{"id":11627,"date":"2025-08-25T17:09:42","date_gmt":"2025-08-25T10:09:42","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11627"},"modified":"2025-08-25T17:13:37","modified_gmt":"2025-08-25T10:13:37","slug":"phuong-phap-tinh-thue-thu-nhap-doanh-nghiep-moi-tu-01-10-2025","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/phuong-phap-tinh-thue-thu-nhap-doanh-nghiep-moi-tu-01-10-2025\/","title":{"rendered":"PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P M\u1edaI T\u1eea 01\/10\/2025"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"973\" height=\"650\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-11.png\" alt=\"\" class=\"wp-image-11628\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-11.png 973w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-11-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/08\/image-11-768x513.png 768w\" sizes=\"(max-width: 973px) 100vw, 973px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 14\/06\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (Lu\u1eadt s\u1ed1 67\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025. Theo \u0111\u00f3, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n\n\n\n<p>1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n (2) \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025.<\/p>\n\n\n\n<p>2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n\n\n\n<ul>\n<li>Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025; \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf, th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;&nbsp;<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh;&nbsp;<\/li>\n\n\n\n<li>H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025) m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Q6zBrRDNC0-ClxcELscpeZbfmT1AgG9a\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Lu\u1eadt s\u1ed1 67\/2025\/QH15 <\/em><\/strong><\/a><strong><em>&nbsp;<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 14\/06\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (Lu\u1eadt s\u1ed1 67\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025. Theo \u0111\u00f3, Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau: 1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11628,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11627"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11627"}],"version-history":[{"count":2,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11627\/revisions"}],"predecessor-version":[{"id":11630,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11627\/revisions\/11630"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11628"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}