{"id":7862,"date":"2026-09-11T16:18:02","date_gmt":"2026-09-11T09:18:02","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7862"},"modified":"2026-09-11T16:18:02","modified_gmt":"2026-09-11T09:18:02","slug":"cong-van-168-tcs7-hcnvdt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-168-tcs7-hcnvdt\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 168\/TCS7-HCNVDT\uff1a\u5173\u4e8e\u964d\u4f4e\u4e2a\u4eba\u6240\u5f97\u7a0e\u548c\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6307\u5bfc\u610f\u89c1\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-168tcs7hcnvdt-trien-khai-nghi-quyet-432026qh16-ve-giam-thue-tncn-giam-thue-tndn-nhu-the-na-231454.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 09\/9\/2026 nh\u1eb1m ph\u1ed5 bi\u1ebfn k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c ban h\u00e0nh h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngay sau khi Qu\u1ed1c h\u1ed9i th\u00f4ng qua <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-43-2026-QH16-giam-thue-thu-nhap-ca-nhan-thue-thu-nhap-doanh-nghiep-doi-voi-ca-nhan-722877.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c43\/2026\/QH16\u53f7\u51b3\u8bae<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 24\/8\/2026. Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf c\u1ea7n \u0111\u00f2n b\u1ea9y kh\u00f4i ph\u1ee5c v\u00e0 \u0111\u00e0 t\u0103ng tr\u01b0\u1edfng m\u1edbi, c\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh tr\u1ef1c ti\u1ebfp qua ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a khu v\u1ef1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 h\u1ed9 kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 k\u1ebft h\u1ee3p c\u00f9ng <\/span><a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\"><span style=\"font-weight: 400;\">\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u00e3 t\u1ea1o n\u00ean khung ph\u00e1p l\u00fd \u0111\u1ed3ng b\u1ed9 cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng c\u1ea7n n\u1eafm v\u1eefng c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf. S\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong k\u00ea khai kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 truy thu do \u00e1p d\u1ee5ng sai quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/b><\/h2>\n<figure id=\"attachment_7866\" aria-describedby=\"caption-attachment-7866\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7866\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-168_TCS7-HCNVDT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 168\/TCS7-HCNVDT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-168_TCS7-HCNVDT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-168_TCS7-HCNVDT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-168_TCS7-HCNVDT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-168_TCS7-HCNVDT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-168_TCS7-HCNVDT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7866\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 168\/TCS7-HCNVDT l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 do Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 09\/9\/2026 nh\u1eb1m tri\u1ec3n khai Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u1ec1 ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau ch\u00ednh l\u00e0 gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh x\u00e1c v\u00e0 th\u1ee5 h\u01b0\u1edfng \u0111\u1ea7y \u0111\u1ee7 \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 168\/TCS7-HCNVDT l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_7863\" aria-describedby=\"caption-attachment-7863\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7863\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-168_TCS7-HCNVDT-la-gi-va-quy-dinh-nhung-noi-dung-trong-tam-nao.jpg\" alt=\"C\u00f4ng v\u0103n 168\/TCS7-HCNVDT l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-168_TCS7-HCNVDT-la-gi-va-quy-dinh-nhung-noi-dung-trong-tam-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-168_TCS7-HCNVDT-la-gi-va-quy-dinh-nhung-noi-dung-trong-tam-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-168_TCS7-HCNVDT-la-gi-va-quy-dinh-nhung-noi-dung-trong-tam-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-168_TCS7-HCNVDT-la-gi-va-quy-dinh-nhung-noi-dung-trong-tam-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-168_TCS7-HCNVDT-la-gi-va-quy-dinh-nhung-noi-dung-trong-tam-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7863\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 168\/TCS7-HCNVDT l\u00e0 g\u00ec v\u00e0 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 168\/TCS7-HCNVDT