{"id":4834,"date":"2026-03-05T10:14:31","date_gmt":"2026-03-05T03:14:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4834"},"modified":"2026-03-05T10:14:31","modified_gmt":"2026-03-05T03:14:31","slug":"cong-van-766","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-766\/","title":{"rendered":"\u5b98\u65b9\u51fd\u4ef6 766\/CTH-QLDN1\uff1a\u7b2c 20 \u53f7\u6cd5\u4ee4\u4e0b\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u8c41\u514d\u653f\u7b56"},"content":{"rendered":"

C\u00f4ng v\u0103n 766\/CTH-QLDN1<\/span><\/a> \u0111\u00f3ng vai tr\u00f2 l\u00e0 “kim ch\u1ec9 nam” quan tr\u1ecdng cho c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp khi ti\u1ebfp c\u1eadn ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo <\/span>Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/span><\/a>. Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 v\u1eeba ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025, vi\u1ec7c hi\u1ec3u \u0111\u00fang tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 766\/CTH-QLDN1 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quy\u1ec1n l\u1ee3i \u01b0u \u0111\u00e3i, tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

S\u1ef1 ra \u0111\u1eddi c\u1ee7a C\u00f4ng v\u0103n 766\/CTH-QLDN1 gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 nh\u1eefng v\u01b0\u1edbng m\u1eafc v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (DNNVV) \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf trong 03 n\u0103m \u0111\u1ea7u. V\u1edbi s\u1ef1 chuy\u1ec3n d\u1ecbch m\u1ea1nh m\u1ebd sang n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 766\/CTH-QLDN1 l\u00e0 t\u00e0i li\u1ec7u kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf hi\u1ec7n nay. H\u00e3y c\u00f9ng MAN \u2013 Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh n\u00e0y ngay d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Gi\u1ea3i m\u00e3 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN t\u1ea1i C\u00f4ng v\u0103n 766\/CTH-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/b><\/h2>\n
\"Gi\u1ea3i
Gi\u1ea3i m\u00e3 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN t\u1ea1i C\u00f4ng v\u0103n 766_CTH-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20_2026_N\u0110-CP<\/figcaption><\/figure>\n

C\u00f4ng v\u0103n 766\/CTH-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP \u0111\u00e3 l\u00e0m r\u00f5 c\u01a1 ch\u1ebf mi\u1ec5n thu\u1ebf TNDN d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u, \u0111\u1ed3ng th\u1eddi si\u1ebft ch\u1eb7t c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb nh\u1eb1m ng\u0103n ng\u1eeba vi\u1ec7c l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 ti\u00eau ch\u00ed v\u1ec1 quy m\u00f4 v\u1ed1n, lao \u0111\u1ed9ng v\u00e0 ngu\u1ed3n thu nh\u1eadp \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i trong 03 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t v\u1ec1 sau.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u<\/b><\/h3>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 766\/CTH-QLDN1, ch\u00ednh s\u00e1ch mi\u1ec5n <\/span>thu\u1ebf TNDN<\/span><\/a> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ea1i tr\u00e0 cho m\u1ecdi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp. C\u0103n c\u1ee9 ti\u1ebft b2 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1eb7c quy\u1ec1n mi\u1ec5n thu\u1ebf trong 03 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

N\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 766\/CTH-QLDN1 nh\u1ea5n m\u1ea1nh r\u1eb1ng n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n ho\u1eb7c lao \u0111\u1ed9ng theo Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP, h\u1ecd s\u1ebd b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi di\u1ec7n \u01b0u \u0111\u00e3i. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i r\u00e0 so\u00e1t k\u1ef9 l\u01b0\u1ee1ng c\u00e1c ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n <\/span>quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/span><\/a> h\u00e0ng n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo C\u00f4ng v\u0103n 766\/CTH-QLDN1<\/b><\/h3>\n

M\u1ed9t \u0111i\u1ec3m l\u01b0u \u00fd quan tr\u1ecdng trong C\u00f4ng v\u0103n 766\/CTH-QLDN1 l\u00e0 c\u00e1c lo\u1ea1i tr\u1eeb v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng “tr\u1ee5c l\u1ee3i” ch\u00ednh s\u00e1ch b\u1eb1ng c\u00e1ch gi\u1ea3i th\u1ec3 r\u1ed3i th\u00e0nh l\u1eadp m\u1edbi. C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN:<\/span><\/p>\n