{"id":17510,"date":"2025-10-04T15:03:49","date_gmt":"2025-10-04T08:03:49","guid":{"rendered":"https:\/\/lctech.vn\/?p=17510"},"modified":"2025-10-18T11:31:00","modified_gmt":"2025-10-18T04:31:00","slug":"luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025","status":"publish","type":"post","link":"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/","title":{"rendered":"Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025: To\u00e0n B\u1ed9 Th\u00f4ng Tin C\u1ea7n Bi\u1ebft"},"content":{"rendered":"<p><b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> s\u1ed1 67\/2025\/QH15 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XV th\u00f4ng qua ng\u00e0y 14\/6\/2025 v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025. Lu\u1eadt m\u1edbi n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2025, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf su\u1ea5t, c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u00e0 quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ecdi doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c b\u00e0i vi\u1ebft<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Tong_Quan_Ve_Luat_Thue_Thu_Nhap_Doanh_Nghiep_Moi\" >T\u1ed5ng Quan V\u1ec1 Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p M\u1edbi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Pham_Vi_Dieu_Chinh_Cua_Luat_Dieu_1\" >Ph\u1ea1m Vi \u0110i\u1ec1u Ch\u1ec9nh C\u1ee7a Lu\u1eadt (\u0110i\u1ec1u 1)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Cap_Nhat_Moi_Nhat_Ve_Thue_Suat_Thue_TNDN_Dieu_10\" >C\u1eadp Nh\u1eadt M\u1edbi Nh\u1ea5t V\u1ec1 Thu\u1ebf Su\u1ea5t Thu\u1ebf TNDN (\u0110i\u1ec1u 10)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#1_Muc_Thue_Suat_Pho_Thong\" >1. M\u1ee9c Thu\u1ebf Su\u1ea5t Ph\u1ed5 Th\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#2_Thue_Suat_Uu_Dai_Danh_Cho_Doanh_Nghiep_Nho_Va_Vua\" >2. Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i D\u00e0nh Cho Doanh Nghi\u1ec7p Nh\u1ecf V\u00e0 V\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#3_Thue_Suat_Dac_Thu_Cho_Mot_So_Linh_Vuc\" >3. Thu\u1ebf Su\u1ea5t \u0110\u1eb7c Th\u00f9 Cho M\u1ed9t S\u1ed1 L\u0129nh V\u1ef1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Nguyen_Tac_va_Doi_Tuong_Ap_Dung_Uu_Dai_Thue_TNDN_Dieu_12\" >Nguy\u00ean T\u1eafc v\u00e0 \u0110\u1ed1i T\u01b0\u1ee3ng \u00c1p D\u1ee5ng \u01afu \u0110\u00e3i Thu\u1ebf TNDN (\u0110i\u1ec1u 12)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Nguyen_Tac_Ap_Dung\" >Nguy\u00ean T\u1eafc \u00c1p D\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Nganh_Nghe_Duoc_Uu_Dai_Thue\" >Ng\u00e0nh, Ngh\u1ec1 \u0110\u01b0\u1ee3c \u01afu \u0110\u00e3i Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Dia_Ban_Duoc_Uu_Dai_Thue\" >\u0110\u1ecba B\u00e0n \u0110\u01b0\u1ee3c \u01afu \u0110\u00e3i Thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Chi_Tiet_Cac_Muc_Thue_Suat_Uu_Dai_Dieu_13\" >Chi Ti\u1ebft C\u00e1c M\u1ee9c Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i (\u0110i\u1ec1u 13)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#1_Thue_Suat_10\" >1. Thu\u1ebf Su\u1ea5t 10%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#2_Thue_Suat_15\" >2. Thu\u1ebf Su\u1ea5t 15%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#3_Thue_Suat_17\" >3. Thu\u1ebf Su\u1ea5t 17%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Keo_Dai_Thoi_Gian_Ap_Dung_Thue_Suat_Uu_Dai\" >K\u00e9o D\u00e0i Th\u1eddi Gian \u00c1p D\u1ee5ng Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Quy_Dinh_Ve_Mien_Giam_Thue_Dieu_14\" >Quy \u0110\u1ecbnh V\u1ec1 Mi\u1ec5n, Gi\u1ea3m Thu\u1ebf (\u0110i\u1ec1u 14)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#1_Mien_4_Nam_Giam_50_Trong_9_Nam_Tiep_Theo\" >1. Mi\u1ec5n 4 N\u0103m, Gi\u1ea3m 50% Trong 9 N\u0103m Ti\u1ebfp Theo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#2_Mien_2_Nam_Giam_50_Trong_4_Nam_Tiep_Theo\" >2. Mi\u1ec5n 2 N\u0103m, Gi\u1ea3m 50% Trong 4 N\u0103m Ti\u1ebfp Theo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#3_Uu_Dai_Doi_Voi_Du_An_Dau_Tu_Mo_Rong\" >3. \u01afu \u0110\u00e3i \u0110\u1ed1i V\u1edbi D\u1ef1 \u00c1n \u0110\u1ea7u T\u01b0 M\u1edf R\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Cac_Truong_Hop_Mien_Giam_Thue_Khac_Dieu_15\" >C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Mi\u1ec5n, Gi\u1ea3m Thu\u1ebf Kh\u00e1c (\u0110i\u1ec1u 15)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Nhung_Cau_Hoi_Thuong_Gap_Ve_Luat_Thue_TNDN_2025\" >Nh\u1eefng C\u00e2u H\u1ecfi Th\u01b0\u1eddng G\u1eb7p V\u1ec1 Lu\u1eadt Thu\u1ebf TNDN 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/lctech.vn\/zh\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/#Ket_Luan\" >K\u1ebft Lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_Quan_Ve_Luat_Thue_Thu_Nhap_Doanh_Nghiep_Moi\"><\/span>T\u1ed5ng Quan V\u1ec1 Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p M\u1edbi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Lu\u1eadt Thu\u1ebf TNDN 2025 ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, \u0111\u00f2i h\u1ecfi m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0. So v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, lu\u1eadt m\u1edbi c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh mang t\u00ednh \u0111\u1ed9t ph\u00e1, \u0111\u1eb7c bi\u1ec7t l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau d\u1ef1a tr\u00ean doanh thu c\u1ee7a doanh nghi\u1ec7p, thay v\u00ec m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng duy nh\u1ea5t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Pham_Vi_Dieu_Chinh_Cua_Luat_Dieu_1\"><\/span>Ph\u1ea1m Vi \u0110i\u1ec1u Ch\u1ec9nh C\u1ee7a Lu\u1eadt (\u0110i\u1ec1u 1)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN, c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u0169ng nh\u01b0 c\u00e1c c\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf. Ngo\u00e0i ra, m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a lu\u1eadt l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf, nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ng\u00e0nh, ngh\u1ec1 v\u00e0 \u0111\u1ecba b\u00e0n tr\u1ecdng \u0111i\u1ec3m theo \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cap_Nhat_Moi_Nhat_Ve_Thue_Suat_Thue_TNDN_Dieu_10\"><\/span>C\u1eadp Nh\u1eadt M\u1edbi Nh\u1ea5t V\u1ec1 Thu\u1ebf Su\u1ea5t Thu\u1ebf TNDN (\u0110i\u1ec1u 10)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a <a href=\"https:\/\/luattamvang.vn\/luat-thue-thu-nhap-doanh-nghiep-co-hieu-luc-tu-01-10-2025\/\"><b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> <strong>2025<\/strong><\/a> l\u00e0 vi\u1ec7c ph\u00e2n lo\u1ea1i thu\u1ebf su\u1ea5t d\u1ef1a tr\u00ean quy m\u00f4 doanh thu c\u1ee7a doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Muc_Thue_Suat_Pho_Thong\"><\/span>1. M\u1ee9c Thu\u1ebf Su\u1ea5t Ph\u1ed5 Th\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t TNDN ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean l\u00e0 <b>20%<\/b>. M\u1ee9c n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Thue_Suat_Uu_Dai_Danh_Cho_Doanh_Nghiep_Nho_Va_Vua\"><\/span>2. Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i D\u00e0nh Cho Doanh Nghi\u1ec7p Nh\u1ecf V\u00e0 V\u1eeba<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Lu\u1eadt m\u1edbi \u0111\u00e3 \u0111\u01b0a ra hai m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1:<\/p>\n<ul>\n<li><b>Thu\u1ebf su\u1ea5t 15%<\/b>: \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 <b>03 t\u1ef7 \u0111\u1ed3ng<\/b>.<\/li>\n<li><b>Thu\u1ebf su\u1ea5t 17%<\/b>: \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean <b>03 t\u1ef7 \u0111\u1ed3ng<\/b> \u0111\u1ebfn kh\u00f4ng qu\u00e1 <b>50 t\u1ef7 \u0111\u1ed3ng<\/b>.<\/li>\n<\/ul>\n<p><i>L\u01b0u \u00fd: Doanh thu l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Thue_Suat_Dac_Thu_Cho_Mot_So_Linh_Vuc\"><\/span>3. Thu\u1ebf Su\u1ea5t \u0110\u1eb7c Th\u00f9 Cho M\u1ed9t S\u1ed1 L\u0129nh V\u1ef1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c th\u00f9, <b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> 2025 quy \u0111\u1ecbnh c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang:<\/p>\n<ul>\n<li><b>Ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed<\/b>: Thu\u1ebf su\u1ea5t dao \u0111\u1ed9ng t\u1eeb <b>25% \u0111\u1ebfn 50%<\/b>, t\u00f9y thu\u1ed9c v\u00e0o v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf.<\/li>\n<li><b>Ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm<\/b> (v\u00e0ng, b\u1ea1c, b\u1ea1ch kim, \u0111\u00e1 qu\u00fd&#8230;): Thu\u1ebf su\u1ea5t l\u00e0 <b>50%<\/b>. \u0110\u1ed1i v\u1edbi c\u00e1c m\u1ecf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu\u1ebf su\u1ea5t gi\u1ea3m c\u00f2n <b>40%<\/b>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_Tac_va_Doi_Tuong_Ap_Dung_Uu_Dai_Thue_TNDN_Dieu_12\"><\/span>Nguy\u00ean T\u1eafc v\u00e0 \u0110\u1ed1i T\u01b0\u1ee3ng \u00c1p D\u1ee5ng \u01afu \u0110\u00e3i Thu\u1ebf TNDN (\u0110i\u1ec1u 12)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 quan tr\u1ecdng \u0111\u1ec3 thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf. <b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> 2025 \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nguy\u00ean t\u1eafc v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_Tac_Ap_Dung\"><\/span>Nguy\u00ean T\u1eafc \u00c1p D\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><b>\u01afu \u0111\u00e3i theo ng\u00e0nh, ngh\u1ec1 v\u00e0 \u0111\u1ecba b\u00e0n<\/b>: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN d\u1ef1a tr\u00ean ng\u00e0nh, ngh\u1ec1 v\u00e0 \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0.<\/li>\n<li><b>\u01afu ti\u00ean lu\u1eadt chuy\u00ean ng\u00e0nh<\/b>: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Lu\u1eadt thu\u1ebf TNDN v\u00e0 c\u00e1c lu\u1eadt kh\u00e1c, quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN s\u1ebd \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u00e1p d\u1ee5ng, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 Lu\u1eadt Th\u1ee7 \u0111\u00f4.<\/li>\n<li><b>L\u1ef1a ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t<\/b>: N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i kh\u00e1c nhau cho c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nganh_Nghe_Duoc_Uu_Dai_Thue\"><\/span>Ng\u00e0nh, Ngh\u1ec1 \u0110\u01b0\u1ee3c \u01afu \u0110\u00e3i Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Lu\u1eadt \u0111\u00e3 m\u1edf r\u1ed9ng danh m\u1ee5c c\u00e1c ng\u00e0nh, ngh\u1ec1 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf, t\u1eadp trung v\u00e0o c\u00e1c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3, n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o v\u00e0 n\u00f4ng nghi\u1ec7p. M\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ti\u00eau bi\u1ec3u bao g\u1ed3m:<\/p>\n<ul>\n<li><b>C\u00f4ng ngh\u1ec7 cao<\/b>: \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, an to\u00e0n th\u00f4ng tin m\u1ea1ng, s\u1ea3n xu\u1ea5t chip b\u00e1n d\u1eabn.<\/li>\n<li><b>C\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3<\/b>: S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u1ed7 tr\u1ee3 cho c\u00e1c ng\u00e0nh d\u1ec7t may, da gi\u00e0y, \u0111i\u1ec7n t\u1eed, \u00f4 t\u00f4.<\/li>\n<li><b>N\u0103ng l\u01b0\u1ee3ng s\u1ea1ch v\u00e0 m\u00f4i tr\u01b0\u1eddng<\/b>: S\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/li>\n<li><b>N\u00f4ng nghi\u1ec7p<\/b>: Tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; s\u1ea3n xu\u1ea5t gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; ch\u1ebf bi\u1ebfn n\u00f4ng, th\u1ee7y s\u1ea3n.<\/li>\n<li><b>\u0110\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng<\/b>: Ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, c\u1ea3ng bi\u1ec3n.<\/li>\n<li><b>X\u00e3 h\u1ed9i h\u00f3a<\/b>: C\u00e1c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dia_Ban_Duoc_Uu_Dai_Thue\"><\/span>\u0110\u1ecba B\u00e0n \u0110\u01b0\u1ee3c \u01afu \u0110\u00e3i Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00ean c\u1ea1nh ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0 c\u0169ng l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf. C\u00e1c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i bao g\u1ed3m:<\/p>\n<ul>\n<li>\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i <b>\u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/b>.