{"id":2494,"date":"2026-03-12T16:10:21","date_gmt":"2026-03-12T09:10:21","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=2494"},"modified":"2026-03-12T16:10:21","modified_gmt":"2026-03-12T09:10:21","slug":"dieu-kien-mien-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"\u65b0\u898f\u4e8b\u696d\u767b\u9332\u6642\u306b\u6cd5\u4eba\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b5\u3064\u306e\u6761\u4ef6\u3002"},"content":{"rendered":"<p>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u6761\u4ef6\u306f\u3001\u8d77\u696d\u5bb6\u304c\u4e8b\u696d\u306e\u521d\u671f\u6bb5\u968e\u3067\u8cc7\u91d1\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308b\u3002 <a title=\"\u30cc\u30eb\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216660\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4\u7b2c20\/2026\/ND-CP\u53f7<\/a>, \u653f\u5e9c\u306f\u3001\u65b0\u898f\u767b\u9332\u306e\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u306b\u5bfe\u3057\u30013\u5e74\u9593\u9023\u7d9a\u3067\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u514d\u9664\u3059\u308b\u653f\u7b56\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u7279\u306b\u904e\u53bb\u306b\u6cd5\u4eba\u3092\u7d4c\u55b6\u3057\u305f\u7d4c\u9a13\u306e\u3042\u308b\u7d4c\u55b6\u8005\u304c\u3044\u308b\u4f01\u696d\u306a\u3069\u3001\u3059\u3079\u3066\u306e\u65b0\u898f\u4e8b\u696d\u304c\u3053\u306e\u512a\u9047\u63aa\u7f6e\u306e\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u672c\u7a3f\u3067\u306f\u3001\u6700\u9069\u306a\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u5b9f\u306b\u4eab\u53d7\u3059\u308b\u305f\u3081\u306b\u8003\u616e\u3059\u3079\u304d\u9069\u683c\u57fa\u6e96\u3068\u6cd5\u7684\u969c\u58c1\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3059\u308b\u3002.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Thoi_gian_va_muc_uu_dai_cho_doanh_nghiep_moi\" >\u65b0\u898f\u4e8b\u696d\u5411\u3051\u306e\u671f\u9593\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Nguyen_tac_tinh_thue_lien_tuc\" >\u7d99\u7d9a\u8ab2\u7a0e\u306e\u539f\u5247<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Cac_truong_hop_loai_tru_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\" >\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u6761\u4ef6\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Loai_tru_do_hinh_thuc_thanh_lap_doanh_nghiep\" >\u4e8b\u696d\u5f62\u614b\u306b\u3088\u308b\u9664\u5916<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Loai_tru_dua_tren_vai_tro_cua_nhan_su_chu_chot\" >\u4e3b\u8981\u306a\u4eba\u54e1\u5f79\u5272\u306b\u57fa\u3065\u304f\u9664\u5916<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Giai_dap_dieu_kien_mien_thue_thu_nhap_doanh_nghiep_cho_nguoi_tung_lam_chu\" >\u5143\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6761\u4ef6\u3092\u660e\u78ba\u5316\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Doi_voi_truong_hop_da_chuyen_nhuong_von_gop\" >\u8cc7\u672c\u62e0\u51fa\u91d1\u304c\u79fb\u8ee2\u3055\u308c\u305f\u5834\u5408\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Doi_voi_truong_hop_doanh_nghiep_cu_da_giai_the\" >\u4ee5\u524d\u306e\u4e8b\u696d\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Danh_muc_cac_khoan_thu_nhap_khong_duoc_huong_uu_dai_thue\" >\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u6240\u5f97\u9805\u76ee\u4e00\u89a7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Quy_trinh_tu_xac_dinh_va_ke_khai_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\" >\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u9069\u683c\u6027\u3092\u81ea\u5df1\u5224\u65ad\u3057\u3001\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Luu_tru_ho_so_chung_minh_dieu_kien_uu_dai\" >\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