{"id":1504,"date":"2025-05-21T07:49:40","date_gmt":"2025-05-21T00:49:40","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1504"},"modified":"2025-07-08T15:36:10","modified_gmt":"2025-07-08T08:36:10","slug":"thue-suat-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-suat-thue-gtgt\/","title":{"rendered":"\u589e\u503c\u7a0e\u7a0e\u7387"},"content":{"rendered":"

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\u8d8a\u5357\u7a0e\u6536\u5236\u5ea6\u4e2d\u7684\u7a0e\u7387\u662f\u4ec0\u4e48\uff1f\u5176\u4f5c\u7528\u662f\u4ec0\u4e48\uff1f<\/h2>\n

\u7a0e\u7387\u662f\u6309\u7a0e\u57fa\u8ba1\u7b97\u7684\u767e\u5206\u6bd4\uff0c\u7528\u4ee5\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\u3002\u6839\u636e \u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c13\/2008\/QH12\u53f7\u7b2c3\u6761<\/a>\uff0c\u4fee\u6539\u548c\u8865\u5145 \u6cd5\u5f8b\u7b2c31\/2013\/QH13\u53f7<\/a> \u548c \u6cd5\u5f8b\u7b2c71\/2014\/QH13\u53f7<\/a>\uff0c\u7a0e\u7387\u53ef\u80fd\u6839\u636e\u7a0e\u79cd\u548c\u7eb3\u7a0e\u5b9e\u4f53\u800c\u91c7\u7528\u4e0d\u540c\u7a0b\u5ea6\u3002<\/p>\n

\"Thue\u0302\u0301
\u8d8a\u5357\u7a0e\u6536\u5236\u5ea6\u4e2d\u7684\u7a0e\u7387\u662f\u4ec0\u4e48\uff1f\u5176\u4f5c\u7528\u662f\u4ec0\u4e48\uff1f<\/figcaption><\/figure>\n

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2025\u5e747\u67081\u65e5\u8d77\u589e\u503c\u7a0e\u7a0e\u7387\u66f4\u65b0\uff1a\u4f01\u4e1a\u5e94\u6ce8\u610f\u4ec0\u4e48\uff1f<\/h3>\n

\u81ea2025\u5e747\u67081\u65e5\u8d77\uff0c\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\u7c7b\u522b\u53ef\u7ee7\u7eed\u9002\u75288%\u4f18\u60e0\u7a0e\u7387\uff0c\u800c\u975e10%\uff0c\u4ee5\u7b26\u5408\u65b0\u51a0\u75ab\u60c5\u540e\u7ecf\u6d4e\u590d\u82cf\u7684\u653f\u7b56\u5bfc\u5411\u3002\u653f\u5e9c\u5df2\u9881\u5e03\u5173\u4e8e\u7a0e\u7387\u8c03\u6574\u7684\u7b2c174\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u660e\u786e\u4e86\u9002\u7528\u7a0e\u7387\u7684\u6e05\u5355\u548c\u5177\u4f53\u8303\u56f4\u3002<\/p>\n

\n

\u6839\u636e\u7b2c174\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u81ea2025\u5e747\u67081\u65e5\u8d77\uff0c\u8bb8\u591a\u5546\u54c1\u548c\u670d\u52a1\u7684\u7a0e\u7387\u5c06\u4ece10%\u964d\u81f38%\u3002\u8be6\u7ec6\u6e05\u5355\u3001\u9002\u7528\u6761\u4ef6\u53ca\u5176\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd\u5df2\u5728\u6587\u7ae0\u4e2d\u8fdb\u884c\u4e86\u6e05\u6670\u5206\u6790\u3002\u81ea2025\u5e747\u67081\u65e5\u8d77\u6269\u5927\u4eab\u53d7\u589e\u503c\u7a0e\u51cf\u514d\u7684\u5546\u54c1\u548c\u670d\u52a1\u8303\u56f4<\/a>\u201d \u4f4d\u4e8e MAN \u2013 Master Accountant Network \u7f51\u7ad9\u4e0a\u3002<\/p>\n<\/blockquote>\n

\u7406\u89e3\u6587\u4ef6\u5185\u5bb9\u5e76\u6b63\u786e\u8fd0\u7528\uff0c\u5bf9\u4e8e\u89c4\u907f\u7a0e\u7387\u9519\u8bef\u98ce\u9669\u3001\u5728\u65b0\u65f6\u671f\u5145\u5206\u5229\u7528\u56fd\u5bb6\u4f18\u60e0\u653f\u7b56\u81f3\u5173\u91cd\u8981\u3002<\/p>\n

