{"id":5387,"date":"2025-08-22T11:30:35","date_gmt":"2025-08-22T04:30:35","guid":{"rendered":"https:\/\/vinatpt.com\/thue-nha-thau-nuoc-ngoai-tai-viet-nam-huong-dan-chi-tiet-nam-2026\/"},"modified":"2026-02-25T16:11:49","modified_gmt":"2026-02-25T09:11:49","slug":"thue-nha-thau-nuoc-ngoai-tai-viet-nam-huong-dan-chi-tiet-nam-2026","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/thue-nha-thau-nuoc-ngoai-tai-viet-nam-huong-dan-chi-tiet-nam-2026\/","title":{"rendered":"Thu\u1ebf Nh\u00e0 Th\u1ea7u N\u01b0\u1edbc Ngo\u00e0i T\u1ea1i Vi\u1ec7t Nam: H\u01b0\u1edbng D\u1eabn Chi Ti\u1ebft N\u0103m 2025"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6086 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi.webp\" alt=\"Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec\" width=\"2400\" height=\"1260\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi.webp 2400w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi-1536x806.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/Thue-nha-thau-nuoc-ngoai-FCT-tai-Viet-Nam-la-gi-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2400px) 100vw, 2400px\" \/><\/p>\n<p><span data-contrast=\"auto\">Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf thu\u1ebf quan tr\u1ecdng \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam. \u0110\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Circular-No-103-2014-TT-BTC-tax-liability-of-foreign-entities-doing-business-or-earning-income-in-VietNam-248483.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC<\/a> v\u00e0 c\u1eadp nh\u1eadt b\u1edfi c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t nh\u01b0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214336\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a> v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, Thu\u1ebf nh\u00e0 th\u1ea7u (FCT) kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u0111\u1ed9c l\u1eadp m\u00e0 l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ho\u1eb7c Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">1\/ Checklist: Doanh nghi\u1ec7p c\u1ee7a b\u1ea1n c\u00f3 thu\u1ed9c di\u1ec7n Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam?<\/span><\/b><\/h2>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">B\u1ea1n l\u00e0 doanh nghi\u1ec7p\/c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa cung c\u1ea5p d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam? (C\u00f3\/Kh\u00f4ng) <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">Giao d\u1ecbch c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng? (C\u00f3\/Kh\u00f4ng) <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"2\"><span data-contrast=\"auto\">Kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m th\u01b0\u1eddng tr\u00fa (PE) t\u1ea1i Vi\u1ec7t Nam? (C\u00f3\/Kh\u00f4ng) <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"1\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"2\"><span data-contrast=\"auto\">N\u1ebfu h\u1ea7u h\u1ebft c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 &#8220;C\u00f3&#8221;, Thu\u1ebf nh\u00e0 th\u1ea7u nhi\u1ec1u kh\u1ea3 n\u0103ng s\u1ebd \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/span><\/li>\n<\/ul>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\">Th\u00e0nh ph\u1ea7n<\/td>\n<td data-celllook=\"4369\">M\u00f4 t\u1ea3<\/td>\n<td data-celllook=\"4369\">M\u1ee9c c\u01a1 b\u1ea3n (2025)<\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">VAT<\/span><\/td>\n<td data-celllook=\"4369\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong giao d\u1ecbch<\/td>\n<td data-celllook=\"4369\">2-5% (gi\u1ea3m 2% \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn th\u00e1ng 12 n\u0103m 2025)<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">TNDN<\/span><\/td>\n<td data-celllook=\"4369\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean