{"id":12931,"date":"2025-10-15T02:19:13","date_gmt":"2025-10-15T02:19:13","guid":{"rendered":"https:\/\/mva.vn\/?p=12931"},"modified":"2025-10-15T02:19:13","modified_gmt":"2025-10-15T02:19:13","slug":"nhung-diem-moi-noi-bat-trong-luat-thue-tndn-2025-doanh-nghiep-can-biet","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/nhung-diem-moi-noi-bat-trong-luat-thue-tndn-2025-doanh-nghiep-can-biet\/","title":{"rendered":"NH\u1eeeNG \u0110I\u1ec2M M\u1edaI N\u1ed4I B\u1eacT TRONG LU\u1eacT THU\u1ebe TNDN 2025 &#8211; DOANH NGHI\u1ec6P C\u1ea6N BI\u1ebeT"},"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\/12931\" 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><p class=\"ai-optimize-7 ai-optimize-introduction\"><span style=\"font-weight: 400;\">Vi\u1ec7c Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 v\u00e0o ng\u00e0y 14\/06\/2025, v\u1edbi hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/10\/2025, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n<p class=\"ai-optimize-8\"><span style=\"font-weight: 400;\">Lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m m\u1ee5c ti\u00eau t\u0103ng t\u00ednh c\u00f4ng b\u1eb1ng, minh b\u1ea1ch, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng xu h\u01b0\u1edbng kinh t\u1ebf s\u1ed1, n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 \u0111i\u1ec3m ch\u01b0a c\u00f2n ph\u00f9 h\u1ee3p trong Lu\u1eadt TNDN hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<p class=\"ai-optimize-9\"><span style=\"font-weight: 400;\">V\u1edbi vai tr\u00f2 l\u00e0 m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n, vi\u1ec7c hi\u1ec3u r\u00f5 nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf, t\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i ph\u00f9 h\u1ee3p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd tr\u00ecnh b\u00e0y chi ti\u1ebft c\u00e1c \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm.<\/span><\/p>\n<h2 class=\"ai-optimize-10\"><b>I. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/b><\/h2>\n<ul>\n<li class=\"ai-optimize-11\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025, v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 tr\u1edf \u0111i.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<li class=\"ai-optimize-12\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c Lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh, s\u1eeda \u0111\u1ed5i tr\u01b0\u1edbc \u0111\u00e2y (Lu\u1eadt TNDN 14\/2008 v\u00e0 c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung) h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y n\u00e0y.\u00a0<\/span><\/li>\n<li class=\"ai-optimize-13\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp, c\u00f3 quy \u0111\u1ecbnh r\u00f5: n\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo lu\u1eadt c\u0169 nh\u01b0ng c\u0169ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo lu\u1eadt m\u1edbi, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo lu\u1eadt c\u0169 ho\u1eb7c lu\u1eadt m\u1edbi cho ph\u1ea7n th\u1eddi gian c\u00f2n l\u1ea1i.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-12933\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/10\/diem-noi-bat-trong-luat-thue-tndn-2025.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/10\/diem-noi-bat-trong-luat-thue-tndn-2025.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/10\/diem-noi-bat-trong-luat-thue-tndn-2025-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/10\/diem-noi-bat-trong-luat-thue-tndn-2025-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<ul>\n<li class=\"ai-optimize-14\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i, nh\u01b0ng theo lu\u1eadt m\u1edbi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 tr\u1edf \u0111i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo lu\u1eadt m\u1edbi cho th\u1eddi gian c\u00f2n l\u1ea1i.\u00a0<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-15\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p chu\u1ea9n b\u1ecb k\u1ebf ho\u1ea1ch thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh t\u00e0i ch\u00ednh, tr\u00e1nh sai s\u00f3t khi \u00e1p d\u1ee5ng Lu\u1eadt m\u1edbi.<\/span><\/p>\n<h2 class=\"ai-optimize-16\"><b>II. M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h2>\n<h3 class=\"ai-optimize-17\"><b>2.1. M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p class=\"ai-optimize-18\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN, theo \u0111\u00f3:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-19\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u1eabn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng truy\u1ec1n th\u1ed1ng.