{"id":3127,"date":"2025-09-12T16:37:13","date_gmt":"2025-09-12T09:37:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3127"},"modified":"2025-09-12T16:37:13","modified_gmt":"2025-09-12T09:37:13","slug":"thue-suat-thue-thu-nhap-doanh-nghiep-chi-tiet","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-suat-thue-thu-nhap-doanh-nghiep-chi-tiet\/","title":{"rendered":"\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u660e\u7ec6"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 d\u1ef1 b\u00e1o chi ph\u00ed. <\/span><a href=\"https:\/\/vneconomy.vn\/nhin-lai-hon-15-nam-trien-khai-luat-thue-thu-nhap-doanh-nghiep.htm?utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Theo s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1<\/span><\/a><span style=\"font-weight: 400;\">, n\u0103m 2023 thu t\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ea1t kho\u1ea3ng 310.482 t\u1ef7 \u0111\u1ed3ng (kh\u00f4ng t\u00ednh d\u1ea7u th\u00f4), chi\u1ebfm 17,7% t\u1ed5ng thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; n\u1ebfu t\u00ednh c\u1ea3 d\u1ea7u th\u00f4, con s\u1ed1 l\u00e0 357.682 t\u1ef7 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 20,16% t\u1ed5ng thu ng\u00e2n s\u00e1ch. Nh\u1eefng con s\u1ed1 n\u00e0y cho th\u1ea5y thu\u1ebf TNDN lu\u00f4n l\u00e0 ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00f3 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c trong c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch qu\u1ed1c gia.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/10\/2025, c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u1eb7t ra y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng quan v\u1ec1 thu\u1ebf TNDN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) lu\u00f4n gi\u1eef vai tr\u00f2 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngu\u1ed3n thu l\u1edbn cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4, \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 v\u00e0 th\u00fac \u0111\u1ea9y minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, c\u1ea7n xem x\u00e9t kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n v\u00e0 nh\u1eefng vai tr\u00f2 ch\u1ee7 ch\u1ed1t m\u00e0 thu\u1ebf TNDN mang l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf TNDN l\u00e0 g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) <\/span><\/a><span style=\"font-weight: 400;\">l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. Kh\u00e1c v\u1edbi thu\u1ebf gi\u00e1n thu nh\u01b0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf TNDN ch\u1ec9 ph\u00e1t sinh khi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn, t\u1ee9c l\u00e0 sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a thu\u1ebf TNDN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng, kh\u00f4ng ch\u1ec9 \u0111\u00f3ng g\u00f3p l\u1edbn v\u00e0o ng\u00e2n s\u00e1ch m\u00e0 c\u00f2n c\u00f3 nhi\u1ec1u vai tr\u00f2 v\u0129 m\u00f4 v\u00e0 vi m\u00f4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i khi doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn th\u00ec ph\u1ea3i chia s\u1ebb m\u1ed9t ph\u1ea7n cho Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ea7u t\u01b0, th\u00f4ng qua \u01b0u \u0111\u00e3i thu\u1ebf d\u00e0nh cho c\u00e1c l\u0129nh v\u1ef1c \u01b0u ti\u00ean nh\u01b0 c\u00f4ng ngh\u1ec7 cao, n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u00f4ng nghi\u1ec7p s\u1ea1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y minh b\u1ea1ch t\u00e0i ch\u00ednh, khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb chi ph\u00ed hi\u1ec7u qu\u1ea3 v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng t\u1ed5ng h\u1ee3p vai tr\u00f2 c\u1ee7a thu\u1ebf TNDN<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.5411%;\"><b>Kh\u00eda c\u1ea1nh<\/b><\/td>\n<td style=\"text-align: center; width: 37.7756%;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center; width: 40.8818%;\"><b>\u00dd ngh\u0129a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5411%;\"><span style=\"font-weight: 400;\">Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"width: 37.7756%;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN \u0111\u00f3ng g\u00f3p kho\u1ea3ng 17\u201320% t\u1ed5ng thu NSNN h\u00e0ng n\u0103m<\/span><\/td>\n<td style=\"width: 40.8818%;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i chi ti\u00eau c\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5411%;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"width: 37.7756%;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i thu\u1ebf cho l\u0129nh v\u1ef1c \u01b0u ti\u00ean (10%, 15%)<\/span><\/td>\n<td style=\"width: 