{"id":110855,"date":"2021-10-17T11:16:55","date_gmt":"2021-10-17T04:16:55","guid":{"rendered":"https:\/\/tino.org\/?p=5026"},"modified":"2025-06-11T15:32:37","modified_gmt":"2025-06-11T08:32:37","slug":"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn","status":"publish","type":"post","link":"https:\/\/tino.vn\/blog\/doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn\/","title":{"rendered":"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN bao nhi\u00eau n\u0103m?"},"content":{"rendered":"\n<p><strong>\u201cTh\u01b0\u01a1ng tr\u01b0\u1eddng nh\u01b0 chi\u1ebfn tr\u01b0\u1eddng\u201d, khi v\u1eeba b\u01b0\u1edbc v\u00e0o \u201c\u0111\u01b0\u1eddng \u0111ua\u201d kinh doanh, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng tr\u1edf ng\u1ea1i l\u1edbn v\u1ec1<a href=\"https:\/\/tino.vn\/blog\/chuyen-doi-so-trong-linh-vuc-tai-chinh-ke-toan\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/chuyen-doi-so-trong-linh-vuc-tai-chinh-ke-toan\/\" rel=\"noreferrer noopener\"> t\u00e0i ch\u00ednh<\/a>. V\u00ec v\u1eady, \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng v\u00e0 ti\u1ebfp s\u1ee9c gi\u00fap doanh nghi\u1ec7p \u201cv\u01b0\u1ee3t b\u00e3o\u201d kh\u00f3 kh\u0103n, Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, \u0111i\u1ec3n h\u00ecnh nh\u01b0 c\u00e1c quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp.<\/strong> <\/p>\n\n\n\n<h2 id=\"T\u00ecm_hi\u1ec3u_v\u1ec1_nh\u1eefng_quy_\u0111\u1ecbnh_\u01b0u_\u0111\u00e3i_v\u1ec1_thu\u1ebf_thu_nh\u1eadp_doanh_nghi\u1ec7p_cho_doanh_nghi\u1ec7p_m\u1edbi_th\u00e0nh_l\u1eadp\"><a id=\"post-5026-_17lwrz4ckasr\"><\/a><strong>T\u00ecm hi\u1ec3u v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/h2>\n\n\n\n<h2 id=\"T\u1ea7m_quan_tr\u1ecdng_c\u1ee7a_thu\u1ebf_TNDN\"><a id=\"post-5026-_ge2f9gx4boep\"><\/a><strong>T\u1ea7m quan tr\u1ecdng c\u1ee7a thu\u1ebf TNDN<\/strong><\/h2>\n\n\n\n<p>\n  Thu\u1ebf TNDN gi\u1eef vai tr\u00f2 c\u1ef1c k\u1ef3 quan tr\u1ecdng trong vi\u1ec7c th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 ngu\u1ed3n thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ea3m b\u1ea3o v\u00e0 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/5_word-image-54.jpg\" alt=\"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn-bao-nhieu-nam\" class=\"wp-image-5029\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<p>\n  C\u00e1c ch\u00ednh s\u00e1ch thu thu\u1ebf TNDN lu\u00f4n \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc: c\u00f4ng b\u1eb1ng, b\u00ecnh \u0111\u1eb3ng gi\u1eefa m\u1ecdi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p,&#8230;, kinh doanh h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh doanh thu.\n<\/p>\n\n\n\n<p>\n  Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u201cnon tr\u1ebb\u201d, v\u1eeba b\u1eaft \u0111\u1ea7u h\u00e0nh tr\u00ecnh kinh doanh, Nh\u00e0 n\u01b0\u1edbc v\u1eabn \u00e1p d\u1ee5ng m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNDN. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng, t\u1ea1o \u0111\u1ed9ng l\u1ef1c v\u00e0 khuy\u1ebfn kh\u00edch c\u00e1c doanh nghi\u1ec7p m\u1edbi v\u1eeba th\u00e0nh l\u1eadp ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.\n<\/p>\n\n\n\n<p>\n  D\u00f9 v\u1eady, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN. Nh\u1eefng doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP.\n<\/p>\n\n\n\n<h3 id=\"\u0110\u00e2u_l\u00e0_\u0111\u1ed1i_t\u01b0\u1ee3ng_ph\u1ea3i_n\u1ed9p_thu\u1ebf_TNDN?\"><a id=\"post-5026-_csub75bcf39l\"><\/a><strong>\u0110\u00e2u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN?<\/strong><\/h3>\n\n\n\n<p>\n  \u0110\u1ed1i t\u01b0\u1ee3ng bu\u1ed9c ph\u1ea3i n\u1ed9p thu\u1ebf TNDN l\u00e0: c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111ang ho\u1ea1t \u0111\u1ed9ng trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam; c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh c\u00f3 l\u1ee3i nhu\u1eadn.