Cach_thuc_thuc_hien_ke_khai_tren_to_khai_quyet_toan\" >\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8aac\u660e\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Ket_luan_ve_chinh_sach_mien_thue_cho_doanh_nghiep_moi\" >\u65b0\u898f\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3002<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_uu_dai_thue_thu_nhap_doanh_nghiep_theo_Nghi_dinh_202026ND-CP\"><\/span>\u653f\u4ee420\/2026\/ND-CP\u306b\u57fa\u3065\u304f\u6cd5\u4eba\u6240\u5f97\u7a0e\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u898f\u5247<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2497\" aria-describedby=\"caption-attachment-2497\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-2497\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-uu-dai-thue-thu-nhap-doanh-nghiep-theo-Nghi-dinh-20_2026_ND-CP.jpg\" alt=\"Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Ngh\u1ecb \u0111\u1ecbnh 20\/2026\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-uu-dai-thue-thu-nhap-doanh-nghiep-theo-Nghi-dinh-20_2026_ND-CP.jpg 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-uu-dai-thue-thu-nhap-doanh-nghiep-theo-Nghi-dinh-20_2026_ND-CP-300x169.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-uu-dai-thue-thu-nhap-doanh-nghiep-theo-Nghi-dinh-20_2026_ND-CP-1024x576.jpg 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-uu-dai-thue-thu-nhap-doanh-nghiep-theo-Nghi-dinh-20_2026_ND-CP-768x432.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-uu-dai-thue-thu-nhap-doanh-nghiep-theo-Nghi-dinh-20_2026_ND-CP-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2497\" class=\"wp-caption-text\">\u653f\u4ee420\/2026\/ND-CP\u306b\u57fa\u3065\u304f\u6cd5\u4eba\u6240\u5f97\u7a0e\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u898f\u5247<\/figcaption><\/figure>\n<p>\u7a0e\u5236\u512a\u9047\u653f\u7b56\u306f\u4ee5\u4e0b\u306b\u57fa\u3065\u3044\u3066\u7b56\u5b9a\u3055\u308c\u307e\u3059\u3002 <a title=\"\u30cc\u30eb\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213695\" target=\"_blank\" rel=\"noopener\">\u6c7a\u8b70\u7b2c198\/2025\/QH15\u53f7<\/a> \u56fd\u6c11\u8b70\u4f1a\u306e\u6c7a\u8b70\u306f\u3001\u6c11\u9593\u30bb\u30af\u30bf\u30fc\u306e\u6301\u7d9a\u53ef\u80fd\u306a\u767a\u5c55\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u5236\u5ea6\u6539\u9769\u306b\u304a\u3051\u308b\u5927\u304d\u306a\u524d\u9032\u3067\u3042\u308a\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u521d\u671f\u514d\u9664\u6761\u4ef6\u3092\u7de9\u548c\u3059\u308b\u3053\u3068\u3067\u3001\u5e02\u5834\u306b\u53c2\u5165\u3059\u308b\u65b0\u898f\u4f01\u696d\u306e\u8ca1\u653f\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_va_muc_uu_dai_cho_doanh_nghiep_moi\"><\/span>\u65b0\u898f\u4e8b\u696d\u5411\u3051\u306e\u671f\u9593\u3068\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7d66\u4ed8\u306e\u6642\u671f\u3068\u6c34\u6e96\u3092\u6b63\u78ba\u306b\u5b9a\u3081\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u518d\u6295\u8cc7\u8a08\u753b\u306b\u304a\u3044\u3066\u3088\u308a\u7a4d\u6975\u7684\u306a\u59ff\u52e2\u3092\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u653f\u4ee420\/2026\/ND-CP\u7b2c7\u6761\u7b2c3\u9805\u306b\u57fa\u3065\u304d\u3001\u5177\u4f53\u7684\u306a\u7d66\u4ed8\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u4e2d\u5c0f\u4f01\u696d\u306f\u30013\u5e74\u9593\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3002.<\/li>\n<li>\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u671f\u9593\u306f\u3001\u4f01\u696d\u304c\u521d\u3081\u3066\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u305f\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u7d99\u7d9a\u7684\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002.