{"id":4430,"date":"2026-01-13T16:24:57","date_gmt":"2026-01-13T16:24:57","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4430"},"modified":"2026-01-13T16:24:57","modified_gmt":"2026-01-13T16:24:57","slug":"nghi-dinh-320-2025-nd-cp-nd-320-quy-dinh-chi-tiet-mot-so-dieu-va-bien-phap-de-to-chuc-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-tndn","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/nghi-dinh-320-2025-nd-cp-nd-320-quy-dinh-chi-tiet-mot-so-dieu-va-bien-phap-de-to-chuc-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-tndn\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/n\u0111-cp (\u201cn\u0111 320\u201d) 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 (\u201ctndn\u201d)"},"content":{"rendered":"<p style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 320\/2025\/N\u0110-CP (\u201cN\u0110 320\u201d) QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (\u201cTNDN\u201d)<\/strong><\/p>\n<p>Ng\u00e0y 15\/12\/2025, 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 thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u01b0 sau:<\/p>\n<p><strong>1. 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<\/strong><\/p>\n<p><em>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<\/em><\/p>\n<p>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 l\u00e0 2% 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). Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e1i c\u01a1 c\u1ea5u n\u1ed9i b\u1ed9 trong c\u00f9ng t\u1eadp \u0111o\u00e0n, khi c\u00f4ng ty m\u1eb9 cu\u1ed1i c\u00f9ng c\u1ee7a c\u00f4ng ty con t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng thay \u0111\u1ed5i v\u00e0 kh\u00f4ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn.<\/p>\n<p>Quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c (15\/12\/2025).<\/p>\n<p><em>L\u00e3i ti\u1ec1n vay tr\u1ea3 cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/em><\/p>\n<p>L\u00e3i ti\u1ec1n vay tr\u1ea3 cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng thu\u1ebf TNDN 5% thay v\u00ec 10% nh\u01b0 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p><strong>2. Thay \u0111\u1ed5i v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh th\u1eaft ch\u1eb7t ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi nhi\u1ec1u kho\u1ea3n chi nh\u01b0ng c\u0169ng c\u00f3 nhi\u1ec1u \u0111i\u1ec3m m\u1edbi t\u00edch c\u1ef1c, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><em>C\u00e1c kho\u1ea3n chi thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/em><\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh m\u1ee9c tr\u1ea7n m\u1edbi l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n t\u01b0\u01a1ng t\u1ef1 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. M\u1ee9c tr\u1ea7n n\u00e0y thay th\u1ebf ng\u01b0\u1ee1ng 20 tri\u1ec7u \u0111\u1ed3ng theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo h\u01b0\u1edbng \u0111\u1ed3ng b\u1ed9 v\u1edbi quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf GTGT.<\/p>\n<p>Quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c (15\/12\/2025), kh\u00f4ng \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho to\u00e0n b\u1ed9 n\u0103m thu\u1ebf 2025.<\/p>\n<p><strong>L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/p>\n<p>Li\u00ean quan \u0111\u1ebfn kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 c\u00f3 quan \u0111i\u1ec3m cho r\u1eb1ng c\u00e1c kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, th\u1ec3 hi\u1ec7n qua:<\/p>\n<ul>\n<li>Tr\u1ea3 l\u1eddi c\u1ee7a C\u1ee5c thu\u1ebf t\u1ea1i H\u1ed9i ngh\u1ecb \u0111\u1ed1i tho\u1ea1i n\u0103m 2025 ng\u00e0y 26\/12\/2025;<\/li>\n<li>Tr\u1ea3 l\u1eddi c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 2 \u2013 TP. H\u1ed3 Ch\u00ed Minh tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/li>\n<li>C\u00f4ng v\u0103n s\u1ed1 01\/TCS14-QLDN1 c\u1ee7a Thu\u1ebf c\u01a1 s\u1edf 14 \u2013 TP. H\u1ed3 Ch\u00ed Minh.<\/li>\n<\/ul>\n<p>Do ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t \u1edf c\u1ea5p Th\u00f4ng t\u01b0, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng th\u1eadn tr\u1ecdng \u0111\u1ed1i v\u1edbi y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; \u0111\u1ed3ng th\u1eddi tham v\u1ea5n \u00fd ki\u1ebfn t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n ho\u1eb7c ch\u1edd h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c nh\u1eb1m h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf.<\/p>\n<p><em>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c<\/em><\/p>\n<ul>\n<li>B\u1ed5 sung th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u00e0i vi\u1ec7c h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng m\u00e0 c\u00f2n c\u00f3 th\u1ec3 do l\u1ed7i th\u1eddi, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n<li>Thay \u0111\u1ed5i m\u1ee9c chi tr\u00edch l\u1eadp qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd t\u1eeb m\u1ee9c 3 tri\u1ec7u\/th\u00e1ng\/ng\u01b0\u1eddi l\u00ean m\u1ee9c 5 tri\u1ec7u\/th\u00e1ng\/ng\u01b0\u1eddi v\u1edbi \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/li>\n<li>Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb c\u00e1c kho\u1ea3n vay c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng m\u1ee9c l\u00e3i su\u1ea5t v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 hi\u1ec7n nay l\u00e0 20%\/n\u0103m.<\/li>\n<li>Thu\u1ebf GTGT c\u1ee7a h\u00e0ng bi\u1ebfu t\u1eb7ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n<li>Quy \u0111\u1ecbnh r\u00f5 h\u01a1n kho\u1ea3n chi l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n<li>Si\u00eau \u01b0u \u0111\u00e3i cho nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (\u201cR&amp;D\u201d): Cho ph\u00e9p t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00ean \u0111\u1ebfn 200% chi ph\u00ed th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng R&amp;D. \u0110\u00e2y l\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i c\u1ef1c l\u1edbn nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p t\u1ef1 ch\u1ee7 c\u00f4ng ngh\u1ec7.<\/li>\n<li>Chi ph\u00ed ch\u01b0a t\u01b0\u01a1ng \u1ee9ng doanh thu: Ch\u1ea5p nh\u1eadn c\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd nh\u01b0ng ch\u01b0a t\u1ea1o ra doanh thu ngay nh\u01b0: chi ph\u00ed d\u1ef1 th\u1ea7u kh\u00f4ng tr\u00fang, nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng kh\u00f4ng th\u00e0nh c\u00f4ng, ho\u1eb7c kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111ang ch\u1edd kh\u00e1ch thu\u00ea.<\/li>\n<\/ul>\n<p><strong>3. \u01afu \u0111\u00e3i thu\u1ebf TNDN<\/strong><\/p>\n<p>M\u1ed9t s\u1ed1 thay \u0111\u1ed5i quan tr\u1ecdng c\u00f3 kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p, g\u1ed3m:<\/p>\n<p><em>\u01afu \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t v\u00e0 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i<\/em><\/p>\n<p>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u201c\u0111\u1eb7c bi\u1ec7t\u201d theo Lu\u1eadt \u0110\u1ea7u t\u01b0 (d\u1ef1 \u00e1n trung t\u00e2m \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, trung t\u00e2m nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, \u2026), t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd v\u1ec1 nguy\u00ean t\u1eafc ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong v\u00f2ng 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e0y ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n<p>D\u1ef1 \u00e1n m\u1edbi trong khu kinh t\u1ebf m\u00e0 tr\u00ean 50% di\u1ec7n t\u00edch d\u1ef1 \u00e1n n\u1eb1m ngo\u00e0i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t TNDN 17% trong 10 n\u0103m, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<p><em>\u01afu \u0111\u00e3i \u0111\u1ed1i D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/em><\/p>\n<ul>\n<li>D\u1ef1 \u00e1n m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i khi m\u1ee9c t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (\u201cTSC\u0110\u201d) \u0111\u1ea1t t\u1ed1i thi\u1ec3u:<\/li>\n<li>40 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1edf r\u1ed9ng trong ng\u00e0nh, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i; ho\u1eb7c<\/li>\n<li>20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1edf r\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.<\/li>\n<li>Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf b\u1eaft \u0111\u1ea7u khi v\u1ed1n \u0111\u0103ng k\u00fd c\u1ee7a d\u1ef1 \u00e1n m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf, nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb n\u0103m ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n v\u1ed1n.