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/4_word-image-55.jpg\" alt=\"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn-bao-nhieu-nam\" class=\"wp-image-5031\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<p>\n  T\u00f9y v\u00e0o t\u1eebng lo\u1ea1i h\u00ecnh kinh doanh v\u00e0 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p m\u1edbi v\u1eeba th\u00e0nh l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.\n<\/p>\n\n\n\n<h3 id=\"\u0110i\u1ec1u_ki\u1ec7n_\u0111\u01b0\u1ee3c_mi\u1ec5n_gi\u1ea3m_thu\u1ebf_TNDN_\u0111\u1ed1i_v\u1edbi_doanh_nghi\u1ec7p_m\u1edbi_th\u00e0nh_l\u1eadp\"><a id=\"post-5026-_wzjhslmqbtsz\"><\/a><strong>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/h3>\n\n\n\n<h4 id=\"C\u00e1c_doanh_nghi\u1ec7p_\u0111\u01b0\u1ee3c_\u00e1p_d\u1ee5ng_thu\u1ebf_su\u1ea5t_10%\"><a id=\"post-5026-_5msc0sten2qj\"><\/a><strong>C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i nh\u1eefng \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n. C\u00e1c doanh nghi\u1ec7p n\u00e0y gi\u00fap gi\u1ea3i quy\u1ebft t\u00ecnh tr\u1ea1ng vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi d\u00e2n, th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.   <\/li><li>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n, l\u0129nh v\u1ef1c m\u00e0 Nh\u00e0 n\u01b0\u1edbc ch\u00fa tr\u1ecdng ph\u00e1t tri\u1ec3n, nh\u01b0: \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p, ph\u00e1t tri\u1ec3n <a href=\"https:\/\/tino.vn\/blog\/thoi-dai-thong-tin-la-gi\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/thoi-dai-thong-tin-la-gi\/\" rel=\"noreferrer noopener\">khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/a>, s\u1ea3n xu\u1ea5t c\u00e1c v\u1eadt li\u1ec7u hi\u1ebfm,&#8230;   <\/li><li>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c m\u00f4i tr\u01b0\u1eddng, nh\u01b0: x\u1eed l\u00fd \u00f4 nhi\u1ec5m; quan tr\u1eafc v\u00e0 ph\u00e2n t\u00edch m\u00f4i tr\u01b0\u1eddng; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; thu gom, x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i, ch\u1ea5t th\u1ea3i;&#8230;   <\/li><li>Doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c<a href=\"https:\/\/tino.vn\/blog\/e-learning-la-gi\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/e-learning-la-gi\/\" rel=\"noreferrer noopener\"> gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o<\/a>; v\u0103n h\u00f3a; th\u1ec3 thao   <\/li><li>Doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; <a href=\"https:\/\/tino.vn\/blog\/chuyen-doi-so-nganh-nong-nghiep\/\" target=\"_blank\" data-type=\"URL\" data-id=\"https:\/\/tino.vn\/blog\/chuyen-doi-so-nganh-nong-nghiep\/\" rel=\"noreferrer noopener\">n\u00f4ng nghi\u1ec7p<\/a>; th\u1ee7y s\u1ea3n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng; s\u1ea3n xu\u1ea5t, khai th\u00e1c, tinh ch\u1ebf mu\u1ed1i;&#8230;   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/3_word-image-56.jpg\" alt=\"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn-bao-nhieu-nam\" class=\"wp-image-5033\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<h4 id=\"C\u00e1c_doanh_nghi\u1ec7p_\u0111\u01b0\u1ee3c_\u00e1p_d\u1ee5ng_thu\u1ebf_su\u1ea5t_17%\"><a id=\"post-5026-_jj5dosbwklrz\"><\/a><strong>C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%<\/strong><\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n   <\/li><li>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi li\u00ean quan \u0111\u1ebfn c\u00e1c l\u0129nh v\u1ef1c nh\u01b0: s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 n\u00f4ng &#8211; l\u00e2m &#8211; ng\u01b0 nghi\u1ec7p; s\u1ea3n xu\u1ea5t th\u00e9p; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; tinh ch\u1ebf th\u1ee9c \u0103n cho \u0111\u1ed9ng v\u1eadt; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau;&#8230;   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<h4 