{"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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"\uc2e0\uaddc \uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc2dc \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c\ub97c \uc704\ud55c 5\uac00\uc9c0 \uc870\uac74."},"content":{"rendered":"<p>\ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc740 \uae30\uc5c5\uac00\ub4e4\uc774 \uc0ac\uc5c5 \ucd08\uae30 \ub2e8\uacc4\uc5d0\uc11c \uc7ac\uc815 \uc790\uc6d0\uc744 \uadf9\ub300\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4. <a title=\"\ub110\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216660\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 \uc81c20\/2026\/ND-CP\ud638<\/a>, \uc815\ubd80\ub294 \uc2e0\uaddc \ub4f1\ub85d \uc911\uc18c\uae30\uc5c5(SME)\uc5d0 \ub300\ud574 3\ub144 \uc5f0\uc18d \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc815\ucc45\uc744 \uc2dc\ud589\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc2e4\uc81c\ub85c \ubaa8\ub4e0 \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uac00 \uc774 \ud61c\ud0dd\uc744 \ubc1b\ub294 \uac83\uc740 \uc544\ub2c8\uba70, \ud2b9\ud788 \uae30\uc874\uc5d0 \ubc95\uc778\uc744 \uc6b4\uc601\ud574 \uc628 \uc774\ub825\uc774 \uc788\ub294 \uc0ac\uc5c5\uccb4\ub294 \ub354\uc6b1 \uadf8\ub807\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ucd5c\uc801\uc758 \uc138\uc81c \ud61c\ud0dd\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uace0\ub824\ud574\uc57c \ud560 \uc790\uaca9 \uae30\uc900\uacfc \ubc95\uc801 \uc7a5\uc560\ubb3c\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Quy_dinh_uu_dai_thue_thu_nhap_doanh_nghiep_theo_Nghi_dinh_202026ND-CP\" >\ubc95\ub839 20\/2026\/ND-CP\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc778\uc13c\ud2f0\ube0c \uad00\ub828 \uaddc\uc815<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Thoi_gian_va_muc_uu_dai_cho_doanh_nghiep_moi\" >\uc2e0\uaddc \uc0ac\uc5c5\uc744 \uc704\ud55c \uae30\uac04 \ubc0f \uc778\uc13c\ud2f0\ube0c<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Nguyen_tac_tinh_thue_lien_tuc\" >\uc9c0\uc18d\uc801\uc778 \uacfc\uc138\uc758 \uc6d0\uce59<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Cac_truong_hop_loai_tru_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uacbd\uc6b0.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Loai_tru_do_hinh_thuc_thanh_lap_doanh_nghiep\" >\uc0ac\uc5c5\uc7a5 \ud615\ud0dc\uc5d0 \ub530\ub978 \uc81c\uc678 \uc0ac\ud56d<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Loai_tru_dua_tren_vai_tro_cua_nhan_su_chu_chot\" >\ud575\uc2ec \uc778\ub825 \uc5ed\ud560\uc5d0 \ub530\ub978 \ubc30\uc81c<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Giai_dap_dieu_kien_mien_thue_thu_nhap_doanh_nghiep_cho_nguoi_tung_lam_chu\" >\uc804\uc9c1 \uc0ac\uc5c5\uc8fc\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Doi_voi_truong_hop_da_chuyen_nhuong_von_gop\" >\uc790\ubcf8\uae08 \uc774\uc804\uc774 \uc774\ub8e8\uc5b4\uc9c4 \uacbd\uc6b0.