{"id":8321,"date":"2026-10-09T09:28:41","date_gmt":"2026-10-09T02:28:41","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8321"},"modified":"2026-10-09T09:28:41","modified_gmt":"2026-10-09T02:28:41","slug":"nghi-quyet-59-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nghi-quyet-59-2026\/","title":{"rendered":"Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND: Mi\u1ec5n thu\u1ebf TNDN, thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o t\u1ea1i TPHCM"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/nghi-quyet-592026nqhdnd-ve-mien-thue-tndn-thue-tncn-tu-hoat-dong-khoi-nghiep-sang-tao-tai-tphcm-ra--233315.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c H\u0110ND Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh kh\u00f3a XI th\u00f4ng qua t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 n\u0103m ng\u00e0y 22\/9\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2026. V\u0103n b\u1ea3n g\u1ed3m 9 \u0111i\u1ec1u, quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m a kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 39 Lu\u1eadt Ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb s\u1ed1 18\/2026\/QH16. N\u1ed9i dung c\u1ed1t l\u00f5i l\u00e0 <\/span><b>mi\u1ec5n thu\u1ebf TNDN 05 n\u0103m<\/b><span style=\"font-weight: 400;\"> and <\/span><b>mi\u1ec5n thu\u1ebf TNCN 05 n\u0103m li\u00ean t\u1ee5c<\/b><span style=\"font-weight: 400;\"> cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd ngay: \u01b0u \u0111\u00e3i ch\u1ec9 \u00e1p d\u1ee5ng <\/span><b>t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027<\/b><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-31-2024-NQ-HDND-hoat-dong-khoi-nghiep-doi-moi-sang-tao-duoc-mien-thue-Ho-Chi-Minh-637336.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft s\u1ed1 31\/2024\/NQ-H\u0110ND<\/span><\/a><span style=\"font-weight: 400;\"> h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2026, nh\u01b0ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo v\u0103n b\u1ea3n c\u0169 v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i. Kh\u00f4ng c\u00f3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ri\u00eang v\u1ec1 thu\u1ebf. Doanh nghi\u1ec7p t\u1ef1 k\u00ea khai, t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 t\u1ef1 l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh. \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 n\u01a1i ph\u00e1t sinh r\u1ee7i ro thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng ch\u1eb7t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/h2>\n<figure id=\"attachment_8325\" aria-describedby=\"caption-attachment-8325\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8325\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Nghi-quyet-59_2026_NQ-HDND.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Nghi-quyet-59_2026_NQ-HDND.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Nghi-quyet-59_2026_NQ-HDND-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Nghi-quyet-59_2026_NQ-HDND-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Nghi-quyet-59_2026_NQ-HDND-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Nghi-quyet-59_2026_NQ-HDND-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8325\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND l\u00e0 v\u0103n b\u1ea3n c\u1ee7a H\u0110ND TP.HCM quy \u0111\u1ecbnh ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp n\u00e0o, c\u1ee7a ai, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n g\u00ec th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 05 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t, c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2026; \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027, n\u00ean doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb gi\u1ea5y c\u00f4ng nh\u1eadn, h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ea1ch to\u00e1n ngay t\u1eeb qu\u00fd IV\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/h2>\n<figure id=\"attachment_8322\" aria-describedby=\"caption-attachment-8322\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8322\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-quyet-59_2026_NQ-HDND-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh.jpg\" alt=\"Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-quyet-59_2026_NQ-HDND-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-quyet-59_2026_NQ-HDND-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-quyet-59_2026_NQ-HDND-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-quyet-59_2026_NQ-HDND-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Nghi-quyet-59_2026_NQ-HDND-la-gi_-Dinh-nghia-va-pham-vi-dieu-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8322\" class=\"wp-caption-text\">Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a v\u00e0 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang, c\u1ea7n \u0111\u1ecdc t\u00ean \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a v\u0103n b\u1ea3n. \u0110\u00e2y l\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 59\/2026\/NQ-H\u0110ND ng\u00e0y 22\/9\/2026 c\u1ee7a H\u0110ND TP.HCM &#8220;Quy \u0111\u1ecbnh ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh&#8221;. Ng\u01b0\u1eddi k\u00fd l\u00e0 Ch\u1ee7 t\u1ecbch H\u0110ND Th\u00e0nh ph\u1ed1 V\u00f5 V\u0103n Minh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 1 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Ngh\u1ecb quy\u1ebft n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m a kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 39 Lu\u1eadt Ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb s\u1ed1 18\/2026\/QH16 v\u1ec1 ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ebfn t\u1eeb lu\u1eadt do Qu\u1ed1c h\u1ed9i ban h\u00e0nh. Ngh\u1ecb quy\u1ebft c\u1ee7a H\u0110ND ch\u1ec9 c\u1ee5 th\u1ec3 h\u00f3a &#8220;ai, kho\u1ea3n n\u00e0o, \u0111i\u1ec1u ki\u1ec7n g\u00ec, l\u00e0m th\u1ebf n\u00e0o&#8221;. \u0110\u00e2y l\u00e0 l\u00fd do khi l\u1eadp h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u1ea7n d\u1eabn chi\u1ebfu \u0111\u1ed3ng th\u1eddi c\u1ea3 \u0110i\u1ec1u 39 Lu\u1eadt s\u1ed1 18\/2026\/QH16 v\u00e0 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ban h\u00e0nh g\u1ed3m nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u0103n c\u1ee9 c\u1ee7a Ngh\u1ecb quy\u1ebft li\u1ec7t k\u00ea c\u00e1c lu\u1eadt sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng s\u1ed1 72\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb s\u1ed1 18\/2026\/QH16.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 89\/2025\/QH15, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 145\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o s\u1ed1 93\/2025\/QH15, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 133\/2025\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 148\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi c\u00e1c Lu\u1eadt s\u1ed1 116\/2025\/QH15, 127\/2025\/QH15, 133\/2025\/QH15, 141\/2025\/QH15, 143\/2025\/QH15 v\u00e0 09\/2026\/QH16.