{"id":11989,"date":"2026-06-26T18:15:51","date_gmt":"2026-06-26T11:15:51","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11989"},"modified":"2026-06-26T18:15:53","modified_gmt":"2026-06-26T11:15:53","slug":"mien-04-khoan-phi-le-phi-de-ho-tro-doanh-nghiep-van-tai","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/mien-04-khoan-phi-le-phi-de-ho-tro-doanh-nghiep-van-tai\/","title":{"rendered":"MI\u1ec4N 04 KHO\u1ea2N PH\u00cd L\u1ec6 PH\u00cd \u0110\u1ec2 H\u1ed6 TR\u1ee2 DOANH NGHI\u1ec6P V\u1eacN T\u1ea2I"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"976\" height=\"572\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-3.png\" alt=\"\" class=\"wp-image-11990\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-3.png 976w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-3-300x176.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-3-768x450.png 768w\" sizes=\"(max-width: 976px) 100vw, 976px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 06\/04\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 40\/2026\/TT-BTC quy \u0111\u1ecbnh mi\u1ec5n 04 kho\u1ea3n ph\u00ed l\u1ec7 ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh trong l\u0129nh v\u1ef1c giao th\u00f4ng v\u1eadn t\u1ea3i.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 40\/2026\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh mi\u1ec5n 04 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed tr\u00ean nhi\u1ec1u l\u0129nh v\u1ef1c, bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>Mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng (tr\u1eeb ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p gi\u1ea5y ph\u00e9p ra v\u00e0o khu v\u1ef1c h\u1ea1n ch\u1ebf t\u1ea1i c\u1ea3ng h\u00e0ng kh\u00f4ng, s\u00e2n bay) quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 193\/2016\/TT-BTC ng\u00e0y 08\/11\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng.<\/li>\n\n\n\n<li>Mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed h\u00e0ng h\u1ea3i \u0111\u1ed1i v\u1edbi t\u00e0u thuy\u1ec1n v\u00e0o, r\u1eddi khu v\u1ef1c h\u00e0ng h\u1ea3i quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 261\/2016\/TT-BTC ng\u00e0y 14\/11\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed h\u00e0ng h\u1ea3i v\u00e0 bi\u1ec3u m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed h\u00e0ng h\u1ea3i \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 90\/2019\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 74\/2021\/TT-BTC.<\/li>\n\n\n\n<li>Mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed \u00e1p d\u1ee5ng t\u1ea1i c\u1ea3ng, b\u1ebfn th\u1ee7y n\u1ed9i \u0111\u1ecba \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c c\u1ea3ng, b\u1ebfn th\u1ee7y n\u1ed9i \u0111\u1ecba c\u1ee7a Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 39\/2026\/TT-BTC ng\u00e0y 31\/3\/2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed \u00e1p d\u1ee5ng t\u1ea1i c\u1ea3ng, b\u1ebfn th\u1ee7y n\u1ed9i \u0111\u1ecba.<\/li>\n\n\n\n<li>Mi\u1ec5n ph\u00ed s\u1eed d\u1ee5ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u01b0\u1eddng s\u1eaft qu\u1ed1c gia do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 11\/2026\/TT-BTC ng\u00e0y 10\/02\/2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1eddng s\u1eaft.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd: Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu ph\u00ed th\u1ea9m \u0111\u1ecbnh c\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn trong ho\u1ea1t \u0111\u1ed9ng h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng, ph\u00ed \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m \u0111\u1ed1i v\u1edbi t\u00e0u bay, ph\u00ed tr\u00ecnh b\u00e1o \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba ho\u1ea1t \u0111\u1ed9ng gi\u1eefa c\u00e1c c\u1ea3ng, b\u1ebfn th\u1ee7y n\u1ed9i \u0111\u1ecba c\u1ee7a Vi\u1ec7t Nam t\u01b0\u01a1ng \u1ee9ng t\u1ea1i S\u1ed1 th\u1ee9 t\u1ef1 3 v\u00e0 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 64\/2025\/TT-BTC ng\u00e0y 30\/6\/2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, mi\u1ec5n m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2026.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1ZpgnNqjh-rG1bOYQen5Q20Wag8QrsLnB\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 40\/2026\/TT-BTC<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 06\/04\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 40\/2026\/TT-BTC quy \u0111\u1ecbnh mi\u1ec5n 04 kho\u1ea3n ph\u00ed l\u1ec7 ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh trong l\u0129nh v\u1ef1c giao th\u00f4ng v\u1eadn t\u1ea3i. C\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 40\/2026\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh mi\u1ec5n 04 kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed tr\u00ean nhi\u1ec1u l\u0129nh v\u1ef1c, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11990,"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\/11989"}],"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=11989"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11989\/revisions"}],"predecessor-version":[{"id":11991,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11989\/revisions\/11991"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11990"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}