{"id":5473,"date":"2026-06-17T01:42:28","date_gmt":"2026-06-17T01:42:28","guid":{"rendered":"https:\/\/prv.com.vn\/?p=5473"},"modified":"2026-06-17T01:42:28","modified_gmt":"2026-06-17T01:42:28","slug":"cong-van-3896-ct-cs-va-3897-ct-cs-lam-ro-chinh-sach-uu-dai-thue-tndn-cho-doanh-nghiep-fdi-theo-nd-20-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/cong-van-3896-ct-cs-va-3897-ct-cs-lam-ro-chinh-sach-uu-dai-thue-tndn-cho-doanh-nghiep-fdi-theo-nd-20-2026-nd-cp\/","title":{"rendered":"C\u00f4ng v\u0103n 3896\/CT-CS v\u00e0 3897\/CT-CS: L\u00e0m r\u00f5 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho doanh nghi\u1ec7p FDI theo N\u0110 20\/2026\/N\u0110-CP"},"content":{"rendered":"

C\u00d4NG V\u0102N 3896\/CT-CS<\/strong> V\u00c0 C\u00d4NG V\u0102N 3897\/CT-CS L\u00c0M R\u00d5 CH\u00cdNH S\u00c1CH \u01afU \u0110\u00c3I THU\u1ebe TNDN \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 V\u1ed0N \u0110\u1ea6U T\u01af N\u01af\u1edaC NGO\u00c0I THEO NGH\u1eca \u0110\u1ecaNH 20\/2026\/N\u0110-CP<\/strong><\/h4>\n

Ng\u00e0y 11 th\u00e1ng 6 n\u0103m 2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 3896\/CT-CS nh\u1eb1m h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n. \u0110\u1ed3ng th\u1eddi, t\u1ea1i C\u00f4ng v\u0103n 3897\/CT-CS, C\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb d\u1eebng th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u1ec1 doanh nghi\u1ec7p FDI kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/p>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd:<\/strong> C\u1ee5c Thu\u1ebf x\u00e1c nh\u1eadn r\u1eb1ng doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) kh\u00f4ng b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi ph\u1ea1m vi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (\u201cDNNVV\u201d) th\u00e0nh l\u1eadp m\u1edbi theo quy \u0111\u1ecbnh.<\/p>\n

Theo \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 03 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u, v\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

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  • L\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 DNNVV:<\/li>\n<\/ul>\n

    1\ufe0f\u20e3S\u1ed1 lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u00ecnh qu\u00e2n n\u0103m kh\u00f4ng qu\u00e1 200 ng\u01b0\u1eddi.<\/p>\n

    2\ufe0f\u20e3T\u1ed5ng ngu\u1ed3n v\u1ed1n kh\u00f4ng qu\u00e1 100 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng qu\u00e1 300 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

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    • Kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p KH\u00d4NG \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i:<\/li>\n<\/ul>\n

      1\ufe0f\u20e3\u200bDoanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi do s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/p>\n

      2\ufe0f\u20e3\u200bDoanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n) l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt, th\u00e0nh vi\u00ean h\u1ee3p danh ho\u1eb7c ng\u01b0\u1eddi c\u00f3 v\u1ed1n g\u00f3p cao nh\u1ea5t trong c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng\/m\u1edbi gi\u1ea3i th\u1ec3 ch\u01b0a qu\u00e1 12 th\u00e1ng.<\/p>\n

      \u27a1\ufe0fVi\u1ec7c mi\u1ec5n thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi\u200b c\u00e1c kho\u1ea3n thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15.<\/p>\n

      H\u01b0\u1edbng d\u1eabn m\u1edbi \u0111\u00e3 l\u00e0m r\u00f5 c\u00e1ch hi\u1ec3u tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i, theo \u0111\u00f3 doanh nghi\u1ec7p FDI th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf TNDN 03 n\u0103m n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a DNNVV, thay v\u00ec b\u1ecb lo\u1ea1i tr\u1eeb ch\u1ec9 do y\u1ebfu t\u1ed1 s\u1edf h\u1eefu n\u01b0\u1edbc ngo\u00e0i. C\u00e1c doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp n\u00ean r\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy m\u00f4, l\u1ecbch s\u1eed h\u00ecnh th\u00e0nh doanh nghi\u1ec7p v\u00e0 c\u01a1 c\u1ea5u s\u1edf h\u1eefu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"

      C\u00d4NG V\u0102N 3896\/CT-CS V\u00c0 C\u00d4NG V\u0102N 3897\/CT-CS L\u00c0M R\u00d5 CH\u00cdNH S\u00c1CH \u01afU \u0110\u00c3I THU\u1ebe TNDN \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 V\u1ed0N \u0110\u1ea6U T\u01af N\u01af\u1edaC NGO\u00c0I THEO NGH\u1eca \u0110\u1ecaNH 20\/2026\/N\u0110-CP Ng\u00e0y 11 th\u00e1ng 6 n\u0103m 2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 3896\/CT-CS nh\u1eb1m h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp…<\/p>\n","protected":false},"author":4,"featured_media":4690,"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-5473","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\/5473","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=5473"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5473\/revisions"}],"predecessor-version":[{"id":5474,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5473\/revisions\/5474"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4690"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}