l\u1ee3i nhu\u1eadn<\/td>\n<td data-celllook=\"4369\">0,1-10% t\u00f9y thu\u1ed9c v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">TNCN<\/span><\/td>\n<td data-celllook=\"4369\">D\u00e0nh cho c\u00e1 nh\u00e2n<\/td>\n<td data-celllook=\"4369\">T\u1ed1i \u0111a 10% tr\u00ean t\u1ed5ng thu nh\u1eadp<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">T\u1ed5ng quan: Ch\u00fang ta s\u1ebd \u0111i s\u00e2u h\u01a1n v\u00e0o vi\u1ec7c ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m chi tr\u1ea3, c\u00e1ch t\u00ednh to\u00e1n v\u00e0 c\u00e1ch \u0111\u1ec3 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh n\u0103m 2025 &#8211; 2026, \u0111\u1ea3m b\u1ea3o m\u1ed9t lu\u1ed3ng th\u00f4ng tin m\u1ea1ch l\u1ea1c t\u1eeb nh\u1eefng ki\u1ebfn \u200b\u200bth\u1ee9c c\u01a1 b\u1ea3n \u0111\u1ebfn c\u00e1c t\u00ecnh hu\u1ed1ng n\u00e2ng cao.<\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">2\/ Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (FCT) l\u00e0 g\u00ec?<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) l\u00e0 lo\u1ea1i thu\u1ebf kh\u1ea5u l\u01b0u \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n cho th\u1ef1c th\u1ec3 n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng c\u01b0 tr\u00fa) c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, b\u1ea5t k\u1ec3 h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft \u1edf \u0111\u00e2u hay d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u00e2u. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf ri\u00eang bi\u1ec7t m\u00e0 l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf h\u1ed7n h\u1ee3p k\u1ebft h\u1ee3p VAT v\u00e0 TNDN (ho\u1eb7c TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n), \u0111\u01b0\u1ee3c b\u00ean chi tr\u1ea3 t\u1ea1i Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c thu thu\u1ebf t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa. Theo Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, FCT \u0111\u1ea3m b\u1ea3o c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3ng g\u00f3p v\u00e0o c\u01a1 s\u1edf thu\u1ebf c\u1ee7a Vi\u1ec7t Nam m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd c\u01b0 tr\u00fa to\u00e0n ph\u1ea7n. <\/span><\/p>\n<p><span data-contrast=\"auto\">V\u00e0o n\u0103m 2025, c\u00e1c b\u1ea3n c\u1eadp nh\u1eadt qua Th\u00f4ng t\u01b0 69\/2025\/TT-BTC nh\u1ea5n m\u1ea1nh vi\u1ec7c th\u1ef1c thi nghi\u00eam ng\u1eb7t h\u01a1n \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng thu\u1ebf k\u1ef9 thu\u1eadt s\u1ed1 to\u00e0n c\u1ea7u. Kh\u00f4ng gi\u1ed1ng nh\u01b0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u1ea5u l\u01b0u ti\u00eau chu\u1ea9n (v\u00ed d\u1ee5: \u0111\u1ed1i v\u1edbi c\u1ed5 t\u1ee9c), FCT \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i cho c\u00e1c giao d\u1ecbch bao g\u1ed3m d\u1ecbch v\u1ee5, gi\u00fap ng\u0103n ch\u1eb7n tr\u1ed1n thu\u1ebf trong c\u00e1c th\u01b0\u01a1ng v\u1ee5 qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><b><span data-contrast=\"auto\">C\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a FCT:<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"2\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\">Ph\u1ea7n VAT: Thu\u1ebf tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng, b\u00ean Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"2\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"2\">Ph\u1ea7n TNDN\/TNCN: Thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn \u0111\u1ecbnh m\u1ee9c.<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"2\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"2\">T\u00ednh ch\u1ea5t h\u1ed7n h\u1ee3p: Cho ph\u00e9p linh ho\u1ea1t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n.