{"id":3815,"date":"2025-09-19T03:45:54","date_gmt":"2025-09-19T03:45:54","guid":{"rendered":"https:\/\/prv.com.vn\/?p=3815"},"modified":"2025-09-24T17:12:06","modified_gmt":"2025-09-24T17:12:06","slug":"nghi-dinh-236-2025-nd-cp-huong-dan-nghi-quyet-107-2023-qh15-ve-ap-dung-thue-thu-nhap-doanh-nghiep-bo-sung-theo-quy-dinh-chong-xoi-mon-co-so-thue-toan-cau","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-236-2025-nd-cp-huong-dan-nghi-quyet-107-2023-qh15-ve-ap-dung-thue-thu-nhap-doanh-nghiep-bo-sung-theo-quy-dinh-chong-xoi-mon-co-so-thue-toan-cau\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 236\/2025\/N\u0110-CP H\u01af\u1edaNG D\u1eaaN NGH\u1eca QUY\u1ebeT 107\/2023\/QH15 V\u1ec0 \u00c1P D\u1ee4NG THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P B\u1ed4 SUNG THEO QUY \u0110\u1ecaNH CH\u1ed0NG X\u00d3I M\u00d2N C\u01a0 S\u1ede THU\u1ebe TO\u00c0N C\u1ea6U<\/strong><\/h4>\n<p><span data-contrast=\"auto\">Ng\u00e0y 29\/8\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2023 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thi\u1ebft l\u1eadp khung ph\u00e1p l\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng quy t\u1eafc ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u (GloBE) c\u1ee7a OECD t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n (QDMTT): <\/span><\/b><span data-contrast=\"auto\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR): <\/span><\/b><span data-contrast=\"auto\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia Vi\u1ec7t Nam v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><b><span data-contrast=\"auto\">\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/10\/2025, cho ph\u00e9p c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia chu\u1ea9n b\u1ecb cho k\u1ef3 k\u00ea khai thu\u1ebf b\u1ed5 sung \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi n\u0103m t\u00e0i ch\u00ednh 2024. Chi ti\u1ebft c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><b><span data-contrast=\"auto\">1. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u <\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c T\u1eadp \u0111o\u00e0n \u0110a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u EUR tr\u1edf l\u00ean trong \u00edt nh\u1ea5t 2 trong 4 n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:630,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;335559991&quot;:270,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">V\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n m\u1edbi th\u00e0nh l\u1eadp, n\u1ebfu trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 4 n\u0103m m\u00e0 \u0111\u00e3 c\u00f3 t\u1ed1i thi\u1ec3u 2 n\u0103m \u0111\u1ea1t m\u1ee9c doanh thu n\u00eau tr\u00ean, \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:630,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;335559991&quot;:270,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u n\u1eb1m trong di\u1ec7n \u00e1p d\u1ee5ng. Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 nh\u1eefng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m nh\u1eefng \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1ea1i Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo, trong \u0111\u00f3 c\u00f3 qu\u1ef9 \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 c\u01a1 c\u1ea5u s\u1edf h\u1eefu v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:720,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m (\u201cGTTN\u201d)<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[2]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 GTTT h\u01a1n so v\u1edbi Ngh\u1ecb quy\u1ebft 107\/2023\/QH15, \u0111i\u1ec1u n\u00e0y nh\u1eb1m h\u1ea1n ch\u1ebf g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u00e0 c\u01a1 quan thu\u1ebf. C\u00e1c bi\u1ec7n ph\u00e1p n\u00e0y s\u1ebd cho ph\u00e9p m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia tr\u00e1nh vi\u1ec7c t\u00ednh to\u00e1n thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf v\u00e0 QDMTT \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf m\u1ee9c b\u1eb1ng ho\u1eb7c cao h\u01a1n m\u1ee9c thu\u1ebf t\u1ed1i thi\u1ec3u \u0111\u1ed3ng th\u1eddi n\u00e2ng cao t\u00ednh ch\u1eafc ch\u1eafn v\u00e0 minh b\u1ea1ch v\u1ec1 thu\u1ebf.