{"id":7872,"date":"2026-03-18T01:13:10","date_gmt":"2026-03-18T08:13:10","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7872"},"modified":"2026-03-19T20:31:06","modified_gmt":"2026-03-20T03:31:06","slug":"thong-tu-20-2026-tt-btc-ve-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/","title":{"rendered":"\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\uc758 5\uac00\uc9c0 \ud575\uc2ec \uc2e0\uaddc \uc0ac\ud56d"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd5c\uadfc \ubc1c\ud45c\ub41c \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \ud68c\ub78c 20\/2026\/TT-BTC\ub294 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9 \uc99d\ube59, \uc790\uc728\uc801\uc778 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \uacb0\uc815 \uba54\ucee4\ub2c8\uc998, \uc218\uc775 \uc778\uc2dd \uc2dc\uc810, \uc678\uad6d \uae30\uc5c5\uc758 \ub0a9\uc138 \uc758\ubb34 \ub4f1\uacfc \uad00\ub828\ud558\uc5ec \uba87 \uac00\uc9c0 \uc911\uc694\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc744 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \ud68c\uacc4 \ubc0f \uc138\ubb34 \uad00\ud589\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c 2025\ub144 \uc774\ud6c4 \uc138\uae08 \uc815\uc0b0 \uae30\uac04 \ub3d9\uc548 \uae30\uc5c5\uc758 \uc138\ubb34 \uc704\ud5d8 \uad00\ub9ac \uc804\ub7b5\uc5d0\ub3c4 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud574\ub2f9 \ud68c\ub78c\uc5d0\uc11c \uc8fc\ubaa9\ud574\uc57c \ud560 \ud575\uc2ec \uc0ac\ud56d\uc744 \ubd84\uc11d\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-20-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-va-Nghi-dinh-320-2025-ND-CP-672539.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 20\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uae30\uc5c5\ub4e4\uc774 \uaddc\uc815\uc744 \uc774\ud574\ud558\uace0, \uc801\uc808\ud55c \uc11c\ub958\ub97c \uc900\ube44\ud558\uba70, \uc138\ubb34 \uac10\uc0ac \ubc0f \uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Hf52hi5BiZozj1GcbG3EWJvh1NdZEA1U\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC \uac1c\uc694<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\" >\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uc911\uc694\ud55c \uc9c0\uce68\uc774 \ud68c\ub78c 20\/2026\/TT-BTC\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\" >\ud574\ub2f9 \ube44\uc6a9\uc774 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\ub824\uba74 \ub2e4\uc74c \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\" >\uad6d\ubc29 \ubc0f \uc548\ubcf4 \uad00\ub828 \uc9c0\ucd9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\" >\uae30\uc5c5 \ub0b4 \uc815\ub2f9 \uc870\uc9c1 \ub610\ub294 \uc0ac\ud68c\uc815\uce58 \uc870\uc9c1\uc5d0 \ub300\ud55c \uc7ac\uc815 \uc9c0\uc6d0.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_dao_tao_nghe_cho_nguoi_lao_dong\" >\uadfc\ub85c\uc790 \uc9c1\uc5c5 \ud6c8\ub828 \ube44\uc6a9.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\" >\uc9c1\uc7a5 \ub0b4 HIV\/AIDS \uc608\ubc29 \uc9c0\ucd9c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Khoan_tai_tro_cho_xa_hoi\" >\uc0ac\ud68c\uc801 \uc790\uae08 \uc9c0\uc6d0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\" >\uacfc\ud559 \uc5f0\uad6c \ubc0f \uae30\uc220 \ud601\uc2e0\uc5d0 \ub300\ud55c \uc9c0\ucd9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\" >\uc790\uc5f0\uc7ac\ud574 \ub610\ub294 \ubd88\uac00\ud56d\ub825\uc801\uc778 \uc0ac\uac74\uc73c\ub85c \uc778\ud55c \uc190\uc2e4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\" >\uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828\ub41c \uc77c\ubd80 \ube44\uc6a9\uc785\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\" >\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\ub294 