<\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">V\u00ed d\u1ee5: M\u1ed9t c\u00f4ng ty ph\u1ea7n m\u1ec1m n\u01b0\u1edbc ngo\u00e0i c\u1ea5p ph\u00e9p c\u00f4ng ngh\u1ec7 cho m\u1ed9t c\u00f4ng ty Vi\u1ec7t Nam s\u1ebd ph\u1ea3i n\u1ed9p FCT tr\u00ean ti\u1ec1n b\u1ea3n quy\u1ec1n, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi c\u00e1c giao d\u1ecbch xu\u1ea5t kh\u1ea9u thu\u1ea7n t\u00fay v\u1ed1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. <\/span><\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">3\/ Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf FCT?<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">FCT nh\u1eafm v\u00e0o c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0y bao g\u1ed3m c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt s\u1ed1, theo c\u00e1c c\u1eadp nh\u1eadt trong C\u00f4ng v\u0103n 2200\/CT-CS v\u00e0 c\u00e1c quy \u0111\u1ecbnh n\u0103m 2025. <\/span><\/p>\n<p><b><span data-contrast=\"auto\">C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh:<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5\/h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa (v\u00ed d\u1ee5: chuy\u00ean gia t\u01b0 v\u1ea5n) kh\u00f4ng hi\u1ec7n di\u1ec7n \u0111\u1ee7 183 ng\u00e0y v\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"3\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Nh\u00e0 cung c\u1ea5p th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (e-suppliers) nh\u01b0 c\u00e1c s\u00e0n giao d\u1ecbch tr\u1ef1c tuy\u1ebfn theo quy \u0111\u1ecbnh m\u1edbi n\u0103m 2025<\/span><\/li>\n<\/ul>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\">Lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td data-celllook=\"4369\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/td>\n<td data-celllook=\"4369\">V\u00ed d\u1ee5<\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\">T\u1ed5 ch\u1ee9c<\/td>\n<td data-celllook=\"4369\">Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa; thu nh\u1eadp ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam<\/td>\n<td data-celllook=\"4369\">C\u00f4ng ty k\u1ef9 thu\u1eadt, nh\u00e0 cung c\u1ea5p SaaS<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\">C\u00e1 nh\u00e2n<\/td>\n<td data-celllook=\"4369\">Kh\u00f4ng c\u01b0 tr\u00fa; ph\u00e1t sinh ph\u00ed d\u1ecbch v\u1ee5\/ s\u1ea3n ph\u1ea9m<\/td>\n<td data-celllook=\"4369\">Freelancer qu\u1ed1c t\u1ebf, b\u00ean c\u1ea5p ph\u00e9p<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">E-Suppliers<\/span><\/td>\n<td data-celllook=\"4369\">D\u1ecbch v\u1ee5 s\u1ed1 cho ng\u01b0\u1eddi d\u00f9ng VN<\/td>\n<td data-celllook=\"4369\">N\u1ec1n t\u1ea3ng streaming, m\u1ea1ng qu\u1ea3ng c\u00e1o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b><span data-contrast=\"auto\">Checklist &#8211; ki\u1ec3m tra ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/b><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng t\u1ea1i Vi\u1ec7t Nam? (C\u00f3 \u2192 Nhi\u1ec1u kh\u1ea3 n\u0103ng ch\u1ecbu thu\u1ebf) <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">D\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c h\u00e0ng h\u00f3a k\u00e8m l\u1eafp \u0111\u1eb7t? (C\u00f3 \u2192 Ch\u1ecbu thu\u1ebf) <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">C\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh kh\u00f4ng? (Ki\u1ec3m tra c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n &#8211; DTA) <\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn, h\u00e3y \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc nh\u1eb1m tr\u00e1nh b\u1ecb ph\u1ea1t.