{"id":5441,"date":"2026-10-22T10:54:42","date_gmt":"2026-10-22T03:54:42","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=5441"},"modified":"2026-10-22T10:54:42","modified_gmt":"2026-10-22T03:54:42","slug":"cach-tinh-thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n quan t\u00e2m khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ea1i Vi\u1ec7t Nam. Theo c\u01a1 ch\u1ebf n\u00e0y, m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n 15% c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-236-2025-ND-CP-huong-dan-Nghi-quyet-107-2023-QH15-thue-thu-nhap-doanh-nghiep-bo-sung-631519.aspx\" rel=\"nofollow noopener\" target=\"_blank\"> \u7b2c236\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf b\u1ed5 sung c\u1ea7n d\u1ef1a tr\u00ean thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf, l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan. Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ec9 l\u1ea5y l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n nh\u00e2n v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng v\u00e0 m\u1ee9c 15%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y gi\u1ea3i th\u00edch c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf.<\/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\/cach-tinh-thue-toi-thieu-toan-cau\/#Thue_toi_thieu_toan_cau_duoc_hieu_nhu_the_nao\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf 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-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Vi_sao_doanh_nghiep_can_quan_tam\" >V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Thue_toi_thieu_toan_cau_ap_dung_cho_doanh_nghiep_nao\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p 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-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Nhung_truong_hop_duoc_loai_tru\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb<\/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\/cach-tinh-thue-toi-thieu-toan-cau\/#Doanh_nghiep_duoc_uu_dai_thue_co_phai_nop_thue_bo_sung_khong\" >Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ed5 sung kh\u00f4ng?<\/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\/cach-tinh-thue-toi-thieu-toan-cau\/#Cach_tinh_thue_toi_thieu_toan_cau_theo_quy_dinh_tai_Viet_Nam\" >C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam<\/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\/cach-tinh-thue-toi-thieu-toan-cau\/#Cong_thuc_tinh_thue_bo_sung_toi_thieu_noi_dia_dat_chuan\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Cach_xac_dinh_thue_suat_thuc_te\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Cach_xac_dinh_loi_nhuan_tinh_thue_bo_sung\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Cach_xac_dinh_thu_nhap_rong\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp r\u00f2ng<\/a><\/li><\/ul><\/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\/cach-tinh-thue-toi-thieu-toan-cau\/#Vi_du_minh_hoa_cach_tinh_thue_toi_thieu_toan_cau\" >V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Thoi_han_ke_khai_thue_toi_thieu_toan_cau_tai_Viet_Nam\" >Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Thoi_han_ke_khai_QDMTT\" >Th\u1eddi h\u1ea1n k\u00ea khai QDMTT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Thoi_han_ke_khai_IIR\" >Th\u1eddi h\u1ea1n k\u00ea khai IIR<\/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\/cach-tinh-thue-toi-thieu-toan-cau\/#Ho_so_va_du_lieu_can_chuan_bi\" >H\u1ed3 s\u01a1 v\u00e0 d\u1eef li\u1ec7u c\u1ea7n chu\u1ea9n b\u1ecb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Moi_lien_he_giua_thue_toi_thieu_toan_cau_va_giao_dich_lien_ket\" >M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Nhung_sai_sot_can_tranh_khi_tinh_thue_toi_thieu_toan_cau\" >Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#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-19\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#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-20\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Cau_hoi_thuong_gap_ve_cach_tinh_thue_toi_thieu_toan_cau\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Thue_toi_thieu_toan_cau_co_phai_la_muc_thue_15_tren_doanh_thu_khong\" >Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u00f3 ph\u1ea3i l\u00e0 m\u1ee9c thu\u1ebf 15% tr\u00ean doanh thu kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Thue_suat_thuc_te_thap_hon_15_co_chac_chan_phai_nop_thue_bo_sung_khong\" >Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n 15% c\u00f3 ch\u1eafc ch\u1eafn ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ed5 sung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Nguong_doanh_thu_ap_dung_la_bao_nhieu\" >Ng\u01b0\u1ee1ng doanh thu \u00e1p d\u1ee5ng l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/cach-tinh-thue-toi-thieu-toan-cau\/#Doanh_nghiep_FDI_co_phai_nop_thue_toi_thieu_toan_cau_khong\" >Doanh nghi\u1ec7p FDI c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_duoc_hieu_nhu_the_nao\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, l\u00e0 c\u01a1 ch\u1ebf thu\u1ebf qu\u1ed1c t\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf t\u1ed1i thi\u1ec3u 15% theo c\u00e1c quy t\u1eafc li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf n\u00e0y thu\u1ed9c Tr\u1ee5 c\u1ed9t 2 trong ch\u01b0\u01a1ng tr\u00ecnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n d\u1ecbch l\u1ee3i nhu\u1eadn (BEPS) do T\u1ed5 ch\u1ee9c H\u1ee3p t\u00e1c v\u00e0 Ph\u00e1t tri\u1ec3n Kinh t\u1ebf (OECD) ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c qu\u1ed1c gia tri\u1ec3n khai.