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ubc1b\uae30 \uc704\ud574 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Cach_thuc_hien_uu_dai_thue\" >\uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \uc2dc\ud589\ud558\ub294 \ubc29\ubc95<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_doanh_nghiep_can_luu_tru\" >\uc5c5\ubb34 \uad00\ub828 \uae30\ub85d\uc740 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Rui_ro_neu_ap_dung_uu_dai_sai\" >\uc798\ubabb\ub41c \uc778\uc13c\ud2f0\ube0c\ub97c \uc801\uc6a9\ud560 \ub54c\uc758 \uc704\ud5d8\uc131.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thoi_diem_xac_dinh_doanh_thu_tinh_thue\" >\uacfc\uc138 \uc18c\ub4dd \uacb0\uc815 \uc2dc\uc810<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_voi_doanh_nghiep_trong_nuoc\" >\uad6d\ub0b4 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_voi_doanh_nghiep_nuoc_ngoai\" >\ud574\uc678 \uae30\uc5c5\uc744 \uc704\ud55c \uc815\ubcf4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\" >\uc678\uad6d \uae30\uc5c5\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uacf5\ubb38 20\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Doi_tuong_ap_dung\" >\uc801\uc6a9 \ub300\uc0c1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Truong_hop_khong_ap_dung\" >\uc774\uac83\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Phuong_phap_tinh_thue\" >\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Mot_so_noi_dung_khac_can_luu_y\" >\uadf8 \uc678 \uc720\uc758\uc0ac\ud56d<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\" >\uc678\uad6d\uc778 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \uad00\ub828 \uc138\uae08 \uc2e0\uace0 \uc11c\ub958<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Dang_ky_von_dau_tu_mo_rong\" >\ud655\ub300\ub41c \ud22c\uc790 \uc790\ubcf8\uc744 \uc704\ud574 \ub4f1\ub85d\ud558\uc138\uc694.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\" >\uacfc\ud559\uae30\uc220\uac1c\ubc1c\uae30\uae08\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc790\uc0b0<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-20-2026-tt-btc-ve-thue-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC \uac1c\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 3\uc6d4 12\uc77c, \uc7ac\uc815\ubd80\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638 \ubc0f \uc2dc\ud589\ub839 320\/2025\/N\u0110-CP\uc758 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc9c0\uce68\uc744 \uc81c\uacf5\ud558\ub294 \ubb38\uc11c\uc778 \ud68c\ub78c 20\/2026\/TT-BTC\ub97c \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf8 \uc9c0\uce68\uc740 2026\ub144 3\uc6d4 12\uc77c\ubd80\ud130 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud558\uba70 2025\ub144 \uc774\ud6c4 \uacfc\uc138 \uae30\uac04\uc5d0 \uc801\uc6a9\ub418\uc5b4 \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uae30\uc874 \uaddc\uc815\uc744 \uc0c1\ub2f9 \ubd80\ubd84 \ub300\uccb4\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \ud68c\ub78c 20\/2026\/TT-BTC\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc644\uc804\ud788 \uad50\uccb4\ud558\uc138\uc694 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-78-2014-TT-BTC-huong-dan-218-2013-ND-CP-thi-hanh-Luat-Thue-thu-nhap-doanh-nghiep-236976.