{"id":1836,"date":"2026-02-10T09:04:07","date_gmt":"2026-02-10T09:04:07","guid":{"rendered":"https:\/\/tranthihoa.com\/?p=1836"},"modified":"2026-02-10T09:05:30","modified_gmt":"2026-02-10T09:05:30","slug":"ap-dung-giam-tru-gia-canh-tu-01-01-2026-hay-01-7-2026-muc-giam-tru-gia-canh-2026-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2026\/02\/10\/ap-dung-giam-tru-gia-canh-tu-01-01-2026-hay-01-7-2026-muc-giam-tru-gia-canh-2026-nhu-the-nao\/","title":{"rendered":"\u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/01\/2026 hay 01\/7\/2026? M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2026 nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. \u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/01\/2026 hay 01\/7\/2026? M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2026 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/h2>\n

Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025.
\nLu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026.
\nTheo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2026 thay cho m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n t\u1ea1i nh\u01b0 sau:
\nGi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/em><\/strong>
\n1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ed3m:
\na) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);
\nb) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.
\n2. C\u0103n c\u1ee9 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3, thu nh\u1eadp, Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3.
\n3. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.
\n4. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m:
\na) Con ch\u01b0a th\u00e0nh ni\u00ean; con l\u00e0 ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng;
\nb) C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, bao g\u1ed3m con th\u00e0nh ni\u00ean \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1; v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; b\u1ed1, m\u1eb9 \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.
\nQuy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2026 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 29 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026<\/strong> thay cho m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n t\u1ea1i.
\n\u0110\u1ed3ng th\u1eddi, c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 nh\u01b0 sau:
\nM\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong>
\n\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:
\na) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);
\nb) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.
\nDo \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026.<\/strong><\/p>\n

2. Danh s\u00e1ch 21 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1eeb 01\/7\/2026?<\/span><\/h2>\n

21 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 nh\u01b0 sau
\n(1) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.
\n(2) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam.
\n(3) Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.
\n(4) Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng; s\u1ea3n xu\u1ea5t mu\u1ed1i; thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p tham gia \u201cC\u00e1nh \u0111\u1ed3ng l\u1edbn\u201d, tr\u1ed3ng r\u1eebng s\u1ea3n xu\u1ea5t, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.
\n(5) Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.
\n(6) Thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.
\n(7) Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.
\n(8) Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n(9) Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; thu nh\u1eadp do qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3.
\n(10) Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m:
\n– H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;
\n– H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.
\n(11) Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n(12) Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.
\n(13) Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.
\n(14) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.
\n(15) Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u va\u0300 ca\u0301 nh\u00e2n la\u0300m vi\u00ea\u0323c tr\u00ean ta\u0300u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.
\n(16) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c – bon c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn ch\u1ec9 c\u00e1c \u2013 bon; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu xanh; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u tr\u00e1i phi\u1ebfu xanh sau khi ph\u00e1t h\u00e0nh.
\n(17) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.
\n(18) Thu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o khi k\u1ebft qu\u1ea3 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.
\n(19) Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia l\u00e0m vi\u1ec7c cho d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.
\n(20) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n t\u00e0i tr\u1ee3 b\u1eb1ng ngu\u1ed3n v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c H\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n tham gia l\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh Li\u00ean h\u1ee3p qu\u1ed1c.
\n(21) Thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean.<\/p>\n

3. Ch\u1ed1t thu\u1ebf su\u1ea5t 35% khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 2026 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o theo quy \u0111\u1ecbnh m\u1edbi?<\/span><\/h2>\n

Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb ng\u00e0y 01\/01\/2026 theo \u0110i\u1ec1u 9\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025\u00a0nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n
B\u1eadc<\/strong><\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/p>\n

(tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng)<\/strong><\/td>\n

Thu\u1ebf su\u1ea5t (%)<\/strong><\/td>\n<\/tr>\n
1<\/td>\n\u0110\u1ebfn 10<\/td>\n5%<\/td>\n<\/tr>\n
2<\/td>\nT\u1eeb tr\u00ean 10 – 30<\/td>\n10%<\/td>\n<\/tr>\n
3<\/td>\nT\u1eeb tr\u00ean 30 – 60<\/td>\n20%<\/td>\n<\/tr>\n
4<\/td>\nT\u1eeb tr\u00ean 60 – 100<\/td>\n30%<\/td>\n<\/tr>\n
5<\/td>\nTr\u00ean 100<\/td>\n35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u01b0 v\u1eady, theo d\u1ef1 th\u1ea3o thu\u1ebf su\u1ea5t 35% khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (1 t\u1ef7 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/p>\n

L\u01b0u \u00fd:\u00a0<\/strong>Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n r\u00fat g\u1ecdn c\u00f2n 5 b\u1eadc\u00a0\u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/strong>\u00a0thay th\u1ebf bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 7 b\u1eadc t\u1ea1i\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. \u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 01\/01\/2026 hay 01\/7\/2026? M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2026 nh\u01b0 th\u1ebf n\u00e0o? Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Theo \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n […]<\/p>\n","protected":false},"author":1,"featured_media":1837,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[150],"tags":[],"class_list":["post-1836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ho-kinh-doanh"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1836"}],"version-history":[{"count":3,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1836\/revisions"}],"predecessor-version":[{"id":1840,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1836\/revisions\/1840"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1837"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}