{"id":5000,"date":"2025-10-24T16:04:35","date_gmt":"2025-10-24T09:04:35","guid":{"rendered":"https:\/\/vinatpt.com\/ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-9-nam-2025-thue-thu-nhap-doanh-nghiep-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-va-bao-hiem-xa-hoi\/"},"modified":"2026-01-20T10:59:52","modified_gmt":"2026-01-20T03:59:52","slug":"ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-9-nam-2025-thue-thu-nhap-doanh-nghiep-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-va-bao-hiem-xa-hoi","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/ban-tin-cap-nhat-chinh-sach-thue-viet-nam-thang-9-nam-2025-thue-thu-nhap-doanh-nghiep-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-va-bao-hiem-xa-hoi\/","title":{"rendered":"[B\u1ea3n tin] C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam th\u00e1ng 9 n\u0103m 2025 &#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i"},"content":{"rendered":"<div><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2919\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025.webp\" alt=\"C\u1eadp nh\u1eadt v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i th\u00e1ng 9 n\u0103m 2025 (2)\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Updates-on-new-regulations-regarding-tax-e-invoices-and-social-insurance-September-2025-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/div>\n<div>L\u00e0 m\u1ed9t ph\u1ea7n trong c\u00e1c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam n\u0103m 2025, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN), Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT), Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i d\u1ef1 ki\u1ebfn s\u1ebd b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 9 n\u0103m 2025. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c d\u1ef1 b\u00e1o s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng tu\u00e2n th\u1ee7 c\u1ee7a c\u1ea3 doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 doanh nghi\u1ec7p FDI. <\/div>\n<div><\/div>\n<div>\u0110\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p duy tr\u00ec t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy tr\u00ecnh n\u1ed9i b\u1ed9, b\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p b\u1ea3n ph\u00e2n t\u00edch r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh quan tr\u1ecdng nh\u1ea5t m\u00e0 b\u1ea1n c\u1ea7n l\u01b0u \u00fd.<\/div>\n<div>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i ph\u00e2n t\u00edch c\u00e1c quy \u0111\u1ecbnh thu\u1ebf quan tr\u1ecdng nh\u1ea5t m\u00e0 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb cho n\u0103m 2025.<\/div>\n<h2><strong>1. Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) &amp; Thu\u1ebf Nh\u1eadp kh\u1ea9u<\/strong><\/h2>\n<h3><strong>1.a. S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 2% thu\u1ebf GTGT <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 6099\/TCS3-QLDN2 ng\u00e0y 11\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Nai v\u1ec1 tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty s\u1ea3n xu\u1ea5t, gia c\u00f4ng c\u00e1c s\u1ea3n ph\u1ea9m kim lo\u1ea1i, trong \u0111\u00f3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m b\u00e1n ra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 174\/2025\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<ul>\n<li>C\u00f4ng ty t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u1ee7a m\u00ecnh d\u1ef1a tr\u00ean m\u00e3 s\u1ea3n ph\u1ea9m, t\u00ean v\u00e0 m\u00f4 t\u1ea3 s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 43\/2018\/QD-TTg, \u0111\u1ed1i chi\u1ebfu v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 174\/2025\/TT-BTC. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 174\/2025\/TT-BTC th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT. <\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n thu\u1ed9c M\u1ee5c 25, kh\u00f4ng n\u1eb1m trong Danh m\u1ee5c h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 174\/2025\/TT-BTC th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT.<\/li>\n<\/ul>\n<h3><strong>1.b. Nguy\u00ean t\u1eafc khai b\u1ed5 sung sai s\u00f3t, b\u1ecf s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2025. