{"id":6949,"date":"2026-07-08T15:03:39","date_gmt":"2026-07-08T08:03:39","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6949"},"modified":"2026-07-08T15:03:39","modified_gmt":"2026-07-08T08:03:39","slug":"mien-thue-tndn-cho-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/mien-thue-tndn-cho-doanh-nghiep-vua-va-nho\/","title":{"rendered":"Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf: \u0110i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/chinh-thuc-mien-thue-tndn-3-nam-cho-doanh-nghiep-vua-va-nho-dang-ky-kinh-doanh-lan-dau-theo-nghi-di-967470-251611.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-dinh-20-2026-ND-CP-huong-dan-Nghi-quyet-198-2025-QH15-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-673099.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/5\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ee5 th\u1ec3 h\u00f3a tinh th\u1ea7n c\u1ee7a Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u1ec1 h\u1ed7 tr\u1ee3 khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n, h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong giai \u0111o\u1ea1n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, v\u1ed1n l\u00e0 giai \u0111o\u1ea1n nhi\u1ec1u r\u1ee7i ro v\u00e0 d\u1ec5 ch\u1ecbu \u00e1p l\u1ef1c d\u00f2ng ti\u1ec1n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam nhi\u1ec1u n\u0103m qua, <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y kh\u00f4ng \u00edt ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf v\u1eabn nh\u1ea7m l\u1eabn gi\u1eefa \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi, d\u1eabn \u0111\u1ebfn k\u00ea khai sai ho\u1eb7c b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch to\u00e0n di\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1ebfn c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf l\u00e0 ch\u00ednh s\u00e1ch kh\u00f4ng thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 3 n\u0103m li\u00ean t\u1ee5c, t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, hi\u1ec7u l\u1ef1c t\u1eeb 17\/5\/2025, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng: doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u, k\u1ec3 c\u1ea3 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u1ebfu \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi lo\u1ea1i tr\u1eeb: doanh nghi\u1ec7p th\u00e0nh l\u1eadp do s\u00e1p nh\u1eadp, chia t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u1eb7c th\u00f9 nh\u01b0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kho\u00e1ng s\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh ti\u00eau ch\u00ed quy m\u00f4 ngay t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu khi quy\u1ebft to\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/b><\/h2>\n<figure id=\"attachment_6951\" aria-describedby=\"caption-attachment-6951\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6951\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-la-gi_-Dinh-nghia-theo-Nghi-dinh-20_2026_ND-CP.jpg\" alt=\"Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-la-gi_-Dinh-nghia-theo-Nghi-dinh-20_2026_ND-CP.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-la-gi_-Dinh-nghia-theo-Nghi-dinh-20_2026_ND-CP-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-la-gi_-Dinh-nghia-theo-Nghi-dinh-20_2026_ND-CP-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-la-gi_-Dinh-nghia-theo-Nghi-dinh-20_2026_ND-CP-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-la-gi_-Dinh-nghia-theo-Nghi-dinh-20_2026_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6951\" class=\"wp-caption-text\">Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong th\u1eddi gian 3 n\u0103m. \u0110\u00e2y l\u00e0 kho\u1ea3n mi\u1ec5n thu\u1ebf to\u00e0n ph\u1ea7n, \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng ph\u1ea3i l\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t hay kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng c\u1ea7n n\u1eafm: th\u1eddi gian mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u, kh\u00f4ng ph\u1ea3i t\u1eeb n\u0103m doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ph\u00e1t sinh doanh thu hay l\u1ee3i nhu\u1eadn. \u0110i\u1ec1u n\u00e0y kh\u00e1c v\u1edbi m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf tr\u01b0\u1edbc \u0111\u00e2y v\u1ed1n t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi gian mi\u1ec5n thu\u1ebf:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian mi\u1ec5n thu\u1ebf t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (GCN) l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p GCN \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-quyet-198-2025-QH15-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan-657148.