{"id":5021,"date":"2026-08-22T16:21:47","date_gmt":"2026-08-22T09:21:47","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5021"},"modified":"2026-08-22T16:21:47","modified_gmt":"2026-08-22T09:21:47","slug":"doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/","title":{"rendered":"\u5173\u8054\u4f01\u4e1a\u80fd\u5426\u9002\u752815%\u7a0e\u7387\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u300a2025 \u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u548c\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5f15\u5165\u4e86\u57fa\u4e8e\u6536\u5165\u89c4\u6a21\u7684\u4e24\u9879\u4f18\u60e0\u7a0e\u7387\u7b49\u7ea7\u540e\uff0c\u5173\u8054\u4f01\u4e1a\u662f\u5426\u6709\u8d44\u683c\u4eab\u53d7 15% \u7a0e\u7387\u7684\u95ee\u9898\u7acb\u5373\u51fa\u73b0\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15% \u9002\u7528\u4e8e\u5e74\u603b\u6536\u5165\u4e0d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">17% \u9002\u7528\u4e8e\u8d44\u4ea7\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u4f46\u4e0d\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u96c6\u56e2\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\u7b2c4\u6b3ec\u9879\u89c4\u5b9a\uff0c\u6392\u9664\u6761\u4ef6\u9002\u7528\u4e8e\u5173\u8054\u65b9\u5173\u7cfb\u4e2d\u7684\u6240\u6709\u5f53\u4e8b\u65b9\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u63d0\u4ea4\u7533\u62a5\u7684\u6cd5\u4eba\u5b9e\u4f53\u3002\u5b9e\u8df5\u8868\u660e\uff0c\u5927\u591a\u6570\u4f01\u4e1a\u5931\u53bb\u4eab\u53d715%\u7a0e\u7387\u4f18\u60e0\u7684\u8d44\u683c\u5e76\u975e\u56e0\u4e3a\u81ea\u8eab\u8d85\u8fc7\u4e86\u95e8\u69db\uff0c\u800c\u662f\u56e0\u4e3a\u5b83\u4eec\u4e0e\u89c4\u6a21\u66f4\u5927\u7684\u6cd5\u4eba\u5b9e\u4f53\u5408\u5e76\u3002\u672c\u6587\u7cfb\u7edf\u5730\u56de\u987e\u4e86\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e\uff0c\u660e\u786e\u4e86\u6392\u9664\u6761\u4ef6\uff0c\u5e76\u6982\u8ff0\u4e86\u786e\u5b9a\u7a0e\u7387\u524d\u6240\u9700\u7684\u5fc5\u8981\u6587\u4ef6\u3002.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_lai_quyet_dinh_truc_tiep_so_thue_phai_nop\" >\u5173\u8054\u4f01\u4e1a\u80fd\u5426\u9002\u752815%\u7a0e\u7387\u5e76\u76f4\u63a5\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Can_cu_phap_ly_tra_loi_cau_hoi_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\" >\u56de\u7b54\u5173\u8054\u4f01\u4e1a\u662f\u5426\u6709\u8d44\u683c\u9002\u752815%\u7a0e\u7387\u8fd9\u4e00\u95ee\u9898\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Quy_dinh_tai_Khoan_2_va_Khoan_3_Dieu_11\" >\u6839\u636e\u7b2c11\u6761\u7b2c2\u6b3e\u548c\u7b2c3\u6b3e\u7684\u89c4\u5b9a\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Tong_doanh_thu_lam_can_cu_gom_nhung_gi\" >\u8ba1\u7b97\u603b\u6536\u5165\u7684\u7ec4\u6210\u90e8\u5206\u6709\u54ea\u4e9b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Dieu_kien_loai_tru_voi_cong_ty_con_va_cong_ty_co_quan_he_lien_ket\" >\u5b50\u516c\u53f8\u548c\u5173\u8054\u516c\u53f8\u7684\u6392\u9664\u6761\u4ef6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_trong_truong_hop_nao\" >\u5173\u8054\u4f01\u4e1a\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u53ef\u4ee5\u9002\u7528 15% \u7a0e\u7387\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Nhan_dien_quan_he_lien_ket_theo_phap_luat_ve_giao_dich_lien_ket\" >\u6839\u636e\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u3002\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Quy_trinh_tu_kiem_tra_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\" >\u5173\u8054\u65b9\u4f01\u4e1a\u7684\u81ea\u6211\u8bc4\u4f30\u8fc7\u7a0b\u51b3\u5b9a\u4e86\u5b83\u4eec\u662f\u5426\u7b26\u5408 