<\/li>\n<li>\u6c7a\u8b70198\/2025\/QH15\u306e\u767a\u52b9\u524d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u512a\u9047\u671f\u9593\u5185\u3067\u3042\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u6b8b\u308a\u306e\u671f\u9593\u3001\u5f15\u304d\u7d9a\u304d\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_tinh_thue_lien_tuc\"><\/span>\u7d99\u7d9a\u8ab2\u7a0e\u306e\u539f\u5247<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f01\u696d\u306f\u3001\u7a0e\u5236\u512a\u9047\u671f\u9593\u3092\u5ef6\u671f\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u4e8b\u696d\u958b\u59cb\u5f53\u521d\u306b\u53ce\u76ca\u304c\u306a\u304b\u3063\u305f\u308a\u3001\u640d\u5931\u3092\u51fa\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u7a0e\u5236\u512a\u9047\u671f\u9593\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u65e5\u304b\u3089\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u539f\u5247\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u9577\u671f\u7684\u306a\u8ca1\u52d9\u6226\u7565\u3092\u7a4d\u6975\u7684\u306b\u8a08\u753b\u3057\u3001\u7d4c\u8cbb\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u5728\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u512a\u9047\u671f\u9593\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_loai_tru_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\"><\/span>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u6761\u4ef6\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u308c\u306f\u3001\u4e8b\u696d\u5275\u696d\u8005\u304c\u5f8c\u3005\u306e\u7a0e\u91d1\u6ede\u7d0d\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u3079\u304d\u6700\u3082\u91cd\u8981\u306a\u70b9\u3067\u3059\u3002\u73fe\u884c\u6cd5\u3067\u306f\u3001\u65e2\u5b58\u306e\u4e8b\u696d\u3092\u57fa\u76e4\u3068\u3057\u3066\u65b0\u305f\u306a\u4e8b\u696d\u3092\u8a2d\u7acb\u3059\u308b\u306a\u3069\u3001\u653f\u7b56\u306e\u60aa\u7528\u3092\u9632\u3050\u305f\u3081\u306e\u63aa\u7f6e\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002.<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u6700\u65b0\u306e\u898f\u5236\u306b\u57fa\u3065\u304d\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u4e8b\u696d\u4f53\u306e\u8a73\u7d30\u306a\u4e00\u89a7\u8868\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u6cd5\u4eba\u6240\u5f97\u7a0e\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u4e8b\u4f8b\u4e00\u89a7\u8868<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5bfe\u8c61\u30b0\u30eb\u30fc\u30d7<\/th>\n<th style=\"text-align: center;\">\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u306f\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u8a2d\u7acb\u5f62\u614b<\/td>\n<td style=\"text-align: center;\">\u4f01\u696d\u306f\u3001\u5408\u4f75\u3001\u7d71\u5408\u3001\u5206\u5272\u3001\u307e\u305f\u306f\u6cd5\u7684\u5f62\u614b\u306e\u5909\u66f4\u306b\u3088\u3063\u3066\u5f62\u6210\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u6240\u6709\u6a29\u306e\u79fb\u8ee2<\/td>\n<td style=\"text-align: center;\">\u65b0\u3057\u304f\u8a2d\u7acb\u3055\u308c\u305f\u4e8b\u696d\u306f\u3001\u57fa\u672c\u7684\u306b\u65e7\u4e8b\u696d\u4f53\u304b\u3089\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306b\u904e\u304e\u306a\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u7ba1\u7406\u8077<\/td>\n<td style=\"text-align: center;\">\u4ee3\u8868\u8005\u307e\u305f\u306f\u6700\u9ad8\u4f4d\u306e\u682a\u4e3b\u304c\u3001\u5225\u306e\u4e8b\u696d\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u89e3\u6563\u306e\u6b74\u53f2<\/td>\n<td style=\"text-align: center;\">\u30aa\u30fc\u30ca\u30fc\u306f\u4ee5\u524d\u3001\u89e3\u6563\u3057\u305f\u4e8b\u696d\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u304c\u3001\u305d\u308c\u306f12\u30f6\u6708\u3082\u524d\u306e\u3053\u3068\u3060\u3063\u305f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\u8868\u306e\u5f8c\u306e\u6ce8\u8a18\uff1a\u8cb4\u793e\u306e\u4e8b\u696d\u304c\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u7533\u8acb\u3059\u308b\u3068\u3001\u5f53\u521d\u306e\u767b\u9332\u57fa\u6e96\u306b\u5f93\u3063\u3066\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u884c\u653f\u4e0a\u306e\u7a0e\u52d9\u7f70\u5247\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loai_tru_do_hinh_thuc_thanh_lap_doanh_nghiep\"><\/span>\u4e8b\u696d\u5f62\u614b\u306b\u3088\u308b\u9664\u5916<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>3\u5e74\u9593\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306f\u3001\u65e2\u5b58\u306e\u8cc7\u7523\u3084\u5efa\u7269\u3092\u7d99\u627f\u3059\u308b\u65b0\u898f\u8a2d\u7acb\u4f01\u696d\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5f62\u614b\u306e\u4f01\u696d\u306f\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4f01\u696d\u306f\u3001\u65e2\u5b58\u306e\u4e8b\u696d\u4f53\u306e\u5408\u4f75\u307e\u305f\u306f\u7d71\u5408\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u308b\u3002.<\/li>\n<li>\u4e8b\u696d\u306f\u3001\u65e2\u5b58\u306e\u6cd5\u4eba\u3092\u5206\u5272\u307e\u305f\u306f\u5206\u96e2\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u8a2d\u7acb\u3055\u308c\u308b\u3002.<\/li>\n<li>\u4f01\u696d\u306f\u3001\u6240\u6709\u6a29\u306e\u5909\u66f4\u3084\u4e8b\u696d\u5f62\u614b\u306e\u5909\u66f4\uff08\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u4f1a\u793e\u3078\u306e\u8ee2\u63db\u306a\u3069\uff09\u3092\u7d4c\u9a13\u3059\u308b\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loai_tru_dua_tren_vai_tro_cua_nhan_su_chu_chot\"><\/span>\u4e3b\u8981\u306a\u4eba\u54e1\u5f79\u5272\u306b\u57fa\u3065\u304f\u9664\u5916<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u65e7\u4f1a\u793e\u3092\u89e3\u6563\u3055\u305b\u3066\u65b0\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u8131\u7a0e\u3059\u308b\u884c\u70ba\u3092\u9632\u3050\u305f\u3081\u3001\u7d4c\u55b6\u8005\u306e\u8077\u52d9\u7d4c\u6b74\u306b\u53b3\u683c\u306a\u898f\u5236\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3001\u7121\u9650\u8cac\u4efb\u793e\u54e1\u3001\u307e\u305f\u306f\u6700\u9ad8\u51fa\u8cc7\u8005\u304c\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u4f01\u696d\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u5f7c\u306f\u540c\u6642\u306b\u3001\u4ed6\u306e\u4e8b\u696d\u4f1a\u793e\u3067\u3082\u540c\u69d8\u306e\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u308b\u3002.<\/li>\n<li>\u79c1\u306f\u4ee5\u524d\u3001\u89e3\u6563\u3057\u305f\u4e8b\u696d\u3092\u7d4c\u55b6\u3057\u305f\u7d4c\u9a13\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u89e3\u6563\u304b\u3089\u65b0\u4e8b\u696d\u8a2d\u7acb\u307e\u3067\u306e\u671f\u9593\u306f12\u30f6\u6708\u672a\u6e80\u3067\u3057\u305f\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_dieu_kien_mien_thue_thu_nhap_doanh_nghiep_cho_nguoi_tung_lam_chu\"><\/span>\u5143\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6761\u4ef6\u3092\u660e\u78ba\u5316\u3059\u308b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_2496\" aria-describedby=\"caption-attachment-2496\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-2496\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-dap-dieu-kien-mien-thue-thu-nhap-doanh-nghiep-cho-nguoi-tung-lam-chu.jpg\" alt=\"Gi\u1ea3i \u0111\u00e1p \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho ng\u01b0\u1eddi t\u1eebng l\u00e0m ch\u1ee7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-dap-dieu-kien-mien-thue-thu-nhap-doanh-nghiep-cho-nguoi-tung-lam-chu.jpg 