{"id":7617,"date":"2026-10-28T12:27:04","date_gmt":"2026-10-28T05:27:04","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/uu-dai-thue-nam-2026-doanh-nghiep-dang-bo-lo-nhung-quyen-loi-nao\/"},"modified":"2026-10-28T13:32:02","modified_gmt":"2026-10-28T06:32:02","slug":"uu-dai-thue-nam-2026","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/kinh-doanh-tai-viet-nam\/uu-dai-thue-nam-2026\/","title":{"rendered":"\u01afu \u0110\u00e3i Thu\u1ebf N\u0103m 2026: Doanh Nghi\u1ec7p \u0110ang B\u1ecf L\u1ee1 Nh\u1eefng Quy\u1ec1n L\u1ee3i N\u00e0o?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m l\u00e0 d\u1ecbp \u0111\u1ec3 doanh nghi\u1ec7p r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy\u1ec1n l\u1ee3i kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c thu\u1ebf su\u1ea5t, m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/p>\n\n<p class=\"wp-block-paragraph\">Trong n\u0103m 2026, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd nh\u1eefng thay \u0111\u1ed5i v\u1ec1 khu\u00f4n kh\u1ed5 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, bao g\u1ed3m Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 <a href=\"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/sau-thong-tu-99-doanh-nghiep-can-chuan-bi-gi-cho-mot-che-do-ke-toan-moi\/\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a> \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026. \u0110\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t khi r\u00e0 so\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 li\u00ean quan.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u1eady doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd nh\u1eefng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf n\u00e0o trong n\u0103m 2026, v\u00e0 c\u1ea7n r\u00e0 so\u00e1t nh\u1eefng g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i ho\u1eb7c \u00e1p d\u1ee5ng ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh?<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>1. \u01afu \u0111\u00e3i thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: R\u00e0 so\u00e1t m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">N\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo quy m\u00f4 doanh thu v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf theo ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20%, m\u1ee9c thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1ec1 doanh thu v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan. \u0110\u00e2y l\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t theo quy m\u00f4 doanh thu, c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf d\u00e0nh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c c\u01a1 ch\u1ebf \u0111\u1ea7u t\u01b0 \u0111\u1eb7c th\u00f9 nh\u01b0 Trung t\u00e2m t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam (VIFC), n\u1ebfu c\u00f3 li\u00ean quan. Vi\u1ec7c \u00e1p d\u1ee5ng c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng ch\u00ednh s\u00e1ch.<\/p>\n\n<p class=\"wp-block-paragraph\">V\u1edbi doanh nghi\u1ec7p FDI, vi\u1ec7c r\u00e0 so\u00e1t c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a d\u1ef1 \u00e1n, ph\u1ea1m vi thu nh\u1eadp \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, vi\u1ec7c h\u1ea1ch to\u00e1n ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed li\u00ean quan. Doanh nghi\u1ec7p c\u0169ng n\u00ean xem x\u00e9t quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, c\u1ea7n \u0111\u00e1nh gi\u00e1 th\u00eam \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf TNDN b\u1ed5 sung \u0111\u1ebfn hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, vi\u1ec7c r\u00e0 so\u00e1t \u01b0u \u0111\u00e3i thu\u1ebf TNDN c\u0169ng c\u1ea7n \u0111i k\u00e8m v\u1edbi vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo <a href=\"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/khung-phap-ly-moi-ve-gia-giao-dich-lien-ket-nhung-diem-nhan-cot-loi-cua-nghi-dinh-so-255-2026-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP<\/a>. N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ho\u1eb7c gi\u00e1 giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng minh ph\u00f9 h\u1ee3p, ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i \u00edch thu\u1ebf doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: X\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c nh\u00f3m b\u1ecb lo\u1ea1i tr\u1eeb.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang kinh doanh, c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ea3n ph\u1ea9m v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e2n ph\u1ed1i, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t \u1edf t\u1eebng kh\u00e2u c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t \u0111\u00fang h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf, ch\u1ecbu thu\u1ebf su\u1ea5t 0%, 5% ho\u1eb7c 10% \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u: R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ea7n r\u00e0 so\u00e1t m\u00e3 HS, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t. M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh ho\u1eb7c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh \u0111\u00f3, ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf n\u1ebfu c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n sai s\u00f3t trong khai b\u00e1o ho\u1eb7c doanh nghi\u1ec7p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng minh vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i: R\u00e0 so\u00e1t b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">C\u00e1c kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i nh\u01b0 ph\u00ed d\u1ecbch v\u1ee5, ph\u00ed qu\u1ea3n l\u00fd t\u1eadp \u0111o\u00e0n, ph\u1ea7n m\u1ec1m, ti\u1ec1n b\u1ea3n quy\u1ec1n ho\u1eb7c l\u00e3i vay c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi trong h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 n\u1ed9i dung th\u1ef1c t\u1ebf. Ch\u1eb3ng h\u1ea1n, giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ph\u1ea7n m\u1ec1m c\u00f3 th\u1ec3 c\u1ea7n l\u00e0m r\u00f5 quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m; ph\u00ed d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf. <\/p>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u01b0a ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, t\u00f9y tr\u01b0\u1eddng h\u1ee3p.