15% \u7a0e\u7387\u7684\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Nhung_loai_thu_nhap_nao_doanh_nghiep_phai_ke_khai_va_nop_thue_TNDN\" >\u4f01\u4e1a\u9700\u8981\u7533\u62a5\u5e76\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6765\u6e90\u6709\u54ea\u4e9b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Ho_so_chung_minh_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\" >\u8bc1\u660e\u4f01\u4e1a\u5173\u8054\u5173\u7cfb\u7684\u8bc1\u660e\u6587\u4ef6\u7b26\u5408\u9002\u7528 15% \u7a0e\u7387\u7684\u6761\u4ef6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Cau_hoi_thuong_gap\" >\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Tong_doanh_thu_lam_can_cu_xac_dinh_nguong_03_ty_dong_gom_nhung_khoan_nao\" >\u7528\u4e8e\u786e\u5b9a 30 \u4ebf\u8d8a\u5357\u76fe\u95e8\u69db\u7684\u603b\u6536\u5165\u4e2d\u5305\u542b\u54ea\u4e9b\u9879\u76ee\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Trong_moi_quan_he_lien_ket_cong_ty_con_co_duoc_huong_thue_suat_15_khong\" >\u5728\u5173\u8054\u65b9\u5173\u7cfb\u4e2d\uff0c\u5b50\u516c\u53f8\u662f\u5426\u6709\u6743\u4eab\u53d7 15% \u7a0e\u7387\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Ben_lien_ket_co_doanh_thu_30_ty_dong_thi_doanh_nghiep_duoc_huong_theo_muc_thue_suat_nao\" >\u5982\u679c\u5173\u8054\u516c\u53f8\u8425\u4e1a\u989d\u4e3a 300 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u8be5\u516c\u53f8\u5c06\u9002\u7528\u4ec0\u4e48\u7a0e\u7387\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Khong_du_dieu_kien_huong_15_thi_co_duoc_ap_dung_17_khong\" >\u5982\u679c\u6211\u4e0d\u7b26\u5408 15% \u9879\u76ee\u7684\u8d44\u683c\uff0c\u6211\u8fd8\u80fd\u7533\u8bf7 17% \u9879\u76ee\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15\/#Doanh_nghiep_moi_thanh_lap_chua_co_nam_truoc_lien_ke_thi_xac_dinh_the_nao\" >\u5982\u4f55\u786e\u5b9a\u4e00\u5bb6\u65b0\u6210\u7acb\u4e14\u6ca1\u6709\u5148\u524d\u8425\u4e1a\u5e74\u5ea6\u7684\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_lai_quyet_dinh_truc_tiep_so_thue_phai_nop\"><\/span><b>\u5173\u8054\u4f01\u4e1a\u80fd\u5426\u9002\u752815%\u7a0e\u7387\u5e76\u76f4\u63a5\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b58\u5728\u5173\u8054\u65b9\u5173\u7cfb\u7684\u4f01\u4e1a\uff0c\u5982\u679c\u540c\u65f6\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff0c\u5219\u6709\u8d44\u683c\u4eab\u53d7 15% \u7a0e\u7387\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u4e00\u5e74\u5ea6\u8be5\u4f01\u4e1a\u7684\u603b\u6536\u5165\u4e0d\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4f01\u4e1a\u4e5f\u662f\u7b26\u5408\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u7b2c 2 \u6b3e\u548c\u7b2c 3 \u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u7a0e\u7387\u6761\u4ef6\u7684\u4f01\u4e1a\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e09\u4e2a\u7a0e\u7387\u7b49\u7ea7\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5546\u4e1a\u96c6\u56e2<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5e74\u5ea6\u603b\u6536\u5165\u4e0d\u5f97\u8d85\u8fc730\u4ebf\u8d8a\u5357\u76fe\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\u7b2c2\u6b3e\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5e74\u603b\u6536\u5165\u572830\u4ebf\u8d8a\u5357\u76fe\u81f3500\u4ebf\u8d8a\u5357\u76fe\u4e4b\u95f4\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\u7b2c3\u6b3e<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5176\u4f59\u75c5\u4f8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e3a20\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\uff0c\u7a0e\u53f715%\u548c\u7a0e\u53f720%\u4e4