{"id":5973,"date":"2025-08-13T00:08:00","date_gmt":"2025-08-13T07:08:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5973"},"modified":"2025-08-18T01:31:03","modified_gmt":"2025-08-18T08:31:03","slug":"07-diem-moi-cua-luat-thue-thu-nhap-doanh-nghiep-2025-co-hieu-luc-ke-tu-ngay-01-10-2025","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/07-diem-moi-cua-luat-thue-thu-nhap-doanh-nghiep-2025-co-hieu-luc-ke-tu-ngay-01-10-2025\/","title":{"rendered":"07 \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2025)"},"content":{"rendered":"\n<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00e1ch ti\u1ebfp c\u1eadn ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. \u0110i\u1ec3m nh\u1ea5n c\u1ee7a \u0111\u1ea1o lu\u1eadt m\u1edbi l\u00e0 thay v\u00ec \u01b0u \u0111\u00e3i thu\u1ebf d\u00e0n tr\u1ea3i theo \u0111\u1ecba b\u00e0n nh\u01b0 tr\u01b0\u1edbc, lu\u1eadt m\u1edbi chuy\u1ec3n tr\u1ecdng t\u00e2m sang \u01b0u \u0111\u00e3i c\u00f3 ch\u1ecdn l\u1ecdc, t\u1eadp trung v\u00e0o c\u00e1c ng\u00e0nh ngh\u1ec1 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm <\/a>s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 nh\u1eefng n\u1ed9i dung thay \u0111\u1ed5i quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-a8b2d8fbef9ffd816c88605400cf4243\" id=\"h-1-khai-ni\u1ec7m-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p\"><strong>1. Kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNDN 2008, \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNDN 2025.<\/em><\/p>\n\n\n\n<p>Hi\u1ec7n nay, ph\u00e1p lu\u1eadt ch\u01b0a ban h\u00e0nh m\u1ed9t v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c n\u00e0o \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tuy nhi\u00ean, c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Ngu\u1ed3n thu nh\u1eadp n\u00e0y c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/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=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/bia-mau-1-722x1024.jpg\" alt=\"H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebft b\u1edfi DNP Viet Nam Law Firm\" class=\"wp-image-5975\" style=\"width:371px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/bia-mau-1-722x1024.jpg 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/bia-mau-1-212x300.jpg 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/bia-mau-1-768x1089.jpg 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/bia-mau-1-1083x1536.jpg 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/08\/bia-mau-1.jpg 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/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-25a02518677b53568a1723ccf8fd7829\" id=\"h-2-nh\u1eefng-quy-d\u1ecbnh-phap-ly-m\u1edbi-c\u1ee7a-lu\u1eadt-thu\u1ebf-thu-nh\u1eadp-doanh-nghi\u1ec7p-2025-co-hi\u1ec7u-l\u1ef1c-k\u1ec3-t\u1eeb-ngay-01-10-2025-so-v\u1edbi-phap-lu\u1eadt-hi\u1ec7n-hanh\"><strong>2. Nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2025) so v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>STT<\/strong><\/td><td><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td><strong>Lu\u1eadt Thu\u1ebf TNDN 2008 (hi\u1ec7n h\u00e0nh)<\/strong><\/td><td><strong>Lu\u1eadt Thu\u1ebf TNDN 2025<\/strong><strong>(hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025)<\/strong><\/td><\/tr><tr><td><strong>1<\/strong><\/td><td><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/strong><\/td><td>\u00c1p d\u1ee5ng v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p (trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc) c\u00f3 c\u01a1 s\u1edf, tr\u1ee5 s\u1edf ho\u1eb7c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam. Kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn n\u1ec1n t\u1ea3ng s\u1ed1 xuy\u00ean bi\u00ean gi\u1edbi.<em>(kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2008).<\/em><\/td><td>M\u1edf r\u1ed9ng ph\u1ea1m vi \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u1eb7t tr\u1ee5 s\u1edf, kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u1ee9ng d\u1ee5ng s\u1ed1 ho\u1eb7c n\u1ec1n t\u1ea3ng tr\u1ef1c tuy\u1ebfn.