{"id":17016,"date":"2026-09-12T02:25:29","date_gmt":"2026-09-12T02:25:29","guid":{"rendered":"https:\/\/mva.vn\/?p=17016"},"modified":"2026-09-12T02:25:29","modified_gmt":"2026-09-12T02:25:29","slug":"nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/","title":{"rendered":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?"},"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>

Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? \u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi n\u0103m 2026. Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi \u0111\u00e3 b\u1ed5 sung nhi\u1ec1u kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Trong \u0111\u00f3 c\u00f3 thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o. Ch\u00ednh s\u00e1ch n\u00e0y nh\u1eb1m khuy\u1ebfn kh\u00edch ngu\u1ed3n v\u1ed1n t\u01b0 nh\u00e2n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, lo\u1ea1i thu nh\u1eadp v\u00e0 doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n nh\u1eadn v\u1ed1n.<\/em><\/p>\n

I. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi n\u00e0o?<\/h2>\n
\"Nh\u00e0
Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/figcaption><\/figure>\n

T\u1eeb ng\u00e0y 01\/7\/2026, Lu\u1eadt Thu\u1ebf TNCN quy \u0111\u1ecbnh th\u00eam c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Trong \u0111\u00f3 c\u00f3 thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n

Theo quy \u0111\u1ecbnh m\u1edbi, nh\u00f3m thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n v\u00e0 ch\u1ee7 th\u1ec3 kh\u1edfi nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n

1.1. Thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/h3>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o thu\u1ed9c nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN. Kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y h\u01b0\u1edbng t\u1edbi ngu\u1ed3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Do \u0111\u00f3, c\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/p>\n

1.2. Thu nh\u1eadp c\u1ee7a s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/h3>\n

S\u00e1ng l\u1eadp vi\u00ean c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u0169ng thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf. Kho\u1ea3n thu nh\u1eadp thu\u1ed9c ph\u1ea1m vi mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/p>\n

Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u00ean g\u1ecdi. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n

1.3. C\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m<\/h3>\n

Lu\u1eadt c\u0169ng quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch nh\u1eb1m th\u00fac \u0111\u1ea9y d\u00f2ng v\u1ed1n v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n

Qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng n\u00ean t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ed9t qu\u1ef9 b\u1ea5t k\u1ef3 l\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m \u0111\u1ec3 \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf.<\/p>\n

II. Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf?<\/h2>\n

C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n thu nh\u1eadp tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch. Lu\u1eadt Thu\u1ebf TNCN kh\u00f4ng quy \u0111\u1ecbnh mi\u1ec5n to\u00e0n b\u1ed9 thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n.<\/p>\n

C\u00e1c nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp g\u1ed3m:<\/p>\n

    \n
  • \n

    Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

  • \n

    Thu nh\u1eadp c\u1ee7a s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

  • \n

    Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/p>\n<\/li>\n<\/ul>\n

    C\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong nh\u00f3m thu nh\u1eadp mi\u1ec5n thu\u1ebf TNCN. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n, doanh nghi\u1ec7p v\u00e0 qu\u1ef9 ph\u1ea3i d\u1ef1a tr\u00ean quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n

    2.1. Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp t\u1eeb startup \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n<\/h3>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd. Vi\u1ec7c m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 startup kh\u00f4ng \u0111\u1ed3ng ngh\u0129a m\u1ecdi kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

    Kho\u1ea3n thu nh\u1eadp ph\u1ea3i thu\u1ed9c \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi, d\u1ef1 \u00e1n ho\u1eb7c doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n

    N\u1ebfu kho\u1ea3n thu nh\u1eadp kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. Do \u0111\u00f3, c\u1ea7n ki\u1ec3m tra b\u1ea3n ch\u1ea5t giao d\u1ecbch tr\u01b0\u1edbc khi k\u00ea khai.<\/p>\n

    2.2. C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ch\u1ee7 th\u1ec3 nh\u1eadn thu nh\u1eadp<\/h3>\n

    Ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf cho nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n v\u00e0 c\u00e1c ch\u1ee7 th\u1ec3 \u0111\u01b0\u1ee3c Lu\u1eadt Thu\u1ebf TNCN quy \u0111\u1ecbnh. V\u00ec v\u1eady, c\u1ea7n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp c\u00f3 \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng hay kh\u00f4ng.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0o startup s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNCN. T\u1ed5 ch\u1ee9c ph\u1ea3i xem x\u00e9t ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u00e1p lu\u1eadt thu\u1ebf \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c.<\/p>\n

