{"id":2554,"date":"2025-10-01T14:40:27","date_gmt":"2025-10-01T07:40:27","guid":{"rendered":"https:\/\/optways.net\/?p=2554"},"modified":"2025-10-08T15:10:30","modified_gmt":"2025-10-08T08:10:30","slug":"thue-thu-nhap-doanh-nghiep-2025-ap-thue-15-cho-doanh-nghiep-co-doanh-thu-duoi-3-ty","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/thue-thu-nhap-doanh-nghiep-2025-ap-thue-15-cho-doanh-nghiep-co-doanh-thu-duoi-3-ty","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025: \u00c1p thu\u1ebf 15% cho doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7"},"content":{"rendered":"\t\t
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T\u1eeb ng\u00e0y 1\/10\/2025, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u1edbi nhi\u1ec1u \u0111i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng. M\u1ed9t trong nh\u1eefng n\u1ed9i dung n\u1ed5i b\u1eadt l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 15% cho doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng v\u00e0 17% cho doanh nghi\u1ec7p c\u00f3 doanh thu \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng. B\u00ean c\u1ea1nh \u0111\u00f3, lu\u1eadt c\u0169ng b\u1ed5 sung c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf v\u00e0 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, khu v\u1ef1c kh\u00f3 kh\u0103n.<\/p>\n\n

Doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u2013 17%<\/h2>\n\n

Lu\u1eadt m\u1edbi b\u1ed5 sung quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i d\u00e0nh cho doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf v\u00e0 si\u00eau nh\u1ecf:<\/p>\n

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  • \n

    15%: \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/li>\n

  • \n

    17%: \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<\/li>\n<\/ul>\n

    L\u01b0u \u00fd:<\/p>\n

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    • \n

      Doanh thu x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/p>\n<\/li>\n

    • \n

      Quy \u0111\u1ecbnh kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con ho\u1eb7c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 c\u00f4ng ty m\u1eb9\/\u0111\u1ed1i t\u00e1c li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/p>\n<\/li>\n<\/ul>\n

      Ngo\u00e0i ra, Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 c\u00f2n b\u1ed5 sung nhi\u1ec1u ng\u00e0nh ngh\u1ec1 v\u00e0o di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, bao g\u1ed3m:<\/p>\n

        \n
      • \n

        D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t (theo kho\u1ea3n 2 \u0111i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0).<\/p>\n<\/li>\n

      • \n

        \u0110\u1ea7u t\u01b0 kinh doanh c\u01a1 s\u1edf k\u1ef9 thu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n<\/li>\n

      • \n

        C\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o, khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o (theo Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba).<\/p>\n<\/li>\n<\/ul>\n\n

        Thu\u1ebf su\u1ea5t theo quy m\u00f4 v\u00e0 l\u0129nh v\u1ef1c<\/h2>\n

        Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng v\u1eabn gi\u1eef \u1edf m\u1ee9c 20%, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 ho\u1eb7c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. \u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 ph\u00e2n lo\u1ea1i theo quy m\u00f4 doanh thu:<\/p>\n

          \n
        • \n

          Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15%.<\/p>\n<\/li>\n

        • \n

          Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/p>\n<\/li>\n<\/ul>\n

          Doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 t\u00ednh thu\u1ebf li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n

          \u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9:<\/p>\n

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          • \n

            Ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed ch\u1ecbu thu\u1ebf su\u1ea5t t\u1eeb 25% \u0111\u1ebfn 50%, t\u00f9y \u0111i\u1ec1u ki\u1ec7n t\u1eebng m\u1ecf, do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/p>\n<\/li>\n

          • \n

            Ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, vonfram, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm) \u00e1p d\u1ee5ng m\u1ee9c 50%, nh\u01b0ng c\u00f3 th\u1ec3 gi\u1ea3m c\u00f2n 40% n\u1ebfu tr\u00ean 70% di\u1ec7n t\u00edch m\u1ecf n\u1eb1m \u1edf \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n<\/li>\n<\/ul>\n

            Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang kh\u1ea3 n\u0103ng sinh l\u1eddi c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00e1c khu v\u1ef1c kh\u00f3 kh\u0103n.<\/p>\n\n

            \u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            Lu\u1eadt Thu\u1ebf TNDN m\u1edbi t\u1eeb 1\/10\/2025 c\u00f3 nhi\u1ec1u s\u1eeda \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf, m\u1edf ra c\u01a1 h\u1ed9i gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed.<\/p>\n","protected":false},"author":2,"featured_media":2740,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48],"tags":[49,51],"thue_tncn":[],"class_list":["post-2554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue","tag-thue","tag-thue-tndn"],"acf":[],"yoast_head":"\nThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025: \u00c1p thu\u1ebf 15% cho doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 3 t\u1ef7 | Optways<\/title>\n<meta name=\"description\" content=\"Lu\u1eadt Thu\u1ebf TNDN m\u1edbi t\u1eeb 1\/10\/2025 c\u00f3 nhi\u1ec1u s\u1eeda \u0111\u1ed5i, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf, m\u1edf ra c\u01a1 h\u1ed9i gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed. 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