<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Ph\u1ea7n n\u00e0y tr\u00ecnh b\u00e0y theo tr\u00ecnh t\u1ef1 t\u1eeb \u0111\u1ecbnh ngh\u0129a \u0111\u1ebfn nh\u1eadn d\u1ea1ng, nh\u1ea5n m\u1ea1nh vi\u1ec7c m\u1edf r\u1ed9ng nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n t\u1eed n\u0103m 2025 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea1m vi bao ph\u1ee7 to\u00e0n di\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: center;\" aria-level=\"2\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button primary is-primary is-medium lowercase\">\n\t\t<span>T\u00ecm chuy\u00ean gia thu\u1ebf<\/span>\n\t<\/a>\n<\/h3>\n<h3 aria-level=\"2\"><b><span data-contrast=\"none\">C\u00e1c giao d\u1ecbch ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/b><\/h3>\n<p><span data-contrast=\"auto\">FCT \u00e1p d\u1ee5ng cho m\u1ed9t lo\u1ea1t c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 c\u00e1c giao d\u1ecbch c\u00f3 y\u1ebfu t\u1ed1 d\u1ecbch v\u1ee5. Trong n\u0103m 2026, ph\u1ea1m vi n\u00e0y m\u1edf r\u1ed9ng sang ph\u00e2n ph\u1ed1i k\u1ef9 thu\u1eadt s\u1ed1 v\u00e0 ti\u1ec1n b\u1ea3n quy\u1ec1n d\u01b0\u1edbi c\u00e1c quy t\u1eafc \u0111\u01b0\u1ee3c th\u1eaft ch\u1eb7t. <\/span><\/p>\n<p><b><span data-contrast=\"auto\">C\u00e1c lo\u1ea1i h\u00ecnh giao d\u1ecbch<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\">B\u00e1n h\u00e0ng h\u00f3a k\u00e8m theo d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5: thi\u1ebft b\u1ecb + l\u1eafp \u0111\u1eb7t).<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">D\u1ecbch v\u1ee5 thu\u1ea7n t\u00fay (v\u00ed d\u1ee5: t\u01b0 v\u1ea5n, \u0111\u00e0o t\u1ea1o).<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"5\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"2\"><span data-contrast=\"auto\">Thu nh\u1eadp kh\u00e1c (v\u00ed d\u1ee5: l\u00e3i vay, ti\u1ec1n b\u1ea3n quy\u1ec1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n).<\/span><\/li>\n<\/ul>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\">Lo\u1ea1i giao d\u1ecbch<\/td>\n<td data-celllook=\"4369\">M\u00f4 t\u1ea3<\/td>\n<td data-celllook=\"4369\">V\u00ed d\u1ee5<\/td>\n<td data-celllook=\"4369\">So s\u00e1nh B2B v\u00e0 B2C<\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\">H\u00e0ng h\u00f3a + D\u1ecbch v\u1ee5<\/td>\n<td data-celllook=\"4369\">B\u00e1n h\u00e0ng k\u00e8m h\u1ed7 tr\u1ee3 t\u1ea1i VN<\/td>\n<td data-celllook=\"4369\">Nh\u1eadp m\u00e1y m\u00f3c k\u00e8m l\u1eafp \u0111\u1eb7t<\/td>\n<td data-celllook=\"4369\">B2B: Ki\u1ec3m so\u00e1t ch\u1eb7t; B2C: Hi\u1ebfm nh\u01b0ng v\u1eabn ch\u1ecbu thu\u1ebf n\u1ebfu c\u00f3 d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\">D\u1ecbch v\u1ee5<\/td>\n<td data-celllook=\"4369\">Th\u1ef1c hi\u1ec7n cho th\u1ef1c th\u1ec3 VN<\/td>\n<td data-celllook=\"4369\">T\u01b0 v\u1ea5n CNTT<\/td>\n<td data-celllook=\"4369\">B2B: FCT ti\u00eau chu\u1ea9n; B2C: Tr\u1ecdng t\u00e2m th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\">Thu nh\u1eadp kh\u00e1c<\/td>\n<td data-celllook=\"4369\">B\u1ea3n quy\u1ec1n, cho thu\u00ea<\/td>\n<td data-celllook=\"4369\">C\u1ea5p ph\u00e9p ph\u1ea7n m\u1ec1m<\/td>\n<td data-celllook=\"4369\">Thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, nh\u01b0ng k\u1ef9 thu\u1eadt v\u1edbi nh\u00f3m B2C th\u01b0\u1eddng qua n\u1ec1n t\u1ea3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">C\u00e1c r\u1ee7i ro bao g\u1ed3m vi\u1ec7c ph\u00e2n lo\u1ea1i sai h\u00e0ng h\u00f3a thu\u1ea7n t\u00fay l\u00e0 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf \u2014 c\u00e1c v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 ph\u1ea7n m\u1ec1m d\u01b0\u1edbi d\u1ea1ng d\u1ecbch v\u1ee5 (SaaS) so v\u1edbi b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp s\u1ebd l\u00e0m r\u00f5 h\u01a1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n sang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<h3 aria-level=\"2\"><b><span data-contrast=\"none\">Mi\u1ec5n thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/b><\/h3>\n<p><span data-contrast=\"auto\">M\u1ed9t s\u1ed1 giao d\u1ecbch nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n FCT n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed nghi\u00eam ng\u1eb7t, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay. <\/span><\/p>\n<p><b><span data-contrast=\"auto\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf ch\u00ednh:<\/span><\/b><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Cung c\u1ea5p h\u00e0ng h\u00f3a thu\u1ea7n t\u00fay kh\u00f4ng k\u00e8m d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam (Giao h\u00e0ng t\u1ea1i c\u1eeda kh\u1ea9u).