40.8818%;\"><span style=\"font-weight: 400;\">Thu h\u00fat v\u1ed1n FDI, th\u00fac \u0111\u1ea9y \u0111\u1ed5i m\u1edbi v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.5411%;\"><span style=\"font-weight: 400;\">Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 37.7756%;\"><span style=\"font-weight: 400;\">G\u1eafn ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c<\/span><\/td>\n<td style=\"width: 40.8818%;\"><span style=\"font-weight: 400;\">T\u1ea1o \u0111\u1ed9ng l\u1ef1c minh b\u1ea1ch t\u00e0i ch\u00ednh, n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-chiu-thue-tndn\/\"><span style=\"font-weight: 400;\">\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c s\u1edf h\u1eefu hay qu\u1ed1c t\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ea1i TP.HCM ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, d\u00f9 c\u00f3 l\u00e3i hay l\u1ed7, v\u1eabn thu\u1ed9c di\u1ec7n k\u00ea khai thu\u1ebf TNDN. N\u1ebfu ph\u00e1t sinh l\u00e3i, ph\u1ea3i n\u1ed9p theo thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty c\u00f4ng ngh\u1ec7 Nh\u1eadt B\u1ea3n c\u00f3 chi nh\u00e1nh t\u1ea1i H\u00e0 N\u1ed9i thu l\u1ee3i nhu\u1eadn 50 t\u1ef7 \u0111\u1ed3ng t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m. Thu nh\u1eadp n\u00e0y thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra thu nh\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bao g\u1ed3m qu\u1ef9 \u0111\u1ea7u t\u01b0, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc c\u00f4ng l\u1eadp t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o ng\u1eafn h\u1ea1n, thu l\u1ee3i nhu\u1eadn, th\u00ec ph\u1ea7n l\u1ee3i nhu\u1eadn n\u00e0y v\u1eabn ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN.<\/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 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u0129a v\u1ee5 thu\u1ebf TNDN<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty c\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng t\u1ea1i TP.HCM<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo l\u1ee3i nhu\u1eadn ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n FDI<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi nh\u00e1nh c\u00f4ng ty Nh\u1eadt t\u1ea1i H\u00e0 N\u1ed9i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn ph\u00e1t sinh t\u1ea1i VN<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng \u0110H c\u00f4ng l\u1eadp m\u1edf kh\u00f3a \u0111\u00e0o t\u1ea1o ng\u1eafn h\u1ea1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chi ti\u1ebft<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u00ednh l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng \u0111i\u1ec1u ti\u1ebft c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. H\u1ec7 th\u1ed1ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eeba c\u00f3 t\u00ednh \u1ed5n \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch, v\u1eeba \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t theo t\u1eebng giai \u0111o\u1ea1n nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng nh\u1eb1m t\u1ea1o ra khung chu\u1ea9n m\u1ef1c chung cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=70678&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf TNDN 2008<\/a>, c\u00e1c l\u1ea7n s\u1eeda \u0111\u1ed5i b\u1ed5 sung sau \u0111\u00f3, v\u00e0 v\u1eabn duy tr\u00ec \u0111\u1ebfn tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ng\u00e0y 1\/10\/2025.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u01a1 b\u1ea3n nh\u1ea5t hi\u1ec7n nay l\u00e0 20%, \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p trong m\u1ecdi ng\u00e0nh ngh\u1ec1. \u0110\u00e2y l\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c xem l\u00e0 h\u1ee3p l\u00fd so v\u1edbi khu v\u1ef1c, b\u1edfi v\u1eeba \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 ng\u00e2n s\u00e1ch, v\u1eeba kh\u00f4ng qu\u00e1 t\u1ea1o g\u00e1nh n\u1eb7ng l\u00ean l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_3130\" aria-describedby=\"caption-attachment-3130\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3130\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong.jpg\" alt=\"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3130\" class=\"wp-caption-text\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i c\u00f3 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf trong n\u0103m 2024 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 5 t\u1ef7 \u00d7 20% = 1 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh m\u1ee9c 20% ph\u1ed5 th\u00f4ng, c\u00f3 nh\u1eefng ng\u00e0nh ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cao h\u01a1n, do \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f3 kh\u1ea3 n\u0103ng sinh l\u1ee3i l\u1edbn ho\u1eb7c Nh\u00e0 n\u01b0\u1edbc mu\u1ed1n \u0111i\u1ec1u ti\u1ebft ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm: dao \u0111\u1ed9ng t\u1eeb 32% \u2013 50%, t\u00f9y t\u1eebng d\u1ef1 \u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n: t\u1eeb 40% \u2013 50%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: M\u1ed9t doanh nghi\u1ec7p khai th\u00e1c m\u1ecf c\u00f3 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf 100 t\u1ef7 \u0111\u1ed3ng, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 40% \u2192 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 40 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u01afu \u0111\u00e3i v\u00e0 mi\u1ec5n gi\u1ea3m thu\u1ebf<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, \u0111\u1eb7c bi\u1ec7t v\u00e0o l\u0129nh v\u1ef1c \u01b0u ti\u00ean, Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/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\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, ho\u1eb7c d\u1ef1 \u00e1n trong khu kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i 10% trong 15 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c kh\u00e1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17% trong 10 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb 2 \u2013 4 n\u0103m, v\u00e0 gi\u1ea3m 50% trong 4 \u2013 9 n\u0103m ti\u1ebfp theo, t\u00f9y t\u1eebng quy m\u00f4 v\u00e0 l\u0129nh v\u1ef1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 minh h\u1ecda: M\u1ed9t c\u00f4ng ty kh\u1edfi nghi\u1ec7p trong l\u0129nh v\u1ef1c ph\u1ea7n m\u1ec1m, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong 15 n\u0103m. V\u1edbi l\u1ee3i nhu\u1eadn 20 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ch\u1ec9 l\u00e0 2 t\u1ef7 \u0111\u1ed3ng, thay v\u00ec 4 t\u1ef7 \u0111\u1ed3ng n\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c ph\u1ed5 th\u00f4ng 20%.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u00dd ngh\u0129a c\u1ee7a c\u01a1 ch\u1ebf thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n b\u1ed5 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 gi\u00fap Nh\u00e0 n\u01b0\u1edbc linh ho\u1ea1t trong qu\u1ea3n l\u00fd m\u00e0 c\u00f2n t\u1ea1o \u0111\u00f2n b\u1ea9y \u0111\u1ec3 h\u01b0\u1edbng d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c c\u1ea7n khuy\u1ebfn kh\u00edch. \u0110\u1ed3ng th\u1eddi, m\u1ee9c ph\u1ed5 th\u00f4ng 20% hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u1ea1nh tranh so v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c ASEAN, n\u01a1i nhi\u1ec1u qu\u1ed1c gia v\u1eabn \u00e1p d\u1ee5ng m\u1ee9c t\u1eeb 22% \u2013 25%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1eadp nh\u1eadt t\u1eeb ng\u00e0y 1\/10\/2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 (67\/2025\/QH15)<\/a>, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/10\/2025, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo c\u01a1 ch\u1ebf ph\u00e2n t\u1ea7ng doanh thu. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t, tr\u1ef1c ti\u1ebfp \u1ea3nh h\u01b0\u1edfng t\u1edbi k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a h\u1ea7u h\u1ebft doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1eadc doanh thu, nh\u1eb1m khuy\u1ebfn kh\u00edch khu v\u1ef1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c nh\u00f3m doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_3129\" aria-describedby=\"caption-attachment-3129\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3129\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025.jpg\" alt=\"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1eadp nh\u1eadt t\u1eeb ng\u00e0y 1_10_2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thue-suat-thue-thu-nhap-doanh-nghiep-cap-nhat-tu-ngay-1_10_2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3129\" class=\"wp-caption-text\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1eadp nh\u1eadt t\u1eeb ng\u00e0y 1_10_2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf Vi\u1ec7t Nam, n\u01a1i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chi\u1ebfm h\u01a1n 97% t\u1ed5ng s\u1ed1 doanh nghi\u1ec7p, \u0111\u00f3ng g\u00f3p g\u1ea7n 45% GDP. V\u1edbi thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n, kh\u1ed1i DN n\u00e0y s\u1ebd c\u00f3 th\u00eam d\u01b0 \u0111\u1ecba t\u00edch l\u0169y v\u1ed1n, t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0 chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh c\u00e1 th\u1ec3 sang m\u00f4 h\u00ecnh ch\u00ednh th\u1ee9c. Bao g\u1ed3m:<\/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 c\u00f3 doanh thu kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng\/n\u0103m \u2192 thu\u1ebf su\u1ea5t 15%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m \u2192 thu\u1ebf su\u1ea5t 17%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m \u2192 thu\u1ebf su\u1ea5t gi\u1eef nguy\u00ean 20%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm \u2192 khung thu\u1ebf su\u1ea5t \u0111\u1eb7c th\u00f9 25% \u2013 50%.