{"id":15881,"date":"2026-07-01T06:38:24","date_gmt":"2026-07-01T06:38:24","guid":{"rendered":"https:\/\/mva.vn\/?p=15881"},"modified":"2026-07-01T06:38:24","modified_gmt":"2026-07-01T06:38:24","slug":"doanh-nghiep-nop-thue-theo-luat-thue-tndn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/doanh-nghiep-nop-thue-theo-luat-thue-tndn\/","title":{"rendered":"Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf th\u1ebf n\u00e0o theo Lu\u1eadt Thu\u1ebf TNDN 2025?"},"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>

Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/strong> c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu\u1ebf su\u1ea5t, \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf. V\u00ec v\u1eady, vi\u1ec7c n\u1eafm r\u00f5 quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi s\u1ebd gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n v\u00e0 tr\u00e1nh c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNDN 2025.<\/em><\/p>\n

I. Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNDN 2025 nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n
\"Doanh
Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNDN 2025 nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n

1.1. Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/h3>\n

Ng\u00e0y 14\/6\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/strong>. Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025<\/strong> 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<\/strong>.<\/p>\n

So v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi li\u00ean quan \u0111\u1ebfn thu\u1ebf su\u1ea5t, \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, ph\u1ea1m vi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

1.2. Doanh nghi\u1ec7p c\u00f3 nh\u1eefng ngh\u0129a v\u1ee5 g\u00ec?<\/h3>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

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    X\u00e1c \u0111\u1ecbnh doanh thu ph\u00e1t sinh trong k\u1ef3.<\/p>\n<\/li>\n

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    H\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<\/li>\n

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    X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<\/li>\n

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    T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<\/li>\n

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    \u00c1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t.<\/p>\n<\/li>\n

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    Th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf trong n\u0103m.<\/p>\n<\/li>\n

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    L\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

    Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 tr\u00ean s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra.<\/p>\n

    II. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/h2>\n

    2.1. Kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h3>\n

    Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

    \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, g\u00f3p ph\u1ea7n t\u1ea1o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

    2.2. Thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp n\u00e0o?<\/h3>\n

    Kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 doanh thu \u0111\u1ec1u l\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/p>\n

    Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi:<\/p>\n

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      Tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<\/li>\n

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      Tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<\/li>\n

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      B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

      V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c doanh thu v\u00e0 chi ph\u00ed c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

      III. Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf TNDN?<\/h2>\n

      3.1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf<\/h3>\n

      Theo \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2025, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/p>\n

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        Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n<\/li>\n

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        Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<\/li>\n

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        Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<\/li>\n

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        C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

        Nh\u01b0 v\u1eady, h\u1ea7u h\u1ebft doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

        3.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c \u01b0u \u0111\u00e3i<\/h3>\n

        M\u1eb7c d\u00f9 thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf nh\u01b0ng m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng:<\/p>\n

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          Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/p>\n<\/li>\n

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          Mi\u1ec5n thu\u1ebf trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<\/li>\n

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          Gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/p>\n<\/li>\n<\/ul>\n

          Vi\u1ec7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i hay kh\u00f4ng s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1, \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

          IV. Doanh nghi\u1ec7p t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

          4.1. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN<\/h3>\n

          Theo Lu\u1eadt Thu\u1ebf TNDN 2025, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/p>\n

          Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/strong><\/p>\n

          \u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n m\u00e0 m\u1ecdi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

          4.2. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ra sao?<\/h3>\n

          Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf:<\/p>\n

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            Doanh thu ph\u00e1t sinh trong k\u1ef3.<\/p>\n<\/li>\n

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            Tr\u1eeb chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<\/li>\n

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            C\u1ed9ng c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/p>\n<\/li>\n

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            Tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<\/li>\n

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            Tr\u1eeb kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

            Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1eebng kho\u1ea3n m\u1ee5c s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

            4.3. V\u00ec sao doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7?<\/h3>\n

            N\u1ebfu doanh nghi\u1ec7p ghi nh\u1eadn thi\u1ebfu doanh thu ho\u1eb7c k\u00ea khai chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh th\u00ec c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/p>\n

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              B\u1ecb truy thu thu\u1ebf.<\/p>\n<\/li>\n

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              B\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<\/li>\n

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              B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n<\/li>\n

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              \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<\/li>\n<\/ul>\n

