{"id":1654,"date":"2025-05-21T15:05:42","date_gmt":"2025-05-21T08:05:42","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1654"},"modified":"2026-03-04T09:37:12","modified_gmt":"2026-03-04T02:37:12","slug":"doi-tuong-chiu-thue-tndn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/doi-tuong-chiu-thue-tndn\/","title":{"rendered":"\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u7a0e\u4e3b\u4f53"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u4e3b\u4f53\u662f\u4ece\u4e8b\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5e76\u4ea7\u751f\u5229\u6da6\uff0c\u5e76\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u89c4\u5b9a\u627f\u62c5\u8d22\u52a1\u4e49\u52a1\u7684\u7ec4\u7ec7\u3002\u636e\u8d8a\u5357\u7a0e\u52a1\u603b\u5c40\u7edf\u8ba1\uff0c2024\u5e74\uff0c\u8d85\u8fc762\u4e07\u5bb6\u4f01\u4e1a\u7533\u62a5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u4e3a\u56fd\u5bb6\u9884\u7b97\u8d21\u732e\u7ea6120\u4e07\u4ebf\u8d8a\u5357\u76fe\uff08<\/span><a href=\"https:\/\/vovgiaothong.vn\/newsaudio\/tong-ket-nam-2024-nganh-thue-dat-nhieu-ket-qua-noi-bat-d42566.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u603b\u5c40\uff0c2024\u5e74<\/span><\/a><span style=\"font-weight: 400;\">\u786e\u5b9a\u6b63\u786e\u7684\u7eb3\u7a0e\u4e3b\u4f53\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4f9d\u6cd5\u7eb3\u7a0e\u3001\u51c6\u786e\u8ba1\u7a0e\u3001\u89c4\u907f\u68c0\u67e5\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f8b\u5982\uff0c\u80e1\u5fd7\u660e\u5e02\u4e00\u5bb6\u4e2d\u578b\u51fa\u53e3\u4f01\u4e1a\u901a\u8fc7\u6b63\u786e\u9002\u75282025\u5e74\u65b0\u653f\u7b56\u4e0b\u514d\u7a0e\u6536\u5165\u7684\u89c4\u5b9a\uff0c\u6bcf\u5e74\u53ef\u8282\u770110\u591a\u4ebf\u8d8a\u5357\u76fe\uff08<\/span><a href=\"https:\/\/hanoi.gdt.gov.vn\/wps\/portal\/%21ut\/p\/z1\/tZNfT4MwFMU_DY-kt6NQeGTJjLjpJhMYfVmA8ac6Ckgz9NsL8UkjMkPsS9Pk3PPrPb1FDB0QE9GF55HklYjO_TlkxhGI5WxMf7916SMFx3N2S4yXmDwsUPBVoGFqgbNb29Zm5YHpGohdVT-ybJiq9xFDLBGylgUKi0hUXIGWy1QBkXatAo2UCkCckHiBNRUoTVRCwVBjXcMqQKSfcJySLDMGnzrhJxRepQ6mgmG_txUMvHGHrYO_C36IdgoS9pekY4g16bu48LRDnqhey_6x93_M4HaCQG7wTMKEvfav9j7MtL9DLD9X8ec34s9Nw-x-Vish0zeJDrOGtS49rzS1d_XFNbunrMjL4_1K04et_QCoevUN\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u8bf4\u660e\uff0c\u6cb3\u5185\u7a0e\u52a1\u5c40\uff0c2024<\/span><\/a><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u8fdb\u884c\u5168\u9762\u7684\u6982\u8ff0\uff0c\u5305\u62ec\u5f81\u7a0e\u5bf9\u8c61\u3001\u7a0e\u57fa\u3001\u8ba1\u7b97\u65b9\u6cd5\u4ee5\u53ca\u6839\u636e2025\u5e74\u4fee\u8ba2\u7684\u6cd5\u5f8b\u8fdb\u884c\u7684\u91cd\u8981\u66f4\u65b0\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6982\u89c8<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u4ec0\u4e48\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u638c\u63e1\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4f5c\u7528\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u51c6\u786e\u7533\u62a5\u3001\u9075\u5b88\u6cd5\u5f8b\u3001\u4f18\u5316\u8d22\u52a1\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u90e8\u5206\u5c06\u5bf9\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6027\u8d28\u3001\u9002\u7528\u5bf9\u8c61\u3001\u793e\u4f1a\u7ecf\u6d4e\u610f\u4e49\u7b49\u8fdb\u884c\u5168\u9762\u6982\u8ff0\uff0c\u4e3a\u6df1\u5165\u7814\u7a76\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u3001\u7533\u62a5\u3001\u7f34\u7eb3\u7684\u5177\u4f53\u89c4\u5b9a\u548c\u65b9\u6cd5\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/a> \u76f4\u63a5\u7a0e\u662f\u4e00\u79cd\u76f4\u63a5\u7a0e\uff0c\u76f4\u63a5\u9002\u7528\u4e8e\u5728\u8d8a\u5357\u751f\u4ea7\u548c\u9500\u552e\u5546\u54c1\u3001\u670d\u52a1\u6216\u5176\u4ed6\u6536\u5165\u6765\u6e90\u7684\u673a\u6784\u7684\u5e94\u7a0e\u6536\u5165\u3002\u6839\u636e\u7b2c14\/2008\/QH12\u53f7\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08\u4fee\u8ba2\u53ca\u8865\u5145\uff09\uff0c\u8fd9\u662f\u5f3a\u5236\u6027\u7684\u8d22\u52a1\u4e49\u52a1\u3002<\/span><\/p>\n<figure id=\"attachment_3097\" aria-describedby=\"caption-attachment-3097\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3097\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Thue-thu-nhap-doanh-nghiep-la-gi.