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 09\/2026\/QH16.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb quy\u1ebft \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean T\u1edd tr\u00ecnh s\u1ed1 1259\/TTr-UBND ng\u00e0y 17\/9\/2026 c\u1ee7a UBND Th\u00e0nh ph\u1ed1 v\u00e0 B\u00e1o c\u00e1o th\u1ea9m tra s\u1ed1 150\/BC-B\u0110T ng\u00e0y 20\/9\/2026 c\u1ee7a Ban \u0110\u00f4 th\u1ecb H\u0110ND Th\u00e0nh ph\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND quan tr\u1ecdng v\u1edbi qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb c\u1ee7a v\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf con s\u1ed1 &#8220;mi\u1ec5n 05 n\u0103m&#8221;. N\u00f3 thay \u0111\u1ed5i c\u00e1ch doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ed3 s\u01a1, h\u1ea1ch to\u00e1n v\u00e0 ch\u1ee9ng minh quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 t\u00e0i ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> kho\u1ea3n <\/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;\"> \u0111\u01b0\u1ee3c mi\u1ec5n l\u00e0 d\u00f2ng ti\u1ec1n gi\u1eef l\u1ea1i \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n ph\u1ea9m. V\u1edbi c\u00e1 nh\u00e2n, mi\u1ec5n <\/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;\"> tr\u00ean ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng gi\u00fap doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p d\u1ec5 thu h\u00fat chuy\u00ean gia h\u01a1n m\u00e0 kh\u00f4ng ph\u1ea3i t\u0103ng qu\u1ef9 l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 tu\u00e2n th\u1ee7 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb quy\u1ebft kh\u00f4ng t\u1ea1o th\u1ee7 t\u1ee5c xin mi\u1ec5n ri\u00eang. Doanh nghi\u1ec7p t\u1ef1 khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Khi thanh tra, ki\u1ec3m tra, g\u00e1nh n\u1eb7ng ch\u1ee9ng minh thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu gi\u1ea5y c\u00f4ng nh\u1eadn c\u00f2n hi\u1ec7u l\u1ef1c, h\u1ee3p \u0111\u1ed3ng, ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 vi\u1ec7c kh\u00f4ng \u00e1p d\u1ee5ng tr\u00f9ng \u01b0u \u0111\u00e3i. Thi\u1ebfu m\u1ed9t m\u1eaft x\u00edch, kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN &#8211; Master Accountant Network, c\u01a1 ch\u1ebf &#8220;t\u1ef1 khai, t\u1ef1 ch\u1ee9ng minh&#8221; th\u01b0\u1eddng khi\u1ebfn doanh nghi\u1ec7p ch\u1ee7 quan \u1edf n\u0103m \u0111\u1ea7u. R\u1ee7i ro thu\u1ebf th\u01b0\u1eddng ch\u1ec9 l\u1ed9 ra khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 c\u1ee7a 2-3 n\u0103m tr\u01b0\u1edbc, l\u00fac ch\u1ee9ng t\u1eeb \u0111\u00e3 kh\u00f3 b\u1ed5 sung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 2 chia \u0111\u1ed1i t\u01b0\u1ee3ng th\u00e0nh 4 nh\u00f3m. Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span><\/p>\n<p style=\"text-align: justify;\">2. T\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o bao g\u1ed3m trung t\u00e2m h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 cung c\u1ea5p ngu\u1ed3n l\u1ef1c, d\u1ecbch v\u1ee5 cho kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o nh\u1eb1m k\u1ebft n\u1ed1i, th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<p style=\"text-align: justify;\">3. Chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t, c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh khi l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">4. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.&#8221;<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd m\u1ed9t chi ti\u1ebft hay b\u1ecb \u0111\u1ecdc sai: nh\u00f3m c\u00e1 nh\u00e2n t\u1ea1i kho\u1ea3n 3 ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t <\/span><b>thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><span style=\"font-weight: 400;\">. V\u0103n b\u1ea3n kh\u00f4ng \u0111\u1ec1 c\u1eadp thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, c\u1ed5 t\u1ee9c hay chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n. \u0110i\u1ec1u 3 khoanh v\u00f9ng ti\u00eau ch\u00ed ri\u00eang cho t\u1eebng nh\u00f3m. Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o: thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m m\u1edbi, d\u1ecbch v\u1ee5 m\u1edbi, quy tr\u00ecnh m\u1edbi, m\u00f4 h\u00ecnh kinh doanh m\u1edbi ho\u1eb7c c\u1ea3i ti\u1ebfn \u0111\u00e1ng k\u1ec3 so v\u1edbi s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, quy tr\u00ecnh, m\u00f4 h\u00ecnh kinh doanh \u0111\u00e3 c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\">2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o: thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p ngu\u1ed3n l\u1ef1c, d\u1ecbch v\u1ee5 cho kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o bao g\u1ed3m s\u1edf h\u1eefu tr\u00ed tu\u1ec7, ti\u00eau chu\u1ea9n, \u0111o l\u01b0\u1eddng, ch\u1ea5t l\u01b0\u1ee3ng, h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, kh\u00f4ng gian l\u00e0m vi\u1ec7c, ph\u00e1p l\u00fd, th\u00f4ng tin th\u1ecb tr\u01b0\u1eddng, t\u00e0i ch\u00ednh, th\u01b0\u01a1ng m\u1ea1i, truy\u1ec1n th\u00f4ng, k\u1ebft n\u1ed1i \u0111\u1ea7u t\u01b0 v\u00e0 h\u1ed7 tr\u1ee3 c\u1ea7n thi\u1ebft kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n<p style=\"text-align: justify;\">3. \u0110\u1ed1i v\u1edbi chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t v\u00e0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o: thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh khi l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1.&#8221;<\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Hi\u1ec3u ti\u00eau ch\u00ed \u0110i\u1ec1u 3 trong th\u1ef1c t\u1ebf th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed g\u1eafn v\u1edbi <\/span><b>ho\u1ea1t \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng g\u1eafn v\u1edbi <\/span><b>t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/b><span style=\"font-weight: 400;\">. M\u1ed9t doanh nghi\u1ec7p c\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o nh\u01b0ng v\u1eeba b\u00e1n ph\u1ea7n m\u1ec1m t\u1ef1 ph\u00e1t tri\u1ec3n, v\u1eeba ph\u00e2n ph\u1ed1i thi\u1ebft b\u1ecb c\u1ee7a h\u00e3ng kh\u00e1c, th\u00ec ch\u1ec9 ph\u1ea7n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o m\u1edbi thu\u1ed9c di\u1ec7n x\u00e9t mi\u1ec5n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 thu\u1ed9c di\u1ec7n x\u00e9t: doanh thu t\u1eeb n\u1ec1n t\u1ea3ng do doanh nghi\u1ec7p t\u1ef1 ph\u00e1t tri\u1ec3n, \u0111\u00e1p \u1ee9ng y\u1ebfu t\u1ed1 &#8220;s\u1ea3n ph\u1ea9m m\u1edbi&#8221; ho\u1eb7c &#8220;c\u1ea3i ti\u1ebfn \u0111\u00e1ng k\u1ec3&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 kh\u00f3 ch\u1ee9ng minh: doanh thu th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay, mua \u0111i b\u00e1n