<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n b\u00ean ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{\" data-aria-posinset=\"3\" data-aria-level=\"2\"><span data-contrast=\"auto\">T\u00e1i b\u1ea3o hi\u1ec3m, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf (m\u1ed9t ph\u1ea7n).<\/span><\/li>\n<\/ul>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><strong>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf<\/strong><\/td>\n<td data-celllook=\"4369\"><strong>Tr\u01b0\u1eddng h\u1ee3p ch\u1ecbu thu\u1ebf<\/strong><\/td>\n<td data-celllook=\"4369\"><strong>L\u00fd do<\/strong><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\">Giao h\u00e0ng t\u1ea1i bi\u00ean gi\u1edbi<\/td>\n<td data-celllook=\"4369\">H\u00e0ng h\u00f3a + L\u1eafp \u0111\u1eb7t t\u1ea1i VN<\/td>\n<td data-celllook=\"4369\">Kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\">T\u01b0 v\u1ea5n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/td>\n<td data-celllook=\"4369\">\u0110\u00e0o t\u1ea1o t\u1ea1i ch\u1ed7 (VN)<\/td>\n<td data-celllook=\"4369\">\u0110\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\">B\u1ea3n quy\u1ec1n c\u00f3 DTA b\u1ea3o h\u1ed9<\/td>\n<td data-celllook=\"4369\">L\u00e3i vay kh\u00f4ng c\u00f3 hi\u1ec7p \u0111\u1ecbnh<\/td>\n<td data-celllook=\"4369\">Quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh (DTA)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-contrast=\"auto\">Lu\u00f4n lu\u00f4n x\u00e1c minh th\u00f4ng qua DTA; th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1eeb chung \u0111\u1ebfn c\u1ee5 th\u1ec3 n\u00e0y \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n di\u1ec5n ra m\u1ed9t c\u00e1ch logic.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button secondary is-secondary is-medium lowercase\">\n\t<i class=\"icon-phone\" aria-hidden=\"true\"><\/i>\t<span>Nh\u1eadn h\u1ed7 tr\u1ee3 chuy\u00ean gia ngay h\u00f4m nay!<\/span>\n\t<\/a>\n\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">4\/ C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">C\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p t\u00ednh FCT, m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1, v\u1edbi c\u00e1c c\u1eadp nh\u1eadt n\u0103m 2025 \u01b0u ti\u00ean kh\u1ea5u tr\u1eeb cho c\u00e1c c\u00f4ng ty tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh. <\/span><\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\"><strong>Ph\u01b0\u01a1ng ph\u00e1p<\/strong><\/td>\n<td data-celllook=\"4369\"><strong>\u0110i\u1ec1u ki\u1ec7n<\/strong><\/td>\n<td data-celllook=\"4369\"><strong>\u01afu \u0111i\u1ec3m\/Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\">Tr\u1ef1c ti\u1ebfp (Kh\u1ea5u l\u01b0u)<\/td>\n<td data-celllook=\"4369\">Kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa; h\u1ed3 s\u01a1 \u0111\u01a1n gi\u1ea3n<\/td>\n<td data-celllook=\"4369\">\u01afu: D\u1ec5 th\u1ef1c hi\u1ec7n; Nh\u01b0\u1ee3c: Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf cao h\u01a1n<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\">Kh\u1ea5u tr\u1eeb (VAS)<\/td>\n<td data-celllook=\"4369\">C\u00f3 PE ho\u1eb7c 183+ ng\u00e0y; k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7<\/td>\n<td data-celllook=\"4369\">\u01afu: Thu\u1ebf th\u1ea5p tr\u00ean l\u1ee3i nhu\u1eadn; Nh\u01b0\u1ee3c: Ki\u1ec3m to\u00e1n kh\u1eaft khe<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\">H\u1ed7n