ban h\u00e0nh b\u1edfi Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long l\u00e0 h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c v\u1ec1 vi\u1ec7c tri\u1ec3n khai <\/span><a href=\"https:\/\/thue.man.net.vn\/nghi-quyet-43-2026-qh16\/\"><span style=\"font-weight: 400;\">\u7b2c43\/2026\/QH16\u53f7\u51b3\u8bae<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a Qu\u1ed1c h\u1ed9i. V\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 c\u1ea7u n\u1ed1i, chuy\u1ec3n h\u00f3a c\u00e1c nguy\u00ean t\u1eafc ph\u00e1p l\u00fd v\u0129 m\u00f4 th\u00e0nh quy tr\u00ecnh th\u1ef1c thi c\u1ee5 th\u1ec3 cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ecdng t\u00e2m c\u1ee7a v\u0103n b\u1ea3n t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 gi\u1ea3m thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng cho hai k\u1ef3 t\u00ednh thu\u1ebf li\u00ean ti\u1ebfp l\u00e0 n\u0103m 2026 v\u00e0 n\u0103m 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u00e0 C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 24\/8\/2026, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t nh\u1eb1m h\u1ed7 tr\u1ee3 ph\u1ee5c h\u1ed3i kinh t\u1ebf. Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ngay t\u1eeb ng\u00e0y 24\/8\/2026 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn ng\u00e0y 09\/9\/2026, Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long ph\u00e1t h\u00e0nh C\u00f4ng v\u0103n 168\/TCS7-HCNVDT \u0111\u1ec3 tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn chi ti\u1ebft n\u1ed9i dung Ngh\u1ecb quy\u1ebft \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ecnh t\u1ef1 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf theo ti\u1ebfn tr\u00ecnh ph\u00e1p l\u00fd:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ban h\u00e0nh Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 ng\u00e0y 24\/8\/2026 quy \u0111\u1ecbnh khung ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long ph\u00e1t h\u00e0nh C\u00f4ng v\u0103n 168\/TCS7-HCNVDT ng\u00e0y 09\/9\/2026 h\u01b0\u1edbng d\u1eabn th\u1ef1c thi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m 30% thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN cho k\u1ef3 t\u00ednh thu\u1ebf 2026, 2027.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>N\u1ed9i dung c\u1ed1t l\u00f5i v\u1ec1 m\u1ee9c gi\u1ea3m 30% thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c h\u1ed7 tr\u1ee3 c\u1ed1t l\u00f5i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u1ea5t qu\u00e1n l\u00e0 gi\u1ea3m 30% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi c\u1ea3 hai s\u1eafc <\/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;\"> \u4ee5\u53ca\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002. <\/span><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng tr\u00ean s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed ng\u00e2n s\u00e1ch cho c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh quy m\u00f4 nh\u1ecf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo C\u00f4ng v\u0103n 168\/TCS7-HCNVDT?<\/b><\/h2>\n<figure id=\"attachment_7865\" aria-describedby=\"caption-attachment-7865\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7865\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-duoc-huong-uu-dai-thue-theo-Cong-van-168_TCS7-HCNVDT.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo C\u00f4ng v\u0103n 168\/TCS7-HCNVDT?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-duoc-huong-uu-dai-thue-theo-Cong-van-168_TCS7-HCNVDT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-duoc-huong-uu-dai-thue-theo-Cong-van-168_TCS7-HCNVDT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-duoc-huong-uu-dai-thue-theo-Cong-van-168_TCS7-HCNVDT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-duoc-huong-uu-dai-thue-theo-Cong-van-168_TCS7-HCNVDT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Doi-tuong-nao-duoc-huong-uu-dai-thue-theo-Cong-van-168_TCS7-HCNVDT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7865\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo C\u00f4ng v\u0103n 168\/TCS7-HCNVDT?