{"id":7178,"date":"2026-01-06T21:34:37","date_gmt":"2026-01-07T04:34:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7178"},"modified":"2026-01-06T21:34:37","modified_gmt":"2026-01-07T04:34:37","slug":"nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/","title":{"rendered":"2026\u5e74\u95a2\u7a0e\u8868\u306e\u66f4\u65b0 \u2013 \u653f\u4ee4199\/2025\/ND-CP\u304b\u3089\u306e\u4e3b\u306a\u5909\u66f4\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\u306f\u3001\u653f\u5e9c\u306e\u8f38\u51fa\u5165\u7a0e\u7ba1\u7406\u653f\u7b56\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u8ee2\u63db\u671f\u3068\u306a\u308b\u3002\u539f\u6750\u6599\u3078\u306e\u5897\u7a0e\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u306e\u5b9f\u65bd\u3068\u3001\u74b0\u5883\u306b\u914d\u616e\u3057\u305f\u81ea\u52d5\u8eca\u7523\u696d\u3078\u306e\u512a\u9047\u63aa\u7f6e\u306e\u7de9\u548c\u306f\u3001\u7523\u696d\u754c\u306b\u3068\u3063\u3066\u6ce8\u76ee\u306e\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2025\u5e747\u67088\u65e5\u306b\u516c\u5e03\u3055\u308c\u3001\u516c\u5e03\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u653f\u4ee4199\/2025\/ND-CP\u306f\u3001\u653f\u4ee426\/2023\/ND-CP\u306b\u57fa\u3065\u304f\u7279\u6075\u8f38\u51fa\u5165\u95a2\u7a0e\u8868\u306e\u6539\u6b63\u304a\u3088\u3073\u8ffd\u52a0\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012026\u5e74\u306b\u4f01\u696d\u304c\u30b3\u30b9\u30c8\u3092\u6700\u9069\u5316\u3057\u3001\u7a0e\u6cd5\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e\u6700\u65b0\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Bien_dong_thue_xuat_khau_Khuyen_khich_khi_cong_nghiep_kiem_soat_tai_nguyen_tho\" >\u8f38\u51fa\u7a0e\u306e\u5909\u52d5\uff1a\u7523\u696d\u7528\u30ac\u30b9\u306e\u5968\u52b1\u3001\u539f\u6750\u6599\u306e\u7ba1\u7406\u3002<\/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:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Cat_giam_thue_0_cho_nhom_khi_cong_nghiep\" >\u7523\u696d\u7528\u30ac\u30b9\u306b\u5bfe\u3059\u308b\u7b2c0%\u6761\u306b\u57fa\u3065\u304f\u6e1b\u7a0e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Lo_trinh_tang_thue_%E2%80%9Csiet_chat%E2%80%9D_doi_voi_Phospho_vang_Ma_hang_28047000\" >\u9ec4\u30ea\u30f3\uff08\u5546\u54c1\u30b3\u30fc\u30c9 2804.70.00\uff09\u306b\u5bfe\u3059\u308b\u5897\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u307e\u3059\u307e\u3059\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Dieu_chinh_thue_nhap_khau_uu_dai_MFN_nam_2026_cho_nguyen_lieu_dau_vao\" >2026\u5e74\u306b\u539f\u6750\u6599\u306b\u5bfe\u3059\u308b\u6700\u6075\u56fd\u5f85\u9047\uff08MFN\uff09\u8f38\u5165\u95a2\u7a0e\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Nhom_hat_nhua_Polyetylen_va_Polyme\" >\u30dd\u30ea\u30a8\u30c1\u30ec\u30f3\u304a\u3088\u3073\u30dd\u30ea\u30de\u30fc\u6a39\u8102\u30b0\u30eb\u30fc\u30d7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Nhom_Thep_Tin-mill_Black_Plate_%E2%80%93_TMBP\" >\u30b9\u30c1\u30fc\u30eb\u30b0\u30eb\u30fc\u30d7\uff08\u30d6\u30ea\u30ad\u30df\u30eb\u30d6\u30e9\u30c3\u30af\u30d7\u30ec\u30fc\u30c8 \u2013 