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u00a0 \u00a0 2.1 GTTN trong giai \u0111o\u1ea1n \u0111\u1ea7u th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf (m\u1edbi)<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Thu\u1ebf b\u1ed5 sung theo QDMTT t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0 (kh\u00f4ng) trong giai \u0111o\u1ea1n \u0111\u1ea7u th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<h4 style=\"color: red;\"><i><span data-contrast=\"none\">\u279e Quy \u0111\u1ecbnh n\u00e0y gi\u00fap cho c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111ang \u1edf giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ra qu\u1ed1c t\u1ebf c\u00f3 th\u00eam th\u1eddi gian \u0111\u1ec3 chu\u1ea9n b\u1ecb \u1ee9ng ph\u00f3 v\u1edbi t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c quy t\u1eafc GloBE. <\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/h4>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">M\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c t\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n trong n\u0103m t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0 sau:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh (\u201c\u0110VHT\u201d) t\u1ea1i kh\u00f4ng qu\u00e1 s\u00e1u n\u01b0\u1edbc t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 T\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh (TSHH) c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c \u0110VHT t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c n\u01b0\u1edbc ngo\u00e0i n\u01b0\u1edbc tham chi\u1ebfu <\/span><b><span data-contrast=\"auto\">kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50 tri\u1ec7u EUR<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<h4 style=\"color: red;\"><b><i><span data-contrast=\"none\">** L\u01b0u \u00fd:\u00a0<\/span><\/i><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/h4>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a TSHH l\u00e0 gi\u00e1 tr\u1ecb trung b\u00ecnh \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 c\u1ee7a TSHH \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) c\u1ee7a m\u1ed7i \u0110VHT (sau khi tr\u1eeb kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 l\u0169y k\u1ebf, l\u1ed7 do suy gi\u1ea3m gi\u00e1 tr\u1ecb).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"19\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">N\u01b0\u1edbc tham chi\u1ebfu c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia l\u00e0 n\u01b0\u1edbc m\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb TSHH cao nh\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean t\u1eadp \u0111o\u00e0n \u0111\u00f3 l\u1ea7n \u0111\u1ea7u thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TTTC.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><b><span data-contrast=\"auto\">\u00a0 \u00a0 2.2 GTTN \u0111\u00e3 th\u1ef1c hi\u1ec7n QDMTT (m\u1edbi)<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tr\u01b0\u1eddng h\u1ee3p QDMTT t\u1ea1i m\u1ed9t n\u01b0\u1edbc \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m \u0111\u00e3 th\u1ef1c hi\u1ec7n QDMTT theo danh s\u00e1ch do Di\u1ec5n \u0111\u00e0n h\u1ee3p t\u00e1c chung v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn to\u00e0n c\u1ea7u c\u00f4ng b\u1ed1 th\u00ec thu\u1ebf b\u1ed5 sung t\u1ea1i n\u01b0\u1edbc \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0 (kh\u00f4ng).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Tr\u01b0\u1eddng h\u1ee3p QDMTT t\u1ea1i m\u1ed9t n\u01b0\u1edbc \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m nh\u01b0ng t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng QDMTT t\u1ea1i n\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c c\u01a1 quan thu\u1ebf t\u1ea1i n\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng thu \u0111\u01b0\u1ee3c QDMTT \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh t\u1ea1i n\u01b0\u1edbc \u0111\u00f3 th\u00ec t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo kho\u1ea3n tr\u00ean t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><i style=\"color: red;\"><span data-contrast=\"none\">\u279e <\/span><\/i><i style=\"color: red;\"><span data-contrast=\"none\">GTTN \u0111\u00e3 th\u1ef1c hi\u1ec7n QDMTT \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m cung c\u1ea5p m\u1ed9t gi\u1ea3i ph\u00e1p th\u1ef1c ti\u1ec5n \u0111\u1ec3 tr\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u l\u1ea7n vi\u1ec7c t\u00ednh thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t nh\u00f3m c\u00e1c \u0110VHT t\u1ea1i m\u1ed9t qu\u1ed1c gia.<\/span><\/i><span style=\"color: red;\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">V\u00ed d\u1ee5:\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">T\u00ecnh hu\u1ed1ng:\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"22\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Singapore \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n GTTN \u0111\u00e3 th\u1ef1c hi\u1ec7n QDMTT.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"22\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">T\u1eadp \u0111o\u00e0n A c\u00f3 m\u1ed9t \u0110VHT A1 t\u1ea1i Singapore, ph\u00e1t sinh s\u1ed1 thu\u1ebf QDMTT t\u1ea1i Singapore l\u00e0 100.