    III. C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i startup c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/h2>\n

    C\u00f3. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u00ednh s\u00e1ch kh\u00e1c c\u0169ng r\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026.<\/p>\n

    Theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p, quy\u1ec1n g\u00f3p v\u1ed1n ho\u1eb7c quy\u1ec1n mua c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n

    Ph\u1ea1m vi n\u00e0y bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi ch\u00ednh s\u00e1ch n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

    3.1. C\u00e1c kho\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h3>\n

    Kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb:<\/p>\n

      \n
    • \n

      Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

    • \n

      Chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n<\/li>\n

    • \n

      Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n.<\/p>\n<\/li>\n

    • \n

      Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua c\u1ed5 ph\u1ea7n.<\/p>\n<\/li>\n

    • \n

      Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n<\/li>\n<\/ul>\n

      \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn v\u1ed1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n

      3.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng?<\/h3>\n

      Kh\u00f4ng ph\u1ea3i m\u1ecdi c\u1ed5 ph\u1ea7n \u0111\u1ec1u thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP lo\u1ea1i tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng li\u00ean quan \u0111\u1ebfn c\u1ed5 phi\u1ebfu c\u1ee7a t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng k\u00fd giao d\u1ecbch theo ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n. V\u00ec v\u1eady, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 nh\u1ea7m khi th\u1ef1c hi\u1ec7n giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 ho\u1eb7c \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n

      IV. \u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/h2>\n

      \u0110\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o. T\u01b0\u01a1ng t\u1ef1, d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean l\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u01b0 c\u00e1ch c\u1ee7a d\u1ef1 \u00e1n ho\u1eb7c doanh nghi\u1ec7p.<\/p>\n

      C\u00e1c h\u1ed3 s\u01a1 li\u00ean quan c\u00f3 th\u1ec3 gi\u00fap ch\u1ee9ng minh:<\/p>\n

        \n
      • \n

        T\u01b0 c\u00e1ch c\u1ee7a doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

      • \n

        T\u01b0 c\u00e1ch c\u1ee7a d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

      • \n

        Quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c ph\u1ea7n v\u1ed1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n<\/li>\n

      • \n

        H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<\/li>\n

      • \n

        Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n<\/li>\n

      • \n

        H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu nh\u1eadp.<\/p>\n<\/li>\n<\/ul>\n

        Vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap gi\u1ea3m r\u1ee7i ro khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

        V. Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf TNCN?<\/h2>\n

        Mi\u1ec5n thu\u1ebf l\u00e0 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, nh\u01b0ng kh\u00f4ng c\u00f3 ngh\u0129a nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u1ecf qua h\u1ed3 s\u01a1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngu\u1ed3n thu nh\u1eadp v\u00e0 c\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf. Tr\u01b0\u1edbc ti\u00ean, c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb giao d\u1ecbch n\u00e0o. Sau \u0111\u00f3, \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n theo Lu\u1eadt Thu\u1ebf TNCN v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP. \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/strong> v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong>. \u0110\u00e2y l\u00e0 hai kho\u1ea3n thu nh\u1eadp c\u00f3 b\u1ea3n ch\u1ea5t kh\u00e1c nhau.<\/p>\n

        5.1. L\u01b0u \u00fd v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/h3>\n

        Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn kho\u1ea3n \u0111\u1ea7u t\u01b0. H\u1ed3 s\u01a1 c\u00e0ng r\u00f5 r\u00e0ng th\u00ec vi\u1ec7c ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf c\u00e0ng thu\u1eadn l\u1ee3i.<\/p>\n

        M\u1ed9t s\u1ed1 t\u00e0i li\u1ec7u n\u00ean \u0111\u01b0\u1ee3c l\u01b0u g\u1ed3m:<\/p>\n

          \n
        • \n

          H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n.<\/p>\n<\/li>\n

        • \n

          Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n.<\/p>\n<\/li>\n

        • \n

          H\u1ed3 s\u01a1 ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/li>\n

        • \n

          T\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

        • \n

          H\u1ed3 s\u01a1 v\u1ec1 d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/p>\n<\/li>\n

        • \n

          H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ebfu c\u00f3.<\/p>\n<\/li>\n

        • \n

          Ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/p>\n<\/li>\n<\/ul>\n

          Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi kho\u1ea3n thu nh\u1eadp c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean l\u01b0u h\u1ed3 s\u01a1 xuy\u00ean su\u1ed1t th\u1eddi gian th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n