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 3915\/CT-CS ng\u00e0y 18\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<ul>\n<li>C\u1ee5c Thu\u1ebf cho bi\u1ebft, t\u1eeb ng\u00e0y 01\/07\/2025, Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/ND-CP \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t ho\u1eb7c b\u1ecf s\u00f3t. Doanh nghi\u1ec7p c\u1ea7n nghi\u00ean c\u1ee9u v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00e0y. Theo \u0111\u00f3, t\u1ea1i \u0110i\u1ec3m \u0111, Kho\u1ea3n 1, \u0110i\u1ec1u 14 Lu\u1eadt s\u1ed1 48\/2024\/QH15 v\u00e0 Kho\u1ea3n 5, 6 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/ND-CP, khi ph\u00e1t hi\u1ec7n sai s\u00f3t, b\u1ecf s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo nguy\u00ean t\u1eafc:  <\/li>\n<li>Khai b\u1ed5 sung v\u00e0o th\u00e1ng\/qu\u00fd ph\u00e1t sinh sai s\u00f3t, b\u1ecf s\u00f3t thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu sai s\u00f3t \u0111\u00f3 d\u1eabn \u0111\u1ebfn t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a th\u00e1ng\/qu\u00fd \u0111\u00f3.<\/li>\n<li>Khai b\u1ed5 sung v\u00e0o th\u00e1ng\/qu\u00fd ph\u00e1t hi\u1ec7n sai s\u00f3t, b\u1ecf s\u00f3t n\u1ebfu sai s\u00f3t \u0111\u00f3 d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ho\u1eb7c ch\u1ec9 l\u00e0m t\u0103ng\/gi\u1ea3m s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau.<\/li>\n<\/ul>\n<h3><strong>1.c. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 22303\/CHQ-GSQL ng\u00e0y 05\/09\/2025 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<div><\/div>\n<ul>\n<li>Kho\u1ea3n 3 \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1 90\/2025\/QH15 b\u1ed5 sung \u0110i\u1ec1u 47a Lu\u1eadt H\u1ea3i quan quy \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao nh\u1eadn t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, gia c\u00f4ng, thu\u00ea, m\u01b0\u1ee3n. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00e0y th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 08\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 167\/2025\/TT-BTC) v\u00e0 \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 39\/2018\/TT-BTC). <\/li>\n<li>Theo Th\u00f4ng t\u01b0 134\/2016\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 18\/2021\/TT-BTC), tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 kh\u00f4ng \u0111\u0103ng k\u00fd theo lo\u1ea1i h\u00ecnh gia c\u00f4ng, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo thu\u1ebf su\u1ea5t v\u00e0 tr\u1ecb gi\u00e1 h\u1ea3i quan t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd. N\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 s\u1ea3n ph\u1ea9m \u0111\u00e3 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u00e0o khu phi thu\u1ebf quan, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n theo \u0110i\u1ec1u 36 Th\u00f4ng t\u01b0 n\u00e0y. <\/li>\n<li>On-the-spot import and export goods remain subject to VAT. Where goods are registered under other types (not processing), the taxpayer shall use code A11 (commercial import) or A12 (import for production and business) to declare and pay import duty and VAT. <\/li>\n<\/ul>\n<h2><strong>2. Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN)<\/strong><\/h2>\n<h3><strong>2a. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ee5 c\u1ea5p c\u00f4ng t\u00e1c ph\u00ed. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 2284\/CTH-QLDN1 ng\u00e0y 15\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ee5 c\u1ea5p c\u00f4ng t\u00e1c ph\u00ed, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<ul>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ee5 c\u1ea5p c\u00f4ng t\u00e1c ph\u00ed kho\u00e1n: L\u00e0 ph\u1ea7n ph\u1ee5 c\u1ea5p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. C\u1ee5 th\u1ec3: \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, m\u1ee9c kho\u00e1n c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ho\u1eb7c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, m\u1ee9c kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00f3 (xem \u0110i\u1ec3m \u0111.4, Kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC).  <\/li>\n<\/ul>\n<div>Chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ph\u00f2ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/div>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh\/n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 ph\u1ee5 c\u1ea5p \u0111i l\u1ea1i, ti\u1ec1n ph\u00f2ng v\u00e0 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy ch\u1ebf th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.Where the enterprise has a financial\/internal regulation stipulating allowances for travel, accommodation, and per diem for employees on business trips, and such regulation is properly implemented, these expenses shall be deductible.<\/li>\n<li>Thanh to\u00e1n b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi chi ph\u00ed c\u00f4ng t\u00e1c t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (bao g\u1ed3m c\u1ea3 v\u00e9 m\u00e1y bay):<\/li>\n<li>Such expenses shall be deductible if the following conditions are met:<\/li>\n<li>C\u00e1c chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng:<\/li>\n<li>C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7; C\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c<\/li>\n<li>Quy ch\u1ebf t\u00e0i ch\u00ednh\/n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n b\u1eb1ng th\u1ebb c\u00e1 nh\u00e2n sau \u0111\u00f3 doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 l\u1ea1i.<\/li>\n<li>Mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: Ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 hi\u1ec3n th\u1ecb c\u00e1 nh\u00e2n tham gia d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/cong-ty-tnhh-vina-tpt\/dich-vu-tu-van-thue-3\/#main#main\" class=\"button success is-outline is-medium\" >\n\t\t<span>Kh\u00e1m ph\u00e1 c\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam<\/span>\n\t<\/a>\n\n<h3><strong>2b. Ba lo\u1ea1i thu nh\u1eadp b\u1ed5 sung \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025 <\/strong><\/h3>\n<div>Theo quy \u0111\u1ecbnh m\u1edbi trong Lu\u1eadt Khoa h\u1ecdc, C\u00f4ng ngh\u1ec7 v\u00e0 \u0110\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o 2025 (s\u1ed1 93\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025, Kho\u1ea3n 3 \u0110i\u1ec1u 71 Lu\u1eadt n\u00e0y b\u1ed5 sung c\u00e1c \u0110i\u1ec3m 18, 19 v\u00e0 20 sau \u0110i\u1ec3m 17 \u0110i\u1ec1u 4 v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n 2007 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/div>\n<div><\/div>\n<div>Theo \u0111\u00f3, t\u1eeb ng\u00e0y 01\/10\/2025, ba lo\u1ea1i thu nh\u1eadp b\u1ed5 sung s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN bao g\u1ed3m:<\/div>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n<li>Income from copyright related to science, technology, and innovation tasks when the results of such tasks are commercialized in accordance with the laws on science, technology, innovation, and intellectual property.<\/li>\n<li>Thu nh\u1eadp c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n v\u00e0 chuy\u00ean gia l\u00e0m vi\u1ec7c cho c\u00e1c d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, ng\u01b0\u1eddi s\u00e1ng l\u1eadp doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/li>\n<\/ul>\n<h2><strong>3. Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN)<\/strong><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2963\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Corporate-income-tax-VinaTPT.webp\" alt=\"Corporate-income-tax-VinaTPT\" width=\"2000\" height=\"1414\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Corporate-income-tax-VinaTPT.webp 2000w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Corporate-income-tax-VinaTPT-300x212.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Corporate-income-tax-VinaTPT-1024x724.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Corporate-income-tax-VinaTPT-768x543.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Corporate-income-tax-VinaTPT-1536x1086.webp 1536w\" sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h3>3a. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Thu\u1ebf su\u1ea5t Thu\u1ebf TNDN c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025<\/h3>\n<div>Ng\u00e0y 14\/06\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025. Theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN 2025, c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng nh\u01b0 sau: <\/div>\n<ul>\n<li>Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i m\u1ee5c (2), (3), (4) b\u00ean d\u01b0\u1edbi v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNDN 2025.