{"id":7294,"date":"2026-01-20T00:55:36","date_gmt":"2026-01-20T07:55:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7294"},"modified":"2026-01-20T00:56:00","modified_gmt":"2026-01-20T07:56:00","slug":"dieu-kien-mien-thue-tndn-3-nam-sme","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/","title":{"rendered":"\u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u0435 \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442 \u043c\u0430\u043b\u044b\u043c \u0438 \u0441\u0440\u0435\u0434\u043d\u0438\u043c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043f\u0435\u0440\u0432\u044b\u0445 3 \u043b\u0435\u0442."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf lu\u00f4n l\u00e0 \u0111\u00f2n b\u1ea9y quan tr\u1ecdng th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a kh\u1ed1i kinh t\u1ebf t\u01b0 nh\u00e2n. V\u1edbi vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, Ch\u00ednh ph\u1ee7 \u0111\u00e3 m\u1edf ra c\u01a1 h\u1ed9i l\u1edbn cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs) v\u00e0 c\u00e1c Startup. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u1ec3 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n n\u1eafm v\u1eefng quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Doi_tuong_duoc_huong_uu_dai_mien_thue_TNDN_trong_vong_3_nam\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN trong v\u00f2ng 3 n\u0103m<\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Chi_tiet_dieu_kien_mien_thue_TNDN_theo_Nghi_dinh_202026ND-CP\" >Chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Cach_xac_dinh_thoi_gian_mien_thue_TNDN_3_nam_dau_chuan_xac\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m \u0111\u1ea7u chu\u1ea9n x\u00e1c<\/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:\/\/ketoan.man.net.vn\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Truong_hop_1_Doanh_nghiep_thanh_lap_moi_tu_sau_17052025\" >Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb sau 17\/05\/2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Truong_hop_2_Doanh_nghiep_thanh_lap_truoc_ngay_Nghi_quyet_co_hieu_luc\" >Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c<\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Truong_hop_3_Ky_tinh_thue_dau_tien_duoi_12_thang\" >Tr\u01b0\u1eddng h\u1ee3p 3: K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 12 th\u00e1ng<\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Uu_dai_bo_sung_cho_Startup_va_Doi_moi_sang_tao\" >\u01afu \u0111\u00e3i b\u1ed5 sung cho Startup v\u00e0 \u0110\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Thu_tuc_dang_ky_mien_thue_TNDN_cho_doanh_nghiep_vua_va_nho_can_luu_y_dieu_gi\" >Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Cau_hoi_thuong_gap_ve_dieu_kien_mien_thue_TNDN_3_nam_doanh_nghiep_vua_va_nho\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Doanh_nghiep_chuyen_doi_tu_ho_kinh_doanh_co_duoc_mien_thue_3_nam_khong\" >Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 3 n\u0103m kh\u00f4ng?<\/a><\/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\/ru\/dieu-kien-mien-thue-tndn-3-nam-sme\/#Neu_3_nam_dau_doanh_nghiep_bi_lo_thi_co_duoc_bao_luu_thoi_gian_mien_thue_khong\" >N\u1ebfu 3 n\u0103m \u0111\u1ea7u doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u th\u1eddi gian mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_duoc_huong_uu_dai_mien_thue_TNDN_trong_vong_3_nam\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN trong v\u00f2ng 3 n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i. \u0110\u1ec3 \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, th\u1ef1c th\u1ec3 kinh doanh c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SME): \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed v\u1ec1 doanh thu ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u: \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft. \u01afu \u0111\u00e3i n\u00e0y t\u1eadp trung v\u00e0o vi\u1ec7c khuy\u1ebfn kh\u00edch nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1eaft \u0111\u1ea7u h\u00e0nh tr\u00ecnh kh\u1edfi nghi\u1ec7p m\u1edbi.<\/span><\/li>\n<\/ul>\n<p><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh s\u00e1ch n\u00e0y s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp do s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh c\u00f3 quy \u0111\u1ecbnh ri\u00eang).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd ho\u1eb7c ng\u01b0\u1eddi g\u00f3p v\u1ed1n ch\u1ee7 y\u1ebfu \u0111\u00e3 t\u1eebng tham gia qu\u1ea3n l\u00fd, g\u00f3p v\u1ed1n t\u1ea1i c\u00e1c doanh nghi\u1ec7p kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng trong v\u00f2ng ch\u01b0a \u0111\u1ea7y 12 th\u00e1ng t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_dieu_kien_mien_thue_TNDN_theo_Nghi_dinh_202026ND-CP\"><\/span><b>Chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, n\u1ed9i dung c\u1ed1t l\u00f5i v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian mi\u1ec5n thu\u1ebf: 03 n\u0103m li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh: T\u00ednh t\u1eeb n\u0103m doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c thi h\u00e0nh: Ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 theo Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/05\/2025.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 nh\u1eefng doanh nghi\u1ec7p m\u1edbi gia nh\u1eadp th\u1ecb tr\u01b0\u1eddng t\u1eeb n\u1eeda cu\u1ed1i n\u0103m 2025 v\u00e0 trong n\u0103m 2026 s\u1ebd l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp t\u1eeb quy \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thoi_gian_mien_thue_TNDN_3_nam_dau_chuan_xac\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m \u0111\u1ea7u chu\u1ea9n x\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed1c th\u1eddi gian gi\u00fap doanh nghi\u1ec7p tr\u00e1nh nh\u1eefng sai s\u00f3t trong quy\u1ebft to\u00e1n thu\u1ebf. C\u00f3 3 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh khi x\u00e9t \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Doanh_nghiep_thanh_lap_moi_tu_sau_17052025\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb sau 17\/05\/2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN tr\u1ecdn v\u1eb9n trong 3 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u00e1ng 8\/2025 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho c\u00e1c n\u0103m 2025, 2026 v\u00e0 2027.