3 khung ph\u00e1p l\u00fd Lu\u1eadt \u0110\u1ea7u t\u01b0 (v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u t\u01b0) c\u00f9ng h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh thu\u1ebf ph\u1ee9c t\u1ea1p gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 ph\u00f2ng tr\u00e1nh c\u00e1c nguy c\u01a1 truy thu ph\u1ea1t.<\/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>Contact information for services 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: C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 H\u01b0\u1edbng d\u1eabn thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf cho FDI<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p FDI c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi 50% th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo th\u1ee7 t\u1ee5c n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u1eafm gi\u1eef t\u1eeb 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf xu\u1ed1ng s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi <\/span><b>nh\u00e0 \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p FDI \u0111\u00e3 th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam khi c\u00f3 d\u1ef1 \u00e1n m\u1edbi c\u00f3 c\u1ea7n th\u00e0nh l\u1eadp c\u00f4ng ty m\u1edbi kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng b\u1eaft bu\u1ed9c. Theo kho\u1ea3n 3 \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam n\u1ebfu c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec l\u00e0m th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00f3 m\u00e0 <\/span><b>kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay 30% EBITDA c\u00f3 \u00e1p d\u1ee5ng cho kho\u1ea3n vay ng\u00e2n h\u00e0ng \u0111\u1ed9c l\u1eadp kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Khi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft, tr\u1ea7n chi ph\u00ed l\u00e3i vay 30% EBITDA s\u1ebd \u00e1p d\u1ee5ng cho <\/span><b>t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 vay ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea7n chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i do v\u01b0\u1ee3t tr\u1ea7n 30% EBITDA c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong th\u1eddi h\u1ea1n li\u00ean t\u1ee5c <\/span><b>kh\u00f4ng qu\u00e1 5 n\u0103m<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf b\u1ed5 sung QDMTT t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1ecb thu th\u00eam thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf b\u1ed5 sung QDMTT t\u1ea1i Vi\u1ec7t Nam (\u0111\u01b0a ETR l\u00ean \u0111\u1ee7 15%), qu\u1ed1c gia \u0111\u1eb7t tr\u1ee5 s\u1edf c\u00f4ng ty m\u1eb9 s\u1ebd kh\u00f4ng thu th\u00eam thu\u1ebf b\u1ed5 sung theo quy t\u1eafc IIR.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u1ed9 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p FDI v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, giao d\u1ecbch li\u00ean k\u1ebft do C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i ban h\u00e0nh \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c gi\u00fap c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch thu\u1ebf hi\u1ec7n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-8017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8017","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=8017"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8017\/revisions"}],"predecessor-version":[{"id":8023,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8017\/revisions\/8023"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8019"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}