{"id":5791,"date":"2026-01-20T20:46:16","date_gmt":"2026-01-20T13:46:16","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/cap-nhat-nghi-dinh-20-2026-nd-cp-ve-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan\/"},"modified":"2026-01-20T20:49:53","modified_gmt":"2026-01-20T13:49:53","slug":"cap-nhat-nghi-dinh-20-2026-nd-cp-ve-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/cap-nhat-nghi-dinh-20-2026-nd-cp-ve-co-che-chinh-sach-dac-biet-phat-trien-kinh-te-tu-nhan\/","title":{"rendered":"C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n"},"content":{"rendered":"\n<p>Ng\u00e0y 15\/01\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n.<\/p>\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 v\u0103n b\u1ea3n c\u00f3 t\u00e1c \u0111\u1ed9ng s\u00e2u r\u1ed9ng \u0111\u1ebfn c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n t\u1edbi, v\u1edbi h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ed3ng b\u1ed9 v\u1ec1 thu\u1ebf, \u0111\u1ea5t \u0111ai, khoa h\u1ecdc \u2013 c\u00f4ng ngh\u1ec7, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec3m l\u01b0u \u00fd quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai v\u00e0 \u00e1p d\u1ee5ng.  <\/p>\n\n<p><strong>1.  <\/strong> <strong>\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n\n<p>Ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN \u00e1p d\u1ee5ng cho 03 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n<p><strong><strong>Nh\u00f3m 1: Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3<\/strong><\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng: C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, v\u00e0 t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>M\u1ee9c \u01b0u \u0111\u00e3i:<\/li>\n<\/ul>\n\n<p> + Mi\u1ec5n thu\u1ebf 02 n\u0103m.<br\/> + Gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 04 n\u0103m ti\u1ebfp theo.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Th\u1eddi gian \u00e1p d\u1ee5ng: \u0110\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ebfu trong 03 n\u0103m \u0111\u1ea7u (k\u1ec3 t\u1eeb khi c\u00f3 doanh thu) ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1eddi gian mi\u1ec5n\/gi\u1ea3m thu\u1ebf s\u1ebd b\u1eaft \u0111\u1ea7u t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0. <\/li>\n\n\n\n<li>Y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n: Ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c, ph\u1ea3i ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i tr\u00ean t\u1ed5ng doanh thu\/chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. <\/li>\n<\/ul>\n\n<p><strong>Nh\u00f3m 2: Doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u1ed1n (Nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ed5 ch\u1ee9c)<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u01afu \u0111\u00e3i: Mi\u1ec5n 100% thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p, quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>Ngo\u1ea1i tr\u1eeb: Kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u1ee9ng kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh thu\u1ebf theo ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. <\/li>\n<\/ul>\n\n<p><strong>Nh\u00f3m 3: Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u01afu \u0111\u00e3i: Mi\u1ec5n thu\u1ebf TNDN trong 03 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb: Kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb s\u00e1p nh\u1eadp, chia t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh; ho\u1eb7c doanh nghi\u1ec7p m\u1edbi m\u00e0 ch\u1ee7 s\u1edf h\u1eefu\/ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111\u00e3 t\u1eebng l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 ch\u01b0a qu\u00e1 12 th\u00e1ng. <\/li>\n<\/ul>\n\n<p><strong>Quy \u0111\u1ecbnh chung cho Doanh nghi\u1ec7p:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i c\u00f9ng l\u00fac, \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t.<\/li>\n\n\n\n<li>N\u1ebfu k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 12 th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i ngay k\u1ef3 \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 ti\u1ebfp theo.<\/li>\n<\/ul>\n\n<p><strong>2.<\/strong>  <strong>\u01afu \u0111\u00e3i v\u1ec1 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/p>\n\n<p>Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNCN t\u1eadp trung v\u00e0o nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n v\u00e0 nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao<\/p>\n\n<p><strong>\u0110\u1ed1i v\u1edbi Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u01afu \u0111\u00e3i: Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n, quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>Ngo\u1ea1i tr\u1eeb: Kh\u00f4ng \u00e1p d\u1ee5ng khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u00f4ng ty \u0111\u1ea1i ch\u00fang\/ni\u00eam y\u1ebft ho\u1eb7c b\u00e1n doanh nghi\u1ec7p t\u01b0 nh\u00e2n g\u1eafn li\u1ec1n v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<\/ul>\n\n<p><strong>\u0110\u1ed1i v\u1edbi Chuy\u00ean gia, Nh\u00e0 khoa h\u1ecdc:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng: Chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, trung t\u00e2m R&amp;D, t\u1ed5 ch\u1ee9c trung gian h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p.