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf h\u01b0\u1edbng t\u1edbi nh\u00f3m t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kinh doanh quy m\u00f4 nh\u1ecf, c\u00f3 t\u1ed5ng doanh thu h\u1eb1ng n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng. <\/span><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n xem x\u00e9t k\u1ef9 c\u00e1c \u0111i\u1ec1u ki\u1ec7n r\u00e0ng bu\u1ed9c \u0111i k\u00e8m \u0111\u1ec3 tr\u00e1nh vi\u1ec7c k\u00ea khai sai \u0111\u1ed1i t\u01b0\u1ee3ng d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf TNDN cho doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 168\/TCS7-HCNVDT, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026 v\u00e0 n\u0103m 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, ch\u00ednh s\u00e1ch n\u00e0y lo\u1ea1i tr\u1eeb c\u00e1c doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch doanh nghi\u1ec7p sau ng\u00e0y Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 c\u00f3 hi\u1ec7u l\u1ef1c (ng\u00e0y 24\/8\/2026) m\u00e0 t\u1ed5ng doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026 v\u00e0 n\u0103m 2027 c\u1ee7a c\u00e1c doanh nghi\u1ec7p sau chia, t\u00e1ch tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c c\u00e1c lu\u1eadt, ngh\u1ecb quy\u1ebft kh\u00e1c c\u1ee7a Qu\u1ed1c h\u1ed9i, s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf TNDN c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u1ea7n \u01b0u \u0111\u00e3i thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf TNCN cho c\u00e1 nh\u00e2n kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u1ea3m 30% s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> ph\u1ea3i n\u1ed9p \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c n\u0103m 2026 v\u00e0 2027 ph\u1ea3i \u0111\u1ea1t m\u1ee9c kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNCN?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP (h\u01b0\u1edbng d\u1eabn kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n), danh m\u1ee5c thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng gi\u1ea3m 30% thu\u1ebf TNCN bao g\u1ed3m 6 nh\u00f3m thu nh\u1eadp ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c c\u00e1c ngu\u1ed3n thu nh\u1eadp c\u1ee7a m\u00ecnh theo 6 nh\u00f3m c\u1ea5u th\u00e0nh c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n thu \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c s\u1ea3n xu\u1ea5t, bu\u00f4n b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, s\u1ea3n xu\u1ea5t mu\u1ed1i ch\u1ec9 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u00ed d\u1ee5 bao g\u1ed3m c\u00e1 nh\u00e2n c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, lu\u1eadt s\u01b0, t\u01b0 v\u1ea5n thu\u1ebf, ki\u1ebfn tr\u00fac s\u01b0 ho\u1eb7c b\u00e1c s\u0129 m\u1edf ph\u00f2ng kh\u00e1m ri\u00eang c\u00f3 \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n hoa h\u1ed3ng v\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd kinh doanh. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea1i l\u00fd, k\u1ec3 c\u1ea3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1 v\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c h\u00ecnh th\u1ee9c m\u00f4i gi\u1edbi bao g\u1ed3m m\u00f4i gi\u1edbi th\u01b0\u01a1ng m\u1ea1i, m\u00f4i gi\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, m\u00f4i gi\u1edbi ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi h\u1ee3p ph\u00e1p kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp chia cho c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh k\u00fd k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p. T\u1ed5 ch\u1ee9c khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n ph\u1ea3i \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 gi\u1ea3m 30% thu\u1ebf TNCN n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1. Ngu\u1ed3n thu n\u00e0y bao g\u1ed3m b\u00e1n h\u00e0ng qua m\u1ea1ng x\u00e3 h\u1ed9i, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, cung c\u1ea5p n\u1ed9i dung s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan tr\u00ean kh\u00f4ng gian m\u1ea1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c. Tuy nhi\u00ean, lu\u1eadt quy \u0111\u1ecbnh r\u00f5 danh m\u1ee5c c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u1ea7n n\u1eafm r\u00f5 8 nh\u00f3m kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n chi h\u1ed7 tr\u1ee3 d\u00e0nh cho ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng v\u00e0 th\u00e2n nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 d\u00e0nh ri\u00eang cho l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang ho\u1eb7c ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m:<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c:<\/b><span style=\"font-weight: 400;\"> D\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, v\u00f9ng xa, v\u00f9ng bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, sinh ho\u1ea1t ph\u00ed \u0111\u1eb7c th\u00f9 do c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n chi cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f4ng t\u00e1c nhi\u1ec7m k\u1ef3 t\u1ea1i \u0111\u1ecba b\u00e0n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i:<\/b><span style=\"font-weight: 400;\"> Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, tr\u1ee3 c\u1ea5p tu\u1ea5t h\u00e0ng th\u00e1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9063\u6563\u8d39\u3001\u5931\u4e1a\u6551\u6d4e\u91d1\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ee3 c\u1ea5p b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 chi ph\u00ed phi ti\u1ec1n l\u01b0\u01a1ng:<\/b><span style=\"font-weight: 400;\"> \u793e\u4f1a\u798f\u5229\u548c\u5176\u4ed6\u6d25\u8d34\u3001\u8865\u8d34\u4ee5\u53ca\u4e0d\u5c5e\u4e8e\u5de5\u8d44\u6216\u85aa\u91d1\u7684\u6536\u5165\u7531\u653f\u5e9c\u76d1\u7ba1\u3002.