{"id":9120,"date":"2026-07-24T07:44:14","date_gmt":"2026-07-24T00:44:14","guid":{"rendered":"https:\/\/vinatpt.com\/tuan-thu-thue-cho-doanh-nghiep-fdi-tai-viet-nam-cac-loai-thue-cot-loi-dich-vu-ho-tro-cpa\/"},"modified":"2026-10-07T16:30:44","modified_gmt":"2026-10-07T09:30:44","slug":"tuan-thu-thue-cho-doanh-nghiep-fdi-tai-viet-nam-cac-loai-thue-cot-loi-dich-vu-ho-tro-cpa","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/tuan-thu-thue-cho-doanh-nghiep-fdi-tai-viet-nam-cac-loai-thue-cot-loi-dich-vu-ho-tro-cpa\/","title":{"rendered":"Tu\u00e2n th\u1ee7 Thu\u1ebf cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam: C\u00e1c Lo\u1ea1i Thu\u1ebf C\u1ed1t l\u00f5i &#038; D\u1ecbch v\u1ee5 H\u1ed7 tr\u1ee3 CPA"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8439\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-scaled.webp\" alt=\"Tu\u00e2n th\u1ee7 Thu\u1ebf cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam: C\u00e1c Lo\u1ea1i Thu\u1ebf C\u1ed1t l\u00f5i &#038; D\u1ecbch v\u1ee5 H\u1ed7 tr\u1ee3 CPA\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-1-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i khi b\u01b0\u1edbc v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, vi\u1ec7c tu\u00e2n th\u1ee7 thu\u1ebf kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng l\u00e2u d\u00e0i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. R\u00e0o c\u1ea3n ng\u00f4n ng\u1eef, s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt \u0111\u1ecba ph\u01b0\u01a1ng c\u00f9ng c\u00e1c v\u0103n b\u1ea3n d\u01b0\u1edbi lu\u1eadt th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt khi\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf tr\u1edf th\u00e0nh &#8220;n\u00fat th\u1eaft&#8221; l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi ban qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FDI. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, h\u1ea1ch to\u00e1n sai chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, hay ch\u1eadm k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1, b\u1ecb truy thu thu\u1ebf k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y, ho\u1eb7c \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c cu\u1ed9c thanh tra thu\u1ebf k\u00e9o d\u00e0i l\u00e0m gi\u00e1n \u0111o\u1ea1n to\u00e0n b\u1ed9 chu\u1ed7i cung \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan to\u00e0n di\u1ec7n v\u1ec1 tu\u00e2n th\u1ee7 thu\u1ebf FDI t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch chi ti\u1ebft 4 thu\u1ebf c\u1ed1t l\u00f5i (GTGT, TNDN, TNCN, FCT) c\u00f9ng c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t, \u0111\u1ed3ng th\u1eddi h\u00e9 l\u1ed9 gi\u1ea3i ph\u00e1p chuy\u00ean s\u00e2u v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u1ee7a Vina TPT nh\u1eb1m gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u00e0n to\u00e0n ch\u1ee7 \u0111\u1ed9ng trong b\u00e0i to\u00e1n t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8438\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-scaled.webp\" alt=\"Tu\u00e2n th\u1ee7 Thu\u1ebf cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam: C\u00e1c Lo\u1ea1i Thu\u1ebf C\u1ed1t l\u00f5i &#038; D\u1ecbch v\u1ee5 H\u1ed7 tr\u1ee3 CPA\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-2-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><b>1. Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT\/VAT) \u2013 Ngh\u0129a v\u1ee5 Thu\u1ebf quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi M\u1ecdi Doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) l\u00e0 thu\u1ebf gi\u00e1n thu c\u00f3 t\u1ea7n su\u1ea5t giao d\u1ecbch cao nh\u1ea5t v\u00e0 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho m\u1ecdi l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5, xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c. <\/span><\/p>\n<h3><b>1.1. C\u0103n c\u1ee9 Ph\u00e1p l\u00fd &#038; Chu k\u1ef3 K\u00ea khai<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng 2008 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT theo qu\u00fd. Doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng. <\/span><\/p>\n<h3><b>1.2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb Thu\u1ebf GTGT \u0110\u1ea7u v\u00e0o<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p FDI ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7 (\u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo Ngh\u1ecb \u0110\u1ecbnh<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\"> 123\/2020\/ND-CP<\/a>).