h\u1ee3p<\/td>\n<td data-celllook=\"4369\">T\u01b0\u01a1ng t\u1ef1 Kh\u1ea5u tr\u1eeb; h\u1ed3 s\u01a1 m\u1ed9t ph\u1ea7n<\/td>\n<td data-celllook=\"4369\">\u01afu: Linh ho\u1ea1t; Nh\u01b0\u1ee3c: \u00c1p d\u1ee5ng ph\u1ee9c t\u1ea1p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u1ed5ng quan: B\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c ki\u1ec3m tra \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, sau \u0111\u00f3 \u00e1p d\u1ee5ng m\u1ee9c ph\u00ed \u2014 c\u00e1c ph\u1ea7n ph\u1ee5 chi ti\u1ebft s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean.<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">4.1\/ Ph\u01b0\u01a1ng ph\u00e1p Tr\u1ef1c ti\u1ebfp<\/span><\/b><\/h3>\n<p>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/strong><\/td>\n<td><strong>=<\/strong><\/td>\n<td><strong>\u00a0Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/td>\n<td><strong>x<\/strong><\/td>\n<td><strong>T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li aria-level=\"1\">Gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 to\u00e0n b\u1ed9 doanh thu do cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 07 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li aria-level=\"1\">Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">Doanh thu t\u00ednh thu\u1ebf GTGT<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/td>\n<\/tr>\n<tr>\n<td>1 \u2013 T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">4.2\/ Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai<\/span><\/b><\/h3>\n<p data-start=\"80\" data-end=\"209\"><strong data-start=\"80\" data-end=\"102\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><br data-start=\"102\" data-end=\"105\" \/>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul data-start=\"211\" data-end=\"565\">\n<li data-start=\"211\" data-end=\"300\">\n<p data-start=\"213\" data-end=\"300\">C\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<\/li>\n<li data-start=\"301\" data-end=\"468\">\n<p data-start=\"303\" data-end=\"468\">Th\u1eddi gian th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ea1t t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean, t\u00ednh t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c;<\/p>\n<\/li>\n<li data-start=\"469\" data-end=\"565\">\n<p data-start=\"471\" data-end=\"565\">Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"567\" data-end=\"754\"><strong data-start=\"567\" data-end=\"606\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT v\u00e0 TNDN:<\/strong><br data-start=\"606\" data-end=\"609\" \/>Vi\u1ec7c k\u00ea khai v\u00e0 x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT, Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/p>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">4.3\/ Ph\u01b0\u01a1ng ph\u00e1p H\u1ed7n h\u1ee3p<\/span><\/b><\/h3>\n<p data-start=\"82\" data-end=\"518\"><strong data-start=\"82\" data-end=\"104\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><br data-start=\"104\" data-end=\"107\" \/>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf. Theo \u0111\u00f3, thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu ch\u1ecbu thu\u1ebf.<\/p>\n<p data-start=\"520\" data-end=\"667\"><strong data-start=\"520\" data-end=\"562\">Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/strong><br data-start=\"562\" data-end=\"565\" \/>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/p>\n<p data-start=\"669\" data-end=\"781\"><strong data-start=\"669\" data-end=\"707\">Thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/strong><br data-start=\"707\" data-end=\"710\" \/>Thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">5\/ Thu\u1ebf su\u1ea5t thu\u1ebf nh\u00e0 th\u1ea7u (FCT)<\/span><\/b><\/h2>\n<p>Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh. Thu\u1ebf GTGT (VAT) th\u01b0\u1eddng dao \u0111\u1ed9ng trong