{"id":8412,"date":"2026-10-14T15:22:25","date_gmt":"2026-10-14T08:22:25","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8412"},"modified":"2026-10-14T15:22:25","modified_gmt":"2026-10-14T08:22:25","slug":"thoi-diem-bat-dau-tinh-mien-thue-tndn-3-nam","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thoi-diem-bat-dau-tinh-mien-thue-tndn-3-nam\/","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf"},"content":{"rendered":"

Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/a> l\u00e0 k\u1ec3 t\u1eeb khi 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, theo kho\u1ea3n 3 \u0110i\u1ec1u 7 <\/span>Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/span><\/a> ng\u00e0y 15\/01\/2026. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y h\u01b0\u1edbng d\u1eabn kho\u1ea3n 4 \u0110i\u1ec1u 10 <\/span>Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/span><\/a> v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. Quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft 198 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. Ri\u00eang n\u0103m 2026, c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nh\u01b0 C\u00f4ng v\u0103n 7968\/TNI-QLDN3, 7191\/CT-QLNT v\u00e0 11460\/TCS9-QLDN.<\/span><\/p>\n

Gi\u00e1 tr\u1ecb \u01b0u \u0111\u00e3i r\u1ea5t l\u1edbn. Theo <\/span>Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/span><\/a>, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%, m\u1ee9c 15% \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng v\u00e0 17% cho m\u1ee9c tr\u00ean 03 t\u1ef7 \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng. M\u1ed9t doanh nghi\u1ec7p m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n s\u1ed1 thu\u1ebf TNDN n\u00e0y trong 03 n\u0103m (tr\u1eeb thu nh\u1eadp thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb) \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0. Nh\u01b0ng t\u00ednh sai n\u0103m b\u1eaft \u0111\u1ea7u, b\u1ecf s\u00f3t tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb ho\u1eb7c qu\u00ean quy\u1ec1n l\u1ef1a ch\u1ecdn khi k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 12 th\u00e1ng \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu. MAN – Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/figcaption><\/figure>\n
    \n
  • Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 n\u0103m 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; th\u1eddi gian mi\u1ec5n \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u00f3.<\/span><\/li>\n
  • D\u00f9ng l\u00e0m g\u00ec: x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n khi t\u1ea1m n\u1ed9p thu\u1ebf theo qu\u00fd v\u00e0 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m.<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho ai: doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u, kh\u00f4ng thu\u1ed9c 03 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n: ngay khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p; \u0111\u1eb7c bi\u1ec7t khi k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn h\u01b0\u1edfng mi\u1ec5n thu\u1ebf ngay ho\u1eb7c \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n
  • C\u0103n c\u1ee9: kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15; kho\u1ea3n 3, kho\u1ea3n 5 \u0110i\u1ec1u 7 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n

    Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 khi n\u00e0o?<\/b><\/h2>\n
    \"Th\u1eddi
    Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 khi n\u00e0o?<\/figcaption><\/figure>\n

    K\u1ec3 t\u1eeb khi 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. Th\u1eddi gian mi\u1ec5n thu\u1ebf t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y n\u00e0y. C\u00f3 hai tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t: k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng; v\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 c\u00f2n th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i. C\u00e1c c\u0103n c\u1ee9 d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c tr\u00edch nguy\u00ean v\u0103n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

    Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 quy \u0111\u1ecbnh g\u00ec v\u1ec1 mi\u1ec5n thu\u1ebf TNDN cho DNNVV?<\/b><\/h3>\n

    \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n g\u1ed1c do Qu\u1ed1c h\u1ed9i ban h\u00e0nh. Kho\u1ea3n 4 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 (H\u1ed7 tr\u1ee3 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed) quy \u0111\u1ecbnh:<\/span><\/p>\n

    \n

    “4. Mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.”<\/span><\/i><\/p>\n<\/blockquote>\n

    Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ra sao?<\/b><\/h3>\n

    Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP ng\u00e0y 15\/01\/2026 c\u1ee5 th\u1ec3 h\u00f3a quy \u0111\u1ecbnh tr\u00ean t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7 (Mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p), nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n

    \n

    “3. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u:<\/span><\/i><\/p>\n

    a) \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 03 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u. Th\u1eddi gian mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 c\u00f2n th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i;<\/span><\/i><\/p>\n

    b) Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/i><\/p>\n

    b1) 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, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p;<\/span><\/i><\/p>\n

    b2) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n), 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 tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi vai tr\u00f2 l\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 trong c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c 12 th\u00e1ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi;<\/span><\/i><\/p>\n

    b3) 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><\/i><\/p>\n<\/blockquote>\n

