{"id":8470,"date":"2026-05-11T14:42:21","date_gmt":"2026-05-11T07:42:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8470"},"modified":"2026-05-11T14:42:21","modified_gmt":"2026-05-11T07:42:21","slug":"nghi-dinh-320-nd-cp-diem-moi-dang-chu-y","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/","title":{"rendered":"\u7b2c 320\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff1a\u4f1a\u8ba1\u5e08\u9700\u8981\u4e86\u89e3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u91cd\u8981\u65b0\u8981\u70b9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 15\/12\/2025, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p t\u1eeb n\u0103m 2026 tr\u1edf \u0111i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh c\u0169, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd li\u00ean quan \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf, chuy\u1ec3n l\u1ed7, thu\u1ebf v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi. \u0110\u1eb7c bi\u1ec7t, vi\u1ec7c si\u1ebft \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111ang tr\u1edf th\u00e0nh n\u1ed9i dung \u0111\u01b0\u1ee3c gi\u1edbi k\u1ebf to\u00e1n quan t\u00e2m nh\u1ea5t hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t sau thanh tra thu\u1ebf.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">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\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Tong_quan_ve_Nghi_dinh_3202025ND-CP\" >T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/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\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Vi_sao_ke_toan_doanh_nghiep_phai_dac_biet_quan_tam\" >V\u00ec sao k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u1eb7c bi\u1ec7t quan t\u00e2m?<\/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\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Nhung_diem_moi_noi_bat_cua_Nghi_dinh_3202025ND-CP\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/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\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Noi_long_va_lam_ro_quy_dinh_ve_chi_phi_duoc_tru\" >N\u1edbi l\u1ecfng v\u00e0 l\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Dieu_chinh_dieu_kien_huong_uu_dai_thue_TNDN\" >\u0110i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/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\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Quy_dinh_moi_ve_chuyen_lo_va_bu_tru_lo\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chuy\u1ec3n l\u1ed7 v\u00e0 b\u00f9 tr\u1eeb l\u1ed7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Phuong_phap_tinh_thue_cho_doanh_nghiep_nho_va_vua\" >Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Siet_chat_quan_ly_doi_voi_cac_khoan_chi_khong_duoc_tru\" >Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Doanh_nghiep_co_doanh_thu_duoi_1_ty_co_duoc_mien_thue_TNDN_khong\" >Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Dieu_kien_de_doanh_nghiep_sieu_nho_duoc_mien_thue_TNDN\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Cach_xac_dinh_doanh_thu_va_nguyen_tac_mien_tam_nop_thue\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 nguy\u00ean t\u1eafc mi\u1ec5n t\u1ea1m n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Nhung_hanh_vi_de_khien_chi_phi_bi_loai_khi_quyet_toan_thue\" >Nh\u1eefng h\u00e0nh vi d\u1ec5 khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Thanh_toan_tien_mat_khong_dung_quy_dinh\" >Thanh to\u00e1n ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Ho_so_chi_phi_R_D_khong_day_du\" >H\u1ed3 s\u01a1 chi ph\u00ed R&amp;D kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Chi_trang_phuc_vuot_muc_cho_phep\" >Chi trang ph\u1ee5c v\u01b0\u1ee3t m\u1ee9c cho ph\u00e9p<\/a><\/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\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Giao_dich_lien_ket_khong_theo_nguyen_tac_thi_truong\" >Giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Tong_hop_nhung_diem_moi_giua_quy_dinh_cu_va_Nghi_dinh_3202025ND-CP\" >T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Ho_kinh_doanh_va_lo_trinh_chuyen_doi_len_doanh_nghiep_tu_nam_2026\" >H\u1ed9 kinh doanh v\u00e0 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p t\u1eeb