{"id":5709,"date":"2026-04-17T11:33:08","date_gmt":"2026-04-17T04:33:08","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5709"},"modified":"2026-04-17T11:33:08","modified_gmt":"2026-04-17T04:33:08","slug":"cong-van-5702","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-5702\/","title":{"rendered":"C\u00f4ng v\u0103n 5702\/DON-QLDN1: \u01afu \u0111\u00e3i thu\u1ebf TNDN cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng"},"content":{"rendered":"

C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/span><\/a> \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 15\/4\/2026 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 quan tr\u1ecdng cho doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t, n\u1ed9i dung n\u00e0y gi\u00fap th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf cho ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam.<\/span><\/p>\n

N\u1eafm v\u1eefng C\u00f4ng v\u0103n 5702\/DON-QLDN1 gi\u00fap k\u1ebf to\u00e1n k\u00ea khai \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf h\u1ee3p l\u00fd. V\u0103n b\u1ea3n l\u00e0m r\u00f5 m\u1ed1i li\u00ean k\u1ebft gi\u1eefa Lu\u1eadt \u0110\u1ea7u t\u01b0 2020, <\/span>78\/2014\/TT-BTC\u901a\u51fd<\/span><\/a> \u548c <\/span>\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a>, t\u1ea1o c\u01a1 s\u1edf v\u1eefng ch\u1eafc cho <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6c47\u7b97\u6e05\u7f34<\/span><\/a> t\u1ea1i c\u00e1c Khu c\u00f4ng nghi\u1ec7p. M\u1eddi qu\u00fd \u0111\u1ed9c gi\u1ea3 theo d\u00f5i ph\u00e2n t\u00edch t\u1eeb chuy\u00ean gia MAN d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n
\"C\u01a1
C\u01a1 s\u1edf ph\u00e1p l\u00fd l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/figcaption><\/figure>\n

\u0110\u1ec3 hi\u1ec3u \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5702\/DON-QLDN1, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. S\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy\u1ec1n l\u1ee3i ch\u00ednh x\u00e1c c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn tr\u1ef1c ti\u1ebfp trong C\u00f4ng v\u0103n 5702\/DON-QLDN1:<\/span><\/p>\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn tr\u1ef1c ti\u1ebfp trong C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/caption>\n
\u9759\u606f\u6001<\/b><\/td>\n\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\nN\u1ed9i dung li\u00ean quan tr\u1ecdng t\u00e2m<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\n2020\u5e74\u6295\u8d44\u6cd5<\/span><\/td>\nKho\u1ea3n 5 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\n78\/2014\/TT-BTC\u901a\u51fd<\/span><\/td>\n\u0110i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 18 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 18 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\n96\/2015\/TT-BTC \u901a\u51fd<\/span><\/td>\nKho\u1ea3n 4 \u0110i\u1ec1u 10 s\u1eeda \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nTh\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/span><\/td>\n\u0110i\u1ec1u 6 h\u01b0\u1edbng d\u1eabn \u01b0u \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN.<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\n\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n\u0110i\u1ec1u 23 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo C\u00f4ng v\u0103n 5702\/DON-QLDN1, x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00ecnh d\u1ef1 \u00e1n l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u01b0u \u0111\u00e3i.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n
\"\u0110i\u1ec1u
\u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/figcaption><\/figure>\n

C\u00f4ng v\u0103n 5702\/DON-QLDN1 n\u00eau r\u00f5, khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh, d\u1ef1 \u00e1n ph\u1ea3i th\u1ecfa m\u00e3n hai nh\u00f3m \u0111i\u1ec1u ki\u1ec7n. Th\u1ee9 nh\u1ea5t l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ecbnh ngh\u0129a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2020, th\u1ee9 hai l\u00e0 \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.<\/span><\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 5702\/DON-QLDN1 y\u00eau c\u1ea7u doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i. N\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u, doanh nghi\u1ec7p s\u1ebd g\u1eb7p r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf quy\u1ec1n \u01b0u \u0111\u00e3i khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh ki\u1ec3m tra.<\/span><\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf t\u1ea1i C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n

M\u1ed9t \u0111i\u1ec3m n\u1ed5i b\u1eadt trong C\u00f4ng v\u0103n 5702\/DON-QLDN1 l\u00e0 kh\u1eb3ng \u0111\u1ecbnh v\u1ec1 th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Theo \u0111\u00f3, ph\u1ea7n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf b\u1eb1ng v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Khu c\u00f4ng nghi\u1ec7p TP theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

D\u1eabn ch\u1ee9ng t\u1eeb C\u00f4ng v\u0103n 5702\/DON-QLDN1, n\u1ebfu d\u1ef1 \u00e1n m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 2 n\u0103m v\u00e0 gi\u1ea3m 50% trong 4 n\u0103m ti\u1ebfp theo, th\u00ec d\u1ef1 \u00e1n m\u1edf r\u1ed9ng c\u0169ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng. \u0110i\u1ec1u n\u00e0y t\u1ea1o \u0111\u1ed9ng l\u1ef1c l\u1edbn cho c\u00e1c C\u00f4ng ty t\u00e1i \u0111\u1ea7u t\u01b0 m\u00e1y m\u00f3c, c\u00f4ng ngh\u1ec7 t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh.<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp theo C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n
\"Quy
Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp theo C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/figcaption><\/figure>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, C\u00f4ng v\u0103n 5702\/DON-QLDN1 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nghi\u00eam ng\u1eb7t. N\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i <\/span>\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a> \u0111\u1ec3 k\u00ea khai.<\/span><\/p>\n