b\u95f4\u7684\u5dee\u989d\u4e3a\u6bcf\u4e2a\u7eb3\u7a0e\u671f1\u4ebf\u8d8a\u5357\u76fe\u3002\u5982\u679c\u8fde\u7eed\u4e09\u4e2a\u7eb3\u7a0e\u671f\u4f7f\u7528\u9519\u8bef\u7684\u7a0e\u53f7\uff0c\u5e76\u5728\u7a0e\u52a1\u7a3d\u67e5\u4e2d\u88ab\u53d1\u73b0\uff0c\u8be5\u4f01\u4e1a\u5c06\u9700\u8981\u8865\u7f34\u7a0e\u6b3e\u3001\u81ea\u5230\u671f\u65e5\u8d77\u8ba1\u7b97\u7684\u6ede\u7eb3\u91d1\u4ee5\u53ca\u7a0e\u52a1\u8fdd\u6cd5\u884c\u653f\u7f5a\u6b3e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u56e0\u6b64\uff0c\u5982\u679c\u6240\u6709\u5173\u8054\u4f01\u4e1a\u5728 2025 \u5e74\u7684\u6536\u5165\u5747\u4f4e\u4e8e 30 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u5173\u8054\u4f01\u4e1a\u5728\u7533\u62a5 2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u5c06\u9002\u7528 15% \u7a0e\u7387\u3002.<\/b><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_tra_loi_cau_hoi_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\"><\/span><b>\u56de\u7b54\u5173\u8054\u4f01\u4e1a\u662f\u5426\u6709\u8d44\u683c\u9002\u752815%\u7a0e\u7387\u8fd9\u4e00\u95ee\u9898\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5025\" aria-describedby=\"caption-attachment-5025\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5025\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-tra-loi-cau-hoi-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5025\" class=\"wp-caption-text\">\u56de\u7b54\u5173\u8054\u4f01\u4e1a\u662f\u5426\u6709\u8d44\u683c\u9002\u752815%\u7a0e\u7387\u8fd9\u4e00\u95ee\u9898\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5168\u90e8\u5185\u5bb9\u5747\u8f7d\u4e8e\u6307\u5bfc\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u7684\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c11\u6761\u3002\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u4e86\u89e3\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u95e8\u69db\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u4f55\u786e\u5b9a\u603b\u6536\u5165\u4f5c\u4e3a\u57fa\u7840\uff1b;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8fd8\u6709\u514d\u8d23\u6761\u6b3e\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Khoan_2_va_Khoan_3_Dieu_11\"><\/span><b>\u6839\u636e\u7b2c11\u6761\u7b2c2\u6b3e\u548c\u7b2c3\u6b3e\u7684\u89c4\u5b9a\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u7387 15% \u9002\u7528\u4e8e\u5e74\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u3002\u6b21\u9ad8\u7684\u7a0e\u7387 17% \u9002\u7528\u4e8e\u5e74\u8425\u4e1a\u989d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\u4f46\u4e0d\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u6536\u5165\u95e8\u69db\uff0c\u4e0d\u662f\u5229\u6da6\u95e8\u69db\uff0c\u4e0d\u662f\u6ce8\u518c\u8d44\u672c\u95e8\u69db\uff0c\u4e5f\u4e0d\u662f\u6276\u6301\u4e2d\u5c0f\u4f01\u4e1a\u6cd5\u89c4\u5b9a\u7684\u4e2d\u5c0f\u4f01\u4e1a\u6807\u51c6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_doanh_thu_lam_can_cu_gom_nhung_gi\"><\/span><b>\u8ba1\u7b97\u603b\u6536\u5165\u7684\u7ec4\u6210\u90e8\u5206\u6709\u54ea\u4e9b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u786e\u5b9a\u4f01\u4e1a\u662f\u5426\u9002\u7528\u672c\u6761\u7b2c2\u6b3e\u548c\u7b2c3\u6b3e\u89c4\u5b9a\u768415%\u548c17%\u7a0e\u7387\u7684\u603b\u6536\u5165\uff0c\u662f\u9500\u552e\u548c\u670d\u52a1\u6536\u5165\uff08\u4e0d\u5305\u62ec\u6536\u5165\u6263\u9664\uff09\u3001\u91d1\u878d\u6d3b\u52a8\u6536\u5165\u548c\u5176\u4ed6\u6536\u5165\u7684\u603b\u548c\uff0c\u5982\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6240\u9644\u7684\u7ecf\u8425\u4e1a\u7ee9\u7ed3\u679c\u9644\u5f55\u6240\u793a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_loai_tru_voi_cong_ty_con_va_cong_ty_co_quan_he_lien_ket\"><\/span><b>\u5b50\u516c\u53f8\u548c\u5173\u8054\u516c\u53f8\u7684\u6392\u9664\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6761\u89c4\u5b9a\u7684\u7a0e\u7387 