id=\"C\u00e1c_doanh_nghi\u1ec7p_n\u01b0\u1edbc_ngo\u00e0i_v\u1eeba_m\u1edbi_th\u00e0nh_l\u1eadp\"><a id=\"post-5026-_min5gxjutwe6\"><\/a><strong>C\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u1eeba m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/h4>\n\n\n\n<p>\n  Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i n\u1ebfu doanh nghi\u1ec7p \u0111\u00f3 thu\u1ed9c c\u00e1c di\u1ec7n sau:\n<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f4ng \u00edch nh\u01b0: tr\u1ed3ng r\u1eebng, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u1ea1i c\u00e1c v\u00f9ng s\u00e2u, v\u00f9ng xa nh\u01b0: mi\u1ec1n n\u00fai, h\u1ea3i \u0111\u1ea3o,&#8230;   <\/li><li>Ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0   <\/li><li>C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n \u0111\u1ec3 \u0111\u00f3ng g\u00f3p cho c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u1ed5 ph\u1ea7n thu\u1ed9c quy\u1ec1n chi ph\u1ed1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/5_word-image-57.jpg\" alt=\"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn-bao-nhieu-nam\" class=\"wp-image-5035\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<h3 id=\"C\u00e1c_doanh_nghi\u1ec7p_kh\u00f4ng_\u0111\u01b0\u1ee3c_h\u01b0\u1edfng_\u01b0u_\u0111\u00e3i_mi\u1ec5n_gi\u1ea3m_thu\u1ebf_thu_nh\u1eadp_doanh_nghi\u1ec7p\"><a id=\"post-5026-_6txr6llmwxhi\"><\/a><strong>C\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>Nh\u1eefng h\u00ecnh th\u1ee9c mang t\u00ednh ch\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng   <\/li><li>V\u1ed1n v\u00e0 quy\u1ec1n g\u00f3p h\u1eefu v\u1ed1n   <\/li><li>C\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c ph\u1ea1m vi b\u1ea5t \u0111\u1ed9ng s\u1ea3n (ngo\u1ea1i tr\u1eeb nh\u00e0 \u1edf x\u00e3 h\u1ed9i)   <\/li><li>C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0   <\/li><li>Quy\u1ec1n th\u0103m d\u00f2 v\u00e0 khai th\u00e1c kho\u00e1ng s\u1ea3n   <\/li><li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, giao d\u1ecbch, s\u1ea3n xu\u1ea5t ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam   <\/li><li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, t\u00ecm ki\u1ebfm, khai th\u00e1c c\u00e1c lo\u1ea1i kho\u00e1ng s\u1ea3n, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm, d\u1ea7u kh\u00ed,&#8230;   <\/li><li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, giao d\u1ecbch, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u1eb1m trong di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<h2 id=\"Doanh_nghi\u1ec7p_m\u1edbi_th\u00e0nh_l\u1eadp_\u0111\u01b0\u1ee3c_mi\u1ec5n_thu\u1ebf_TNDN_bao_nhi\u00eau_n\u0103m?\"><a id=\"post-5026-_37z8be12ke7f\"><\/a><strong>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN bao nhi\u00eau n\u0103m?<\/strong><\/h2>\n\n\n\n<p>\n  Th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00e0 l\u0129nh v\u1ef1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.\n<\/p>\n\n\n\n<h3 id=\"Doanh_nghi\u1ec7p_\u0111\u01b0\u1ee3c_h\u01b0\u1edfng_\u01b0u_\u0111\u00e3i_thu\u1ebf_su\u1ea5t_10%\"><a id=\"post-5026-_kja9s0tot2v4\"><\/a><strong>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 10%<\/strong><\/h3>\n\n\n\n<p>\n  \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 10%, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 nh\u01b0: c\u00f4ng ngh\u1ec7 cao, n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao,&#8230;, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 4 n\u0103m v\u00e0 ch\u1ec9 n\u1ed9p t\u1ed1i \u0111a 50% thu\u1ebf TNDN kh\u00f4ng qu\u00e1 9 n\u0103m ti\u1ebfp theo.