{"id":1105,"date":"2025-12-20T00:39:22","date_gmt":"2025-12-19T17:39:22","guid":{"rendered":"https:\/\/luatnhontra.com\/?p=1105"},"modified":"2025-12-20T00:39:22","modified_gmt":"2025-12-19T17:39:22","slug":"doanh-nghiep-nao-se-duoc-mien-thue-tndn-03-nam-theo-du-thao-nghi-dinh-huong-dan-nghi-quyet-198-2025-qh15","status":"publish","type":"post","link":"https:\/\/luatnhontra.com\/cn\/doanh-nghiep-nao-se-duoc-mien-thue-tndn-03-nam-theo-du-thao-nghi-dinh-huong-dan-nghi-quyet-198-2025-qh15\/","title":{"rendered":"DOANH NGHI\u1ec6P N\u00c0O S\u1ebc \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe TNDN 03 N\u0102M THEO D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN NGH\u1eca QUY\u1ebeT 198\/2025\/QH15"},"content":{"rendered":"<div id=\"brxe-pbjhei\" class=\"brxe-block w-full flex items-center\">\n<div id=\"brxe-nivspb\" class=\"brxe-post-content\">\n<p>Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 ng\u00e0y 17\/05\/2025 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 (\u201cNgh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn\u201d) \u2013 D\u1ef1 th\u1ea3o l\u1ea7n 4, \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m l\u1edbn c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eb1m th\u00fac \u0111\u1ea9y kinh t\u1ebf t\u01b0 nh\u00e2n. Sau \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin quan tr\u1ecdng, li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) trong 03 n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn.<\/p>\n<ol>\n<li><strong>M\u1ee4C \u0110\u00cdCH V\u00c0 TH\u1edcI \u0110I\u1ec2M C\u00d3 HI\u1ec6U L\u1ef0C C\u1ee6A NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN<\/strong><\/li>\n<\/ol>\n<ul>\n<li>M\u1ee5c \u0111\u00edch: Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 ng\u00e0y 17\/05\/2025. C\u1ee5 th\u1ec3, Ngh\u1ecb \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed7 tr\u1ee3 ti\u1ebfp c\u1eadn \u0111\u1ea5t \u0111ai, \u01b0u \u0111\u00e3i thu\u1ebf, h\u1ed7 tr\u1ee3 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c cho khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n.<\/li>\n<li>D\u1ef1 ki\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c: Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y k\u00fd.\u00a0<strong><em>Tuy nhi\u00ean, quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 17\/05\/2025) v\u00e0 \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/em><\/strong><\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong>DOANH NGHI\u1ec6P N\u00c0O S\u1ebc \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P TRONG 03 N\u0102M?<\/strong><\/li>\n<\/ol>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 6 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn, nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y l\u00e0 Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (\u201cSME\u201d) \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch nh\u1eb1m khuy\u1ebfn kh\u00edch s\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c doanh nghi\u1ec7p m\u1edbi, gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n kh\u1edfi nghi\u1ec7p \u0111\u1ea7y kh\u00f3 kh\u0103n. N\u1ed9i dung c\u1ee5 th\u1ec3 c\u1ee7a ch\u00ednh s\u00e1ch nh\u01b0 sau:<\/p>\n<ul>\n<li>Th\u1eddi gian mi\u1ec5n thu\u1ebf: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 03 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u.