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 78\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud68c\ub78c 96\/2015\/TT-BTC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc640 \ub3d9\uc2dc\uc5d0 \uc774\uc804 \ud68c\ub78c\uc5d0 \ud769\uc5b4\uc838 \uc788\ub358 \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uaddc\uc815\ub4e4\uc774 \uc5ec\ub7ec \uac1c \ud3d0\uc9c0\ub418\uc5c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ubc88 \uc2e0\uaddc \ubb38\uc11c \ubc1c\uac04\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uaddc\uc815\uc744 2025\ub144 \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95\uacfc \uc77c\uce58\uc2dc\ud0a4\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ube44\uc6a9 \uc99d\ube59, \uc138\uae08 \ud61c\ud0dd \ubc0f \uc138\uc561 \uc0b0\uc815\uc5d0 \uad00\ud55c \uc5ec\ub7ec \uc2e4\ubb34 \uaddc\uc815\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_quan_trong_trong_Thong_tu_202026TT-BTC_ve_thue_TNDN\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uc911\uc694\ud55c \uc9c0\uce68\uc774 \ud68c\ub78c 20\/2026\/TT-BTC\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7875\" aria-describedby=\"caption-attachment-7875\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7875\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn quan tr\u1ecdng trong Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Huong-dan-quan-trong-trong-Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7875\" class=\"wp-caption-text\">\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \uc911\uc694\ud55c \uc9c0\uce68\uc774 \ud68c\ub78c 20\/2026\/TT-BTC\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc27d\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d, \ud68c\ub78c 20\/2026\/TT-BTC\ub294 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9 \uc99d\ube59 \uc11c\ub958, \uc138\uc81c \ud61c\ud0dd \uc801\uc6a9 \uc870\uac74, \uacfc\uc138 \uc18c\ub4dd \uc0b0\uc815 \uc2dc\uc810, \uc678\uad6d \uae30\uc5c5\uc758 \ub0a9\uc138 \uc758\ubb34 \ub4f1 \uc5ec\ub7ec \uc911\uc694\ud55c \uc0ac\uc548\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc544\ub798\ub294 \ud68c\ub78c 20\/2026\/TT-BTC\ub97c \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uc801\uc6a9\ud560 \ub54c \ud2b9\ud788 \uc8fc\uc758\ud574\uc57c \ud560 \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_de_khoan_chi_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>\ud574\ub2f9 \ube44\uc6a9\uc774 \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9\uc73c\ub85c \uc778\uc815\ub418\ub824\uba74 \ub2e4\uc74c \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638\uc5d0 \ub530\ub974\uba74, \uc801\uaca9 \uacbd\ube44\ub294 \ubc95\uc801 \ud6a8\ub825\uc774 \uc788\ub294 \uc601\uc218\uc99d, \uc99d\ube59 \uc11c\ub958, \uadf8\ub9ac\uace0 \uac01 \uacbd\ube44 \uc720\ud615\ubcc4\ub85c \uc801\uc808\ud55c \uc99d\ube59 \uc790\ub8cc\ub97c \uac16\ucd94\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc778 \ube44\uc6a9 \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_vu_nhiem_vu_quoc_phong_va_an_ninh\"><\/span><b>\uad6d\ubc29 \ubc0f \uc548\ubcf4 \uad00\ub828 \uc9c0\ucd9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\ub4e4\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc900\ube44\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uc0ac\uc758 \uc2dc\ud589 \uacb0\uc815<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\uad00\ud560 \ub2f9\uad6d\uc5d0\uc11c \ubc1c\uae09\ud55c \ud655\uc778\uc11c.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_ho_tro_to_chuc_Dang_hoac_to_chuc_chinh_tri_va_xa_hoi_trong_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4 \uc815\ub2f9 \uc870\uc9c1 \ub610\ub294 \uc0ac\ud68c\uc815\uce58 \uc870\uc9c1\uc5d0 \ub300\ud55c \uc7ac\uc815 \uc9c0\uc6d0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ud30c\uc77c\uc5d0\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub0b4\uc6a9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc870\uc9c1\uc758 \uc124\ub9bd \ub610\ub294 \uc6b4\uc601 \uaddc\uc815\uc5d0 \uad00\ud55c \uacb0\uc815<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uc6d0 \uc694\uccad \ub610\ub294 \uc790\uae08 \uc0ac\uc6a9 \uacc4\ud68d(\uc788\ub294 \uacbd\uc6b0).