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Doi_voi_truong_hop_doanh_nghiep_cu_da_giai_the\" >\uc774\uc804 \uc0ac\uc5c5\uccb4\uac00 \ud574\uc0b0\ub41c \uacbd\uc6b0.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Danh_muc_cac_khoan_thu_nhap_khong_duoc_huong_uu_dai_thue\" >\uc138\uae08 \ud61c\ud0dd \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc18c\ub4dd \ud56d\ubaa9 \ubaa9\ub85d<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Quy_trinh_tu_xac_dinh_va_ke_khai_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\" >\ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc790\uaca9 \uc5ec\ubd80\ub97c \uc2a4\uc2a4\ub85c \ud310\ub2e8\ud558\uace0 \uc2e0\uace0\ud558\ub294 \uc808\ucc28.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Luu_tru_ho_so_chung_minh_dieu_kien_uu_dai\" >\uc6b0\ub300 \uc870\uce58 \ub300\uc0c1 \uc790\uaca9\uc744 \uc99d\uba85\ud558\ub294 \uae30\ub85d\uc744 \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Cach_thuc_thuc_hien_ke_khai_tren_to_khai_quyet_toan\" >\uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/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\/ko\/dieu-kien-mien-thue-thu-nhap-doanh-nghiep\/#Ket_luan_ve_chinh_sach_mien_thue_cho_doanh_nghiep_moi\" >\uc2e0\uaddc \uc0ac\uc5c5\uc790\uc5d0 \ub300\ud55c \uc138\uae08 \uba74\uc81c \uc815\ucc45\uc5d0 \ub300\ud55c \uacb0\ub860.<\/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>\ubc95\ub839 20\/2026\/ND-CP\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc778\uc13c\ud2f0\ube0c \uad00\ub828 \uaddc\uc815<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\">\ubc95\ub839 20\/2026\/ND-CP\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc778\uc13c\ud2f0\ube0c \uad00\ub828 \uaddc\uc815<\/figcaption><\/figure>\n<p>\uc138\uae08 \uc778\uc13c\ud2f0\ube0c \uc815\ucc45\uc740 \ub2e4\uc74c\uc744 \uae30\ubc18\uc73c\ub85c \uac1c\ubc1c\ub429\ub2c8\ub2e4. <a title=\"\ub110\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213695\" target=\"_blank\" rel=\"noopener\">\uacb0\uc758\uc548 \uc81c198\/2025\/QH15\ud638<\/a> \uad6d\ud68c \uacb0\uc758\uc548\uc740 \ubbfc\uac04 \ubd80\ubb38\uc758 \uc9c0\uc18d \uac00\ub2a5\ud55c \ubc1c\uc804\uc744 \ucd09\uc9c4\ud558\ub294 \ub370 \uc911\uc810\uc744 \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc81c\ub3c4 \uac1c\ud601\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc9c4\uc804\uc73c\ub85c, \ucd08\uae30 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \uc644\ud654\ud568\uc73c\ub85c\uc368 \uc2dc\uc7a5 \uc9c4\uc785 \uc2e0\uaddc \uae30\uc5c5\uc758 \uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \ub35c\uc5b4\uc8fc\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_gian_va_muc_uu_dai_cho_doanh_nghiep_moi\"><\/span>\uc2e0\uaddc \uc0ac\uc5c5\uc744 \uc704\ud55c \uae30\uac04 \ubc0f \uc778\uc13c\ud2f0\ube0c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ud61c\ud0dd\uc758 \uc2dc\uae30\uc640 \uc218\uc900\uc744 \uc815\ud655\ud558\uac8c \uc815\ud558\uba74 \uae30\uc5c5\uc740 \uc7ac\ud22c\uc790 \uacc4\ud68d\uc744 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \uc218\ub9bd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\ud589\ub839 