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-dap-dieu-kien-mien-thue-thu-nhap-doanh-nghiep-cho-nguoi-tung-lam-chu-300x169.jpg 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-dap-dieu-kien-mien-thue-thu-nhap-doanh-nghiep-cho-nguoi-tung-lam-chu-1024x576.jpg 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-dap-dieu-kien-mien-thue-thu-nhap-doanh-nghiep-cho-nguoi-tung-lam-chu-768x432.jpg 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/03\/Giai-dap-dieu-kien-mien-thue-thu-nhap-doanh-nghiep-cho-nguoi-tung-lam-chu-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2496\" class=\"wp-caption-text\">\u5143\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6761\u4ef6\u3092\u660e\u78ba\u5316\u3059\u308b\u3002<\/figcaption><\/figure>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306e\u5b9f\u52d9\u7684\u306a\u6307\u91dd\u306b\u57fa\u3065\u304f\u3068\u3001\u904e\u53bb\u306b\u4e8b\u696d\u3092\u7d4c\u55b6\u3057\u3066\u3044\u305f\u500b\u4eba\u306f\u3001\u4ee5\u524d\u306e\u4e8b\u696d\u306e\u72b6\u6cc1\u3068\u30012\u3064\u306e\u65b0\u898f\u4e8b\u696d\u306e\u7acb\u3061\u4e0a\u3052\u671f\u9593\u3068\u3044\u30462\u3064\u306e\u91cd\u8981\u306a\u8981\u7d20\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3057\u3001\u4e8b\u696d\u904b\u55b6\u3092\u5b8c\u5168\u306b\u5237\u65b0\u3057\u305f\u3044\u3068\u771f\u306b\u9858\u3046\u6295\u8cc7\u5bb6\u3092\u652f\u63f4\u3059\u308b\u3082\u306e\u3067\u3059\u3002 <a title=\"\u30cc\u30eb\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ja\/dich-vu\/thanh-lap-doanh-nghiep-tron-goi\/\">\u4e8b\u696d\u8a2d\u7acb\u30b5\u30fc\u30d3\u30b9<\/a> \u8a55\u5224\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_truong_hop_da_chuyen_nhuong_von_gop\"><\/span>\u8cc7\u672c\u62e0\u51fa\u91d1\u304c\u79fb\u8ee2\u3055\u308c\u305f\u5834\u5408\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u65e7\u4e8b\u696d\u3078\u306e\u51fa\u8cc7\u8cc7\u672c\u3092\u3059\u3079\u3066\u79fb\u8ee2\u3057\u3001\u6240\u6709\u6a29\u3084\u7d4c\u55b6\u6a29\u3092\u4e00\u5207\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u6761\u4ef6\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u3042\u306a\u305f\u306f\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u3001\u65b0\u305f\u306a\u4e2d\u5c0f\u4f01\u696d\u3092\u8a2d\u7acb\u3059\u308b\u6a29\u5229\u3092\u5b8c\u5168\u306b\u6709\u3057\u3066\u3044\u307e\u3059\u3002.<\/li>\n<li>\u3057\u304b\u3057\u3001\u3042\u306a\u305f\u304c\u65b0\u3057\u3044\u4e8b\u696d\u306b\u304a\u3044\u3066\u4f9d\u7136\u3068\u3057\u3066\u6cd5\u5b9a\u4ee3\u7406\u4eba\u3067\u3042\u308b\u304b\u3001\u307e\u305f\u306f\u6700\u5927\u306e\u51fa\u8cc7\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3042\u306a\u305f\u306e\u4ee5\u524d\u306e\u4e8b\u696d\u304c\u307e\u3060\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002.<\/li>\n<li>\u65e7\u4e8b\u696d\u304c\u65b0\u30aa\u30fc\u30ca\u30fc\u306e\u540d\u7fa9\u3067\u5f15\u304d\u7d9a\u304d\u904b\u55b6\u3055\u308c\u308b\u5834\u5408\u3001\u3042\u306a\u305f\u306f\u5225\u306e\u4f1a\u793e\u3067\u4e8b\u696d\u6d3b\u52d5\u306b\u5f93\u4e8b\u3059\u308b\u5f93\u696d\u54e1\u3068\u307f\u306a\u3055\u308c\u3001\u898f\u5247\u306b\u57fa\u3065\u304f\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_truong_hop_doanh_nghiep_cu_da_giai_the\"><\/span>\u4ee5\u524d\u306e\u4e8b\u696d\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>12\u30f6\u6708\u9593\u306e\u671f\u9593\u8981\u4ef6\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u8cc7\u683c\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u3001\u6295\u8cc7\u5bb6\u304c\u521d\u56de\u767b\u9332\u3092\u884c\u3046\u8cc7\u683c\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u6cd5\u7684\u57fa\u6e96\u3068\u306a\u308b\u3002<\/p>\n<ul>\n<li>\u65e7\u4e8b\u696d\u304c\u89e3\u6563\u3057\u3001\u65b0\u3057\u3044\u4e8b\u696d\u8a31\u53ef\u8a3c\u306e\u767a\u884c\u304b\u308912\u30f6\u6708\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u65b0\u4e8b\u696d\u306f\u6700\u521d\u306e3\u5e74\u9593\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308a\u307e\u3059\u3002.