\u73b0\u884c\u7a0e\u7387\u6982\u89c8<\/strong><\/h2>\n

\u73b0\u884c\u589e\u503c\u7a0e\u7a0e\u7387\uff1a0%\u30015%\u30018% \u548c 10%<\/h3>\n

\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c8\u6761\uff0c\u8d8a\u5357\u589e\u503c\u7a0e\u5236\u5ea6\u76ee\u524d\u91c7\u7528\u56db\u79cd\u4e3b\u8981\u7a0e\u7387\uff0c\u53d6\u51b3\u4e8e\u5546\u54c1\u3001\u670d\u52a1\u7684\u7c7b\u578b\u548c\u56fd\u5bb6\u7684\u76d1\u7ba1\u76ee\u6807\u3002<\/p>\n

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\u8868\uff1a\u73b0\u884c\u589e\u503c\u7a0e\u7a0e\u7387\u53ca\u9002\u7528\u8303\u56f4\u6c47\u603b<\/em><\/strong><\/caption>\n
\u7a0e\u7387<\/strong><\/th>\n\u9002\u7528\u5bf9\u8c61<\/strong><\/th>\n\u6761\u4ef6\u548c\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/th>\n<\/tr>\n<\/thead>\n
0%<\/strong><\/td>\n\u51fa\u53e3\u8d27\u7269\u3001\u670d\u52a1\u3001\u56fd\u9645\u8fd0\u8f93\u3001\u4e00\u4e9b\u7279\u6b8a\u6d3b\u52a8<\/td>\n\u9700\u63d0\u4f9b\u51fa\u53e3\u5408\u540c\u3001\u62a5\u5173\u5355\u3001\u94f6\u884c\u4ed8\u6b3e\u51ed\u8bc1\u3002\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c8\u6761\u89c4\u5b9a\u529e\u7406\u3002<\/td>\n<\/tr>\n
5%<\/strong><\/td>\n\u5fc5\u9700\u5546\u54c1\u548c\u670d\u52a1\uff0c\u4f8b\u5982\uff1a\u6e05\u6d01\u6c34\u3001\u533b\u7597\u8bbe\u5907\u3001\u6559\u79d1\u4e66\u3001\u5316\u80a5\u3001\u6740\u866b\u5242<\/td>\n\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c8\u6761\u548c\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u7684\u6307\u5bfc\u5b9e\u65bd\u3002\u76ee\u7684\uff1a\u652f\u6301\u6c11\u751f\u548c\u519c\u4e1a\u751f\u4ea7\u3002<\/td>\n<\/tr>\n
8%<\/strong> \uff08\u6682\u65f6\u7684\uff09<\/em><\/td>\n\u4e00\u4e9b\u6d88\u8d39\u54c1\u3001\u670d\u52a1\u3001\u5efa\u7b51\u6750\u6599\u3001\u673a\u68b0\u2026\u2026<\/td>\n\u6839\u636e\u7b2c43\/2022\/QH15\u53f7\u51b3\u8bae\u5b9e\u65bd\u7684\u4e34\u65f6\u653f\u7b56\uff0c\u7ecf\u7b2c110\/2024\/QH15\u53f7\u51b3\u8bae\u5ef6\u957f\u81f32025\u5e746\u670830\u65e5\u3002\u9884\u8ba12025\u5e747\u67081\u65e5\u540e\u5c06\u4e0d\u518d\u5ef6\u7eed\u3002<\/td>\n<\/tr>\n
10%<\/strong><\/td>\n\u53d7\u6b22\u8fce\u7a0b\u5ea6\u2014\u2014\u5176\u4f59\u5927\u90e8\u5206\u5546\u54c1\u548c\u670d\u52a1\u4e0d\u5c5e\u4e8e\u4f18\u5148\u7ec4<\/td>\n\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c 8 \u6761\uff0c\u9002\u7528\u4e8e\u5546\u4e1a\u3001\u91d1\u878d\u3001\u623f\u5730\u4ea7\u670d\u52a1\u2026\u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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\u589e\u503c\u7a0e\u56db\u7ea7\u7a0e\u7387\u4f53\u7cfb\u6839\u636e\u7ecf\u6d4e\u8c03\u8282\u3001\u793e\u4f1a\u4fdd\u969c\u548c\u51fa\u53e3\u652f\u6301\u7b49\u76ee\u6807\u8fdb\u884c\u4e86\u6e05\u6670\u7684\u5212\u5206\u3002\u4f01\u4e1a\u9700\u8981\u6e05\u6670\u5730\u4e86\u89e3\u6bcf\u4e2a\u7a0e\u7387\u7b49\u7ea7\uff0c\u624d\u80fd\u6b63\u786e\u7533\u62a5\u7a0e\u6b3e\uff0c\u907f\u514d\u5f00\u5177\u53d1\u7968\u65f6\u51fa\u73b0\u9519\u8bef\u3002<\/p>\n

