{"id":11904,"date":"2025-07-11T02:28:53","date_gmt":"2025-07-11T02:28:53","guid":{"rendered":"https:\/\/mva.vn\/?p=11904"},"modified":"2025-07-11T02:28:53","modified_gmt":"2025-07-11T02:28:53","slug":"nghi-quyet-198-2025-qh15-mien-giam-thue-tndn-tncn-le-phi-mon-bai","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/nghi-quyet-198-2025-qh15-mien-giam-thue-tndn-tncn-le-phi-mon-bai\/","title":{"rendered":"NGH\u1eca QUY\u1ebeT 198\/2025\/QH15: MI\u1ec4N GI\u1ea2M THU\u1ebe TNDN, TNCN, L\u1ec6 PH\u00cd M\u00d4N B\u00c0I"},"content":{"rendered":"

Sorry, this entry is only available in 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>

Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam kh\u00f4ng ng\u1eebng chuy\u1ec3n m\u00ecnh m\u1ea1nh m\u1ebd, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 v\u1edbi nhi\u1ec1u ch\u00ednh s\u00e1ch \u0111\u1ed9t ph\u00e1 nh\u1eb1m th\u00fac \u0111\u1ea9y khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SMEs) v\u00e0 start-up \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m s\u00e1ng c\u1ee7a ngh\u1ecb quy\u1ebft n\u00e0y ch\u00ednh l\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

I. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u2013 Mi\u1ec5n 100% thu\u1ebf TNDN trong 3 n\u0103m<\/h2>\n

Theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SMEs) s\u1ebd \u0111\u01b0\u1ee3c:<\/span><\/p>\n

Mi\u1ec5n 100% thu\u1ebf TNDN trong v\u00f2ng 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.<\/span><\/p>\n

Sau th\u1eddi gian mi\u1ec5n, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, n\u1ebfu \u0111i\u1ec1u ki\u1ec7n ph\u00f9 h\u1ee3p.<\/span><\/p>\n

Ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 li\u1ec1u thu\u1ed1c ti\u1ebfp s\u1ee9c m\u1ea1nh m\u1ebd cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u2013 v\u1ed1n \u0111ang chi\u1ebfm h\u01a1n 97% t\u1ed5ng s\u1ed1 doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, nh\u01b0ng g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 v\u1ed1n, chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh.<\/span><\/p>\n

\"\"<\/p>\n

II. Doanh nghi\u1ec7p start-up \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o \u2013 \u01afu \u0111\u00e3i \u0111\u1ed9t ph\u00e1<\/h2>\n

C\u00e1c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p, t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng:<\/span><\/p>\n

Mi\u1ec5n 100% thu\u1ebf TNDN trong 2 n\u0103m \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n

Gi\u1ea3m 50% thu\u1ebf TNDN trong 4 n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 \u01b0u \u0111\u00e3i ch\u01b0a t\u1eebng c\u00f3 trong ti\u1ec1n l\u1ec7, mang th\u00f4ng \u0111i\u1ec7p r\u00f5 r\u00e0ng: Vi\u1ec7t Nam \u0111\u1eb7t k\u1ef3 v\u1ecdng l\u1edbn v\u00e0o h\u1ec7 sinh th\u00e1i \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o nh\u01b0 \u0111\u00f2n b\u1ea9y t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf trong d\u00e0i h\u1ea1n.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng:<\/span><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 \u201cdoanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o\u201d theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ho\u1eb7c thu\u1ed9c danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c qu\u1ef9 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span><\/p>\n

III. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho chuy\u00ean gia l\u00e0m vi\u1ec7c t\u1ea1i start-up<\/h2>\n

Ch\u00ednh s\u00e1ch c\u0169ng m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i cho c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c doanh nghi\u1ec7p start-up, c\u1ee5 th\u1ec3:<\/span><\/p>\n

Mi\u1ec5n 100% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong 2 n\u0103m \u0111\u1ea7u l\u00e0m vi\u1ec7c.<\/span><\/p>\n

Gi\u1ea3m 50% thu\u1ebf TNCN trong 4 n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 bi\u1ec7n ph\u00e1p thi\u1ebft th\u1ef1c \u0111\u1ec3 thu h\u00fat nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao, chuy\u00ean gia c\u00f4ng ngh\u1ec7, nh\u00e0 khoa h\u1ecdc v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1edf v\u1ec1 c\u1ed1ng hi\u1ebfn cho h\u1ec7 sinh th\u00e1i kh\u1edfi nghi\u1ec7p Vi\u1ec7t Nam.<\/span><\/p>\n

IV. Mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n trong start-up<\/h2>\n

\u0110\u1ec3 khuy\u1ebfn kh\u00edch ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n \u0111\u1ed5 v\u00e0o c\u00e1c start-up:<\/span><\/p>\n

C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, g\u00f3p v\u1ed1n, quy\u1ec1n mua c\u1ed5 ph\u1ea7n t\u1ea1i doanh nghi\u1ec7p start-up \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 thu\u1ebf TNCN v\u00e0 TNDN.<\/span><\/p>\n