<\/li>\n<li>\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i <b>kh\u00f3 kh\u0103n<\/b>.<\/li>\n<li>C\u00e1c <b>khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao<\/b>.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_Tiet_Cac_Muc_Thue_Suat_Uu_Dai_Dieu_13\"><\/span>Chi Ti\u1ebft C\u00e1c M\u1ee9c Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i (\u0110i\u1ec1u 13)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> 2025 quy \u0111\u1ecbnh nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00e1c nhau, t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh, ngh\u1ec1 v\u00e0 \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Thue_Suat_10\"><\/span>1. Thu\u1ebf Su\u1ea5t 10%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cao nh\u1ea5t, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian d\u00e0i (15 n\u0103m) cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch:<\/p>\n<ul>\n<li><b>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/b> trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch.<\/li>\n<li><b>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 v\u1ed1n l\u1edbn<\/b> (t\u1eeb 12.000 t\u1ef7 \u0111\u1ed3ng) ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t.<\/li>\n<li><b>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/b>, khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, m\u1ee9c thu\u1ebf su\u1ea5t 10% c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00f4ng th\u1eddi h\u1ea1n cho m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u01b0 n\u00f4ng nghi\u1ec7p, x\u00e3 h\u1ed9i h\u00f3a, b\u00e1o ch\u00ed, xu\u1ea5t b\u1ea3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Thue_Suat_15\"><\/span>2. Thu\u1ebf Su\u1ea5t 15%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Thue_Suat_17\"><\/span>3. Thu\u1ebf Su\u1ea5t 17%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c thu\u1ebf su\u1ea5t 17% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong th\u1eddi gian 10 n\u0103m \u0111\u1ed1i v\u1edbi:<\/p>\n<ul>\n<li><b>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/b> trong c\u00e1c ng\u00e0nh nh\u01b0 s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p, s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c n\u00f4ng nghi\u1ec7p.<\/li>\n<li><b>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/b> t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/li>\n<li>Thu nh\u1eadp c\u1ee7a <b>Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4<\/b>.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Keo_Dai_Thoi_Gian_Ap_Dung_Thue_Suat_Uu_Dai\"><\/span>K\u00e9o D\u00e0i Th\u1eddi Gian \u00c1p D\u1ee5ng Thu\u1ebf Su\u1ea5t \u01afu \u0110\u00e3i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 l\u1edbn, \u1ea3nh h\u01b0\u1edfng s\u00e2u r\u1ed9ng \u0111\u1ebfn kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 15 n\u0103m.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_Dinh_Ve_Mien_Giam_Thue_Dieu_14\"><\/span>Quy \u0110\u1ecbnh V\u1ec1 Mi\u1ec5n, Gi\u1ea3m Thu\u1ebf (\u0110i\u1ec1u 14)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u00ean c\u1ea1nh thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, <b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> 2025 c\u00f2n c\u00f3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Mien_4_Nam_Giam_50_Trong_9_Nam_Tiep_Theo\"><\/span>1. Mi\u1ec5n 4 N\u0103m, Gi\u1ea3m 50% Trong 9 N\u0103m Ti\u1ebfp Theo<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u00e2y l\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf cao nh\u1ea5t, \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m, bao g\u1ed3m:<\/p>\n<ul>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/li>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3.