<\/li>\n<li>\u9006\u306b\u3001\u89e3\u6563\u671f\u9593\u304c12\u30f6\u6708\u672a\u6e80\u306e\u5834\u5408\u3001\u305d\u306e\u65b0\u898f\u4e8b\u696d\u306f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306e\u521d\u56de\u4e8b\u696d\u767b\u9332\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_cac_khoan_thu_nhap_khong_duoc_huong_uu_dai_thue\"><\/span>\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u6240\u5f97\u9805\u76ee\u4e00\u89a7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e8b\u696d\u6240\u304c\u8a2d\u7acb\u8981\u4ef6\u304a\u3088\u3073\u5f93\u696d\u54e1\u6570\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u7279\u5b9a\u306e\u53ce\u76ca\u6e90\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c67\/2025\/QH15\u53f7\u306b\u57fa\u3065\u304d\u3001\u5168\u984d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u9069\u5207\u306a\u7d0d\u7a0e\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u8005\u306f\u4ee5\u4e0b\u306e\u53ce\u5165\u6e90\u3092\u500b\u5225\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u307e\u305f\u306f\u6295\u8cc7\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u8b72\u6e21\u3001\u3042\u308b\u3044\u306f\u51fa\u8cc7\u6a29\u306e\u8b72\u6e21\u304b\u3089\u751f\u3058\u308b\u6240\u5f97\u3002.<\/li>\n<li>\u5e0c\u5c11\u8cc7\u6e90\u3001\u77f3\u6cb9\u3001\u30ac\u30b9\u3001\u304a\u3088\u3073\u898f\u5236\u9271\u7269\u306e\u63a1\u6398\u3001\u63a2\u67fb\u3001\u304a\u3088\u3073\u63a2\u9271\u304b\u3089\u5f97\u3089\u308c\u308b\u53ce\u5165\u3002.<\/li>\n<li>\u30ca\u30a4\u30c8\u30af\u30e9\u30d6\u3001\u30ab\u30e9\u30aa\u30b1\u30d0\u30fc\u3001\u30ab\u30b8\u30ce\u306a\u3069\u3001\u7269\u54c1\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u696d\u304b\u3089\u306e\u53ce\u5165\u3002.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_tu_xac_dinh_va_ke_khai_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\"><\/span>\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u9069\u683c\u6027\u3092\u81ea\u5df1\u5224\u65ad\u3057\u3001\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u73fe\u5728\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u81ea\u5df1\u8a08\u7b97\u3001\u81ea\u5df1\u7533\u544a\u3001\u81ea\u5df1\u7d0d\u4ed8\u306e\u4ed5\u7d44\u307f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u4f01\u696d\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u514d\u9664\u8cc7\u683c\u3092\u78ba\u8a8d\u3057\u3001\u5e74\u9593\u7d0d\u7a0e\u671f\u9593\u4e2d\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u308b\u3002.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_tru_ho_so_chung_minh_dieu_kien_uu_dai\"><\/span>\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u8aac\u5f97\u529b\u306e\u3042\u308b\u8a3c\u62e0\u3092\u63d0\u793a\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u539f\u672c\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u8a2d\u7acb\u66f8\u985e\u3002.<\/li>\n<li>\u5f53\u8a72\u4e8b\u696d\u304c\u73fe\u884c\u57fa\u6e96\u306b\u57fa\u3065\u304d\u4e2d\u5c0f\u4f01\u696d\u306b\u5206\u985e\u3055\u308c\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304a\u3088\u3073\u8ca1\u52d9\u5831\u544a\u66f8\u3002.<\/li>\n<li>\u4e3b\u8981\u4eba\u54e1\u306b\u95a2\u3059\u308b\u6587\u66f8\u3002\u3053\u308c\u306b\u306f\u3001\u5f7c\u3089\u304c\u4e8b\u696d\u904b\u55b6\u306b\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306e\u78ba\u8a8d\u3082\u542b\u307e\u308c\u308b\u3002.