Vi\u1ec7c mi\u1ec5n thu\u1ebf cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m mang t\u00ednh d\u00e0i h\u1ea1n th\u1ec3 hi\u1ec7n s\u1ef1 cam k\u1ebft c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong b\u1ea3o v\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf tri th\u1ee9c.<\/span><\/p>\n

V. Xo\u00e1 b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1eeb ng\u00e0y 01\/01\/2026<\/h2>\n

M\u1ed9t tin c\u1ef1c k\u1ef3 vui cho to\u00e0n b\u1ed9 c\u1ed9ng \u0111\u1ed3ng kinh doanh: L\u1ec7 ph\u00ed m\u00f4n b\u00e0i s\u1ebd ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf ho\u00e0n to\u00e0n t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a:<\/span><\/p>\n

T\u1ea5t c\u1ea3 doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1ebd kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i h\u00e0ng n\u0103m.<\/span><\/p>\n

Gi\u1ea3m g\u00e1nh n\u1eb7ng chi ph\u00ed cho h\u01a1n 5 tri\u1ec7u ch\u1ee7 th\u1ec3 kinh doanh tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n

VI. H\u1ed7 tr\u1ee3 chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u00e0 t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/h2>\n

Ngo\u00e0i c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf, Ngh\u1ecb quy\u1ebft 198 c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung h\u1ed7 tr\u1ee3 b\u1ed5 sung:<\/span><\/p>\n

Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p l\u1edbn d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

Mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed c\u1ea5p l\u1ea1i gi\u1ea5y t\u1edd khi t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p theo h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh, s\u00e1t nh\u1eadp\u2026<\/span><\/p>\n

\u0110\u00e2y l\u00e0 t\u00edn hi\u1ec7u t\u00edch c\u1ef1c cho vi\u1ec7c th\u00fac \u0111\u1ea9y tinh th\u1ea7n li\u00ean k\u1ebft \u2013 chia s\u1ebb trong doanh nghi\u1ec7p, c\u0169ng nh\u01b0 khuy\u1ebfn kh\u00edch c\u00e1c DN m\u1ea1nh h\u1ed7 tr\u1ee3 c\u1ed9ng \u0111\u1ed3ng kh\u1edfi nghi\u1ec7p.<\/span><\/p>\n

VII. C\u01a1 ch\u1ebf l\u1ef1a ch\u1ecdn ch\u00ednh s\u00e1ch c\u00f3 l\u1ee3i h\u01a1n<\/h2>\n

M\u1ed9t \u0111i\u1ec3m r\u1ea5t \u201cm\u1edf\u201d trong Ngh\u1ecb quy\u1ebft 198 l\u00e0:<\/span><\/p>\n

Doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i theo Ngh\u1ecb quy\u1ebft n\u00e0y ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 l\u1ee3i h\u01a1n.<\/span><\/p>\n

\u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch cho doanh nghi\u1ec7p, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ch\u1ecbu ch\u00ednh s\u00e1ch c\u1ee9ng nh\u1eafc, kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf.<\/span><\/p>\n

VIII. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/h2>\n

Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/05\/2025.<\/span><\/p>\n

C\u00e1c n\u1ed9i dung c\u1ee5 th\u1ec3 s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c b\u1ed9 ng\u00e0nh trong th\u1eddi gian t\u1edbi.<\/span><\/p>\n

IX. K\u1ebft lu\u1eadn: M\u1ed9t c\u00fa h\u00edch ch\u00ednh s\u00e1ch \u2013 nhi\u1ec1u c\u01a1 h\u1ed9i v\u00e0ng<\/h2>\n

Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf, m\u00e0 l\u00e0 tuy\u00ean b\u1ed1 chi\u1ebfn l\u01b0\u1ee3c: Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p \u2013 nh\u1ea5t l\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 SMEs.<\/span><\/p>\n

Trong t\u01b0\u01a1ng lai g\u1ea7n, c\u00e1c doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1t c\u01a1 h\u1ed9i t\u1eeb Ngh\u1ecb quy\u1ebft n\u00e0y s\u1ebd c\u00f3 th\u1ec3:<\/span><\/p>\n

T\u0103ng c\u01b0\u1eddng t\u00edch l\u0169y v\u1ed1n;<\/span><\/p>\n

T\u00e1i \u0111\u1ea7u t\u01b0 cho R&D v\u00e0 \u0111\u1ed5i m\u1edbi;<\/span><\/p>\n

Thu h\u00fat \u0111\u01b0\u1ee3c nh\u00e2n l\u1ef1c v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed1t;<\/span><\/p>\n

V\u00e0 quan tr\u1ecdng nh\u1ea5t \u2013 s\u1ed1ng s\u00f3t v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong m\u00f4i tr\u01b0\u1eddng kinh doanh \u0111\u1ea7y bi\u1ebfn \u0111\u1ed9ng.<\/span><\/p>\n

N\u1ebfu b\u1ea1n l\u00e0 doanh nghi\u1ec7p nh\u1ecf, start-up ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m \u2013 b\u00e2y gi\u1edd l\u00e0 th\u1eddi \u0111i\u1ec3m v\u00e0ng \u0111\u1ec3 b\u1eaft \u0111\u1ea7u ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh!<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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. 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