15% \u548c 17% \u4e0d\u9002\u7528\u4e8e\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\u8bbe\u7acb\u7684\u5b50\u516c\u53f8\u6216\u5173\u8054\u516c\u53f8\uff0c\u5982\u679c\u8be5\u5173\u8054\u516c\u53f8\u4e0d\u7b26\u5408\u672c\u6761\u7b2c 2 \u6b3e\u548c\u7b2c 3 \u6b3e\u89c4\u5b9a\u7684\u9002\u7528\u7a0e\u7387\u7684\u6761\u4ef6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15_trong_truong_hop_nao\"><\/span><b>\u5173\u8054\u4f01\u4e1a\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u53ef\u4ee5\u9002\u7528 15% \u7a0e\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672c\u8eab\u4e0a\u4e00\u5e74\u5ea6\u7684\u603b\u6536\u5165\u4e0d\u8d85\u8fc7 30 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5173\u8054\u4f01\u4e1a\u662f\u5426\u53ef\u4ee5\u9002\u7528 15% \u7a0e\u7387\uff1f <\/span><b>\u548c<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u65b9\u5173\u7cfb\u6d89\u53ca\u7684\u5404\u65b9\u3002\u5982\u679c\u5176\u4e2d\u4efb\u4f55\u4e00\u5bb6\u5173\u8054\u6cd5\u4eba\u5b9e\u4f53\u4e0d\u5c5e\u4e8e\u8be5\u8303\u56f4\uff0c\u5219\u63d0\u4ea4\u7533\u62a5\u7684\u4f01\u4e1a\u5373\u89e6\u53d1\u6392\u9664\u6761\u4ef6\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhan_dien_quan_he_lien_ket_theo_phap_luat_ve_giao_dich_lien_ket\"><\/span><b>\u6839\u636e\u5173\u8054\u65b9\u4ea4\u6613\u6cd5\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2027\u5e747\u67081\u65e5\u8d77\uff0c\u7b2c255\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\uff0c\u5e76\u81ea2026\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u5e74\u5ea6\u8d77\u9002\u7528\u3002\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u4e86\u89e3\u786e\u5b9a\u8be5\u6cd5\u4ee4\u9002\u7528\u7684\u5404\u9879\u6807\u51c6\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/moi-quan-he-lien-ket-theo-nghi-dinh-255\/\">\u5173\u8054\u5173\u7cfb<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> \u5177\u4f53\u800c\u8a00\uff0c\u4ee5\u4e0b\u662f\u8d8a\u5357\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4e00\u4e9b\u5e38\u89c1\u6807\u51c6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u6216\u95f4\u63a5\u62e5\u670925%\u4ee5\u4e0a\u8d44\u672c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u5bb6\u65cf\u4f01\u4e1a\u96c6\u56e2\u4e2d\uff0c\u4e2a\u4eba\u6301\u6709\u591a\u4e2a\u6cd5\u4eba\u5b9e\u4f53\u7684\u8d44\u672c\uff0c\u800c\u7b2c\u4e09\u65b9\u6301\u670925%\u6216\u4ee5\u4e0a\u7684\u8d44\u672c\u662f\u6700\u5e38\u89c1\u7684\u60c5\u51b5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8d37\u6b3e\u540c\u65f6\u8fbe\u5230\u6cd5\u5f8b\u89c4\u5b9a\u7684\u6240\u6709\u8005\u6743\u76ca\u4e0e\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u4e4b\u6bd4\u7684\u9608\u503c\u65f6\uff0c\u5c31\u4f1a\u4ea7\u751f\u62c5\u4fdd\u6216\u8d37\u6b3e\u5173\u7cfb\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u548c\u63a7\u5236\u5173\u7cfb\uff1b\u6cd5\u5f8b\u5b9e\u4f53\u7ba1\u7406\u4eba\u5458\u4e4b\u95f4\u7684\u4e2a\u4eba\u5173\u7cfb\uff0c\u5982\u6cd5\u89c4\u6240\u89c4\u5b9a\u3002.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>\u53c2\u89c1\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/diem-moi-nghi-dinh-255-2026-nd-cp\/\">\u7b2c 255\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u65b9\u4ea4\u6613\u7684\u65b0\u8981\u70b9\u3002.