{"id":5567,"date":"2026-04-09T10:20:41","date_gmt":"2026-04-09T03:20:41","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5567"},"modified":"2026-04-09T10:20:41","modified_gmt":"2026-04-09T03:20:41","slug":"thue-nha-thau-cua-lai-vay-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-nha-thau-cua-lai-vay-nuoc-ngoai\/","title":{"rendered":"Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i 5%"},"content":{"rendered":"

Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i l\u00e0 tr\u1ecdng t\u00e2m m\u00e0 c\u00e1c k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd khi huy \u0111\u1ed9ng v\u1ed1n qu\u1ed1c t\u1ebf. Vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p. Do \u0111\u00f3, n\u1eafm v\u1eefng ch\u00ednh s\u00e1ch thu\u1ebf l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh an to\u00e0n.<\/span><\/p>\n

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, l\u00e3i vay tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u (FCT). Th\u00f4ng th\u01b0\u1eddng, b\u00ean \u0111i vay t\u1ea1i Vi\u1ec7t Nam s\u1ebd \u0111\u1ee9ng ra k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf n\u00e0y. T\u00f9y theo th\u1ecfa thu\u1eadn Gross hay Net trong h\u1ee3p \u0111\u1ed3ng vay, doanh nghi\u1ec7p s\u1ebd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n

Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/b> l\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng vay gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 b\u00ean cho vay n\u01b0\u1edbc ngo\u00e0i. Theo <\/span>Kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b>, l\u00e3i vay ch\u1ecbu <\/span>thu\u1ebf su\u1ea5t TNDN l\u00e0 5%<\/b> v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi giao d\u1ecbch thanh to\u00e1n l\u00e3i, ph\u00ed vay ra n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n thu thu\u1ebf c\u1ee7a qu\u1ed1c gia.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n nay<\/b><\/h2>\n
\"C\u01a1
C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n nay<\/figcaption><\/figure>\n

Vi\u1ec7c th\u1ef1c thi thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd t\u1eeb Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ebfn c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc l\u1ed9 tr\u00ecnh thay \u0111\u1ed5i thu\u1ebf su\u1ea5t qua c\u00e1c th\u1eddi k\u1ef3 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c cho c\u00e1c h\u1ee3p \u0111\u1ed3ng vay d\u00e0i h\u1ea1n. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 tr\u00e1nh sai s\u00f3t h\u00e0nh ch\u00ednh.<\/span><\/p>\n

Hi\u1ec7n nay, Th\u00f4ng t\u01b0 103\/2014\/TT-BTC l\u00e0 v\u0103n b\u1ea3n n\u00f2ng c\u1ed1t h\u01b0\u1edbng d\u1eabn ngh\u0129a v\u1ee5 thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 <\/span>\u589e\u503c\u7a0e<\/span><\/a> \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC. \u0110\u1eb7c bi\u1ec7t, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12 \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh l\u1ea1i m\u1ee9c thu\u1ebf su\u1ea5t TNDN 5% \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u00f3m t\u1eaft c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n nay<\/b><\/caption>\n
\u9759\u606f\u6001<\/b><\/td>\n\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n\u4e3b\u8981\u8c03\u6574<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\n103\/2014\/TT-BTC \u901a\u51fd<\/span><\/a><\/td>\nH\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\n\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\nQuy \u0111\u1ecbnh thu\u1ebf TNDN 5% \u0111\u1ed1i v\u1edbi l\u00e3i vay (Kho\u1ea3n 3 \u0110i\u1ec1u 12)<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\n219\/2013\/TT-BTC \u901a\u51fd<\/span><\/a><\/td>\nQuy \u0111\u1ecbnh l\u00e3i vay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nHi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf (DTA)<\/span><\/td>\nC\u00e1c \u0111i\u1ec1u kho\u1ea3n mi\u1ec5n, gi\u1ea3m thu\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c qu\u1ed1c gia<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\n\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\nQuy \u0111\u1ecbnh v\u1ec1 tr\u1ea7n chi ph\u00ed l\u00e3i vay v\u1edbi doanh nghi\u1ec7p c\u00f3 li\u00ean k\u1ebft<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Th\u00e0nh ph\u1ea7n v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n
\"Th\u00e0nh
Th\u00e0nh ph\u1ea7n v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n

