{"id":72274,"date":"2026-04-16T09:19:39","date_gmt":"2026-04-16T02:19:39","guid":{"rendered":"https:\/\/hbbgroup.net\/bo-tai-chinh-de-xuat-co-nguong-thu-nhap-mien-thue-voi-doanh-nghiep-nho\/"},"modified":"2026-04-16T09:19:39","modified_gmt":"2026-04-16T02:19:39","slug":"bo-tai-chinh-de-xuat-co-nguong-thu-nhap-mien-thue-voi-doanh-nghiep-nho","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/zh\/bo-tai-chinh-de-xuat-co-nguong-thu-nhap-mien-thue-voi-doanh-nghiep-nho\/","title":{"rendered":"B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t c\u00f3 ng\u01b0\u1ee1ng thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u1edbi doanh nghi\u1ec7p nh\u1ecf"},"content":{"rendered":"
\n

H\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n lu\u1eadt S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a> v\u00e0 lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1eeba \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/p>\n

Trong \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 doanh thu theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

C\u1ee5 th\u1ec3 l\u00e0 b\u1ed5 sung <\/a>kho\u1ea3n 14b v\u00e0o \u0111i\u1ec1u 4 lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 nh\u01b0 sau: “Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p”.<\/p>\n

T\u1ea1i kho\u1ea3n 15 \u0111i\u1ec1u 4 lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 quy \u0111\u1ecbnh: “Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec1u n\u00e0y”. C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00e0y, t\u1ea1i ngh\u1ecb \u0111\u1ecbnh, Ch\u00ednh ph\u1ee7 s\u1ebd quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0m c\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

D\u1ef1 ki\u1ebfn, quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>\n

\n

\"<\/p>

\n

Hi\u1ec7n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf nh\u01b0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/p>\n<\/figcaption>

\u1ea2NH: NG\u1eccC TH\u1eaeNG<\/p>\n<\/figure>\n

V\u1ec1 l\u00fd do \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t tr\u00ean, B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, \u1edf n\u01b0\u1edbc ta hi\u1ec7n nay, trong t\u1ed5ng s\u1ed1 kho\u1ea3ng 900.000 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, s\u1ed1 doanh nghi\u1ec7p nh\u1ecf v\u00e0 si\u00eau nh\u1ecf chi\u1ebfm g\u1ea7n 94%.<\/p>\n

Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y, doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf lu\u00f4n l\u00e0 m\u1ee5c ti\u00eau tr\u1ecdng t\u00e2m c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf.<\/p>\n

Ch\u00ednh ph\u1ee7 nhi\u1ec1u n\u01b0\u1edbc \u0111\u00e3 th\u00f4ng qua c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tr\u00ean nhi\u1ec1u ph\u01b0\u01a1ng di\u1ec7n kh\u00e1c nhau nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i, th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf.<\/p>\n

Trong \u0111\u00f3, ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 v\u1ec1 thu\u1ebf l\u00e0 c\u00f4ng c\u1ee5 th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00e1c n\u01b0\u1edbc s\u1eed d\u1ee5ng theo h\u01b0\u1edbng quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (c\u00f3 th\u1ec3 l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh ho\u1eb7c m\u1ee9c thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn theo quy m\u00f4 thu nh\u1eadp) d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf.<\/p>\n

Th\u1ef1c t\u1ebf l\u00e0, ph\u1ea7n l\u1edbn c\u00e1c n\u01b0\u1edbc \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng ho\u1eb7c quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf.<\/p>\n

\u1ede Vi\u1ec7t Nam, lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 \u0111\u00e3 quy \u0111\u1ecbnh nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf nh\u01b0: mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 2 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 kh\u00f4ng qu\u00e1 50 t\u1ec9 \u0111\u1ed3ng th\u00e0nh l\u1eadp m\u1edbi t\u1eeb h\u1ed9 kinh doanh.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ec9 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%; doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 3 t\u1ec9 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ec9 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/p>\n

Tuy nhi\u00ean, lu\u1eadt l\u1ea1i ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n mi\u1ec5n) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf nh\u01b0 m\u1ee9c ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

\u0110\u1ec3 h\u1ed7 tr\u1ee3 h\u01a1n n\u1eefa c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng b\u1ed9 v\u1edbi vi\u1ec7c n\u00e2ng m\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, c\u1ea7n b\u1ed5 sung quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u1ecf.<\/p>\n

Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed3ng b\u1ed9 ng\u01b0\u1ee1ng thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf v\u1edbi ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u0169ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong ch\u00ednh s\u00e1ch. Qua \u0111\u00f3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh kinh doanh ph\u00f9 h\u1ee3p, g\u00f3p ph\u1ea7n khuy\u1ebfn kh\u00edch c\u00e1c h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p.\u00a0<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

H\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n lu\u1eadt S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 […]<\/p>","protected":false},"author":5,"featured_media":72275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-72274","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-trong-nuoc"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/72274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/comments?post=72274"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/72274\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media\/72275"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media?parent=72274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/categories?post=72274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/tags?post=72274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}