{"id":46533,"date":"2026-09-29T11:31:30","date_gmt":"2026-09-29T04:31:30","guid":{"rendered":"https:\/\/edutrade.vn\/?p=46533"},"modified":"2026-09-29T11:31:30","modified_gmt":"2026-09-29T04:31:30","slug":"mien-thue-doanh-nghiep-nho-de-xuat-tinh-tu-khi-co-lai","status":"publish","type":"post","link":"https:\/\/edutrade.vn\/en\/mien-thue-doanh-nghiep-nho-de-xuat-tinh-tu-khi-co-lai\/","title":{"rendered":"Mi\u1ec5n thu\u1ebf doanh nghi\u1ec7p nh\u1ecf: \u0110\u1ec1 xu\u1ea5t t\u00ednh t\u1eeb khi c\u00f3 l\u00e3i"},"content":{"rendered":"

D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ec1 xu\u1ea5t mi\u1ec5n thu\u1ebf thu nh\u1eadp<\/a> trong 3 n\u0103m<\/strong> k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u. T\u1ea1i phi\u00ean g\u00f3p \u00fd s\u00e1ng 28\/9<\/strong>, m\u1ed9t s\u1ed1 \u0111\u1ea1i bi\u1ec3u cho r\u1eb1ng c\u00e1ch t\u00ednh n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i k\u1ebft th\u00fac tr\u01b0\u1edbc khi doanh nghi\u1ec7p ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00e1c \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb xem x\u00e9t t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111ang \u0111\u01b0\u1ee3c th\u1ea3o lu\u1eadn trong d\u1ef1 th\u1ea3o lu\u1eadt<\/strong>.<\/p>\n

\u0110\u1ec1 xu\u1ea5t t\u00ednh 3 n\u0103m mi\u1ec5n thu\u1ebf t\u1eeb khi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h2>\n

Nh\u1eefng n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p th\u01b0\u1eddng c\u1ea7n v\u1ed1n cho nh\u00e0 x\u01b0\u1edfng, thi\u1ebft b\u1ecb, nh\u00e2n s\u1ef1 v\u00e0 t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng. T\u1eeb th\u1ef1c t\u1ebf \u0111\u00f3, c\u00e1c \u0111\u1ea1i bi\u1ec3u t\u1eadp trung g\u00f3p \u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i.<\/p>\n

\u0110\u1ea1i bi\u1ec3u Tr\u1ea7n V\u0103n L\u00e2m \u0111\u1ec1 ngh\u1ecb \u0111i\u1ec1u ch\u1ec9nh m\u1ed1c t\u00ednh<\/h3>\n

\u00d4ng Tr\u1ea7n V\u0103n L\u00e2m<\/strong>, Ph\u00f3 ch\u1ee7 nhi\u1ec7m \u1ee6y ban C\u00f4ng t\u00e1c \u0111\u1ea1i bi\u1ec3u, nh\u1eadn x\u00e9t nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a c\u00f3 l\u00e3i, c\u00f3 l\u1ee3i nhu\u1eadn th\u1ea5p ho\u1eb7c thua l\u1ed7 trong nh\u1eefng n\u0103m \u0111\u1ea7u. N\u1ebfu th\u1eddi gian mi\u1ec5n thu\u1ebf b\u1eaft \u0111\u1ea7u ngay t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ebft h\u1ea1n \u01b0u \u0111\u00e3i tr\u01b0\u1edbc khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

\"Ph\u00f3
Ph\u00f3 ch\u1ee7 nhi\u1ec7m \u1ee6y ban C\u00f4ng t\u00e1c \u0111\u1ea1i bi\u1ec3u Tr\u1ea7n V\u0103n L\u00e2m ph\u00e1t bi\u1ec3u t\u1ea1i h\u1ed9i ngh\u1ecb s\u00e1ng 28\/9. (\u1ea2nh: C\u1ed5ng TT\u0110T Qu\u1ed1c h\u1ed9i). Ngu\u1ed3n: Vietnambiz<\/figcaption><\/figure>\n

\u00d4ng \u0111\u1ec1 xu\u1ea5t t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf t\u1eeb n\u0103m \u0111\u1ea7u doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> v\u00e0 k\u00e9o d\u00e0i 3 n\u0103m<\/strong> k\u1ec3 t\u1eeb khi ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Theo \u00f4ng, c\u00e1ch t\u00ednh n\u00e0y gi\u00fap doanh nghi\u1ec7p nh\u1eadn h\u1ed7 tr\u1ee3 v\u00e0o th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00f3ng thu\u1ebf.<\/p>\n

C\u00e1c \u0111\u1ea1i bi\u1ec3u g\u00f3p \u00fd v\u1ec1 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/h3>\n

B\u00e0 H\u00e0 Th\u1ecb Anh Th\u01b0<\/strong>, Ph\u00f3 \u0111o\u00e0n \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i t\u1ec9nh Qu\u1ea3ng Ng\u00e3i, c\u0169ng \u0111\u1ec1 ngh\u1ecb l\u00f9i th\u1eddi \u0111i\u1ec3m t\u00ednh mi\u1ec5n thu\u1ebf \u0111\u1ebfn khi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i h\u1ebft h\u1ea1n tr\u01b0\u1edbc khi doanh nghi\u1ec7p sinh l\u1eddi.<\/p>\n