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n) \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ea3i ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<h2><b>2. Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN\/CIT) &#8211; Thu\u1ebf Tr\u00ean L\u1ee3i nhu\u1eadn &#038; Quy t\u1eafc T\u1ea1m n\u1ed9p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn r\u00f2ng c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c n\u1eafm r\u00f5 quy t\u1eafc t\u1ea1m n\u1ed9p v\u00e0 c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n. <\/span><\/p>\n<h3><b>2.1. Thu\u1ebf su\u1ea5t Chu\u1ea9n &#038; Quy t\u1eafc T\u1ea1m n\u1ed9p Theo Qu\u00fd (Quy t\u1eafc 80%)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN) ph\u1ed5 th\u00f4ng t\u1ea1i Vi\u1ec7t Nam hi\u1ec7n nay l\u00e0<\/span> <b>20%<\/b> <span style=\"font-weight: 400;\">tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u0103m 2025, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>15%: <\/b><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>17%:<\/b> <span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 Quy t\u1eafc 80%: <\/b><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 Quy t\u1eafc 80%: Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1ed5ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd trong n\u0103m t\u00ednh thu\u1ebf 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 n\u1ed9p thi\u1ebfu so v\u1edbi ng\u01b0\u1ee1ng 80% n\u00e0y, doanh nghi\u1ec7p s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p (0,03%\/ng\u00e0y) tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu, t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a qu\u00fd 4. <\/span><\/p>\n<h3><b>2.2. C\u01a1 ch\u1ebf \u01afu \u0111\u00e3i Thu\u1ebf theo Lu\u1eadt \u0110\u1ea7u t\u01b0 2020<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng c\u00e1c g\u00f3i \u01b0u \u0111\u00e3i thu\u1ebf h\u1ea5p d\u1eabn n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ecba b\u00e0n ho\u1eb7c ng\u00e0nh ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo Ngh\u1ecb \u0111\u1ecbnh 31\/2021\/N\u0110-CP:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c \u01afu \u0111\u00e3i<\/b><\/p>\n<\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u01afu \u0111\u00e3i<\/b><\/td>\n<td>\n<p style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n &#038; Ng\u00e0nh ngh\u1ec1 \u00c1p d\u1ee5ng<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong 15 n\u0103m (c\u00f3 th\u1ec3 k\u00e9o d\u00e0i \u0111\u1ebfn 30 n\u0103m)<\/span><\/td>\n<p><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n c\u00f4ng ngh\u1ec7 cao, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, R&#038;D, n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o.<\/span><br \/>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n 100% &#038; Gi\u1ea3m 50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n 4 n\u0103m, gi\u1ea3m 50% trong 9 n\u0103m ti\u1ebfp theo<\/span><\/td>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<td>D\u1ef1 \u00e1n m\u1edbi th\u00e0nh l\u1eadp t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, ho\u1eb7c \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.<\/td>\n<\/tr>\n<tr>\n<span style=\"font-weight: 400;\"><\/span><\/p>\n<td>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% &#8211; 17%<\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng trong su\u1ed1t th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 quy m\u00f4 v\u1ed1n ho\u1eb7c s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>C\u1eadp nh\u1eadt quan tr\u1ecdng trong n\u0103m 2025:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn nghi\u00ean c\u1ee9u khoa h\u1ecdc, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, th\u1eed nghi\u1ec7m c\u00f4ng ngh\u1ec7 m\u1edbi, gi\u1ea3m ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ed9ng \u0111\u1ed3ng.