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_kiem_tra_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\"><\/span><b>\u5173\u8054\u65b9\u4f01\u4e1a\u7684\u81ea\u6211\u8bc4\u4f30\u8fc7\u7a0b\u51b3\u5b9a\u4e86\u5b83\u4eec\u662f\u5426\u7b26\u5408 15% \u7a0e\u7387\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5024\" aria-describedby=\"caption-attachment-5024\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5024\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg\" alt=\"Quy tr\u00ecnh t\u1ef1 ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-trinh-tu-kiem-tra-doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-muc-thue-suat-15-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5024\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4f01\u4e1a\u7684\u81ea\u6211\u8bc4\u4f30\u8fc7\u7a0b\u51b3\u5b9a\u4e86\u5b83\u4eec\u662f\u5426\u7b26\u5408 15% \u7a0e\u7387\u7684\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u91c7\u53d6\u4ee5\u4e0b\u4e94\u4e2a\u6b65\u9aa4\u6765\u68c0\u67e5\u81ea\u5df1\u662f\u5426\u7b26\u5408 15% \u7a0e\u7387\u7684\u6761\u4ef6\u3002\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u6b65\u2014\u2014\u786e\u5b9a\u4f01\u4e1a\u4e0a\u4e00\u5e74\u5ea6\u7684\u603b\u6536\u5165\uff1a\u786e\u4fdd\u5305\u542b\u968f\u9644\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4f01\u4e1a\u7ecf\u8425\u4e1a\u7ee9\u7ed3\u679c\u9644\u5f55\u7b2c11\u6761\u7b2c4\u6b3e\u89c4\u5b9a\u7684\u6240\u6709\u4e09\u4e2a\u7ec4\u6210\u90e8\u5206\uff0c\u5e76\u5c06\u5176\u4e0e30\u4ebf\u8d8a\u5357\u76fe\u7684\u95e8\u69db\u8fdb\u884c\u6bd4\u8f83\u3002\u4fdd\u5b58\u5305\u542b\u6bcf\u4e2a\u6307\u6807\u53c2\u8003\u4fe1\u606f\u7684\u7535\u5b50\u8868\u683c\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u6b65\u2014\u2014\u7ed8\u5236\u5173\u7cfb\u56fe\u3002\u5217\u51fa\u6240\u6709\u4e0e\u4f01\u4e1a\u5b58\u5728\u6240\u6709\u6743\u3001\u7ba1\u7406\u6743\u3001\u62c5\u4fdd\u6216\u8d37\u6b3e\u5173\u7cfb\u7684\u6cd5\u4eba\u548c\u4e2a\u4eba\uff1b\u660e\u786e\u8bf4\u660e\u5404\u9879\u6807\u51c6\u53ca\u76f8\u5e94\u7684\u6bd4\u4f8b\u3002\u7ed3\u8bba\u5fc5\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u8bb0\u5f55\uff0c\u5e76\u9644\u4e0a\u4f50\u8bc1\u6750\u6599\uff1a\u8425\u4e1a\u6267\u7167\u3001\u6210\u5458\u6216\u80a1\u4e1c\u540d\u518c\u3001\u8d37\u6b3e\u534f\u8bae\u3001\u62c5\u4fdd\u51fd\u548c\u516c\u53f8\u7ae0\u7a0b\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4\u4e09\u2014\u2014\u6536\u96c6\u5173\u8054\u65b9\u7684\u6536\u5165\u6570\u636e\uff1a\u5bf9\u4e8e\u56fd\u5185\u6cd5\u4eba\u5b9e\u4f53\uff0c\u4e3a\u786e\u4fdd\u53ef\u6bd4\u6027\uff0c\u5e94\u4f7f\u7528\u4e0a\u4e00\u5e74\u5ea6\u7684\u603b\u6536\u5165\uff08\u6839\u636e\u7b2c\u5341\u4e00\u6761\u7b2c\u56db\u6b3e\u786e\u5b9a\uff09\u3002\u5bf9\u4e8e\u56fd\u5916\u6cd5\u4eba\u5b9e\u4f53\uff0c\u5e94\u4f7f\u7528\u6bcd\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u8868\u6216\u786e\u8ba4\u6587\u4ef6\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 4 \u2013 \u9a8c\u8bc1 c \u70b9\u4e2d\u7684\u6392\u9664\u6761\u4ef6\u3002\u5982\u679c\u4efb\u4f55\u5173\u8054\u65b9\u4e0d\u7b26\u5408\u7b2c 2 \u6761\u548c\u7b2c 3 \u6761\u89c4\u5b9a\u7684\u6536\u5165\u8981\u6c42\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 5 \u2013 \u786e\u5b9a\u7a0e\u7387\u5e76\u4fdd\u7559\u8bf4\u660e\u6587\u4ef6\uff1a\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a\u8bb0\u5f55\u7a0e\u7387\uff0c\u5e76\u5c06\u8ba1\u7b97\u8868\u3001\u5173\u8054\u56fe\u548c\u5185\u90e8\u7ed3\u8bba\u4f1a\u8bae\u8bb0\u5f55\u9644\u5728\u6587\u4ef6\u4e2d\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u8fd9\u4e00\u70b9\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-tu-van-giao-dich-lien-ket\/\">\u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5982\u9700\u66f4\u6df1\u5165\u7684\u652f\u6301\uff0c\u8bf7\u54a8\u8be2\u50cf