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_dao_tao_nghe_cho_nguoi_lao_dong\"><\/span><b>\uadfc\ub85c\uc790 \uc9c1\uc5c5 \ud6c8\ub828 \ube44\uc6a9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \uacf5\uc81c \ub300\uc0c1\uc73c\ub85c \uc778\uc815\ubc1b\uc73c\ub824\uba74 \ub2e4\uc74c \uc694\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc6a9 \uacc4\uc57d \ub610\ub294 \ub2e8\uccb4 \uad50\uc12d \uacc4\uc57d\uc5d0\ub294 \uad50\uc721\ube44 \uad00\ub828 \uc870\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud6c8\ub828\uc5d0 \uc778\uc6d0\uc744 \ud30c\uacac\ud558\uae30\ub85c \ud55c \uacb0\uc815<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uac15\uc2e0\uccad\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad50\uc721 \uacfc\uc815 \uc218\ub8cc\uc99d \ub610\ub294 \uc218\ub8cc \ud655\uc778\uc11c.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phong_chong_HIVAIDS_tai_noi_lam_viec\"><\/span><b>\uc9c1\uc7a5 \ub0b4 HIV\/AIDS \uc608\ubc29 \uc9c0\ucd9c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \uc9c0\ucd9c\uc5d0 \uad00\ud55c \ub0b4\ubd80 \uaddc\uce59\uc774\ub098 \uaddc\uc815\uc744 \uc81c\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_tai_tro_cho_xa_hoi\"><\/span><b>\uc0ac\ud68c\uc801 \uc790\uae08 \uc9c0\uc6d0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c \uc6a9\ub3c4\ub85c \uc790\uae08\uc774 \uc9c0\uc6d0\ub418\uc5c8\uc2b5\ub2c8\ub2e4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad50\uc721<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\ub8cc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubb38\ud654 \ud65c\ub3d9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc5f0\uc7ac\ud574\uc640 \uc804\uc5fc\ubcd1 \uadf9\ubcf5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ube44\uc758 \uc9d1, \uc5f0\ub300\uc758 \uc9d1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\ud559 \uc5f0\uad6c\uc640 \ub514\uc9c0\ud138 \uc804\ud658.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc591 \ub2f9\uc0ac\uc790 \uac04 \ud6c4\uc6d0 \uacc4\uc57d\uc744 \ud655\uc778\ud558\ub294 \ud569\uc758\uc11c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud6c4\uc6d0\uc790\uc640 \ud6c4\uc6d0 \uc218\ud61c\uc790\uc758 \uc11c\uba85.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacbd\uc6b0\uc5d0 \ub530\ub77c\uc11c\ub294 \uc790\uae08 \uc9c0\uc6d0 \uae30\uad00\uc758 \ucd94\uac00 \ud655\uc778\uc774 \ud544\uc694\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_nghien_cuu_khoa_hoc_va_doi_moi_cong_nghe\"><\/span><b>\uacfc\ud559 \uc5f0\uad6c \ubc0f \uae30\uc220 \ud601\uc2e0\uc5d0 \ub300\ud55c \uc9c0\ucd9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacfc\ud559 \uc5f0\uad6c, \ud601\uc2e0 \ub610\ub294 \ub514\uc9c0\ud138 \uc804\ud658\uc744 \uc704\ud55c \uc9c0\ucd9c\uc740 \uacfc\ud559\uae30\uc220 \uad00\ub828 \ubc95\ub960 \ubc0f \uc2dc\ud589\ub839 320\/2025\/ND-CP\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ton_that_do_thien_tai_hoac_su_kien_bat_kha_khang\"><\/span><b>\uc790\uc5f0\uc7ac\ud574 \ub610\ub294 \ubd88\uac00\ud56d\ub825\uc801\uc778 \uc0ac\uac74\uc73c\ub85c \uc778\ud55c \uc190\uc2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ube44\uc6a9 \uacf5\uc81c \ub300\uc0c1\uc73c\ub85c \uc778\uc815\ubc1b\uc73c\ub824\uba74 \uc0ac\uc5c5\uccb4\ub294 \ub2e4\uc74c \uc870\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc190\uc0c1\ub41c \uc790\uc0b0 \ubaa9\ub85d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc190\uc0c1\ub41c \uc0c1\ud488 \ubaa9\ub85d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8 \uccad\uad6c \uc11c\ub958 (\uc788\ub294 \uacbd\uc6b0)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc30\uc0c1 \ucc45\uc784 \ubc94\uc704\ub97c \uaddc\uc815\ud558\ub294 \ubb38\uc11c.