<br \/><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng nhi\u1ec1u nh\u00f3m \u01b0u \u0111\u00e3i kh\u00e1c nhau, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u1ed7 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp li\u00ean t\u1ee5c t\u1ed1i \u0111a 5 n\u0103m, v\u00e0 t\u1ed1i \u0111a 20% thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c d\u00e0nh ri\u00eang \u0111\u1ec3 th\u00e0nh l\u1eadp Qu\u1ef9 Ph\u00e1t tri\u1ec3n Khoa h\u1ecdc &#038; C\u00f4ng ngh\u1ec7 (n\u1ebfu s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch).<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/b> <span style=\"font-weight: 400;\">M\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f4ng ngh\u1ec7 H\u00e0n Qu\u1ed1c th\u00e0nh l\u1eadp nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m t\u1ea1i Khu C\u00f4ng ngh\u1ec7 cao TP.HCM. Nh\u1edd \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN, c\u00f4ng ty \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, mi\u1ec5n 100% thu\u1ebf TNDN trong 4 n\u0103m \u0111\u1ea7u (k\u1ec3 t\u1eeb n\u0103m c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf) v\u00e0 gi\u1ea3m 50% trong 9 n\u0103m ti\u1ebfp theo &#8211; ti\u1ebft ki\u1ec7m h\u00e0ng tri\u1ec7u USD ti\u1ec1n thu\u1ebf.<\/span><\/p>\n<p> <span style=\"font-weight: 400;\">&gt;&gt;&gt; \u0110\u1ec3 c\u1eadp nh\u1eadt chi ti\u1ebft v\u00e0 \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t v\u1ec1 to\u00e0n b\u1ed9 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p n\u0103m 2025, vui l\u00f2ng \u0111\u1ecdc b\u00e0i vi\u1ebft: <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/vinatpt.com\/vi\/uu-dai-thue-tai-viet-nam-2025-huong-dan-toan-dien-de-toi-uu-hoa-loi-nhuan-theo-luat-thue-tndn-moi\/\">\u01afu \u0111\u00e3i Thu\u1ebf t\u1ea1i Vi\u1ec7t Nam 2025: H\u01b0\u1edbng d\u1eabn To\u00e0n di\u1ec7n \u0111\u1ec3 T\u1ed1i \u01b0u h\u00f3a L\u1ee3i nhu\u1eadn theo Lu\u1eadt Thu\u1ebf TNDN M\u1edbi<\/a><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8437\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-scaled.webp\" alt=\"Tu\u00e2n th\u1ee7 Thu\u1ebf cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam: C\u00e1c Lo\u1ea1i Thu\u1ebf C\u1ed1t l\u00f5i &#038; D\u1ecbch v\u1ee5 H\u1ed7 tr\u1ee3 CPA\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-3-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/dich-vu-tu-van-thue\/ke-khai-thue\/\" target=\"_blank\" class=\"button alert is-shade is-medium box-shadow-2\" rel=\"noopener\" style=\"border-radius:99px;\">\n\t\t<span>Nh\u1eadn t\u01b0 v\u1ea5n chuy\u00ean gia v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf<\/span>\n\t<\/a>\n\n<h2><b>3. Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) v\u00e0 Tr\u00e1ch nhi\u1ec7m B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i cho Nh\u00e2n s\u1ef1<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) v\u00e0 B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i (BHXH) cho l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng &#8211; \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c chuy\u00ean gia v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (Expats) &#8211; lu\u00f4n ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb truy thu thu\u1ebf r\u1ea5t l\u1edbn n\u1ebfu kh\u00f4ng ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa.<\/span><\/p>\n<h3><b>3.1. Quy t\u1eafc Kh\u1ea5u tr\u1eeb Thu\u1ebf TNCN &#038; Ph\u00e2n lo\u1ea1i T\u00ecnh tr\u1ea1ng C\u01b0 tr\u00fa<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) theo th\u00e1ng ho\u1eb7c qu\u00fd tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n C\u01b0 tr\u00fa: <\/b><span style=\"font-weight: 400;\">C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch (ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c). \u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 5% \u0111\u1ebfn 35% tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n C\u01b0 tr\u00fa: <\/b>C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch (ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c). \u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 5% \u0111\u1ebfn 35% tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u<\/li>\n<\/ul>\n<h3><b>3.2. Tr\u00e1ch nhi\u1ec7m B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, doanh nghi\u1ec7p FDI ph\u1ea3i \u0111\u00f3ng c\u00e1c kho\u1ea3n sau cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng Vi\u1ec7t Nam: <\/b><span style=\"font-weight: 400;\">Tr\u00edch \u0111\u00f3ng BHXH, BHYT, BHTN v\u1edbi t\u1ed5ng t\u1ef7 l\u1ec7 32% (Doanh nghi\u1ec7p \u0111\u00f3ng 21,5%, Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng 10,5%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng N\u01b0\u1edbc ngo\u00e0i (Expats):<\/b> <span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c tham gia BHXH v\u00e0 BHYT n\u1ebfu c\u00f3 Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng (Work Permit) v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n ho\u1eb7c c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 1 n\u0103m tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p><b>&gt;&gt;&gt; \u0110\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft:<\/b><span style=\"font-weight: 400;\"> <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vinatpt.com\/vi\/thue-tncn-2026-diem-moi-dang-chu-y-cho-nguoi-lao-dong\/\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN 2026: \u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/10\/Eng-Handbook-for-investor.pdf\"><span style=\"font-weight: 400;\">C\u1ea9m nang thu\u1ebf Vi\u1ec7t Nam d\u00e0nh cho nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a Vina TPT<\/span><\/a><\/li>\n<\/ul>\n<h2><b>4. Thu\u1ebf Nh\u00e0 th\u1ea7u N\u01b0\u1edbc ngo\u00e0i (FCT) v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 Ph\u00e1p l\u00fd li\u00ean quan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf Nh\u00e0 th\u1ea7u N\u01b0\u1edbc ngo\u00e0i (FCT) l\u00e0 s\u1eafc thu\u1ebf \u0111\u1eb7c th\u00f9 m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p FDI m\u1edbi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng b\u1ecf s\u00f3t, d\u1eabn \u0111\u1ebfn c\u00e1c vi ph\u1ea1m v\u1ec1 k\u00ea khai v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3><b>4.1. B\u1ea3n ch\u1ea5t &#038; C\u01a1 ch\u1ebf Thu Thu\u1ebf FCT<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf FCT \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a g\u1eafn li\u1ec1n v\u1edbi d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam (nh\u01b0 b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m, ph\u00ed t\u01b0 v\u1ea5n qu\u1ea3n l\u00fd t\u1eeb c\u00f4ng ty m\u1eb9, d\u1ecbch v\u1ee5 ti\u1ebfp th\u1ecb k\u1ef9 thu\u1eadt s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi,&#8230;).<br \/><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf FCT bao g\u1ed3m 2 th\u00e0nh ph\u1ea7n ch\u00ednh: Thu\u1ebf GTGT v\u00e0 Thu\u1ebf TNDN (ho\u1eb7c Thu\u1ebf TNCN). Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf FCT thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n thanh to\u00e1n. <\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty FDI thanh to\u00e1n 100.000 USD ph\u00ed b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m cho c\u00f4ng ty m\u1eb9 t\u1ea1i Singapore. C\u00f4ng ty ph\u1ea3i x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t FCT \u00e1p d\u1ee5ng (th\u01b0\u1eddng l\u00e0 5% thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ti\u1ec1n b\u1ea3n quy\u1ec1n), \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u, \u0111\u1ed3ng th\u1eddi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf FCT trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n.<\/span><\/p>\n<h3><b>4.2.2.<\/b> <b>C\u00e1c kho\u1ea3n ph\u00ed b\u1eaft bu\u1ed9c kh\u00e1c &#038; ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i b\u1ed1n lo\u1ea1i thu\u1ebf ch\u00ednh, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ph\u00e1p l\u00fd t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f2n bao g\u1ed3m B\u00e1o c\u00e1o Ho\u1ea1t \u0111\u1ed9ng \u0110\u1ea7u t\u01b0 (IAR): K\u00ea khai v\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n tr\u00ean H\u1ec7 th\u1ed1ng Th\u00f4ng tin Qu\u1ed1c gia v\u1ec1 \u0110\u1ea7u t\u01b0.