<\/li>\n<\/ul>\n<p><em>Tr\u00f9ng l\u1eb7p \u01b0u \u0111\u00e3i v\u00e0 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i<\/em><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp \u0111\u1ed3ng th\u1eddi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t; tuy nhi\u00ean ph\u1ea3i tr\u1eeb \u0111i th\u1eddi gian \u01b0u \u0111\u00e3i (s\u1ed1 n\u0103m \u0111\u00e3 \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ecba b\u00e0n, \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng c\u1ea3 cho thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m ti\u00eau th\u1ee5 ngo\u00e0i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.<\/p>\n<p>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, \u01b0u \u0111\u00e3i ch\u1ec9 \u00e1p d\u1ee5ng cho thu nh\u1eadp ph\u00e1t sinh trong \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i.<\/p>\n<p>Khi doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn m\u1ed9t h\u00ecnh th\u1ee9c \u01b0u \u0111\u00e3i cho m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u1ee5 th\u1ec3, l\u1ef1a ch\u1ecdn n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo ti\u00eau ch\u00ed kh\u00e1c.<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp nh\u1eb1m chuy\u1ec3n \u0111\u1ed5i t\u1eeb c\u01a1 ch\u1ebf hi\u1ec7n h\u00e0nh sang Lu\u1eadt Thu\u1ebf TNDN 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn, c\u1ee5 th\u1ec3:<\/em><\/p>\n<ul>\n<li>D\u1ef1 \u00e1n m\u1edbi ho\u1eb7c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt Thu\u1ebf TNDN 2025 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f3 th\u1ec3:<\/li>\n<li>Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i hi\u1ec7n h\u00e0nh cho \u0111\u1ebfn khi h\u1ebft th\u1eddi h\u1ea1n; ho\u1eb7c<\/li>\n<li>L\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i h\u01a1n theo Ngh\u1ecb \u0111\u1ecbnh m\u1edbi k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/li>\n<li>C\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i nh\u01b0ng kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Thu\u1ebf TNDN 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y s\u1ebd ch\u1ea5m d\u1ee9t h\u01b0\u1edfng \u01b0u \u0111\u00e3i k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c b\u1ea3o l\u01b0u theo quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp ri\u00eang.<\/li>\n<\/ul>\n<p><strong>4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n<p>Lu\u1eadt thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025.<\/p>\n<p>N\u0110 320 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15\/12\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u00e1p d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 doanh thu, chi ph\u00ed, \u01b0u \u0111\u00e3i thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, chuy\u1ec3n l\u1ed7 t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 ho\u1eb7c t\u1eeb 01\/10\/2025 ho\u1eb7c t\u1eeb ng\u00e0y 15\/12\/2025; Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 c\u1ee7a doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u sau ng\u00e0y 01\/10\/2025 th\u00ec \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/10\/2025 ho\u1eb7c t\u1eeb ng\u00e0y 15\/12\/2025;<\/li>\n<li>Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u00e1p d\u1ee5ng t\u1eeb 15\/12\/2025 nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 320\/2025\/N\u0110-CP (\u201cN\u0110 320\u201d) QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (\u201cTNDN\u201d) Ng\u00e0y 15\/12\/2025, 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 thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3596,"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],"tags":[],"class_list":["post-4430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4430","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=4430"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4430\/revisions"}],"predecessor-version":[{"id":4431,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4430\/revisions\/4431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/3596"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}