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN - Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Thue-thu-nhap-doanh-nghiep-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Thue-thu-nhap-doanh-nghiep-la-gi-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Thue-thu-nhap-doanh-nghiep-la-gi-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Thue-thu-nhap-doanh-nghiep-la-gi-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Thue-thu-nhap-doanh-nghiep-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3097\" class=\"wp-caption-text\">\u8c01\u9700\u8981\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u2014\u2014\u4ec0\u4e48\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6240\u5f97\u5305\u62ec\u4f01\u4e1a\u4ece\u4e8b\u751f\u4ea7\u3001\u7ecf\u8425\u6d3b\u52a8\u7684\u5229\u6da6\uff0c\u5373\u4f01\u4e1a\u5728\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u6240\u53d1\u751f\u7684\u6536\u5165\u51cf\u53bb\u5408\u7406\u7684\u652f\u51fa\u540e\u7684\u5dee\u989d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd8\u6709\u5176\u4ed6\u6536\u5165\uff0c\u4f8b\u5982\u8d44\u672c\u8f6c\u79fb\u3001\u623f\u5730\u4ea7\u3001\u7248\u6743\u3001\u5b58\u6b3e\u5229\u606f\u7b49\u5408\u6cd5\u6536\u5165\u3002\u786e\u5b9a\u6b63\u786e\u7684\u5e94\u7a0e\u6536\u5165\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u8ba1\u7b97\u7a0e\u6b3e\u5e76\u9075\u5b88\u6cd5\u5f8b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4f5c\u7528<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u5728\u4fdd\u969c\u56fd\u5bb6\u9884\u7b97\u6536\u5165\u3001\u7ef4\u6301\u7ecf\u6d4e\u7a33\u5b9a\u8fd0\u884c\u65b9\u9762\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e3b\u4f53\u5728\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u65f6\uff0c\u76f4\u63a5\u4e3a\u516c\u5171\u8d22\u653f\u505a\u51fa\u8d21\u732e\uff0c\u652f\u6301\u536b\u751f\u3001\u6559\u80b2\u3001\u57fa\u7840\u8bbe\u65bd\u548c\u793e\u4f1a\u4fdd\u969c\u9886\u57df\u7684\u652f\u51fa\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e5f\u662f\u56fd\u5bb6\u76d1\u7763\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u3001\u8bc4\u4f30\u4f01\u4e1a\u7ecf\u8425\u6548\u76ca\u7684\u7ecf\u6d4e\u7ba1\u7406\u624b\u6bb5\u3002\u6b63\u786e\u8ba4\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\uff0c\u51c6\u786e\u8ba1\u7b97\u5e94\u7a0e\u6240\u5f97\u989d\uff0c\u6709\u52a9\u4e8e\u786e\u4fdd\u8d22\u52a1\u900f\u660e\uff0c\u964d\u4f4e\u4f01\u4e1a\u9003\u7a0e\u98ce\u9669\uff0c\u9f13\u52b1\u4f01\u4e1a\u4f9d\u6cd5\u5408\u89c4\u7ecf\u8425\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u8fd8\u80fd\u9f13\u52b1\u4f01\u4e1a\u4f18\u5316\u6210\u672c\u3001\u6709\u6548\u5229\u7528\u8d44\u6e90\uff0c\u5e76\u4eab\u53d7\u5408\u6cd5\u7684\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e3b\u4f53\u65e2\u80fd\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\uff0c\u53c8\u80fd\u63d0\u9ad8\u5e02\u573a\u7ade\u4e89\u529b\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u80fd\u529b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u7684\u6cd5\u5f8b\u4f53\u7cfb\u5efa\u7acb\u5728\u8bb8\u591a\u91cd\u8981\u6587\u4ef6\u7684\u57fa\u7840\u4e0a\uff0c\u5305\u62ec\u539f\u59cb\u6cd5\u5f8b\u3001\u6307\u5bfc\u6cd5\u4ee4\u548c\u5b9e\u65bd\u901a\u51fd\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u67e5\u9605\u76f8\u5173\u6cd5\u5f8b\u4f53\u7cfb\uff0c\u5305\u62ec\u6cd5\u5f8b\u539f\u4ef6\u3001\u6307\u5bfc\u6027\u6cd5\u89c4\u548c\u5b9e\u65bd\u7ec6\u5219\uff0c\u624d\u80fd\u4e86\u89e3\u4f01\u4e1a\u6240\u5f97\u7a0e\u5f81\u7ba1\u5bf9\u8c61\u7684\u89c4\u5b9a\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u91cd\u8981\u6587\u4ef6\u3001\u4e3b\u8981\u5185\u5bb9\u548c\u91cd\u70b9\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8f7b\u677e\u638c\u63e1\u3001\u6b63\u786e\u9002\u7528\u6cd5\u89c4\u5e76\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u76f8\u5173\u6cd5\u5f8b\u6587\u4ef6\u6c47\u603b<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 