n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Giai_dap_thac_mac_ve_Nghi_dinh_3202025ND-CP\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Doanh_nghiep_co_doanh_thu_duoi_1_ty_dong_co_duoc_mien_thue_TNDN_khong\" >Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Doanh_nghiep_moi_thanh_lap_chua_co_bao_cao_tai_chinh_nam_truoc_thi_xac_dinh_mien_thue_nhu_the_nao\" >Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc th\u00ec x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Neu_cuoi_nam_doanh_thu_vuot_1_ty_dong_thi_doanh_nghiep_co_bi_phat_cham_nop_thue_khong\" >N\u1ebfu cu\u1ed1i n\u0103m doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p c\u00f3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Hoa_don_tren_5_trieu_dong_thanh_toan_tien_mat_co_duoc_tinh_vao_chi_phi_hop_ly_khong\" >H\u00f3a \u0111\u01a1n tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-320-nd-cp-diem-moi-dang-chu-y\/#Doanh_nghiep_chuyen_doi_tu_ho_kinh_doanh_len_cong_ty_co_duoc_mien_thue_TNDN_khong\" >Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh l\u00ean c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Nghi_dinh_3202025ND-CP\"><\/span><b>T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8472\" aria-describedby=\"caption-attachment-8472\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8472\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-quan-ve-Nghi-dinh-320_2025_ND-CP.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-quan-ve-Nghi-dinh-320_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-quan-ve-Nghi-dinh-320_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-quan-ve-Nghi-dinh-320_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-quan-ve-Nghi-dinh-320_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-quan-ve-Nghi-dinh-320_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8472\" class=\"wp-caption-text\">T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, bao g\u1ed3m c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, doanh thu t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf trong nhi\u1ec1u t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf to\u00e0n b\u1ed9 c\u00e1c v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng tr\u01b0\u1edbc \u0111\u00e2y nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/chinhphu.vn\/default.aspx?pageid=27160&amp;docid=171546\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i li\u00ean quan. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng t\u01b0 duy c\u0169 m\u00e0 c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf n\u1ed9i b\u1ed9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_ke_toan_doanh_nghiep_phai_dac_biet_quan_tam\"><\/span><b>V\u00ec sao k\u1ebf to\u00e1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u1eb7c bi\u1ec7t quan t\u00e2m?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u1edf c\u1ea5p \u0111\u1ed9 ch\u00ednh s\u00e1ch m\u00e0 c\u00f2n \u0111i th\u1eb3ng v\u00e0o th\u1ef1c ti\u1ec5n h\u1ea1ch to\u00e1n h\u00e0ng ng\u00e0y. T\u1eeb vi\u1ec7c thanh to\u00e1n h\u00f3a \u0111\u01a1n, k\u00fd h\u1ee3p \u0111\u1ed3ng, \u0111\u1ebfn ghi nh\u1eadn chi ph\u00ed v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec1u c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t thay \u0111\u1ed5i nh\u1ecf trong \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n. T\u01b0\u01a1ng t\u1ef1, vi\u1ec7c hi\u1ec3u sai b\u1ea3n ch\u1ea5t thu nh\u1eadp ch\u1ecbu thu\u1ebf trong c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n hay giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh m\u00e0 doanh nghi\u1ec7p kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, vi\u1ec7c ti\u1ebfp c\u1eadn ngh\u1ecb \u0111\u1ecbnh d\u01b0\u1edbi g\u00f3c nh\u00ecn k\u1ebf to\u00e1n &#8211; thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_noi_bat_cua_Nghi_dinh_3202025ND-CP\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8474\" aria-describedby=\"caption-attachment-8474\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8474\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-nhung-diem-moi-quan-trong-quy-dinh-tai-Nghi-dinh-320_2025_ND-CP.jpg\" alt=\"Chi ti\u1ebft nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-nhung-diem-moi-quan-trong-quy-dinh-tai-Nghi-dinh-320_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-nhung-diem-moi-quan-trong-quy-dinh-tai-Nghi-dinh-320_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-nhung-diem-moi-quan-trong-quy-dinh-tai-Nghi-dinh-320_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-nhung-diem-moi-quan-trong-quy-dinh-tai-Nghi-dinh-320_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-tiet-nhung-diem-moi-quan-trong-quy-dinh-tai-Nghi-dinh-320_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8474\" class=\"wp-caption-text\">Chi ti\u1ebft nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 thay \u0111\u1ed5i v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt trong quy \u0111\u1ecbnh thu\u1ebf m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn to\u00e0n b\u1ed9 quy tr\u00ecnh k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. T\u1eeb \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed, c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf cho \u0111\u1ebfn ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u00e0 chuy\u1ec3n l\u1ed7, nhi\u1ec1u n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng ch\u1eb7t ch\u1ebd v\u00e0 th\u1ef1c ti\u1ec5n h\u01a1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf trong n\u0103m 2026.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_long_va_lam_ro_quy_dinh_ve_chi_phi_duoc_tru\"><\/span><b>N\u1edbi l\u1ecfng v\u00e0 l\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ch\u00ednh l\u00e0 s\u1ef1 linh ho\u1ea1t trong vi\u1ec7c c\u00f4ng nh\u1eadn c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 ph\u00e1t tri\u1ec3n xanh b\u1ec1n v\u1eefng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c: C\u00e1c kho\u1ea3n chi \u0111\u00e0o t\u1ea1o chuy\u00ean m\u00f4n cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf ng\u1eb7t ngh\u00e8o b\u1edfi c\u00e1c \u0111\u1ecbnh m\u1ee9c c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i s\u1ed1: Chi ph\u00ed thu\u00ea ph\u1ea7n m\u1ec1m, chi ph\u00ed b\u1ea3o tr\u00ec h\u1ec7 th\u1ed1ng v\u00e0 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng s\u1ed1 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn ph\u00e2n b\u1ed5 r\u00f5 r\u00e0ng h\u01a1n, gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed trong k\u1ef3 thay v\u00ec ph\u1ea3i v\u1ed1n h\u00f3a ph\u1ee9c t\u1ea1p nh\u01b0 tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb: Ngh\u1ecb \u0111\u1ecbnh nh\u1ea5n m\u1ea1nh t\u00ednh &#8220;h\u1ee3p l\u1ec7 c\u1ee7a d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed&#8221;. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n ch\u00fa tr\u1ecdng v\u00e0o t\u00ednh nguy\u00ean v\u1eb9n c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u01a1n l\u00e0 c\u00e1c b\u1ea3n in gi\u1ea5y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_dieu_kien_huong_uu_dai_thue_TNDN\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP t\u1eadp trung \u01b0u \u0111\u00e3i v\u00e0o c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao v\u00e0 doanh nghi\u1ec7p xanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i: M\u1ee9c thu\u1ebf su\u1ea5t 10%, 15% ho\u1eb7c 17% s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean ti\u00eau ch\u00ed m\u1edbi v\u1ec1 t\u1ef7 l\u1ec7 \u0111\u1ea7u t\u01b0 cho R&amp;D (Nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba b\u00e0n \u01b0u \u0111\u00e3i: C\u1eadp nh\u1eadt l\u1ea1i danh m\u1ee5c c\u00e1c khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo ph\u00e2n lo\u1ea1i m\u1edbi c\u1ee7a Ch\u00ednh ph\u1ee7. K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi ph\u1ee5 l\u1ee5c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_chuyen_lo_va_bu_tru_lo\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chuy\u1ec3n l\u1ed7 v\u00e0 b\u00f9 tr\u1eeb l\u1ed7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m g\u1ee1 kh\u00f3 cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh l\u00e0 c\u01a1 ch\u1ebf b\u00f9 tr\u1eeb l\u1ed7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (sau khi \u0111\u00e3 b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y) n\u1ebfu c\u00f2n l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3. \u0110\u00e2y l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn gi\u00fap doanh nghi\u1ec7p gi\u1ea3m b\u1edbt \u00e1p l\u1ef1c d\u00f2ng ti\u1ec1n khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_cho_doanh_nghiep_nho_va_vua\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh ti\u1ebfp t\u1ee5c duy tr\u00ec v\u00e0 c\u1ee5 th\u1ec3 h\u00f3a ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi thay \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf su\u1ea5t \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i chi ti\u1ebft theo l\u0129nh v\u1ef1c: D\u1ecbch v\u1ee5, Th\u01b0\u01a1ng m\u1ea1i, S\u1ea3n xu\u1ea5t. \u0110i\u1ec1u n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng sai m\u1ee9c thu\u1ebf su\u1ea5t do hi\u1ec3u nh\u1ea7m danh m\u1ee5c ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Siet_chat_quan_ly_doi_voi_cac_khoan_chi_khong_duoc_tru\"><\/span><b>Si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1edbi l\u1ecfng, Ngh\u1ecb \u0111\u1ecbnh c\u0169ng si\u1ebft ch\u1eb7t h\u01a1n \u0111\u1ec3 tr\u00e1nh c\u00e1c k\u1ebd h\u1edf tr\u1ed1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: M\u1ecdi kho\u1ea3n chi t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Ngh\u1ecb \u0111\u1ecbnh 320 l\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u00fac l\u1ee3i: Kh\u1ed1ng ch\u1ebf t\u1ed5ng m\u1ee9c chi ph\u00fac l\u1ee3i kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_duoi_1_ty_co_duoc_mien_thue_TNDN_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m khi \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf. Theo tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP c\u00f9ng c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p c\u00f3 quy m\u00f4 doanh thu th\u1ea5p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i \u0111\u00e1ng k\u1ec3 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_doanh_nghiep_sieu_nho_duoc_mien_thue_TNDN\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p si\u00eau nh\u1ecf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 15 \u0110i\u1ec1u 4 c\u1ee7a quy \u0111\u1ecbnh m\u1edbi, t\u1ed5 ch\u1ee9c c\u00f3 t\u1ed5ng doanh thu trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 01 t\u1ef7 \u0111\u1ed3ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 thi\u1ebft th\u1ef1c nh\u1eb1m gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, startup v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb quy m\u00f4 nh\u1ecf, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p gi\u1eef l\u1ea1i ngu\u1ed3n l\u1ef1c ph\u1ee5c v\u1ee5 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u0103m 2026 c\u00f3 t\u1ed5ng doanh thu \u0111\u1ea1t 800 tri\u1ec7u \u0111\u1ed3ng. V\u1edbi m\u1ee9c doanh thu n\u00e0y, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn t\u1ea1o ra trong n\u0103m, t\u1eeb \u0111\u00f3 c\u00f3 th\u00eam ngu\u1ed3n v\u1ed1n \u0111\u1ec3 duy tr\u00ec v\u1eadn h\u00e0nh v\u00e0 ph\u00e1t tri\u1ec3n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_va_nguyen_tac_mien_tam_nop_thue\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu v\u00e0 nguy\u00ean t\u1eafc mi\u1ec5n t\u1ea1m n\u1ed9p thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u1ed5ng doanh thu ghi nh\u1eadn theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng doanh thu tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, n\u1ebfu doanh thu d\u1ef1 ki\u1ebfn trong n\u0103m \u0111\u1ea7u d\u01b0\u1edbi ng\u01b0\u1ee1ng 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn cu\u1ed1i n\u0103m, doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai v\u00e0 n\u1ed9p b\u1ed5 sung ph\u1ea7n thu\u1ebf ph\u00e1t sinh m\u00e0 kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p cho c\u00e1c qu\u00fd tr\u01b0\u1edbc \u0111\u00f3. C\u01a1 ch\u1ebf n\u00e0y gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c d\u00f2ng ti\u1ec1n v\u00e0 t\u1ea1o s\u1ef1 linh ho\u1ea1t trong giai \u0111o\u1ea1n \u0111\u1ea7u v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_hanh_vi_de_khien_chi_phi_bi_loai_khi_quyet_toan_thue\"><\/span><b>Nh\u1eefng h\u00e0nh vi d\u1ec5 khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf, doanh nghi\u1ec7p c\u0169ng c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ec5 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_toan_tien_mat_khong_dung_quy_dinh\"><\/span><b>Thanh to\u00e1n ti\u1ec1n m\u1eb7t kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 vi\u1ec7c si\u1ebft ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. C\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_chi_phi_R_D_khong_day_du\"><\/span><b>H\u1ed3 s\u01a1 chi ph\u00ed R&amp;D kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D), tuy nhi\u00ean n\u1ebfu t\u1ef1 n\u00e2ng