<em>(\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><tr><td><strong>2<\/strong><\/td><td><strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/td><td>&#8211; Ch\u1ec9 t\u00ednh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t &#8211; kinh doanh, chuy\u1ec3n nh\u01b0\u1ee3ng.- Kh\u00f4ng \u0111\u1ec1 c\u1eadp \u0111\u1ebfn IIR ho\u1eb7c ph\u00e2n bi\u1ec7t thu nh\u1eadp b\u1ea5t \u0111\u1ed9ng s\u1ea3n.- \u00c1p d\u1ee5ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 khi c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh m\u00f4 h\u00ecnh kinh doanh xuy\u00ean bi\u00ean gi\u1edbi).<em>(kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf TNDN 2008).<\/em><\/td><td>&#8211; B\u1ed5 sung th\u00eam c\u00e1c kho\u1ea3n: ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n khi g\u00f3p v\u1ed1n, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p; ti\u1ec1n t\u00e0i tr\u1ee3, th\u01b0\u1edfng, ph\u1ea1t h\u1ee3p \u0111\u1ed3ng.- \u00c1p d\u1ee5ng IIR, cho ph\u00e9p kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.- \u00c1p thu\u1ebf v\u1edbi t\u1ea5t c\u1ea3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u1eeb doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, b\u1ea5t k\u1ec3 c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa hay kh\u00f4ng.<em>(\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 2; \u0111i\u1ec3m h, i, k kho\u1ea3n 2 \u0110i\u1ec1u 3; kho\u1ea3n 5 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><tr><td><strong>3<\/strong><\/td><td><strong>Ch\u00ednh s\u00e1ch mi\u1ec5n\/gi\u1ea3m thu\u1ebf<\/strong><\/td><td>&#8211; Mi\u1ec5n gi\u1ea3m ch\u1ee7 y\u1ebfu cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n ho\u1eb7c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i.- Th\u1eddi h\u1ea1n mi\u1ec5n gi\u1ea3m: 100% trong t\u1ed1i \u0111a 4 n\u0103m, 50% gi\u1ea3m trong t\u1ed1i \u0111a 9 n\u0103m ti\u1ebfp theo.<em>(kho\u1ea3n 1 \u0110i\u1ec1u 13, kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf TNDN 2008).<\/em><\/td><td>&#8211; M\u1edf r\u1ed9ng mi\u1ec5n gi\u1ea3m cho: doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p x\u00e3 h\u1ed9i &#8211; m\u00f4i tr\u01b0\u1eddng, nghi\u00ean c\u1ee9u khoa h\u1ecdc.- M\u1edf r\u1ed9ng mi\u1ec5n thu\u1ebf cho t\u00edn ch\u1ec9 carbon l\u1ea7n \u0111\u1ea7u, tr\u00e1i phi\u1ebfu xanh (l\u00e3i v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u).- Th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 15 n\u0103m v\u1edbi \u0111i\u1ec1u ki\u1ec7n r\u00f5 r\u00e0ng.<em>(kho\u1ea3n 4, kho\u1ea3n 10 \u0110i\u1ec1u 4; \u0111i\u1ec3m o kho\u1ea3n 2 \u0110i\u1ec1u 12, kho\u1ea3n 1 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><tr><td><strong>4<\/strong><\/td><td><strong>Ng\u00e0nh, ngh\u1ec1 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i<\/strong><\/td><td>Theo \u0111\u1ecba b\u00e0n (v\u00f9ng kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n).<em>(kho\u1ea3n 1 \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNDN 2008).<\/em><\/td><td>M\u1edf r\u1ed9ng theo ng\u00e0nh ngh\u1ec1 \u01b0u ti\u00ean nh\u01b0 c\u00f4ng ngh\u1ec7 cao, R&amp;D, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, b\u00e1o ch\u00ed,&#8230;<em>(kho\u1ea3n 2 \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><tr><td><strong>5<\/strong><\/td><td><strong>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><\/td><td>&#8211; \u01afu \u0111\u00e3i t\u1eadp trung v\u00e0o: c\u00f4ng ngh\u1ec7 cao, n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, gi\u00e1o d\u1ee5c, y t\u1ebf, m\u00f4i tr\u01b0\u1eddng.- \u00c1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t kh\u00f4ng ph\u00e2n theo doanh thu.- H\u1eadu ki\u1ec3m l\u1ecfng l\u1ebbo, thi\u1ebfu quy \u0111\u1ecbnh x\u1eed l\u00fd khi kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<em>(\u0110i\u1ec1u 13, \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf TNDN 2008).