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Thu\u1ebf TNCN v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf theo ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t vi\u1ec7c kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n xem x\u00e9t th\u00eam t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n<p class=\"wp-block-paragraph\">T\u00f9y l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n r\u00e0 so\u00e1t th\u00eam thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c thu\u1ebf t\u00e0i nguy\u00ean. C\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t ri\u00eang khi li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t theo ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, kh\u00f4ng \u0111\u1ed3ng ngh\u0129a m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>2. V\u00ec sao doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecf l\u1ee1 \u01b0u \u0111\u00e3i thu\u1ebf?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c thu\u1ed9c ng\u00e0nh, ngh\u1ec1 ho\u1eb7c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i. Trong th\u1ef1c t\u1ebf, quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 b\u1ecb b\u1ecf l\u1ee1 ho\u1eb7c \u00e1p d\u1ee5ng ch\u01b0a ch\u00ednh x\u00e1c do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n sau:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ch\u01b0a nh\u1eadn di\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng:<\/strong> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ec9 t\u1eadp trung v\u00e0o \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u00e0 ch\u01b0a r\u00e0 so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn GTGT, xu\u1ea5t nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00e1c giao d\u1ecbch v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li><strong>Ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi thu nh\u1eadp ho\u1eb7c giao d\u1ecbch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n:<\/strong> Ngay c\u1ea3 khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i TNDN, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. T\u01b0\u01a1ng t\u1ef1, \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/li>\n\n\n\n<li><strong>\u00c1p d\u1ee5ng ch\u01b0a \u0111\u00fang th\u1eddi \u0111i\u1ec3m ho\u1eb7c th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i:<\/strong> Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u h\u01b0\u1edfng \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y ch\u00ednh s\u00e1ch, d\u1ef1 \u00e1n v\u00e0 t\u00ecnh h\u00ecnh ph\u00e1t sinh thu nh\u1eadp.<\/li>\n\n\n\n<li><strong>B\u1ecf qua quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp:<\/strong> V\u1edbi c\u00e1c ch\u00ednh s\u00e1ch c\u00f3 thay \u0111\u1ed5i, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng ho\u1eb7c l\u1ef1a ch\u1ecdn ch\u00ednh s\u00e1ch ph\u00f9 h\u1ee3p cho th\u1eddi gian c\u00f2n l\u1ea1i, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n\n\n\n<li><strong>Ch\u01b0a c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng:<\/strong> Th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0111\u1ea7u t\u01b0, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb h\u1ea3i quan, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u1edd khai v\u00e0 h\u1ed3 s\u01a1 thu\u1ebf c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi nhau. V\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ph\u1ea1m vi \u01b0u \u0111\u00e3i c\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t th\u1eadn tr\u1ecdng.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">R\u00e0 so\u00e1t s\u1edbm gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n nh\u1eefng n\u1ed9i dung c\u1ea7n l\u00e0m r\u00f5, b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n, thay v\u00ec ch\u1ec9 ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>3. R\u00e0 so\u00e1t \u01b0u \u0111\u00e3i thu\u1ebf c\u00f9ng Russell Bedford KTC<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy\u1ec1n l\u1ee3i \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, giao d\u1ecbch ph\u00e1t sinh v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan.<\/p>\n\n<p class=\"wp-block-paragraph\">Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 thu\u1ebf, Russell Bedford KTC xem x\u00e9t c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf, bao g\u1ed3m \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u00e0 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, t\u00f9y theo ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng qua d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf, KTC h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf, nh\u1eadn di\u1ec7n nh\u1eefng n\u1ed9i dung c\u1ea7n l\u00e0m r\u00f5 v\u00e0 chu\u1ea9n b\u1ecb c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/p>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-1 is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#002a42;background-color:#e6ccff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Doanh nghi\u1ec7p \u0111\u00e3 r\u00e0 so\u00e1t \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng trong n\u0103m 2026?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/ktcvietnam.com\/vi\/lien-he\/\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Li\u00ean h\u1ec7 Russell Bedford KTC <\/mark><\/strong><\/a>\u0111\u1ec3 trao \u0111\u1ed5i v\u1ec1 nh\u1eefng quy\u1ec1n l\u1ee3i thu\u1ebf doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m l\u00e0 d\u1ecbp \u0111\u1ec3 doanh nghi\u1ec7p r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy\u1ec1n l\u1ee3i kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c thu\u1ebf su\u1ea5t, m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, ph\u1ea1m vi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7618,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-7617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kinh-doanh-tai-viet-nam"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7617","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=7617"}],"version-history":[{"count":3,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7617\/revisions"}],"predecessor-version":[{"id":7621,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7617\/revisions\/7621"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/7618"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=7617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=7617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=7617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}