{"id":5085,"date":"2025-10-08T17:59:53","date_gmt":"2025-10-08T10:59:53","guid":{"rendered":"https:\/\/vinatpt.com\/cap-nhat-2025-thue-suat-thue-thu-nhap-doanh-nghiep-tai-viet-nam\/"},"modified":"2026-02-05T14:25:46","modified_gmt":"2026-02-05T07:25:46","slug":"cap-nhat-2025-thue-suat-thue-thu-nhap-doanh-nghiep-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/cap-nhat-2025-thue-suat-thue-thu-nhap-doanh-nghiep-tai-viet-nam\/","title":{"rendered":"C\u1eadp nh\u1eadt 2025 | Thu\u1ebf su\u1ea5t Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"<p data-start=\"64\" data-end=\"241\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5895 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025.webp\" alt=\"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 t\u1ea1i vi\u1ec7t nam\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Thue-suat-thue-thu-nhap-doanh-nghiep-tai-Viet-Nam-nam-2025-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<p data-start=\"64\" data-end=\"241\">K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2025, theo quy \u0111\u1ecbnh c\u1ee7a<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/EN\/Doanh-nghiep\/Law-67-2025-QH15-on-Corporate-Income-Tax\/664714\/tieng-anh.aspx\" target=\"_blank\" rel=\"noopener\"> Lu\u1eadt s\u1ed1 67\/2025\/QH15<\/a>, thu\u1ebf su\u1ea5t Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) s\u1ebd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u00e1p d\u1ee5ng tr\u00ean to\u00e0n qu\u1ed1c.<\/p>\n<p data-start=\"243\" data-end=\"548\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t TNDN, bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%, c\u00e1c m\u1ee9c thu\u1ebf cao h\u01a1n \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean, v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u1edbi d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) c\u0169ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u01b0u ti\u00ean.<\/p>\n<p data-start=\"337\" data-end=\"483\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y cung c\u1ea5p b\u1ea3n c\u1eadp nh\u1eadt to\u00e0n di\u1ec7n v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf l\u1edbn \u00e1p d\u1ee5ng trong n\u0103m 2025.<\/p>\n<h1 data-start=\"337\" data-end=\"483\"><strong>1. Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) l\u00e0 g\u00ec?<\/strong><\/h1>\n<p data-start=\"86\" data-end=\"239\">Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p data-start=\"241\" data-end=\"394\">\u0110\u00e2y l\u00e0 ngu\u1ed3n thu quan tr\u1ecdng cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u00e0 ch\u1ec9 s\u1ed1 ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<h1 data-start=\"72\" data-end=\"124\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN)<\/strong><\/h1>\n<p data-start=\"86\" data-end=\"220\">Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1o ra l\u1ee3i nhu\u1eadn.<\/p>\n<p data-start=\"222\" data-end=\"259\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN bao g\u1ed3m:<\/p>\n<ul>\n<li aria-level=\"1\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ph\u00e1t sinh thu nh\u1eadp.<\/li>\n<li aria-level=\"1\">C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li aria-level=\"1\"><span class=\"relative -mx-px my-[-0.2rem] rounded px-px py-[0.2rem] transition-colors duration-100 ease-in-out\">Theo<a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/bai-viet\/toan-van-luat-so-67-2025-qh15-luat-thue-thu-nhap-doanh-nghiep-2025-206009.html\" target=\"_blank\" rel=\"noopener\"> Lu\u1eadt Thu\u1ebf TNDN 2025<\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025, c\u00e1c n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt s\u1ed1 v\u00e0 th\u1ef1c th\u1ec3 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 c\u01a1 s\u1edf t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-5894 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam.webp\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Doi-tuong-chiu-thue-TNDN-tai-Viet-Nam-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h1 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><b>3. C\u00e1c m\u1ee9c Thu\u1ebf su\u1ea5t Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p <\/b><\/h1>\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, thu\u1ebf su\u1ea5t TNDN n\u0103m 2025 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n<h2><strong>3.1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng 20%<br \/>\n<\/strong><\/h2>\n<p>\u00c1p d\u1ee5ng cho h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/p>\n<p>\u0110\u00e2y l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t chu\u1ea9n d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/p>\n<h2 class=\"wp-block-heading\"><strong>3.2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb 32% \u2013 50%<\/strong><\/h2>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50% \u00e1p d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>Thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean:<\/p>\n<ul class=\"wp-block-list\">\n<li>V\u1ecb tr\u00ed khai th\u00e1c.<\/li>\n<li>\u0110i\u1ec1u ki\u1ec7n khai th\u00e1c.<\/li>\n<li>Tr\u1eef l\u01b0\u1ee3ng m\u1ecf.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>3.3. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb 25% \u2013 50%<\/strong><\/h2>\n<p>\u00c1p d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, t\u00ecm ki\u1ebfm v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed (t\u00f9y thu\u1ed9c v\u00e0o v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u00e0 m\u1ee9c thu\u1ebf s\u1ebd kh\u00e1c nhau).