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam, Qu\u1ed1c h\u1ed9i ban h\u00e0nh Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 ng\u00e0y 29\/11\/2023 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u. Sau \u0111\u00f3, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u1ea1i Vi\u1ec7t Nam g\u1ed3m 02 nh\u00f3m ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n (QDMTT):<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng theo c\u00e1c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR):<\/b><span style=\"font-weight: 400;\"> \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh khi n\u1eafm gi\u1eef quy\u1ec1n s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh ch\u1ecbu thu\u1ebf su\u1ea5t th\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i, theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai c\u01a1 ch\u1ebf c\u00f3 ph\u1ea1m vi v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng ri\u00eang. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc khi t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam\"><\/span><b>V\u00ec sao doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebf ho\u1ea1ch thu\u1ebf, d\u00f2ng ti\u1ec1n v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng t\u1eadp \u0111o\u00e0n c\u00f3 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng t\u1ea1i qu\u1ed1c gia \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf th\u1ea5p ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m \u0111\u1ebfn c\u01a1 ch\u1ebf n\u00e0y v\u00ec 03 l\u00fd do:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung: \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng t\u1ef1 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 theo c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh: Vi\u1ec7c t\u00ednh thu\u1ebf c\u1ea7n th\u00f4ng tin v\u1ec1 thu nh\u1eadp, thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng k\u00ea khai: Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u \u0111\u00fang c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u gi\u00fap doanh nghi\u1ec7p tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng v\u00e0 thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf theo quy t\u1eafc to\u00e0n c\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_ap_dung_cho_doanh_nghiep_nao\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5443\" aria-describedby=\"caption-attachment-5443\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5443\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-doi-tuong-ap-dung.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-doi-tuong-ap-dung.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-doi-tuong-ap-dung-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-doi-tuong-ap-dung-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-doi-tuong-ap-dung-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-doi-tuong-ap-dung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5443\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u01b0 c\u00e1ch \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, ng\u01b0\u1ee1ng doanh thu h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 ng\u01b0\u1ee1ng doanh thu, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu\u1ed9c ph\u1ea1m vi xem x\u00e9t khi doanh thu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u01b0\u01a1ng \u0111\u01b0\u01a1ng <\/span><b>750 tri\u1ec7u EUR tr\u1edf l\u00ean trong \u00edt nh\u1ea5t hai n\u0103m t\u00e0i ch\u00ednh thu\u1ed9c b\u1ed1n n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span style=\"font-weight: 400;\">, theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP c\u0169ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 04 n\u0103m. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean lo\u1ea1i tr\u1eeb t\u1eadp \u0111o\u00e0n m\u1edbi th\u00e0nh l\u1eadp ch\u1ec9 v\u00ec ch\u01b0a c\u00f3 \u0111\u1ee7 b\u1ed1n n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_duoc_loai_tru\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 quy \u0111\u1ecbnh c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c c\u1ee7a ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ef9 h\u01b0u tr\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ef9 \u0111\u1ea7u t\u01b0 l\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ti\u00eau ch\u00ed lo\u1ea1i tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP. Kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi, lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd ho\u1eb7c c\u01a1 c\u1ea5u s\u1edf h\u1eefu s\u01a1 b\u1ed9 \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_duoc_uu_dai_thue_co_phai_nop_thue_bo_sung_khong\"><\/span><b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ed5 sung kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, vi\u1ec7c thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a ch\u1eafc ch\u1eafn ph\u00e1t sinh thu\u1ebf b\u1ed5 sung. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf, thu nh\u1eadp ho\u1eb7c l\u1ed7 theo quy \u0111\u1ecbnh, kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_toi_thieu_toan_cau_theo_quy_dinh_tai_Viet_Nam\"><\/span><b>C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_bo_sung_toi_thieu_noi_dia_dat_chuan\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15, c\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n = (T\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung x L\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung) + S\u1ed1 thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho n\u0103m hi\u1ec7n h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung = Thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u &#8211; Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u l\u00e0 <\/span><b>15%<\/b><span style=\"font-weight: 400;\">. \u0110\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea7n l\u01b0\u1ee3t thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf, thu nh\u1eadp r\u00f2ng v\u00e0 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung. C\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u1ed3ng nh\u1ea5t v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c h\u1ed3 s\u01a1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thue_suat_thuc_te\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00f4ng th\u1ee9c t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf = T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh t\u1ea1i m\u1ed9t n\u01b0\u1edbc trong n\u0103m t\u00e0i ch\u00ednh \/ Thu nh\u1eadp r\u00f2ng t\u1ea1i n\u01b0\u1edbc \u0111\u00f3 trong n\u0103m t\u00e0i ch\u00ednh theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng n\u01b0\u1edbc v\u00e0 n\u0103m t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p \u0111\u00fang c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy t\u1eafc li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh thu nh\u1eadp r\u00f2ng theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, thay v\u00ec s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n 15%, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung v\u00e0 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo c\u00f4ng th\u1ee9c t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_loi_nhuan_tinh_thue_bo_sung\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung = Thu nh\u1eadp r\u00f2ng theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u &#8211; Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e1n c\u1ea7u<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n gi\u1ea3m tr\u1eeb v\u1ec1 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n, t\u1ef7 l\u1ec7 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n \u00e1p d\u1ee5ng, trong \u0111\u00f3 c\u00f3 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y v\u1edbi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. Kh\u00f4ng th\u1ec3 l\u1ea5y to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh ho\u1eb7c to\u00e0n b\u1ed9 qu\u1ef9 l\u01b0\u01a1ng tr\u1eeb tr\u1ef1c ti\u1ebfp kh\u1ecfi thu nh\u1eadp m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thu_nhap_rong\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp r\u00f2ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00f4ng th\u1ee9c t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp r\u00f2ng = Thu nh\u1eadp theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh &#8211; L\u1ed7 theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ch\u1ec9 ti\u00eau d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc t\u00ednh to\u00e1n li\u00ean quan. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ho\u1eb7c l\u1ed7 ph\u1ea3i tu\u00e2n theo quy t\u1eafc thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, bao g\u1ed3m c\u00e1c \u0111i\u1ec1u ch\u1ec9nh \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u1ea7n chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u1eeb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin thu\u1ebf c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc khi t\u1ed5ng h\u1ee3p. Sai l\u1ec7ch trong d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 thu\u1ebf b\u1ed5 sung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_tinh_thue_toi_thieu_toan_cau\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng QDMTT. C\u00e1c ch\u1ec9 ti\u00eau sau \u0111\u00e2y l\u00e0 s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda c\u00f4ng th\u1ee9c:<\/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 r\u00f2ng theo Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: 100 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh: 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh: 20 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho n\u0103m hi\u1ec7n h\u00e0nh: 0 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; T\u00ednh thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf: Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf = 10 \/ 100 \u00d7 100% = 10%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; T\u00ednh t\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung: T\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung = 15% \u2212 10% = 5%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; T\u00ednh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung: L\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung = 100 \u2212 20 = 80 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; T\u00ednh s\u1ed1 thu\u1ebf b\u1ed5 sung: S\u1ed1 thu\u1ebf b\u1ed5 sung = 5% \u00d7 80 + 0 = 4 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u00ean, s\u1ed1 thu\u1ebf b\u1ed5 sung minh h\u1ecda l\u00e0 4 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd, \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 gi\u1ea3n l\u01b0\u1ee3c nh\u1eb1m gi\u1ea3i th\u00edch ph\u01b0\u01a1ng ph\u00e1p t\u00ednh. Khi \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, thu nh\u1eadp r\u00f2ng, kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c theo \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_thue_toi_thieu_toan_cau_tai_Viet_Nam\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u1ea1i Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5442\" aria-describedby=\"caption-attachment-5442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5442\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-thoi-han-ke-khai-tai-Viet-Nam.