\u00d4ng Nguy\u1ec5n V\u0103n Huy<\/strong>, Ph\u00f3 \u0111o\u00e0n \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i t\u1ec9nh H\u01b0ng Y\u00ean, \u0111\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c xem x\u00e9t l\u1ea1i th\u1eddi \u0111i\u1ec3m mi\u1ec5n thu\u1ebf. \u00d4ng l\u01b0u \u00fd d\u1ef1 lu\u1eadt c\u00f3 th\u1ec3 quy \u0111\u1ecbnh khung ch\u00ednh s\u00e1ch, c\u00f2n m\u1ee9c thu\u1ebf, th\u1eddi \u0111i\u1ec3m \u01b0u \u0111\u00e3i v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1c lu\u1eadt thu\u1ebf chuy\u00ean ng\u00e0nh.<\/p>\n

Doanh nghi\u1ec7p doanh thu t\u1ed1i \u0111a 10 t\u1ef7 \u0111\u1ed3ng c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1ch t\u00ednh thu\u1ebf<\/h2>\n

D\u1ef1 th\u1ea3o c\u00f2n \u0111\u01b0a ra l\u1ef1a ch\u1ecdn v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho doanh nghi\u1ec7p c\u00f3 doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m<\/strong>. B\u00ean c\u1ea1nh kh\u1ea3 n\u0103ng gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7, quy \u0111\u1ecbnh n\u00e0y \u0111\u1eb7t ra y\u00eau c\u1ea7u \u0111\u1ed3ng b\u1ed9 v\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

Hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c n\u00eau trong d\u1ef1 th\u1ea3o<\/h3>\n

Theo d\u1ef1 th\u1ea3o, doanh nghi\u1ec7p thu\u1ed9c m\u1ee9c doanh thu tr\u00ean c\u00f3 th\u1ec3 ch\u1ecdn t\u00ednh thu\u1ebf theo thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong>, t\u1ee9c doanh thu tr\u1eeb chi ph\u00ed, ho\u1eb7c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu<\/strong>. \u00d4ng Tr\u1ea7n V\u0103n L\u00e2m cho r\u1eb1ng l\u1ef1a ch\u1ecdn n\u00e0y c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 h\u1ed9 kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean c\u00f4ng ty.<\/p>\n

C\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi thu\u1ebf VAT v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/h3>\n

\u00d4ng L\u00e2m l\u01b0u \u00fd vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu s\u1ebd kh\u00f3 \u0111\u1ea1t m\u1ee5c ti\u00eau \u0111\u01a1n gi\u1ea3n h\u00f3a n\u1ebfu doanh nghi\u1ec7p v\u1eabn ph\u1ea3i theo d\u00f5i chi ti\u1ebft thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c y\u00eau c\u1ea7u k\u1ebf to\u00e1n li\u00ean quan.<\/p>\n

\u00d4ng \u0111\u1ec1 ngh\u1ecb r\u00e0 so\u00e1t \u0111\u1ed3ng b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, VAT v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n; \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 quy\u1ec1n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh VAT tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 doanh thu. V\u1edbi doanh nghi\u1ec7p tham gia chu\u1ed7i cung \u1ee9ng, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 c\u1ea7n thi\u1ebft khi giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng. V\u00ec v\u1eady, theo \u00f4ng, quy\u1ec1n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ea7n c\u00f3 \u0111i\u1ec1u ki\u1ec7n ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n

D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c tr\u00ecnh Qu\u1ed1c h\u1ed9i xem x\u00e9t, th\u1ea3o lu\u1eadn t\u1ea1i k\u1ef3 h\u1ecdp th\u00e1ng 10<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"

D\u1ef1 th\u1ea3o Lu\u1eadt Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ec1 xu\u1ea5t mi\u1ec5n thu\u1ebf thu nh\u1eadp trong 3 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u. T\u1ea1i phi\u00ean g\u00f3p \u00fd s\u00e1ng 28\/9, m\u1ed9t s\u1ed1 \u0111\u1ea1i bi\u1ec3u cho r\u1eb1ng c\u00e1ch t\u00ednh n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i […]<\/p>\n","protected":false},"author":6,"featured_media":46534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_gspb_post_css":"","footnotes":""},"categories":[13],"tags":[3186,3187,2979],"class_list":["post-46533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-doanh-nghiep-nho","tag-luat-phat-trien","tag-mien-thue"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts\/46533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/comments?post=46533"}],"version-history":[{"count":1,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts\/46533\/revisions"}],"predecessor-version":[{"id":46535,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/posts\/46533\/revisions\/46535"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/media\/46534"}],"wp:attachment":[{"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/media?parent=46533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/categories?post=46533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/edutrade.vn\/en\/wp-json\/wp\/v2\/tags?post=46533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}