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng so s\u00e1nh thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc v\u00e0 sau 1\/10\/2025\u00a0<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m doanh thu\/n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc 1\/10\/2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sau 1\/10\/2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00dd ngh\u0129a ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m g\u00e1nh n\u1eb7ng cho DN si\u00eau nh\u1ecf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 3 \u2013 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khuy\u1ebfn kh\u00edch DN v\u1eeba m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ed4n \u0111\u1ecbnh, kh\u00f4ng thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u2013 50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% \u2013 50%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng khung \u0111\u1eb7c th\u00f9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ebf gi\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a trong n\u01b0\u1edbc m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 c\u1ea1nh tranh quan tr\u1ecdng trong vi\u1ec7c thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a, nhi\u1ec1u qu\u1ed1c gia li\u00ean t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t nh\u1eb1m c\u00e2n b\u1eb1ng gi\u1eefa ngu\u1ed3n thu ng\u00e2n s\u00e1ch v\u00e0 kh\u1ea3 n\u0103ng t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i. Do \u0111\u00f3, vi\u1ec7c \u0111\u1eb7t Vi\u1ec7t Nam trong b\u1ee9c tranh so s\u00e1nh v\u1edbi c\u00e1c n\u01b0\u1edbc ASEAN v\u00e0 OECD l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ea5y r\u00f5 l\u1ee3i th\u1ebf c\u0169ng nh\u01b0 th\u00e1ch th\u1ee9c hi\u1ec7n nay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khu v\u1ef1c \u0110\u00f4ng Nam \u00c1 (ASEAN)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khu v\u1ef1c ASEAN, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 gi\u1eefa c\u00e1c qu\u1ed1c gia, ph\u1ea3n \u00e1nh chi\u1ebfn l\u01b0\u1ee3c thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i ri\u00eang. Vi\u1ec7t Nam hi\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%, th\u1ea5p h\u01a1n so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc n\u0103m 2016 (22%). So s\u00e1nh v\u1edbi m\u1ed9t s\u1ed1 n\u01b0\u1edbc:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 528px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i khu v\u1ef1c \u0110\u00f4ng Nam \u00c1 (Asean)<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 13.2264%; height: 56px;\"><b>Qu\u1ed1c gia<\/b><\/td>\n<td style=\"text-align: center; width: 31.1624%; height: 56px;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng<\/b><\/td>\n<td style=\"text-align: center; width: 54.8096%; height: 56px;\"><b>Ghi ch\u00fa ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 \u01b0u \u0111\u00e3i gi\u1ea3m 10% \u2013 15% cho d\u1ef1 \u00e1n \u01b0u ti\u00ean, DN nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Th\u00e1i Lan<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">17% cho DN v\u1eeba v\u00e0 nh\u1ecf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Indonesia<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">22% (gi\u1ea3m v\u1ec1 20% t\u1eeb 2025)<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 \u01b0u \u0111\u00e3i cho DN ni\u00eam y\u1ebft v\u00e0 DN c\u00f4ng ngh\u1ec7<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Malaysia<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">24%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">17% cho DN v\u1eeba v\u00e0 nh\u1ecf v\u1edbi l\u1ee3i nhu\u1eadn th\u1ea5p<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 13.2264%; height: 80px;\"><span style=\"font-weight: 400;\">Singapore<\/span><\/td>\n<td style=\"width: 31.1624%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m th\u1ef1c ch\u1ea5t khi\u1ebfn hi\u1ec7u qu\u1ea3 ch\u1ec9 c\u00f2n 10\u201312%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Philippines<\/span><\/td>\n<td style=\"width: 31.1624%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 l\u1ed9 tr\u00ecnh gi\u1ea3m