28.9579%; text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"width: 35.2706%; text-align: center;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u79d1\u76ee\u6d89\u53ca\u7684\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<td style=\"width: 34.97%; text-align: center;\"><b>\u4eae\u70b9\/\u66f4\u65b0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9579%;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70678&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c14\/2008\/QH12\u53f7<\/span><\/a><\/td>\n<td style=\"width: 35.2706%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u5bf9\u8c61\u3001\u5e94\u7a0e\u6536\u5165\u3001\u8ba1\u7a0e\u65b9\u6cd5\u3001\u51cf\u514d\u7a0e\u60c5\u5f62\u7b49\u89c4\u5b9a<\/span><\/td>\n<td style=\"width: 34.97%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6cd5\u5f8b\u57fa\u7840<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9579%;\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=169371\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7b2c32\/2013\/QH13\u53f7<\/span><\/a><\/td>\n<td style=\"width: 35.2706%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u5173\u4e8e\u7a0e\u7387\u7684\u4fee\u6b63\u6848<\/span><\/td>\n<td style=\"width: 34.97%;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u4e00\u822c\u7a0e\u7387\uff0c\u4ece 25% \u2192 22% \u2192 20%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9579%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-cac-Luat-ve-thue-2014-259208.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7b2c71\/2014\/QH13\u53f7<\/span><\/a><\/td>\n<td style=\"width: 35.2706%;\"><span style=\"font-weight: 400;\">\u6574\u5408\u90e8\u5206\u7a0e\u6536\u6cd5\u89c4\u5e76\u589e\u52a0\u6fc0\u52b1\u63aa\u65bd<\/span><\/td>\n<td style=\"width: 34.97%;\"><span style=\"font-weight: 400;\">\u7b80\u5316\u7a0b\u5e8f\uff0c\u589e\u52a0\u7a0e\u6536\u4f18\u60e0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9579%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c218\/2013\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\n<td style=\"width: 35.2706%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u7ec6\u5219<\/span><\/td>\n<td style=\"width: 34.97%;\"><span style=\"font-weight: 400;\">\u660e\u786e\u514d\u7a0e\u6536\u5165\u3001\u5408\u7406\u652f\u51fa\u3001\u4e8f\u635f\u7ed3\u8f6c\u3001\u4e2d\u5c0f\u4f01\u4e1a\u9002\u7528\u4f18\u60e0\u7a0e\u7387\u7684\u6807\u51c6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9579%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">78\/2014\/TT-BTC\u901a\u51fd<\/span><\/a><\/td>\n<td style=\"width: 35.2706%;\"><span style=\"font-weight: 400;\">\u7b2c218\u53f7\u6cd5\u4ee4\u8be6\u7ec6\u8bf4\u660e<\/span><\/td>\n<td style=\"width: 34.97%;\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u6e05\u5355\u3001\u514d\u7a0e\u6536\u5165\u7684\u5904\u7406\u65b9\u5f0f\u3001\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u7684\u7a0b\u5e8f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.9579%;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a><\/td>\n<td style=\"width: 35.2706%;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u7f34\u7eb3\u53ca\u9000\u7a0e\u8bf4\u660e<\/span><\/td>\n<td style=\"width: 34.97%;\"><span style=\"font-weight: 