    K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 12 th\u00e1ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n

    Kho\u1ea3n 5 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP trao cho doanh nghi\u1ec7p quy\u1ec1n l\u1ef1a ch\u1ecdn. Nguy\u00ean v\u0103n:<\/span><\/p>\n

    \n

    “5. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean m\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.”<\/span><\/i><\/p>\n<\/blockquote>\n

    B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 tr\u1ea3 l\u1eddi doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n

    T\u1ea1i m\u1ee5c H\u1ecfi \u0111\u00e1p tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan n\u00e0y h\u01b0\u1edbng d\u1eabn nguy\u00ean v\u0103n:<\/span><\/p>\n

    \n

    “\u0110\u1ed1i chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u kh\u00f4ng thu\u1ed9c c\u00e1c 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 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 03 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.”<\/span><\/i><\/p>\n<\/blockquote>\n

    R\u00fat g\u1ecdn l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n nh\u1edb 3 \u0111i\u1ec3m:<\/span><\/p>\n

      \n
    • M\u1ed1c t\u00ednh:<\/b> ng\u00e0y \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 ng\u00e0y ph\u00e1t sinh doanh thu hay ng\u00e0y c\u00f3 l\u00e3i.<\/span><\/li>\n
    • C\u00e1ch t\u00ednh:<\/b> li\u00ean t\u1ee5c, kh\u00f4ng ng\u1eaft qu\u00e3ng, b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y.<\/span><\/li>\n
    • Ngo\u1ea1i l\u1ec7:<\/b> k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn h\u01b0\u1edfng ngay ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n

      V\u00ec sao ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u mi\u1ec5n thu\u1ebf?<\/b><\/h2>\n

      M\u1ed1c b\u1eaft \u0111\u1ea7u quy\u1ebft \u0111\u1ecbnh k\u1ef3 n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n, k\u1ef3 n\u00e0o ph\u1ea3i n\u1ed9p. L\u1ec7ch m\u1ed9t n\u0103m c\u00f3 th\u1ec3 l\u00e0m doanh nghi\u1ec7p m\u1ea5t tr\u1ecdn m\u1ed9t n\u0103m \u01b0u \u0111\u00e3i, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, h\u01b0\u1edfng sai m\u1ed9t n\u0103m v\u00e0 b\u1ecb truy thu k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 t\u00e1c \u0111\u1ed9ng c\u1ee5 th\u1ec3.<\/span><\/p>\n

        \n
      • T\u1ea1m n\u1ed9p thu\u1ebf theo qu\u00fd:<\/b> doanh nghi\u1ec7p c\u1ea7n bi\u1ebft n\u0103m n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 t\u1ea1m n\u1ed9p hay kh\u00f4ng. Sai m\u1ed1c d\u1eabn \u0111\u1ebfn n\u1ed9p th\u1eeba (\u0111\u1ecdng v\u1ed1n) ho\u1eb7c n\u1ed9p thi\u1ebfu (ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p).<\/span><\/li>\n
      • Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m:<\/b> s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea3i k\u00ea khai \u0111\u00fang k\u1ef3 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n. M\u1ed7i k\u1ef3 ghi sai \u0111\u1ec1u ph\u1ea3i khai b\u1ed5 sung.<\/span><\/li>\n
      • Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/b> chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh c\u1ee7a t\u1eebng n\u0103m ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o vi\u1ec7c n\u0103m \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n hay kh\u00f4ng. Ki\u1ec3m to\u00e1n vi\u00ean s\u1ebd \u0111\u1ed1i chi\u1ebfu v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n
      • K\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n:<\/b> 03 n\u0103m mi\u1ec5n thu\u1ebf l\u00e0 kho\u1ea3ng th\u1eddi gian doanh nghi\u1ec7p gi\u1eef l\u1ea1i to\u00e0n b\u1ed9 l\u1ee3i nhu\u1eadn. Bi\u1ebft ch\u00ednh x\u00e1c n\u0103m k\u1ebft th\u00fac \u01b0u \u0111\u00e3i gi\u00fap ch\u1ee7 doanh nghi\u1ec7p chu\u1ea9n b\u1ecb ngu\u1ed3n n\u1ed9p thu\u1ebf cho n\u0103m th\u1ee9 t\u01b0.<\/span><\/li>\n<\/ul>\n

        Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, r\u1ee7i ro thu\u1ebf trong ch\u00ednh s\u00e1ch n\u00e0y hi\u1ebfm khi \u0111\u1ebfn t\u1eeb c\u00e2u h\u1ecfi “c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng”. Ph\u1ea7n l\u1edbn sai s\u00f3t n\u1eb1m \u1edf ch\u1ed7 “mi\u1ec5n t\u1eeb n\u0103m n\u00e0o, \u0111\u1ebfn n\u0103m n\u00e0o”. V\u00ec v\u1eady, x\u00e1c \u0111\u1ecbnh m\u1ed1c b\u1eaft \u0111\u1ea7u l\u00e0 vi\u1ec7c \u0111\u1ea7u ti\u00ean MAN th\u1ef1c hi\u1ec7n khi nh\u1eadn h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp.<\/span><\/p>\n

        Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u?<\/b><\/h2>\n

        Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng 3 \u0111i\u1ec1u ki\u1ec7n. C\u00f4ng v\u0103n 7968\/TNI-QLDN3 n\u0103m 2026 t\u00f3m l\u1ea1i nh\u01b0 sau: doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh, \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ti\u00eau ch\u00ed 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 2017, Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP v\u00e0 kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 03 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

          \n
        1. L\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo ti\u00eau ch\u00ed lu\u1eadt \u0111\u1ecbnh.<\/span><\/li>\n
        2. \u0110\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u, \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
        3. Kh\u00f4ng thu\u1ed9c 03 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ol>\n

          Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 g\u00ec?<\/b><\/h3>\n

          Kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba 2017 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

          \n

          “1. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba bao g\u1ed3m doanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p nh\u1ecf v\u00e0 doanh nghi\u1ec7p v\u1eeba, c\u00f3 s\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m kh\u00f4ng qu\u00e1 200 ng\u01b0\u1eddi v\u00e0 \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/span><\/i><\/p>\n

          a) T\u1ed5ng ngu\u1ed3n v\u1ed1n kh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng;<\/span><\/i><\/p>\n

          b) T\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 300 t\u1ef7 \u0111\u1ed3ng.”<\/span><\/i><\/p>\n<\/blockquote>\n

          \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP chia chi ti\u1ebft theo l\u0129nh v\u1ef1c. Doanh nghi\u1ec7p \u0111\u1ea1t ti\u00eau ch\u00ed lao \u0111\u1ed9ng v\u00e0 <\/span>m\u1ed9t trong hai<\/b> ti\u00eau ch\u00ed doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n th\u00ec thu\u1ed9c nh\u00f3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
          Quy m\u00f4<\/b><\/td>\nL\u0129nh v\u1ef1c<\/b><\/td>\nLao \u0111\u1ed9ng tham gia BHXH b\u00ecnh qu\u00e2n n\u0103m<\/b><\/td>\nT\u1ed5ng doanh thu c\u1ee7a n\u0103m<\/b><\/td>\nT\u1ed5ng ngu\u1ed3n v\u1ed1n c\u1ee7a n\u0103m<\/b><\/td>\n<\/tr>\n
          Si\u00eau nh\u1ecf<\/span><\/td>\nN\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n; c\u00f4ng nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 10 ng\u01b0\u1eddi<\/span><\/td>\nKh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
          Si\u00eau nh\u1ecf<\/span><\/td>\nTh\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\nKh\u00f4ng qu\u00e1 10 ng\u01b0\u1eddi<\/span><\/td>\nKh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
          Nh\u1ecf<\/span><\/td>\nN\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n; c\u00f4ng nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 100 ng\u01b0\u1eddi<\/span><\/td>\nKh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
          Nh\u1ecf<\/span><\/td>\nTh\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\nKh\u00f4ng qu\u00e1 50 ng\u01b0\u1eddi<\/span><\/td>\nKh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
          V\u1eeba<\/span><\/td>\nN\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n; c\u00f4ng nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 200 ng\u01b0\u1eddi<\/span><\/td>\nKh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
          V\u1eeba<\/span><\/td>\nTh\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5<\/span><\/td>\nKh\u00f4ng qu\u00e1 100 ng\u01b0\u1eddi<\/span><\/td>\nKh\u00f4ng qu\u00e1 300 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\nKh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          L\u01b0u \u00fd: doanh nghi\u1ec7p nh\u1ecf l\u00e0 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i si\u00eau nh\u1ecf; doanh nghi\u1ec7p v\u1eeba l\u00e0 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i si\u00eau nh\u1ecf, kh\u00f4ng ph\u1ea3i nh\u1ecf (\u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP).<\/span><\/p>\n

          Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf?<\/b><\/h3>\n

          \u0110i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP lo\u1ea1i tr\u1eeb 3 nh\u00f3m. \u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p hay b\u1ecf s\u00f3t nh\u1ea5t.<\/span><\/p>\n

            \n
          • Nh\u00f3m b1:<\/b> 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, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. V\u00ed d\u1ee5: c\u00f4ng ty TNHH chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 “\u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u” \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/li>\n
          • Nh\u00f3m b2:<\/b> doanh nghi\u1ec7p 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 gi\u1eef \u0111\u00fang vai tr\u00f2 \u0111\u00f3 t\u1ea1i doanh nghi\u1ec7p kh\u00e1c <\/span>\u0111ang ho\u1ea1t \u0111\u1ed9ng<\/b>, ho\u1eb7c <\/span>\u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ch\u01b0a \u0111\u1ee7 12 th\u00e1ng<\/b> t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi. Ri\u00eang ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n (v\u00ed d\u1ee5 gi\u00e1m \u0111\u1ed1c thu\u00ea) th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n x\u00e9t.<\/span><\/li>\n
          • Nh\u00f3m b3:<\/b> thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15. Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf v\u1eabn ph\u1ea3i t\u00e1ch ri\u00eang c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp n\u1ed9i dung kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n

            Nh\u00f3m b2 \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. T\u1ea1i C\u00f4ng v\u0103n 7191\/CT-QLNT n\u0103m 2026 tr\u1ea3 l\u1eddi Thu\u1ebf t\u1ec9nh Cao B\u1eb1ng, C\u1ee5c Thu\u1ebf n\u00eau nguy\u00ean v\u0103n: <\/span>“tr\u01b0\u1eddng h\u1ee3p \u00f4ng […] l\u00e0 m\u1ed9t trong nh\u1eefng ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t t\u1ea1i C\u00f4ng ty, \u0111\u1ed3ng th\u1eddi l\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p kh\u00e1c hi\u1ec7n v\u1eabn \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u00ec C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2026\/N\u0110-CP ng\u00e0y 15\/01\/2026.”<\/span><\/i><\/p>\n

            Th\u1eddi gian mi\u1ec5n thu\u1ebf 03 n\u0103m b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac khi n\u00e0o?<\/b><\/h2>\n

            Th\u1eddi gian mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ebfm theo k\u1ef3 t\u00ednh thu\u1ebf TNDN, b\u1eaft \u0111\u1ea7u 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. V\u00ec v\u1eady, tr\u01b0\u1edbc h\u1ebft doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n

            K\u1ef3 t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m n\u00e0o?<\/b><\/h3>\n

            \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

            \n

            “1. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/i><\/p>\n

            2. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.”<\/span><\/i><\/p>\n<\/blockquote>\n

            Doanh nghi\u1ec7p th\u00e0nh l\u1eadp gi\u1eefa n\u0103m \u0111\u01b0\u1ee3c ch\u1ecdn ph\u01b0\u01a1ng \u00e1n n\u00e0o?<\/b><\/h3>\n