\u00a0<\/span><\/li>\n<li class=\"ai-optimize-20\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i (c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam) n\u1ebfu c\u00f3 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u00e1t sinh thu nh\u1eadp t\u1eeb n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 t\u1ea1i Vi\u1ec7t Nam c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN. Lu\u1eadt m\u1edbi b\u1ed5 sung r\u00f5 r\u00e0ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span><a href=\"https:\/\/htpldn.moj.gov.vn\/Pages\/chi-tiet-tin.aspx?ItemID=692&amp;l=Bantin&amp;utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">\n<p><\/span><\/a><\/li>\n<li class=\"ai-optimize-21\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng s\u1ed1, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi: d\u00f9 kh\u00f4ng \u0111\u1eb7t tr\u1ee5 s\u1edf t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu t\u1ea1o ra doanh thu t\u1eeb th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam th\u00ec b\u1ecb \u00e1p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-22\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi r\u1ea5t quan tr\u1ecdng nh\u1eb1m b\u1eaft k\u1ecbp xu h\u01b0\u1edbng s\u1ed1 h\u00f3a kinh t\u1ebf, thu h\u1eb9p \u201ckho\u1ea3ng tr\u1ed1ng\u201d thu thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/p>\n<h3 class=\"ai-optimize-23\"><b>2.2. M\u1edf r\u1ed9ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p class=\"ai-optimize-24\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 m\u1edf r\u1ed9ng v\u00e0 l\u00e0m r\u00f5 h\u01a1n c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-25\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n.\u00a0<\/span><\/li>\n<li class=\"ai-optimize-26\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 s\u1ebd l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n tr\u1eeb.<\/span><\/li>\n<li class=\"ai-optimize-27\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7 (tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) c\u0169ng \u0111\u01b0\u1ee3c li\u1ec7t v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/li>\n<li class=\"ai-optimize-28\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u01b0 kho\u1ea3n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed kh\u00f4ng s\u1eed d\u1ee5ng, n\u1ee3 kh\u00f3 \u0111\u00f2i x\u00f3a nay thu h\u1ed3i, ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, t\u00e0i tr\u1ee3, t\u1eb7ng cho b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u2026 c\u0169ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n).\u00a0<\/span><\/li>\n<li class=\"ai-optimize-29\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i, \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN t\u1ea1i n\u01b0\u1edbc ngo\u00e0i t\u00ednh v\u00e0o thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u1edf Vi\u1ec7t Nam (song kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam) \u2014 \u0111\u1ec3 tr\u00e1nh \u0111\u00e1nh thu\u1ebf k\u00e9p.<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-30\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 bao qu\u00e1t h\u01a1n, \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 h\u1ea1n ch\u1ebf l\u1ed7 h\u1ed5ng thu thu\u1ebf.<\/span><\/p>\n<h2 class=\"ai-optimize-31\"><b>III. Thu\u1ebf su\u1ea5t m\u1edbi: c\u01a1 c\u1ea5u nhi\u1ec1u t\u1ea7ng, \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p nh\u1ecf<\/b><\/h2>\n<p class=\"ai-optimize-32\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Lu\u1eadt m\u1edbi l\u00e0 c\u01a1 c\u1ea5u thu\u1ebf su\u1ea5t \u0111a t\u1ea7ng, t\u00edch h\u1ee3p c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf \u2013 v\u1eeba, nh\u1eb1m gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf, th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h3 class=\"ai-optimize-33\"><b>3.1. Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng v\u00e0 c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i<\/b><\/h3>\n<p class=\"ai-optimize-34\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10 Lu\u1eadt 2025:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-35\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20% \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li class=\"ai-optimize-36\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 15% \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li class=\"ai-optimize-37\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17% \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<li class=\"ai-optimize-38\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u00f3 li\u00ean k\u1ebft ho\u1eb7c l\u00e0 c\u00f4ng ty con n\u1ebfu trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft b\u1ea5t k\u1ef3 b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17%.