400;\">\u5141\u8bb8\u5e74\u8425\u4e1a\u6536\u5165\u4f4e\u4e8e500\u4ebf\u5143\u7684\u4f01\u4e1a\u6309\u5b63\u5ea6\u81ea\u884c\u7533\u62a5\uff0c\u89c4\u8303\u4f01\u4e1a\u7ed3\u7b97\u8bb0\u5f55\u53ca\u6cd5\u5b9a\u4ee3\u8868\u4eba\u804c\u8d23<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><b>\u5173\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\u7684\u65b0\u8981\u70b9\u3002<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5df2\u5b9e\u65bd\u591a\u9879\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\u76f8\u5173\u7684\u91cd\u5927\u53d8\u66f4\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u60e0\u7a0e\u738715%\uff1a\u9002\u7528\u4e8e\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e30\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff0c\u652f\u6301\u5fae\u578b\u4f01\u4e1a\u6e21\u8fc7\u75ab\u60c5\u540e\u7684\u56f0\u96be\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6269\u5927\u4f18\u5148\u4ea7\u4e1a\u8303\u56f4\uff1a\u91cd\u70b9\u5173\u6ce8\u6570\u5b57\u5316\u8f6c\u578b\u3001\u9ad8\u79d1\u6280\u519c\u4e1a\u3001\u7eff\u8272\u7269\u6d41\u3001\u53ef\u518d\u751f\u80fd\u6e90\u7b49\u9886\u57df\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u957f5\u5e74\u4e8f\u635f\u8f6c\u79fb\u673a\u5236\uff1a\u907f\u514d\u4f01\u4e1a\u6ee5\u7528\u6269\u5927\u4e8f\u635f\u6216\u7533\u62a5\u4e0d\u6e05\u7b49\u884c\u4e3a\uff0c\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u7684\u900f\u660e\u5ea6\u548c\u51c6\u786e\u6027\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u53ca\u65f6\u66f4\u65b0\u8fd9\u4e9b\u53d8\u5316\uff0c\u6b63\u786e\u8ba4\u5b9a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\uff0c\u51c6\u786e\u7533\u62a5\uff0c\u4f18\u5316\u8d22\u52a1\u4e49\u52a1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u73b0\u884c\u89c4\u5b9a\u4e0b\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u4e3b\u4f53<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c\u4e8c\u6761\uff0c <\/span><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7b2c14\/2008\/QH12\u53f7<\/span><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u4e3b\u4f53\u4e0d\u4ec5\u5305\u62ec\u8d8a\u5357\u56fd\u5185\u4f01\u4e1a\uff0c\u8fd8\u6269\u5c55\u5230\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u6536\u5165\u7684\u591a\u79cd\u5f62\u5f0f\u7684\u7ec4\u7ec7\u3002\u6b63\u786e\u8bc6\u522b\u8fd9\u4e9b\u4e3b\u4f53\u662f\u786e\u4fdd\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u7b2c\u4e00\u6b65\uff0c\u53ef\u4ee5\u907f\u514d\u65e5\u540e\u88ab\u591a\u5f81\u7a0e\u548c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<figure id=\"attachment_3098\" aria-describedby=\"caption-attachment-3098\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3098\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-chiu-thue-TNDN-theo-quy-dinh-hien-hanh.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-chiu-thue-TNDN-theo-quy-dinh-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-chiu-thue-TNDN-theo-quy-dinh-hien-hanh-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-chiu-thue-TNDN-theo-quy-dinh-hien-hanh-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-chiu-thue-TNDN-theo-quy-dinh-hien-hanh-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Nhung-doi-tuong-chiu-thue-TNDN-theo-quy-dinh-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3098\" class=\"wp-caption-text\">\u73b0\u884c\u89c4\u5b9a\u4e0b\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u4e3b\u4f53<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8868\u4e3a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\u5206\u7ec4\u6c47\u603b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u79d1\u76ee\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u6807\u7fa4\u4f53<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u6210\u7acb\u7684\u4f01\u4e1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5305\u62ec\u6709\u9650\u8d23\u4efb\u516c\u53f8\u3001\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u79c1\u8425\u4f01\u4e1a\u3001\u5408\u4f5c\u793e\u3001\u91d1\u878d\u673a\u6784\u3001\u94f6\u884c\u3001\u4fdd\u9669\u516c\u53f8\u7b49\u5404\u7c7b\u6cd5\u4eba\u4f01\u4e1a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d8a\u5357\u7684\u751f\u4ea7\u548c\u7ecf\u8425\u7ec4\u7ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u672a\u6309\u300a\u4f01\u4e1a\u6cd5\u300b\u767b\u8bb0\uff0c\u4f46\u4ece\u4e8b\u5546\u4e1a\u6d3b\u52a8\u5e76\u4ea7\u751f\u6536\u5165\u7684\u7ec4\u7ec7\uff