TMBP\uff09<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Chuong_trinh_uu_dai_thue_linh_kien_o_to_Buoc_ngoat_cho_xe_xanh\" >\u81ea\u52d5\u8eca\u90e8\u54c1\u7a0e\u5236\u512a\u9047\u5236\u5ea6\uff1a\u30a8\u30b3\u30ab\u30fc\u3078\u306e\u8ee2\u63db\u70b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Co_che_cong_gop_san_luong_cho_%E2%80%9CXe_Xanh%E2%80%9D\" >\u300c\u30b0\u30ea\u30fc\u30f3\u30d3\u30fc\u30af\u30eb\u300d\u306e\u751f\u7523\u51fa\u529b\u3092\u7d71\u5408\u3059\u308b\u4ed5\u7d44\u307f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Doanh_nghiep_nam_giu_tren_35_von_dieu_le_cua_cac_cong_ty_san_xuat_lap_rap_xe_o_to\" >\u5f53\u793e\u306f\u81ea\u52d5\u8eca\u88fd\u9020\u30fb\u7d44\u7acb\u4f1a\u793e\u306e\u5b9a\u6b3e\u8cc7\u672c\u306e351%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nghi-dinh-199-2025-nd-cp-bieu-thue-moi-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bien_dong_thue_xuat_khau_Khuyen_khich_khi_cong_nghiep_kiem_soat_tai_nguyen_tho\"><\/span><b>\u8f38\u51fa\u7a0e\u306e\u5909\u52d5\uff1a\u7523\u696d\u7528\u30ac\u30b9\u306e\u5968\u52b1\u3001\u539f\u6750\u6599\u306e\u7ba1\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7181\" aria-describedby=\"caption-attachment-7181\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7181\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP.jpg\" alt=\"Bi\u1ebfn \u0111\u1ed9ng thu\u1ebf xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 199\/2025\/N\u0110-CP\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Bien-dong-thue-xuat-khau-quy-dinh-tai-Nghi-dinh-199_2025_ND-CP-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7181\" class=\"wp-caption-text\">\u653f\u4ee4199\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8f38\u51fa\u7a0e\u306e\u5909\u52d5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4 199\/2025\/ND-CP \u306b\u57fa\u3065\u304f\u8f38\u51fa\u7a0e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u304a\u3051\u308b\u6700\u5927\u306e\u5909\u66f4\u70b9\u306f\u3001\u7523\u696d\u7528\u30ac\u30b9\u3068\u9271\u7269\u3068\u3044\u3046 2 \u3064\u306e\u5546\u54c1\u30b0\u30eb\u30fc\u30d7\u306e\u5bfe\u6bd4\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cat_giam_thue_0_cho_nhom_khi_cong_nghiep\"><\/span><b>\u7523\u696d\u7528\u30ac\u30b9\u306b\u5bfe\u3059\u308b\u7b2c0%\u6761\u306b\u57fa\u3065\u304f\u6e1b\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5185\u306e\u30ac\u30b9\u751f\u7523\u8005\u306e\u56fd\u969b\u5e02\u5834\u3078\u306e\u9032\u51fa\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u54c1\u76ee\u306e\u8f38\u51fa\u7a0e\u7387\u304c 3% \u304b\u3089 0% \u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30eb\u30b4\u30f3\u30ac\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a92\u7d20\u30ac\u30b9\u3001\u9178\u7d20\u30ac\u30b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u5e0c\u30ac\u30b9\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7a0e\u7387\u30920%\u306b\u5f15\u304d\u4e0b\u3052\u305f\u3053\u3068\u306f\u3001\u7523\u696d\u7528\u30ac\u30b9\u90e8\u9580\u306e\u7269\u6d41\u3092\u5186\u6ed1\u5316\u3059\u308b\u3068\u3044