20\/2026\/ND-CP \uc81c7\uc870 3\ud56d\uc5d0 \ub530\ub77c \uad6c\uccb4\uc801\uc778 \ud61c\ud0dd\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc911\uc18c\uae30\uc5c5\uc740 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/li>\n<li>\uc138\uae08 \uba74\uc81c \uae30\uac04\uc740 \uae30\uc5c5\uc774 \ucd5c\ucd08\ub85c \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d\uc744 \ubc1c\uae09\ubc1b\uc740 \ud68c\uacc4\uc5f0\ub3c4\ubd80\ud130 \uc5f0\uc18d\uc801\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/li>\n<li>\uacb0\uc758\uc548 198\/2025\/QH15\uac00 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0 \uc124\ub9bd\ub418\uc5c8\uc9c0\ub9cc \uc5ec\uc804\ud788 \uc6b0\ub300 \uae30\uac04 \ub0b4\uc5d0 \uc788\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0, \ub0a8\uc740 \uae30\uac04 \ub3d9\uc548 \uacc4\uc18d\ud574\uc11c \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_tinh_thue_lien_tuc\"><\/span>\uc9c0\uc18d\uc801\uc778 \uacfc\uc138\uc758 \uc6d0\uce59<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uae30\uc5c5\uc740 \uc138\uae08 \uba74\uc81c \uae30\uac04\uc744 \uc5f0\uae30\ud560 \uc218 \uc5c6\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4. \uc0ac\uc5c5 \ucd08\uae30 \uba87 \ub144 \ub3d9\uc548 \uc218\uc775\uc774 \uc5c6\uac70\ub098 \uc190\uc2e4\uc744 \ubcf4\uace0 \uc788\ub354\ub77c\ub3c4, \uc138\uae08 \uba74\uc81c \uae30\uac04\uc740 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc99d \ubc1c\uae09\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc6d0\uce59\uc744 \uc774\ud574\ud558\uba74 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc7a5\uae30\uc801\uc778 \uc7ac\ubb34 \uc804\ub7b5\uc744 \uc0ac\uc804\uc5d0 \uacc4\ud68d\ud558\uace0 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\uc5ec \ud604\uc7ac\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uae30\uac04 \ud61c\ud0dd\uc744 \uadf9\ub300\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_loai_tru_dieu_kien_mien_thue_thu_nhap_doanh_nghiep\"><\/span>\ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uacbd\uc6b0.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc774\ub294 \uc0ac\uc5c5 \ucc3d\uc5c5\uc790\ub4e4\uc774 \ucd94\ud6c4 \uc138\uae08 \uccb4\ub0a9 \ubb38\uc81c\ub97c \ud53c\ud558\uae30 \uc704\ud574 \uac00\uc7a5 \uc2e0\uc911\ud558\uac8c \uac80\ud1a0\ud574\uc57c \ud560 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4. \ud604\ud589\ubc95\uc740 \uae30\uc874 \uc0ac\uc5c5\uccb4\ub97c \uae30\ubc18\uc73c\ub85c \uc0c8\ub85c\uc6b4 \uc0ac\uc5c5\uccb4\ub97c \uc124\ub9bd\ud558\ub294 \ubc29\uc2dd\uc744 \ud1b5\ud574 \uc815\ucc45\uc744 \uc545\uc6a9\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud55c \uc870\uce58\ub97c \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2e4\uc74c\uc740 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uae30\uc5c5\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc694\uc57d\ud45c\uc785\ub2c8\ub2e4.