0c\u5982\u793e\u4f1a\u56e2\u4f53\u3001\u6148\u5584\u57fa\u91d1\u4f1a\u7b49\u4ece\u4e8b\u8d22\u4ea7\u79df\u8d41\u3001\u76c8\u5229\u6027\u6295\u8d44\u6d3b\u52a8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u8bbe\u6709\u5e38\u8bbe\u673a\u6784\u7684\u5916\u56fd\u4f01\u4e1a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5305\u62ec\u5728\u8d8a\u5357\u6709\u521b\u6536\u6d3b\u52a8\u7684\u5206\u652f\u673a\u6784\u3001\u5de5\u5382\u3001\u4ee3\u8868\u5904\u3001\u4ed3\u5e93\u3001\u5efa\u7b51\u5de5\u7a0b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u6709\u6536\u5165\u7684\u975e\u5c45\u6c11\u5916\u56fd\u7ec4\u7ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5373\u4f7f\u6ca1\u6709\u5e38\u8bbe\u673a\u6784\uff0c\u4f46\u5982\u679c\u5728\u8d8a\u5357\u5883\u5185\u63d0\u4f9b\u670d\u52a1\u3001\u8f6c\u8ba9\u8d44\u4ea7\u3001\u7248\u6743\u7b49\u4ea7\u751f\u6536\u5165\uff0c\u4ecd\u7136\u9700\u8981\u7533\u62a5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5176\u4ed6\u4ea7\u751f\u5e94\u7a0e\u6536\u5165\u7684\u7ec4\u7ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5305\u62ec\u6295\u8d44\u57fa\u91d1\u3001\u9879\u76ee\u7ba1\u7406\u59d4\u5458\u4f1a\u548c\u975e\u653f\u5e9c\u7ec4\u7ec7\uff0c\u5982\u679c\u4ed6\u4eec\u5728\u8d8a\u5357\u6709\u521b\u6536\u6d3b\u52a8\uff0c\u5373\u4f7f\u4ed6\u4eec\u4e0d\u4ee5\u8425\u5229\u4e3a\u76ee\u7684\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4ee3\u529e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7f34\u7eb3\u624b\u7eed<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u65f6\uff0c\u5fc5\u987b\u5411\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u3001\u7f34\u7eb3\u548c\u6e05\u7b97\u3002\u5728\u8d8a\u5357\uff0c\u4e3b\u8981\u8d1f\u8d23\u673a\u6784\u662f\u4f01\u4e1a\u603b\u90e8\u6240\u5728\u5730\u7684\u7701\u7ea7\u6216\u76f4\u8f96\u5e02\u7a0e\u52a1\u5c40\/\u7a0e\u52a1\u603b\u5c40\u3002\u786e\u5b9a\u6b63\u786e\u7684\u6267\u884c\u673a\u6784\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u7533\u62a5\u7eb3\u7a0e\uff0c\u964d\u4f4e\u884c\u653f\u5904\u7f5a\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u6309\u7eb3\u7a0e\u671f\uff08\u5b63\u5ea6\u6216\u5e74\u5ea6\uff09\u7533\u62a5\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5e76\u5411\u5176\u76f4\u5c5e\u7a0e\u52a1\u673a\u5173\u529e\u7406\u6c47\u7b97\u6e05\u7f34\u3002\u5728\u591a\u5730\u8bbe\u6709\u5206\u652f\u673a\u6784\u6216\u673a\u6784\u7684\u4f01\u4e1a\uff0c\u9700\u4e0e\u76f8\u5e94\u7684\u7a0e\u52a1\u673a\u5173\u534f\u8c03\uff0c\u786e\u4fdd\u4f01\u4e1a\u8db3\u989d\u7533\u62a5\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4e3b\u4f53\u4e3a\u5916\u56fd\u673a\u6784\u6216\u7279\u5b9a\u5546\u4e1a\u6a21\u5f0f\u7684\u4f01\u4e1a\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u6309\u7167\u89c4\u5b9a\u63d0\u4f9b\u8be6\u7ec6\u7684\u7eb3\u7a0e\u7533\u62a5\u3001\u7f34\u7eb3\u548c\u4f18\u60e0\u653f\u7b56\u7533\u8bf7\u6307\u5bfc\u3002\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u6309\u7167\u6b63\u786e\u7684\u7a0b\u5e8f\u529e\u7406\u7eb3\u7a0e\u7533\u62a5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5c65\u884c\u6cd5\u5b9a\u4e49\u52a1\uff0c\u8fd8\u80fd\u4f18\u5316\u8d22\u52a1\u72b6\u51b5\uff0c\u4fdd\u969c\u5408\u6cd5\u7ecf\u6d4e\u5229\u76ca\u3002<\/span><\/p>\n<blockquote><p><em>\u4f7f\u7528 <a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue-tndn\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u670d\u52a1<\/a> \u52a0\u5165 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\uff0c\u786e\u4fdd\u6587\u4ef6\u51c6\u786e\u53ca\u65f6\uff0c\u5e76\u5c06\u7a0e\u52a1\u98ce\u9669\u964d\u81f3\u6700\u4f4e\u3002.<\/em><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>\u81ea2025\u5e7410\u67081\u65e5\u8d77\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7533\u8bf7 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/bai-viet\/chinh-thuc-thue-suat-thue-tndn-moi-ap-dung-tu-1102025-theo-luat-thue-thu-nhap-doanh-nghiep-2025-207042.