{"id":10762,"date":"2025-04-21T09:27:06","date_gmt":"2025-04-21T09:27:06","guid":{"rendered":"https:\/\/mva.vn\/?p=10762"},"modified":"2025-04-21T09:27:06","modified_gmt":"2025-04-21T09:27:06","slug":"tim-hieu-cac-truong-hop-mien-thue-thu-nhap-doanh-nghiep-thue-mon-bai","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/tim-hieu-cac-truong-hop-mien-thue-thu-nhap-doanh-nghiep-thue-mon-bai\/","title":{"rendered":"T\u00ecm hi\u1ec3u c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf m\u00f4n b\u00e0i"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/10762\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf t\u1eeb Nh\u00e0 n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu\u1ebf m\u00f4n b\u00e0i. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh k\u00ea khai, \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft sau \u0111\u00e2y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch r\u00f5 r\u00e0ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN v\u00e0 thu\u1ebf m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh nh\u01b0: mi\u1ec5n thu\u1ebf cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, doanh nghi\u1ec7p trong khu c\u00f4ng nghi\u1ec7p, v\u00f9ng kinh t\u1ebf kh\u00f3 kh\u0103n, c\u00f9ng nhi\u1ec1u ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf h\u1ed7 tr\u1ee3 sau d\u1ecbch b\u1ec7nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1ch tr\u00ecnh b\u00e0y d\u1ec5 hi\u1ec3u, k\u00e8m theo d\u1eabn ch\u1ee9ng v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c t\u1ebf, b\u00e0i vi\u1ebft s\u1ebd gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft r\u00f5 r\u00e0ng quy\u1ec1n l\u1ee3i thu\u1ebf c\u1ee7a m\u00ecnh v\u00e0 tr\u00e1nh nh\u1eefng thi\u1ebfu s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">I. Gi\u1ea3i \u0111\u00e1p thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu, thu h\u00e0ng n\u0103m, \u0111\u00e1nh v\u00e0o doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1 nh\u00e2n kinh doanh d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c doanh thu, ho\u1eb7c m\u1ee9c thu nh\u1eadp \u01b0\u1edbc t\u00ednh. \u0110\u00e2y l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">II. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (l\u1ec7 ph\u00ed) m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.1.Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp (t\u1eeb 01\/01 \u0111\u1ebfn 31\/12).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng v\u1edbi:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp m\u1edbi (k\u1ec3 c\u1ea3 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh\u2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_10764\" aria-describedby=\"caption-attachment-10764\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-10764\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cac-truong-hop-mien-thu-thu-nhap-doanh-nghiep.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cac-truong-hop-mien-thu-thu-nhap-doanh-nghiep.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cac-truong-hop-mien-thu-thu-nhap-doanh-nghiep-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/04\/cac-truong-hop-mien-thu-thu-nhap-doanh-nghiep-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-10764\" class=\"wp-caption-text\"><em>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf m\u00f4n b\u00e0i<\/em><\/figcaption><\/figure>\n<h3><span style=\"font-weight: 400;\">2.2.Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p GCN \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o k\u00e8m h\u1ed3 s\u01a1 t\u1eeb c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu m\u1edf th\u00eam chi nh\u00e1nh, VP\u0110D\u2026 trong th\u1eddi gian mi\u1ec5n, th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.3.H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng doanh thu nh\u1ecf, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.4.Doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111ang ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng phi l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.5.H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p HTX ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m: tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i d\u00f9 c\u00f3 doanh thu l\u1edbn.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.6.Chi nh\u00e1nh, VP\u0110D, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a HTX, li\u00ean hi\u1ec7p HTX n\u00f4ng nghi\u1ec7p<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c mi\u1ec5n n\u1ebfu ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.7.Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n x\u00e3, h\u1ee3p t\u00e1c x\u00e3 t\u00edn d\u1ee5ng<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c mi\u1ec5n n\u1ebfu ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p x\u00e3, th\u1ecb tr\u1ea5n (kh\u00f4ng ph\u1ea3i khu v\u1ef1c \u0111\u00f4 th\u1ecb l\u1edbn).<\/span><\/li>\n<\/ul>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/tim-hieu-cach-ke-khai-tinh-thue-cho-thue-tai-san\/\"><strong>C\u00e1ch k\u00ea khai t\u00ednh thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/a><\/span><\/em><\/p>\n<h2>III. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i c\u00f3 th\u1eddi h\u1ea1n<\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u00ean th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i nh\u01b0ng ch\u1ec9 trong kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. Bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00f4ng ty, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong 3 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb m\u00f4 h\u00ecnh h\u1ed9 kinh doanh.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu trong th\u1eddi gian mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u00eau tr\u00ean, c\u00e1c c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c chi nh\u00e1nh th\u00ec hi\u1ec3n nhi\u00ean, c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, chi nh\u00e1nh n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i v\u1edbi th\u1eddi h\u1ea1n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/p>\n<h2>IV. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai kh\u00f4ng?<\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i v\u1edbi th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp ho\u1eb7c n\u0103m b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i (ngo\u1ea1i tr\u1eeb c\u00e1 nh\u00e2n kinh doanh v\u00e0 HKD) m\u1edbi th\u00e0nh l\u1eadp (bao g\u1ed3m doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb HKD) ho\u1eb7c th\u00e0nh l\u1eadp th\u00eam \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ho\u1eb7c b\u1eaft \u0111\u1ea7u tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u1ea7n n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i. Vi\u1ec7c t\u00ednh ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; Doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i v\u1eabn ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m th\u00e0nh l\u1eadp.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p c\u00f9ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp m\u1edbi trong n\u0103m 2025 th\u00ec ph\u1ea3i ti\u1ebfn h\u00e0nh n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01\/2026.<\/span><\/p>\n<p><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu trong n\u0103m ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i v\u1ec1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf m\u00f4n b\u00e0i trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 n\u0103m sau n\u0103m ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i.<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u00edt doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf t\u1eeb Nh\u00e0 n\u01b0\u1edbc, \u0111\u1eb7c..<\/p>\n","protected":false},"author":1,"featured_media":10763,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10762","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}T\u00ecm hi\u1ec3u c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf m\u00f4n b\u00e0i. 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