MAN \u2013 Master Accountant Network \u8fd9\u6837\u7684\u4e13\u4e1a\u4e14\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7ec4\u7ec7\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_loai_thu_nhap_nao_doanh_nghiep_phai_ke_khai_va_nop_thue_TNDN\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u7533\u62a5\u5e76\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u6765\u6e90\u6709\u54ea\u4e9b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5023\" aria-describedby=\"caption-attachment-5023\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5023\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN.jpg\" alt=\"Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 nh\u1eefng lo\u1ea1i thu nh\u1eadp ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/08\/Doanh-nghiep-co-quan-he-lien-ket-co-duoc-ap-dung-thue-suat-15-va-nhung-loai-thu-nhap-phai-ke-khai-nop-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5023\" class=\"wp-caption-text\">\u5173\u8054\u4f01\u4e1a\u662f\u5426\u7b26\u5408 15% \u7a0e\u7387\u7684\u6761\u4ef6\uff1f\u54ea\u4e9b\u7c7b\u578b\u7684\u6536\u5165\u9700\u8981\u7533\u62a5\u548c\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a2025\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u7b2c\u4e00\u6b3e\u548c\u7b2c\u4e8c\u6b3e\u5173\u4e8e\u5e94\u7a0e\u6240\u5f97\u7684\u89c4\u5b9a\uff0c\u4e0b\u5217\u7c7b\u578b\u7684\u6240\u5f97\u5e94\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u8f6c\u79fb\u3001\u80a1\u6743\u8f6c\u79fb\u548c\u8bc1\u5238\u8f6c\u79fb\u6240\u5f97\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u6240\u5f97\uff0c\u4e0d\u5305\u62ec\u623f\u5730\u4ea7\u4f01\u4e1a\u8f6c\u8ba9\u4e0d\u52a8\u4ea7\u6240\u5f97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u9879\u76ee\u8f6c\u8ba9\u6536\u5165\u3001\u6295\u8d44\u9879\u76ee\u53c2\u4e0e\u6743\u8f6c\u8ba9\u6536\u5165\u4ee5\u53ca\u77ff\u4ea7\u52d8\u63a2\u3001\u5f00\u91c7\u548c\u52a0\u5de5\u6743\u8f6c\u8ba9\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\uff08\u5305\u62ec\u8bc1\u5238\uff0c\u4f46\u4e0d\u5305\u62ec\u623f\u5730\u4ea7\uff09\u7684\u8f6c\u8ba9\u3001\u79df\u8d41\u6216\u6e05\u7b97\u6240\u5f97\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56e0\u4f7f\u7528\u548c\u62e5\u6709\u8d22\u4ea7\u7684\u6743\u5229\u800c\u83b7\u5f97\u7684\u6536\u5165\uff0c\u5305\u62ec\u77e5\u8bc6\u4ea7\u6743\u548c\u6280\u672f\u8f6c\u8ba9\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u6b3e\u5229\u606f\u6536\u5165\u3001\u8d37\u6b3e\u5229\u606f\u6536\u5165\u548c\u5916\u6c47\u9500\u552e\u6536\u5165\uff0c\u4e0d\u5305\u62ec\u4fe1\u8d37\u673a\u6784\u4fe1\u8d37\u6d3b\u52a8\u7684\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u4f7f\u7528\u6216\u672a\u5b8c\u5168\u4f7f\u7528\u7684\u8d39\u7528\u51c6\u5907\u91d1\uff0c\u4e14\u4f01\u4e1a\u672a\u5c06\u5176\u8ba1\u5165\u53ef\u6263\u9664\u8d39\u7528\u7684\u51cf\u5c11\uff1b\u5df2\u6838\u9500\u4f46\u73b0\u5df2\u6536\u56de\u7684\u574f\u8d26\uff1b\u672a\u8bc6\u522b\u503a\u6743\u4eba\u7684\u8d1f\u503a\uff1b\u4ee5\u53ca\u4ee5\u524d\u5e74\u5ea6\u88ab\u5ffd\u7565\u4f46\u73b0\u5728\u53d1\u73b0\u7684\u8425\u4e1a\u6536\u5165\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f5a\u6b3e\u6536\u5165\u3001\u8fdd\u53cd\u7ecf\u6d4e\u5408\u540c\u7684\u8d54\u507f\u91d1\u6216\u5c65\u884c\u5408\u540c\u4e49\u52a1\u7684\u5956\u91d1\u4e4b\u95f4\u7684\u5dee\u989d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5230\u7684\u6350\u6b3e\u548c\u8d60\u6b3e\uff0c\u65e0\u8bba\u662f\u73b0\u91d1\u8fd8\u662f\u5b9e\u7269\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u8d44\u672c\u51fa\u8d44\u3001\u5408\u5e76\u3001\u91cd\u7ec4\u3001\u5206\u7acb\u3001\u5206\u79bb\u3001\u6240\u6709\u6743\u53d8\u66f4\u548c\u7ecf\u8425\u7c7b\u578b\u53d8\u66f4\u7b49\u6cd5\u5f8b\u89c4\u5b9a\u5bf9\u8d44\u4ea7\u8fdb\u884c\u91cd\u4f30\u800c\u4ea7\u751f\u7684\u5dee\u5f02\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6765\u81ea\u5546\u4e1a\u5408\u4f5c\u5408\u540c\u7684\u6536\u5165\uff1b\u6765\u81ea\u56fd\u5916\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u7684\u6536\u5165\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_doanh_nghiep_co_quan_he_lien_ket_co_duoc_ap_dung_muc_thue_suat_15\"><\/span><b>\u8bc1\u660e\u4f01\u4e1a\u5173\u8054\u5173\u7cfb\u7684\u8bc1\u660e\u6587\u4ef6\u7b26\u5408\u9002\u7528 15% \u7a0e\u7387\u7684\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u4f01\u4e1a\u5b58\u5728\u5173\u8054\u5173\u7cfb\u7684\u8bc1\u660e\u6587\u4ef6\u7b26\u5408 15% \u7a0e\u7387\u7684\u9002\u7528\u6761\u4ef6\uff0c\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u7535\u5b50\u8868\u683c\u663e\u793a\u4e86\u4e0a\u4e00\u5e74\u5ea6\u7684\u603b\u6536\u5165\uff0c\u5e76\u53c2\u8003\u4e86\u968f\u9644\u4e8e\u5df2\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4e1a\u52a1\u7ee9\u6548\u62a5\u544a\u9644\u5f55\u4e2d\u7684\u6bcf\u4e00\u9879\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u5173\u65b9\u5173\u7cfb\u56fe\u548c\u6e05\u5355\u5e94\u6e05\u6670\u6807\u660e\u6bcf\u4e2a\u6cd5\u5f8b\u5b9e\u4f53\u3001\u5efa\u7acb\u5173\u7cfb\u7684\u4f9d\u636e\u3001\u6240\u6709\u6743\u6bd4\u4f8b\uff0c\u5e76\u9644\u4e0a\u8bc1\u660e\u6587\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u6536\u5165\u6570\u636e\u53ca\u539f\u59cb\u51ed\u8bc1\uff1a\u8d22\u52a1\u62a5\u8868\u3001\u7eb3\u7a0e\u7533\u62a5\u8868\u53ca\u5173\u8054\u65b9\u786e\u8ba4\u6587\u4ef6\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u9002\u7528\u7a0e\u7387\u7684\u4f1a\u8bae\u5185\u90e8\u8bb0\u5f55\uff0c\u7531\u6cd5\u5b9a\u4ee3\u8868\u4eba\u548c\u9996\u5e2d\u4f1a\u8ba1\u5e08\u7b7e\u7f72\uff0c\u660e\u786e\u6ce8\u660e\u7f16\u5236\u65e5\u671f\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u53d1\u751f\u65f6\uff0c\u9700\u8981\u7f16\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u6863\uff0c\u4e14\u6b64\u7c7b\u4ea4\u6613\u4e0d\u5c5e\u4e8e\u8c41\u514d\u8303\u56f4\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5982\u679c\u6240\u6709\u5173\u8054\u4f01\u4e1a\u5728 2025 \u5e74\u7684\u6536\u5165\u5747\u4f4e\u4e8e 30 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u5173\u8054\u4f01\u4e1a\u5728\u7533\u62a5 2026 \u5e74\u7eb3\u7a0e\u7533\u62a5\u8868\u65f6\u5c06\u9002\u7528 15% \u7a0e\u7387\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u53ca\u65f6\u63d0\u4f9b\u5efa\u8bae\u548c\u652f\u6301\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" rel=\"nofollow noopener\" target=\"_blank\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><b>\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_doanh_thu_lam_can_cu_xac_dinh_nguong_03_ty_dong_gom_nhung_khoan_nao\"><\/span><b>\u7528\u4e8e\u786e\u5b9a 30 \u4ebf\u8d8a\u5357\u76fe\u95e8\u69db\u7684\u603b\u6536\u5165\u4e2d\u5305\u542b\u54ea\u4e9b\u9879\u76ee\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u5305\u62ec\u9500\u552e\u548c\u670d\u52a1\u7684\u603b\u6536\u5165\uff08\u4e0d\u5305\u62ec\u6536\u5165\u6263\u9664\uff09\u3001\u91d1\u878d\u6d3b\u52a8\u6536\u5165\u4ee5\u53ca\u5176\u4ed6\u6536\u5165\uff0c\u5982\u4e0a\u4e00\u7eb3\u7a0e\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u6240\u9644\u7684\u4e1a\u52a1\u7ee9\u6548\u7ed3\u679c\u9644\u5f55\u4e2d\u6240\u793a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trong_moi_quan_he_lien_ket_cong_ty_con_co_duoc_huong_thue_suat_15_khong\"><\/span><b>\u5728\u5173\u8054\u65b9\u5173\u7cfb\u4e2d\uff0c\u5b50\u516c\u53f8\u662f\u5426\u6709\u6743\u4eab\u53d7 