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u81ea2025\u5e7410\u67081\u65e5\u8d77\u6309\u89c4\u5b9a\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/span><\/a><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u6e05\u6670\u4e86\u89e3\u4e0d\u540c\u7ecf\u8425\u7c7b\u578b\u548c\u89c4\u6a21\u5bf9\u5e94\u7684\u7a0e\u7387\u30022025\u5e74\u4fee\u8ba2\u8865\u5145\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u5bf9\u4e00\u822c\u4f01\u4e1a\u3001\u5c0f\u578b\u4f01\u4e1a\u4ee5\u53ca\u7279\u6b8a\u4f18\u60e0\u884c\u4e1a\u7684\u7a0e\u7387\u8fdb\u884c\u4e86\u660e\u786e\u89c4\u5b9a\u3002\u4e86\u89e3\u8fd9\u4e9b\u7a0e\u7387\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u7533\u62a5\uff0c\u5145\u5206\u5229\u7528\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\uff0c\u5e76\u964d\u4f4e\u88ab\u9000\u7a0e\u7684\u98ce\u9669\u3002\u4e0b\u8868\u6c47\u603b\u4e86\u81ea2025\u5e7410\u67081\u65e5\u8d77\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\uff0c\u4f9b\u4f01\u4e1a\u53c2\u8003\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2025\u5e7410\u67081\u65e5\u8d77\u9002\u7528\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 42.485%; text-align: center;\"><b>\u9002\u7528\u5bf9\u8c61<\/b><\/td>\n<td style=\"width: 23.9479%; text-align: center;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/b><\/td>\n<td style=\"width: 32.6653%; text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.485%;\"><span style=\"font-weight: 400;\">\u5e38\u89c4\u4e1a\u52a1<\/span><\/td>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 32.6653%;\"><span style=\"font-weight: 400;\">\u4e0d\u7b26\u5408\u7a0e\u6536\u4f18\u60e0\u6761\u4ef6\u7684\u4f01\u4e1a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.485%;\"><span style=\"font-weight: 400;\">\u5e74\u6536\u5165\u226430\u4ebf\u8d8a\u5357\u76fe\u7684\u5c0f\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"width: 32.6653%;\"><span style=\"font-weight: 400;\">\u652f\u6301\u5fae\u578b\u4f01\u4e1a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.485%;\"><span style=\"font-weight: 400;\">\u5e74\u6536\u5165 &gt; 30 \u4ebf - \u2264 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u5c0f\u578b\u4f01\u4e1a<\/span><\/td>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"width: 32.6653%;\"><span style=\"font-weight: 400;\">\u6309\u7167\u89c4\u5b9a\uff0c\u6839\u636e\u89c4\u6a21\u9010\u6e10\u51cf\u5c11\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 42.485%;\"><span style=\"font-weight: 400;\">\u7279\u522b\u4f18\u60e0\u4ea7\u4e1a\uff08\u9ad8\u79d1\u6280\u3001\u6559\u80b2\u3001\u519c\u4e1a\u3001\u53ef\u518d\u751f\u80fd\u6e90\u3001\u7eff\u8272\u7269\u6d41\u2026\u2026\uff09<\/span><\/td>\n<td style=\"width: 23.9479%; text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"width: 32.6653%;\"><span style=\"font-weight: 400;\">\u524d4\u5e74\u53ef\u8c41\u514d\uff0c\u540e9\u5e74\u51cf\u5c1150%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u4f9d\u636e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u7684\u5e94\u7eb3\u7a0e\u989d\u53d6\u51b3\u4e8e\u4e24\u4e2a\u6838\u5fc3\u56e0\u7d20\uff1a\u5e94\u7a0e\u6536\u5165\u548c\u9002\u7528\u7a0e\u7387\u3002\u5e94\u7a0e\u6536\u5165\u662f\u6536\u5165\u51cf\u53bb\u5408\u7406\u652f\u51fa\uff0c\u5e76\u6263\u9664\u4ee5\u524d\u671f\u95f4\u4e8f\u635f\u540e\u7684\u5dee\u989d\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u516c\u5f0f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u5b9a\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e (CIT) \u91d1\u989d\uff0c\u4f01\u4e1a\u9700\u8981\u9996\u5148\u6839\u636e\u6536\u5165\u3001\u5408\u7406\u652f\u51fa\u548c\u524d\u671f\u7ed3\u8f6c\u7684\u4e8f\u635f\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u3002\u8fd9\u53ef\u4ee5\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u51c6\u786e\u65e0\u8bef\u3001\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5e76\u5145\u5206\u5229\u7528\u524d\u51e0\u5e74\u7ed3\u8f6c\u7684\u4e8f\u635f\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u516c\u5f0f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\">\u5e94\u7a0e\u6536\u5165=\u8425\u4e1a\u6536\u5165-\u5408\u7406\u652f\u51fa-\u524d\u671f\u7ed3\u8f6c\u4e8f\u635f<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u89e3\u91ca\u4e00\u4e0b\u7ec4\u4ef6\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\uff1a\u5305\u62ec\u751f\u4ea7\u3001\u7ecf\u8425\u5546\u54c1\u3001\u670d\u52a1\u7b49\u6d3b\u52a8\u6240\u83b7\u5f97\u7684\u5168\u90e8\u6536\u5165\u4ee5\u53ca\u5176\u4ed6\u6536\u5165\u6765\u6e90\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u7406\u8d39\u7528\uff1a\u662f\u6307\u5b9e\u9645\u53d1\u751f\u7684\u3001\u6709\u9f50\u5168\u5408\u6cd5\u7968\u8bc1\u548c\u51ed\u8bc1\u3001\u76f4\u63a5\u670d\u52a1\u4e8e\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u3001\u4e14\u672a\u8d85\u51fa\u6cd5\u5f8b\u89c4\u5b9a\u63a7\u5236\u8303\u56f4\u7684\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8f\u635f\u7ed3\u8f6c\uff1a\u81ea\u4e8f\u635f\u53d1\u751f\u7684\u6b21\u5e74\u8d77\uff0c\u6700\u591a\u53ef\u8fde\u7eed5\u5e74\u6263\u9664\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u793a\u4f8b<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">ABC\u6709\u9650\u516c\u53f8\u662f\u4e00\u5bb6\u98df\u54c1\u751f\u4ea7\u4f01\u4e1a\uff0c\u603b\u90e8\u4f4d\u4e8e\u6cb3\u5185\u30022025\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u8be5\u516c\u53f8\u5f55\u5f97\u8425\u4e1a\u6536\u5165100\u4ebf\u8d8a\u5357\u76fe\uff0c\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u5408\u7406\u652f\u51fa60\u4ebf\u8d8a\u5357\u76fe\u3002\u6b64\u5916\uff0c\u8be5\u516c\u53f8\u4e0a\u671f\u4e8f\u635f10\u4ebf\u8d8a\u5357\u76fe\uff0c\u6839\u636e\u73b0\u884c\u89c4\u5b9a\u5141\u8bb8\u6263\u9664\u3002\u8be5\u4f01\u4e1a\u5c5e\u4e8e\u666e\u901a\u4f01\u4e1a\u96c6\u56e2\uff0c\u56e0\u6b64\u9700\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u9002\u752820%\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\u3002<\/span><\/p>\n<figure id=\"attachment_3094\" aria-describedby=\"caption-attachment-3094\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3094\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Vi-du-minh-hoa-ve-cach-tinh-thue-TNDN.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN - V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Vi-du-minh-hoa-ve-cach-tinh-thue-TNDN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Vi-du-minh-hoa-ve-cach-tinh-thue-TNDN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Vi-du-minh-hoa-ve-cach-tinh-thue-TNDN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Vi-du-minh-hoa-ve-cach-tinh-thue-TNDN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-chiu-thue-TNDN-Vi-du-minh-hoa-ve-cach-tinh-thue-TNDN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3094\" class=\"wp-caption-text\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8bfe\u7a0e\u5bf9\u8c61\u2014\u2014\u4f01\u4e1a\u6240\u5f97\u7a0e\u8ba1\u7b97\u793a\u4f8b<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0cABC\u6709\u9650\u516c\u53f8\u9996\u5148\u6839\u636e\u6536\u5165\u3001\u5408\u7406\u7684\u8d39\u7528\u4ee5\u53ca\u4ee5\u524d\u671f\u95f4\u7ed3\u8f6c\u7684\u635f\u5931\uff0c\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002\u5176\u4e2d\uff1a<\/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><span style=\"font-weight: 400;\">ABC\u516c\u53f8\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u53f7\u4e3a\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d=\u8425\u4e1a\u6536\u5165-\u5408\u7406\u652f\u51fa-\u524d\u671f\u4e8f\u635f=100\u4ebf-60\u4ebf-10\u4ebf=30\u4ebf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ABC\u516c\u53f8\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u4e3a\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e=\u5e94\u7a0e\u6536\u5165x\u7a0e\u7387=30\u4ebfx20%=6\u4ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u79cd\u8ba1\u7a0e\u65b9\u6cd5\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