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c198\/2025\/QH15\u53f7\u51b3\u8bae<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 doanh nghi\u1ec7p c\u00f2n th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u0169, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u00e3 th\u00e0nh l\u1eadp tr\u01b0\u1edbc m\u1ed1c hi\u1ec7u l\u1ef1c kh\u00f4ng b\u1ecb thi\u1ec7t th\u00f2i khi ch\u00ednh s\u00e1ch thay \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf quan tr\u1ecdng v\u1edbi n\u1ec1n kinh t\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong t\u1ed5ng s\u1ed1 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi l\u00e0 khu v\u1ef1c t\u1ea1o vi\u1ec7c l\u00e0m ch\u1ee7 l\u1ef1c \u1edf nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng. Giai \u0111o\u1ea1n 3 n\u0103m \u0111\u1ea7u sau th\u00e0nh l\u1eadp th\u01b0\u1eddng l\u00e0 giai \u0111o\u1ea1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea7u t\u01b0 nhi\u1ec1u v\u00e0o m\u00e1y m\u00f3c, nh\u00e2n s\u1ef1, th\u1ecb tr\u01b0\u1eddng trong khi doanh thu ch\u01b0a \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c mi\u1ec5n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> trong giai \u0111o\u1ea1n n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1eef l\u1ea1i d\u00f2ng ti\u1ec1n \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 thay v\u00ec ph\u1ea3i tr\u00edch n\u1ed9p ng\u00e2n s\u00e1ch ngay khi v\u1eeba c\u00f3 l\u00e3i. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap t\u0103ng t\u1ef7 l\u1ec7 doanh nghi\u1ec7p tr\u1ee5 v\u1eefng qua giai \u0111o\u1ea1n kh\u1edfi \u0111\u1ea7u, v\u1ed1n \u0111\u01b0\u1ee3c xem l\u00e0 giai \u0111o\u1ea1n c\u00f3 t\u1ef7 l\u1ec7 gi\u1ea3i th\u1ec3 cao nh\u1ea5t trong v\u00f2ng \u0111\u1eddi doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf?<\/b><\/h2>\n<figure id=\"attachment_6950\" aria-describedby=\"caption-attachment-6950\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6950\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6950\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch n\u00e0y. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n hai nh\u00f3m \u0111i\u1ec1u ki\u1ec7n: \u0111i\u1ec1u ki\u1ec7n v\u1ec1 lo\u1ea1i h\u00ecnh \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u v\u00e0 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 theo ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo l\u0129nh v\u1ef1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i doanh nghi\u1ec7p si\u00eau nh\u1ecf, nh\u1ecf v\u00e0 v\u1eeba l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. Theo quy \u0111\u1ecbnh, quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ba ti\u00eau ch\u00ed ch\u1ee7 ch\u1ed1t: <\/span><b>T\u1ed5ng doanh thu<\/b><span style=\"font-weight: 400;\">, <\/span><b>T\u1ed5ng ngu\u1ed3n v\u1ed1n<\/b><span style=\"font-weight: 400;\"> \u548c <\/span><b>S\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n n\u0103m<\/b><span style=\"font-weight: 400;\"> c\u00f3 tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quy m\u00f4, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nguy\u00ean t\u1eafc: <\/span><b>Ch\u1ec9 c\u1ea7n \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\"> (T\u1ed5ng doanh thu ho\u1eb7c T\u1ed5ng ngu\u1ed3n v\u1ed1n), k\u1ebft h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c v\u1ec1 <\/span><b>S\u1ed1 lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\"> b\u00ecnh qu\u00e2n n\u0103m.<\/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 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo l\u0129nh v\u1ef1c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Quy m\u00f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u573a\u5730<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng doanh thu (ho\u1eb7c Ngu\u1ed3n v\u1ed1n)<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n n\u0103m<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">\u8d85\u5c0f\u578b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n &amp; C\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 30\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 10 ng\u01b0\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 10 ng\u01b0\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">\u5c0f\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n &amp; C\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 50 t\u1ef7 \u0111\u1ed3ng (Doanh thu) ho\u1eb7c \u2264 20 t\u1ef7 \u0111\u1ed3ng (V\u1ed1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 100 ng\u01b0\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 50 ng\u01b0\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">\u5408\u8eab<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n &amp; C\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 200 t\u1ef7 \u0111\u1ed3ng (Doanh thu) ho\u1eb7c \u2264 100 t\u1ef7 \u0111\u1ed3ng (V\u1ed1n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 200 ng\u01b0\u1eddi<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 300 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u2264 100 ng\u01b0\u1eddi<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 