{"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":"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%?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15% cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 17% cho nh\u00f3m tr\u00ean 03 t\u1ef7 \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c Kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb chi\u1ebfu t\u1edbi to\u00e0n b\u1ed9 c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft, ch\u1ee9 kh\u00f4ng ch\u1ec9 ph\u00e1p nh\u00e2n \u0111ang k\u00ea khai. Th\u1ef1c t\u1ebf r\u00e0 so\u00e1t cho th\u1ea5y ph\u1ea7n l\u1edbn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n h\u01b0\u1edfng m\u1ee9c 15% kh\u00f4ng ph\u1ea3i v\u00ec t\u1ef1 m\u00ecnh v\u01b0\u1ee3t ng\u01b0\u1ee1ng, m\u00e0 v\u00ec \u0111\u1ee9ng c\u00f9ng nh\u00f3m v\u1edbi m\u1ed9t ph\u00e1p nh\u00e2n quy m\u00f4 l\u1edbn h\u01a1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i c\u0103n c\u1ee9 ph\u00e1p l\u00fd, x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 c\u1ea7n c\u00f3 tr\u01b0\u1edbc khi ch\u1ed1t thu\u1ebf su\u1ea5t.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\" >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% l\u1ea1i quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p?<\/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\" >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%<\/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\" >Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 11\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\" >T\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 g\u1ed3m nh\u1eefng g\u00ec?<\/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\" >\u0110i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb v\u1edbi c\u00f4ng ty con v\u00e0 c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/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\" >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% trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/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\" >Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft\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\" >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%<\/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\" >Nh\u1eefng lo\u1ea1i thu nh\u1eadp n\u00e0o doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN?<\/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\" >H\u1ed3 s\u01a1 ch\u1ee9ng minh 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%<\/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\" >T\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 03 t\u1ef7 \u0111\u1ed3ng g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/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\" >Trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, c\u00f4ng ty con c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 15% kh\u00f4ng?<\/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\" >B\u00ean li\u00ean k\u1ebft c\u00f3 doanh thu 30 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0o?<\/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\" >Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng 15% th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 17% kh\u00f4ng?<\/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\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a c\u00f3 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00ec x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/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>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% l\u1ea1i quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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% khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai l\u1edbp \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 c\u00e1c doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft c\u0169ng l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba b\u1eadc thu\u1ebf su\u1ea5t:<\/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>Nh\u00f3m doanh nghi\u1ec7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t\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;\">T\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu n\u0103m tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf 2 t\u1ef7 \u0111\u1ed3ng, ch\u00eanh l\u1ec7ch gi\u1eefa 15% v\u00e0 20% l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. \u00c1p sai trong ba k\u1ef3 li\u00ean ti\u1ebfp r\u1ed3i b\u1ecb ph\u00e1t hi\u1ec7n qua thanh tra, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd c\u1ea3 ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00e1ng l\u1ebd ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% khi l\u00e0m quy\u1ebft to\u00e1n n\u0103m 2026 n\u1ebfu c\u00e1c doanh nghi\u1ec7p trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng trong n\u0103m 2025.<\/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>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%<\/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\">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%<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 n\u1ed9i dung n\u1eb1m t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n n\u1eafm:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb.<\/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>Quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 11\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 15% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng. K\u1ebf c\u1eadn l\u00e0 m\u1ee9c 17% d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i ng\u01b0\u1ee1ng l\u1ee3i nhu\u1eadn, kh\u00f4ng ph\u1ea3i v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u0169ng kh\u00f4ng ph\u1ea3i ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo ph\u00e1p lu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/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>T\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu), doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/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>\u0110i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb v\u1edbi c\u00f4ng ty con v\u00e0 c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/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>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% trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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% khi b\u1ea3n th\u00e2n doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng <\/span><b>\u548c<\/b><span style=\"font-weight: 400;\"> c\u00e1c b\u00ean trong quan h\u1ec7 li\u00ean k\u1ebft. Ch\u1ec9 c\u1ea7n m\u1ed9t ph\u00e1p nh\u00e2n li\u00ean k\u1ebft n\u1eb1m ngo\u00e0i ph\u1ea1m vi \u0111\u00f3, \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t cho ch\u00ednh doanh nghi\u1ec7p \u0111ang k\u00ea khai.<\/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>Nh\u1eadn di\u1ec7n quan h\u1ec7 li\u00ean k\u1ebft theo ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft<\/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;\">T\u1eeb ng\u00e0y 01\/7\/2027, Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2026. Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c ti\u00eau ch\u00ed h\u00ecnh th\u00e0nh n\u00ean <\/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> c\u1ee5 th\u1ec3 c\u00e1c ti\u00eau ch\u00ed th\u01b0\u1eddng g\u1eb7p trong nh\u00f3m doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf h\u1eefu v\u1ed1n t\u1eeb 25% tr\u1edf l\u00ean, tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f9ng c\u00f3 m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef v\u1ed1n t\u1eeb 25% tr\u1edf l\u00ean, tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c nh\u00f3m c\u00f4ng ty gia \u0111\u00ecnh, khi m\u1ed9t c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean v\u1ed1n t\u1ea1i nhi\u1ec1u ph\u00e1p nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 ph\u00e1t sinh t\u1eeb b\u1ea3o l\u00e3nh ho\u1eb7c cho vay v\u1ed1n khi kho\u1ea3n vay \u0111\u1ea1t \u0111\u1ed3ng th\u1eddi c\u00e1c ng\u01b0\u1ee1ng lu\u1eadt \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 tr\u00ean v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 tr\u00ean t\u1ed5ng n\u1ee3 trung, d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t; quan h\u1ec7 th\u00e2n nh\u00e2n gi\u1eefa nh\u1eefng ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u00e1c ph\u00e1p nh\u00e2n theo quy \u0111\u1ecbnh.<\/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\/\">\u0110i\u1ec3m m\u1edbi Ngh\u1ecb \u0111\u1ecbnh 255\/2026\/N\u0110-CP v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/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>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%<\/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\">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%<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 b\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ki\u1ec3m tra xem m\u00ecnh c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 15%. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p: \u1ea5y \u0111\u1ee7 ba c\u1ea5u ph\u1ea7n theo kho\u1ea3n 4 \u0110i\u1ec1u 11 tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n \u0111\u00e3 n\u1ed9p, \u0111\u1ed1i chi\u1ebfu v\u1edbi ng\u01b0\u1ee1ng 03 t\u1ef7 \u0111\u1ed3ng. L\u01b0u b\u1ea3ng t\u00ednh c\u00f3 tham chi\u1ebfu t\u1edbi t\u1eebng ch\u1ec9 ti\u00eau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; L\u1eadp s\u01a1 \u0111\u1ed3 quan h\u1ec7 li\u00ean k\u1ebft. Li\u1ec7t k\u00ea to\u00e0n b\u1ed9 ph\u00e1p nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu, \u0111i\u1ec1u h\u00e0nh, b\u1ea3o l\u00e3nh, cho vay v\u1edbi doanh nghi\u1ec7p; ghi r\u00f5 ti\u00eau ch\u00ed v\u00e0 t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng. K\u1ebft lu\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u b\u1eb1ng v\u0103n b\u1ea3n k\u00e8m b\u1eb1ng ch\u1ee9ng: gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, s\u1ed5 \u0111\u0103ng k\u00fd th\u00e0nh vi\u00ean ho\u1eb7c c\u1ed5 \u0111\u00f4ng, h\u1ee3p \u0111\u1ed3ng vay, th\u01b0 b\u1ea3o l\u00e3nh, \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Thu th\u1eadp s\u1ed1 li\u1ec7u doanh thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft: V\u1edbi ph\u00e1p nh\u00e2n trong n\u01b0\u1edbc, l\u1ea5y t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo \u0111\u00fang c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 11 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh so s\u00e1nh \u0111\u01b0\u1ee3c. V\u1edbi ph\u00e1p nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, l\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u00f4ng ty m\u1eb9.