<\/li>\n<li>C\u00e1ch t\u00ednh th\u1eddi gian: Th\u1eddi gian mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong>C\u00c1C TR\u01af\u1edcNG H\u1ee2P LO\u1ea0I TR\u1eea (KH\u00d4NG \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe)<\/strong><\/li>\n<\/ol>\n<p>M\u1eb7c d\u00f9 l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba m\u1edbi th\u00e0nh l\u1eadp, nh\u01b0ng Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u0169ng quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf 03 n\u0103m \u0111\u1ec3 tr\u00e1nh vi\u1ec7c tr\u1ee5c l\u1ee3i ch\u00ednh s\u00e1ch th\u00f4ng qua vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 l\u1eadp doanh nghi\u1ec7p m\u1edbi (hay c\u00f2n g\u1ecdi l\u00e0 \u201cb\u00ecnh m\u1edbi r\u01b0\u1ee3u c\u0169\u201d). C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb bao g\u1ed3m:<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb t\u1ed5 ch\u1ee9c l\u1ea1i: Doanh 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, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 ch\u1ee7 s\u1edf h\u1eefu l\u00e0 ng\u01b0\u1eddi \u0111ang kinh doanh: Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt), th\u00e0nh vi\u00ean h\u1ee3p danh ho\u1eb7c ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<li>\u0110\u00e3 tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi vai tr\u00f2 t\u01b0\u01a1ng t\u1ef1 (ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, th\u00e0nh vi\u00ean h\u1ee3p danh, ng\u01b0\u1eddi v\u1ed1n g\u00f3p cao nh\u1ea5t) trong c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>\u0110\u00e3 tham gia v\u1edbi vai tr\u00f2 t\u01b0\u01a1ng t\u1ef1 trong c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c 12 th\u00e1ng (t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi).<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: Quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb \u0111\u1ed1i v\u1edbi \u201cng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt\u201d s\u1ebd kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu ch\u1ec9 l\u00e0 Gi\u00e1m \u0111\u1ed1c l\u00e0m thu\u00ea (kh\u00f4ng g\u00f3p v\u1ed1n) t\u1ea1i m\u1ed9t c\u00f4ng ty c\u0169 th\u00ec v\u1eabn c\u00f3 th\u1ec3 l\u00e0m \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt cho m\u1ed9t SME m\u1edbi th\u00e0nh l\u1eadp v\u00e0 doanh nghi\u1ec7p \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n<ol start=\"4\">\n<li><strong>HI\u1ec2U TH\u00caM V\u1ec0 DOANH NGHI\u1ec6P V\u1eeaA V\u00c0 NH\u1ece?<\/strong><\/li>\n<\/ol>\n<p>T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn, thu\u1eadt ng\u1eef \u201cdoanh nghi\u1ec7p si\u00eau nh\u1ecf, doanh nghi\u1ec7p nh\u1ecf, doanh nghi\u1ec7p v\u1eeba\u201d \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt kh\u00f4ng \u201cnh\u00ecn m\u1eb7t \u0111\u1eb7t t\u00ean\u201d m\u00e0 d\u1ef1a v\u00e0o nh\u1eefng con s\u1ed1 th\u1ef1c t\u1ebf tr\u00ean s\u1ed5 s\u00e1ch gi\u1ea5y t\u1edd.<\/p>\n<p><strong>4.1. Nguy\u00ean t\u1eafc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh<\/strong><\/p>\n<p>\u0110\u1ec3 bi\u1ebft doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i n\u00e0o, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o 2 ti\u00eau ch\u00ed b\u1eaft bu\u1ed9c sau \u0111\u00e2y:<\/p>\n<ul>\n<li>S\u1ed1 lao \u0111\u1ed9ng: L\u00e0 s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tham gia B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u00ecnh qu\u00e2n n\u0103m.