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_khoan_chi_phuc_vu_hoat_dong_kinh_doanh\"><\/span><b>\uc0ac\uc5c5 \uc6b4\uc601\uacfc \uad00\ub828\ub41c \uc77c\ubd80 \ube44\uc6a9\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uacf5\ubb38\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ec\ub7ec \uacbd\uc6b0\uc5d0 \ube44\uc6a9 \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud5c8\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\ub140\ub294 \uc785\ucc30\uc5d0 \ucc38\uc5ec\ud588\uc9c0\ub9cc \ub099\ucc30\ubc1b\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uadf8\ub4e4\uc740 \uc0c8\ub85c\uc6b4 \uc81c\ud488\uc744 \uc5f0\uad6c\ud588\uc9c0\ub9cc \uc131\uacf5\ud558\uc9c0 \ubabb\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\ud488 \ud310\ub9e4 \uc804 \ubc1c\uc0dd\ud558\ub294 \ub9c8\ucf00\ud305 \ube44\uc6a9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc544\uc9c1 \uc6b4\uc601\ub418\uc9c0 \uc54a\ub294 \uc778\ud504\ub77c\ub97c \uc784\ub300\ud558\ub294 \uac83.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc190\uc0c1\ub418\uc5c8\uac70\ub098 \ub354 \uc774\uc0c1 \uc0ac\uc6a9\ub418\uc9c0 \uc54a\ub294 \uc7ac\uace0\ub97c \ud3d0\uae30\ud558\ub294 \ub370 \ub4dc\ub294 \ube44\uc6a9.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uac1c\uc778\uc73c\ub85c\ubd80\ud130 \uc790\uc0b0\uc744 \uc784\ub300\ud558\uac70\ub098, \uc18c\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\ub85c\ubd80\ud130 \uc0c1\ud488\uc744 \uad6c\ub9e4\ud558\uac70\ub098, \uc0c1\ud488 \ub300\uae08\uc744 \uc815\uc0b0\ud558\ub294 \ub4f1 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uad00\ub828\ub41c \uae30\ud0c0 \ube44\uc6a9\uc5d0 \ub300\ud55c \ubb38\uc11c\ud654\uc5d0 \uad00\ud55c \uc790\uc138\ud55c \uc9c0\uce68\uc774 \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_quy_dinh_ho_so_huong_uu_dai_thue\"><\/span><b>\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\ub294 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ubc1b\uae30 \uc704\ud574 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7874\" aria-describedby=\"caption-attachment-7874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7874\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg\" alt=\"Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thong-tu-20_2026_TT-BTC-ve-thue-TNDN-quy-dinh-ho-so-huong-uu-dai-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7874\" class=\"wp-caption-text\">\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\ub294 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ubc1b\uae30 \uc704\ud574 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\uc758 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc810 \uc911 \ud558\ub098\ub294 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \uc704\ud55c \uc790\uc9c4 \uc2e0\uace0 \uba54\ucee4\ub2c8\uc998\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0ac\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b0\ub300 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc790\uaca9\uc774 \uc788\ub294\uc9c0 \uc2a4\uc2a4\ub85c \ud310\ub2e8\ud574 \ubcf4\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc2e0\uace0\uc11c\uc5d0 \ub300\ud55c \uc790\uae30 \uc2e0\uace0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc0ac\uc804 \ub4f1\ub85d\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_thuc_hien_uu_dai_thue\"><\/span><b>\uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \uc2dc\ud589\ud558\ub294 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c(\uc591\uc2dd 03\/TNDN)\uc640 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \ubd80\ub85d\uc5d0 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uc9c1\uc811 \uae30\uc7ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc81c\uc548 \uc720\ud615<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc6a9\ub418\ub294 \uc138\uc728<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uba74\uc81c \uae30\uac04<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uba74\uc81c \ub610\ub294 \uac10\uba74\ub41c \uc138\uc561.