l\u1ea1i h\u00e0ng h\u00f3a kh\u00f4ng g\u1eafn v\u1edbi d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/span><\/li>\n<\/ul>\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 l\u01b0u \u00fd r\u1eb1ng ranh gi\u1edbi n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ngay tr\u00ean h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft. N\u1ebfu ch\u1edd \u0111\u1ebfn khi quy\u1ebft to\u00e1n m\u1edbi t\u00e1ch, s\u1ed1 li\u1ec7u th\u01b0\u1eddng thi\u1ebfu c\u0103n c\u1ee9 v\u00e0 d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 4 l\u00e0 ph\u1ea7n doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc k\u1ef9 nh\u1ea5t. M\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 b\u1ed9 \u0111i\u1ec1u ki\u1ec7n ri\u00eang, v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng <\/span><b>\u0111\u1ed3ng th\u1eddi<\/b><span style=\"font-weight: 400;\"> t\u1ea5t c\u1ea3 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a nh\u00f3m m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1edbi t\u1ed5 ch\u1ee9c (kho\u1ea3n 1 \u0111\u1ebfn kho\u1ea3n 4 \u0110i\u1ec1u 4)<\/b><\/h3>\n<p>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 tr\u1ee5 s\u1edf d\u00f9ng c\u1ee5m t\u1eeb &#8220;tr\u1ee5 s\u1edf ch\u00ednh&#8221;. Chi nh\u00e1nh t\u1ea1i TP.HCM c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh \u1edf t\u1ec9nh kh\u00e1c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y theo c\u00e2u ch\u1eef c\u1ee7a v\u0103n b\u1ea3n.<\/p>\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; width: 26.5795%;\"><b>Target group<\/b><\/td>\n<td style=\"text-align: center; width: 23.2389%;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 tr\u1ee5 s\u1edf<\/b><\/td>\n<td style=\"text-align: center; width: 49.528%;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5795%;\"><span style=\"font-weight: 400;\">Innovative startups<\/span><\/td>\n<td style=\"width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f2n hi\u1ec7u l\u1ef1c theo ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5795%;\"><span style=\"font-weight: 400;\">Trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/span><\/td>\n<td style=\"width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o c\u00f2n hi\u1ec7u l\u1ef1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5795%;\"><span style=\"font-weight: 400;\">Trung t\u00e2m h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o (t\u1ed5 ch\u1ee9c trung gian)<\/span><\/td>\n<td style=\"width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn trung t\u00e2m h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f2n hi\u1ec7u l\u1ef1c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5795%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kh\u00e1c (t\u1ed5 ch\u1ee9c trung gian)<\/span><\/td>\n<td style=\"width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">C\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.5795%;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/span><\/td>\n<td style=\"width: 23.2389%;\"><span style=\"font-weight: 400;\">C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM<\/span><\/td>\n<td style=\"width: 49.528%;\"><span style=\"font-weight: 400;\">C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f2n hi\u1ec7u l\u1ef1c, trong \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1edbi chuy\u00ean gia (kho\u1ea3n 5 \u0110i\u1ec1u 4)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;a) C\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn chuy\u00ean gia h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f2n hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) C\u00f3 h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng thu\u00ea chuy\u00ean gia, h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ho\u1eb7c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c ch\u1ee9ng minh vi\u1ec7c l\u00e0m vi\u1ec7c v\u00e0 ph\u00e1t sinh thu nh\u1eadp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1edbi nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t (kho\u1ea3n 6 \u0110i\u1ec1u 4)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;a) L\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o; ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn, tuy\u1ec3n ch\u1ecdn theo ch\u00ednh s\u00e1ch thu h\u00fat chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc v\u00e0 ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t c\u1ee7a Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh; ho\u1eb7c \u0111\u01b0\u1ee3c S\u1edf Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 c\u00f4ng nh\u1eadn l\u00e0 nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) C\u00f3 h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n ho\u1eb7c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c ch\u1ee9ng minh vi\u1ec7c l\u00e0m vi\u1ec7c v\u00e0 ph\u00e1t sinh thu nh\u1eadp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1edbi c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o (kho\u1ea3n 7 \u0110i\u1ec1u 4)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;a) L\u00e0 th\u00e0nh vi\u00ean s\u00e1ng l\u1eadp, \u0111\u1ed3ng s\u00e1ng l\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) C\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f2n hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m chung c\u1ee7a c\u1ea3 7 kho\u1ea3n l\u00e0 c\u1ee5m t\u1eeb <\/span><b>&#8220;c\u00f2n hi\u1ec7u l\u1ef1c&#8221;<\/b><span style=\"font-weight: 400;\">. Gi\u1ea5y c\u00f4ng nh\u1eadn h\u1ebft h\u1ea1n gi\u1eefa k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd \u0111\u1eb7t ra c\u00e2u h\u1ecfi kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m \u0111\u00f3 c\u00f2n \u0111\u01b0\u1ee3c mi\u1ec5n hay kh\u00f4ng. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i th\u1eddi h\u1ea1n gi\u1ea5y c\u00f4ng nh\u1eadn nh\u01b0 theo d\u00f5i h\u1ea1n n\u1ed9p t\u1edd khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND k\u00e9o d\u00e0i bao l\u00e2u?<\/b><\/h2>\n<figure id=\"attachment_8324\" aria-describedby=\"caption-attachment-8324\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8324\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-mien-thue-theo-Nghi-quyet-59_2026_NQ-HDND-keo-dai-bao-lau.jpg\" alt=\"Th\u1eddi h\u1ea1n mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND k\u00e9o d\u00e0i bao l\u00e2u?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-mien-thue-theo-Nghi-quyet-59_2026_NQ-HDND-keo-dai-bao-lau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-mien-thue-theo-Nghi-quyet-59_2026_NQ-HDND-keo-dai-bao-lau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-mien-thue-theo-Nghi-quyet-59_2026_NQ-HDND-keo-dai-bao-lau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-mien-thue-theo-Nghi-quyet-59_2026_NQ-HDND-keo-dai-bao-lau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-mien-thue-theo-Nghi-quyet-59_2026_NQ-HDND-keo-dai-bao-lau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8324\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND k\u00e9o d\u00e0i bao l\u00e2u?