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tri\u1ec3n khai ch\u00ednh x\u00e1c c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n tham chi\u1ebfu \u0111\u1ed3ng b\u1ed9 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt d\u01b0\u1edbi \u0111\u00e2y:<\/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 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 20.915%; text-align: center;\"><b>\u6587\u4ef6\u7f16\u53f7<\/b><\/td>\n<td style=\"width: 15.3958%; text-align: center;\"><b>\u7b7e\u53d1\u65e5\u671f<\/b><\/td>\n<td style=\"width: 17.6471%; text-align: center;\"><b>\u53d1\u8bc1\u673a\u5173<\/b><\/td>\n<td style=\"width: 45.1706%; text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9\u6982\u8981<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c43\/2026\/QH16\u53f7\u51b3\u8bae<\/span><\/td>\n<td style=\"width: 15.3958%; text-align: center;\"><span style=\"font-weight: 400;\">24\/08\/2026<\/span><\/td>\n<td style=\"width: 17.6471%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"width: 45.1706%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh gi\u1ea3m 30% thu\u1ebf TNCN v\u00e0 TNDN \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 2027 v\u1edbi ng\u01b0\u1ee1ng doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 168\/TCS7-HCNVDT<\/span><\/td>\n<td style=\"width: 15.3958%; text-align: center;\"><span style=\"font-weight: 400;\">09\/09\/2026<\/span><\/td>\n<td style=\"width: 17.6471%; text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long<\/span><\/td>\n<td style=\"width: 45.1706%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ph\u1ed5 bi\u1ebfn th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf TNCN, TNDN theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 tr\u00ean \u0111\u1ecba b\u00e0n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"width: 15.3958%; text-align: center;\"><span style=\"font-weight: 400;\">2026<\/span><\/td>\n<td style=\"width: 17.6471%; text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u5e9c<\/span><\/td>\n<td style=\"width: 45.1706%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Thu\u1ebf TNCN, quy \u0111\u1ecbnh 6 nh\u00f3m thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n gi\u1ea3m thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.915%; text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"width: 15.3958%; text-align: center;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"width: 17.6471%; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6c11\u8bae\u4f1a<\/span><\/td>\n<td style=\"width: 45.1706%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp mi\u1ec5n thu\u1ebf, bao g\u1ed3m 8 nh\u00f3m ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN k\u1ef3 t\u00ednh thu\u1ebf 2026-2027<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p chi ti\u1ebft qua b\u1ea3ng sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN k\u1ef3 t\u00ednh thu\u1ebf 2026-2027<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><b>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09<\/b><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61<\/span><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u6210\u7acb\u7684\u4f01\u4e1a\u548c\u7ec4\u7ec7\u3002.<\/span><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m thu\u1ebf<\/span><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><span style=\"font-weight: 400;\">\u51cf\u5c11\u5e94\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e 30%\u3002.<\/span><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n doanh thu<\/span><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c doanh thu h\u1eb1ng n\u0103m kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u7eb3\u7a0e\u671f<\/span><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><span style=\"font-weight: 400;\">2026 \u5e74\u548c 2027 \u5e74\u7eb3\u7a0e\u5e74\u5ea6\u3002.<\/span><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><span style=\"font-weight: 400;\">2026 \u5e74\u548c 2027 \u5e74\u7eb3\u7a0e\u5e74\u5ea6\u3002.