{"id":5965,"date":"2025-08-07T02:57:09","date_gmt":"2025-08-07T09:57:09","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5965"},"modified":"2025-08-07T02:57:12","modified_gmt":"2025-08-07T09:57:12","slug":"uu-dai-thue-nam-2025-theo-chinh-sach-moi-danh-cho-doanh-nghiep-khoi-nghiep-va-nha-dau-tu-vao-startup-viet-nam","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/uu-dai-thue-nam-2025-theo-chinh-sach-moi-danh-cho-doanh-nghiep-khoi-nghiep-va-nha-dau-tu-vao-startup-viet-nam\/","title":{"rendered":"\u01afu \u0111\u00e3i thu\u1ebf n\u0103m 2025 theo ch\u00ednh s\u00e1ch m\u1edbi d\u00e0nh cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o startup Vi\u1ec7t Nam"},"content":{"rendered":"\n<p>\u01afu \u0111\u00e3i thu\u1ebf 2025 theo Ngh\u1ecb quy\u1ebft 198\/2025 \u0111ang m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 startup t\u1ea1i Vi\u1ec7t Nam. C\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd th\u00fac \u0111\u1ea9y m\u1ea1nh m\u1ebd h\u1ec7 sinh th\u00e1i kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o trong th\u1eddi gian t\u1edbi.<\/p>\n\n\n\n<p>Trong khu\u00f4n kh\u1ed5 b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> s\u1ebd ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft gi\u00fap doanh nghi\u1ec7p n\u1eafm b\u1eaft v\u00e0 t\u1eadn d\u1ee5ng hi\u1ec7u qu\u1ea3 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-fffebfb386cba53c579970ee6bdf2bc1\" id=\"h-1-khai-ni\u1ec7m-doanh-nghi\u1ec7p-kh\u1edfi-nghi\u1ec7p-nha-d\u1ea7u-t\u01b0-vao-startup\"><strong>1. Kh\u00e1i ni\u1ec7m doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o startup<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 1 \u0110i\u1ec1u 3, kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15; Kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 38\/2018\/N\u0110-CP.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u00fd t\u01b0\u1edfng tr\u00ean c\u01a1 s\u1edf khai th\u00e1c t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7, m\u00f4 h\u00ecnh kinh doanh m\u1edbi v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng t\u0103ng tr\u01b0\u1edfng nhanh.<\/li>\n\n\n\n<li>Nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o startup \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p, nh\u1eb1m m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn v\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n h\u1ec7 sinh th\u00e1i \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-1136a92f62a1eec428cccf9d908e0b44\" id=\"h-2-di\u1ec1u-ki\u1ec7n-d\u1ec3-doanh-nghi\u1ec7p-kh\u1edfi-nghi\u1ec7p-va-nha-d\u1ea7u-t\u01b0-vao-startup-d\u01b0\u1ee3c-h\u01b0\u1edfng-\u01b0u-dai-thu\u1ebf-nam-2025\"><strong>2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o startup \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf n\u0103m 2025<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-217c5b51ca678dc8d58a8f7044509925\" id=\"h-2-1-di\u1ec1u-ki\u1ec7n-d\u1ed1i-v\u1edbi-doanh-nghi\u1ec7p-kh\u1edfi-nghi\u1ec7p-sang-t\u1ea1o\"><strong>2.1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 4, \u0110i\u1ec1u 17 Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba 2017; \u0110i\u1ec1u 1, \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 38\/2018\/N\u0110-CP; \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025).<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng qu\u00e1 5 n\u0103m, doanh thu kh\u00f4ng qu\u00e1 300 t\u1ef7\/n\u0103m.<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 c\u00f4ng ngh\u1ec7 cao, R&amp;D, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o.<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-60a92106de4683d3ec430e6cc7897b01\" id=\"h-2-2-di\u1ec1u-ki\u1ec7n-d\u1ed1i-v\u1edbi-nha-d\u1ea7u-t\u01b0-vao-startup\"><strong>2.2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o startup<\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 38\/2018\/N\u0110-CP.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00f3p v\u1ed1n th\u00f4ng qua qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o ho\u1eb7c \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp v\u00e0o startup \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn.<\/li>\n\n\n\n<li>C\u00f3 tho\u1ea3 thu\u1eadn g\u00f3p v\u1ed1n ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>\u0110\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1 c\u00f4ng ngh\u1ec7 cao, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"721\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/Bai-19-TV-721x1024.png\" alt=\"H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebft b\u1edfi DNP Viet Nam Law Firm\" class=\"wp-image-5966\" style=\"width:473px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/Bai-19-TV-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/Bai-19-TV-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/Bai-19-TV-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/Bai-19-TV-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/Bai-19-TV.png 1409w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebft b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-95990a77b8b6660488e30737b7b76868\" id=\"h-3-\u01b0u-dai-thu\u1ebf-va-h\u1ed7-tr\u1ee3-tai-chinh-theo-chinh-sach-m\u1edbi-nam-2025-danh-cho-doanh-nghi\u1ec7p-kh\u1edfi-nghi\u1ec7p-va-nha-d\u1ea7u-t\u01b0-vao-startup-vi\u1ec7t-nam\"><strong>3. \u01afu \u0111\u00e3i thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh theo ch\u00ednh s\u00e1ch m\u1edbi n\u0103m 2025 d\u00e0nh cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o startup Vi\u1ec7t Nam<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 6 \u0110i\u1ec1u 7, \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15; \u0110i\u1ec3m o kho\u1ea3n 2 \u0110i\u1ec1u 12, \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025).<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Lo\u1ea1i \u01b0u \u0111\u00e3i\/H\u1ed7 tr\u1ee3<\/strong><\/td><td><strong>Doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/strong><\/td><td><strong>Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/strong><\/td><td><strong>Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n<\/strong><\/td><td><strong>Chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc<\/strong><\/td><\/tr><tr><td><strong>\u01afu \u0111\u00e3i thu\u1ebf TNDN<\/strong><\/td><td>Mi\u1ec5n 100% thu\u1ebf TNDN trong th\u1eddi h\u1ea1n 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 04 n\u0103m ti\u1ebfp theo.<\/td><td>Mi\u1ec5n 100% thu\u1ebf TNDN cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong 03 n\u0103m \u0111\u1ea7u ti\u00ean.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><\/tr><tr><td><strong>\u01afu \u0111\u00e3i thu\u1ebf TNCN<\/strong><\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>Mi\u1ec5n 100% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o startup.<\/td><td>Mi\u1ec5n TNCN 2 n\u0103m \u0111\u1ea7u, gi\u1ea3m 50% trong 4 n\u0103m ti\u1ebfp theo.<\/td><\/tr><tr><td><strong>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/strong><\/td><td>Thu\u1ebf su\u1ea5t 10%, 17% cho ho\u1ea1t \u0111\u1ed9ng R&amp;D, c\u00f4ng ngh\u1ec7 cao, chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/td><td>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% trong th\u1eddi gian 10 n\u0103m.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><\/tr><tr><td><strong>H\u1ed7 tr\u1ee3 thu\u00ea \u0111\u1ea5t<\/strong><\/td><td>Gi\u1ea3m \u226530% ti\u1ec1n thu\u00ea \u0111\u1ea5t trong 05 n\u0103m \u0111\u1ea7u.<\/td><td>Gi\u1ea3m \u226530% ti\u1ec1n thu\u00ea \u0111\u1ea5t trong 05 n\u0103m \u0111\u1ea7u.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><\/tr><tr><td><strong>H\u1ed7 tr\u1ee3 chi ph\u00ed \u0111\u00e0o t\u1ea1o<\/strong><\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>\u0110\u01b0\u1ee3c tr\u1eeb chi ph\u00ed \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng khi t\u00ednh thu\u1ebf TNDN.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><td>Kh\u00f4ng \u00e1p d\u1ee5ng.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>\u201cN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c DNP Viet Nam Law Firm cung c\u1ea5p nh\u1eb1m m\u1ee5c \u0111\u00edch tham kh\u1ea3o. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi.\u201d<\/em><\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n<p>\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, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.<\/p>\n\n\n\n<p>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi<\/em><\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u01afu \u0111\u00e3i thu\u1ebf 2025 theo Ngh\u1ecb quy\u1ebft 198\/2025 \u0111ang m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 startup t\u1ea1i Vi\u1ec7t Nam. C\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd th\u00fac \u0111\u1ea9y m\u1ea1nh m\u1ebd h\u1ec7 sinh th\u00e1i kh\u1edfi nghi\u1ec7p \u0111\u1ed5i m\u1edbi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5966,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,1],"tags":[],"class_list":["post-5965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u01afu \u0111\u00e3i thu\u1ebf n\u0103m 2025 d\u00e0nh cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p<\/title>\n<meta name=\"description\" content=\"\u01afu \u0111\u00e3i thu\u1ebf 2025 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