\u3046\u524d\u5411\u304d\u306a\u30b7\u30b0\u30ca\u30eb\u3068\u8a00\u3048\u308b\u3002\u3057\u304b\u3057\u3001\u30ac\u30b9\u90e8\u9580\u306e\u8f38\u51fa\u4fc3\u9032\u3068\u3044\u3046\u7406\u5ff5\u3068\u306f\u5bfe\u7167\u7684\u306b\u3001\u653f\u5e9c\u306f\u8cc7\u6e90\u63a1\u6398\u54c1\u76ee\u306b\u5bfe\u3057\u3066\u3088\u308a\u53b3\u3057\u3044\u7a0e\u5236\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u597d\u4f8b\u304c\u3001\u56fd\u5185\u751f\u7523\u306e\u305f\u3081\u306e\u539f\u6750\u6599\u78ba\u4fdd\u3068\u74b0\u5883\u4fdd\u8b77\u3092\u512a\u5148\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u9ec4\u30ea\u30f3\u3078\u306e\u6bb5\u968e\u7684\u306a\u5897\u7a0e\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lo_trinh_tang_thue_%E2%80%9Csiet_chat%E2%80%9D_doi_voi_Phospho_vang_Ma_hang_28047000\"><\/span><b>\u9ec4\u30ea\u30f3\uff08\u5546\u54c1\u30b3\u30fc\u30c9 2804.70.00\uff09\u306b\u5bfe\u3059\u308b\u5897\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u307e\u3059\u307e\u3059\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9ec4\u30ea\u30f3\u306f\u73fe\u5728\u3001\u6bb5\u968e\u7684\u306a\u95a2\u7a0e\u5f15\u304d\u4e0a\u3052\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u8ca1\u52d9\u8a08\u753b\u306b\u304a\u3044\u3066\u4e0d\u610f\u3092\u7a81\u304b\u308c\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u3001\u3053\u308c\u3089\u306e\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\u5e747\u67088\u65e5\u304b\u3089\uff1a\u7a0e\u7387\u306f3%\u304b\u30895%\u306b\u5897\u52a0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\u5e741\u67081\u65e5\u304b\u3089\uff1a10%\u7a0e\u7387\u304c\u6b63\u5f0f\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2027\u5e741\u67081\u65e5\u304b\u3089\uff1a\u6700\u5927\u30ec\u30d9\u30eb\u306e15%\u307e\u3067\u5897\u52a0\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4199\/2025\/ND-CP\u306f\u8f38\u51fa\u54c1\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u9006\u65b9\u5411\u306e\u8abf\u6574\u306e\u300c\u6ce2\u300d\u3082\u5f15\u304d\u8d77\u3053\u3057\u3066\u3044\u307e\u3059\u3002\u57fa\u790e\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u304a\u3088\u3073\u9244\u92fc\u6750\u6599\u306b\u5bfe\u3059\u308b\u512a\u9047\u8f38\u5165\u7a0e\u306e\u5f15\u304d\u4e0a\u3052\u306f\u3001\u88fd\u9020\u696d\u306b\u3068\u3063\u30662026\u5e74\u306e\u6295\u5165\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3068\u3044\u3046\u8ab2\u984c\u3092\u7a81\u304d\u3064\u3051\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_thue_nhap_khau_uu_dai_MFN_nam_2026_cho_nguyen_lieu_dau_vao\"><\/span><b>2026\u5e74\u306b\u539f\u6750\u6599\u306b\u5bfe\u3059\u308b\u6700\u6075\u56fd\u5f85\u9047\uff08MFN\uff09\u8f38\u5165\u95a2\u7a0e\u3092\u8abf\u6574\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7180\" aria-describedby=\"caption-attachment-7180\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7180\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 199\/2025\/N\u0110-CP