u3001\u5408\u6cd5\u5730\u786e\u5b9a\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u989d\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5229\u7528\u4ee5\u524d\u5e74\u5ea6\u7ed3\u8f6c\u7684\u4e8f\u635f\uff0c\u51cf\u5c11\u5f53\u671f\u7684\u7eb3\u7a0e\u4e49\u52a1\u3002\u8fd0\u7528\u6b63\u786e\u7684\u516c\u5f0f\u5e76\u8be6\u7ec6\u7533\u62a5\uff0c\u6709\u52a9\u4e8e\u907f\u514d\u591a\u7f34\u7a0e\u6b3e\u548c\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\uff0c\u4f18\u5316\u73b0\u91d1\u6d41\u5e76\u5236\u5b9a\u6709\u6548\u7684\u8d22\u52a1\u8ba1\u5212\u3002\u7531\u6b64\uff0c\u4f01\u4e1a\u65e2\u53ef\u4ee5\u5145\u5206\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u53c8\u53ef\u4ee5\u4fdd\u62a4\u7ecf\u6d4e\u5229\u76ca\u5e76\u63d0\u9ad8\u7ade\u4e89\u529b\u3002<\/span><\/p>\n<blockquote><p><em><strong>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-tndn\/\">\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u670d\u52a1\u4ef7\u683c\u8868<\/a><\/strong><\/em><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>\u5408\u7406\u7684\u652f\u51fa\uff0c\u51c6\u4e88\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u6263\u9664\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u53ef\u6839\u636e\u7b2c14\/2008\/QH12\u53f7\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff082025\u5e74\u4fee\u8ba2\u8865\u5145\uff09\u53ca\u7b2c78\/2014\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u7684\u8be6\u7ec6\u8bf4\u660e\u6263\u9664\u5408\u7406\u8d39\u7528\u3002\u6b63\u786e\u4f7f\u7528\u5408\u7406\u8d39\u7528\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u51c6\u786e\u7533\u62a5\u3001\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u5e76\u907f\u514d\u591a\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7269\u54c1 <a href=\"https:\/\/thue.man.net.vn\/chi-phi-duoc-tru-thue-tndn\/\">\u53ef\u6263\u9664\u8d39\u7528<\/a> \u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u6750\u6599\u53ca\u6295\u5165\u54c1\uff1a\u76f4\u63a5\u670d\u52a1\u4e8e\u751f\u4ea7\u7ecf\u8425\uff0c\u6709\u5408\u6cd5\u53d1\u7968\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u5de5\u6210\u672c\uff1a\u5de5\u8d44\u3001\u5956\u91d1\u3001\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u53ca\u5408\u7406\u7684\u798f\u5229\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 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400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u5e2e\u52a9\uff0c\u786e\u5b9a\u6b63\u786e\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u79d1\u76ee\u3001\u5ba1\u6838\u6709\u6548\u8d39\u7528\uff0c\u5e76\u6839\u636e\u300a2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7684\u6700\u65b0\u89c4\u5b9a\u8ba1\u7b97\u548c\u7533\u62a5\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u8bf7\u8054\u7cfb MAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u3002\u51ed\u501f\u5728\u8d22\u52a1\u548c\u7a0e\u52a1\u9886\u57df\u7684\u4e30\u5bcc\u7ecf\u9a8c\uff0cMAN \u5c06\u534f\u52a9\u4f01\u4e1a\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3001\u5b9e\u73b0\u900f\u660e\u8fd0\u8425\u5e76\u63d0\u9ad8\u4e1a\u52a1\u6548\u7387\u3002\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u4f01\u4e1a\u6240\u5f97\u7a0e\u670d\u52a1\u8054\u7cfb\u65b9\u5f0f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u00e1t sinh l\u1ee3i nhu\u1eadn, ch\u1ecbu ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, trong n\u0103m 2024, h\u01a1n 620.000 doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN, \u0111\u00f3ng g\u00f3p kho\u1ea3ng [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2123,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1654"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1654\/revisions"}],"predecessor-version":[{"id":4808,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1654\/revisions\/4808"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2123"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}