v\u1ec1 20% v\u1edbi DN nh\u1ecf<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">Campuchia<\/span><\/td>\n<td style=\"width: 31.1624%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">DN nh\u1ecf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c th\u1ea5p h\u01a1n<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 13.2264%; height: 56px;\"><span style=\"font-weight: 400;\">L\u00e0o<\/span><\/td>\n<td style=\"width: 31.1624%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">24%<\/span><\/td>\n<td style=\"width: 54.8096%; height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 \u01b0u \u0111\u00e3i cho \u0111\u1ea7u t\u01b0 v\u00e0o h\u1ea1 t\u1ea7ng v\u00e0 n\u00f4ng nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 20% c\u1ee7a Vi\u1ec7t Nam hi\u1ec7n n\u1eb1m \u1edf nh\u00f3m trung b\u00ecnh th\u1ea5p trong ASEAN, c\u1ea1nh tranh h\u01a1n so v\u1edbi Malaysia (24%) hay Philippines (25%), nh\u01b0ng v\u1eabn cao h\u01a1n Singapore (17%). \u0110i\u1ec1u n\u00e0y v\u1eeba \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch, v\u1eeba gi\u1eef \u0111\u01b0\u1ee3c s\u1ee9c h\u1ea5p d\u1eabn trong m\u1eaft nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c n\u01b0\u1edbc OECD<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nh\u00f3m c\u00e1c qu\u1ed1c gia thu\u1ed9c T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD), m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u01b0\u1eddng cao h\u01a1n so v\u1edbi khu v\u1ef1c ASEAN, tuy nhi\u00ean xu h\u01b0\u1edbng nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y l\u00e0 c\u1eaft gi\u1ea3m \u0111\u1ec3 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0.<\/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 thu\u1ebf su\u1ea5t thu\u1ebf TNDN t\u1ea1i c\u00e1c n\u01b0\u1edbc OECD<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Qu\u1ed1c gia<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hoa K\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m m\u1ea1nh t\u1eeb 35% xu\u1ed1ng 21% t\u1eeb 2018 (Tax Cuts and Jobs Act)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u1eadt B\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">~23,2%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 cao h\u01a1n n\u1ebfu t\u00ednh c\u1ea3 thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0n Qu\u1ed1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22% \u2013 25%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng b\u1eadc l\u0169y ti\u1ebfn, DN l\u1edbn ch\u1ecbu thu\u1ebf cao h\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">29,8% (g\u1ed3m thu\u1ebf li\u00ean bang + \u0111\u1ecba ph\u01b0\u01a1ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf cao nh\u1ea5t nh\u00f3m G7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ph\u00e1p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m t\u1eeb m\u1ee9c 33,3% tr\u01b0\u1edbc \u0111\u00e2y<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Anh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25% (t\u1eeb 2023)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u0103ng t\u1eeb 19% \u0111\u1ec3 b\u00f9 \u0111\u1eafp ng\u00e2n s\u00e1ch h\u1eadu COVID-19<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Canada<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26,5% (g\u1ed3m li\u00ean bang + bang)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 \u01b0u \u0111\u00e3i cho DN nh\u1ecf v\u00e0 c\u00f4ng ngh\u1ec7 cao<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00dac<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30% (25% cho DN nh\u1ecf)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u01b0\u1edbc \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf cao<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi OECD, Vi\u1ec7t Nam (20%) th\u1ea5p h\u01a1n kh\u00e1 nhi\u1ec1u, ch\u1ec9 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng Hoa K\u1ef3 (21%) v\u00e0 th\u1ea5p h\u01a1n Nh\u1eadt B\u1ea3n, H\u00e0n Qu\u1ed1c, \u0110\u1ee9c hay Ph\u00e1p. \u0110i\u1ec1u n\u00e0y t\u1ea1o l\u1ee3i th\u1ebf trong thu h\u00fat FDI, \u0111\u1eb7c bi\u1ec7t khi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111ang c\u00e2n nh\u1eafc d\u1ecbch chuy\u1ec3n chu\u1ed7i cung \u1ee9ng kh\u1ecfi Trung Qu\u1ed1c. Tuy nhi\u00ean, khi thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15% (Global Minimum Tax) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 2024, l\u1ee3i th\u1ebf n\u00e0y s\u1ebd gi\u1ea3m \u0111i, bu\u1ed9c Vi\u1ec7t Nam ph\u1ea3i k\u1ebft h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 phi thu\u1ebf nh\u01b0 h\u1ea1 t\u1ea7ng, nh\u00e2n l\u1ef1c