            \u0110\u00e2y l\u00e0 \u0111i\u1ec3m then ch\u1ed1t c\u1ee7a th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m \u0111\u1ea7u cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng, kho\u1ea3n 5 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP cho ph\u00e9p ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng \u00e1n. B\u1ea3ng d\u01b0\u1edbi minh h\u1ecda cho 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 v\u00e0o th\u00e1ng 10\/2026, k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n\n\n\n\n\n\n\n\n
            Ti\u00eau ch\u00ed<\/b><\/td>\nPh\u01b0\u01a1ng \u00e1n A: h\u01b0\u1edfng ngay t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean<\/b><\/td>\nPh\u01b0\u01a1ng \u00e1n B: \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 ti\u1ebfp theo<\/b><\/td>\n<\/tr>\n
            K\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u mi\u1ec5n<\/span><\/td>\nN\u0103m 2026 (kho\u1ea3ng 3 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng)<\/span><\/td>\nN\u0103m 2027<\/span><\/td>\n<\/tr>\n
            C\u00e1c n\u0103m \u0111\u01b0\u1ee3c mi\u1ec5n (minh h\u1ecda)<\/span><\/td>\n2026, 2027, 2028<\/span><\/td>\n2027, 2028, 2029<\/span><\/td>\n<\/tr>\n
            N\u0103m 2026<\/span><\/td>\n\u0110\u01b0\u1ee3c mi\u1ec5n<\/span><\/td>\nK\u00ea khai, n\u1ed9p thu\u1ebf b\u00ecnh th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n
            Th\u1ee7 t\u1ee5c<\/span><\/td>\n\u00c1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/span><\/td>\n\u0110\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/td>\n<\/tr>\n
            Ph\u00f9 h\u1ee3p khi<\/span><\/td>\nN\u0103m \u0111\u1ea7u \u0111\u00e3 c\u00f3 l\u00e3i \u0111\u00e1ng k\u1ec3<\/span><\/td>\nN\u0103m \u0111\u1ea7u ch\u1ee7 y\u1ebfu l\u00e0 chi ph\u00ed, ch\u01b0a c\u00f3 l\u00e3i ho\u1eb7c l\u00e3i th\u1ea5p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf <\/span>d\u01b0\u1edbi 12 th\u00e1ng<\/b>. Doanh nghi\u1ec7p c\u00f3 k\u1ef3 \u0111\u1ea7u \u0111\u1ee7 12 th\u00e1ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n

            Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y tr\u01b0\u1edbc khi Ngh\u1ecb quy\u1ebft 198 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec sao?<\/b><\/h3>\n

            \u0110i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP cho ph\u00e9p doanh nghi\u1ec7p n\u00e0y h\u01b0\u1edfng \u01b0u \u0111\u00e3i <\/span>cho th\u1eddi gian c\u00f2n l\u1ea1i<\/b>, n\u1ebfu v\u1eabn c\u00f2n th\u1eddi gian \u00e1p d\u1ee5ng. V\u1ec1 hi\u1ec7u l\u1ef1c, kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

            \n

            “2. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 3 \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.”<\/span><\/i><\/p>\n<\/blockquote>\n

            V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u n\u0103m 2024. T\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y, 03 n\u0103m l\u00e0 2024, 2025, 2026. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, n\u00ean ph\u1ea7n th\u1eddi gian c\u00f2n l\u1ea1i l\u00e0 2025 v\u00e0 2026. Doanh nghi\u1ec7p r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng chuy\u1ec3n ti\u1ebfp n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00eam v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n.<\/span><\/p>\n

            Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o c\u1ea7n n\u1eafm?<\/b><\/h2>\n