          5.2. Kh\u00f4ng t\u1ef1 \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf khi ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9<\/h3>\n

          Nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi startup \u0111\u1ec1u thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u00ea khai sai ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ebfu kho\u1ea3n thu nh\u1eadp kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n, ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. V\u00ec v\u1eady, c\u1ea7n ki\u1ec3m tra c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n.<\/p>\n

          VI. Ph\u00e2n bi\u1ec7t mi\u1ec5n thu\u1ebf cho nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 mi\u1ec5n thu\u1ebf cho chuy\u00ean gia startup<\/h2>\n

          Ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u00e0 \u0111\u1ea7u t\u01b0. M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp c\u1ee7a chuy\u00ean gia h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Theo quy \u0111\u1ecbnh m\u1edbi, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o t\u1eeb d\u1ef1 \u00e1n ho\u1eb7c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chuy\u00ean gia v\u00e0 ch\u1ee7 th\u1ec3 kh\u1edfi nghi\u1ec7p th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. Nh\u01b0 v\u1eady, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 chuy\u00ean gia l\u00e0 hai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau. C\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng. Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 c\u00e1c kho\u1ea3n chi tr\u1ea3. C\u00e1ch n\u00e0y gi\u00fap vi\u1ec7c k\u00ea khai thu\u1ebf TNCN ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n

          VII. V\u00ed d\u1ee5 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h2>\n

          \u00d4ng A l\u00e0 c\u00e1 nh\u00e2n \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o m\u1ed9t doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt. \u00d4ng A nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Lu\u1eadt Thu\u1ebf TNCN mi\u1ec5n thu\u1ebf. N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y thu\u1ed9c \u0111\u00fang ph\u1ea1m vi quy \u0111\u1ecbnh, \u00f4ng A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Vi\u1ec7c mi\u1ec5n thu\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn hay nh\u1ecf.<\/p>\n

          M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, \u00f4ng A chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o. N\u1ebfu giao d\u1ecbch \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Tuy nhi\u00ean, n\u1ebfu \u00f4ng A chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb, ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. V\u00ec v\u1eady, c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 doanh nghi\u1ec7p trong giao d\u1ecbch.<\/p>\n

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

          Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Lu\u1eadt Thu\u1ebf TNCN quy \u0111\u1ecbnh. Nh\u00f3m n\u00e0y g\u1ed3m thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, thu nh\u1eadp c\u1ee7a s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o v\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m. Ngo\u00e0i ra, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP. Khi \u00e1p d\u1ee5ng, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p, d\u1ef1 \u00e1n v\u00e0 lo\u1ea1i thu nh\u1eadp. \u0110\u1ed3ng th\u1eddi, n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec3 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf khi c\u1ea7n thi\u1ebft.<\/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.Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? \u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u00e1ng..<\/p>\n","protected":false},"author":1,"featured_media":17017,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? T\u00ecm hi\u1ec3u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?[:]\" \/>\n<meta property=\"og:description\" content=\"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? T\u00ecm hi\u1ec3u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-12T02:25:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-91.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\",\"datePublished\":\"2026-09-12T02:25:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/\"},\"wordCount\":3143,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-91.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/\",\"name\":\"[:vi]Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-91.png\",\"datePublished\":\"2026-09-12T02:25:29+00:00\",\"description\":\"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? T\u00ecm hi\u1ec3u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-91.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/AN-ANH-WEBSITE-91.png\",\"width\":900,\"height\":603,\"caption\":\"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?[:] - MVA Group","description":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? T\u00ecm hi\u1ec3u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?[:]","og_description":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? T\u00ecm hi\u1ec3u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m 2026.","og_url":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/","og_site_name":"MVA Group","article_published_time":"2026-09-12T02:25:29+00:00","og_image":[{"width":900,"height":603,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-91.png","type":"image\/png"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?","datePublished":"2026-09-12T02:25:29+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/"},"wordCount":3143,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-91.png","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/","url":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/","name":"[:vi]Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-91.png","datePublished":"2026-09-12T02:25:29+00:00","description":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o? T\u00ecm hi\u1ec3u c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m 2026.","breadcrumb":{"@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-91.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/09\/AN-ANH-WEBSITE-91.png","width":900,"height":603,"caption":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?"},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/nha-dau-tu-ca-nhan-khoi-nghiep-sang-tao-duoc-mien-thue-tncn\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/17016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=17016"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/17016\/revisions"}],"predecessor-version":[{"id":17018,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/17016\/revisions\/17018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/17017"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=17016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=17016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=17016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}