              Do \u0111\u00f3, vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 minh b\u1ea1ch l\u00e0 y\u1ebfu t\u1ed1 r\u1ea5t quan tr\u1ecdng.<\/p>\n

              V. Chi ph\u00ed n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf?<\/h2>\n

              5.1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 m\u1ed9t kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n

              Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

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                Ph\u00e1t sinh th\u1ef1c t\u1ebf v\u00e0 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<\/li>\n

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                C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<\/li>\n

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                Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi thu\u1ed9c di\u1ec7n ph\u1ea3i thanh to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

                N\u1ebfu thi\u1ebfu m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec kho\u1ea3n chi \u0111\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf.<\/p>\n

                5.2. M\u1ed9t s\u1ed1 kho\u1ea3n chi th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd<\/h3>\n

                Trong th\u1ef1c t\u1ebf, nhi\u1ec1u kho\u1ea3n chi ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0:<\/p>\n

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                  Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng.<\/p>\n<\/li>\n

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                  Chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng.<\/p>\n<\/li>\n

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                  Chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng.<\/p>\n<\/li>\n

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                  Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<\/li>\n

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                  Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n<\/li>\n

                • \n

                  Chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\n<\/li>\n

                • \n

                  Chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/p>\n<\/li>\n

                • \n

                  Chi ph\u00ed ti\u1ebfp kh\u00e1ch n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

                  Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n chi n\u00e0y.<\/p>\n

                  5.3. Kho\u1ea3n chi n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb?<\/h3>\n

                  M\u1ed9t s\u1ed1 kho\u1ea3n chi s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu:<\/p>\n

                    \n
                  • \n

                    Kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<\/li>\n

                  • \n

                    Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n<\/li>\n

                  • \n

                    Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n

                  • \n

                    Thu\u1ed9c danh m\u1ee5c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

                    Vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t.<\/p>\n

                    VI. Thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/h2>\n

                    6.1. Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng<\/h3>\n

                    Theo Lu\u1eadt Thu\u1ebf TNDN 2025, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%<\/strong>.<\/p>\n

                    \u0110\u00e2y l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1edbn doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i ho\u1eb7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang.<\/p>\n

                    6.2. Thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu nh\u1ecf<\/h3>\n

                    M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025 l\u00e0 b\u1ed5 sung m\u1ee9c thu\u1ebf su\u1ea5t 15%<\/strong>.<\/p>\n

                    M\u1ee9c thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/strong>, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                    Ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p si\u00eau nh\u1ecf v\u00e0 doanh nghi\u1ec7p m\u1edbi ph\u00e1t tri\u1ec3n.<\/p>\n

                    6.3. Thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/h3>\n

                    Ngo\u00e0i m\u1ee9c thu\u1ebf su\u1ea5t 15%, Lu\u1eadt c\u00f2n quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 17%<\/strong> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/strong> theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a lu\u1eadt.<\/p>\n

                    Quy \u0111\u1ecbnh m\u1edbi g\u00f3p ph\u1ea7n gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf cho nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

                    6.4. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9<\/h3>\n

                    \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed ho\u1eb7c m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t kh\u00e1c, doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025.<\/p>\n

                    Doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m ng\u00e0nh n\u00e0y c\u1ea7n nghi\u00ean c\u1ee9u k\u1ef9 quy \u0111\u1ecbnh ho\u1eb7c tham kh\u1ea3o \u00fd ki\u1ebfn chuy\u00ean gia \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t.<\/p>\n

                    VII. Doanh nghi\u1ec7p k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

                    7.1. B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/h3>\n

                    Doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n

                    Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m s\u1ebd l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

                    Trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa:<\/p>\n

                      \n
                    • \n

                      H\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t.<\/p>\n<\/li>\n

                    • \n

                      Doanh thu tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n<\/li>\n

                    • \n

                      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n

                    • \n

                      H\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

                      Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n.<\/p>\n

                      7.2. B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n

                      Sau khi x\u00e1c \u0111\u1ecbnh doanh thu, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00e1t sinh.<\/p>\n

                      Ch\u1ec9 nh\u1eefng kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

                      \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c ch\u1ee9ng t\u1eeb, doanh nghi\u1ec7p n\u00ean b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                      7.3. B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/h3>\n

                      Sau khi t\u1ed5ng h\u1ee3p doanh thu v\u00e0 chi ph\u00ed, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

                      Ngo\u00e0i doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, doanh nghi\u1ec7p c\u0169ng c\u1ea7n k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 n\u1ebfu thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