<\/span><\/li>\n<li class=\"ai-optimize-39\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm: m\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 50%, ho\u1eb7c 40% trong c\u00e1c v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-40\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n t\u1ea7ng thu\u1ebf su\u1ea5t nh\u01b0 v\u1eady gi\u00fap doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u01a1 h\u1ed9i h\u01b0\u1edfng l\u1ee3i, \u0111\u1ed3ng th\u1eddi gi\u1eef m\u1ee9c thu\u1ebf ph\u1ed5 th\u00f4ng kh\u00f4ng qu\u00e1 th\u1ea5p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3 class=\"ai-optimize-41\"><b>3.2. So s\u00e1nh v\u1edbi lu\u1eadt hi\u1ec7n h\u00e0nh<\/b><\/h3>\n<p class=\"ai-optimize-42\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc Lu\u1eadt 2025, Lu\u1eadt TNDN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20% (c\u00f3 m\u1ed9t s\u1ed1 \u01b0u \u0111\u00e3i ri\u00eang l\u1ebb cho d\u1ef1 \u00e1n, l\u0129nh v\u1ef1c \u01b0u ti\u00ean), nh\u01b0ng kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i chung theo m\u1ee9c doanh thu nh\u1ecf \u2013 v\u1eeba nh\u01b0 15%, 17%.\u00a0<\/span><\/p>\n<p class=\"ai-optimize-43\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, \u0111i\u1ec3m m\u1edbi n\u00e0y \u0111em l\u1ea1i s\u1ef1 c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf trong giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p ho\u1eb7c t\u0103ng tr\u01b0\u1edfng v\u1eeba ph\u1ea3i.<\/span><\/p>\n<h2 class=\"ai-optimize-44\"><b>IV. \u01afu \u0111\u00e3i thu\u1ebf \u2013 m\u1edf r\u1ed9ng, r\u00f5 r\u00e0ng h\u01a1n v\u00e0 linh ho\u1ea1t h\u01a1n<\/b><\/h2>\n<p class=\"ai-optimize-45\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN, nh\u1eb1m khuy\u1ebfn kh\u00edch \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, ph\u00e1t tri\u1ec3n khoa h\u1ecdc \u2013 c\u00f4ng ngh\u1ec7. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt:<\/span><\/p>\n<h3 class=\"ai-optimize-46\"><b>4.1. R\u00fat ng\u1eafn th\u1eddi gian mi\u1ec5n thu\u1ebf<\/b><\/h3>\n<ul>\n<li class=\"ai-optimize-47\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb nghi\u00ean c\u1ee9u \u2013 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi khi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 5 n\u0103m.<\/span><\/li>\n<li class=\"ai-optimize-48\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 r\u00fat ng\u1eafn th\u1eddi gian mi\u1ec5n thu\u1ebf c\u00f2n 3 n\u0103m cho c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u \u2013 ph\u00e1t tri\u1ec3n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi, th\u1eed nghi\u1ec7m s\u1ea3n ph\u1ea9m trong giai \u0111o\u1ea1n th\u1eed nghi\u1ec7m.<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-49\"><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00fat ng\u1eafn th\u1eddi gian mi\u1ec5n thu\u1ebf khi\u1ebfn doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc s\u1edbm h\u01a1n khi l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch t\u1ed1i \u01b0u.<\/span><\/p>\n<h3 class=\"ai-optimize-50\"><b>4.2. M\u1edf r\u1ed9ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/h3>\n<p class=\"ai-optimize-51\"><span style=\"font-weight: 400;\">Lu\u1eadt m\u1edbi b\u1ed5 sung th\u00eam nhi\u1ec1u lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-52\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf cho thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li class=\"ai-optimize-53\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf cho m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u1eb7c th\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li class=\"ai-optimize-54\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf cho c\u00e1c kho\u1ea3n thu nh\u1eadp chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<h3 class=\"ai-optimize-55\"><b>4.3. Chi ph\u00ed R&amp;D (nghi\u00ean c\u1ee9u &amp; ph\u00e1t tri\u1ec3n), \u0111\u1ed5i m\u1edbi \u2013 chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/b><\/h3>\n<p class=\"ai-optimize-56\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 cho ph\u00e9p:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-57\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch t\u1ed1i \u0111a 20% thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc \u2013 c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng qu\u1ef9 n\u00e0y ho\u1eb7c \u0111\u1ec3 t\u1ef1 tri\u1ec3n khai ho\u1eb7c \u0111\u1eb7t h\u00e0ng b\u00ean ngo\u00e0i theo c\u01a1 ch\u1ebf kho\u00e1n s\u1ea3n ph\u1ea9m.