<\/p>\n<h2 class=\"wp-block-heading\"><strong>3.4. M\u1ee9c thu\u1ebf su\u1ea5t 50%<\/strong><\/h2>\n<p>\u00c1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2 v\u00e0 khai th\u00e1c c\u00e1c ngu\u1ed3n t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm:<\/p>\n<ul>\n<li>B\u1ea1ch kim<\/li>\n<li>V\u00e0ng<\/li>\n<li>B\u1ea1c<\/li>\n<li>Thi\u1ebfc<\/li>\n<li>Vonfram (Wolfram)<\/li>\n<li>Antimon<\/li>\n<li>Gemstones<\/li>\n<li>\u0110\u1ea5t hi\u1ebfm<\/li>\n<li>C\u00e1c lo\u1ea1i t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\"><strong>3.5. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 40%<\/strong><\/h2>\n<p>\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean 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.<\/p>\n<h2 class=\"wp-block-heading\"><strong>3.6. C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i.<\/strong><\/h2>\n<h4>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15%: \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 VN\u0110.<\/h4>\n<h4>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17%: \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 VN\u0110 \u0111\u1ebfn 50 t\u1ef7 VN\u0110.<\/h4>\n<p><em>(Doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3). <\/em><\/p>\n<p>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi gian 10\u201315 n\u0103m: \u00c1p d\u1ee5ng cho:<\/p>\n<ul>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao.<\/li>\n<li>Doanh nghi\u1ec7p t\u1ea1i c\u00e1c \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.<\/li>\n<li>Doanh nghi\u1ec7p trong khu c\u00f4ng ngh\u1ec7 cao v\u00e0 khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/li>\n<\/ul>\n<h1><strong>4. \u0110\u1ed3ng h\u00e0nh c\u00f9ng Vina TPT \u2013 D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n v\u00e0 T\u01b0 v\u1ea5n Thu\u1ebf Doanh nghi\u1ec7p Tin c\u1eady<\/strong><\/h1>\n<p data-start=\"236\" data-end=\"1253\">V\u1edbi h\u01a1n 15 n\u0103m kinh nghi\u1ec7m v\u00e0 chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n, thu\u1ebf t\u1ea1i Vi\u1ec7t Nam,<a href=\"https:\/\/vinatpt.com\/vi\/\"> Vina TPT<\/a> l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady cho c\u00e1c doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm s\u1ef1 h\u1ed7 tr\u1ee3 chuy\u00ean nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p.<\/p>\n<p data-start=\"236\" data-end=\"1253\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia d\u00e0y d\u1ea1n kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ecdn g\u00f3i t\u1eeb B\u00e1o c\u00e1o thu\u1ebf TNDN h\u00e0ng qu\u00fd \u0111\u1ebfn Quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t ho\u1eb7c sai s\u00f3t trong b\u00e1o c\u00e1o.<\/p>\n<p data-start=\"236\" data-end=\"1253\">Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam li\u00ean t\u1ee5c thay \u0111\u1ed5i, vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0 tri\u1ec3n khai chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u thi\u1ebft y\u1ebfu. C\u00e1ch ti\u1ebfp c\u1eadn to\u00e0n di\u1ec7n c\u1ee7a Vina TPT bao g\u1ed3m r\u00e0 so\u00e1t h\u1ed3 s\u01a1, theo d\u00f5i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 c\u0169ng nh\u01b0 l\u0129nh v\u1ef1c kinh doanh c\u1ee7a b\u1ea1n.<\/p>\n<p data-start=\"236\" data-end=\"1253\">D\u00f9 b\u1ea1n l\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc hay c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin v\u1eadn h\u00e0nh trong m\u00f4i tr\u01b0\u1eddng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/p>\n<p><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/dich-vu-tu-van-thue\/ke-khai-thue\/\">gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n v\u00e0 thu\u1ebf tr\u1ecdn g\u00f3i<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button secondary is-secondary is-medium\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><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=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam cho c\u00f4ng ty Trung Qu\u1ed1c 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\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3 data-start=\"485\" data-end=\"516\"><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2025, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 67\/2025\/QH15, thu\u1ebf su\u1ea5t Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) s\u1ebd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u00e1p d\u1ee5ng tr\u00ean to\u00e0n qu\u1ed1c. C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t TNDN, bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[794,788,793,791,795,787,789,790,792],"class_list":["post-5085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-annual-corporate-income-tax-cit-finalization","tag-corporate-income-tax-vietnam-2025","tag-quarterly-corporate-income-tax-cit-obligations","tag-tax-consulting-vietnam","tag-tax-incentives-for-businesses-vietnam","tag-vietnam-accounting-services","tag-vietnam-cit-rates","tag-vietnam-tax-law-update","tag-vina-tpt-tax-services"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5085","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=5085"}],"version-history":[{"count":11,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5085\/revisions"}],"predecessor-version":[{"id":5898,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5085\/revisions\/5898"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/5896"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=5085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=5085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=5085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}