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 quy \u0111\u1ecbnh ba n\u1ed9i dung: nguy\u00ean t\u1eafc, th\u1eddi h\u1ea1n v\u00e0 th\u1eddi gian \u01b0u \u0111\u00e3i. M\u1ed7i n\u1ed9i dung \u0111\u1ec1u c\u00f3 h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp t\u1edbi c\u00e1ch l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n kho\u1ea3n 1 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;a) Vi\u1ec7c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang kho\u1ea3n thu nh\u1eadp v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng tr\u00f9ng l\u1eb7p nhi\u1ec1u \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t kho\u1ea3n thu nh\u1eadp \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng nhi\u1ec1u ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch c\u00f3 l\u1ee3i nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo ch\u00ednh s\u00e1ch \u0111\u00f3.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y r\u1ea5t quan tr\u1ecdng v\u00ec c\u00f9ng th\u1eddi \u0111i\u1ec3m c\u00f2n c\u00f3 \u01b0u \u0111\u00e3i TNDN cho ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, v\u1edbi th\u1eddi h\u1ea1n theo kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecdn m\u1ed9t ch\u00ednh s\u00e1ch cho c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp, v\u00e0 <\/span><b>\u0111\u00e3 ch\u1ecdn th\u00ec ph\u1ea3i gi\u1eef \u1ed5n \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n kho\u1ea3n 2 \u0110i\u1ec1u 5:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;a) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n trong th\u1eddi h\u1ea1n 05 n\u0103m t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 5 \u0110i\u1ec1u 39 Lu\u1eadt s\u1ed1 18\/2026\/QH16.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n trong th\u1eddi h\u1ea1n 05 n\u0103m li\u00ean t\u1ee5c \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh khi l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 39 Lu\u1eadt s\u1ed1 18\/2026\/QH16.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai m\u1ed1c t\u00ednh th\u1eddi h\u1ea1n kh\u00e1c nhau. V\u1edbi TNDN, 05 n\u0103m t\u00ednh <\/span><b>t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p<\/b><span style=\"font-weight: 400;\">; Ngh\u1ecb quy\u1ebft kh\u00f4ng gi\u1ea3i th\u00edch th\u00eam c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ed1c n\u00e0y. V\u1edbi TNCN, v\u0103n b\u1ea3n d\u00f9ng c\u1ee5m t\u1eeb <\/span><b>&#8220;05 n\u0103m li\u00ean t\u1ee5c&#8221;<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Promotion period<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh ng\u1eafn g\u1ecdn: &#8220;Th\u1eddi gian \u01b0u \u0111\u00e3i: \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027.&#8221;<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb khi \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3ng c\u00e1ch gi\u1eefa ng\u00e0y hi\u1ec7u l\u1ef1c (01\/10\/2026) v\u00e0 ng\u00e0y \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i (k\u1ef3 t\u00ednh thu\u1ebf 2027) l\u00e0 th\u1eddi gian \u0111\u1ec3 doanh nghi\u1ec7p ho\u00e0n thi\u1ec7n gi\u1ea5y c\u00f4ng nh\u1eadn, h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00e1ch h\u1ea1ch to\u00e1n.<\/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 m\u1ed1c th\u1eddi gian c\u1ea7n nh\u1edb khi \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u1ed1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ef1 ki\u1ec7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">17\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">UBND Th\u00e0nh ph\u1ed1 tr\u00ecnh d\u1ef1 th\u1ea3o (T\u1edd tr\u00ecnh s\u1ed1 1259\/TTr-UBND)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n c\u0103n c\u1ee9 c\u1ee7a Ngh\u1ecb quy\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">20\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ban \u0110\u00f4 th\u1ecb H\u0110ND Th\u00e0nh ph\u1ed1 th\u1ea9m tra (B\u00e1o c\u00e1o s\u1ed1 150\/BC-B\u0110T)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n c\u0103n c\u1ee9 c\u1ee7a Ngh\u1ecb quy\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">22\/9\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u0110ND TP.HCM kh\u00f3a XI, K\u1ef3 h\u1ecdp th\u1ee9 n\u0103m th\u00f4ng qua<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n k\u1ebft c\u1ee7a Ngh\u1ecb quy\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">01\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c; Ngh\u1ecb quy\u1ebft s\u1ed1 31\/2024\/NQ-H\u0110ND h\u1ebft hi\u1ec7u l\u1ef1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf theo Ngh\u1ecb quy\u1ebft m\u1edbi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. \u0110\u1ed1i v\u1edbi vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\">2. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft n\u00e0y kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ri\u00eang v\u1ec1 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">3. H\u1ed3 s\u01a1, gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i l\u00e0 c\u00e1c gi\u1ea5y c\u00f4ng nh\u1eadn, gi\u1ea5y ch\u1ee9ng nh\u1eadn, h\u1ee3p \u0111\u1ed3ng, quy\u1ebft \u0111\u1ecbnh tuy\u1ec3n d\u1ee5ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c c\u1ea5p, x\u00e1c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.&#8221;<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, quy tr\u00ecnh n\u1ed9i b\u1ed9 n\u00ean \u0111i theo 4 b\u01b0\u1edbc:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t t\u01b0 c\u00e1ch: \u0111\u1ed1i chi\u1ebfu tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 gi\u1ea5y c\u00f4ng nh\u1eadn c\u00f2n hi\u1ec7u l\u1ef1c theo \u0110i\u1ec1u 4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khoanh v\u00f9ng thu nh\u1eadp: x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed \u0110i\u1ec1u 3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai: t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ean t\u1edd khai theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u h\u1ed3 s\u01a1: gi\u1ea5y c\u00f4ng nh\u1eadn, gi\u1ea5y ch\u1ee9ng nh\u1eadn, h\u1ee3p \u0111\u1ed3ng, quy\u1ebft \u0111\u1ecbnh tuy\u1ec3n d\u1ee5ng v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan, s\u1eb5n s\u00e0ng xu\u1ea5t tr\u00ecnh khi thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 gi\u00e1m s\u00e1t?