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_thuc_thuc_hien_ke_khai_tren_to_khai_quyet_toan\"><\/span>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8aac\u660e\u3002<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u5e74\u9593\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u4f1a\u8a08\u58eb\u306f\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u4ed8\u9332\u306e\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u6240\u5f97\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u653f\u5e9c\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u6761\u4ef6\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u3067\u3059\u3002.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_chinh_sach_mien_thue_cho_doanh_nghiep_moi\"><\/span>\u65b0\u898f\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u7d50\u8ad6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6cd5\u4eba\u6240\u5f97\u7a0e\u514d\u9664\u306e\u6761\u4ef6\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u30b3\u30b9\u30c8\u524a\u6e1b\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u5275\u696d\u521d\u671f\u306e\u529b\u5f37\u3044\u6210\u9577\u306e\u539f\u52d5\u529b\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u653f\u4ee420\/2026\/ND-CP\u306b\u3088\u308b\u65b0\u305f\u306a\u898f\u5236\u306b\u3088\u308a\u3001\u653f\u5e9c\u306f\u5927\u304d\u306a\u6a5f\u4f1a\u3092\u5275\u51fa\u3057\u307e\u3057\u305f\u304c\u3001\u540c\u6642\u306b\u6240\u6709\u6a29\u306e\u900f\u660e\u6027\u306b\u95a2\u3059\u308b\u53b3\u683c\u306a\u898f\u5236\u3082\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u512a\u9047\u63aa\u7f6e\u306e\u7533\u8acb\u304c\u6709\u52b9\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u89e3\u6563\u5f8c12\u30f6\u6708\u9593\u306e\u671f\u9593\u3068\u3001\u89e3\u6563\u524d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u904b\u55b6\u72b6\u6cc1\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002.<\/p>\n<p><b>MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u9023\u7d61\u5148<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b>\u00a0No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/li>\n<li aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\u306e\u76e3\u7763\u306f\u3001\u4ee5\u4e0b\u306e\u6c0f\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3001\u30d9\u30c8\u30ca\u30e0\u306eCPA\u3002\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u306730\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u3002.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 n\u1ed9i dung c\u1ed1t l\u00f5i gi\u00fap c\u00e1c nh\u00e0 kh\u1edfi nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n \u0111\u1ea7u kinh doanh. Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2026\/N\u0110-CP, Ch\u00ednh ph\u1ee7 tri\u1ec3n khai ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 3 n\u0103m li\u00ean t\u1ee5c cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u. Tuy nhi\u00ean, th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng cho th\u1ea5y kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p m\u1edbi \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 doanh nghi\u1ec7p t\u1eebng c\u00f3 l\u1ecbch s\u1eed \u0111i\u1ec1u h\u00e0nh ph\u00e1p nh\u00e2n tr\u01b0\u1edbc \u0111\u00f3. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=2494"}],"version-history":[{"count":1,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2494\/revisions"}],"predecessor-version":[{"id":2498,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/2494\/revisions\/2498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/2495"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=2494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=2494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=2494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}