{"id":5394,"date":"2025-03-10T21:22:12","date_gmt":"2025-03-11T04:22:12","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5394"},"modified":"2025-03-10T21:22:14","modified_gmt":"2025-03-11T04:22:14","slug":"doanh-nghiep-nuoc-ngoai-dau-tu-vao-viet-nam-phai-dong-nhung-loai-thue-nao","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/doanh-nghiep-nuoc-ngoai-dau-tu-vao-viet-nam-phai-dong-nhung-loai-thue-nao\/","title":{"rendered":"Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam ph\u1ea3i \u0111\u00f3ng nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o?"},"content":{"rendered":"\n

Vi\u1ec7t Nam \u0111ang m\u1edf r\u1ed9ng n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a, thu h\u00fat \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn. Gia nh\u1eadp WTO gi\u00fap Vi\u1ec7t Nam ti\u1ebfp c\u1eadn nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n chung. Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i khi \u0111\u1ea7u t\u01b0 v\u00e0o Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh. DNP Viet Nam Law Firm<\/a> cung c\u1ea5p \u0111\u1ebfn c\u00e1c qu\u00fd doanh nghi\u1ec7p nh\u1eefng lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n\n\n\n

1.L\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/h2>\n\n\n\n

L\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 m\u1ed9t kho\u1ea3n thu\u1ebf m\u00e0 doanh nghi\u1ec7p, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m m\u1ed9t l\u1ea7n \u0111\u1ec3 c\u00f3 th\u1ec3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.
Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP, m\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u01b0 sau:
\u0110\u1ed1i v\u1edbi T\u1ed5 ch\u1ee9c c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng: 02 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m
\u0110\u1ed1i v\u1edbi Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c: 01 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/p>\n\n\n\n

    <\/ol>\n\n\n\n

    2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/h2>\n\n\n\n

    Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p li\u00ean quan \u0111\u1ebfn thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

    C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0110i\u1ec1u 10, \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNDN 2008<\/em><\/p>\n\n\n\n

    Thu\u1ebf su\u1ea5t thu\u1ebf TNDN c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.
    – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50%
    – \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, vonfram, antimon, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm tr\u1eeb \u0111\u1ea7u kh\u00ed) l\u00e0 50%
    N\u1ebfu t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm 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 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 40%
    C\u00e1c l\u0129nh v\u1ef1c ch\u1ecbu thu\u1ebf c\u00f2n l\u1ea1i l\u00e0 20%.<\/p>\n\n\n

    \n
    \"\"<\/figure>\n<\/div>\n\n\n
    \n

    H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n<\/blockquote>\n\n\n\n

    3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong><\/h2>\n\n\n\n

    L\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh.
    C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT 2024
    <\/em>C\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf:<\/p>\n\n\n\n

    Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf:
    <\/span>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = (Gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra x Thu\u1ebf su\u1ea5t thu\u1ebf GTGT) – S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.
    <\/strong>T\u00f9y theo \u0111\u1ed1i t\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e1c nhau: 0%, 5%, 10% (\u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024)<\/em><\/p>\n\n\n\n

    Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp:
    <\/span>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu.<\/strong><\/p>\n\n\n\n

    4. Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/h2>\n\n\n\n


    Doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 tuy\u1ec3n d\u1ee5ng lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho nh\u00e2n vi\u00ean. \u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, ngo\u00e0i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c c\u00f4ng ty 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i c\u00f2n ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

    5. Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u:<\/strong><\/h2>\n\n\n\n


    <\/strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd: \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 6 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u thu\u1ebf nh\u1eadp kh\u1ea9u 2016.
    <\/em>\u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf n\u00e0y, ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng h\u00e0ng ho\u00e1 xu\u1ea5t nh\u1eadp kh\u1ea9u qua bi\u00ean gi\u1edbi Vi\u1ec7t Nam v\u00e0 c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng nh\u01b0 sau:
    Tr\u01b0\u1eddng h\u1ee3p m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf theo %
    Tr\u01b0\u1eddng h\u1ee3p m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i<\/p>\n\n\n\n

    T\u00f3m l\u1ea1i, doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u1ea7n n\u1eafm v\u1eefng v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf tr\u00ean \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p ph\u00e1p v\u00e0 hi\u1ec7u qu\u1ea3. \u0110\u1ec3 c\u00f3 th\u00f4ng tin chi ti\u1ebft v\u00e0 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p xin vui l\u00f2ng li\u00ean h\u1ec7 Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n t\u1ea1i Hotline: 0987 290 273 <\/strong>ho\u1eb7c qua email: info@dnp-law.com<\/strong><\/p>\n\n\n\n

    ————————————————————<\/p>\n\n\n\n

    C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM
    <\/strong>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh Ph\u01b0\u1edbc, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.
    \ud83d\udcdeHotline: 0987.290.273
    \ud83d\udce9 Email: info@dnp-law.com.
    Website: https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

    Vi\u1ec7t Nam \u0111ang m\u1edf r\u1ed9ng n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a, thu h\u00fat \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn. Gia nh\u1eadp WTO gi\u00fap Vi\u1ec7t Nam ti\u1ebfp c\u1eadn nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n chung. 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