15% \u7a0e\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\uff0c\u5982\u679c\u6bcd\u516c\u53f8\u6216\u5176\u5173\u8054\u65b9\u4e0d\u7b26\u5408\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u7b2c 2 \u6b3e\u548c\u7b2c 3 \u6b3e\u89c4\u5b9a\u7684\u6536\u5165\u8981\u6c42\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_lien_ket_co_doanh_thu_30_ty_dong_thi_doanh_nghiep_duoc_huong_theo_muc_thue_suat_nao\"><\/span><b>\u5982\u679c\u5173\u8054\u516c\u53f8\u8425\u4e1a\u989d\u4e3a 300 \u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u8be5\u516c\u53f8\u5c06\u9002\u7528\u4ec0\u4e48\u7a0e\u7387\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 3 \u6761\u89c4\u5b9a\uff0c\u8be5\u5173\u8054\u5b9e\u4f53\u5c5e\u4e8e\u9002\u7528 17% \u7a0e\u7387\u7684\u96c6\u56e2\uff0c\u56e0\u6b64\uff0c\u4ece\u5b57\u9762\u4e0a\u8bb2\uff0c\u8be5\u4e1a\u52a1\u4ecd\u7136\u7b26\u5408\u7b2c 2 \u6761\u548c\u7b2c 3 \u6761\u89c4\u5b9a\u7684\u9002\u7528\u7a0e\u7387\u7684\u6761\u4ef6\u3002\u4f46\u662f\uff0c\u5bf9\u4e8e\u7a0e\u989d\u8f83\u5927\u7684\u7533\u62a5\uff0c\u5efa\u8bae\u5728\u7533\u62a5\u524d\u5411\u76f4\u63a5\u4e3b\u7ba1\u7a0e\u52a1\u673a\u5173\u7d22\u53d6\u4e66\u9762\u8bf4\u660e\u3002.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_du_dieu_kien_huong_15_thi_co_duoc_ap_dung_17_khong\"><\/span><b>\u5982\u679c\u6211\u4e0d\u7b26\u5408 15% \u9879\u76ee\u7684\u8d44\u683c\uff0c\u6211\u8fd8\u80fd\u7533\u8bf7 17% \u9879\u76ee\u5417\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\uff0c\u5982\u679c\u4f01\u4e1a\u6839\u636e\u7b2c 11 \u6761\u7b2c 4 \u6b3e c \u9879\u88ab\u6392\u9664\u5728\u5916\uff0c\u5219\u8be5\u4f01\u4e1a\u5c06\u6062\u590d\u9002\u7528\u6807\u51c6\u7a0e\u7387\u3002\u8be5\u6761\u6b3e\u540c\u65f6\u6392\u9664\u4e86 15% \u548c 17% \u4e24\u79cd\u7a0e\u7387\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_moi_thanh_lap_chua_co_nam_truoc_lien_ke_thi_xac_dinh_the_nao\"><\/span><b>\u5982\u4f55\u786e\u5b9a\u4e00\u5bb6\u65b0\u6210\u7acb\u4e14\u6ca1\u6709\u5148\u524d\u8425\u4e1a\u5e74\u5ea6\u7684\u4f01\u4e1a\u7684\u7eb3\u7a0e\u4e49\u52a1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u65b0\u6210\u7acb\u7684\u4f01\u4e1a\u6216\u7eb3\u7a0e\u671f\u4e0d\u8db3 12 \u4e2a\u6708\u7684\u4f01\u4e1a\uff0c\u6709\u5fc5\u8981\u76f4\u63a5\u6bd4\u8f83\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 11 \u6761\u7b2c 4 \u6b3e\u7684\u5176\u4f59\u89c4\u5b9a\u548c\u7a0e\u52a1\u673a\u5173\u7684\u6307\u5bfc\u6587\u4ef6\uff0c\u800c\u4e0d\u662f\u6839\u636e\u8425\u4e1a\u6708\u4efd\u7684\u767e\u5206\u6bd4\u968f\u610f\u8f6c\u6362\u3002.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% hay kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi ph\u00e1t sinh ngay khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hai b\u1eadc thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo quy m\u00f4 doanh thu: 15% cho doanh nghi\u1ec7p c\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5021","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5021"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5021\/revisions"}],"predecessor-version":[{"id":5027,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5021\/revisions\/5027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5022"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}