<\/li>\n<li>Thu\u1ebf su\u1ea5t 15% \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT) 17% \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu h\u00e0ng n\u0103m t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t CIT ti\u00eau chu\u1ea9n l\u00e0 20%, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n (2), (3) v\u00e0 (4) d\u01b0\u1edbi \u0111\u00e2y, v\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025.<\/li>\n<\/ul>\n<div>Doanh thu d\u00f9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng m\u1ee9c thu\u1ebf CIT 15% ho\u1eb7c 17% hay kh\u00f4ng, nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i (2) v\u00e0 (3), l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf li\u1ec1n tr\u01b0\u1edbc. Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu l\u00e0m c\u01a1 s\u1edf \u00e1p d\u1ee5ng s\u1ebd do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. <\/div>\n<div><\/div>\n<div>Thu\u1ebf su\u1ea5t TNDN cho m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9:<\/div>\n<ul>\n<li>T\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed: t\u1eeb 25% \u0111\u1ebfn 50%. M\u1ee9c thu\u1ebf c\u1ee5 th\u1ec3 cho t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng. <\/li>\n<li>T\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, vonfram, antimon, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm v\u00e0 c\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh): 50%. \u0110\u1ed1i v\u1edbi c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch n\u1eb1m t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 40%. <\/li>\n<\/ul>\n<h3><strong>3b. Chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f4ng ty con \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT nh\u01b0ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TNDN. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 3684\/CT-CS ng\u00e0y 10\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<ul>\n<li>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 v\u1ed1n t\u1ea1i c\u00f4ng ty con cho m\u1ed9t c\u00f4ng ty kh\u00e1c, n\u1ebfu giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo Kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC.<\/li>\n<li>\u0110\u1ed1i v\u1edbi thu\u1ebf TNDN, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n g\u00f3p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ea1i c\u00f4ng ty con d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt \u0110\u1ea7u t\u01b0, c\u00f4ng ty ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf TNDN theo ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Vi\u1ec7c khai thu\u1ebf th\u1ef1c hi\u1ec7n theo M\u1eabu s\u1ed1 06\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. <\/li>\n<\/ul>\n<h3><strong>3c. L\u01b0u \u00fd v\u1ec1 T\u1ea1m n\u1ed9p Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 3904\/CT-CS ng\u00e0y 18\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<ul>\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p theo qu\u00fd. C\u1ee5 th\u1ec3, theo Kho\u1ea3n 1 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau. <\/li>\n<li>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu so v\u1edbi ng\u01b0\u1ee1ng n\u00e0y, ti\u1ec1n ch\u1eadm n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu (Kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/ND-CP). <\/li>\n<\/ul>\n<h2><strong>4. B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i \u2013 C\u00f4ng \u0111o\u00e0n<\/strong><\/h2>\n<h3><strong>a. T\u1eeb ng\u00e0y 01\/07\/2025, Gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng BHXH m\u1eabu c\u0169 s\u1ebd kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 5761\/BYT-KCB ng\u00e0y 27\/08\/2025 c\u1ee7a B\u1ed9 Y t\u1ebf v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/div>\n<ul>\n<li>B\u1ed9 Y t\u1ebf l\u01b0u \u00fd r\u1eb1ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng BHXH \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 25\/2025\/TT-BYT c\u00f3 hi\u1ec7u l\u1ef1c (01\/07\/2025) v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb l\u00e0m c\u0103n c\u1ee9 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 BHXH. \u0110\u1ed1i v\u1edbi c\u00e1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ea5p sau ng\u00e0y 01\/07\/2025, b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu m\u1edbi ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 25\/2025\/TT-BYT. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa m\u1eabu m\u1edbi v\u00e0 m\u1eabu c\u0169 (Th\u00f4ng t\u01b0 18\/2022\/TT-BYT) l\u00e0 vi\u1ec7c b\u1ed5 sung th\u00f4ng tin v\u1ec1 s\u1ed1 CCCD\/CMND\/H\u1ed9 chi\u1ebfu\/S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n; c\u00e1c n\u1ed9i dung kh\u00e1c gi\u1eef nguy\u00ean.  <\/li>\n<li>B\u1ed9 Y t\u1ebf l\u01b0u \u00fd r\u1eb1ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng BHXH \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 25\/2025\/TT-BYT c\u00f3 hi\u1ec7u l\u1ef1c (01\/07\/2025) v\u1eabn c\u00f3 gi\u00e1 tr\u1ecb l\u00e0m c\u0103n c\u1ee9 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 BHXH. \u0110\u1ed1i v\u1edbi c\u00e1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ea5p sau ng\u00e0y 01\/07\/2025, b\u1eaft bu\u1ed9c ph\u1ea3i s\u1eed d\u1ee5ng m\u1eabu m\u1edbi ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 25\/2025\/TT-BYT. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa m\u1eabu m\u1edbi v\u00e0 m\u1eabu c\u0169 (Th\u00f4ng t\u01b0 18\/2022\/TT-BYT) l\u00e0 vi\u1ec7c b\u1ed5 sung th\u00f4ng tin v\u1ec1 s\u1ed1 CCCD\/CMND\/H\u1ed9 chi\u1ebfu\/S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n; c\u00e1c n\u1ed9i dung kh\u00e1c gi\u1eef nguy\u00ean.<\/li>\n<\/ul>\n<div>\u0110\u1ed1i v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 \u1ed1m kh\u00f4ng c\u00f3 d\u1ea5u b\u1ec7nh vi\u1ec7n do d\u1ea5u ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ecba ch\u1ec9 m\u1edbi sau khi s\u00e1p nh\u1eadp, B\u1ed9 Y t\u1ebf \u0111\u00e3 n\u00eau r\u00f5 r\u1eb1ng, theo kho\u1ea3n 8 \u0110i\u1ec1u 69 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 188\/2025\/ND-CP, c\u00e1c c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng d\u1ea5u c\u0169 cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c c\u1ea5p d\u1ea5u m\u1edbi.<\/div>\n<h3><strong>b. Th\u1ee7 t\u1ee5c tr\u1ef1c tuy\u1ebfn h\u01b0\u1edfng Tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p \u00e1p d\u1ee5ng t\u1eeb 17\/09\/2025 <\/strong><\/h3>\n<div>Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1295\/QD-TTPVHCC ng\u00e0y 17\/09\/2025 c\u1ee7a UBND TP. H\u00e0 N\u1ed9i c\u00f4ng b\u1ed1 Danh m\u1ee5c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p th\u00ed \u0111i\u1ec3m tr\u00ean C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia: Quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 6 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u01b0\u1edfng v\u00e0 ch\u1ea5m d\u1ee9t h\u01b0\u1edfng tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00ed \u0111i\u1ec3m t\u1ea1i H\u00e0 N\u1ed9i t\u1eeb ng\u00e0y 17\/09\/2025, bao g\u1ed3m:<\/div>\n<div>Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f4ng b\u1ed1 s\u00e1u th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn quy\u1ec1n h\u01b0\u1edfng v\u00e0 ch\u1ea5m d\u1ee9t tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c S\u1edf N\u1ed9i v\u1ee5 H\u00e0 N\u1ed9i th\u00ed \u0111i\u1ec3m tr\u00ean C\u1ed5ng th\u00f4ng tin d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia t\u1eeb ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2025, bao g\u1ed3m:<\/div>\n<ul>\n<li>Gi\u1ea3i quy\u1ebft h\u01b0\u1edfng tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p.<\/li>\n<li>Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m h\u1eb1ng th\u00e1ng.<\/li>\n<li>Gi\u1ea3i quy\u1ebft h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1.<\/li>\n<li>Gi\u1ea3i quy\u1ebft h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 k\u1ef9 n\u0103ng ngh\u1ec1.<\/li>\n<li>Chuy\u1ec3n quy\u1ec1n h\u01b0\u1edfng tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p (th\u1ee7 t\u1ee5c t\u00edch h\u1ee3p chuy\u1ec3n \u0111i v\u00e0 chuy\u1ec3n v\u00e0o).<\/li>\n<li>Ch\u1ea5m d\u1ee9t quy\u1ec1n h\u01b0\u1edfng tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p.<\/li>\n<\/ul>\n<div>Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd.<\/div>\n<div style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/tu-van-nhan-su\/\" class=\"button secondary is-is-outline secondary is-medium lowercase\" >\n\t\t<span>Tr\u00e1nh b\u1ecb ph\u1ea1t \u2014 h\u00e3y \u0111\u1ec3 c\u00e1c chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i qu\u1ea3n l\u00fd b\u1ea3ng l\u01b0\u01a1ng cho b\u1ea1n.