{"id":3206,"date":"2025-07-09T02:45:51","date_gmt":"2025-07-09T02:45:51","guid":{"rendered":"https:\/\/prv.com.vn\/?p=3206"},"modified":"2025-07-09T15:59:08","modified_gmt":"2025-07-09T15:59:08","slug":"luat-thue-thu-nhap-doanh-nghiep-sua-doi-2025","status":"publish","type":"post","link":"https:\/\/daxinprv.com\/vi\/tin-tuc-su-kien\/luat-thue-thu-nhap-doanh-nghiep-sua-doi-2025\/","title":{"rendered":"Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i) 2025"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (S\u1eecA \u0110\u1ed4I) 2025<\/strong><\/h4>\n<p>Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt s\u1ed1 67\/2025\/QH15 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025. M\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/p>\n<p><strong>1.1 M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong><\/p>\n<p>Lu\u1eadt Thu\u1ebf TNDN m\u1edf r\u1ed9ng th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN l\u00e0 N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 m\u00e0 th\u00f4ng qua \u0111\u00f3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p><strong>1.2 \u01afu \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17%<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3248 \" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225014.png\" alt=\"\" width=\"726\" height=\"264\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225014.png 946w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225014-300x109.png 300w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225014-768x279.png 768w\" sizes=\"auto, (max-width: 726px) 100vw, 726px\" \/><\/p>\n<p><strong>M\u1ee9c thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn l\u00e0 20%.<\/strong><\/p>\n<p><strong>1.3 Ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n<p>Theo D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf TNDN, thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (b\u00e1n c\u1ed5 ph\u1ea7n t\u1ea1i c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n kh\u00f4ng \u0111\u1ea1i ch\u00fang v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00e1c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n) s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t 2% tr\u00ean t\u1ed5ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, b\u1ea5t k\u1ec3 l\u00e3i hay l\u1ed7.<\/p>\n<p>Lu\u1eadt Thu\u1ebf TNDN v\u1eeba \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua \u0111\u00e3 k\u1ebf th\u1eeba n\u1ed9i dung tr\u00ean, quy \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng, thay cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n thu nh\u1eadp tr\u01b0\u1edbc \u0111\u00e2y (gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb gi\u00e1 v\u1ed1n). Tuy nhi\u00ean, lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c thu\u1ebf n\u00e0y \u2013 m\u1ee9c thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt m\u1edbi.<\/p>\n<p><strong>1.4 Thay \u0111\u1ed5i \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><\/p>\n<p>B\u1ed5 sung m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao; doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/li>\n<li>D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba; kinh doanh khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/li>\n<li>B\u00e1o ch\u00ed (bao g\u1ed3m c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o).<\/li>\n<\/ul>\n<p>Lo\u1ea1i b\u1ecf m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c kh\u1ecfi danh m\u1ee5c \u01b0u \u0111\u00e3i thu\u1ebf:<\/p>\n<ul>\n<li>Ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc<\/li>\n<li>Tinh ch\u1ebf th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n<\/li>\n<li>D\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t c\u00f3 quy m\u00f4 v\u1ed1n t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/li>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i khu c\u00f4ng ngh\u1ec7 cao nh\u01b0ng kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao.<\/li>\n<\/ul>\n<p>\u0110i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf:<\/p>\n<ul>\n<li>C\u00e1c khu c\u00f4ng nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n. Nh\u01b0 v\u1eady c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi\/ d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng trong khu c\u00f4ng nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf trong 02 n\u0103m v\u00e0 gi\u1ea3m thu\u1ebf trong 04 n\u0103m.<\/li>\n<li>Gi\u1ea3m m\u1ee9c \u01b0u \u0111\u00e3i d\u00e0nh cho c\u00e1c khu kinh t\u1ebf kh\u00f4ng n\u1eb1m trong c\u00e1c \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n\/ \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/li>\n<\/ul>\n<p><strong>1.5 B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3252 \" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225459.png\" alt=\"\" width=\"677\" height=\"628\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225459.png 700w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-09-225459-300x278.png 300w\" sizes=\"auto, (max-width: 677px) 100vw, 677px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (S\u1eecA \u0110\u1ed4I) 2025 Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt s\u1ed1 67\/2025\/QH15 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025. M\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau: 1.1 M\u1edf&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3255,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-3206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/3206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/comments?post=3206"}],"version-history":[{"count":0,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/3206\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media\/3255"}],"wp:attachment":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media?parent=3206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/categories?post=3206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/tags?post=3206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}