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7, UBND Th\u00e0nh ph\u1ed1 t\u1ed5 ch\u1ee9c tri\u1ec3n khai; ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n, th\u1eddi h\u1ea1n; \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra, theo d\u00f5i, \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n <\/span><b>h\u00e0nh vi tr\u1ee5c l\u1ee3i ch\u00ednh s\u00e1ch<\/b><span style=\"font-weight: 400;\">. Th\u01b0\u1eddng tr\u1ef1c H\u0110ND, c\u00e1c Ban, T\u1ed5 \u0111\u1ea1i bi\u1ec3u, \u0111\u1ea1i bi\u1ec3u H\u0110ND Th\u00e0nh ph\u1ed1 v\u00e0 \u1ee6y ban M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam Th\u00e0nh ph\u1ed1 tham gia gi\u00e1m s\u00e1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND th\u00ec x\u1eed l\u00fd ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 9 v\u1ec1 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo Ngh\u1ecb quy\u1ebft s\u1ed1 31\/2024\/NQ-H\u0110ND th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng ch\u00ednh s\u00e1ch theo Ngh\u1ecb quy\u1ebft s\u1ed1 31\/2024\/NQ-H\u0110ND cho th\u1eddi gian c\u00f2n l\u1ea1i.&#8221;<\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o li\u00ean quan \u0111\u1ebfn Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7t Ngh\u1ecb quy\u1ebft trong h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. B\u1ea3ng d\u01b0\u1edbi t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n tr\u1ef1c ti\u1ebfp li\u00ean quan.<\/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 nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center;\"><b>Number and date of issuance<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 18\/2026\/QH16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 39 l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp c\u1ee7a \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN, TNCN \u0111\u01b0\u1ee3c Ngh\u1ecb quy\u1ebft 59 quy \u0111\u1ecbnh chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Law on Corporate Income Tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 67\/2025\/QH15 ng\u00e0y 14\/6\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025; s\u1eeda \u0111\u1ed5i b\u1edfi c\u00e1c Lu\u1eadt 116, 127, 133, 141, 143\/2025\/QH15 v\u00e0 09\/2026\/QH16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u 3 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, g\u1ed3m thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Personal Income Tax Law<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Law No. 109\/2025\/QH15, amended by Law No. 09\/2026\/QH16<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Law on Tax Administration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No. 108\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 k\u00ea khai, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, l\u01b0u gi\u1eef h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 93\/2025\/QH15, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1 133\/2025\/QH15 v\u00e0 148\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 c\u1ea5p gi\u1ea5y c\u00f4ng nh\u1eadn doanh nghi\u1ec7p, trung t\u00e2m, chuy\u00ean gia, c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decree 20\/2026\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed1 20\/2026\/N\u0110-CP ng\u00e0y 15\/01\/2026, h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 7 quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m TNDN cho ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o; nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Resolution 198\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 17\/5\/2025, v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 10 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n mi\u1ec5n, gi\u1ea3m TNDN \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP d\u1eabn chi\u1ebfu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 11\/12\/2024<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n c\u0169 v\u1ec1 l\u0129nh v\u1ef1c \u01b0u ti\u00ean, ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n, n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 98\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 11\/2024\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u00e0y 02\/02\/2024 (Ngh\u1ecb \u0111\u1ecbnh 11)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf \u0111\u1eb7c th\u00f9 TP.HCM tr\u01b0\u1edbc \u0111\u00e2y; l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u01afu \u0111\u00e3i TNDN cho kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-20-2026-ND-CP-huong-dan-Nghi-quyet-198-2025-QH15-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-673099.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 20\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 15\/01\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 ng\u00e0y 17\/5\/2025 v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc, t\u1ed3n t\u1ea1i song song v\u1edbi Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND. Kho\u1ea3n 1 \u0110i\u1ec1u 7 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;1. C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 03 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) Ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u1ea1i kho\u1ea3n n\u00e0y v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, theo kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN theo th\u1eddi h\u1ea1n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian mi\u1ec5n, gi\u1ea3m t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu 03 n\u0103m \u0111\u1ea7u c\u00f3 doanh thu nh\u01b0ng ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1eddi gian mi\u1ec5n, gi\u1ea3m t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang. Kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec v\u1eabn \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, nh\u01b0ng thu nh\u1eadp \u01b0u \u0111\u00e3i x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, kho\u1ea3n 1 \u0110i\u1ec1u 7 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ea3 hai ch\u00ednh s\u00e1ch th\u00ec Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;4. Trong c\u00f9ng m\u1ed9t th\u1eddi gian, n\u1ebfu doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u1eeba \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u00f3 l\u1ee3i nh\u1ea5t v\u00e0 th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh, kh\u00f4ng thay \u0111\u1ed5i trong th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y th\u1ed1ng nh\u1ea5t v\u1edbi \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND: m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u1ec9 ch\u1ecdn m\u1ed9t ch\u00ednh s\u00e1ch, v\u00e0 ph\u1ea3i gi\u1eef \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede ph\u00eda thu\u1ebf TNCN, kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP c\u0169ng c\u00f3 \u01b0u \u0111\u00e3i cho chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc. Nguy\u00ean v\u0103n \u0111o\u1ea1n \u0111\u1ea7u:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;2. C\u00e1 nh\u00e2n l\u00e0 chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, trung t\u00e2m nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong th\u1eddi