<\/span>\n\t<\/a>\n<\/div>\n<h2><strong>5. C\u00c1C N\u1ed8I DUNG KH\u00c1C<\/strong><\/h2>\n<h3><strong>a. H\u1ed9 kinh doanh s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 h\u00f3a \u0111\u01a1n mi\u1ec5n ph\u00ed t\u1eeb Nh\u00e0 n\u01b0\u1edbc <\/strong><\/h3>\n<div>Official Letter No. 3914\/CT-CS dated September 18, 2025 of the Tax Department regarding the response to the petition of the Vietnam Banks Association:<\/div>\n<ul>\n<li>V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c h\u1ed9 kinh doanh, C\u1ee5c Thu\u1ebf l\u01b0u \u00fd r\u1eb1ng, theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, k\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 6 n\u0103m 2025, khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng, c\u00e1c h\u1ed9 kinh doanh thu\u1ed9c di\u1ec7n thu\u1ebf kho\u00e1n c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf, v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111\u00f3 cho ng\u01b0\u1eddi mua. D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u00f3 s\u1eb5n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf, cho ph\u00e9p c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua tra c\u1ee9u h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng m\u00e0 kh\u00f4ng c\u1ea7n in h\u00f3a \u0111\u01a1n gi\u1ea5y. <\/li>\n<li>Theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC, kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh n\u00e0o y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p h\u1ed9 gia \u0111\u00ecnh b\u00e1n h\u00e0ng theo l\u00f4 ph\u1ea3i l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n mua h\u00e0ng ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/li>\n<li>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 4, \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh theo h\u00ecnh th\u1ee9c kho\u00e1n thay \u0111\u1ed5i quy m\u00f4 kinh doanh (di\u1ec7n t\u00edch m\u1eb7t b\u1eb1ng, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh thu), ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung v\u00e0o T\u1edd khai thu\u1ebf b\u1eb1ng M\u1eabu s\u1ed1 01\/CNKD. C\u01a1 quan thu\u1ebf, d\u1ef1a tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u ng\u00e0nh thu\u1ebf, s\u1ebd ban h\u00e0nh Th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf kho\u00e1n n\u1ebfu x\u00e1c \u0111\u1ecbnh doanh thu k\u00ea khai thay \u0111\u1ed5i t\u1eeb 50% tr\u1edf l\u00ean so v\u1edbi doanh thu kho\u00e1n \u0111\u00e3 t\u00ednh tr\u01b0\u1edbc \u0111\u00f3, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i trong n\u0103m t\u00ednh thu\u1ebf. <\/li>\n<\/ul>\n<div>H\u01a1n n\u1eefa, theo kho\u1ea3n 3 \u0110i\u1ec1u 12 <a href=\"https:\/\/luatvietnam.net\/vn\/cac-chinh-sach-uu-dai-dac-biet-de-phat-trien-kinh-te-tu-nhan--vbpl135883.html\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15<\/a>, Nh\u00e0 n\u01b0\u1edbc s\u1ebd ph\u00e2n b\u1ed5 kinh ph\u00ed \u0111\u1ec3 cung c\u1ea5p mi\u1ec5n ph\u00ed n\u1ec1n t\u1ea3ng s\u1ed1 d\u00f9ng chung v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf, c\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3. Hi\u1ec7n nay, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang so\u1ea1n th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft n\u00e0y, trong \u0111\u00f3 s\u1ebd bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 cung c\u1ea5p mi\u1ec5n ph\u00ed n\u1ec1n t\u1ea3ng s\u1ed1 d\u00f9ng chung v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf, c\u00e1c h\u1ed9 kinh doanh v\u00e0 c\u00e1c h\u1ed9 kinh doanh c\u00e1 th\u1ec3. <\/div>\n<h3><strong>b. L\u01b0u \u00fd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 1355\/QNG-QLDN1 ng\u00e0y 04\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/div>\n<ul>\n<li>C\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n ph\u00ed gi\u1ea5y ph\u00e9p kinh doanh trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 22\/2020\/N\u0110-CP v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 65\/2020\/TT-BTC nh\u01b0 sau: ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb t\u1ea1m ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh tr\u01b0\u1edbc h\u1ea1n ch\u00f3t n\u1ed9p ph\u00ed gi\u1ea5y ph\u00e9p kinh doanh (ng\u00e0y 30 th\u00e1ng 1 h\u00e0ng n\u0103m), v\u00e0 ph\u00ed gi\u1ea5y ph\u00e9p kinh doanh n\u0103m \u0111\u1ec1 ngh\u1ecb