3 n\u0103m theo kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c th\u00e0nh l\u1eadp, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, quy \u0111\u1ecbnh kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p trong n\u01b0\u1edbc hay doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed v\u1ec1 quy m\u00f4 v\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed1c t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh doanh thu hay l\u1ee3i nhu\u1eadn ngay trong n\u0103m \u0111\u00f3 hay kh\u00f4ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 d\u1ec5 nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c v\u1ed1n t\u00ednh t\u1eeb n\u0103m c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p GCN tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng v\u1eabn c\u00f2n th\u1eddi gian \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho ph\u1ea7n th\u1eddi gian c\u00f2n l\u1ea1i, thay v\u00ec b\u1ecb c\u1eaft ngang khi ch\u00ednh s\u00e1ch m\u1edbi ban h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf hay kh\u00f4ng, c\u1ea7n \u0111\u1ed1i chi\u1ebfu nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. Trong \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf, c\u00f2n ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP v\u00e0 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng c\u1ea7n tham kh\u1ea3o.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c20\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c 17\/5\/2025, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho DN nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c198\/2025\/QH15\u53f7\u51b3\u8bae<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ch\u00ednh tr\u1ecb, ph\u00e1p l\u00fd cho ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh kho\u1ea3n 3 \u0110i\u1ec1u 18 v\u1ec1 thu nh\u1eadp kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c80\/2021\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 26\/8\/2021<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP khi x\u00e1c \u0111\u1ecbnh m\u00ecnh c\u00f3 thu\u1ed9c di\u1ec7n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba hay kh\u00f4ng, v\u00ec ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i n\u1eb1m \u1edf v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang ch\u1ee9 kh\u00f4ng l\u1eb7p l\u1ea1i to\u00e0n b\u1ed9 trong ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf?<\/b><\/h2>\n<figure id=\"attachment_6953\" aria-describedby=\"caption-attachment-6953\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6953\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Truong-hop-nao-khong-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Truong-hop-nao-khong-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Truong-hop-nao-khong-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Truong-hop-nao-khong-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Truong-hop-nao-khong-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Truong-hop-nao-khong-duoc-ap-dung-mien-thue-TNDN-cho-doanh-nghiep-vua-va-nho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6953\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc k\u1ef9 nh\u1ea5t v\u00ec ph\u1ea1m vi lo\u1ea1i tr\u1eeb kh\u00e1 r\u1ed9ng, bao g\u1ed3m c\u1ea3 lo\u1ea1i tr\u1eeb theo ch\u1ee7 th\u1ec3 v\u00e0 lo\u1ea1i tr\u1eeb theo lo\u1ea1i thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Lo\u1ea1i tr\u1eeb theo ch\u1ee7 th\u1ec3 doanh nghi\u1ec7p<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi do s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, th\u00e0nh vi\u00ean h\u1ee3p danh ho\u1eb7c ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t \u0111\u00e3 t\u1eebng gi\u1eef vai tr\u00f2 t\u01b0\u01a1ng t\u1ef1 t\u1ea1i doanh nghi\u1ec7p kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ch\u01b0a \u0111\u1ee7 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch b\u1eb1ng c\u00e1ch gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 r\u1ed3i l\u1eadp doanh nghi\u1ec7p m\u1edbi \u0111\u1ec3 ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i 3 n\u0103m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Lo\u1ea1i tr\u1eeb theo lo\u1ea1i thu nh\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf, g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n, d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed tr\u00ean m\u1ea1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4, m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n, l\u1ecdc h\u00f3a d\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Lo\u1ea1i tr\u1eeb theo d\u1eabn chi\u1ebfu quy \u0111\u1ecbnh kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh danh s\u00e1ch thu nh\u1eadp n\u00eau tr\u00ean, Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP c\u00f2n d\u1eabn chi\u1ebfu th\u00eam hai tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp v\u1edbi