<\/li>\n<li>T\u00e0i ch\u00ednh (ch\u1ec9 c\u1ea7n th\u1ecfa m\u00e3n 1 trong 2): T\u1ed5ng doanh thu c\u1ee7a n\u0103m HO\u1eb6C T\u1ed5ng ngu\u1ed3n v\u1ed1n.<\/li>\n<\/ul>\n<p><strong>4.2. B\u1ea3ng ph\u00e2n lo\u1ea1i (theo l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng)<\/strong><\/p>\n<p><strong>Nh\u00f3m 1: N\u00f4ng nghi\u1ec7p, L\u00e2m nghi\u1ec7p, Th\u1ee7y s\u1ea3n; C\u00f4ng nghi\u1ec7p v\u00e0 X\u00e2y d\u1ef1ng<\/strong><\/p>\n<p><em>(Th\u01b0\u1eddng l\u00e0 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn, x\u00e2y nh\u00e0, tr\u1ed3ng tr\u1ecdt,\u2026)<\/em><\/p>\n<table width=\"672\">\n<tbody>\n<tr>\n<td width=\"168\"><strong>\u00a0<\/strong><\/td>\n<td width=\"168\"><strong>Ti\u00eau ch\u00ed 1<\/strong><\/td>\n<td colspan=\"2\" width=\"336\"><strong>Ti\u00eau ch\u00ed 2<\/strong>&nbsp;<\/p>\n<p><strong>(ch\u1ecdn doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>Lo\u1ea1i doanh nghi\u1ec7p<\/strong><\/td>\n<td width=\"168\"><strong>S\u1ed1 lao \u0111\u1ed9ng (BHXH)<\/strong><\/td>\n<td width=\"168\"><strong>Doanh thu (n\u0103m)<\/strong><\/td>\n<td width=\"168\"><strong>Ngu\u1ed3n v\u1ed1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>Si\u00eau nh\u1ecf<\/strong><\/td>\n<td width=\"168\">T\u1ed1i \u0111a 10 ng\u01b0\u1eddi<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 3 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 3 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>Nh\u1ecf<\/strong><\/td>\n<td width=\"168\">T\u1ed1i \u0111a 100 ng\u01b0\u1eddi<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 50 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 20 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>V\u1eeba<\/strong><\/td>\n<td width=\"168\">T\u1ed1i \u0111a 200 ng\u01b0\u1eddi<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 200 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 100 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Nh\u00f3m 2: Th\u01b0\u01a1ng m\u1ea1i v\u00e0 D\u1ecbch v\u1ee5<\/strong><\/p>\n<p><em>(Th\u01b0\u1eddng l\u00e0 c\u00e1c c\u00f4ng ty b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb, t\u01b0 v\u1ea5n, logistics, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n\u2026)<\/em><\/p>\n<table width=\"672\">\n<tbody>\n<tr>\n<td width=\"168\"><strong>\u00a0<\/strong><\/td>\n<td width=\"168\"><strong>Ti\u00eau ch\u00ed 1<\/strong><\/td>\n<td colspan=\"2\" width=\"336\"><strong>Ti\u00eau ch\u00ed 2<\/strong>&nbsp;<\/p>\n<p><strong>(ch\u1ecdn doanh thu ho\u1eb7c ngu\u1ed3n v\u1ed1n)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>Lo\u1ea1i doanh nghi\u1ec7p<\/strong><\/td>\n<td width=\"168\"><strong>S\u1ed1 lao \u0111\u1ed9ng (BHXH)<\/strong><\/td>\n<td width=\"168\"><strong>Doanh thu (n\u0103m)<\/strong><\/td>\n<td width=\"168\"><strong>Ngu\u1ed3n v\u1ed1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>Si\u00eau nh\u1ecf<\/strong><\/td>\n<td width=\"168\">T\u1ed1i \u0111a 10 ng\u01b0\u1eddi<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 3 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>Nh\u1ecf<\/strong><\/td>\n<td width=\"168\">T\u1ed1i \u0111a 50 ng\u01b0\u1eddi<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 100 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 50 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"168\"><strong>V\u1eeba<\/strong><\/td>\n<td width=\"168\">T\u1ed1i \u0111a 100 ng\u01b0\u1eddi<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 300 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td width=\"168\">T\u1ed1i \u0111a 100 t\u1ef7 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>4.