v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nghi-dinh-199_2025_ND-CP-ve-dieu-chinh-thue-nhap-khau-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7180\" class=\"wp-caption-text\">2026\u5e74\u306e\u8f38\u5165\u7a0e\u306e\u8abf\u6574\u306b\u95a2\u3059\u308b\u653f\u4ee4199\/2025\/ND-CP<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4199\/2025\/ND-CP\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u57fa\u672c\u7684\u306a\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u304a\u3088\u3073\u9244\u92fc\u539f\u6750\u6599\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3059\u308b\u6700\u6075\u56fd\u7a0e\u7387\u3092\u4e0a\u65b9\u8abf\u6574\u3057\u3001\u5bb6\u5ead\u7528\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u304a\u3088\u3073\u5305\u88c5\u7523\u696d\u306e\u751f\u7523\u30b3\u30b9\u30c8\u306b\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_hat_nhua_Polyetylen_va_Polyme\"><\/span><b>\u30dd\u30ea\u30a8\u30c1\u30ec\u30f3\u304a\u3088\u3073\u30dd\u30ea\u30de\u30fc\u6a39\u8102\u30b0\u30eb\u30fc\u30d7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u306e\u88fd\u54c1\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u7a0e\u7387\u304c 0% \u304b\u3089 2% \u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30fc\u30c9 3901.10.92: 5% \u4ee5\u4e0b\u306e\u91cf\u306e\u30a2\u30eb\u30d5\u30a1\u30aa\u30ec\u30d5\u30a3\u30f3\u30e2\u30ce\u30de\u30fc\u3092\u542b\u3080\u30dd\u30ea\u30a8\u30c1\u30ec\u30f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30fc\u30c9 3901.20.00: \u6bd4\u91cd\u304c 0.94 \u4ee5\u4e0a\u306e\u30dd\u30ea\u30a8\u30c1\u30ec\u30f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30fc\u30c9 3901.40.00: \u30a8\u30c1\u30ec\u30f3-\u30a2\u30eb\u30d5\u30a1\u30aa\u30ec\u30d5\u30a3\u30f3\u5171\u91cd\u5408\u4f53 (\u6bd4\u91cd &lt; 0.94)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b3\u30fc\u30c9 3902.90.90: \u30d7\u30ed\u30d4\u30ec\u30f3\u30dd\u30ea\u30de\u30fc\u306e\u305d\u306e\u4ed6\u306e\u5f62\u614b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Thep_Tin-mill_Black_Plate_%E2%80%93_TMBP\"><\/span><b>\u30b9\u30c1\u30fc\u30eb\u30b0\u30eb\u30fc\u30d7\uff08\u30d6\u30ea\u30ad\u30df\u30eb\u30d6\u30e9\u30c3\u30af\u30d7\u30ec\u30fc\u30c8 \u2013 TMBP\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u54c1\u76ee\u300c\u932b\u30e1\u30c3\u30ad\u7528\u9ed2\u8272\u5727\u5ef6\u92fc\u677f\u300d\uff08\u30b3\u30fc\u30c97209.18.10\uff09\u306b\u3064\u3044\u3066\u306f\u30012025\u5e749\u6708\u304b\u3089\u6700\u6075\u56fd\u95a2\u7a0e\u7387\u304c0%\u304b\u30897%\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u30022026\u5e74\u3092\u901a\u3058\u3066\u3001\u30d6\u30ea\u30ad\u7f36\u3084\u7f36\u8a70\u3092\u751f\u7523\u3059\u308b\u4f01\u696d\u306f\u3001\u73fe\u5728\u306e\u6700\u6075\u56fd\u95a2\u7a0e\u73877%\u3067\u306f\u306a\u304f\u30010%\u306e\u95a2\u7a0e\u7387\u306e\u6069\u6075\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u30d9\u30c8\u30ca\u30e0\u3068FTA\u3092\u7de0\u7d50\u3057\u305f\u56fd\u304b\u3089\u4f9b\u7d66\u5143\u3092\u63a2\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chuong_trinh_uu_dai_thue_linh_kien_o_to_Buoc_ngoat_cho_xe_xanh\"><\/span><b>\u81ea\u52d5\u8eca\u90e8\u54c1\u7a0e\u5236\u512a\u9047\u5236\u5ea6\