v\u0103n b\u1ea3n g\u1ed1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb g\u1eafn li\u1ec1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u00eau \u1edf ph\u1ea7n tr\u00ean, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc k\u1ef9 to\u00e0n v\u0103n \u0111i\u1ec1u kho\u1ea3n n\u00e0y tr\u01b0\u1edbc khi k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec hai d\u1eabn chi\u1ebfu n\u00e0y kh\u00f4ng li\u1ec7t k\u00ea chi ti\u1ebft trong ph\u1ea1m vi t\u00f3m l\u01b0\u1ee3c c\u1ee7a b\u00e0i vi\u1ebft, MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, n\u00ean tra c\u1ee9u tr\u1ef1c ti\u1ebfp to\u00e0n v\u0103n hai \u0111i\u1ec1u kho\u1ea3n tr\u00ean ho\u1eb7c nh\u1edd \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf r\u00e0 so\u00e1t tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 t\u1ea1i TP.HCM \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n c\u00f4ng ngh\u1ec7, \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u v\u00e0o th\u00e1ng 6 n\u0103m 2025 t\u1ea1i TP.HCM. Doanh thu n\u0103m \u0111\u1ea7u \u0111\u1ea1t kho\u1ea3ng 12 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng ngu\u1ed3n v\u1ed1n \u0111\u0103ng k\u00fd 5 t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng 25 lao \u0111\u1ed9ng c\u00f3 tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5, c\u00f4ng ty thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p nh\u1ecf v\u00ec doanh thu d\u01b0\u1edbi 100 t\u1ef7 \u0111\u1ed3ng v\u00e0 lao \u0111\u1ed9ng d\u01b0\u1edbi 50 ng\u01b0\u1eddi. Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty th\u1ef1c hi\u1ec7n ba b\u01b0\u1edbc x\u1eed l\u00fd ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc m\u1ed9t, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh quy m\u00f4 g\u1ed3m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, danh s\u00e1ch lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. B\u01b0\u1edbc hai, k\u00ea khai r\u00f5 trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025 r\u1eb1ng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP. B\u01b0\u1edbc ba, r\u00e0 so\u00e1t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u1ec3 x\u00e1c nh\u1eadn kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb do t\u1eebng gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p kh\u00e1c trong 12 th\u00e1ng g\u1ea7n nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN trong n\u0103m t\u00e0i ch\u00ednh 2025, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3n ti\u1ebft ki\u1ec7m \u01b0\u1edbc t\u00ednh h\u01a1n 400 tri\u1ec7u \u0111\u1ed3ng d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i d\u00f9ng \u0111\u1ec3 m\u1edf r\u1ed9ng \u0111\u1ed9i ng\u0169 k\u1ef9 thu\u1eadt, thay v\u00ec ph\u1ea3i c\u00e2n \u0111\u1ed1i d\u00f2ng ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf ngay trong n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh quy m\u00f4 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb \u0111\u1ea7u gi\u00fap qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n kh\u00f4ng ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo l\u0129nh v\u1ef1c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, t\u1ed5ng doanh thu, t\u1ed5ng ngu\u1ed3n v\u1ed1n v\u00e0 s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy m\u00f4 doanh nghi\u1ec7p l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNDN. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i theo t\u1eebng l\u0129nh v\u1ef1c.<\/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 ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo l\u0129nh v\u1ef1c<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u573a\u5730<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5206\u7c7b<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng doanh thu<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ho\u1eb7c t\u1ed5ng ngu\u1ed3n v\u1ed1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng lao \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n; c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u5c0f\u578b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc710\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n; c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc7100\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n; c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u8eab<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc7200\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d38\u6613\u548c\u670d\u52a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u5c0f\u578b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc710\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d38\u6613\u548c\u670d\u52a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5c0f\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc750\u4eba<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d38\u6613\u548c\u670d\u52a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u8eab<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 