<\/strong><strong>3. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/strong><\/p>\n<p><strong>V\u00ed d\u1ee5 1: C\u00f4ng ty X ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, c\u1ee5 th\u1ec3 l\u00e0 bu\u00f4n b\u00e1n b\u00e1n qu\u1ea7n \u00e1o. C\u00f4ng ty c\u00f3\u00a0<\/strong>8 nh\u00e2n vi\u00ean \u0111\u00f3ng BHXH,\u00a0 doanh thu 9 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, n<strong>gu\u1ed3n v\u1ed1n l\u00e0\u00a0<\/strong>2 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<ul>\n<li>X\u00e9t v\u1ec1 lao \u0111\u1ed9ng: &lt; 10 ng\u01b0\u1eddi (Th\u1ecfa m\u00e3n Si\u00eau nh\u1ecf).<\/li>\n<li>X\u00e9t t\u00e0i ch\u00ednh: Doanh thu &lt; 10 t\u1ef7 (Th\u1ecfa m\u00e3n Si\u00eau nh\u1ecf).<\/li>\n<\/ul>\n<p>K\u1ebft lu\u1eadn: C\u00f4ng ty X l\u00e0 Doanh nghi\u1ec7p Si\u00eau nh\u1ecf.<\/p>\n<p><strong>V\u00ed d\u1ee5 2: C\u00f4ng ty Y ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng. C\u00f4ng ty c\u00f3 40 nh\u00e2n vi\u00ean \u0111\u00f3ng BHXH, doanh thu l\u00e0\u00a0<\/strong>40 t\u1ef7 \u0111\u1ed3ng\/n\u0103m, n<strong>gu\u1ed3n v\u1ed1n l\u00e0\u00a0<\/strong>60 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<ul>\n<li>X\u00e9t lao \u0111\u1ed9ng: 40 ng\u01b0\u1eddi (thu\u1ed9c m\u1ee9c \u201cNh\u1ecf\u201d v\u00ec &lt; 100 ng\u01b0\u1eddi).<\/li>\n<li>X\u00e9t t\u00e0i ch\u00ednh: Doanh thu 40 t\u1ef7 (thu\u1ed9c m\u1ee9c \u201cNh\u1ecf\u201d v\u00ec &lt; 50 t\u1ef7).<\/li>\n<\/ul>\n<p>M\u1eb7c d\u00f9 ngu\u1ed3n v\u1ed1n 60 t\u1ef7 (v\u01b0\u1ee3t m\u1ee9c \u201cNh\u1ecf\u201d l\u00e0 20 t\u1ef7), nh\u01b0ng v\u00ec doanh thu th\u1ecfa m\u00e3n m\u1ee9c \u201cNh\u1ecf\u201d, n\u00ean v\u1eabn \u0111\u01b0\u1ee3c xem l\u00e0 \u201cNh\u1ecf\u201d.<\/p>\n<p>K\u1ebft lu\u1eadn: C\u00f4ng ty Y l\u00e0 Doanh nghi\u1ec7p Nh\u1ecf.<\/p>\n<p><strong>4.4. L\u00fd do c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy m\u00f4 doanh nghi\u1ec7p?<\/strong><\/p>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c quy m\u00f4 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00ecnh c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy\u1ec1n l\u1ee3i theo\u00a0<strong>Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/strong>\u00a0hay kh\u00f4ng, bao g\u1ed3m:<\/p>\n<ul>\n<li>\u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m (n\u1ebfu l\u00e0 doanh nghi\u1ec7p nh\u1ecf\/v\u1eeba th\u00e0nh l\u1eadp m\u1edbi).<\/li>\n<li>\u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3 thu\u00ea \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng trong khu c\u00f4ng nghi\u1ec7p.<\/li>\n<li>\u0110\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc t\u1eb7ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mi\u1ec5n ph\u00ed.<\/li>\n<li>\u0110\u01b0\u1ee3c \u0111i h\u1ecdc qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p mi\u1ec5n ph\u00ed 100% kinh ph\u00ed.<\/li>\n<\/ul>\n<p>D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c ki\u1ebfn t\u1ea1o m\u00f4i tr\u01b0\u1eddng thu\u1eadn l\u1ee3i cho khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n ph\u00e1t tri\u1ec3n. Tuy nhi\u00ean, \u0111\u1ec3 h\u01b0\u1edfng tr\u1ecdn v\u1eb9n c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 vi\u1ec7c \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u00fang ti\u00eau ch\u00ed doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u0169ng c\u1ea7n tu\u00e2n th\u1ee7 t\u00ednh minh b\u1ea1ch, tr\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp m\u1edbi tr\u00ean c\u01a1 s\u1edf gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 ho\u1eb7c s\u1eed d\u1ee5ng ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt \u0111\u00e3 c\u00f3 l\u1ecbch s\u1eed qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u0169 (trong v\u00f2ng 12 th\u00e1ng) \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf sau n\u00e0y.