<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\ubc95\uc778 \uc18c\ub4dd\uc138 \uac10\uba74 \ud61c\ud0dd\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc0ac\ub840 \ubaa9\ub85d<\/caption>\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\ud0c0\uac9f \uadf8\ub8f9<\/th>\n<th style=\"text-align: center;\">\ud2b9\uc815 \uc0ac\ub840\ub294 \uc6b0\ub300 \uc870\uce58\uc758 \ub300\uc0c1\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\uc124\ub9bd \ud615\ud0dc<\/td>\n<td style=\"text-align: center;\">\uae30\uc5c5\uc740 \ud569\ubcd1, \ud1b5\ud569, \ubd84\ud560 \ub610\ub294 \ubc95\uc801 \ud615\ud0dc \ubcc0\uacbd\uc744 \ud1b5\ud574 \ud615\uc131\ub429\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\uc18c\uc720\uad8c \uc774\uc804<\/td>\n<td style=\"text-align: center;\">\uc0c8\ub85c \uc124\ub9bd\ub41c \uc0ac\uc5c5\uccb4\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uae30\uc874 \uc0ac\uc5c5\uccb4\uc758 \uc18c\uc720\uad8c \uc774\uc804\uc77c \ubfd0\uc785\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\uad00\ub9ac \uc778\ub825<\/td>\n<td style=\"text-align: center;\">\ub300\ud45c \uc8fc\uc8fc \ub610\ub294 \ucd5c\uace0\uc704 \uc8fc\uc8fc\uac00 \ub2e4\ub978 \uc0ac\uc5c5\uccb4\ub97c \uacbd\uc601\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\ud574\uc0b0\uc758 \uc5ed\uc0ac<\/td>\n<td style=\"text-align: center;\">\uc18c\uc720\uc8fc\ub294 \uc774\uc804\uc5d0 \ud574\uc0b0\ub41c \uc0ac\uc5c5\uccb4\ub97c \uc6b4\uc601\ud588\uc9c0\ub9cc, \uadf8 \uae30\uac04\uc740 12\uac1c\uc6d4\ub3c4 \ucc44 \ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>\uc544\ub798 \ud45c\uc5d0 \uc788\ub294 \ucc38\uace0 \uc0ac\ud56d: \uadc0\uc0ac\uc758 \uc0ac\uc5c5\uc774 \uc704\uc758 \ubc94\uc8fc \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0, \uc138\uae08 \uba74\uc81c\ub97c \uc2e0\uccad\ud558\uba74 \ucd5c\ucd08 \ub4f1\ub85d \uae30\uc900\uc5d0 \ub530\ub978 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \ubc95\uc801 \uc704\ud5d8 \ubc0f \ud589\uc815\uc801 \uc138\uae08 \ubc8c\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loai_tru_do_hinh_thuc_thanh_lap_doanh_nghiep\"><\/span>\uc0ac\uc5c5\uc7a5 \ud615\ud0dc\uc5d0 \ub530\ub978 \uc81c\uc678 \uc0ac\ud56d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>3\ub144 \uc138\uae08 \uba74\uc81c \ud61c\ud0dd\uc740 \uae30\uc874 \uc790\uc0b0\uc774\ub098 \uad6c\uc870\ub97c \uc2b9\uacc4\ud558\ub294 \uc2e0\uaddc \uc0ac\uc5c5\uccb4\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, \ub2e4\uc74c\uacfc \uac19\uc740 \ud615\ud0dc\uc758 \uc0ac\uc5c5\uccb4\ub294 \ud574\ub2f9 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uae30\uc5c5\uc740 \uae30\uc874 \uc6b4\uc601 \uae30\uc5c5\ub4e4\uc758 \ud569\ubcd1 \ub610\ub294 \ud1b5\ud569\uc744 \ud1b5\ud574 \uc124\ub9bd\ub429\ub2c8\ub2e4.<\/li>\n<li>\uc0ac\uc5c5\uccb4\ub294 \uae30\uc874 \ubc95\uc778\uccb4\uc758 \ubd84\ud560 \ub610\ub294 \ubd84\ub9ac\ub97c \ud1b5\ud574 \uc124\ub9bd\ub429\ub2c8\ub2e4.