<\/span><\/li>\n<li class=\"ai-optimize-58\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c t\u00ednh chi ph\u00ed R&amp;D t\u1edbi 200% chi ph\u00ed th\u1ef1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u \u2013 ph\u00e1t tri\u1ec3n, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i s\u1ed1. (N\u00f3i c\u00e1ch kh\u00e1c: chi ph\u00ed th\u1ef1c t\u1ebf nh\u00e2n h\u1ec7 s\u1ed1 2)<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-59\"><span style=\"font-weight: 400;\">Hai \u0111i\u1ec3m n\u00e0y nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o tri th\u1ee9c, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi \u2014 h\u01b0\u1edbng t\u1edbi m\u00f4 h\u00ecnh kinh doanh b\u1ec1n v\u1eefng, n\u0103ng su\u1ea5t cao.<\/span><\/p>\n<h3 class=\"ai-optimize-60\"><b>4.4. Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i r\u00f5 r\u00e0ng, minh b\u1ea1ch<\/b><\/h3>\n<p class=\"ai-optimize-61\"><span style=\"font-weight: 400;\">Lu\u1eadt m\u1edbi quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd \u0111i\u1ec1u ki\u1ec7n, th\u1eddi h\u1ea1n, c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf, tr\u00e1nh vi\u1ec7c l\u1ee3i d\u1ee5ng \u01b0u \u0111\u00e3i, \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p class=\"ai-optimize-62\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4, thu nh\u1eadp, ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro khi b\u1ecb ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h2 class=\"ai-optimize-63\"><b>V. Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u2013 tinh ch\u1ec9nh v\u00e0 th\u1eaft ch\u1eb7t<\/b><\/h2>\n<p class=\"ai-optimize-64\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u201cnh\u1ea1y c\u1ea3m\u201d trong qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf. Lu\u1eadt 2025 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ea1n ch\u1ebf l\u1ee3i d\u1ee5ng.<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-65\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt m\u1edbi quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, v\u00ed d\u1ee5: chi ph\u00ed tr\u00edch tr\u01b0\u1edbc m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng, chi ph\u00ed t\u00e0i tr\u1ee3, t\u1eb7ng cho n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch kinh doanh, chi ph\u00ed tr\u1ea3 l\u00e3i v\u01b0\u1ee3t l\u00e3i su\u1ea5t v\u1ed1n vay th\u00f4ng th\u01b0\u1eddng, c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng minh h\u1ee3p l\u00fd\u2026<\/span><\/li>\n<li class=\"ai-optimize-66\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 l\u00e0m r\u00f5 r\u1eb1ng c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng th\u1ef1c t\u1ebf, chi ph\u00ed v\u01b0\u1ee3t m\u1ee9c h\u1ee3p l\u00fd, chi ph\u00ed kh\u00f4ng li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh s\u1ebd b\u1ecb lo\u1ea1i.<\/span><\/li>\n<li class=\"ai-optimize-67\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, n\u1ebfu doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh sinh l\u1eddi, ph\u1ea7n l\u1ee3i nhu\u1eadn t\u1eeb s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p b\u00f9 tr\u1eeb, nh\u01b0ng ph\u1ea7n thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f2n l\u1ea1i ph\u1ea3i t\u00ednh thu\u1ebf ri\u00eang, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.\u00a0<\/span><\/li>\n<li class=\"ai-optimize-68\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n minh ch\u1ee9ng r\u00f5 r\u00e0ng m\u1ee5c \u0111\u00edch, c\u0103n c\u1ee9, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho t\u1eebng kho\u1ea3n chi, \u0111\u1eb7c bi\u1ec7t c\u00e1c kho\u1ea3n chi l\u1edbn ho\u1eb7c chi cho ho\u1ea1t \u0111\u1ed9ng R&amp;D, marketing, qu\u1ea3ng c\u00e1o, t\u00e0i tr\u1ee3,\u2026<\/span><span style=\"font-weight: 400;\">\n<p><\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-69\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y nh\u1eb1m h\u1ea1n ch\u1ebf l\u1ea1m d\u1ee5ng chi ph\u00ed \u201c\u1ea3o\u201d, \u0111\u1ea3m b\u1ea3o thu \u0111\u00fang, thu \u0111\u1ee7 nh\u01b0ng v\u1eabn t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho chi ph\u00ed h\u1ee3p l\u00fd th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 class=\"ai-optimize-70\"><b>VI. \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i