v\u00e0 c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 con s\u1ed1 k\u1ef9 thu\u1eadt v\u1ec1 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u00f3 \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng \u0111\u1ebfn h\u00e0nh vi c\u1ee7a doanh nghi\u1ec7p v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf. Nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch, \u0111\u1eb7c bi\u1ec7t t\u1eeb m\u1ed1c 1\/10\/2025, s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1edbi chi ph\u00ed v\u1ed1n, l\u1ee3i nhu\u1eadn v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1eef \u1edf m\u1ee9c h\u1ee3p l\u00fd, doanh nghi\u1ec7p s\u1ebd c\u00f3 th\u00eam d\u01b0 \u0111\u1ecba \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t. Ch\u1eb3ng h\u1ea1n, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%, m\u1ed9t doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf 100 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i n\u1ed9p 20 t\u1ef7 \u0111\u1ed3ng, ph\u1ea7n c\u00f2n l\u1ea1i 80 t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 cho t\u00e1i \u0111\u1ea7u t\u01b0 ho\u1eb7c chia c\u1ed5 t\u1ee9c. Tuy nhi\u00ean, n\u1ebfu m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u0103ng l\u00ean 22% nh\u01b0 m\u1ed9t s\u1ed1 qu\u1ed1c gia l\u00e2n c\u1eadn, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd t\u0103ng th\u00eam 2 t\u1ef7 \u0111\u1ed3ng, l\u00e0m gi\u1ea3m s\u1ee9c c\u1ea1nh tranh v\u1ed1n \u0111\u00e3 m\u1ecfng c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chi\u1ebfm kho\u1ea3ng 20\u201325% t\u1ed5ng thu n\u1ed9i \u0111\u1ecba h\u1eb1ng n\u0103m, l\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh quan tr\u1ecdng cho chi ti\u00eau c\u00f4ng. Vi\u1ec7c duy tr\u00ec m\u1ee9c thu\u1ebf h\u1ee3p l\u00fd v\u1eeba \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch, v\u1eeba kh\u00f4ng t\u1ea1o g\u00e1nh n\u1eb7ng qu\u00e1 l\u1edbn cho doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh c\u00f4ng ngh\u1ec7 cao, n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao\u2026 g\u00f3p ph\u1ea7n \u0111\u1ecbnh h\u01b0\u1edbng d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e3 h\u1ed9i theo chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<figure id=\"attachment_3128\" aria-describedby=\"caption-attachment-3128\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3128\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i Vi\u1ec7t Nam\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tac-dong-cua-thue-suat-thu-nhap-doanh-nghiep-den-doanh-nghiep-va-kinh-te-\u2013-xa-hoi-Viet-Nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3128\" class=\"wp-caption-text\">T\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn doanh nghi\u1ec7p v\u00e0 kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u1ea1nh tranh thu\u1ebf to\u00e0n c\u1ea7u \u0111ang ng\u00e0y c\u00e0ng kh\u1ed1c li\u1ec7t. N\u1ebfu Vi\u1ec7t Nam duy tr\u00ec m\u1ee9c thu\u1ebf qu\u00e1 cao so v\u1edbi khu v\u1ef1c ASEAN, kh\u1ea3 n\u0103ng thu h\u00fat FDI s\u1ebd b\u1ecb h\u1ea1n ch\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00e1 th\u1ea5p, ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 thi\u1ebfu h\u1ee5t ngu\u1ed3n thu, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 an sinh x\u00e3 h\u1ed9i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb nay \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/9\/2025, m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft doanh nghi\u1ec7p l\u00e0 20% tr\u00ean ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf. M\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n (32\u201350%) ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n (10%, 15%).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>T\u1eeb ng\u00e0y 1\/10\/2025, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Lu\u1eadt Thu\u1ebf TNDN 2025, m\u1ee9c thu\u1ebf su\u1ea5t chu\u1ea9n v\u1eabn l\u00e0 20%, nh\u01b0ng ph\u1ea1m vi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c thu h\u1eb9p, \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf su\u1ea5t v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh khai th\u00e1c t\u00e0i nguy\u00ean nh\u1eb1m h\u1ea1n ch\u1ebf khai th\u00e1c qu\u00e1 m\u1ee9c v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n, lao \u0111\u1ed9ng v\u00e0 doanh thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Ch\u00ednh s\u00e1ch n\u00e0y nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p non tr\u1ebb t\u00edch l\u0169y v\u1ed1n, gia t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>C\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo lu\u1eadt, ch\u1eb3ng h\u1ea1n: thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs)\u2026                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu thu\u1ebf TNDN th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u1ed9p thi\u1ebfu thu\u1ebf s\u1ebd ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thi\u1ebfu, c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn, tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 bao nhi\u00eau?