{"id":12293,"date":"2025-09-16T11:52:33","date_gmt":"2025-09-16T04:52:33","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9888"},"modified":"2025-11-06T13:35:06","modified_gmt":"2025-11-06T06:35:06","slug":"tong-hop-diem-moi-luat-thue-thu-nhap-doanh-nghiep-2025-luat-so-67-2025-qh15","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tong-hop-diem-moi-luat-thue-thu-nhap-doanh-nghiep-2025-luat-so-67-2025-qh15\/","title":{"rendered":"T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2025 (Lu\u1eadt s\u1ed1 67\/2025\/QH15)?"},"content":{"rendered":"<p><strong>Qu\u1ed1c h\u1ed9i \u0111\u00e3 Th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 tr\u1edf \u0111i. M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2025.<\/strong><\/p>\n<h2 id=\"demuc1027300\"><strong>1. \u0110\u00e1nh thu\u1ebf v\u1edbi m\u1ecdi thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h2>\n<p><a href=\"https:\/\/luatvietnam.vn\/thue\/luat-thue-thu-nhap-doanh-nghiep-2025-so-67-2025-qh15-moi-nhat-404386-d1.html\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a>\u00a0m\u1edf r\u1ed9ng ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 s\u1ed1.<\/p>\n<p>Theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam,<em>\u00a0bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 (n\u1ed9i dung m\u1edbi b\u1ed5 sung)<\/em>\u00a0th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>B\u1ed5 sung nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0\u00a0<strong>thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam,<\/strong>\u00a0<strong>kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kinh doanh<\/strong>\u00a0(theo kho\u1ea3n 3 \u0110i\u1ec1u 3).<\/p>\n<h2 id=\"demuc1027301\"><strong>2.\u00a0Gi\u1ea3m th\u1eddi gian mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 m\u1edbi<\/strong><\/h2>\n<p>Theo kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025:<\/p>\n<blockquote><p>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1; thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m bao g\u1ed3m c\u1ea3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m c\u00f3 ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Thu nh\u1eadp t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<strong>\u00a0t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/strong><\/p><\/blockquote>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c kho\u1ea3n thu nh\u1eadp tr\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a l\u00e0 05 n\u0103m.<\/p>\n<h2 id=\"demuc1027302\"><strong>3. M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf<\/strong><\/h2>\n<p>M\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o \u0111\u1ed5i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, bao g\u1ed3m:<\/p>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 c\u00e1c-bon l\u1ea7n \u0111\u1ea7u sau khi ph\u00e1t h\u00e0nh<\/li>\n<li>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i v\u00e0 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau khi ph\u00e1t h\u00e0nh<\/li>\n<\/ul>\n<h2 id=\"demuc1027303\"><strong>4.\u00a0Kho\u1ea3n l\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/h2>\n<p>Theo \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec\u00a0<strong>\u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong>\u00a0c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf).<\/p>\n<div class=\"advHolder\" data-id=\"772\" data-pos=\"BetweenArticleContent_01\">\n<div id=\"div-gpt-ad-1667977878912-0\" data-google-query-id=\"CK_Vvu-63I8DFaX0TAIdT4QIlA\">\n<div id=\"google_ads_iframe_\/57976558\/Ureka_Supply_luatvietnam.vn_Outstream_1x1_060521_0__container__\"><\/div>\n<div id=\"ureka-ucp-autoplacement\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9890\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/09\/thiet-ke-chua-co-ten-9.png\" alt=\"\" width=\"1600\" height=\"1341\" \/><\/div>\n<\/div>\n<\/div>\n<p><em>Tr\u01b0\u1edbc \u0111\u00e2y,\u00a0n\u1ebfu thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c<strong>\u00a0b\u00f9 tr\u1eeb v\u1edbi l\u00e3i\u00a0<\/strong>c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/em><\/p>\n<p>Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf,\u00a0<strong>kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i\u00a0<\/strong>v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<h2 id=\"demuc1027304\"><strong>5.\u00a0S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/h2>\n<p>So v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n<h3 id=\"demuc1027305\">5.1. B\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h3>\n<p>&#8211; Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ec7t ph\u00e1i tham gia qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n<div class=\"google-ads\" data-id=\"773\" data-pos=\"BetweenArticleContent_02\"><\/div>\n<p>&#8211; M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n<p>&#8211; M\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>&#8211; Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh nh\u1eb1m trung h\u00f2a c\u00e1c-bon v\u00e0 net zero, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>&#8211; M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<h3 id=\"demuc1027306\">5.2. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n<p>Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m ph\u1ea7n thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf.<\/p>\n<p>S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n<div id=\"ureka-div-player-1757997457449\">\n<div id=\"uk-content-player-1757997457449\" class=\"uk-player\">\n<h2 id=\"demuc1027307\"><strong>6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17%<\/strong><\/h2>\n<p>\u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t nh\u01b0 sau:- T\u1ed5ng doanh thu d\u01b0\u1edbi 03 t\u1ef7 \u0111\u1ed3ng\/n\u0103m: thu\u1ebf su\u1ea5t 15%;<\/p>\n<p>&#8211; T\u1ed5ng doanh thu t\u1eeb 03 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng\/n\u0103m: thu\u1ebf su\u1ea5t 17%;<\/p>\n<p>&#8211; \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 t\u1eeb 25% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed;<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) l\u00e0 50%. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \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 l\u00e0 40%.<\/p>\n<p>&#8211; Kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean: thu\u1ebf su\u1ea5t 20%.<\/p>\n<div class=\"google-ads\" data-id=\"775\" data-pos=\"BetweenArticleContent_04\"><\/div>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, c\u00e1c doanh nghi\u1ec7p ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf su\u1ea5t 20% (tr\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean hi\u1ebfm v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t). Theo quy \u0111\u1ecbnh m\u1edbi, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 50 t\u1ef7 s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 15% ho\u1eb7c 17%.<\/p>\n<h2 id=\"demuc1027308\"><strong>7.\u00a0Thay \u0111\u1ed5i ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i nh\u01b0 sau:<strong><em>&#8211; B\u1ecf m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i:\u00a0<\/em><\/strong><\/p>\n<ul>\n<li>D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng;<\/li>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i khu c\u00f4ng nghi\u1ec7p;<\/li>\n<\/ul>\n<p>&#8211;\u00a0<em><strong>B\u1ed5 sung c\u00e1c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i\u00a0<\/strong><\/em>\u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/p>\n<ul>\n<li>D\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i, h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0 n\u0103m 2020;\n<div class=\"google-ads\" data-id=\"776\" data-pos=\"BetweenArticleContent_05\"><\/div>\n<\/li>\n<li>\u0110\u1ea7u t\u01b0 kinh doanh c\u01a1 s\u1edf k\u1ef9 thu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba; \u0110\u1ea7u t\u01b0 kinh doanh khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n<\/ul>\n<h2 id=\"demuc1027309\"><strong>8. Khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><\/h2>\n<p>Theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n<p>&#8211; \u0110\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;<\/p>\n<p>&#8211; \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n;<\/p>\n<p>&#8211; Khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf,<strong>\u00a0khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao<\/strong>, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung.<\/p>\n<p>Trong khi tr\u01b0\u1edbc \u0111\u00e2y, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea v\u00e0o nh\u00f3m \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t.<\/p>\n<h2 id=\"demuc10273010\"><strong>9. \u0110i\u1ec1u ch\u1ec9nh l\u00e3i su\u1ea5t \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4<\/strong><\/h2>\n<p>Theo kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4 s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i 17% trong 10 n\u0103m\u00a0(t<em>r\u01b0\u1edbc \u0111\u00e2y,\u00a0d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong 15 n\u0103m).<\/em><\/p>\n<h2 id=\"demuc10273011\"><strong>10. D\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c\u00a0\u01b0u \u0111\u00e3i l\u00e3i su\u1ea5t 17% trong 10 n\u0103m<\/strong><\/h2>\n<p id=\"demuc3039216\" data-id=\"3039216\">Kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025\u00a0<strong>b\u1ed5 sung\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i su\u1ea5t \u01b0u \u0111\u00e3i 17% trong 10 n\u0103m\u00a0<\/strong>l\u00e0:<\/p>\n<div id=\"demuc3039217\" data-id=\"3039217\">\n<p>&#8211; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh c\u01a1 s\u1edf k\u1ef9 thu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba;<\/p>\n<p>&#8211; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p><\/div>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0\u00a0<strong>\u0110i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2025.<\/strong><\/p>\n<\/div>\n<div class=\"html-div xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl\">\n<div class=\"html-div xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl\" dir=\"auto\">\n<div class=\"html-div xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl\" data-ad-rendering-role=\"story_message\">\n<div id=\"_r_2i5_\" class=\"x1l90r2v x1iorvi4 x1g0dm76 xpdmqnj\" data-ad-comet-preview=\"message\" data-ad-preview=\"message\">\n<div class=\"x78zum5 xdt5ytf xz62fqu x16ldp7u\">\n<div class=\"xu06os2 x1ok221b\">\n<div class=\"html-div xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl\">\n<div class=\"x14z9mp xat24cr x1lziwak x1vvkbs xtlvy1s x126k92a\">\n<div dir=\"auto\">M\u1ecdi th\u1eafc m\u1eafc xin li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/div>\n<div dir=\"auto\">________________________________________<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" alt=\"\ud83c\udfe2\" width=\"16\" height=\"16\" \/><\/span>\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 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l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 tr\u1edf \u0111i. M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2025. 1. \u0110\u00e1nh thu\u1ebf v\u1edbi m\u1ecdi thu nh\u1eadp [&hellip;]<\/p>\n","protected":false},"featured_media":13409,"template":"","article_category":[10],"class_list":["post-12293","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/12293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13409"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=12293"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=12293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}