khi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><\/h2>\n<p class=\"ai-optimize-71\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u00f3 m\u00f4 h\u00ecnh s\u1edf h\u1eefu, h\u1ee3p t\u00e1c nhi\u1ec1u b\u00ean c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-72\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con, ho\u1eb7c c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (li\u00ean doanh, c\u00f4ng ty m\u1eb9 \u2013 con), \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (15% ho\u1eb7c 17%), t\u1ea5t c\u1ea3 c\u00e1c b\u00ean li\u00ean k\u1ebft ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i. N\u1ebfu b\u1ea5t k\u1ef3 b\u00ean li\u00ean k\u1ebft n\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng, to\u00e0n b\u1ed9 m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i.<\/span><\/li>\n<li class=\"ai-optimize-73\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y nh\u1eb1m ng\u0103n ch\u1eb7n hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n thu nh\u1eadp gi\u1eefa c\u00e1c c\u00f4ng ty li\u00ean k\u1ebft \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i \u01b0u \u0111\u00e3i thu\u1ebf kh\u00f4ng ch\u00ednh \u0111\u00e1ng.<\/span><\/li>\n<li class=\"ai-optimize-74\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong t\u1eadp \u0111o\u00e0n n\u00ean r\u00e0 so\u00e1t m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo doanh thu nh\u1ecf \u2013 v\u1eeba ho\u1eb7c c\u00e1c \u01b0u \u0111\u00e3i kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 class=\"ai-optimize-75\"><b>VII. C\u01a1 ch\u1ebf t\u00ednh thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf b\u1ed5 sung<\/b><\/h2>\n<h3 class=\"ai-optimize-76\"><b>7.1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung (IIR)<\/b><\/h3>\n<p class=\"ai-optimize-77\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 quy \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung (IIR) n\u1ebfu t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf, sau \u0111\u00f3 m\u1ee9c thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n<p class=\"ai-optimize-78\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p \u0111a qu\u1ed1c gia ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh qu\u1ed1c t\u1ebf, tr\u00e1nh hi\u1ec7n t\u01b0\u1ee3ng chuy\u1ec3n l\u1ee3i nhu\u1eadn \u0111\u1ec3 n\u00e9 thu\u1ebf.<\/span><\/p>\n<h3 class=\"ai-optimize-79\"><b>7.2. Qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, minh b\u1ea1ch, \u0111\u1ed3ng b\u1ed9<\/b><\/h3>\n<p class=\"ai-optimize-80\"><span style=\"font-weight: 400;\">Lu\u1eadt 2025 ti\u1ebfp t\u1ee5c khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7. (M\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i \u0111i\u1ec3m m\u1edbi ho\u00e0n to\u00e0n, nh\u01b0ng lu\u1eadt m\u1edbi c\u1ee7ng c\u1ed1 xu h\u01b0\u1edbng n\u00e0y). H\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd cho doanh nghi\u1ec7p<\/span><\/p>\n<p class=\"ai-optimize-81\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Lu\u1eadt m\u1edbi quy \u0111\u1ecbnh r\u00f5 h\u01a1n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u01a1 quan thu\u1ebf trong ki\u1ec3m tra, thanh tra, truy thu, x\u1eed l\u00fd vi ph\u1ea1m, \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u01b0\u1ee3c th\u1ef1c thi nghi\u00eam.\u00a0<\/span><\/p>\n<h2 class=\"ai-optimize-82\"><b>* M\u1ed9t s\u1ed1 l\u01b0u \u00fd doanh nghi\u1ec7p c\u1ea7n bi\u1ebft khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n<\/b><\/h2>\n<ul>\n<li class=\"ai-optimize-83\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i m\u00f4 h\u00ecnh kinh doanh, quan h\u1ec7 li\u00ean k\u1ebft: n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c h\u1ec7 th\u1ed1ng c\u00f4ng ty con, li\u00ean k\u1ebft, c\u1ea7n r\u00e0 so\u00e1t xem t\u1ea5t c\u1ea3 th\u00e0nh vi\u00ean c\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf hay kh\u00f4ng.<\/span><\/li>\n<li class=\"ai-optimize-84\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, nghi\u00ean c\u1ee9u \u2013 ph\u00e1t tri\u1ec3n: n\u1ebfu mu\u1ed1n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, c\u1ea7n thi\u1ebft k\u1ebf d\u1ef1 \u00e1n sao cho \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n R&amp;D, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span><\/li>\n<li class=\"ai-optimize-85\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng, h\u1ee3p l\u00fd: \u0111\u1eb7c bi\u1ec7t c\u00e1c kho\u1ea3n chi l\u1edbn, chi qu\u1ea3ng c\u00e1o, t\u00e0i tr\u1ee3, chi ph\u00ed gi\u00e1n ti\u1ebfp ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng.<\/span><\/li>\n<li class=\"ai-optimize-86\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, thu\u1ebf s\u1ed1 h\u00f3a: \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u00ea khai, qu\u1ea3n l\u00fd minh b\u1ea1ch, gi\u1ea3m r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed.<\/span><\/li>\n<li class=\"ai-optimize-87\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: b\u1edfi v\u00ec Lu\u1eadt 2025 ch\u1ec9 \u0111\u01b0a ra khung chung, chi ti\u1ebft \u00e1p d\u1ee5ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn qua Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 chuy\u00ean ng\u00e0nh (s\u1ebd thay Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP)\u00a0<\/span><\/li>\n<li class=\"ai-optimize-88\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n \u01b0u \u0111\u00e3i khi c\u00f3 quy\u1ec1n ch\u1ecdn: n\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo lu\u1eadt c\u0169 ho\u1eb7c lu\u1eadt m\u1edbi, n\u00ean t\u00ednh to\u00e1n thi\u1ec7t \u2013 h\u01a1n \u0111\u1ec3 ch\u1ecdn ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/span><\/li>\n<li class=\"ai-optimize-89\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i t\u1eeb 01\/10\/2025: doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng lu\u1eadt m\u1edbi kh\u00f4ng \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc 2025, n\u00ean c\u1ea7n ph\u00e2n bi\u1ec7t h\u1ee3p l\u00fd khi t\u00ednh l\u1ee3i \u00edch \u01b0u \u0111\u00e3i.\u00a0<\/span><\/li>\n<\/ul>\n<h2 class=\"ai-optimize-90\"><b>VIII. K\u1ebft lu\u1eadn<\/b><\/h2>\n<p class=\"ai-optimize-91\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (Lu\u1eadt s\u1ed1 67\/2025\/QH15) mang nhi\u1ec1u \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt: m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf (bao g\u1ed3m doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, n\u1ec1n t\u1ea3ng s\u1ed1), c\u01a1 c\u1ea5u thu\u1ebf su\u1ea5t \u0111a t\u1ea7ng \u01b0u \u0111\u00e3i cho doanh nghi\u1ec7p v\u1eeba nh\u1ecf, r\u00fat ng\u1eafn \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, m\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i cho R&amp;D, si\u1ebft quy \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, b\u1ed5 sung thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung (IIR) theo chu\u1ea9n qu\u1ed1c t\u1ebf, v\u00e0 t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p class=\"ai-optimize-92\"><span style=\"font-weight: 400;\">Vi\u1ec7c doanh nghi\u1ec7p n\u1eafm v\u1eefng nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ea1o c\u01a1 h\u1ed9i t\u1ed1i \u01b0u h\u00f3a thu\u1ebf, c\u1ea3i thi\u1ec7n l\u1ee3i th\u1ebf c\u1ea1nh tranh. Trong giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i, l\u1eddi khuy\u00ean l\u00e0 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, thi\u1ebft l\u1eadp chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf \u2013 t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p ngay t\u1eeb \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh 2025, ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u2013 thu\u1ebf v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang, t\u1ed1i \u01b0u v\u00e0 an to\u00e0n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung chia s\u1ebb v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong lu\u1eadt thu\u1ebf TNDN 2025 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft c\u1ee7a K\u1ebf to\u00e1n &#8211; Ki\u1ec3m To\u00e1n MVA mang \u0111\u1ebfn cho \u0111\u1ed9c gi\u1ea3. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin \u0111\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 ki\u1ec3m to\u00e1n. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f2n th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, xin vui l\u00f2ng li\u00ean h\u1ec7 qua Hotline: 024.7109.7766 c\u1ee7a K\u1ebf to\u00e1n &#8211; Ki\u1ec3m To\u00e1n MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed ngay l\u1eadp t\u1ee9c.<\/span><\/p>","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.Vi\u1ec7c Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 v\u00e0o ng\u00e0y 14\/06\/2025, v\u1edbi hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb..<\/p>\n","protected":false},"author":1,"featured_media":12932,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12931","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=\"NH\u1eeeNG \u0110I\u1ec2M M\u1edaI N\u1ed4I B\u1eacT TRONG LU\u1eacT THU\u1ebe TNDN 2025. 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