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_2_Doanh_nghiep_thanh_lap_truoc_ngay_Nghi_quyet_co_hieu_luc\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc 17\/05\/2025 nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_3_Ky_tinh_thue_dau_tien_duoi_12_thang\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 3: K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 12 th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi r\u1ea5t c\u00f3 l\u1ee3i. N\u1ebfu n\u0103m \u0111\u1ea7u th\u00e0nh l\u1eadp ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edfng \u01b0u \u0111\u00e3i ngay trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian 3 n\u0103m mi\u1ec5n thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Uu_dai_bo_sung_cho_Startup_va_Doi_moi_sang_tao\"><\/span><b>\u01afu \u0111\u00e3i b\u1ed5 sung cho Startup v\u00e0 \u0110\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u00f4ng th\u01b0\u1eddng, Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP c\u00f2n c\u00f3 nh\u1eefng \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t cho kh\u1ed1i kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0o c\u00e1c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o (kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu tr\u00ean s\u00e0n ni\u00eam y\u1ebft).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u01b0u \u0111\u00e3i: Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, ph\u1ea7n thu nh\u1eadp mi\u1ec5n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u01b0u \u0111\u00e3i tr\u00ean t\u1ed5ng doanh thu\/chi ph\u00ed c\u1ee7a to\u00e0n doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_dang_ky_mien_thue_TNDN_cho_doanh_nghiep_vua_va_nho_can_luu_y_dieu_gi\"><\/span><b>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t nguy\u00ean t\u1eafc, doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ec3 t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, b\u1ea1n c\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u, h\u1ed3 s\u01a1 v\u1ec1 v\u1ed1n, danh s\u00e1ch c\u1ed5 \u0111\u00f4ng\/th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n \u0111\u1ec3 ch\u1ee9ng minh kh\u00f4ng thu\u1ed9c di\u1ec7n lo\u1ea1i tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng: S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i t\u00e1ch minh b\u1ea1ch c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ef1a ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t: Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c nhau, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n ch\u1ecdn m\u1ee9c \u01b0u \u0111\u00e3i nh\u1ea5t v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh trong su\u1ed1t th\u1eddi gian \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  LI\u00caN H\u1ec6 T\u01af V\u1ea4N <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<blockquote><p><b><i>Ngu\u1ed3n tr\u00edch d\u1eabn:<\/i><\/b><i><span style=\"font-weight: 400;\"> Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n.<\/span><\/i><\/p><\/blockquote>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dieu_kien_mien_thue_TNDN_3_nam_doanh_nghiep_vua_va_nho\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chuyen_doi_tu_ho_kinh_doanh_co_duoc_mien_thue_3_nam_khong\"><\/span>Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 3 n\u0103m kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf v\u00e0 l\u00e0 l\u1ea7n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i sang m\u00f4 h\u00ecnh doanh nghi\u1ec7p theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_3_nam_dau_doanh_nghiep_bi_lo_thi_co_duoc_bao_luu_thoi_gian_mien_thue_khong\"><\/span>N\u1ebfu 3 n\u0103m \u0111\u1ea7u doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u th\u1eddi gian mi\u1ec5n thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, th\u1eddi gian mi\u1ec5n thu\u1ebf t\u00ednh li\u00ean t\u1ee5c t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP, th\u1eddi gian 3 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Ri\u00eang doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o (Startup), n\u1ebfu 3 n\u0103m \u0111\u1ea7u ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 3 n\u0103m kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf v\u00e0 l\u00e0 l\u1ea7n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i sang m\u00f4 h\u00ecnh doanh nghi\u1ec7p theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu 3 n\u0103m \u0111\u1ea7u doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u th\u1eddi gian mi\u1ec5n thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, th\u1eddi gian mi\u1ec5n thu\u1ebf t\u00ednh li\u00ean t\u1ee5c t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. 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V\u1edbi vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft 198\/2025\/QH15, Ch\u00ednh ph\u1ee7 \u0111\u00e3 m\u1edf ra c\u01a1 h\u1ed9i l\u1edbn cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs) v\u00e0 c\u00e1c Startup. B\u00e0i vi\u1ebft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7295,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=7294"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7294\/revisions"}],"predecessor-version":[{"id":7297,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/7294\/revisions\/7297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/7295"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=7294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=7294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=7294"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}