Theo C\u00f4ng v\u0103n 5702\/DON-QLDN1, vi\u1ec7c k\u00ea khai ri\u00eang bao g\u1ed3m c\u1ea3 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 m\u1ee9c mi\u1ec5n gi\u1ea3m thu\u1ebf theo kho\u1ea3n 2 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC. \u0110i\u1ec1u n\u00e0y nh\u1eb1m tr\u00e1nh t\u00ecnh tr\u1ea1ng chuy\u1ec3n l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c d\u00f2ng doanh thu \u0111\u1ec3 tr\u1ee5c l\u1ee3i ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0: Trung t\u00e2m Nghi\u00ean c\u1ee9u v\u00e0 Ph\u00e1t tri\u1ec3n (R&D)<\/b><\/h2>\n

B\u00ean c\u1ea1nh s\u1ea3n xu\u1ea5t, C\u00f4ng v\u0103n 5702\/DON-QLDN1 \u0111\u01b0\u1ee3c \u0111\u1eb7t trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Theo Kho\u1ea3n 11 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP, d\u1ef1 \u00e1n th\u00e0nh l\u1eadp trung t\u00e2m nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/span><\/p>\n

Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nh\u01b0 chu\u1ed7i ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. C\u00e1c c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o v\u00e0 khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1ef1a ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i cao nh\u1ea5t trong C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n

M\u1ed9t nguy\u00ean t\u1eafc v\u00e0ng \u0111\u01b0\u1ee3c c\u1ee7ng c\u1ed1 qua C\u00f4ng v\u0103n 5702\/DON-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP l\u00e0 quy\u1ec1n l\u1ef1a ch\u1ecdn c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0. Khi m\u1ed9t d\u1ef1 \u00e1n \u0111\u00e1p \u1ee9ng nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i kh\u00e1c nhau, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c cao nh\u1ea5t.<\/span><\/p>\n

C\u00f4ng v\u0103n 5702\/DON-QLDN1 nh\u1eafc nh\u1edf doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 k\u1ef9 c\u00e1c k\u1ecbch b\u1ea3n thu\u1ebf hi\u1ec7n c\u00f3. Vi\u1ec7c t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP l\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd quan tr\u1ecdng c\u1ee7a ch\u00ednh doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i.<\/span><\/p>\n

T\u1ea7m quan tr\u1ecdng c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/b><\/h2>\n

C\u00f4ng v\u0103n 5702\/DON-QLDN1 nh\u1ea5n m\u1ea1nh \u01b0u \u0111\u00e3i thu\u1ebf TNDN ch\u1ec9 d\u00e0nh cho doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 n\u1ed9p thu\u1ebf k\u00ea khai. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n ti\u00ean quy\u1ebft \u0111\u1ec3 m\u1ecdi \u01b0u \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n gi\u1ea3m c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd.<\/span><\/p>\n

D\u1ef1a tr\u00ean C\u00f4ng v\u0103n 5702\/DON-QLDN1, b\u1ea5t k\u1ef3 sai s\u00f3t n\u00e0o trong ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf \u01b0u \u0111\u00e3i. \u0110i\u1ec1u n\u00e0y g\u00e2y thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 d\u00f2ng ti\u1ec1n, do \u0111\u00f3 c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng.<\/span><\/p>\n

R\u1ee7i ro khi kh\u00f4ng n\u1eafm v\u1eefng C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n

N\u1ebfu hi\u1ec3u sai C\u00f4ng v\u0103n 5702\/DON-QLDN1, \u00e1p d\u1ee5ng sai th\u1eddi \u0111i\u1ec3m kh\u1edfi \u0111\u1ea7u mi\u1ec5n gi\u1ea3m s\u1ebd d\u1eabn \u0111\u1ebfn sai l\u1ec7ch l\u1edbn trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c m\u1ed1c th\u1eddi gian khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0110\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

S\u1eed d\u1ee5ng C\u00f4ng v\u0103n 5702\/DON-QLDN1 nh\u01b0 kim ch\u1ec9 nam gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u01a1 quan ch\u1ee9c n\u0103ng. Thi\u1ebfu c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf n\u1eb7ng n\u1ec1.<\/span><\/p>\n

Ph\u00e2n t\u00edch ti\u00eau ch\u00ed \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng t\u1ea1i C\u00f4ng v\u0103n 5702\/DON-QLDN1<\/b><\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 5702\/DON-QLDN1 (d\u1eabn chi\u1ebfu Th\u00f4ng t\u01b0 78\/2014\/TT-BTC):<\/span><\/p>\n