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1ea1i Vi\u1ec7t Nam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-thoi-han-ke-khai-tai-Viet-Nam.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-thoi-han-ke-khai-tai-Viet-Nam-300x169.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-thoi-han-ke-khai-tai-Viet-Nam-1024x576.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-thoi-han-ke-khai-tai-Viet-Nam-768x432.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/10\/Cach-tinh-thue-toi-thieu-toan-cau-va-thoi-han-ke-khai-tai-Viet-Nam-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5442\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n k\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, m\u1eabu bi\u1ec3u v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_QDMTT\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai QDMTT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n, th\u1eddi h\u1ea1n n\u1ed9p T\u1edd khai th\u00f4ng tin, T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung k\u00e8m B\u1ea3n thuy\u1ebft minh gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch do kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p thu\u1ebf b\u1ed5 sung l\u00e0: <\/span><b>Ch\u1eadm nh\u1ea5t 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_ke_khai_IIR\"><\/span><b>Th\u1eddi h\u1ea1n k\u00ea khai IIR<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p thu\u1ebf l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm nh\u1ea5t 18 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi n\u0103m \u0111\u1ea7u ti\u00ean.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1eadm nh\u1ea5t 15 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c n\u0103m ti\u1ebfp theo.<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m ngh\u0129a v\u1ee5 \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi t\u00ednh th\u1eddi h\u1ea1n. Kh\u00f4ng n\u00ean m\u1eb7c nhi\u00ean s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t th\u1eddi h\u1ea1n cho QDMTT v\u00e0 IIR.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_va_du_lieu_can_chuan_bi\"><\/span><b>H\u1ed3 s\u01a1 v\u00e0 d\u1eef li\u1ec7u c\u1ea7n chu\u1ea9n b\u1ecb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP, h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi QDMTT v\u00e0 IIR. Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 t\u01b0\u01a1ng \u1ee9ng bao g\u1ed3m c\u00e1c t\u1edd khai th\u00f4ng tin, t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung, b\u1ea3n thuy\u1ebft minh ch\u00eanh l\u1ec7ch gi\u1eefa c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh li\u00ean quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t m\u1eabu bi\u1ec3u \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p m\u1ed9t s\u1ed1 th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu th\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u thu\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1edbi thu nh\u1eadp r\u00f2ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t kho\u1ea3n gi\u1ea3m tr\u1eeb v\u1ec1 t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c ch\u00eanh l\u1ec7ch gi\u1eefa chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u1ed3 s\u01a1, m\u1eabu bi\u1ec3u v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moi_lien_he_giua_thue_toi_thieu_toan_cau_va_giao_dich_lien_ket\"><\/span><b>M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 hai n\u1ed9i dung c\u00f3 quy t\u1eafc ri\u00eang nh\u01b0ng c\u00f3 th\u1ec3 li\u00ean quan trong qu\u00e1 tr\u00ecnh r\u00e0 so\u00e1t thu\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c giao d\u1ecbch nh\u01b0 vay v\u1ed1n n\u1ed9i b\u1ed9, cung c\u1ea5p d\u1ecbch v\u1ee5, chuy\u1ec3n giao t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m giao d\u1ecbch \u0111\u01b0\u1ee3c ghi nh\u1eadn ph\u00f9 h\u1ee3p, c\u00f3 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thay th\u1ebf h\u1ed3 s\u01a1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ri\u00eang t\u1eebng ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 r\u00e0 so\u00e1t c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ke-khai-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u7533\u62a5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u c\u00e1c y\u00eau c\u1ea7u k\u00ea khai theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-lap-ho-so-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u6587\u4ef6\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> khi c\u1ea7n chu\u1ea9n h\u00f3a t\u00e0i li\u1ec7u v\u00e0 d\u1eef li\u1ec7u giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/luu-y-ve-thue-toi-thieu-toan-cau\/\"> l\u01b0u \u00fd v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 nh\u1eadn di\u1ec7n nh\u1eefng n\u1ed9i dung c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/thue-tu-van-giao-dich-lien-ket\/\"> \u5173\u8054\u65b9\u4ea4\u6613\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> khi c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 v\u00e0 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_can_tranh_khi_tinh_thue_toi_thieu_toan_cau\"><\/span><b>Nh\u1eefng sai s\u00f3t c\u1ea7n tr\u00e1nh khi t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng nh\u1ea5t thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng. Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf b\u1ed5 sung tr\u00ean to\u00e0n b\u1ed9 l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n. C\u00f4ng th\u1ee9c s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung sau khi xem x\u00e9t c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf s\u1ebd kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 b\u1ed5 sung. \u01afu \u0111\u00e3i thu\u1ebf kh\u00f4ng t\u1ef1 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf qua \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu h\u1ee3p nh\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ti\u00eau ch\u00ed doanh thu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1ea7m th\u1eddi h\u1ea1n k\u00ea khai. QDMTT v\u00e0 IIR c\u00f3 th\u1eddi h\u1ea1n k\u00ea khai ri\u00eang theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1eef li\u1ec7u ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu. Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, thu\u1ebf v\u00e0 d\u1eef li\u1ec7u t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n.<\/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;\">C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang ch\u1ec9 ti\u00eau v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Theo \u0110i\u1ec1u 4 Ngh\u1ecb quy\u1ebft 107\/2023\/QH15, s\u1ed1 thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb t\u1ef7 l\u1ec7 thu\u1ebf b\u1ed5 sung, l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung v\u00e0 s\u1ed1 thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho n\u0103m hi\u1ec7n h\u00e0nh n\u1ebfu c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh Ngh\u1ecb quy\u1ebft 107\/2023\/QH15, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 c\u00e1c y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n. Vi\u1ec7c chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 ph\u00e2n bi\u1ec7t ngh\u0129a v\u1ee5 QDMTT v\u1edbi IIR l\u00e0 nh\u1eefng b\u01b0\u1edbc quan tr\u1ecdng nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 doanh nghi\u1ec7p FDI, ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u song song v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft s\u1ebd gi\u00fap n\u00e2ng cao t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 h\u1ed7 tr\u1ee3 qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">\u00a0<strong><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><\/strong><\/span> \u901a\u8fc7\uff1a<\/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><span id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" class=\"ez-toc-section\"><\/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 aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b> 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> man@man.net.vn<\/li>\n<li aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/strong>\u00a0<\/a><\/li>\n<li aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"nofollow noopener\"><strong>\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/strong>\u00a0<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <strong><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"nofollow noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong>. \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.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_tinh_thue_toi_thieu_toan_cau\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_toi_thieu_toan_cau_co_phai_la_muc_thue_15_tren_doanh_thu_khong\"><\/span><b>Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u00f3 ph\u1ea3i l\u00e0 m\u1ee9c thu\u1ebf 15% tr\u00ean doanh thu kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. M\u1ee9c 15% l\u00e0 thu\u1ebf su\u1ea5t t\u1ed1i thi\u1ec3u theo c\u01a1 ch\u1ebf thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u. S\u1ed1 thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau thu nh\u1eadp, thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i 15% tr\u00ean doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_suat_thuc_te_thap_hon_15_co_chac_chan_phai_nop_thue_bo_sung_khong\"><\/span><b>Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n 15% c\u00f3 ch\u1eafc ch\u1eafn ph\u1ea3i n\u1ed9p thu\u1ebf b\u1ed5 sung kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ec3 k\u1ebft lu\u1eadn ch\u1ec9 t\u1eeb thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi \u00e1p d\u1ee5ng, l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1ed5 sung, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_ap_dung_la_bao_nhieu\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu \u00e1p d\u1ee5ng l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu l\u00e0 750 tri\u1ec7u EUR tr\u1edf l\u00ean trong \u00edt nh\u1ea5t hai n\u0103m t\u00e0i ch\u00ednh thu\u1ed9c 04 n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, theo \u0111i\u1ec1u ki\u1ec7n c\u1ee7a Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_FDI_co_phai_nop_thue_toi_thieu_toan_cau_khong\"><\/span><b>Doanh nghi\u1ec7p FDI c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p FDI \u0111\u1ec1u thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng. C\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ph\u1ea3i \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n quan t\u00e2m khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung t\u1ea1i Vi\u1ec7t Nam. Theo c\u01a1 ch\u1ebf n\u00e0y, m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n 15% c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":5444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5441","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\/5441","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=5441"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5441\/revisions"}],"predecessor-version":[{"id":5445,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5441\/revisions\/5445"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5444"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}