<\/li>\n<li>Doanh nghi\u1ec7p x\u00e3 h\u1ed9i h\u00f3a th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Mien_2_Nam_Giam_50_Trong_4_Nam_Tiep_Theo\"><\/span>2. Mi\u1ec5n 2 N\u0103m, Gi\u1ea3m 50% Trong 4 N\u0103m Ti\u1ebfp Theo<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c \u01b0u \u0111\u00e3i n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 17% trong 10 n\u0103m, ch\u1eb3ng h\u1ea1n nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Uu_Dai_Doi_Voi_Du_An_Dau_Tu_Mo_Rong\"><\/span>3. \u01afu \u0110\u00e3i \u0110\u1ed1i V\u1edbi D\u1ef1 \u00c1n \u0110\u1ea7u T\u01b0 M\u1edf R\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy m\u00f4, n\u00e2ng cao c\u00f4ng su\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>N\u1ebfu d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u1eabn c\u00f2n trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i, ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo th\u1eddi gian c\u00f2n l\u1ea1i.<\/li>\n<li>N\u1ebfu d\u1ef1 \u00e1n \u0111\u00e3 h\u1ebft th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i, ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u01b0 m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_Truong_Hop_Mien_Giam_Thue_Khac_Dieu_15\"><\/span>C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Mi\u1ec5n, Gi\u1ea3m Thu\u1ebf Kh\u00e1c (\u0110i\u1ec1u 15)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Lu\u1eadt c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf kh\u00e1c nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i v\u00e0 khuy\u1ebfn kh\u00edch \u0111\u1ed5i m\u1edbi, s\u00e1ng t\u1ea1o:<\/p>\n<ul>\n<li><b>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef<\/b> ho\u1eb7c <b>lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1<\/b> \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 chi th\u00eam cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/li>\n<li><b>Doanh nghi\u1ec7p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7<\/b> thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN.<\/li>\n<li><b>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb h\u1ed9 kinh doanh<\/b> \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 02 n\u0103m.<\/li>\n<li><b>T\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc c\u00f4ng l\u1eadp<\/b> ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_Cau_Hoi_Thuong_Gap_Ve_Luat_Thue_TNDN_2025\"><\/span>Nh\u1eefng C\u00e2u H\u1ecfi Th\u01b0\u1eddng G\u1eb7p V\u1ec1 Lu\u1eadt Thu\u1ebf TNDN 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol start=\"1\">\n<li><b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o?<\/b> Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025.<\/li>\n<li><b>Doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 doanh thu 5 t\u1ef7 \u0111\u1ed3ng\/n\u0103m th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/b> Theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17%.<\/li>\n<li><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft doanh nghi\u1ec7p c\u1ee7a t\u00f4i c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf hay kh\u00f4ng?<\/b> Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu ng\u00e0nh, ngh\u1ec1 kinh doanh v\u00e0 \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft, doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 v\u1edbi c\u00e1c c\u00f4ng ty t\u01b0 v\u1ea5n lu\u1eadt ho\u1eb7c k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p.<\/li>\n<li><b>Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi n\u00e0o?<\/b> Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Ket_Luan\"><\/span>K\u1ebft Lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> 2025 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i, minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XV th\u00f4ng qua ng\u00e0y 14\/6\/2025 v\u00e0 ch\u00ednh th\u1ee9c<\/p>","protected":false},"author":1,"featured_media":17521,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-17510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.5 (Yoast SEO v25.8) - 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