<\/li>\n<li>\uae30\uc5c5\uc740 \uc18c\uc720\uad8c \ubcc0\uacbd\uc774\ub098 \uc0ac\uc5c5 \uc720\ud615 \ubcc0\uacbd(\uc608: \uac1c\uc778 \uc0ac\uc5c5\uccb4\uc5d0\uc11c \uc8fc\uc2dd\ud68c\uc0ac\ub85c \uc804\ud658)\uc744 \uacaa\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loai_tru_dua_tren_vai_tro_cua_nhan_su_chu_chot\"><\/span>\ud575\uc2ec \uc778\ub825 \uc5ed\ud560\uc5d0 \ub530\ub978 \ubc30\uc81c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc774 \ubc95\uc740 \uae30\uc874 \ud68c\uc0ac\ub97c \ud574\uc0b0\ud558\uace0 \uc0c8\ub85c\uc6b4 \ud68c\uc0ac\ub97c \uc124\ub9bd\ud558\uc5ec \uc138\uae08\uc744 \ud68c\ud53c\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uacbd\uc601\uc9c4\uc758 \uc0ac\uc5c5 \uacbd\ub825\uc5d0 \uc5c4\uaca9\ud55c \uaddc\uc81c\ub97c \ub450\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ubc95\uc815 \ub300\ud45c\uc790, \uc77c\ubc18 \ud30c\ud2b8\ub108 \ub610\ub294 \ucd5c\uace0 \uc790\ubcf8 \ucd9c\uc790\uc790\uac00 \ub2e4\uc74c \ubc94\uc8fc \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \ud574\ub2f9 \uc0ac\uc5c5\uccb4\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uadf8\ub294 \ub2e4\ub978 \uc6b4\uc601 \uc0ac\uc5c5\uccb4\uc5d0\uc11c\ub3c4 \uc720\uc0ac\ud55c \uc5ed\ud560\uc744 \ub3d9\uc2dc\uc5d0 \uc218\ud589\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\uc800\ub294 \uc774\uc804\uc5d0 \ud574\uc0b0\ub41c \uc0ac\uc5c5\uccb4\ub97c \uad00\ub9ac\ud55c \uacbd\ud5d8\uc774 \uc788\uc9c0\ub9cc, \ud574\uc0b0 \ud6c4 \uc0c8\ub85c\uc6b4 \uc0ac\uc5c5\uccb4\ub97c \uc124\ub9bd\ud558\uae30\uae4c\uc9c0 12\uac1c\uc6d4 \ubbf8\ub9cc\uc758 \uae30\uac04\uc774 \uacbd\uacfc\ud588\uc2b5\ub2c8\ub2e4.<\/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>\uc804\uc9c1 \uc0ac\uc5c5\uc8fc\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<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\">\uc804\uc9c1 \uc0ac\uc5c5\uc8fc\uc5d0 \ub300\ud55c \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \uba85\ud655\ud788 \ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p>\uc138\ubb34 \ub2f9\uad6d\uc758 \uc2e4\uc9c8\uc801\uc778 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uc774\uc804\uc5d0 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud588\ub358 \uac1c\uc778\uc740 \ub450 \uac00\uc9c0 \ud575\uc2ec \uc694\uc18c\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. \ubc14\ub85c \uc774\uc804 \uc0ac\uc5c5\uc758 \ud604\ud669\uacfc \ub450 \ucc3d\uc5c5 \uc0ac\uc774\uc758 \uae30\uac04\uc785\ub2c8\ub2e4. \uc774\ub294 \uacf5\uc815\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc644\uc804\ud788 \uc0c8\ub86d\uac8c \uc2dc\uc791\ud558\ub824\ub294 \uc9c4\uc815\ud55c \ud22c\uc790\uc790\ub97c \uc720\uce58\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. <a title=\"\ub110\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/ko\/dich-vu\/thanh-lap-doanh-nghiep-tron-goi\/\">\uc0ac\uc5c5 \uc124\ub9bd \uc11c\ube44\uc2a4<\/a> \ud3c9\ud310.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_truong_hop_da_chuyen_nhuong_von_gop\"><\/span>\uc790\ubcf8\uae08 \uc774\uc804\uc774 \uc774\ub8e8\uc5b4\uc9c4 \uacbd\uc6b0.