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_doanh_nghiep_can_luu_tru\"><\/span><b>\uc5c5\ubb34 \uad00\ub828 \uae30\ub85d\uc740 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc6b0\ub300 \uc870\uce58\ub97c \ubc1b\uc744 \uc790\uaca9\uc774 \uc788\uc74c\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958\ub97c \uc900\ube44\ud558\uace0 \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uba74 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucca8\ub2e8\uae30\uc220\uae30\uc5c5 \uc778\uc99d\uc11c(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b0\ub300 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \uc18c\ub4dd\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc7a5\ubd80\uc5d0\ub294 \uc6b0\ub300 \uc18c\ub4dd\uc5d0 \ub300\ud55c \ubcc4\ub3c4 \uacc4\uc815\uc774 \uae30\ub85d\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc11c\ub958\ub4e4\uc740 \uc989\uc2dc \uc81c\ucd9c\ud560 \ud544\uc694\ub294 \uc5c6\uc9c0\ub9cc, \uc138\ubb34 \uac10\uc0ac \ub610\ub294 \uc870\uc0ac \uc2dc \uc81c\uc2dc\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_neu_ap_dung_uu_dai_sai\"><\/span><b>\uc798\ubabb\ub41c \uc778\uc13c\ud2f0\ube0c\ub97c \uc801\uc6a9\ud560 \ub54c\uc758 \uc704\ud5d8\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ub2f9\uad6d\uc774 \uae30\uc5c5\uc774 \uc138\uc81c \ud61c\ud0dd \uc790\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud55c\ub2e4\ub294 \uc0ac\uc2e4\uc744 \ubc1c\uacac\ud560 \uacbd\uc6b0, \ud574\ub2f9 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uacb0\uacfc\ub97c \uc9c1\uba74\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uba74\uc81c\ub418\uac70\ub098 \uac10\uba74\ub41c \uc138\uc561\uc744 \ud658\uae09\ubc1b\uc73c\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5f0\uccb4\ub8cc\ub97c \uacc4\uc0b0\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uc704\ubc18\uc5d0 \ub300\ud55c \ud589\uc815 \ucc98\ubc8c \ubd80\uacfc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_doanh_thu_tinh_thue\"><\/span><b>\uacfc\uc138 \uc18c\ub4dd \uacb0\uc815 \uc2dc\uc810<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uacf5\ubb38\uc740 \ub610\ud55c \ud2b9\uc815 \ud2b9\ubcc4\ud55c \uacbd\uc6b0\uc5d0 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ub300\ud55c \uc218\uc775 \uc778\uc2dd \uc2dc\uc810\uc5d0 \uad00\ud55c \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_trong_nuoc\"><\/span><b>\uad6d\ub0b4 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc8fc\uc694 \ub9e4\ucd9c \uc131\uacfc\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud488 \uc218\ucd9c: \uacc4\uc57d\uc0c1 \uc18c\uc720\uad8c \uc774\uc804 \uc2dc\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud56d\uacf5 \ud654\ubb3c: \uc6b4\uc1a1 \uc11c\ube44\uc2a4 \uc644\ub8cc \uc2dc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\uacf5 \ubc0f \uc124\uce58: \ud504\ub85c\uc81d\ud2b8 \ub610\ub294 \uc791\uc5c5\ub7c9 \uc2b9\uc778 \ud6c4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uae30 \ubc0f \uc218\ub3c4 \uc694\uae08: \uccad\uad6c\uc11c\uc5d0 \uae30\ub85d\ub41c \uacc4\ub7c9\uae30 \u043f\u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f\ub97c \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\ud574\uc678 \uae30\uc5c5\uc744 \uc704\ud55c \uc815\ubcf4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc77c\ubc18\uc801\uc778 \uacbd\uc6b0\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubcf8 \uc774\uc804: \uc774\uc804 \uacc4\uc57d\uc774 \ud6a8\ub825\uc744 \ubc1c\uc0dd\ud558\ub294 \uc2dc\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc99d\uad8c \uc591\ub3c4: \uac70\ub798\uac00 \uc2e4\ud589\ub418\ub294 \uc2dc\uc810.