<\/span><\/p>\n<h2><b>5. L\u1ee3i \u00edch khi S\u1eed d\u1ee5ng D\u1ecbch v\u1ee5 Thu\u1ebf c\u1ee7a Vina TPT<br \/><\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Khi l\u1ef1a ch\u1ecdn h\u1ee3p t\u00e1c v\u1edbi Vina TPT, c\u00e1c c\u00f4ng ty FDI kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 khai thu\u1ebf b\u00ean ngo\u00e0i &#8211; h\u1ecd c\u00f2n ch\u1ee7 \u0111\u1ed9ng trang b\u1ecb cho m\u00ecnh m\u1ed9t &#8220;l\u00e1 ch\u1eafn t\u00e0i ch\u00ednh&#8221; v\u1eefng ch\u1eafc cho to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec ph\u1ea3i duy tr\u00ec m\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n &#8211; thu\u1ebf n\u1ed9i b\u1ed9 c\u1ed3ng k\u1ec1nh v\u1edbi chi ph\u00ed \u0111\u1eaft \u0111\u1ecf nh\u01b0ng v\u1eabn \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 hay h\u1ea1n ch\u1ebf v\u1ec1 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt lu\u1eadt, vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi Vina TPT gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh l\u00ean \u0111\u1ebfn 40%. Quan tr\u1ecdng h\u01a1n, nh\u1edd m\u00f4 h\u00ecnh ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp 3 c\u1ea5p do \u0111\u1ed9i ng\u0169 chuy\u00ean gia CPA v\u00e0 K\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u00e0u kinh nghi\u1ec7m tr\u1ef1c ti\u1ebfp v\u1eadn h\u00e0nh, m\u1ecdi r\u1ee7i ro v\u1ec1 truy thu thu\u1ebf, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh hay sai s\u00f3t khi quy\u1ebft to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c tri\u1ec7t ti\u00eau ngay t\u1eeb g\u1ed1c. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf s\u1ef1 an to\u00e0n ph\u00e1p l\u00fd, Vina TPT c\u00f2n \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u1ed1 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u01a1 c\u1ea5u chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo \u0111\u00fang tinh th\u1ea7n c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN. \u0110\u1ed3ng th\u1eddi, to\u00e0n b\u1ed9 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a th\u00e0nh c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb song ng\u1eef (Anh &#8211; Vi\u1ec7t), t\u1ea1o c\u1ea7u n\u1ed1i th\u00f4ng tin minh b\u1ea1ch gi\u00fap H\u1ed9i \u0111\u1ed3ng Qu\u1ea3n tr\u1ecb v\u00e0 C\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft b\u1ee9c tranh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c theo th\u1eddi gian th\u1ef1c. T\u1ea5t c\u1ea3 mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i, gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1eadp trung ho\u00e0n to\u00e0n v\u00e0o m\u1ee5c ti\u00eau m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng.<br \/>  <\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea1n \u0111ang lo l\u1eafng v\u1ec1 v\u1ea5n \u0111\u1ec1 tu\u00e2n th\u1ee7 thu\u1ebf? H\u00e3y li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed v\u00e0 tr\u1ea3i nghi\u1ec7m d\u1ecbch v\u1ee5 thu\u1ebf chuy\u00ean s\u00e2u. <\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\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-8436\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-scaled.webp\" alt=\"Tu\u00e2n th\u1ee7 Thu\u1ebf cho Doanh nghi\u1ec7p FDI t\u1ea1i Vi\u1ec7t Nam: C\u00e1c Lo\u1ea1i Thu\u1ebf C\u1ed1t l\u00f5i &#038; D\u1ecbch v\u1ee5 H\u1ed7 tr\u1ee3 CPA\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/07\/Vietnam-Tax-Compliance-for-FDI-Key-Taxes-CPA-Services-4-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i khi b\u01b0\u1edbc v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, vi\u1ec7c tu\u00e2n th\u1ee7 thu\u1ebf kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng l\u00e2u d\u00e0i&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[1655,1653,1654],"class_list":["post-9120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat","tag-nghia-vu-thue-tai-viet-nam-doi-voi-cac-cong-ty-nuoc-ngoai","tag-tuan-thu-thue","tag-tuan-thu-thue-cua-doanh-nghiep-fdi-tai-viet-nam"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/9120","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=9120"}],"version-history":[{"count":2,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/9120\/revisions"}],"predecessor-version":[{"id":9122,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/9120\/revisions\/9122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/9119"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=9120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=9120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=9120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}