{"id":12011,"date":"2026-06-26T18:36:33","date_gmt":"2026-06-26T11:36:33","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=12011"},"modified":"2026-06-26T18:36:34","modified_gmt":"2026-06-26T11:36:34","slug":"doanh-nghiep-co-tong-doanh-thu-nam-duoi-1-ty-se-duoc-mien-thue-tndn","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/doanh-nghiep-co-tong-doanh-thu-nam-duoi-1-ty-se-duoc-mien-thue-tndn\/","title":{"rendered":"DOANH NGHI\u1ec6P C\u00d3 T\u1ed4NG DOANH THU N\u0102M D\u01af\u1edaI 1 T\u1ef6 S\u1ebc \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe TNDN"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"975\" height=\"563\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-10.png\" alt=\"\" class=\"wp-image-12012\" style=\"width:868px;height:auto\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-10.png 975w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-10-300x173.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/06\/image-10-768x443.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 29\/4\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP 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.&nbsp;<\/p>\n\n\n\n<p>T\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP quy \u0111\u1ecbnh b\u1ed5 sung thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng v\u00e0o nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025. Chi ti\u1ebft nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<p>Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li>T\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu), doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 d\u01b0\u1edbi 12 th\u00e1ng th\u00ec t\u1ed5ng doanh thu k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 chia cho s\u1ed1 th\u00e1ng doanh nghi\u1ec7p th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch trong th\u00e1ng b\u1ea5t k\u1ef3 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00ec th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 th\u00e1ng;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 d\u1ef1 ki\u1ebfn t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng qu\u00e1 01 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf v\u01b0\u1ee3t m\u1ee9c 01 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p;<\/li>\n\n\n\n<li>Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1dDMP0ta8XhM0yCZgKvhtQH_JsBJnfulB\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 29\/4\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP 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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":12012,"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\/12011"}],"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=12011"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12011\/revisions"}],"predecessor-version":[{"id":12013,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12011\/revisions\/12013"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/12012"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=12011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=12011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=12011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}