uff1a\u30a8\u30b3\u30ab\u30fc\u3078\u306e\u8ee2\u63db\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u81ea\u52d5\u8eca\u90e8\u54c1\u306b\u95a2\u3059\u308b\u653f\u4ee40%\u306b\u57fa\u3065\u304f\u8f38\u5165\u7a0e\u306e\u9069\u7528\u6761\u4ef6\u3092\u81ea\u52d5\u8eca\u4f01\u696d\u304c\u6e80\u305f\u3057\u3084\u3059\u304f\u3059\u308b\u898f\u5236\u3092\u8ffd\u52a0\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u653f\u4ee4199\/2025\/ND-CP\u306e\u300c\u30cf\u30a4\u30e9\u30a4\u30c8\u300d\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_cong_gop_san_luong_cho_%E2%80%9CXe_Xanh%E2%80%9D\"><\/span><b>\u300c\u30b0\u30ea\u30fc\u30f3\u30d3\u30fc\u30af\u30eb\u300d\u306e\u751f\u7523\u51fa\u529b\u3092\u7d71\u5408\u3059\u308b\u4ed5\u7d44\u307f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u307e\u3067\u3001\u653f\u4ee426\/2023\/ND-CP\u306f\u3001\u4e3b\u306b\u5f93\u6765\u306e\u30ac\u30bd\u30ea\u30f3\u8eca\u307e\u305f\u306f\u30c7\u30a3\u30fc\u30bc\u30eb\u8eca\u306e\u751f\u7523\u91cf\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3057\u305f\u3002\u7b2c8\u6761\u7b2c3\u9805c.3.6\u9805\u306e\u65b0\u3057\u3044\u898f\u5b9a\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u74b0\u5883\u306b\u512a\u3057\u3044\u81ea\u52d5\u8eca\uff08\u96fb\u6c17\u81ea\u52d5\u8eca\u3001\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u81ea\u52d5\u8eca\u3001\u71c3\u6599\u96fb\u6c60\u81ea\u52d5\u8eca\u3001\u5929\u7136\u30ac\u30b9\u307e\u305f\u306f\u30d0\u30a4\u30aa\u71c3\u6599\u306e\u307f\u3067\u8d70\u884c\u3059\u308b\u81ea\u52d5\u8eca\uff09\u306e\u51fa\u529b\u3092\u3001\u305d\u308c\u305e\u308c\u306e\u81ea\u52d5\u8eca\u30b0\u30eb\u30fc\u30d7\u306e\u5168\u4f53\u304a\u3088\u3073\u500b\u3005\u306e\u51fa\u529b\u306b\u8ffd\u52a0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u90e8\u54c1\u306e\u8f38\u5165\u7a0e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6700\u4f4e\u751f\u7523\u57fa\u6e96\u306b\u7c21\u5358\u306b\u5230\u9054\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nam_giu_tren_35_von_dieu_le_cua_cac_cong_ty_san_xuat_lap_rap_xe_o_to\"><\/span><b>\u5f53\u793e\u306f\u81ea\u52d5\u8eca\u88fd\u9020\u30fb\u7d44\u7acb\u4f1a\u793e\u306e\u5b9a\u6b3e\u8cc7\u672c\u306e351%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u3092\u6240\u6709\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u8ffd\u52a0\u4e8b\u9805:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5546\u5de5\u7701\u304b\u3089\u81ea\u52d5\u8eca\u88fd\u9020\u7d44\u7acb\u9069\u683c\u6027\u8a3c\u660e\u66f8\u3092\u4ea4\u4ed8\u3055\u308c\u305f\u81ea\u52d5\u8eca\u88fd\u9020\u7d44\u7acb\u4f1a\u793e\u306b\u304a\u3044\u3066\u5b9a\u6b3e\u8cc7\u672c\u91d135%\u4ee5\u4e0a\u3092\u4fdd\u6709\u3059\u308b\u4f01\u696d\uff08\u4ee5\u4e0b\u300c\u6240\u6709\u4f01\u696d\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u7a0e\u5236\u512a\u9047\u5236\u5ea6\u306b\u57fa\u3065\u304f\u7a0e\u5236\u512a\u9047\u306e\u9069\u683c\u6027\u3092\u691c\u8a0e\u3059\u308b\u969b\u3001\u6700\u4f4e\u751f\u7523\u91cf\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u898f\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