{"id":3561,"date":"2025-08-19T14:24:30","date_gmt":"2025-08-19T14:24:30","guid":{"rendered":"https:\/\/prv.com.vn\/?p=3561"},"modified":"2025-08-19T15:07:44","modified_gmt":"2025-08-19T15:07:44","slug":"phuong-phap-tinh-thue-thu-nhap-doanh-nghiep-phai-nop-doi-voi-doanh-nghiep-nuoc-ngoai-trong-mot-so-truong-hop-cu-the-theo-du-thao-nghi-dinh-huong-dan-luat-thue-thu-nhap-doanh-nghiep-2025","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc-su-kien\/phuong-phap-tinh-thue-thu-nhap-doanh-nghiep-phai-nop-doi-voi-doanh-nghiep-nuoc-ngoai-trong-mot-so-truong-hop-cu-the-theo-du-thao-nghi-dinh-huong-dan-luat-thue-thu-nhap-doanh-nghiep-2025\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025"},"content":{"rendered":"<p style=\"text-align: center; color: red;\"><strong>PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P PH\u1ea2I N\u1ed8P \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P N\u01af\u1edaC NGO\u00c0I TRONG M\u1ed8T S\u1ed0 TR\u01af\u1edcNG H\u1ee2P C\u1ee4 TH\u1ec2 THEO D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P 2025<\/strong><\/p>\n<p><strong>1. Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng, thay cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n thu nh\u1eadp tr\u01b0\u1edbc \u0111\u00e2y (gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb gi\u00e1 v\u1ed1n). D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c thu\u1ebf su\u00e2t thu\u1ebf TNDN \u00e1p d\u1ee5ng l\u00e0 <strong>2%<\/strong> v\u1edbi \u0111i\u1ec1u ki\u1ec7n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p><strong>2. L\u00e3i ti\u1ec1n vay tr\u1ea3 cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/strong><\/p>\n<p>D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t thu\u1ebf su\u1ea5t thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) c\u1ee7a l\u00e3i ti\u1ec1n vay tr\u1ea3 cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (\u201cNTNN\u201d) \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t t\u0103ng g\u1ea5p \u0111\u00f4i t\u1eeb <strong>5% l\u00ean 10%.<\/strong><\/p>\n<p>10% thu\u1ebf TNDN-NTNN t\u00ednh tr\u00ean l\u00e3i ti\u1ec1n vay s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n cho h\u1ea7u h\u1ebft c\u00e1c b\u00ean cho vay n\u01b0\u1edbc ngo\u00e0i t\u1eeb ng\u00e0y 01\/10\/2025, t\u00f9y thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp\/ thi h\u00e0nh quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh ho\u1eb7c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P PH\u1ea2I N\u1ed8P \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P N\u01af\u1edaC NGO\u00c0I TRONG M\u1ed8T S\u1ed0 TR\u01af\u1edcNG H\u1ee2P C\u1ee4 TH\u1ec2 THEO D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P 2025 1. Giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-3561","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=3561"}],"version-history":[{"count":2,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3561\/revisions"}],"predecessor-version":[{"id":3622,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/3561\/revisions\/3622"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/3617"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=3561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=3561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=3561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}