kho\u1ea3ng 2\u20135%, \u0111\u1ed3ng th\u1eddi c\u1ea7n l\u01b0u \u00fd ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ebfn h\u1ebft n\u0103m 2026 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Thu\u1ebf TNDN \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 t\u1eeb 1\u201310%, v\u00e0 thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<table data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"4369\">Ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td data-celllook=\"4369\">Thu\u1ebf su\u1ea5t VAT<\/td>\n<td data-celllook=\"4369\">Thu\u1ebf su\u1ea5t CIT<\/td>\n<td data-celllook=\"4369\">V\u00ed d\u1ee5<\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\">X\u00e2y d\u1ef1ng<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">3%<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">2%<\/span><\/td>\n<td data-celllook=\"4369\">C\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng<\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"4369\">Ti\u1ec1n b\u1ea3n quy\u1ec1n<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">5%<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">10%<\/span><\/td>\n<td data-celllook=\"4369\">C\u1ea5p ph\u00e9p quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\">D\u1ecbch v\u1ee5<\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">5%<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">5%<\/span><\/td>\n<td data-celllook=\"4369\">T\u01b0 v\u1ea5n, qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\" aria-level=\"2\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button primary is-primary is-medium lowercase\">\n\t\t<span>Nh\u1eadn t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u1ec1 thu\u1ebf d\u00e0nh cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span>\n\t<\/a>\n\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">6\/ Quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf<\/span><\/b><\/h2>\n<p><b><span data-contrast=\"auto\">C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/span><\/b><\/p>\n<ul>\n<li><span data-contrast=\"auto\">B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf (5 ng\u00e0y tr\u01b0\u1edbc giao d\u1ecbch \u0111\u1ea7u ti\u00ean).<\/span><\/li>\n<li><span data-contrast=\"auto\">B\u01b0\u1edbc 2: K\u00ea khai h\u00e0ng qu\u00fd qua c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li><span data-contrast=\"auto\">B\u01b0\u1edbc 3: N\u1ed9p thu\u1ebf tr\u1ef1c tuy\u1ebfn trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p>S\u01a1 \u0111\u1ed3 quy tr\u00ecnh: \u0110\u0103ng k\u00fd \u2192 Khai b\u00e1o (h\u00e0ng qu\u00fd) \u2192 Thanh to\u00e1n (10 ng\u00e0y sau) \u2192 Ki\u1ec3m to\u00e1n n\u1ebfu c\u1ea7n.<\/p>\n<h2 aria-level=\"2\"><b><span data-contrast=\"none\">7\/ C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQs)<\/span><\/b><\/h2>\n<ol>\n<li><b><span data-contrast=\"auto\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa FCT v\u00e0 thu\u1ebf kh\u1ea5u l\u01b0u th\u00f4ng th\u01b0\u1eddng l\u00e0 g\u00ec?<\/span><\/b><span data-contrast=\"auto\"> FCT r\u1ed9ng h\u01a1n, k\u1ebft h\u1ee3p c\u1ea3 VAT\/CIT cho nh\u00e0 th\u1ea7u, trong khi thu\u1ebf kh\u1ea5u l\u01b0u th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u1ed5 t\u1ee9c\/l\u00e3i vay.<\/span><\/li>\n<li><b><span data-contrast=\"auto\">FCT c\u00f3 \u00e1p d\u1ee5ng cho TM\u0110T n\u0103m 2026 kh\u00f4ng?<\/span><\/b><span data-contrast=\"auto\"> C\u00f3, c\u00e1c n\u1ec1n t\u1ea3ng s\u1ebd th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 7\/2025.<\/span><\/li>\n<li><b><span data-contrast=\"auto\">N\u1ebfu t\u00f4i b\u1ecb PE th\u00ec sao?<\/span><\/b><span data-contrast=\"auto\"> Chuy\u1ec3n sang CIT ti\u00eau chu\u1ea9n; FCT c\u00f3 th\u1ec3 kh\u00f4ng \u00e1p d\u1ee5ng.<\/span><\/li>\n<li><b><span data-contrast=\"auto\">T\u00f4i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n FCT \u0111\u00e3 tr\u1ea3 th\u1eeba kh\u00f4ng?