u81ea\u793e\u306e\u81ea\u52d5\u8eca\u88fd\u9020\u7d44\u7acb\u751f\u7523\u3092\u4ed6\u306e\u4f01\u696d\u306e\u751f\u7523\u3068\u7d71\u5408\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u95a2\u306f\u5404\u4f01\u696d\u306e\u5b9f\u969b\u306e\u751f\u7523\u91cf\u306b\u5fdc\u3058\u3066\u7a0e\u984d\u9084\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u55aa\u5931\u3092\u5fc3\u914d\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u751f\u7523\u30c1\u30a7\u30fc\u30f3\u306e\u518d\u69cb\u7bc9\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4199\/2025\/ND-CP\u306f\u30b3\u30b9\u30c8\u9762\u306e\u8ab2\u984c\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u6c17\u81ea\u52d5\u8eca\u306b\u5bfe\u3059\u308b\u512a\u9047\u653f\u7b56\u3092\u6d3b\u7528\u3057\u3001\u751f\u7523\u4f53\u5236\u3092\u518d\u69cb\u7bc9\u3059\u308b\u65b9\u6cd5\u3092\u77e5\u3063\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u30c1\u30e3\u30f3\u30b9\u3082\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p><strong>\u3082\u3063\u3068\u898b\u308b:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/diem-moi-xu-phat-thue-hoa-don\/\">2026 \u5e74 1 \u6708 16 \u65e5\u3088\u308a\u3001\u7a0e\u91d1\u3068\u8acb\u6c42\u66f8\u306b\u5bfe\u3059\u308b\u65b0\u3057\u3044\u7f70\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/a><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4199\/2025\/ND-CP\u306f\u3001\u30b3\u30b9\u30c8\u9762\u306e\u8ab2\u984c\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u6c17\u81ea\u52d5\u8eca\u306b\u95a2\u3059\u308b\u512a\u9047\u653f\u7b56\u3092\u6d3b\u7528\u3057\u3001\u751f\u7523\u4f53\u5236\u3092\u518d\u69cb\u7bc9\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u6a5f\u4f1a\u3082\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u6700\u6075\u56fd\u5f85\u9047\uff08MFN\uff09\u95a2\u7a0e\u7387\u306e\u5909\u66f4\u3084\u8f38\u51fa\u30ed\u30fc\u30c9\u30de\u30c3\u30d7\u3092\u7a4d\u6975\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u30012026\u5e74\u306e\u4e0d\u5b89\u5b9a\u306a\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u306f\u7af6\u4e89\u512a\u4f4d\u6027\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u7a0e\u7387\u3078\u306e\u9069\u5fdc\u306b\u304a\u56f0\u308a\u3067\u3059\u304b\uff1f\u3042\u308b\u3044\u306f\u3001\u7a0e\u91d1\u9084\u4ed8\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1fMAN \u2013 Master Accountant Network\u306e\u5c02\u9580\u5bb6\u30c1\u30fc\u30e0\u304c\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u30022026\u5e74\u5ea6\u306b\u5411\u3051\u305f\u7a0e\u52d9\u8a08\u753b\u306e\u898b\u76f4\u3057\u3068\u6700\u9069\u5316\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3001\u4eca\u3059\u3050\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><b>\u30bd\u30fc\u30b9\uff1a<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/tang-thue-xuat-nhap-khau-cua-mot-so-mat-hang--vbpl136985.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4199\/2025\/ND-CP\u3002<\/span><\/a><\/p><\/blockquote>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 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