                      \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                      7.4. B\u01b0\u1edbc 4: \u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p<\/h3>\n

                      Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p.<\/p>\n

                      T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng:<\/p>\n

                        \n
                      • \n

                        Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%.<\/p>\n<\/li>\n

                      • \n

                        Thu\u1ebf su\u1ea5t 17%.<\/p>\n<\/li>\n

                      • \n

                        Thu\u1ebf su\u1ea5t 15%.<\/p>\n<\/li>\n

                      • \n

                        Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

                        Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

                        7.5. B\u01b0\u1edbc 5: T\u1ea1m n\u1ed9p thu\u1ebf trong n\u0103m<\/h3>\n

                        Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m.<\/p>\n

                        Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng d\u1ef1 ki\u1ebfn k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p ph\u00f9 h\u1ee3p.<\/p>\n

                        N\u1ebfu s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p qu\u00e1 th\u1ea5p so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/p>\n

                        7.6. B\u01b0\u1edbc 6: Quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m<\/h3>\n

                        Khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

                        Vi\u1ec7c quy\u1ebft to\u00e1n gi\u00fap x\u00e1c \u0111\u1ecbnh:<\/p>\n

                          \n
                        • \n

                          T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<\/li>\n

                        • \n

                          Thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<\/li>\n

                        • \n

                          S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<\/li>\n

                        • \n

                          S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p.<\/p>\n<\/li>\n

                        • \n

                          S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n<\/li>\n<\/ul>\n

                          \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m.<\/p>\n

                          VIII. V\u00ed d\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n

                          8.1. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/h3>\n

                          Gi\u1ea3 s\u1eed C\u00f4ng ty A c\u00f3 s\u1ed1 li\u1ec7u trong n\u0103m nh\u01b0 sau:<\/p>\n

                            \n
                          • \n

                            Doanh thu: 30 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/p>\n<\/li>\n

                          • \n

                            Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: 24 t\u1ef7 \u0111\u1ed3ng<\/strong>.<\/p>\n<\/li>\n

                          • \n

                            Thu nh\u1eadp kh\u00e1c: 500 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n<\/li>\n

                          • \n

                            Kh\u00f4ng c\u00f3 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<\/li>\n<\/ul>\n

                            Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n

                            30 t\u1ef7 \u2013 24 t\u1ef7 + 500 tri\u1ec7u = 6,5 t\u1ef7 \u0111\u1ed3ng.<\/strong><\/p>\n

                            N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%<\/strong>, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0:<\/p>\n

                            6,5 t\u1ef7 \u00d7 20% = 1,3 t\u1ef7 \u0111\u1ed3ng.<\/strong><\/p>\n

                            Qua v\u00ed d\u1ee5 tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu, chi ph\u00ed v\u00e0 thu\u1ebf su\u1ea5t s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p.<\/p>\n

                            IX. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/h2>\n

                            9.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/h3>\n

                            Lu\u1eadt Thu\u1ebf TNDN 2025 ti\u1ebfp t\u1ee5c duy tr\u00ec nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i nh\u1eb1m khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t.<\/p>\n

                            T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng:<\/p>\n

                              \n
                            • \n

                              Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/p>\n<\/li>\n

                            • \n

                              Mi\u1ec5n thu\u1ebf trong m\u1ed9t s\u1ed1 n\u0103m \u0111\u1ea7u.<\/p>\n<\/li>\n

                            • \n

                              Gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi gian ti\u1ebfp theo.<\/p>\n<\/li>\n

                            • \n

                              \u01afu \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e0nh ngh\u1ec1 ho\u1eb7c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.<\/p>\n<\/li>\n<\/ul>\n

                              9.2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/h3>\n

                              Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf.<\/p>\n

                              \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

                                \n
                              • \n

                                \u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<\/li>\n

                              • \n

                                Th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c k\u00ea khai.<\/p>\n<\/li>\n

                              • \n

                                L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/p>\n<\/li>\n

                              • \n

                                X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n<\/li>\n<\/ul>\n

                                N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu ph\u1ea7n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m.<\/p>\n

                                X. Nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/h2>\n

                                10.1. B\u1ed5 sung m\u1ee9c thu\u1ebf su\u1ea5t 15% v\u00e0 17%<\/h3>\n

                                \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025.<\/p>\n

                                L\u1ea7n \u0111\u1ea7u ti\u00ean, ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 quy m\u00f4 doanh thu nh\u1ecf.<\/p>\n