<\/span><\/b><span data-contrast=\"auto\"> V\u00e2ng, th\u00f4ng qua ki\u1ec3m to\u00e1n v\u00e0 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng trong v\u00f2ng 5 n\u0103m.<\/span><\/li>\n<li><b><span data-contrast=\"auto\">C\u00e1ch t\u00ednh FCT cho xe lai?<\/span><\/b><span data-contrast=\"auto\"> VAT t\u00ednh theo gi\u00e1 tr\u1ecb r\u00f2ng, CIT t\u00ednh theo gi\u00e1 tr\u1ecb g\u1ed9p \u2014 vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft.<\/span><\/li>\n<li><b><span data-contrast=\"auto\">C\u00f3 h\u00ecnh ph\u1ea1t n\u00e0o cho h\u00e0nh vi kh\u00f4ng tu\u00e2n th\u1ee7 kh\u00f4ng?<\/span><\/b><span data-contrast=\"auto\"> M\u1ee9c ph\u1ea1t l\u00ean \u0111\u1ebfn 20% c\u1ed9ng th\u00eam l\u00e3i su\u1ea5t.<\/span><\/li>\n<\/ol>\n<h2 dir=\"auto\"><strong>N\u1ebfu b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 chuy\u00ean gia v\u1ec1 Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) t\u1ea1i Vi\u1ec7t Nam.<\/strong><\/h2>\n<p dir=\"auto\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf Vina TPT chuy\u00ean cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u v\u1ec1 Thu\u1ebf Nh\u00e0 th\u1ea7u cho c\u00e1c doanh nghi\u1ec7p v\u00e0 \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. Ch\u00fang t\u00f4i gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a n\u0103m 2025 &#8211; 2026.<\/p>\n<p dir=\"auto\">V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m h\u01a1n 20 n\u0103m v\u00e0 ki\u1ebfn \u200b\u200bth\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf qu\u1ed1c t\u1ebf, VINA TPT cam k\u1ebft h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u1ee7a b\u1ea1n, t\u1eeb \u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai \u0111\u1ebfn x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh kinh doanh c\u1ee7a b\u1ea1n.<\/p>\n<p dir=\"auto\" style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-alert is-medium\">\n\t\t<span>\u0110\u1eb7t l\u1ecbch t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u1edbi chuy\u00ean gia c\u1ee7a ch\u00fang t\u00f4i<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1282\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7.webp\" alt=\"k\u1ebf to\u00e1n v\u00e0 thu\u1ebf Vina TPT\" width=\"1440\" height=\"600\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7.webp 1440w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-768x320.webp 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0 m\u1ed9t c\u01a1 ch\u1ebf thu\u1ebf quan tr\u1ecdng \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam. \u0110\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Th\u00f4ng t\u01b0 103\/2014\/TT-BTC v\u00e0 c\u1eadp nh\u1eadt b\u1edfi c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u1ea5t&#8230;<\/p>\n","protected":false},"author":4,"featured_media":6087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[831,799,832,833,767,776,732],"class_list":["post-5387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-accounting-service","tag-accounting-services-for-fdi-companies","tag-fct","tag-foreign-contractor-tax","tag-tax-compliance-vietnam","tag-tax-service","tag-vina-tpt-accounting-service"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5387","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=5387"}],"version-history":[{"count":11,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5387\/revisions"}],"predecessor-version":[{"id":6425,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/5387\/revisions\/6425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/6087"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=5387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=5387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=5387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}