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb<\/span><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p chia, t\u00e1ch sau ng\u00e0y 24\/8\/2026 c\u00f3 t\u1ed5ng doanh thu c\u00e1c \u0111\u01a1n v\u1ecb tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.39%; text-align: center;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd \u01b0u \u0111\u00e3i tr\u00f9ng<\/span><\/td>\n<td style=\"width: 38.6347%; text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh gi\u1ea3m 30% tr\u00ean s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 tr\u1eeb c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf hi\u1ec7n h\u00e0nh kh\u00e1c.<\/span><\/td>\n<td style=\"width: 41.2491%; text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng tr\u1ef1c ti\u1ebfp tr\u00ean s\u1ed1 thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng t\u1ed1i \u01b0u thu\u1ebf v\u00e0 x\u1eed l\u00fd sai s\u00f3t doanh nghi\u1ec7p<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u60c5\u5883\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i &amp; D\u1ecbch v\u1ee5 An Ph\u00e1t th\u00e0nh l\u1eadp n\u0103m 2022 t\u1ea1i V\u0129nh Long, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c ph\u00e2n ph\u1ed1i thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, doanh nghi\u1ec7p \u0111\u1ea1t t\u1ed5ng doanh thu l\u00e0 8,5 t\u1ef7 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ghi nh\u1eadn l\u00e0 800 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t TNDN ph\u1ed5 th\u00f4ng l\u00e0 20%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m t\u1eaft s\u1ed1 li\u1ec7u kinh doanh c\u1ee7a An Ph\u00e1t n\u0103m 2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu: 8,5 t\u1ef7 \u0111\u1ed3ng (th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf: 800 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf TNDN g\u1ed1c (20%): 160 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m (30%): 48 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p: 112 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch v\u00e0 t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh th\u00f4ng th\u01b0\u1eddng khi ch\u01b0a \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i gi\u1ea3m thu\u1ebf:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">800.000.000 VN\u0110 x 20% = 160.000.000 VN\u0110.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e9t \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng: Doanh thu n\u0103m 2026 c\u1ee7a An Ph\u00e1t l\u00e0 8,5 t\u1ef7 \u0111\u1ed3ng (d\u01b0\u1edbi ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng), c\u00f4ng ty kh\u00f4ng th\u1ef1c hi\u1ec7n chia t\u00e1ch doanh nghi\u1ec7p sau ng\u00e0y 24\/8\/2026. Do \u0111\u00f3, An Ph\u00e1t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 168\/TCS7-HCNVDT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m 30%:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">160.000.000 VN\u0110 x 30% = 48.000.000 VN\u0110.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf An Ph\u00e1t ph\u1ea3i n\u1ed9p cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">160.000.000 VN\u0110 &#8211; 48.000.000 VN\u0110 = 112.000.000 VN\u0110.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sai s\u00f3t ph\u00e1t sinh trong k\u00ea khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n c\u00f4ng ty An Ph\u00e1t h\u1ea1ch to\u00e1n nh\u1ea7m kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a nh\u00e2n vi\u00ean, \u0111\u1ed3ng th\u1eddi qu\u00ean t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean Ph\u1ee5 l\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network \u0111\u1ec1 xu\u1ea5t cho An Ph\u00e1t:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp l\u1ea1i b\u1ea3ng t\u00ednh thu\u1ebf TNCN, lo\u1ea1i tr\u1eeb kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c chi tr\u1ea3 \u0111\u00fang quy \u0111\u1ecbnh B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, b\u1ed5 sung Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 \u0111\u1ec3 ghi nh\u1eadn ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m 48 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb chi ph\u00ed n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf lu\u00f4n \u0111i k\u00e8m v\u1edbi ho\u1ea1t \u0111\u1ed9ng thanh tra, ki\u1ec3m tra ch\u1eb7t ch\u1ebd t\u1eeb ph\u00eda c\u01a1 quan thu\u1ebf trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n ti\u1ebfp theo.