<\/em><\/td><td>&#8211; M\u1edf r\u1ed9ng \u01b0u \u0111\u00e3i cho ng\u00e0nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, c\u00f4ng ngh\u1ec7 cao nh\u01b0: s\u1ea3n xu\u1ea5t chip, d\u1eef li\u1ec7u, AI, c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m, gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p.- B\u1ed5 sung hai m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i m\u1edbi 15% (doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng) v\u00e0 17% (doanh thu 3 &#8211; 50 t\u1ef7 \u0111\u1ed3ng) d\u00e0nh cho doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf, d\u1ef1a tr\u00ean doanh thu h\u00e0ng n\u0103m.- Si\u1ebft h\u1eadu ki\u1ec3m: truy thu, ph\u1ea1t n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<em>(\u0110i\u1ec1u 4, \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><tr><td><strong>6<\/strong><\/td><td><strong>V\u1ec1 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/td><td>&#8211; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp, l\u1ed7\/l\u00e3i kh\u00e1c.- T\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu: h\u00e0ng h\u00f3a (1%), d\u1ecbch v\u1ee5 (5%), ng\u00e0nh kh\u00e1c (2%). Nh\u01b0ng kh\u00f4ng r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 ngo\u00e0i doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.<em>(\u0110i\u1ec1u 7, \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf TNDN 2008; Kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 124\/2008\/N\u0110-CP).<\/em><\/td><td>&#8211; Cho ph\u00e9p b\u00f9 tr\u1eeb l\u00e3i\/l\u1ed7: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb ph\u1ea7n thu nh\u1eadp \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.- T\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u00e1p d\u1ee5ng v\u1edbi:(i) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp;(ii) H\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c;(iii) Doanh nghi\u1ec7p doanh thu n\u0103m \u2264 3 t\u1ef7 \u0111\u1ed3ng, h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp.<em>(\u0110i\u1ec1u 7, \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><tr><td><strong>7<\/strong><\/td><td><strong>Thu nh\u1eadp t\u1eeb R&amp;D v\u00e0 c\u00f4ng ngh\u1ec7 m\u1edbi<\/strong><\/td><td>Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 01 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<em>(kho\u1ea3n 3 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNDN 2008, kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 124\/2008\/N\u0110-CP).<\/em><\/td><td>M\u1edf r\u1ed9ng th\u1eddi gian mi\u1ec5n thu\u1ebf l\u00ean t\u1ed1i \u0111a 03 n\u0103m, bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m c\u00f3 ki\u1ec3m so\u00e1t.<em>(kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNDN 2025).<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Ghi ch\u00fa:<\/strong><\/p>\n\n\n\n<p>IIR (Income Inclusion Rule): l\u00e0 quy \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf t\u1eeb tr\u00ean xu\u1ed1ng, theo \u0111\u00f3 cho ph\u00e9p qu\u1ed1c gia n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u00e1nh thu\u1ebf b\u1ed5 sung c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00f4ng ty th\u00e0nh vi\u00ean \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u 15%.<\/p>\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.Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong c\u00e1ch ti\u1ebfp c\u1eadn ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. \u0110i\u1ec3m nh\u1ea5n c\u1ee7a \u0111\u1ea1o lu\u1eadt m\u1edbi l\u00e0 thay v\u00ec \u01b0u \u0111\u00e3i thu\u1ebf d\u00e0n tr\u1ea3i theo \u0111\u1ecba b\u00e0n nh\u01b0 tr\u01b0\u1edbc, lu\u1eadt m\u1edbi chuy\u1ec3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,1],"tags":[],"class_list":["post-5973","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>07 \u0111i\u1ec3m m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/title>\n<meta name=\"description\" content=\"K\u1ec3 t\u1eeb ng\u00e0y 01\/10\/2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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