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb nay \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/9\/2025, m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng \u00e1p d\u1ee5ng cho h\u1ea7u h\u1ebft doanh nghi\u1ec7p l\u00e0 20% tr\u00ean ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf. M\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n (32\u201350%) ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n (10%, 15%).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1eeb ng\u00e0y 1\/10\/2025, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay \u0111\u1ed5i th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Lu\u1eadt Thu\u1ebf TNDN 2025, m\u1ee9c thu\u1ebf su\u1ea5t chu\u1ea9n v\u1eabn l\u00e0 20%, nh\u01b0ng ph\u1ea1m vi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c thu h\u1eb9p, \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu\u1ebf su\u1ea5t v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh khai th\u00e1c t\u00e0i nguy\u00ean nh\u1eb1m h\u1ea1n ch\u1ebf khai th\u00e1c qu\u00e1 m\u1ee9c v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n, lao \u0111\u1ed9ng v\u00e0 doanh thu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Ch\u00ednh s\u00e1ch n\u00e0y nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p non tr\u1ebb t\u00edch l\u0169y v\u1ed1n, gia t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo lu\u1eadt, ch\u1eb3ng h\u1ea1n: thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs)\u2026\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu thu\u1ebf TNDN th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu thu\u1ebf s\u1ebd ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thi\u1ebfu, c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn, tr\u1ed1n thu\u1ebf c\u00f3 th\u1ec3 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 kh\u00f4ng ch\u1ec9 l\u00e0 con s\u1ed1 k\u1ef9 thu\u1eadt, m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam trong b\u1ed1i c\u1ea3nh h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf s\u00e2u r\u1ed9ng. Vi\u1ec7c duy tr\u00ec m\u1ee9c thu\u1ebf su\u1ea5t chu\u1ea9n 20%, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh \u01b0u \u0111\u00e3i v\u00e0 si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh \u0111\u1eb7c th\u00f9, gi\u00fap c\u00e2n b\u1eb1ng gi\u1eefa thu h\u00fat \u0111\u1ea7u t\u01b0, \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 t\u0103ng ngu\u1ed3n thu ng\u00e2n s\u00e1ch. \u0110\u00e2y v\u1eeba l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i, v\u1eeba l\u00e0 th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00edch \u1ee9ng hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch, t\u00ednh to\u00e1n chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh v\u00e0 t\u1ed1i \u01b0u ho\u1ea1t \u0111\u1ed9ng h\u1ea1ch to\u00e1n thu\u1ebf. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd, m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao uy t\u00edn, t\u1ea1o n\u1ec1n t\u1ea3ng ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 k\u1ebf to\u00e1n, <a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network<\/a> lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u lu\u1eadt thu\u1ebf, c\u00f4ng c\u1ee5 qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, ch\u00fang t\u00f4i cam k\u1ebft gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf, ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 thu\u1ebf TNDN t\u1ea1i MAN \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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1eb7t ra khi l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 d\u1ef1 b\u00e1o chi ph\u00ed. Theo s\u1ed1 li\u1ec7u c\u00f4ng b\u1ed1, n\u0103m 2023 thu t\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ea1t kho\u1ea3ng 310.482 t\u1ef7 \u0111\u1ed3ng (kh\u00f4ng t\u00ednh d\u1ea7u th\u00f4), chi\u1ebfm [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3127","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3127"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3127\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3131"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}