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i r\u1ee7i ro l\u1edbn nh\u1ea5t \u1edf kh\u00e2u x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu. M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u1ed1 t\u00ecnh chia nh\u1ecf doanh thu ho\u1eb7c ho\u00e3n th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n sang n\u0103m sau \u0111\u1ec3 \u00e9p m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng 10 t\u1ef7 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng khi ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u1ee7i ro th\u1ee9 hai n\u1eb1m \u1edf vi\u1ec7c doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. V\u00ed d\u1ee5, kho\u1ea3n thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u1ea3m thu\u1ebf theo c\u01a1 ch\u1ebf n\u00e0y n\u1ebfu kh\u00f4ng n\u1eb1m trong ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, c\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t \u0111i\u1ec3m y\u1ebfu trong qu\u1ea3n tr\u1ecb thu\u1ebf gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed h\u1ee3p ph\u00e1p v\u00e0 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 168\/TCS7-HCNVDT v\u00e0 Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 l\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng mang l\u1ea1i l\u1ee3i \u00edch t\u00e0i ch\u00ednh thi\u1ebft th\u1ef1c cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 c\u00e1 nh\u00e2n kinh doanh trong hai n\u0103m 2026 v\u00e0 2027. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu, nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p mi\u1ec5n tr\u1eeb gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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-tron-goi-la-gi\/\"><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\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/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;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/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 &#8211; 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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/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 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 168\/TCS7-HCNVDT (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2026 c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m 2026 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf TNDN n\u1ebfu doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m 2026 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp do chia t\u00e1ch doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu c\u00e1c \u0111\u01a1n v\u1ecb v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 doanh thu h\u1eb1ng n\u0103m t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. C\u01a1 quan thu\u1ebf s\u1ebd \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c thu\u1ebf kho\u00e1n ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 gi\u1ea3m 30% cho k\u1ef3 t\u00ednh thu\u1ebf 2026 v\u00e0 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNCN theo Ngh\u1ecb quy\u1ebft n\u00e0y kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf TNCN ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb quy\u1ebft 43\/2026\/QH16.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 15% th\u00ec t\u00ednh gi\u1ea3m 30% thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ebd t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% tr\u01b0\u1edbc, sau \u0111\u00f3 l\u1ea5y s\u1ed1 thu\u1ebf ph\u00e1t sinh n\u00e0y nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 gi\u1ea3m 30% \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c tr\u1ea3 cho nh\u00e2n vi\u00ean c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c chi tr\u1ea3 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i n\u1eb1m trong danh m\u1ee5c c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Lu\u1eadt Thu\u1ebf TNCN 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 168\/TCS7-HCNVDT do Thu\u1ebf c\u01a1 s\u1edf 7 t\u1ec9nh V\u0129nh Long ban h\u00e0nh ng\u00e0y 09\/9\/2026 nh\u1eb1m ph\u1ed5 bi\u1ebfn k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c ban h\u00e0nh h\u01b0\u1edbng d\u1eabn n\u00e0y gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4,3],"tags":[],"class_list":["post-7862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7862","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7862"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7862\/revisions"}],"predecessor-version":[{"id":7867,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7862\/revisions\/7867"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7864"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}