X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u00e0nh ph\u1ea7n thu\u1ebf gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p. \u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e3i vay, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n t\u00e1ch d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh cung c\u1ea5p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi l\u00e3i vay<\/b><\/h3>\n

K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, theo Kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng bao g\u1ed3m cho vay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3, khi k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n t\u00ednh thu\u1ebf GTGT cho kho\u1ea3n l\u00e3i n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y, ho\u1ea1t \u0111\u1ed9ng cho vay t\u1eebng ch\u1ecbu thu\u1ebf GTGT 5% theo Th\u00f4ng t\u01b0 06\/2012\/TT-BTC. Tuy nhi\u00ean, quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 b\u00e3i b\u1ecf ph\u1ea7n n\u00e0y nh\u1eb1m khuy\u1ebfn kh\u00edch d\u00f2ng v\u1ed1n \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf ch\u1ea3y v\u00e0o Vi\u1ec7t Nam m\u1ed9t c\u00e1ch m\u1ea1nh m\u1ebd h\u01a1n.<\/span><\/p>\n

Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi l\u00e3i vay<\/b><\/h3>\n

\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a> l\u00e0 th\u00e0nh ph\u1ea7n b\u1eaft bu\u1ed9c c\u1ee7a thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i. T\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu l\u00e0 5% theo \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC. Quy \u0111\u1ecbnh n\u00e0y ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c duy tr\u00ec \u1ed5n \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf bao g\u1ed3m l\u00e3i vay, ph\u00ed vay v\u00e0 c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 b\u00ean cho vay nh\u1eadn \u0111\u01b0\u1ee3c. Ngay c\u1ea3 khi l\u00e3i vay \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c ho\u1eb7c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p, ngh\u0129a v\u1ee5 thu\u1ebf TNDN 5% v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n

\u8bf7\u70b9\u51fb\u6b64\u5904\u67e5\u770b\u8be6\u7ec6\u6587\u7ae0\uff1a<\/i><\/b> C\u00f4ng v\u0103n 1918\/CT-CS: Thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/span><\/i><\/a>\u00a0<\/span><\/i><\/p>\n<\/blockquote>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i (Tr\u1ecdng \u0111i\u1ec3m Nh\u1eadt B\u1ea3n)<\/b><\/h2>\n
\"C\u00e1c
C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i (Tr\u1ecdng \u0111i\u1ec3m Nh\u1eadt B\u1ea3n)<\/figcaption><\/figure>\n

Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n vay qu\u1ed1c t\u1ebf \u0111\u1ec1u ch\u1ecbu thu\u1ebf. Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) ho\u1eb7c th\u1ecfa thu\u1eadn ri\u00eang gi\u1eefa c\u00e1c Ch\u00ednh ph\u1ee7. \u0110i\u1ec3n h\u00ecnh l\u00e0 c\u00e1c kho\u1ea3n vay t\u1eeb c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh l\u1edbn c\u1ee7a Nh\u1eadt B\u1ea3n.<\/span><\/p>\n

Mi\u1ec5n thu\u1ebf cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh ho\u00e0n to\u00e0n thu\u1ed9c s\u1edf h\u1eefu Ch\u00ednh ph\u1ee7<\/b><\/h3>\n

Theo \u0110i\u1ec1u 11 Hi\u1ec7p \u0111\u1ecbnh Vi\u1ec7t Nam – Nh\u1eadt B\u1ea3n, l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu b\u00ean nh\u1eadn l\u00e0 Ch\u00ednh ph\u1ee7 ho\u1eb7c ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng. C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u0169ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi Nh\u1eadt B\u1ea3n, danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n