2025\u5e747\u67081\u65e5\u540e\u66f4\u65b0\u6700\u65b0\u589e\u503c\u7a0e\u7a0e\u7387\u8868<\/h3>\n

\u81ea2025\u5e747\u67081\u65e5\u8d77\uff0c\u7b2c43\/2022\/QH15\u53f7\u51b3\u8bae\u548c\u7b2c110\/2023\/QH15\u53f7\u51b3\u8bae\u89c4\u5b9a\u7684\u4e34\u65f6\u589e\u503c\u7a0e\u4f18\u60e0\u653f\u7b56\u5c06\u6b63\u5f0f\u5931\u6548\u3002\u5c4a\u65f6\uff0c\u589e\u503c\u7a0e\u7a0e\u7387\u5c06\u6062\u590d\u81f3\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6807\u51c6\u7ed3\u6784\u3002 \u589e\u503c\u7a0e\u6cd5<\/a>\uff0c\u4e3b\u8981\u7ea7\u522b\u53ea\u6709\u4e09\u4e2a\uff1a0%\u30015%\u548c10%\u3002<\/p>\n

\u4ee5\u4e0b\u662f\u81ea\u6b64\u65f6\u8d77\u9002\u7528\u7684\u7a0e\u7387\u6c47\u603b\u8868\uff1a<\/p>\n

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\u8868\u683c\uff1a2025\u5e747\u67081\u65e5\u8d77\u9002\u7528\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u8868<\/em><\/strong><\/caption>\n
\u7a0e\u7387<\/th>\n\u9002\u7528\u5bf9\u8c61<\/th>\n\u6cd5\u5f8b\u58f0\u660e<\/th>\n<\/tr>\n<\/thead>\n
0%<\/td>\n\u51fa\u53e3\u8d27\u7269\u3001\u5411\u56fd\u5916\u63d0\u4f9b\u7684\u670d\u52a1\u3001\u56fd\u9645\u8fd0\u8f93<\/td>\n\u9002\u7528\u4e8e\u7b26\u5408\u5408\u540c\u3001\u62a5\u5173\u3001\u94f6\u884c\u4ed8\u6b3e\u6761\u4ef6\u7684\u60c5\u51b5\uff08\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b2c9\u6761<\/em>)<\/td>\n<\/tr>\n
5%<\/td>\n\u5fc5\u9700\u54c1\uff1a\u6e05\u6d01\u6c34\u3001\u836f\u54c1\u3001\u533b\u7597\u8bbe\u5907\u3001\u6559\u79d1\u4e66\u3001\u6559\u5177<\/td>\n\u89c4\u5b9a\u4e8e \u7b2c219\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b2c10\u6761<\/em>\uff0c\u652f\u6301\u793e\u4f1a\u4fdd\u969c<\/td>\n<\/tr>\n
10%<\/td>\n\u6b63\u5e38\u5546\u54c1\u548c\u670d\u52a1\uff08\u5546\u4e1a\u670d\u52a1\u3001\u623f\u5730\u4ea7\u3001\u56fd\u5185\u8fd0\u8f93\u7b49\uff09<\/td>\n\u666e\u904d\u7a0e\u7387\uff0c\u5236\u9020\u4e1a\u548c\u670d\u52a1\u4e1a\u6536\u5165\u5360\u6bd4\u8f83\u5927<\/td>\n<\/tr>\n
\u4e0d\u518d\u9002\u7528 8%<\/td>\nCOVID-19 \u63f4\u52a9\u8ba1\u5212\u4e0b\u7684\u6298\u6263\u5546\u54c1<\/td>\n\u51cf\u7a0e\u653f\u7b56\u5c06\u4e8e2025\u5e746\u670830\u65e5\u8d77\u7ed3\u675f \u7b2c110\/2023\/QH15\u53f7\u51b3\u8bae<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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\u589e\u503c\u7a0e\u7a0e\u5219\u81ea2025\u5e747\u67081\u65e5\u8d77\u6b63\u5f0f\u6062\u590d\u4e09\u7ea7\u6807\u51c6\u4f53\u7cfb\uff1a 0%\u30015% \u548c 10%<\/strong>. \u7a0e\u6536\u4f18\u60e08%\u4ec5\u6709\u6548\u81f3\u5e74\u5e95\u3002 30\/6\/2025<\/strong>\uff0c\u90a3\u4e48\u4f01\u4e1a\u5fc5\u987b\u66f4\u65b0\u5176\u4f1a\u8ba1\u548c\u53d1\u7968\u7cfb\u7edf\u4ee5\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u3002<\/p>\n

\u6cd5\u5f8b\u53c2\u8003\uff1a<\/strong><\/p>\n