h\u1ea1n 02 n\u0103m (24 th\u00e1ng li\u00ean t\u1ee5c) v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 04 n\u0103m (48 th\u00e1ng li\u00ean t\u1ee5c) ti\u1ebfp theo \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc l\u00e0m vi\u1ec7c t\u1ea1i TP.HCM c\u00f3 th\u1ec3 c\u00f9ng l\u00fac \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a hai v\u0103n b\u1ea3n. Khi \u0111\u00f3 c\u1ea7n c\u0103n c\u1ee9 nguy\u00ean t\u1eafc kh\u00f4ng \u00e1p d\u1ee5ng tr\u00f9ng l\u1eb7p t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND \u0111\u1ec3 l\u1ef1a ch\u1ecdn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu nh\u1eadp n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN khi \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft ch\u1ec9 mi\u1ec5n thu\u1ebf cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u1ee7a doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 (ng\u00e0y 14\/6\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025). Nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0111) Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">e) Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7, tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">g) Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t nay ph\u00e1t hi\u1ec7n ra;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">h) Ch\u00eanh l\u1ec7ch gi\u1eefa thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">i) C\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, t\u1eb7ng cho b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt nh\u1eadn \u0111\u01b0\u1ee3c;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">k) Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">l) Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">m) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">n) Thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">o) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\">3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y l\u00e0 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kinh doanh.<\/p>\n<p style=\"text-align: justify;\">4. Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u1edf Vi\u1ec7t Nam, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">5. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung v\u1ec1 t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.&#8221;<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o th\u01b0\u1eddng ph\u00e1t sinh th\u00eam l\u00e3i ti\u1ec1n g\u1eedi t\u1eeb v\u1ed1n huy \u0111\u1ed9ng, kho\u1ea3n t\u00e0i tr\u1ee3, t\u1eb7ng cho ho\u1eb7c thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. C\u00e1c kho\u1ea3n n\u00e0y kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 &#8220;thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o&#8221; theo kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ri\u00eang t\u1eebng kho\u1ea3n tr\u01b0\u1edbc khi khai mi\u1ec5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf su\u1ea5t, \u0110i\u1ec1u 10 Lu\u1eadt s\u1ed1 67\/2025\/QH15 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%; 15% v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng; 17% v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng. Doanh thu l\u00e0m c\u0103n c\u1ee9 l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND kh\u00e1c g\u00ec so v\u1edbi c\u01a1 ch\u1ebf c\u0169?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 d\u1ef1a tr\u00ean n\u1ed9i dung c\u00e1c v\u0103n b\u1ea3n \u0111\u00e3 n\u00eau, kh\u00f4ng suy di\u1ec5n th\u00eam.<\/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 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND v\u1edbi c\u01a1 ch\u1ebf c\u0169<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 16.122%;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center; width: 39.4335%;\"><b>C\u01a1 ch\u1ebf c\u0169 (Ngh\u1ecb quy\u1ebft 98\/2023\/QH15, Ngh\u1ecb \u0111\u1ecbnh 11\/2024\/N\u0110-CP, Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND)<\/b><\/td>\n<td style=\"text-align: center; width: 43.7909%;\"><b>Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 lu\u1eadt<\/span><\/td>\n<td style=\"width: 39.4335%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 98\/2023\/QH15 v\u1ec1 c\u01a1 ch\u1ebf \u0111\u1eb7c th\u00f9 TP.HCM<\/span><\/td>\n<td style=\"width: 43.7909%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 39 Lu\u1eadt Ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb s\u1ed1 18\/2026\/QH16<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Corporate income tax exemption<\/span><\/td>\n<td style=\"width: 39.4335%;\"><span style=\"font-weight: 400;\">05 n\u0103m k\u1ec3 t\u1eeb khi ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/span><\/td>\n<td style=\"width: 43.7909%;\"><span style=\"font-weight: 400;\">05 n\u0103m t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Personal income tax exemption<\/span><\/td>\n<td style=\"width: 39.4335%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n)<\/span><\/td>\n<td style=\"width: 43.7909%;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t, c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; 05 n\u0103m li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Priority areas<\/span><\/td>\n<td style=\"width: 39.4335%;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND quy \u0111\u1ecbnh danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u ti\u00ean (th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, fintech, logistics, c\u00f4ng ngh\u1ec7 gi\u00e1o d\u1ee5c, y t\u1ebf, n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, an ninh m\u1ea1ng)<\/span><\/td>\n<td style=\"width: 43.7909%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy \u0111\u1ecbnh danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u ti\u00ean; x\u00e9t theo ti\u00eau ch\u00ed \u0110i\u1ec1u 3 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0110i\u1ec1u 4<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Time of application<\/span><\/td>\n<td style=\"width: 39.4335%;\"><span style=\"font-weight: 400;\">\u0110ang h\u01b0\u1edfng th\u00ec h\u01b0\u1edfng ti\u1ebfp cho th\u1eddi gian c\u00f2n l\u1ea1i (\u0110i\u1ec1u 9)<\/span><\/td>\n<td style=\"width: 43.7909%;\"><span style=\"font-weight: 400;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Procedure<\/span><\/td>\n<td style=\"width: 39.4335%;\"><span style=\"font-weight: 400;\">Theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span><\/td>\n<td style=\"width: 43.7909%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u00e1t sinh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ri\u00eang; t\u1ef1 k\u00ea khai, t\u1ef1 l\u01b0u h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study: Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 t\u1ea1i TP.HCM \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 <\/span><b>t\u00ecnh hu\u1ed1ng