m\u1ee9c chi ph\u00ed l\u00ean t\u1edbi 200% m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 \u0111\u1ec1 \u00e1n nghi\u00ean c\u1ee9u, k\u1ebf ho\u1ea1ch tri\u1ec3n khai, bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c k\u1ebft qu\u1ea3 khoa h\u1ecdc c\u1ee5 th\u1ec3 th\u00ec kho\u1ea3n chi n\u00e0y r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i b\u1ecf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_trang_phuc_vuot_muc_cho_phep\"><\/span><b>Chi trang ph\u1ee5c v\u01b0\u1ee3t m\u1ee9c cho ph\u00e9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n m\u1eb7t n\u1ebfu v\u01b0\u1ee3t qu\u00e1 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn to\u00e0n b\u1ed9 ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i r\u00f5 h\u00ecnh th\u1ee9c chi tr\u1ea3 v\u00e0 gi\u1edbi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro thu\u1ebf kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giao_dich_lien_ket_khong_theo_nguyen_tac_thi_truong\"><\/span><b>Giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n kh\u1ed1ng ch\u1ebf ho\u1eb7c giao d\u1ecbch ph\u00e1t sinh v\u1edbi b\u00ean li\u00ean k\u1ebft nh\u01b0ng kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc gi\u00e1 giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u1ec1u c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 nh\u00f3m r\u1ee7i ro \u0111\u1eb7c bi\u1ec7t l\u1edbn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c quan h\u1ec7 s\u1edf h\u1eefu ch\u00e9o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_nhung_diem_moi_giua_quy_dinh_cu_va_Nghi_dinh_3202025ND-CP\"><\/span><b>T\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m m\u1edbi gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u1eadp nh\u1eadt k\u1ebf ho\u1ea1ch thu\u1ebf cho k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p so s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td><b>N\u1ed9i dung so s\u00e1nh<\/b><\/td>\n<td><b>Quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/b><\/td>\n<td><b>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng thanh to\u00e1n ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">D\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng x\u00e9t theo doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i chi ph\u00ed R&amp;D<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ghi nh\u1eadn chi ph\u00ed th\u1ef1c t\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c t\u00ednh t\u1ed1i \u0111a 200% chi ph\u00ed th\u1ef1c thi<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 carbon<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf cho l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea7u ti\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a \u00e1p d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng theo ti\u00eau chu\u1ea9n GloBE v\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u 15%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb b\u1ea3ng \u0111\u1ed1i chi\u1ebfu n\u00e0y, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, quy tr\u00ecnh thanh to\u00e1n v\u00e0 chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi ngay t\u1eeb \u0111\u1ea7u k\u1ef3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 s\u1ebd l\u00e0 m\u1ed9t n\u0103m b\u1eadn r\u1ed9n \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. Vi\u1ec7c \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP \u0111\u00f2i h\u1ecfi s\u1ef1 thay \u0111\u1ed5i trong t\u01b0 duy qu\u1ea3n tr\u1ecb v\u00e0 t\u00ednh c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh chu\u1ea9n x\u00e1c cho k\u1ef3 quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean theo lu\u1eadt m\u1edbi, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 ch\u1ee7 \u0111\u1ed9ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"> thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 sai s\u00f3t ti\u1ec1m \u1ea9n tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_va_lo_trinh_chuyen_doi_len_doanh_nghiep_tu_nam_2026\"><\/span><b>H\u1ed9 kinh doanh v\u00e0 l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p t\u1eeb n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a c\u00e1c chuy\u00ean gia, s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP v\u00e0 c\u00e1c quy \u0111\u1ecbnh m\u1edbi d\u00e0nh cho h\u1ed9 kinh doanh \u0111ang t\u1ea1o ra m\u1ed9t h\u00e0nh