\n<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/5_word-image-58.jpg\" alt=\"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn-bao-nhieu-nam\" class=\"wp-image-5037\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<h3 id=\"Doanh_nghi\u1ec7p_\u0111\u01b0\u1ee3c_h\u01b0\u1edfng_\u01b0u_\u0111\u00e3i_thu\u1ebf_su\u1ea5t_17%\"><a id=\"post-5026-_1unqdtg2doej\"><\/a><strong>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 17%<\/strong><\/h3>\n\n\n\n<p>\n  Nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t 17% \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 n\u0103m v\u00e0 ch\u1ec9 n\u1ed9p t\u1ed1i \u0111a 50% thu\u1ebf TNDN kh\u00f4ng qu\u00e1 4 n\u0103m ti\u1ebfp theo.\n<\/p>\n\n\n\n<h3 id=\"M\u1ed9t_s\u1ed1_quy_\u0111\u1ecbnh_v\u1ec1_th\u1eddi_h\u1ea1n_n\u1ed9p_thu\u1ebf_thu_nh\u1eadp_doanh_nghi\u1ec7p_c\u1ee7a_doanh_nghi\u1ec7p_v\u1eeba_th\u00e0nh_l\u1eadp\"><a id=\"post-5026-_84pfhpv0i9gk\"><\/a><strong>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p v\u1eeba th\u00e0nh l\u1eadp<\/strong><\/h3>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>C\u00e1c doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, th\u1eddi h\u1ea1n mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean ph\u00e1t sinh thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0   <\/li><li>C\u00e1c doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 3 n\u0103m \u0111\u1ea7u, th\u1eddi h\u1ea1n mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 4 ph\u00e1t sinh thu nh\u1eadp t\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0   <\/li><li>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9: c\u00f4ng ngh\u1ec7 cao, n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, th\u1eddi h\u1ea1n mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p.   <\/li><\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/tino.vn\/blog\/wp-content\/uploads\/2025\/06\/5_word-image-59.jpg\" alt=\"doanh-nghiep-moi-thanh-lap-duoc-mien-thue-tndn-bao-nhieu-nam\" class=\"wp-image-5039\" width=\"700\" title=\"\"><\/figure><\/div>\n\n\n\n<p>\n  \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp, vi\u1ec7c t\u00edch l\u0169y th\u00eam ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf TNDN l\u00e0 \u0111i\u1ec1u thi\u1ebft y\u1ebfu. Hy v\u1ecdng qua nh\u1eefng th\u00f4ng tin tr\u00ean, b\u1ea1n \u0111\u00e3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.\n<\/p>\n\n\n\n<h2 id=\"FAQs_v\u1ec1_quy_\u0111\u1ecbnh_mi\u1ec5n_thu\u1ebf_TNDN_cho_doanh_nghi\u1ec7p_v\u1eeba_m\u1edbi_th\u00e0nh_l\u1eadp\"><a id=\"post-5026-_fbvqzcphtiz1\"><\/a><strong>FAQs v\u1ec1 quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNDN cho doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1634443518843\" class=\"rank-math-list-item\">\n<h3 id=\"Ngo\u00e0i_mi\u1ec5n_gi\u1ea3m_thu\u1ebf,_doanh_nghi\u1ec7p_v\u1eeba_m\u1edbi_th\u00e0nh_l\u1eadp_c\u00f3_\u0111\u01b0\u1ee3c_h\u1ed7_tr\u1ee3_g\u00ec_n\u1eefa_kh\u00f4ng?\"><strong>Ngo\u00e0i mi\u1ec5n gi\u1ea3m thu\u1ebf, doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 g\u00ec n\u1eefa kh\u00f4ng?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>T\u1ea5t nhi\u00ean l\u00e0 c\u00f3! B\u00ean c\u1ea1nh vi\u1ec7c h\u01b0\u1edfng nh\u1eefng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN, doanh nghi\u1ec7p m\u1edbi v\u1eeba th\u00e0nh l\u1eadp c\u00f2n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, cung c\u1ea5p c\u00e1c thi\u1ebft b\u1ecb, \u1ee9ng d\u1ee5ng, c\u00f4ng ngh\u1ec7,&#8230;, h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1634443525174\" class=\"rank-math-list-item\">\n<h3 id=\"Mi\u1ec5n_gi\u1ea3m_thu\u1ebf_cho_doanh_nghi\u1ec7p_v\u1eeba_th\u00e0nh_l\u1eadp_\u0111\u01b0\u1ee3c_t\u00ednh_nh\u01b0_th\u1ebf_n\u00e0o?\">Mi\u1ec5n gi\u1ea3m thu\u1ebf cho doanh nghi\u1ec7p v\u1eeba th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p v\u1eeba m\u1edbi th\u00e0nh l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN trong 2 n\u0103m \u0111\u1ea7u ti\u00ean. Sau 2 n\u0103m, doanh nghi\u1ec7p s\u1ebd n\u1ed9p t\u1ed1i \u0111a 50% thu\u1ebf TNDN.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1634443539119\" class=\"rank-math-list-item\">\n<h3 id=\"Ph\u1ea7n_kho\u00e1n_chi_c\u00f4ng_t\u00e1c_ph\u00ed_cho_nh\u00e2n_vi\u00ean_\u0111\u01b0\u1ee3c_x\u1ebfp_v\u00e0o_chi_ph\u00ed_h\u1ee3p_l\u1ec7_kh\u00f4ng?