300 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u8d85\u8fc7100\u4eba<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd b\u1ed1n r\u1ee7i ro ch\u00ednh doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Nh\u1ea7m l\u1eabn m\u1ed1c t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng th\u1eddi gian mi\u1ec5n thu\u1ebf t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 l\u00e3i, trong khi quy \u0111\u1ecbnh th\u1ef1c t\u1ebf t\u00ednh t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p GCN l\u1ea7n \u0111\u1ea7u. N\u1ebfu doanh nghi\u1ec7p l\u1ed7 trong n\u0103m \u0111\u1ea7u v\u00e0 c\u00f3 l\u00e3i t\u1eeb n\u0103m th\u1ee9 hai, th\u1eddi gian mi\u1ec5n thu\u1ebf v\u1eabn ch\u1ec9 c\u00f2n 2 n\u0103m ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u1ee7 3 n\u0103m t\u00ednh t\u1eeb n\u0103m c\u00f3 l\u00e3i.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Kh\u00f4ng r\u00e0 so\u00e1t l\u1ecbch s\u1eed c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n cao nh\u1ea5t t\u1eebng gi\u1eef vai tr\u00f2 t\u01b0\u01a1ng t\u1ef1 t\u1ea1i doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3i th\u1ec3 ch\u01b0a \u0111\u1ee7 12 th\u00e1ng, doanh nghi\u1ec7p m\u1edbi s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf d\u00f9 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed quy m\u00f4. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 b\u1ecb b\u1ecf s\u00f3t khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi sau khi t\u00e1i c\u1ea5u tr\u00fac.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: X\u00e1c \u0111\u1ecbnh sai lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf cho c\u1ea3 kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, trong khi c\u00e1c kho\u1ea3n n\u00e0y thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb theo quy \u0111\u1ecbnh. Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, doanh nghi\u1ec7p ph\u1ea3i truy n\u1ed9p ph\u1ea7n thu\u1ebf \u0111\u00e3 mi\u1ec5n sai c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh ti\u00eau ch\u00ed quy m\u00f4: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p ch\u1ee9ng minh m\u00ecnh thu\u1ed9c di\u1ec7n nh\u1ecf v\u00e0 v\u1eeba th\u00f4ng qua b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, danh s\u00e1ch lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef h\u1ed3 s\u01a1 n\u00e0y song song v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m, tr\u00e1nh t\u00ecnh tr\u1ea1ng khi b\u1ecb ki\u1ec3m tra m\u1edbi \u0111i t\u00ecm l\u1ea1i ch\u1ee9ng t\u1eeb c\u0169.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 thi\u1ebft th\u1ef1c, gi\u00fap doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. Tuy nhi\u00ean, ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111i k\u00e8m nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb c\u1ee5 th\u1ec3, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i n\u1eafm ch\u1eafc quy \u0111\u1ecbnh v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7 ngay t\u1eeb khi \u0111\u0103ng k\u00fd kinh doanh..<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 1000 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua, minh ch\u1ee9ng c\u1ee5 th\u1ec3 cho ch\u1ea5t l\u01b0\u1ee3ng t\u01b0 v\u1ea5n m\u00e0 MAN theo \u0111u\u1ed5i. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp nh\u01b0ng ch\u01b0a c\u00f3 doanh thu c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Th\u1eddi gian mi\u1ec5n thu\u1ebf t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 doanh thu hay ch\u01b0a.                    <\/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 c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c c\u1ea5p GCN l\u1ea7n \u0111\u1ea7u v\u00e0 \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP.                    <\/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 th\u00e0nh l\u1eadp do t\u00e1ch t\u1eeb c\u00f4ng ty m\u1eb9 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi do chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh kh\u00f4ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf n\u00e0y.                    <\/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 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p GCN tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 v\u1eabn c\u00f2n th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh tr\u01b0\u1edbc.                    <\/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>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.                    <\/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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp nh\u01b0ng ch\u01b0a c\u00f3 doanh thu c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf 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. 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