{"id":4376,"date":"2026-01-27T09:08:14","date_gmt":"2026-01-27T02:08:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4376"},"modified":"2026-01-27T09:08:14","modified_gmt":"2026-01-27T02:08:14","slug":"mien-giam-thue-cho-du-an-dau-tu","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/mien-giam-thue-cho-du-an-dau-tu\/","title":{"rendered":"\u6295\u8d44\u9879\u76ee\u7a0e\u6536\u51cf\u514d\uff1a\u786e\u5b9a\u4f18\u60e0\u671f\u7684\u8be6\u7ec6\u6307\u5357\u3002"},"content":{"rendered":"

Mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/a> l\u00e0 m\u1ed9t trong nh\u1eefng c\u01a1 ch\u1ebf \u0111\u00f2n b\u1ea9y t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1ea5t m\u00e0 Ch\u00ednh ph\u1ee7 \u00e1p d\u1ee5ng nh\u1eb1m thu h\u00fat ngu\u1ed3n v\u1ed1n v\u00e0 th\u00fac \u0111\u1ea9y s\u1ea3n xu\u1ea5t kinh doanh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac k\u1ef3 \u01b0u \u0111\u00e3i kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong d\u00e0i h\u1ea1n.<\/span><\/p>\n

Trong b\u1ed1i c\u1ea3nh <\/span>Lu\u1eadt s\u1ed1 67\/2025<\/span><\/a> v\u1eeba c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u00e0 c\u00e1ch t\u00ednh k\u1ef3 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u00f3 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng c\u00e1c m\u1ed1c th\u1eddi gian t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ebfn khi ph\u00e1t sinh doanh thu \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng c\u1ee7a m\u00ecnh. M\u1eddi b\u1ea1n c\u00f9ng MAN – Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft l\u1ed9 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 hi\u1ec7n nay \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ch\u1eb7t ch\u1ebd, \u0111\u1eb7c bi\u1ec7t l\u00e0 Lu\u1eadt Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i ho\u1eb7c quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\"C\u01a1
C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/figcaption><\/figure>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 20 Lu\u1eadt s\u1ed1 67\/2025, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i theo gi\u1ea5y ph\u00e9p \u0111\u00e3 c\u1ea5p. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc b\u1ea3o h\u1ed9 quy\u1ec1n l\u1ee3i nh\u00e0 \u0111\u1ea7u t\u01b0, gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb y\u00ean t\u00e2m tri\u1ec3n khai d\u1ef1 \u00e1n m\u00e0 kh\u00f4ng lo ng\u1ea1i s\u1ef1 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t l\u1ee3i c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/b><\/h3>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, khu kinh t\u1ebf, ho\u1eb7c khu c\u00f4ng ngh\u1ec7 cao. Ngo\u00e0i ra, c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, ph\u1ea7n m\u1ec1m c\u0169ng l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/b><\/h3>\n

Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 h\u1ee3p l\u1ec7. Vi\u1ec7c th\u1ef1c hi\u1ec7n mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai minh b\u1ea1ch trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i, m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ec3 t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian b\u1eaft \u0111\u1ea7u k\u1ef3 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n

\u0110i\u1ec3m m\u1ea5u ch\u1ed1t trong qu\u1ea3n tr\u1ecb thu\u1ebf l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c “n\u0103m \u0111\u1ea7u ti\u00ean” \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n

\"C\u00e1ch
C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian b\u1eaft \u0111\u1ea7u k\u1ef3 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/figcaption><\/figure>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c d\u1ef1 \u00e1n c\u00f3 th\u1eddi gian \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n k\u00e9o d\u00e0i ho\u1eb7c c\u1ea7n th\u1eddi gian th\u00e2m nh\u1eadp th\u1ecb tr\u01b0\u1eddng tr\u01b0\u1edbc khi ph\u00e1t sinh l\u1ee3i nhu\u1eadn.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ngay t\u1eeb n\u0103m \u0111\u1ea7u<\/b><\/h3>\n

N\u1ebfu d\u1ef1 \u00e1n ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf ngay trong n\u0103m \u0111\u1ea7u ti\u00ean \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u0103m \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 n\u0103m th\u1ee9 nh\u1ea5t c\u1ee7a k\u1ef3 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. V\u00ed d\u1ee5, d\u1ef1 \u00e1n b\u1eaft \u0111\u1ea7u c\u00f3 l\u00e3i t\u1eeb th\u00e1ng 10\/2024 th\u00ec n\u0103m 2024 ch\u00ednh l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (Quy t\u1eafc 3 n\u0103m)<\/b><\/h3>\n