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ub9cc\uc57d \uae30\uc874 \uc0ac\uc5c5\uccb4\uc5d0 \ucd9c\uc790\ud55c \uc790\ubcf8\uae08\uc744 \ubaa8\ub450 \uc774\uc804\ud558\uc5ec \ub354 \uc774\uc0c1 \uc18c\uc720\uad8c\uc774\ub098 \uacbd\uc601\uad8c\uc744 \uac16\uace0 \uc788\uc9c0 \uc54a\ub2e4\uba74, \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \ud655\uc778\ud558\uae30 \uc704\ud574 \ub2e4\uc74c \uc0ac\ud56d\ub4e4\uc744 \uc8fc\uc758 \uae4a\uac8c \uc0b4\ud3b4\ubd10\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uadc0\ud558\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc0c8\ub85c\uc6b4 \uc911\uc18c\uae30\uc5c5\uc744 \uc124\ub9bd\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ud558\uc9c0\ub9cc, \ub9cc\uc57d \ub2f9\uc2e0\uc774 \uc0c8 \uc0ac\uc5c5\uccb4\uc758 \ubc95\uc815 \ub300\ud45c\uc790\uc774\uac70\ub098 \uac00\uc7a5 \ub9ce\uc740 \uc790\ubcf8\uae08\uc744 \ucd9c\uc790\ud55c \uacbd\uc6b0, \uc138\ubb34 \ub2f9\uad6d\uc740 \ub2f9\uc2e0\uc758 \uc774\uc804 \uc0ac\uc5c5\uccb4\uac00 \uc5ec\uc804\ud788 \uc6b4\uc601 \uc911\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud560 \uac83\uc785\ub2c8\ub2e4.<\/li>\n<li>\uae30\uc874 \uc0ac\uc5c5\uccb4\uac00 \uc0c8 \uc18c\uc720\uc8fc\uc758 \uc774\ub984\uc73c\ub85c \uacc4\uc18d \uc6b4\uc601\ub420 \uacbd\uc6b0, \uadc0\ud558\ub294 \ub2e4\ub978 \ud68c\uc0ac\uc5d0\uc11c \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \uc885\uc0ac\ud558\ub294 \uc9c1\uc6d0\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 \uaddc\uc815\uc5d0 \ub530\ub978 \uc6b0\ub300 \ud61c\ud0dd\uc744 \ubc1b\uc9c0 \ubabb\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_truong_hop_doanh_nghiep_cu_da_giai_the\"><\/span>\uc774\uc804 \uc0ac\uc5c5\uccb4\uac00 \ud574\uc0b0\ub41c \uacbd\uc6b0.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>12\uac1c\uc6d4 \uae30\uac04 \uc694\uac74\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc790\uaca9 \uc2ec\uc0ac \uc2dc \ud22c\uc790\uc790\uc758 \ucd5c\ucd08 \ub4f1\ub85d \uc790\uaca9 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ub370 \uc788\uc5b4 \uc911\uc694\ud55c \ubc95\uc801 \uae30\uc900 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uae30\uc874 \uc0ac\uc5c5\uccb4\uac00 \ud574\uc0b0\ub418\uc5c8\uace0 \uc0c8\ub85c\uc6b4 \uc0ac\uc5c5 \ud5c8\uac00\uc99d \ubc1c\uae09 \ud6c4 12\uac1c\uc6d4 \uc774\uc0c1 \uacbd\uacfc\ud588\ub2e4\uba74, \uc0c8 \uc0ac\uc5c5\uccb4\ub294 \ucc98\uc74c 3\ub144\uac04 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<li>\ubc18\ub300\ub85c, \ud574\uc0b0 \uae30\uac04\uc774 12\uac1c\uc6d4 \ubbf8\ub9cc\uc778 \uacbd\uc6b0, \uc0c8\ub85c\uc6b4 \uc0ac\uc5c5\uc740 \uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\ub294 \ucd5c\ucd08 \uc0ac\uc5c5\uc790 \ub4f1\ub85d\uc73c\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_cac_khoan_thu_nhap_khong_duoc_huong_uu_dai_thue\"><\/span>\uc138\uae08 \ud61c\ud0dd \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc18c\ub4dd \ud56d\ubaa9 \ubaa9\ub85d<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\uc0ac\uc5c5\uccb4\uac00 \uc124\ub9bd \ubc0f \uc9c1\uc6d0 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub354\ub77c\ub3c4, \ubc95\uc778 \uc18c\ub4dd\uc138\ubc95 \uc81c67\/2025\/QH15\ud638\uc5d0 \ub530\ub77c \ud2b9\uc815 \uc218\uc775\uc6d0\uc740 \uc5ec\uc804\ud788 \uc804\uc561 \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\ub294 \uc815\ud655\ud55c \uc138\uae08 \uc2e0\uace0\ub97c \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc218\uc775\uc6d0\uc744 \ubcc4\ub3c4\ub85c \uad6c\ubd84\ud558\uc5ec \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\ubd80\ub3d9\uc0b0 \ub610\ub294 \ud22c\uc790 \ud504\ub85c\uc81d\ud2b8\uc758 \uc591\ub3c4, \ub610\ub294 \uc790\ubcf8 \ucd9c\uc790\uad8c\uc758 \uc591\ub3c4\ub85c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd.<\/li>\n<li>\ud76c\uadc0 \uc790\uc6d0, \uc11d\uc720, \uac00\uc2a4 \ubc0f \ucc44\uad74 \uc81c\ud55c \uad11\ubb3c\uc758 \uac1c\ubc1c, \ud0d0\uc0ac \ubc0f \uc2dc\ucd94\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd.<\/li>\n<li>\ub098\uc774\ud2b8\ud074\ub7fd, \ub178\ub798\ubc29, \uce74\uc9c0\ub178 \ub4f1 \uc18c\ube44\uc138\uac00 \ubd80\uacfc\ub418\ub294 \uc11c\ube44\uc2a4 \uc0ac\uc5c5\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc18c\ub4dd.<\/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>\ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc790\uaca9 \uc5ec\ubd80\ub97c \uc2a4\uc2a4\ub85c \ud310\ub2e8\ud558\uace0 \uc2e0\uace0\ud558\ub294 \uc808\ucc28.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ud604\uc7ac \uc138\ubb34 \ub2f9\uad6d\uc740 \uc790\uccb4 \uacc4\uc0b0, \uc790\uccb4 \uc2e0\uace0 \ubc0f \uc790\uccb4 \ub0a9\ubd80 \ubc29\uc2dd\uc744 \uc801\uc6a9\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc790\uaca9 \uc5ec\ubd80\ub97c \ud655\uc778\ud558\uace0 \uc5f0\uac04 \uc138\uae08 \uc815\uc0b0 \uae30\uac04\uc5d0 \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luu_tru_ho_so_chung_minh_dieu_kien_uu_dai\"><\/span>\uc6b0\ub300 \uc870\uce58 \ub300\uc0c1 \uc790\uaca9\uc744 \uc99d\uba85\ud558\ub294 \uae30\ub85d\uc744 \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc138\ubb34\uc870\uc0ac \uc2dc \ud22c\uba85\uc131\uc744 \ud655\ubcf4\ud558\uace0 \uc124\ub4dd\ub825 \uc788\ub294 \uc99d\uac70\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d \uc6d0\ubcf8 \ubc0f \uad00\ub828 \uc124\ub9bd \uc11c\ub958.<\/li>\n<li>\ud604\ud589 \uae30\uc900\uc5d0 \ub530\ub77c \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \uc911\uc18c\uae30\uc5c5\uc73c\ub85c \ubd84\ub958\ub428\uc744 \uc99d\uba85\ud558\ub294 \uc11c\ub958 \ubc0f \uc7ac\ubb34 \ubcf4\uace0\uc11c.<\/li>\n<li>\uc8fc\uc694 \uc778\ub825\uc5d0 \ub300\ud55c \ubb38\uc11c(\uc6b4\uc601 \uc0ac\uc5c5 \uacbd\uc601\uc5d0 \uad00\uc5ec\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \ud655\uc778\uc11c \ud3ec\ud568).