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; \u0110\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m c. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 b\u00ean li\u00ean k\u1ebft n\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu theo kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; Ch\u1ed1t thu\u1ebf su\u1ea5t v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh: Ghi nh\u1eadn thu\u1ebf su\u1ea5t tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u00ednh k\u00e8m b\u1ea3ng t\u00ednh, s\u01a1 \u0111\u1ed3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn n\u1ed9i b\u1ed9 v\u00e0o h\u1ed3 s\u01a1 l\u01b0u.<\/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\/\">d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 chuy\u00ean s\u00e2u.<\/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>Nh\u1eefng lo\u1ea1i thu nh\u1eadp n\u00e0o doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN?<\/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\">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<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7, tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t nay ph\u00e1t hi\u1ec7n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u1eefa thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, t\u1eb7ng cho b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/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>H\u1ed3 s\u01a1 ch\u1ee9ng minh 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%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh 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%, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, tham chi\u1ebfu t\u1edbi t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u01a1 \u0111\u1ed3 v\u00e0 b\u1ea3ng k\u00ea quan h\u1ec7 li\u00ean k\u1ebft, ghi r\u00f5 t\u1eebng ph\u00e1p nh\u00e2n, ti\u00eau ch\u00ed x\u00e1c l\u1eadp quan h\u1ec7, t\u1ef7 l\u1ec7 s\u1edf h\u1eefu, k\u00e8m t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u doanh thu c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f9ng ngu\u1ed3n g\u1ed1c t\u00e0i li\u1ec7u: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1edd khai quy\u1ebft to\u00e1n, v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a b\u00ean li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn n\u1ed9i b\u1ed9 v\u1ec1 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng, ghi r\u00f5 ng\u00e0y l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp.<\/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;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% khi l\u00e0m quy\u1ebft to\u00e1n n\u0103m 2026 n\u1ebfu c\u00e1c doanh nghi\u1ec7p trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec1u c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng trong n\u0103m 2025.<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/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 Business Profile:<\/b><strong><span style=\"color: #0000ff;\"> <a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" rel=\"nofollow noopener\" target=\"_blank\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" rel=\"nofollow noopener\" target=\"_blank\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/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>T\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 03 t\u1ef7 \u0111\u1ed3ng g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ed3m t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu), doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/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>Trong m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, c\u00f4ng ty con c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 15% kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu theo kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/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>B\u00ean li\u00ean k\u1ebft c\u00f3 doanh thu 30 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean li\u00ean k\u1ebft \u0111\u00f3 thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% theo kho\u1ea3n 3, n\u00ean theo c\u00e2u ch\u1eef v\u1eabn l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3. Tuy nhi\u00ean, v\u1edbi h\u1ed3 s\u01a1 c\u00f3 gi\u00e1 tr\u1ecb thu\u1ebf l\u1edbn, n\u00ean c\u00f3 v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi k\u00ea khai.\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>Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng 15% th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 17% kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu doanh nghi\u1ec7p b\u1ecb lo\u1ea1i tr\u1eeb theo \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 11. \u0110i\u1ec1u kho\u1ea3n n\u00e0y lo\u1ea1i tr\u1eeb \u0111\u1ed3ng th\u1eddi c\u1ea3 hai m\u1ee9c thu\u1ebf su\u1ea5t 15% v\u00e0 17%, doanh nghi\u1ec7p quay v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/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>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a c\u00f3 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00ec x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp c\u00e1c quy \u0111\u1ecbnh c\u00f2n l\u1ea1i c\u1ee7a kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng, thay v\u00ec t\u1ef1 quy \u0111\u1ed5i theo t\u1ef7 l\u1ec7 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng.\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}]}}