\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ch\u01b0a ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf, k\u1ef3 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ebd b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi m\u1ed1c th\u1eddi gian 3 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i s\u00e1t sao th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn h\u00f3a \u0111\u01a1n doanh thu \u0111\u1ea7u ti\u00ean \u0111\u1ec3 x\u00e1c l\u1eadp l\u1ed9 tr\u00ecnh thu\u1ebf cho 5-10 n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf v\u1ec1 l\u1ed9 tr\u00ecnh mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n

D\u1ef1a tr\u00ean c\u00e2u h\u1ecfi c\u1ee7a doanh nghi\u1ec7p v\u1ec1 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u00e1ng 11\/2024, ch\u00fang ta c\u1ea7n ph\u00e2n t\u00edch l\u1ed9 tr\u00ecnh mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1ed9t c\u00e1ch khoa h\u1ecdc. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u0103m 2026 l\u00e0 n\u0103m mi\u1ec5n thu\u1ebf th\u1ee9 hai hay kh\u00f4ng ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3.<\/span><\/p>\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf v\u1ec1 l\u1ed9 tr\u00ecnh mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/caption>\n
Ch\u1ec9 ti\u00eau<\/b><\/td>\nN\u0103m 2024<\/b><\/td>\nN\u0103m 2025<\/b><\/td>\nN\u0103m 2026<\/b><\/td>\nN\u0103m 2027<\/b><\/td>\nN\u0103m 2028<\/b><\/td>\nN\u0103m 2029<\/b><\/td>\n<\/tr>\n
Tr\u1ea1ng th\u00e1i t\u00e0i ch\u00ednh<\/span><\/td>\nB\u1eaft \u0111\u1ea7u c\u00f3 l\u00e3i<\/span><\/td>\nC\u00f3 l\u00e3i<\/span><\/td>\nC\u00f3 l\u00e3i<\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng<\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng<\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n
Ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng<\/span><\/td>\nMi\u1ec5n thu\u1ebf (N\u0103m 1)<\/span><\/td>\nMi\u1ec5n thu\u1ebf (N\u0103m 2)<\/span><\/td>\nGi\u1ea3m 50% (N\u0103m 1)<\/span><\/td>\nGi\u1ea3m 50% (N\u0103m 2)<\/span><\/td>\nGi\u1ea3m 50% (N\u0103m 3)<\/span><\/td>\nGi\u1ea3m 50% (N\u0103m 4)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n b\u1eaft \u0111\u1ea7u c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb n\u0103m 2024, th\u00ec vi\u1ec7c th\u1ef1c hi\u1ec7n mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ebd b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2024. Khi \u0111\u00f3, n\u0103m 2024 v\u00e0 2025 l\u00e0 02 n\u0103m mi\u1ec5n thu\u1ebf; t\u1eeb n\u0103m 2026 \u0111\u1ebfn 2029 s\u1ebd l\u00e0 04 n\u0103m gi\u1ea3m 50% <\/span>thu\u1ebf TNDN<\/span><\/a> ph\u1ea3i n\u1ed9p. Do \u0111\u00f3, kh\u1eb3ng \u0111\u1ecbnh n\u0103m 2026 l\u00e0 n\u0103m mi\u1ec5n thu\u1ebf th\u1ee9 hai trong c\u00e2u h\u1ecfi l\u00e0 ch\u01b0a ch\u00ednh x\u00e1c n\u1ebfu n\u0103m 2024 \u0111\u00e3 c\u00f3 l\u00e3i.<\/span><\/p>\n

\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp theo Lu\u1eadt s\u1ed1 67\/2025 v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n

Lu\u1eadt 67\/2025 mang \u0111\u1ebfn s\u1ef1 linh ho\u1ea1t t\u1ed1i \u0111a cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo kho\u1ea3n 1 \u0110i\u1ec1u 20, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c theo ph\u00e1p lu\u1eadt m\u1edbi cho th\u1eddi gian c\u00f2n l\u1ea1i. \u0110\u00e2y l\u00e0 m\u1ed9t “quy\u1ec1n l\u1ee3i m\u1edf” gi\u00fap doanh nghi\u1ec7p t\u1ef1 t\u1ed1i \u01b0u h\u00f3a b\u00e0i to\u00e1n t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/span><\/p>\n

\"\u0110i\u1ec1u
\u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp theo Lu\u1eadt s\u1ed1 67_2025 v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/figcaption><\/figure>\n

