{"id":6007,"date":"2026-03-23T17:22:44","date_gmt":"2026-03-23T17:22:44","guid":{"rendered":"https:\/\/vietnammanual.com\/?p=6007"},"modified":"2026-03-24T02:47:51","modified_gmt":"2026-03-24T02:47:51","slug":"summary-of-new-policies-cit-applying-for-fiscal-year-2025","status":"publish","type":"post","link":"https:\/\/vietnammanual.com\/vi\/2026\/03\/23\/summary-of-new-policies-cit-applying-for-fiscal-year-2025\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf TNDN \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6007\" class=\"elementor elementor-6007\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f89002 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f89002\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5dceb79\" data-id=\"5dceb79\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89b4a43 elementor-widget elementor-widget-text-editor\" data-id=\"89b4a43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i c\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i ch\u00ednh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025: Lu\u1eadt Thu\u1ebf TNDN 2025 s\u1ed1 <strong>67\/2025\/QH15<\/strong> ban h\u00e0nh ng\u00e0y 14\/6\/2025, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <strong>320\/2025\/N\u0110-CP<\/strong> ban h\u00e0nh ng\u00e0y 15\/12\/2025 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 <strong>20\/2026\/TT-BTC<\/strong> ban h\u00e0nh ng\u00e0y 12\/3\/2026. \u00a0<\/p><ol><li><strong>\u01afu \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba:<\/strong><\/li><\/ol><ul><li>Thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/li><li>Thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng.<\/li><li>Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng 20% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng. \u00a0<\/li><\/ul><ol start=\"2\"><li><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/li><\/ol><p><strong>\u00a0<\/strong>Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1n ti\u1ebfp \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u1ea5n \u0111\u1ecbnh 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Trong nhi\u1ec1u n\u0103m, thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i Vi\u1ec7t Nam l\u00e0 20% tr\u00ean l\u1ee3i nhu\u1eadn (Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng - Gi\u00e1 mua - Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng).<\/p><ol start=\"3\"><li><strong>Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 d\u1ecbch v\u1ee5 s\u1ed1 n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/strong><\/li><\/ol><p>C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, d\u00f9 c\u00f3 hay kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p><ol start=\"4\"><li><strong>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN:<\/strong><\/li><\/ol><ul><li>Thu nh\u1eadp t\u1eeb n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n v\u00e0 s\u1ea3n xu\u1ea5t mu\u1ed1i;<\/li><li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7;<\/li><li>Thu nh\u1eadp t\u1eeb \u201ct\u00e0i ch\u00ednh xanh\u201d v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ec1 m\u00f4i tr\u01b0\u1eddng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh;<\/li><li>Thu nh\u1eadp t\u1eeb Qu\u1ef9 h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 c\u1ee7a Ch\u00ednh ph\u1ee7<\/li><\/ul><ol start=\"5\"><li><strong>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/li><\/ol><p>C\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, trong \u0111\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 l\u00e0 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c (15\/12\/2025) v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho c\u1ea3 n\u0103m t\u00ednh thu\u1ebf 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-96bc60f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96bc60f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8fd92dd\" data-id=\"8fd92dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-032b874 elementor-widget elementor-widget-heading\" data-id=\"032b874\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"><i>\u0110\u1ec3 nh\u1eadn b\u1ea3n g\u1ed1c v\u00e0 b\u1ea3n d\u1ecbch ti\u1ebfng Anh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN 2025 s\u1ed1 67\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 c\u00e1c b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c cu\u1ed1i n\u0103m 2025, ch\u1ec9 c\u1ea7n g\u1eedi email \u0111\u1ebfn <b>consulting@vietnammanual.com<\/b>.  <\/i>  <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-875cab3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"875cab3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73b1f87\" data-id=\"73b1f87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e101654 elementor-widget elementor-widget-heading\" data-id=\"e101654\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\u0110\u1ed9i ng\u0169 Vietnam Manual, 20\/3\/2025<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng thay \u0111\u1ed5i ch\u00ednh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025: Lu\u1eadt Thu\u1ebf TNDN 2025 s\u1ed1 67\/2025\/QH15 ban h\u00e0nh ng\u00e0y 14\/6\/2025, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP ban h\u00e0nh ng\u00e0y 15\/12\/2025 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC ban h\u00e0nh ng\u00e0y 12\/3\/2026.  <\/p>","protected":false},"author":1,"featured_media":6008,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[253],"tags":[],"class_list":["post-6007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation-in-vietnam"],"_links":{"self":[{"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/posts\/6007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/comments?post=6007"}],"version-history":[{"count":17,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/posts\/6007\/revisions"}],"predecessor-version":[{"id":6027,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/posts\/6007\/revisions\/6027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/media\/6008"}],"wp:attachment":[{"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/media?parent=6007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/categories?post=6007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietnammanual.com\/vi\/wp-json\/wp\/v2\/tags?post=6007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}