\">Ph\u1ea7n kho\u00e1n chi c\u00f4ng t\u00e1c ph\u00ed cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00f4ng?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>C\u0103n c\u1ee9 t\u1eeb c\u00f4ng v\u0103n s\u1ed1 24005\/CT-TTHT ng\u00e0y 22\/04\/2019 c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i, n\u1ebfu ph\u1ea7n kho\u00e1n chi c\u00f4ng t\u00e1c ph\u00ed cho nh\u00e2n vi\u00ean ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf t\u00e0i c\u1ee7a \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1634443566191\" class=\"rank-math-list-item\">\n<h3 id=\"Chi_ph\u00ed_thu\u00ea_kho_\u0111\u1ec3_l\u01b0u_tr\u1eef_h\u00e0ng_h\u00f3a_c\u00f3_\u0111\u01b0\u1ee3c_t\u00ednh_v\u00e0o_chi_ph\u00ed_\u0111\u01b0\u1ee3c_tr\u1eeb_kh\u00f4ng?\">Chi ph\u00ed thu\u00ea kho \u0111\u1ec3 l\u01b0u tr\u1eef h\u00e0ng h\u00f3a c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>N\u1ebfu kho\u1ea3n chi ph\u00ed n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>\n  M\u1ecdi th\u1eafc m\u1eafc v\u00e0 g\u00f3p \u00fd li\u00ean quan, xin vui l\u00f2ng<a href=\"https:\/\/tino.vn\/blog\/\"> li\u00ean h\u1ec7 ngay Tino Group<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft ho\u1eb7c<a href=\"https:\/\/www.facebook.com\/tino.com.vn\" rel=\"nofollow noopener\" target=\"_blank\"> Fanpage<\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t nh\u00e9!\n<\/p>\n\n\n\n<p>\n  Tinh g\u1ecdn quy tr\u00ecnh &#8211; ch\u1ea1m \u0111\u1ec9nh doanh thu &#8211; Tino Group t\u1ef1 tin \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p Vi\u1ec7t tr\u00ean h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1!\n<\/p>\n\n\n\n<p><strong>C\u00d4NG TY C\u1ed4 PH\u1ea6N T\u1eacP \u0110O\u00c0N TINO<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Tr\u1ee5 s\u1edf ch\u00ednh: L17-11, T\u1ea7ng 17, T\u00f2a nh\u00e0 Vincom Center, S\u1ed1 72 L\u00ea Th\u00e1nh T\u00f4n, Ph\u01b0\u1eddng B\u1ebfn Ngh\u00e9, Qu\u1eadn 1, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/li><li>T\u1ed5ng \u0111\u00e0i mi\u1ec5n ph\u00ed: 1800 6734<\/li><li>Email: info@tino.org<\/li><li>Website: <a href=\"https:\/\/tino.vn\/blog\/\">www.tino.org<\/a><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u201cTh\u01b0\u01a1ng tr\u01b0\u1eddng nh\u01b0 chi\u1ebfn tr\u01b0\u1eddng\u201d, khi v\u1eeba b\u01b0\u1edbc v\u00e0o \u201c\u0111\u01b0\u1eddng \u0111ua\u201d kinh doanh, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng tr\u00e1nh kh\u1ecfi nh\u1eefng tr\u1edf ng\u1ea1i l\u1edbn v\u1ec1 t\u00e0i ch\u00ednh. V\u00ec v\u1eady, \u0111\u1ec3 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng v\u00e0 ti\u1ebfp s\u1ee9c gi\u00fap doanh nghi\u1ec7p \u201cv\u01b0\u1ee3t b\u00e3o\u201d kh\u00f3 kh\u0103n, Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, \u0111i\u1ec3n h\u00ecnh [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":5027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[7355],"class_list":["post-110855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-tu-van-hanh-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/110855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/comments?post=110855"}],"version-history":[{"count":1,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/110855\/revisions"}],"predecessor-version":[{"id":114322,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/posts\/110855\/revisions\/114322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media\/5027"}],"wp:attachment":[{"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/media?parent=110855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/categories?post=110855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tino.vn\/blog\/wp-json\/wp\/v2\/tags?post=110855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}