t\u1ea1m ng\u1eebng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/li>\n<li>Theo \u0111\u00f3, n\u1ebfu m\u1ed9t C\u00f4ng ty \u0111\u00e3 g\u1eedi y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 t\u1ea1m ng\u1eebng s\u1ea3n xu\u1ea5t v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch 2025 (t\u1eeb ng\u00e0y 1 th\u00e1ng 1 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12) tr\u01b0\u1edbc th\u1eddi h\u1ea1n thanh to\u00e1n ph\u00ed c\u1ea5p ph\u00e9p (tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 1) v\u00e0 ch\u01b0a thanh to\u00e1n ph\u00ed c\u1ea5p ph\u00e9p kinh doanh n\u0103m 2025, th\u00ec C\u00f4ng ty \u0111\u00f3 kh\u00f4ng c\u1ea7n ph\u1ea3i tr\u1ea3 ph\u00ed c\u1ea5p ph\u00e9p cho n\u0103m 2025. <\/li>\n<\/ul>\n<div>Tuy nhi\u00ean, n\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng, C\u00f4ng ty ph\u1ea3i n\u1ed9p ph\u00ed gi\u1ea5y ph\u00e9p kinh doanh n\u0103m 2025.<\/div>\n<h2><strong>6. H\u00d3A \u0110\u01a0N<\/strong><\/h2>\n<h3><strong>a. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 3955\/CT-CS ng\u00e0y 19\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/div>\n<ul>\n<li>Vi\u1ec7c th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, \u0111i\u1ec3m c, \u0111i\u1ec1u 14, \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/ND-CP (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0111i\u1ec3m a v\u00e0 d, kho\u1ea3n 7, \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/ND-CP). Theo \u0111\u00f3, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua ghi tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i tr\u00f9ng kh\u1edbp v\u1edbi th\u00f4ng tin tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf. <\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ngo\u00e0i ra, trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 14, \u0110i\u1ec1u 10, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i ghi t\u00ean, \u0111\u1ecba ch\u1ec9 ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n. K\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 6 n\u0103m 2025, n\u1ebfu ng\u01b0\u1eddi mua cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, th\u00ec h\u00f3a \u0111\u01a1n c\u0169ng ph\u1ea3i bao g\u1ed3m m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n \u0111\u00f3.  <\/li>\n<li>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n, h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\/m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (xem Kho\u1ea3n 3, \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/ND-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung theo Kho\u1ea3n 8, \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/ND-CP).<\/li>\n<\/ul>\n<h3><strong>b. L\u01b0u \u00fd v\u1ec1 ph\u00e1t h\u00e0nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n cho h\u00e0ng b\u00e1n c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. <\/strong><\/h3>\n<div>C\u00f4ng v\u0103n s\u1ed1 1802\/CTH-QLDN3 ng\u00e0y 03\/09\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 h\u01b0\u1edbng d\u1eabn:<\/div>\n<div><\/div>\n<div>V\u0103n b\u1ea3n n\u00e0y do S\u1edf Thu\u1ebf v\u1ee5 Th\u00e0nh ph\u1ed1 C\u1ea7n Th\u01a1 ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ch\u1ecbu thu\u1ebf GTGT trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, c\u00e1ch th\u1ec3 hi\u1ec7n m\u1ee9c chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi chi\u1ebft kh\u1ea5u d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c doanh thu. C\u1ee5 th\u1ec3: <\/div>\n<div><\/div>\n<div>Gi\u00e1 b\u00e1n ch\u1ecbu thu\u1ebf GTGT: Gi\u00e1 b\u00e1n ch\u1ecbu thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n sau khi \u0111\u00e3 tr\u1eeb \u0111i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT (Kho\u1ea3n 2, \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP).<\/div>\n<div><\/div>\n<div>Tr\u00ecnh b\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n: H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (\u0110i\u1ec3m \u0111, Kho\u1ea3n 6, \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP).<\/div>\n<div><\/div>\n<div>Gi\u1ea3m gi\u00e1 d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c doanh s\u1ed1 b\u00e1n h\u00e0ng:<\/div>\n<ul>\n<li>\u0110i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n mua h\u00e0ng cu\u1ed1i c\u00f9ng\/k\u1ef3 ti\u1ebfp theo: S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\/d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua h\u00e0ng cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp theo, \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/li>\n<li>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp k\u00e8m theo danh s\u00e1ch c\u00e1c h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, bao g\u1ed3m s\u1ed1 ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf. Danh s\u00e1ch n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c (Kho\u1ea3n 13, \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP). <\/li>\n<li>\u0110i\u1ec1u ch\u1ec9nh k\u00ea khai thu\u1ebf: D\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan, c\u1ea3 ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u1ec1u ph\u1ea3i k\u00ea khai c\u00e1c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 doanh thu b\u00e1n h\u00e0ng, doanh thu mua h\u00e0ng, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong k\u1ef3 m\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: \u0110\u00e2y l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3, ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch v\u1ec1 s\u1ed1 ti\u1ec1n; n\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai doanh thu b\u00e1n h\u00e0ng \u0111\u00e3 ph\u00e1t sinh. Theo \u0111\u00f3, trong h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, d\u00f2ng \u201cT\u1ed5ng s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf\u201d s\u1ebd hi\u1ec3n th\u1ecb s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, trong khi d\u00f2ng \u201cT\u1ed5ng s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u201d s\u1ebd hi\u1ec3n th\u1ecb l\u00e0 0. <\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button success is-is-outline success is-medium\">\n\t\t<span>Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3<\/span>\n\t<\/a>\n\n<div>\n<p>\ud83d\udcde (+84) 984 980 069<\/p>\n<p>\ud83d\udce7 infor@vinatpt.com<\/p>\n<p>\ud83c\udf10www.vinatpt.com<\/p>\n<p>\ud83c\udfe2 T\u1ea7ng 5, T\u00f2a nh\u00e0 More, 83B Ho\u00e0ng Sa, Ph\u01b0\u1eddng T\u00e2n \u0110\u1ecbnh, TP. H\u1ed3 Ch\u00ed Minh<\/p>\n<\/div>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2350\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-scaled.webp\" alt=\"accounting service Vietnam for FDI company vtpt\" width=\"2560\" height=\"1067\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-768x320.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-1536x640.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Accounting-Tax-Expert-Vietnam-VinaTPT-2048x853.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div>\n","protected":false},"excerpt":{"rendered":"<p>L\u00e0 m\u1ed9t ph\u1ea7n trong c\u00e1c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam n\u0103m 2025, m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi li\u00ean quan \u0111\u1ebfn Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN), Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT), Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i d\u1ef1 ki\u1ebfn s\u1ebd b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng&#8230;<\/p>\n","protected":false},"author":5,"featured_media":4202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,680,724],"tags":[743,742,741,726,744,732,745],"class_list":["post-5000","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-chua-phan-loai","category-tin-tuc-moi-nhat","tag-accounting-and-tax-services-vietnam","tag-accounting-outsourcing-vietnam","tag-corporate-income-tax-vietnam","tag-personal-income-tax","tag-vat-law-vietnam","tag-vina-tpt-accounting-service","tag-vina-tpt-tax-consulting"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5000","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=5000"}],"version-history":[{"count":4,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5000\/revisions"}],"predecessor-version":[{"id":5005,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5000\/revisions\/5005"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/4202"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=5000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=5000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=5000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}