lang ph\u00e1p l\u00fd thu\u1eadn l\u1ee3i h\u01a1n cho qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 vi\u1ec7c \u0111\u1ed3ng b\u1ed9 ng\u01b0\u1ee1ng doanh thu 1 t\u1ef7 \u0111\u1ed3ng gi\u1eefa h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf. \u0110\u00e2y s\u1ebd l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, h\u1ed9 kinh doanh khi chuy\u1ec3n \u0111\u1ed5i l\u00ean m\u00f4 h\u00ecnh doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN trong 2 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. Ch\u00ednh s\u00e1ch n\u00e0y gi\u00fap doanh nghi\u1ec7p m\u1edbi \u1ed5n \u0111\u1ecbnh b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c, chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i, v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1ea1y c\u1ea3m nh\u1ea5t c\u1ee7a qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN m\u00e0 c\u00f2n l\u00e0 b\u1ed9 khung v\u1eadn h\u00e0nh m\u1edbi cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n thu\u1ebf doanh nghi\u1ec7p t\u1eeb n\u0103m 2026 tr\u1edf \u0111i. Vi\u1ec7c c\u1eadp nh\u1eadt s\u1edbm v\u00e0 tri\u1ec3n khai \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu, x\u1eed ph\u1ea1t v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. V\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea7n r\u00e0 so\u00e1t to\u00e0n di\u1ec7n quy tr\u00ecnh thu\u1ebf \u0111\u1ec3 th\u00edch \u1ee9ng k\u1ecbp th\u1eddi v\u1edbi c\u00e1c thay \u0111\u1ed5i m\u1edbi nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u1ea5u tr\u00fac ph\u1ee9c t\u1ea1p ho\u1eb7c \u0111ang trong di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf m\u1edbi, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m d\u00e0y d\u1eb7n s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t \u0111\u1ec3 ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf d\u00e0i h\u1ea1n v\u00e0 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u1ed1i \u0111a cho t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\"><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: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Nghi_dinh_3202025ND-CP\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_doanh_thu_duoi_1_ty_dong_co_duoc_mien_thue_TNDN_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 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. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean t\u1ed5ng doanh thu n\u0103m, kh\u00f4ng ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o m\u1ee9c l\u1ee3i nhu\u1eadn ph\u00e1t sinh. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng theo quy \u0111\u1ecbnh, v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf d\u00f9 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao.                    <\/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=\"Doanh_nghiep_moi_thanh_lap_chua_co_bao_cao_tai_chinh_nam_truoc_thi_xac_dinh_mien_thue_nhu_the_nao\"><\/span>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc th\u00ec x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o doanh thu d\u1ef1 ki\u1ebfn trong n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd. N\u1ebfu doanh thu d\u1ef1 ki\u1ebfn d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u01b0a ph\u1ea3i t\u1ea1m n\u1ed9p v\u00e0 s\u1ebd quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c v\u00e0o cu\u1ed1i n\u0103m.                    <\/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_cuoi_nam_doanh_thu_vuot_1_ty_dong_thi_doanh_nghiep_co_bi_phat_cham_nop_thue_khong\"><\/span>N\u1ebfu cu\u1ed1i n\u0103m doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p c\u00f3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p 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 kh\u00f4ng. Khi doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p ph\u1ea7n thu\u1ebf TNDN ph\u00e1t sinh theo quy\u1ebft to\u00e1n n\u0103m. Theo tinh th\u1ea7n h\u1ed7 tr\u1ee3 c\u1ee7a quy \u0111\u1ecbnh m\u1edbi, ph\u1ea7n thu\u1ebf n\u00e0y kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p cho c\u00e1c qu\u00fd tr\u01b0\u1edbc n\u1ebfu k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.                    <\/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=\"Hoa_don_tren_5_trieu_dong_thanh_toan_tien_mat_co_duoc_tinh_vao_chi_phi_hop_ly_khong\"><\/span>H\u00f3a \u0111\u01a1n tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP, c\u00e1c kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong ng\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n chuy\u1ec3n kho\u1ea3n. N\u1ebfu doanh nghi\u1ec7p chi b\u1eb1ng ti\u1ec1n m\u1eb7t, kho\u1ea3n chi \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.                    <\/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=\"Doanh_nghiep_chuyen_doi_tu_ho_kinh_doanh_len_cong_ty_co_duoc_mien_thue_TNDN_khong\"><\/span>Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh l\u00ean c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 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. Ngo\u00e0i ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf theo ng\u01b0\u1ee1ng doanh thu, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN trong 2 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh giai \u0111o\u1ea1n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i.                    <\/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 c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 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. \u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u1ee7 y\u1ebfu d\u1ef1a tr\u00ean t\u1ed5ng doanh thu n\u0103m, kh\u00f4ng ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o m\u1ee9c l\u1ee3i nhu\u1eadn ph\u00e1t sinh. N\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng theo quy \u0111\u1ecbnh, v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf d\u00f9 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao.\"\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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m tr\u01b0\u1edbc th\u00ec x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o doanh thu d\u1ef1 ki\u1ebfn trong n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd. N\u1ebfu doanh thu d\u1ef1 ki\u1ebfn d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u01b0a ph\u1ea3i t\u1ea1m n\u1ed9p v\u00e0 s\u1ebd quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c v\u00e0o cu\u1ed1i n\u0103m.\"\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 cu\u1ed1i n\u0103m doanh thu v\u01b0\u1ee3t 1 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p c\u00f3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p 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 kh\u00f4ng. Khi doanh thu th\u1ef1c t\u1ebf v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n k\u00ea khai b\u1ed5 sung v\u00e0 n\u1ed9p ph\u1ea7n thu\u1ebf TNDN ph\u00e1t sinh theo quy\u1ebft to\u00e1n n\u0103m. Theo tinh th\u1ea7n h\u1ed7 tr\u1ee3 c\u1ee7a quy \u0111\u1ecbnh m\u1edbi, ph\u1ea7n thu\u1ebf n\u00e0y kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p cho c\u00e1c qu\u00fd tr\u01b0\u1edbc n\u1ebfu k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh.\"\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\": \"H\u00f3a \u0111\u01a1n tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP, c\u00e1c kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong ng\u00e0y b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n chuy\u1ec3n kho\u1ea3n. N\u1ebfu doanh nghi\u1ec7p chi b\u1eb1ng ti\u1ec1n m\u1eb7t, kho\u1ea3n chi \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.\"\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\": \"Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 kinh doanh l\u00ean c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 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. Ngo\u00e0i ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p si\u00eau nh\u1ecf theo ng\u01b0\u1ee1ng doanh thu, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN trong 2 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh giai \u0111o\u1ea1n \u0111\u1ea7u chuy\u1ec3n \u0111\u1ed5i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 15\/12\/2025, Ch\u00ednh ph\u1ee7 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ea5t l\u1edbn \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8471,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8470"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8470\/revisions"}],"predecessor-version":[{"id":8475,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8470\/revisions\/8475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8471"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}