                                Ch\u00ednh s\u00e1ch n\u00e0y g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba gi\u1ea3m chi ph\u00ed thu\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

                                10.2. Ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 doanh thu v\u00e0 chi ph\u00ed<\/h3>\n

                                Lu\u1eadt quy \u0111\u1ecbnh r\u00f5 h\u01a1n nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh:<\/p>\n

                                  \n
                                • \n

                                  Doanh thu t\u00ednh thu\u1ebf.<\/p>\n<\/li>\n

                                • \n

                                  Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<\/li>\n

                                • \n

                                  Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<\/li>\n

                                • \n

                                  Thu nh\u1eadp kh\u00e1c.<\/p>\n<\/li>\n<\/ul>\n

                                  \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

                                  10.3. \u0110i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf<\/h3>\n

                                  M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n kinh t\u1ebf trong giai \u0111o\u1ea1n m\u1edbi.<\/p>\n

                                  Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch.<\/p>\n

                                  XI. Nh\u1eefng l\u01b0u \u00fd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf<\/h2>\n

                                  11.1. X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n minh b\u1ea1ch<\/h3>\n

                                  H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p:<\/p>\n

                                    \n
                                  • \n

                                    Theo d\u00f5i ch\u00ednh x\u00e1c doanh thu.<\/p>\n<\/li>\n

                                  • \n

                                    Ki\u1ec3m so\u00e1t chi ph\u00ed.<\/p>\n<\/li>\n

                                  • \n

                                    L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/li>\n

                                  • \n

                                    H\u1ea1n ch\u1ebf sai s\u00f3t khi quy\u1ebft to\u00e1n.<\/p>\n<\/li>\n<\/ul>\n

                                    11.2. L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb<\/h3>\n

                                    To\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef theo \u0111\u00fang th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh.<\/p>\n

                                    \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n chi khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                                    11.3. Th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n \u0111\u00fang th\u1eddi h\u1ea1n<\/h3>\n

                                    Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t c\u00e1c m\u1ed1c th\u1eddi gian v\u1ec1:<\/p>\n

                                      \n
                                    • \n

                                      T\u1ea1m n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

                                    • \n

                                      N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/p>\n<\/li>\n

                                    • \n

                                      N\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu.<\/p>\n<\/li>\n<\/ul>\n

                                      Vi\u1ec7c n\u1ed9p \u0111\u00fang h\u1ea1n s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n

                                      11.4. Th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi<\/h3>\n

                                      C\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ban h\u00e0nh sau khi Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

                                      Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

                                      XII. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                                      12.1. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN kh\u00f4ng?<\/h3>\n

                                      C\u00f3.<\/p>\n

                                      N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n

                                      12.2. Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/h3>\n

                                      Theo Lu\u1eadt Thu\u1ebf TNDN 2025, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%<\/strong>, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n

                                      12.3. Doanh nghi\u1ec7p nh\u1ecf c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n kh\u00f4ng?<\/h3>\n

                                      C\u00f3.<\/p>\n

                                      Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/strong> c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

                                      Doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/strong> c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025.<\/p>\n

                                      12.4. Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m kh\u00f4ng?<\/h3>\n

                                      C\u00f3.<\/p>\n

                                      Sau khi k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

                                      XIII. K\u1ebft lu\u1eadn<\/h2>\n

                                      Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf su\u1ea5t, ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi, t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n minh b\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c k\u00ea khai, t\u1ea1m n\u1ed9p c\u0169ng nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n

                                      Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c x\u1eed ph\u1ea1t m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng cho ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/p>\n

                                      Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA<\/strong> v\u1ec1 n\u1ed9i dung doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNDN 2025<\/strong>. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 hi\u1ec3u r\u00f5 quy tr\u00ecnh k\u00ea khai, t\u00ednh thu\u1ebf v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd. N\u1ebfu c\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n ho\u1eb7c c\u00e1c th\u1ee7 t\u1ee5c doanh nghi\u1ec7p, vui l\u00f2ng li\u00ean h\u1ec7 Hotline: 024.7109.7766<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng.<\/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. You may click the link to switch the active language.Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu\u1ebf su\u1ea5t, \u01b0u..<\/p>\n","protected":false},"author":1,"featured_media":15882,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u c\u00e1ch doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNDN 2025. 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