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<div id=\"brxe-axrvfn\" class=\"brxe-block\">\n<h3 id=\"brxe-kodvkb\" class=\"brxe-heading text-color-mauxanh-title\">C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m<\/h3>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/cac-truong-hop-thanh-vien-gop-von-co-dong-duoc-rut-von-ra-khoi-cong-ty\/\">+ C\u00c1C TR\u01af\u1edcNG H\u1ee2P TH\u00c0NH VI\u00caN G\u00d3P V\u1ed0N\/ C\u1ed4 \u0110\u00d4NG \u0110\u01af\u1ee2C R\u00daT V\u1ed0N RA KH\u1eceI C\u00d4NG TY<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/quy-dinh-phap-luat-ve-viec-giai-quyet-tranh-chap-dat-dai\/\">+ QUY \u0110\u1ecaNH PH\u00c1P LU\u1eacT V\u1ec0 VI\u1ec6C GI\u1ea2I QUY\u1ebeT TRANH CH\u1ea4P \u0110\u1ea4T \u0110AI<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/faqs\/quy-dinh-ve-thoi-han-gop-von-thanh-lap-cong-ty-tnhh-va-cong-ty-co-phan\/\">+ QUY \u0110\u1ecaNH V\u1ec0 TH\u1edcI H\u1ea0N G\u00d3P V\u1ed0N TH\u00c0NH L\u1eacP C\u00d4NG TY TNHH V\u00c0 C\u00d4NG TY C\u1ed4 PH\u1ea6N<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/muc-thue-suat-thue-thu-nhap-doanh-nghiep-ap-dung-tu-01-10-2025\/\">+ M\u1ee8C THU\u1ebe SU\u1ea4T THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P \u00c1P D\u1ee4NG T\u1eea 01\/10\/2025<\/a><\/div>\n<div class=\"brxe-wgllqt brxe-block\"><a class=\"brxe-gwxmrm brxe-text-basic\" href=\"https:\/\/luatdungviet.com\/bai-viet-an-pham\/quoc-hoi-ban-hanh-nhieu-chinh-sach-uu-dai-ho-tro-cho-doanh-nghiep-khoi-nghiep-sang-tao-doanh-nghiep-nho-va-vua-ho-kinh-doanh\/\">+ QU\u1ed0C H\u1ed8I BAN H\u00c0NH NHI\u1ec0U CH\u00cdNH S\u00c1CH \u01afU \u0110\u00c3I, H\u1ed6 TR\u1ee2 CHO DOANH NGHI\u1ec6P KH\u1edeI NGHI\u1ec6P S\u00c1NG T\u1ea0O, DOANH NGHI\u1ec6P NH\u1ece V\u00c0 V\u1eeaA, H\u1ed8 KINH DOANH<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft 198\/2025\/QH15 ng\u00e0y 17\/05\/2025 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 (\u201cNgh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn\u201d) \u2013 D\u1ef1 th\u1ea3o l\u1ea7n 4, \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m l\u1edbn c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c&#8230;<\/p>","protected":false},"author":2,"featured_media":968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts\/1105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/comments?post=1105"}],"version-history":[{"count":1,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts\/1105\/revisions"}],"predecessor-version":[{"id":1106,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/posts\/1105\/revisions\/1106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/media\/968"}],"wp:attachment":[{"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/media?parent=1105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/categories?post=1105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatnhontra.com\/cn\/wp-json\/wp\/v2\/tags?post=1105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}