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cach_thuc_thuc_hien_ke_khai_tren_to_khai_quyet_toan\"><\/span>\uc138\uae08 \uc2e0\uace0\uc11c \uc791\uc131 \ubc29\ubc95\uc5d0 \ub300\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\ub9e4\ub144 \uc81c\ucd9c\ud558\ub294 \ubc95\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0\uc11c\uc5d0\uc11c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \ubd80\ub85d\uc5d0 \ubaa8\ub4e0 \uc815\ubcf4\ub97c \uae30\uc785\ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \ub300\uc0c1 \uc18c\ub4dd\uacfc \ube44\ub300\uc0c1 \uc18c\ub4dd\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc815\ubd80\uc758 \ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_chinh_sach_mien_thue_cho_doanh_nghiep_moi\"><\/span>\uc2e0\uaddc \uc0ac\uc5c5\uc790\uc5d0 \ub300\ud55c \uc138\uae08 \uba74\uc81c \uc815\ucc45\uc5d0 \ub300\ud55c \uacb0\ub860.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\ubc95\uc778 \uc18c\ub4dd\uc138 \uba74\uc81c \uc870\uac74\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758 \ube44\uc6a9 \uc808\uac10\uc5d0 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2a4\ud0c0\ud2b8\uc5c5 \ucd08\uae30 \uc131\uc7a5 \ub2e8\uacc4\uc5d0\uc11c \uac15\ub825\ud55c \ucd94\uc9c4\ub825\uc744 \ucc3d\ucd9c\ud558\ub294 \ub370\uc5d0\ub3c4 \uae30\uc5ec\ud569\ub2c8\ub2e4. \uc815\ubd80\ub294 \uc2dc\ud589\ub839 20\/2026\/ND-CP\ub97c \ud1b5\ud574 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \ubc1c\ud45c\ud558\uc5ec \ub9ce\uc740 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc18c\uc720\uad8c \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \uc5c4\uaca9\ud55c \uaddc\uc815\ub3c4 \ub3c4\uc785\ud588\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc138\ubb34 \uc870\uc0ac \uc804\uc5d0 \uc6b0\ub300 \uc870\uce58 \uc2e0\uccad\uc774 \uc720\ud6a8\ud55c\uc9c0 \ud655\uc778\ud558\uae30 \uc704\ud574 \ud574\uc0b0 \ud6c4 12\uac1c\uc6d4 \ub3d9\uc548\uc758 \uae30\uac04\uacfc \uc774\uc804 \ubc95\uc778\uc758 \uc6b4\uc601 \uc0c1\ud0dc\uc5d0 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p><b>MAN(Master Accountant Network) \uc5f0\ub77d\ucc98 \uc815\ubcf4<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>\uc8fc\uc18c:<\/b>\u00a0\ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/li>\n<li aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/\uc798\ub85c:<\/b>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p>\ucf58\ud150\uce20 \uc81c\uc791\uc740 \ub2e4\uc74c \ub2f4\ub2f9\uc790\uac00 \ucd1d\uad04\ud569\ub2c8\ub2e4: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c<\/a>\u00a0- MAN(Master Accountant Network)\uc758 \uc124\ub9bd\uc790 \uacb8 CEO\uc774\uc790 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA Vietnam)\ub85c, \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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 [&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\/ko\/wp-json\/wp\/v2\/posts\/2494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=2494"}],"version-history":[{"count":1,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2494\/revisions"}],"predecessor-version":[{"id":2498,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/2494\/revisions\/2498"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/2495"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=2494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=2494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=2494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}