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud30c\uc0dd\uc0c1\ud488 \uacc4\uc57d: \uc8fc\ubb38 \uc2e4\ud589 \uc2dc\uc810 \ub610\ub294 \uacc4\uc57d \ub9cc\ub8cc \uc2dc\uc810.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_202026TT-BTC_ve_thue_TNDN_doi_voi_doanh_nghiep_nuoc_ngoai\"><\/span><b>\uc678\uad6d \uae30\uc5c5\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uad00\ub828 \uacf5\ubb38 20\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uacf5\ubb38\uc740 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud558\ub294 \uc678\uad6d \uacc4\uc57d\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc138\uae08 \uc801\uc6a9 \uba54\ucee4\ub2c8\uc998\uc744 \ub354\uc6b1 \uba85\ud655\ud788 \uc124\uba85\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung\"><\/span><b>\uc801\uc6a9 \ub300\uc0c1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \uc678\uad6d \uae30\uc5c5\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790\uc0c1\uac70\ub798 \ub610\ub294 \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uc601\ud1a0 \ub0b4\uc5d0\uc11c \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\ub97c \ud310\ub9e4\ud558\ub294 \ud589\uc704.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c\uc758 \uc0c1\ud488 \uc720\ud1b5 \ub610\ub294 \ubc30\uc1a1.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_khong_ap_dung\"><\/span><b>\uc774\uac83\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uacfc \uac19\uc740 \uc77c\ubd80 \ud65c\ub3d9\uc740 \uc774 \uba54\ucee4\ub2c8\uc998\uc5d0 \ub530\ub77c \uacfc\uc138\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uacbd \uac80\ubb38\uc18c \ubc30\uc1a1\uc5d0\ub294 \uad6d\ub0b4 \ubc30\uc1a1 \uc11c\ube44\uc2a4\uac00 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc11c\ube44\uc2a4\ub294 \uc804\uc801\uc73c\ub85c \ubca0\ud2b8\ub0a8 \uc678 \uc9c0\uc5ed\uc5d0\uc11c \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad6d\uc81c \ud1b5\uc2e0 \uc694\uae08\uc740 \ubd84\ud560\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue\"><\/span><b>\uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\ub294 \ub2e4\uc74c \uacf5\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/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;\">\ubc95\uc778 \uc18c\ub4dd\uc138 = \uacfc\uc138 \ub300\uc0c1 \ub9e4\ucd9c\uc561 \u00d7 \uc138\uc728 (\ub9e4\ucd9c\uc561\uc758 1%~3%)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8 \uc548\uc5d0:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">% \ube44\uc728\uc740 \ud65c\ub3d9 \uc720\ud615\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9d1\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uba74, \uc11c\ube44\uc2a4\uc5c5\uc740 \uc57d 5%, \ubb34\uc5ed\uc5c5 1\uc740 2%, \uac74\uc124\uc5c5 2\ub294 5%\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_noi_dung_khac_can_luu_y\"><\/span><b>\uadf8 \uc678 \uc720\uc758\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c1\uae30 \ub0b4\uc6a9 \uc678\uc5d0\ub3c4, \ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ec\ub7ec \uc911\uc694\ud55c \ubb38\uc81c\ub4e4\uc744 \ub2e4\ub8e8\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_ke_khai_thue_doi_voi_du_an_dau_tu_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8 \uad00\ub828 \uc138\uae08 \uc2e0\uace0 \uc11c\ub958<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc138\uae08 \uc815\uc0b0 \uc11c\ub958\ub97c \uc791\uc131\ud560 \ub54c \ubc95\ub839 320\/2025\/ND-CP\uc758 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_ky_von_dau_tu_mo_rong\"><\/span><b>\ud655\ub300\ub41c \ud22c\uc790 \uc790\ubcf8\uc744 \uc704\ud574 \ub4f1\ub85d\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud655\ub300\ub41c \ud22c\uc790 \uc790\ubcf8\uc758 \ub4f1\ub85d\uc740 \ud504\ub85c\uc81d\ud2b8\uac00 \uc2dc\ud589\ub41c \uc5f0\ub3c4\uc758 \uc138\uae08 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ub54c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_san_hinh_thanh_tu_Quy_phat_trien_khoa_hoc_cong_nghe\"><\/span><b>\uacfc\ud559\uae30\uc220\uac1c\ubc1c\uae30\uae08\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc790\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ud380\ub4dc\uc5d0\uc11c \uace0\uc815 \uc790\uc0b0\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc790\uc0b0\uc758 \uc794\uc5ec \uac00\uce58\ub294 \uacfc\uc138 \uc18c\ub4dd\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \uae30\uc5c5\uc740 \uc5ec\uc804\ud788 \uac10\uac00\uc0c1\uac01\ube44\ub97c \uacf5\uc81c\ud558\uace0 \uc774\ub97c \ud569\ubc95\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \ud3ec\ud568\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ub610\ud55c \uaddc\uc815\ub41c \ud615\uc2dd\uc5d0 \ub530\ub77c \uacfc\ud559\uae30\uc220 \uae30\uae08\uc758 \ubc30\ubd84 \ubc0f \uc0ac\uc6a9\uc5d0 \uad00\ud55c \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc778 \uc18c\ub4dd\uc138\uc5d0 \uad00\ud55c \ud68c\ub78c 20\/2026\/TT-BTC\uc758 \ub0b4\uc6a9\uc774 \uc0c1\ub2f9\ud788 \ubcc0\uacbd\ub418\uc5c8\uc73c\ubbc0\ub85c, \ud574\ub2f9 \ud68c\ub78c\uc744 \ucc38\uc870\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9 \uc99d\ube59 \uc11c\ub958, \uc138\uae08 \ud61c\ud0dd \uc790\uaca9 \ub4f1\uc5d0 \ub300\ud55c \uc2dc\uc758\uc801\uc808\ud55c \uc870\uc5b8\uc744 \ubc1b\uace0, \uc801\uc808\ud55c \uc138\uae08 \uc2e0\uace0 \ubc0f \ub0a9\ubd80\ub97c \ud1b5\ud574 \uc138\ubb34 \uac10\uc0ac \ub610\ub294 \uc870\uc0ac \uc2dc \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\/TT-BTC\ud638 \uc2dc\ud589\ub839 \ubc1c\ub839\uc73c\ub85c \uacf5\uc81c \uac00\ub2a5\ud55c \ube44\uc6a9 \uc2e0\uace0 \ubc0f \uc0b0\uc815, \uc138\uc81c \ud61c\ud0dd \uc801\uc6a9, \ubc95\uc778 \uc18c\ub4dd\uc138 \uacfc\uc138 \ub300\uc0c1 \uae08\uc561 \uc0b0\uc815 \ubc29\uc2dd\uc5d0 \ub9ce\uc740 \uc911\uc694\ud55c \ubcc0\ud654\uac00 \uc0dd\uacbc\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uae30\uc5c5\ub4e4\uc774 \uc11c\ub958\ub97c \ud45c\uc900\ud654\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 2025\/QH15\ud638 \ubc0f \uc2dc\ud589\ub839 2025\/ND-CP\ud638\uc5d0 \ub530\ub77c \uc138\uc81c \ud61c\ud0dd \uc801\uc6a9 \uc790\uaca9\uc744 \uc801\uadf9\uc801\uc73c\ub85c \ud655\uc778\ud558\uace0 \uc815\ud655\ud55c \uc138\uae08 \uc2e0\uace0\ub97c \ud560 \ucc45\uc784\uc744 \ub2e4\ud558\ub3c4\ub85d \uc694\uad6c\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 20\/2026\/TT-BTC v\u1ec1 thu\u1ebf TNDN v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 t\u1ea1o ra nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u01a1 ch\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Nh\u1eefng quy \u0111\u1ecbnh m\u1edbi n\u00e0y [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7872"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7872\/revisions"}],"predecessor-version":[{"id":7906,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7872\/revisions\/7906"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7873"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}