Vi\u1ec7c \u00e1p d\u1ee5ng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo Lu\u1eadt m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i nh\u01b0ng nay l\u1ea1i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. \u0110i\u1ec1u n\u00e0y m\u1edf ra c\u01a1 h\u1ed9i cho nhi\u1ec1u doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 xanh, kinh t\u1ebf tu\u1ea7n ho\u00e0n \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 h\u1ecd ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t<\/b><\/h3>\n

Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i lu\u1eadt, k\u1ebf to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng so s\u00e1nh l\u1ee3i \u00edch kinh t\u1ebf gi\u1eefa hai ph\u01b0\u01a1ng \u00e1n. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang lu\u1eadt m\u1edbi \u0111\u1ec3 h\u01b0\u1edfng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn trong nh\u1eefng n\u0103m t\u1edbi. \u0110\u00f4i khi, gi\u1eef nguy\u00ean \u01b0u \u0111\u00e3i c\u0169 l\u1ea1i c\u00f3 l\u1ee3i h\u01a1n n\u1ebfu th\u1eddi gian mi\u1ec5n thu\u1ebf s\u1eafp k\u1ebft th\u00fac.<\/span><\/p>\n

Quy tr\u00ecnh th\u00f4ng b\u00e1o thay \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf<\/b><\/h3>\n

M\u1eb7c d\u00f9 doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i, nh\u01b0ng khi \u00e1p d\u1ee5ng \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp v\u1ec1 mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh s\u1ef1 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a lu\u1eadt m\u1edbi. M\u1ecdi s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng trong thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed3 s\u01a1 <\/span>quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/a>.<\/span><\/p>\n

Nh\u1eefng l\u01b0u \u00fd tr\u1ecdng y\u1ebfu khi th\u1ef1c hi\u1ec7n mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h2>\n

Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n thu\u1ebf, MAN nh\u1eadn th\u1ea5y nhi\u1ec1u l\u1ed7i ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc ph\u1ea3i khi \u00e1p d\u1ee5ng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. M\u1ed9t trong s\u1ed1 \u0111\u00f3 l\u00e0 vi\u1ec7c kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. Theo quy \u0111\u1ecbnh, \u01b0u \u0111\u00e3i thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu ho\u1eb7c t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i tr\u00ean t\u1ed5ng doanh thu\/chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0 doanh thu d\u00f9ng chung<\/b><\/h3>\n

Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf. Khi th\u1ef1c hi\u1ec7n mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u1ea7n c\u00f3 b\u1ed9 ti\u00eau ch\u00ed ph\u00e2n b\u1ed5 chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, nh\u1ea5t qu\u00e1n qua c\u00e1c n\u0103m \u0111\u1ec3 gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u01a1 quan thanh tra thu\u1ebf.<\/span><\/p>\n

Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/b><\/h3>\n

M\u1ed9t h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb l\u1ed9n x\u1ed9n l\u00e0 r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. M\u1ecdi giao d\u1ecbch li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i c\u1ea7n \u0111\u01b0\u1ee3c g\u1eafn m\u00e3 d\u1ef1 \u00e1n ho\u1eb7c m\u00e3 trung t\u00e2m chi ph\u00ed trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 d\u1ec5 d\u00e0ng tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

K\u1ebft lu\u1eadn<\/b><\/h2>\n

Mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 m\u1ed9t h\u00e0nh tr\u00ecnh d\u00e0i h\u1ea1n \u0111\u00f2i h\u1ecfi s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 lu\u1eadt ph\u00e1p v\u00e0 k\u1ef9 n\u0103ng x\u1eed l\u00fd s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai k\u1ef3 \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1ec7 l\u1ee5y t\u00e0i ch\u00ednh nghi\u00eam tr\u1ecdng nh\u01b0 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

T\u1ea1i MAN – Master Accountant Network, ch\u00fang t\u00f4i cung c\u1ea5p h\u1ec7 sinh th\u00e1i d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p bao g\u1ed3m <\/span>d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a>, <\/span>k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a>, <\/span>d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/span><\/a> chuy\u00ean s\u00e2u. \u0110\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng qu\u00fd doanh nghi\u1ec7p trong vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1, x\u00e1c \u0111\u1ecbnh l\u1ed9 tr\u00ecnh mi\u1ec5n gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ed1i \u01b0u nh\u1ea5t, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch, an to\u00e0n tr\u01b0\u1edbc m\u1ecdi k\u1ef3 thanh tra.<\/span><\/p>\n

Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/b><\/h3>\n