            B\u1ea3ng d\u01b0\u1edbi t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf vi\u1ec7n d\u1eabn khi x\u1eed l\u00fd h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u1eadp nh\u1eadt \u0111\u1ebfn th\u00e1ng 10\/2026.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
            V\u0103n b\u1ea3n<\/b><\/td>\nS\u1ed1 hi\u1ec7u, ng\u00e0y ban h\u00e0nh<\/b><\/td>\nN\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n
            Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n<\/span><\/td>\n198\/2025\/QH15<\/span><\/td>\nKho\u1ea3n 4 \u0110i\u1ec1u 10: mi\u1ec5n thu\u1ebf TNDN cho DNNVV trong 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \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
            Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/span><\/td>\n20\/2026\/N\u0110-CP, ng\u00e0y 15\/01\/2026<\/span><\/td>\nKho\u1ea3n 3 \u0110i\u1ec1u 7: \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb; kho\u1ea3n 5 \u0110i\u1ec1u 7: k\u1ef3 \u0111\u1ea7u d\u01b0\u1edbi 12 th\u00e1ng; kho\u1ea3n 2 \u0110i\u1ec1u 16: \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025<\/span><\/td>\n<\/tr>\n
            Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/span><\/td>\n67\/2025\/QH15<\/span><\/td>\n\u0110i\u1ec1u 5: k\u1ef3 t\u00ednh thu\u1ebf; \u0110i\u1ec1u 10: thu\u1ebf su\u1ea5t; \u0110i\u1ec1u 12: nguy\u00ean t\u1eafc, \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i; kho\u1ea3n 3 \u0110i\u1ec1u 18: thu nh\u1eadp b\u1ecb lo\u1ea1i tr\u1eeb<\/span><\/td>\n<\/tr>\n
            Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN<\/span><\/td>\n320\/2025\/N\u0110-CP<\/span><\/td>\n\u0110i\u1ec1u 11: thu\u1ebf su\u1ea5t 20%, 15%, 17% v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu<\/span><\/td>\n<\/tr>\n
            Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\nLu\u1eadt n\u0103m 2017<\/span><\/td>\n\u0110i\u1ec1u 4: ti\u00eau ch\u00ed chung x\u00e1c \u0111\u1ecbnh DNNVV<\/span><\/td>\n<\/tr>\n
            Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt H\u1ed7 tr\u1ee3 DNNVV<\/span><\/td>\n80\/2021\/N\u0110-CP<\/span><\/td>\n\u0110i\u1ec1u 5: ti\u00eau ch\u00ed si\u00eau nh\u1ecf, nh\u1ecf, v\u1eeba theo l\u0129nh v\u1ef1c<\/span><\/td>\n<\/tr>\n
            Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/span><\/td>\n108\/2025\/QH15<\/span><\/td>\nKho\u1ea3n 5 \u0110i\u1ec1u 12: c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<\/tr>\n
            C\u00f4ng v\u0103n c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/td>\n7968\/TNI-QLDN3, n\u0103m 2026<\/span><\/td>\nDNNVV m\u1edbi th\u00e0nh l\u1eadp \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed, kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7 \u0111\u01b0\u1ee3c mi\u1ec5n 03 n\u0103m; kh\u00f4ng \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt 67\/2025\/QH15<\/span><\/td>\n<\/tr>\n
            C\u00f4ng v\u0103n c\u1ee7a C\u1ee5c Thu\u1ebf<\/span><\/td>\n7191\/CT-QLNT, n\u0103m 2026<\/span><\/td>\nNg\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t \u0111\u1ed3ng th\u1eddi l\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n<\/span><\/td>\n<\/tr>\n
            C\u00f4ng v\u0103n c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 9 t\u1ec9nh V\u0129nh Long<\/span><\/td>\n11460\/TCS9-QLDN, ng\u00e0y 08\/10\/2026<\/span><\/td>\nDNNVV \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n li\u00ean t\u1ee5c 03 n\u0103m \u0111\u1ea7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7<\/span><\/td>\n<\/tr>\n
            H\u1ecfi \u0111\u00e1p ch\u00ednh s\u00e1ch tr\u00ean C\u1ed5ng TT\u0110T B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/td>\nN\u0103m 2026<\/span><\/td>\nM\u1ed1c t\u00ednh t\u1eeb khi c\u1ea5p gi\u1ea5y l\u1ea7n \u0111\u1ea7u; quy\u1ec1n l\u1ef1a ch\u1ecdn khi k\u1ef3 \u0111\u1ea7u d\u01b0\u1edbi 12 th\u00e1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd: c\u00f4ng v\u0103n c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p n\u00ean d\u00f9ng c\u00f4ng v\u0103n \u0111\u1ec3 tham kh\u1ea3o c\u00e1ch hi\u1ec3u, c\u00f2n c\u0103n c\u1ee9 \u00e1p d\u1ee5ng v\u1eabn l\u00e0 Ngh\u1ecb quy\u1ebft, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Lu\u1eadt.<\/span><\/p>\n

            Case study: ch\u1ecdn n\u0103m b\u1eaft \u0111\u1ea7u mi\u1ec5n thu\u1ebf kh\u00e1c nhau, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n ch\u00eanh l\u1ec7ch bao nhi\u00eau?<\/b><\/h2>\n

            T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda do MAN x\u00e2y d\u1ef1ng t\u1eeb c\u00e1c h\u1ed3 s\u01a1 t\u01b0 v\u1ea5n \u0111i\u1ec3n h\u00ecnh. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh.<\/span><\/p>\n

            B\u1ed1i c\u1ea3nh<\/b><\/h3>\n

            C\u00f4ng ty TNHH A kinh doanh d\u1ecbch v\u1ee5 t\u1ea1i TP.HCM, c\u00f3 8 lao \u0111\u1ed9ng tham gia BHXH, thu\u1ed9c nh\u00f3m doanh nghi\u1ec7p si\u00eau nh\u1ecf. C\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u ng\u00e0y 05\/10\/2026, k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Ch\u1ee7 s\u1edf h\u1eefu t\u1eebng l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a m\u1ed9t c\u00f4ng ty kh\u00e1c, \u0111\u00e3 gi\u1ea3i th\u1ec3 v\u00e0o th\u00e1ng 8\/2025.<\/span><\/p>\n

            C\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n