<\/li>\n\n\n\n<li>\u01afu \u0111\u00e3i (\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng):<\/li>\n<\/ul>\n\n<p> + Mi\u1ec5n thu\u1ebf 100%: Trong 02 n\u0103m (24 th\u00e1ng) li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi ph\u00e1t sinh thu nh\u1eadp.<br\/> + Gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: Trong 04 n\u0103m (48 th\u00e1ng) ti\u1ebfp theo. <br\/> + C\u00e1ch t\u00ednh: N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n\/gi\u1ea3m \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3.<\/p>\n\n<p><strong>3.<\/strong>  <strong>H\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn \u0111\u1ea5t \u0111ai, m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t kinh doanh.<\/strong><\/p>\n\n<p><strong>3.1 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 \u0111\u1ea5t<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Tr\u00e1ch nhi\u1ec7m c\u00f4ng khai: \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u1ea3i c\u00f4ng b\u1ed1 c\u00f4ng khai c\u00e1c nguy\u00ean t\u1eafc, ti\u00eau ch\u00ed h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 v\u00e0 di\u1ec7n t\u00edch qu\u1ef9 \u0111\u1ea5t trong khu c\u00f4ng nghi\u1ec7p, v\u01b0\u1eddn \u01b0\u01a1m c\u00f4ng ngh\u1ec7 d\u00e0nh ri\u00eang cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u ti\u00ean (doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao t\u01b0 nh\u00e2n, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o).<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Nguy\u00ean t\u1eafc t\u00e0i ch\u00ednh: Ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kho\u1ea3n kinh ph\u00ed h\u1ed7 tr\u1ee3 t\u1eeb Nh\u00e0 n\u01b0\u1edbc v\u00e0o t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng, nh\u01b0ng v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m duy tu, b\u1ea3o d\u01b0\u1ee1ng c\u00f4ng tr\u00ecnh. <\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>&#8211; Th\u1eddi h\u1ea1n \u01b0u ti\u00ean: Qu\u1ef9 \u0111\u1ea5t d\u00e0nh cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng giai \u0111o\u1ea1n. Sau 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n th\u00e0nh h\u1ea1 t\u1ea7ng m\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u ti\u00ean thu\u00ea, ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c quy\u1ec1n cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c thu\u00ea. <\/li>\n<\/ul>\n\n<p><strong>3.2 C\u01a1 ch\u1ebf ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u00ea l\u1ea1i \u0111\u1ea5t \u0111\u00e3 gi\u1ea3m<\/strong><\/p>\n\n<p>\u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 l\u1ea1i cho ch\u1ee7 \u0111\u1ea7u t\u01b0 s\u1ed1 ti\u1ec1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 gi\u1ea3m cho doanh nghi\u1ec7p thu\u00ea \u0111\u1ea5t.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea (Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3): G\u1ed3m doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao (t\u01b0 nh\u00e2n), doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME), v\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3:C\u00f3 qu\u1ef9 \u0111\u1ea5t d\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u ti\u00ean; \u0110\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 gi\u00e1 gi\u1ea3m v\u00e0 \u0111\u00e3 nh\u1eadn thanh to\u00e1n t\u1eeb doanh nghi\u1ec7p; \u0110\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p thanh to\u00e1n.<\/li>\n<\/ul>\n\n<p><strong>H\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>B\u00f9 tr\u1eeb: Tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Ho\u00e0n tr\u1ea3 ti\u1ec1n: N\u1ebfu s\u1ed1 ti\u1ec1n gi\u1ea3m l\u1edbn h\u01a1n ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7\/\u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t, Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc s\u1ebd chi tr\u1ea3 tr\u1ef1c ti\u1ebfp.<\/li>\n\n\n\n<li>Th\u1ee7 t\u1ee5c: Ch\u1ee7 \u0111\u1ea7u t\u01b0 n\u1ed9p h\u1ed3 s\u01a1 t\u1edbi S\u1edf T\u00e0i ch\u00ednh. S\u1edf T\u00e0i ch\u00ednh th\u1ea9m \u0111\u1ecbnh (07 ng\u00e0y l\u00e0m vi\u1ec7c), b\u00e1o c\u00e1o UBND c\u1ea5p t\u1ec9nh ra quy\u1ebft \u0111\u1ecbnh (03 ng\u00e0y l\u00e0m vi\u1ec7c) \u0111\u1ec3 Kho b\u1ea1c ho\u1eb7c C\u01a1 quan Thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3\/b\u00f9 tr\u1eeb. <\/li>\n<\/ul>\n\n<p><strong>3.3 Quy \u0111\u1ecbnh thu h\u1ed3i l\u1ea1i ti\u1ec1n h\u1ed7 tr\u1ee3<\/strong><\/p>\n\n<p>Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i ho\u00e0n tr\u1ea3 l\u1ea1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Vi ph\u1ea1m ph\u00e1p lu\u1eadt: B\u1ecb ch\u1ea5m d\u1ee9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c thu h\u1ed3i \u0111\u1ea5t do vi ph\u1ea1m ph\u00e1p lu\u1eadt (ho\u00e0n tr\u1ea3 trong v\u00f2ng 01 th\u00e1ng).<\/li>\n\n\n\n<li>Chuy\u1ec3n nh\u01b0\u1ee3ng sai \u0111\u1ed1i t\u01b0\u1ee3ng: Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho ng\u01b0\u1eddi kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 (ho\u00e0n tr\u1ea3 trong v\u00f2ng 01 th\u00e1ng t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng).<\/li>\n<\/ul>\n\n<p>Gian l\u1eadn: N\u1ebfu thanh tra, ki\u1ec3m to\u00e1n ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n tr\u1ea3 ti\u1ec1n g\u1ed1c c\u1ed9ng v\u1edbi ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n\n<p><strong>3.4 H\u1ed7 tr\u1ee3 thu\u00ea nh\u00e0, \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n c\u00f4ng<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng: Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3, doanh nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>H\u00ecnh th\u1ee9c h\u1ed7 tr\u1ee3: \u0110\u01b0\u1ee3c thu\u00ea nh\u00e0, \u0111\u1ea5t (t\u00e0i s\u1ea3n c\u00f4ng kh\u00f4ng d\u00f9ng \u0111\u1ec3 \u1edf) th\u00f4ng qua ph\u01b0\u01a1ng th\u1ee9c ni\u00eam y\u1ebft gi\u00e1 ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n thu\u00ea nh\u00e0.<\/li>\n\n\n\n<li>Tri\u1ec3n khai: \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh danh m\u1ee5c t\u00e0i s\u1ea3n, m\u1ee9c h\u1ed7 tr\u1ee3 v\u00e0 th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean th\u1ef1c t\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/li>\n<\/ul>\n\n<p><strong>4.  <\/strong> <strong>H\u1ed7 tr\u1ee3 v\u1ec1 T\u00e0i ch\u00ednh cho Nghi\u00ean c\u1ee9u &amp; Ph\u00e1t tri\u1ec3n (R&amp;D)<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp qu\u1ef9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch <strong>t\u1ed1i \u0111a 20%<\/strong> thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>Nh\u00e2n \u0111\u00f4i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb: Khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng <strong>200% gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf.<\/strong><\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li>H\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o chu\u1ed7i cung \u1ee9ng: Doanh nghi\u1ec7p l\u1edbn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o, \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n l\u1ef1c cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (SME) tham gia v\u00e0o chu\u1ed7i cung \u1ee9ng c\u1ee7a m\u00ecnh (d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c).<\/li>\n<\/ul>\n\n<p><strong>5.  <\/strong> <strong>Cung c\u1ea5p mi\u1ec5n ph\u00ed N\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong><\/p>\n\n<p>Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp c\u00f4ng c\u1ee5 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng d\u1ec5 b\u1ecb t\u1ed5n th\u01b0\u01a1ng g\u1ed3m: Doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n<p><strong>6.  <\/strong> <strong>\u0110\u00e0o t\u1ea1o mi\u1ec5n ph\u00ed v\u1ec1 Qu\u1ea3n tr\u1ecb v\u00e0 K\u1ebf to\u00e1n<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c h\u1ed7 tr\u1ee3: Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 100% t\u1ed5ng chi ph\u00ed kh\u00f3a \u0111\u00e0o t\u1ea1o.<\/li>\n\n\n\n<li>N\u1ed9i dung \u0111\u00e0o t\u1ea1o: Qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 nh\u00e2n s\u1ef1<\/li>\n\n\n\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng: Doanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p nh\u1ecf, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/li>\n\n\n\n<li>Th\u1ee7 t\u1ee5c:<\/li>\n<\/ul>\n\n<p> + Vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 80\/2021\/N\u0110-CP nh\u01b0ng \u00e1p d\u1ee5ng m\u1ee9c h\u1ed7 tr\u1ee3 m\u1edbi l\u00e0 100%.<\/p>\n\n<p> + H\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd nhu c\u1ea7u \u0111\u00e0o t\u1ea1o th\u00f4ng qua T\u1edd khai (M\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh).<\/p>\n\n<p><strong>K\u1ebft lu\u1eadn<\/strong><\/p>\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP mang l\u1ea1i nhi\u1ec1u c\u01a1 h\u1ed9i l\u1edbn cho doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, tuy nhi\u00ean \u0111i k\u00e8m l\u00e0 y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u2013 thu\u1ebf. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng n\u1eafm b\u1eaft quy \u0111\u1ecbnh, r\u00e0 so\u00e1t m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 chu\u1ea9n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<br\/>Doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 tham v\u1ea5n \u00fd ki\u1ebfn chuy\u00ean gia khi \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i m\u1edbi.   <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 15\/01\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 v\u0103n b\u1ea3n c\u00f3 t\u00e1c \u0111\u1ed9ng s\u00e2u r\u1ed9ng \u0111\u1ebfn c\u1ed9ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-5791","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5791","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=5791"}],"version-history":[{"count":1,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5791\/revisions"}],"predecessor-version":[{"id":5792,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/5791\/revisions\/5792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/5793"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=5791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=5791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=5791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}