minh h\u1ecda<\/b><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u l\u00e0 gi\u1ea3 \u0111\u1ecbnh, d\u00f9ng \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1ch \u0111\u1ecdc v\u0103n b\u1ea3n, kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i TP.HCM, \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y c\u00f4ng nh\u1eadn doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f2n hi\u1ec7u l\u1ef1c. C\u00f4ng ty c\u00f3 hai m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea3ng 1: n\u1ec1n t\u1ea3ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kho do c\u00f4ng ty t\u1ef1 ph\u00e1t tri\u1ec3n, l\u00e0 d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ea3ng 2: ph\u00e2n ph\u1ed1i l\u1ea1i m\u00e1y qu\u00e9t m\u00e3 v\u1ea1ch c\u1ee7a m\u1ed9t h\u00e3ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 g\u1ed3m 1 \u0111\u1ed3ng s\u00e1ng l\u1eadp c\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, 1 chuy\u00ean gia thu\u00ea ngo\u00e0i c\u00f3 gi\u1ea5y c\u00f4ng nh\u1eadn chuy\u00ean gia h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, v\u00e0 15 k\u1ef9 s\u01b0, nh\u00e2n vi\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch theo t\u1eebng \u0111i\u1ec1u kho\u1ea3n<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time:<\/b><span style=\"font-weight: 400;\"> \u01b0u \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027 (kho\u1ea3n 3 \u0110i\u1ec1u 5). Qu\u00fd IV\/2026 ch\u01b0a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n TNDN:<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 thu nh\u1eadp t\u1eeb M\u1ea3ng 1 \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed kho\u1ea3n 1 \u0110i\u1ec1u 3. Thu nh\u1eadp t\u1eeb M\u1ea3ng 2 l\u00e0 th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay, kh\u00f3 ch\u1ee9ng minh l\u00e0 &#8220;s\u1ea3n ph\u1ea9m m\u1edbi&#8221; hay &#8220;c\u1ea3i ti\u1ebfn \u0111\u00e1ng k\u1ec3&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n TNCN:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed3ng s\u00e1ng l\u1eadp (kho\u1ea3n 7 \u0110i\u1ec1u 4) v\u00e0 chuy\u00ean gia thu\u00ea ngo\u00e0i (kho\u1ea3n 5 \u0110i\u1ec1u 4) thu\u1ed9c di\u1ec7n x\u00e9t. 15 k\u1ef9 s\u01b0, nh\u00e2n vi\u00ean kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 2, n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n TNCN theo Ngh\u1ecb quy\u1ebft n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u minh h\u1ecda n\u0103m 2027<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2027 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng doanh thu n\u0103m 2026 c\u1ee7a C\u00f4ng ty B tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, n\u00ean \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% theo kho\u1ea3n 1 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15. N\u1ebfu doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u1ea5p h\u01a1n, thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 l\u00e0 15% ho\u1eb7c 17% theo kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10.<\/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 style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ea3ng 1 (kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o)<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ea3ng 2 (th\u01b0\u01a1ng m\u1ea1i)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Total<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.600<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.400<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNDN t\u00ednh theo thu\u1ebf su\u1ea5t 20% (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">720<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">280<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd \u0111\u00fang theo Ngh\u1ecb quy\u1ebft 59 (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n 720<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p 280<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p 280<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd sai: mi\u1ec5n to\u00e0n b\u1ed9 (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n 720<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n 280<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p 0, r\u1ee7i ro truy thu 280<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p khai mi\u1ec5n to\u00e0n b\u1ed9 1.000 tri\u1ec7u \u0111\u1ed3ng, khi b\u1ecb ki\u1ec3m tra s\u1ebd ph\u1ea3i n\u1ed9p l\u1ea1i 280 tri\u1ec7u \u0111\u1ed3ng, k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu t\u00e1ch \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, kho\u1ea3n mi\u1ec5n 720 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m c\u00f3 c\u01a1 s\u1edf v\u1eefng ch\u1eafc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Recommended course of action<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf t\u00e0i kho\u1ea3n doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed chi ti\u1ebft theo t\u1eebng m\u1ea3ng ngay t\u1eeb ng\u00e0y 01\/01\/2027.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 m\u00f4 t\u1ea3 d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u1ee7a M\u1ea3ng 1, n\u00eau r\u00f5 y\u1ebfu t\u1ed1 m\u1edbi ho\u1eb7c c\u1ea3i ti\u1ebfn \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp danh s\u00e1ch c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n mi\u1ec5n TNCN k\u00e8m gi\u1ea5y c\u00f4ng nh\u1eadn, h\u1ee3p \u0111\u1ed3ng; t\u00e1ch ri\u00eang kh\u1ecfi b\u1ea3ng l\u01b0\u01a1ng chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u1ea3ng theo d\u00f5i th\u1eddi h\u1ea1n gi\u1ea5y c\u00f4ng nh\u1eadn c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1eebng c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 vi\u1ec7c l\u1ef1a ch\u1ecdn ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i (Ngh\u1ecb quy\u1ebft 59 hay \u01b0u \u0111\u00e3i kh\u00e1c) v\u00e0 gi\u1eef \u1ed5n \u0111\u1ecbnh trong su\u1ed1t th\u1eddi gian h\u01b0\u1edfng.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Doanh nghi\u1ec7p th\u01b0\u1eddng sai \u1edf \u0111\u00e2u khi \u00e1p d\u1ee5ng Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND?<\/b><\/h2>\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 l\u01b0u \u00fd r\u1eb1ng ch\u00ednh s\u00e1ch c\u00e0ng th\u00f4ng tho\u00e1ng v\u1ec1 th\u1ee7 t\u1ee5c th\u00ec r\u1ee7i ro thu\u1ebf c\u00e0ng d\u1ed3n v\u1ec1 kh\u00e2u h\u1eadu ki\u1ec3m. Kh\u00f4ng c\u00f3 b\u01b0\u1edbc &#8220;xin ph\u00e9p&#8221; ngh\u0129a l\u00e0 kh\u00f4ng c\u00f3 ai r\u00e0 so\u00e1t h\u1ed9 doanh nghi\u1ec7p tr\u01b0\u1edbc khi khai. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 6 r\u1ee7i ro \u0111i\u1ec3n h\u00ecnh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: \u00c1p d\u1ee5ng \u01b0u \u0111\u00e3i tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf 2027: <\/b><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2026, nh\u01b0ng th\u1eddi gian \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027. Nh\u1ea7m l\u1eabn gi\u1eefa &#8220;ng\u00e0y hi\u1ec7u l\u1ef1c&#8221; v\u00e0 &#8220;th\u1eddi gian \u01b0u \u0111\u00e3i&#8221; c\u00f3 th\u1ec3 d\u1eabn t\u1edbi khai mi\u1ec5n sai cho qu\u00fd IV\/2026.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Mi\u1ec5n thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp: <\/b><span style=\"font-weight: 400;\">Ti\u00eau ch\u00ed \u0110i\u1ec1u 3 g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u m\u1ea3ng kinh doanh m\u00e0 kh\u00f4ng t\u00e1ch h\u1ea1ch to\u00e1n l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u1ec5 b\u1ecb lo\u1ea1i tr\u1eeb nh\u1ea5t khi ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Mi\u1ec5n TNCN cho to\u00e0n b\u1ed9 nh\u00e2n vi\u00ean: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n TNCN ch\u1ec9 g\u1ed3m chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t, c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0110i\u1ec1u 4. Nh\u00e2n vi\u00ean th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y. Kh\u1ea5u tr\u1eeb sai t\u1ea1i ngu\u1ed3n th\u00ec doanh nghi\u1ec7p, v\u1edbi vai tr\u00f2 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Gi\u1ea5y c\u00f4ng nh\u1eadn h\u1ebft hi\u1ec7u l\u1ef1c ho\u1eb7c tr\u1ee5 s\u1edf ch\u00ednh kh\u00f4ng \u1edf TP.HCM: <\/b><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n &#8220;c\u00f2n hi\u1ec7u l\u1ef1c&#8221; v\u00e0 &#8220;tr\u1ee5 s\u1edf ch\u00ednh tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh&#8221; l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee9ng. Doanh nghi\u1ec7p chuy\u1ec3n tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c \u0111\u1ec3 gi\u1ea5y c\u00f4ng nh\u1eadn h\u1ebft h\u1ea1n m\u00e0 v\u1eabn khai mi\u1ec5n s\u1ebd m\u1ea5t c\u0103n c\u1ee9.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 5: \u00c1p d\u1ee5ng tr\u00f9ng l\u1eb7p ho\u1eb7c \u0111\u1ed5i ch\u00ednh s\u00e1ch gi\u1eefa ch\u1eebng: <\/b><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ea5m \u00e1p d\u1ee5ng tr\u00f9ng nhi\u1ec1u \u01b0u \u0111\u00e3i cho c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp v\u00e0 y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u0111\u00e3 ch\u1ecdn. Vi\u1ec7c &#8220;ch\u1ecdn l\u1ea1i&#8221; gi\u1eefa c\u00e1c n\u0103m \u0111\u1ec3 l\u1ea5y m\u1ee9c c\u00f3 l\u1ee3i h\u01a1n l\u00e0 \u0111i\u1ec3m ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 6: Tr\u1ed9n l\u1eabn ch\u1ebf \u0111\u1ed9 Ngh\u1ecb quy\u1ebft 31\/2024 v\u00e0 Ngh\u1ecb quy\u1ebft 59\/2026: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111ang h\u01b0\u1edfng theo Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND ti\u1ebfp t\u1ee5c h\u01b0\u1edfng cho th\u1eddi gian c\u00f2n l\u1ea1i theo v\u0103n b\u1ea3n c\u0169. H\u1ed3 s\u01a1 c\u1ee7a hai ch\u1ebf \u0111\u1ed9 c\u1ea7n l\u01b0u ri\u00eang, ghi r\u00f5 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng cho t\u1eebng kho\u1ea3n thu nh\u1eadp.<\/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;\">Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND m\u1edf ra \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN 05 n\u0103m v\u00e0 mi\u1ec5n thu\u1ebf TNCN 05 n\u0103m li\u00ean t\u1ee5c cho h\u1ec7 sinh th\u00e1i kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o t\u1ea1i TP.HCM, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027. Gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a \u01b0u \u0111\u00e3i ph\u1ee5 thu\u1ed9c v\u00e0o ba y\u1ebfu t\u1ed1: \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo \u0110i\u1ec1u 2 v\u00e0 \u0110i\u1ec1u 4, \u0111\u00fang kho\u1ea3n thu nh\u1eadp theo \u0110i\u1ec1u 3, v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ee7 m\u1ea1nh khi h\u1eadu ki\u1ec3m. Thi\u1ebfu m\u1ed9t y\u1ebfu t\u1ed1, kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh kho\u1ea3n truy thu.<\/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 \u2013 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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o, \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i t\u1eeb khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2026 (kho\u1ea3n 1 \u0110i\u1ec1u 8). \u01afu \u0111\u00e3i mi\u1ec5n thu\u1ebf \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2027 (kho\u1ea3n 3 \u0110i\u1ec1u 5).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 xin mi\u1ec5n thu\u1ebf ri\u00eang kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n 2 \u0110i\u1ec1u 6 n\u00eau r\u00f5 vi\u1ec7c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ri\u00eang v\u1ec1 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 khi thu\u1ed9c nh\u00f3m chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t ho\u1eb7c c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 5, 6, 7 \u0110i\u1ec1u 4. Nh\u00e2n vi\u00ean kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n theo Ngh\u1ecb quy\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft 31\/2024\/NQ-H\u0110ND th\u00ec sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c h\u01b0\u1edfng ch\u00ednh s\u00e1ch theo Ngh\u1ecb quy\u1ebft s\u1ed1 31\/2024\/NQ-H\u0110ND cho th\u1eddi gian c\u00f2n l\u1ea1i (\u0110i\u1ec1u 9).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu c\u00f9ng l\u00fac \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft 59 v\u00e0 theo v\u0103n b\u1ea3n kh\u00e1c th\u00ec ch\u1ecdn th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00f9ng l\u1eb7p cho c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ecdn ch\u00ednh s\u00e1ch c\u00f3 l\u1ee3i nh\u1ea5t theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo ch\u00ednh s\u00e1ch \u0111\u00f3 (kho\u1ea3n 1 \u0110i\u1ec1u 5).<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb quy\u1ebft 59\/2026\/NQ-H\u0110ND \u0111\u01b0\u1ee3c H\u0110ND Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh kh\u00f3a XI th\u00f4ng qua t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 n\u0103m ng\u00e0y 22\/9\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2026. V\u0103n b\u1ea3n g\u1ed3m 9 \u0111i\u1ec1u, quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m a kho\u1ea3n 5 v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 39 Lu\u1eadt Ph\u00e1t tri\u1ec3n \u0111\u00f4 th\u1ecb s\u1ed1 18\/2026\/QH16. N\u1ed9i dung [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-8321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8321","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=8321"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8321\/revisions"}],"predecessor-version":[{"id":8326,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8321\/revisions\/8326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8323"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}