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"22\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">T\u1eadp \u0111o\u00e0n B c\u00f3 m\u1ed9t \u0110VHT B1 t\u1ea1i Singapore, ph\u00e1t sinh s\u1ed1 thu\u1ebf QDMTT t\u1ea1i Singapore l\u00e0 1<\/span><span data-contrast=\"auto\">5<\/span><span data-contrast=\"auto\">5<\/span><span data-contrast=\"auto\">0. Tuy nhi\u00ean, do c\u00e1c cam k\u1ebft v\u1edbi Ch\u00ednh ph\u1ee7 Singapore n\u00ean c\u01a1 quan thu\u1ebf Singapore kh\u00f4ng thu \u0111\u01b0\u1ee3c kho\u1ea3n thu\u1ebf n\u00e0y.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">S\u01a1 \u0111\u1ed3\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-3834\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-102603.png\" alt=\"\" width=\"757\" height=\"430\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-102603.png 757w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-102603-300x170.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p><b><span data-contrast=\"auto\">\u00a0 \u00a0 2.3 Gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn xuy\u00ean qu\u1ed1c gia (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn b\u1edfi \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP)<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u00c1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u <\/span><b><span data-contrast=\"auto\">tr\u01b0\u1edbc ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2026<\/span><\/b><span data-contrast=\"auto\"> (kh\u00f4ng bao g\u1ed3m n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac sau 30\/6\/2028).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">S\u1ed1 thu\u1ebf b\u1ed5 sung ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh QDMTT ho\u1eb7c IIR b\u1eb1ng 0 n\u1ebfu:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Doanh thu &lt; 10 tri\u1ec7u EUR <\/span><b><span data-contrast=\"auto\">v\u00e0<\/span><\/b><span data-contrast=\"auto\"> l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN &lt; 1 tri\u1ec7u EUR ho\u1eb7c l\u1ed7 t\u1ea1i n\u01b0\u1edbc \u0111\u00f3; ho\u1eb7c<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a t\u1ea1i n\u01b0\u1edbc \u0111\u00f3 \u2265 15% (FY2024), \u2265 16% (FY2025), \u2265 17% (FY2026); ho\u1eb7c<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u2264 m\u1ee9c lo\u1ea1i tr\u1eeb theo thu nh\u1eadp d\u1ef1a tr\u00ean y\u1ebfu t\u1ed1 kinh t\u1ebf th\u1ef1c.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 L\u1ed7 tr\u00ean b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ea1t chu\u1ea9n.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<h4 style=\"color: red;\"><b><i><span data-contrast=\"none\">** L\u01b0u \u00fd:\u00a0<\/span><\/i><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:360,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/h4>\n<ol>\n<li><span data-contrast=\"auto\">T\u1ed5ng doanh thu v\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN ph\u1ea3i \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ea1t chu\u1ea9n.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">Ngh\u1ecb \u0111\u1ecbnh c\u0169ng \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn v\u1ec1 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ea1t chu\u1ea9n, BCTC \u0111\u1ea1t chu\u1ea9n, v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng GTTN d\u1ef1a tr\u00ean b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia \u0111\u1ed1i v\u1edbi: LD v\u00e0 c\u00e1c c\u00f4ng ty con c\u1ee7a LD.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"auto\">Quy t\u1eafc \u201cM\u1ed9t khi kh\u00f4ng \u00e1p d\u1ee5ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1eefng n\u0103m ti\u1ebfp theo\u201d: N\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp trong n\u0103m t\u00e0i ch\u00ednh tr\u01b0\u1edbc \u0111\u00f3, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m CbCR cho n\u0103m ti\u1ebfp theo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Mi\u1ec5n x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/span><\/b><span data-contrast=\"auto\"> v\u1edbi c\u00e1c vi ph\u1ea1m:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p th\u00f4ng b\u00e1o \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 danh s\u00e1ch c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Ch\u1eadm \u0111\u0103ng k\u00fd thu\u1ebf (t\u1ed1i \u0111a 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 H\u1ed3 s\u01a1 sai s\u00f3t\/thi\u1ebfu nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Khai sai, d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">\u00a0 \u00a0 2.4 Gi\u1ea3m tr\u1eeb tr\u00e1ch nhi\u1ec7m (m\u1edbi)<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"18\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">S\u1ed1 thu\u1ebf b\u1ed5 sung t\u1ea1i m\u1ed9t n\u01b0\u1edbc (tr\u1eeb thu\u1ebf b\u1ed5 sung \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh cho n\u0103m hi\u1ec7n h\u00e0nh) cho n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh = 0 khi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Ti\u00eau ch\u00ed v\u1ec1 l\u1ee3i nhu\u1eadn th\u00f4ng th\u01b0\u1eddng; ho\u1eb7c<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1080,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Ti\u00eau ch\u00ed v\u1ec1 ng\u01b0\u1ee1ng doanh thu v\u00e0 thu nh\u1eadp t\u1ed1i thi\u1ec3u; ho\u1eb7c<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1080,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u2714 Ti\u00eau ch\u00ed v\u1ec1 thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:1080,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Cambria\" data-listid=\"27\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Cambria&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">\u0110\u01a1n v\u1ecb h\u1ee3p th\u00e0nh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed n\u00eau tr\u00ean. Tr\u1eeb quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n \u0111\u01a1n gi\u1ea3n cho \u0110VHT kh\u00f4ng tr\u1ecdng y\u1ebfu.\u00a0<\/span><\/li>\n<\/ul>\n<p><i style=\"color: red;\"><span data-contrast=\"none\">\u279e <\/span><\/i><i style=\"color: red;\"><span data-contrast=\"none\">Ngh\u1ecb \u0111\u1ecbnh ch\u01b0a quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed n\u00e0y cho c\u00e1c \u0110VHT kh\u00e1c.<\/span><\/i><span style=\"color: #555555;\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559740&quot;:312,&quot;469777462&quot;:[1875],&quot;469777927&quot;:[0],&quot;469777928&quot;:[1]}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">3. Ngh\u0129a v\u1ee5 h\u00e0nh ch\u00ednh<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-3840\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-104107.png\" alt=\"\" width=\"1399\" height=\"638\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-104107.png 1399w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-104107-300x137.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-104107-1024x467.png 1024w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-19-104107-768x350.png 768w\" sizes=\"(max-width: 1399px) 100vw, 1399px\" \/><\/p>\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf:<\/strong><\/p>\n<ul>\n<li>\u0110VHT \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh k\u00ea khai c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/li>\n<li>Li\u00ean doanh kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n li\u00ean doanh<\/li>\n<li>C\u00f4ng ty \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh k\u00ea khai c\u1ee7a t\u1eadp \u0111o\u00e0n li\u00ean doanh<\/li>\n<li>\u0110VHT \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai c\u1ee7a t\u1eadp \u0111o\u00e0n con c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 ch\u1ee7 s\u1edf h\u1eefu thi\u1ec3u s\u1ed1<\/li>\n<li>\u0110VHT c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao s\u1edf h\u1eefu thi\u1ec3u s\u1ed1 kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n con c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 ch\u1ee7 s\u1edf h\u1eefu thi\u1ec3u s\u1ed1<\/li>\n<\/ul>\n<p><strong>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n &amp; ti\u1ec1n t\u1ec7 khai, n\u1ed9p thu\u1ebf<\/strong><\/p>\n<ul>\n<li>BCTC c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh \u0111\u01b0\u1ee3c l\u1eadp theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh kh\u00e1c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/li>\n<li>\u0110\u1ed3ng ti\u1ec1n b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf b\u1ed5 sung. DN c\u00f3 th\u1ec3 n\u1ed9p b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n n\u00e0y ho\u1eb7c b\u1eb1ng VND (quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n t\u1ea1i ng\u00e0y khai thu\u1ebf).<\/li>\n<li>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u s\u1ebd n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng.<\/li>\n<\/ul>\n<p><strong>4. Quy t\u1eafc \u00e1p d\u1ee5ng ri\u00eang cho li\u00ean doanh &amp; c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 ch\u1ee7 s\u1edf h\u1eefu thi\u1ec3u s\u1ed1<\/strong><\/p>\n<ul>\n<li>Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung c\u1ee7a li\u00ean doanh, c\u00f4ng ty con c\u1ee7a li\u00ean doanh v\u00e0 \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 ch\u1ee7 s\u1edf h\u1eefu thi\u1ec3u (MOCEs) s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh c\u00f2n l\u1ea1i c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y c\u00f3 ngh\u0129a v\u1ee5 so\u1ea1n l\u1eadp v\u00e0 n\u1ed9p ri\u00eang c\u00e1c th\u00f4ng b\u00e1o, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf h\u00e0ng n\u0103m.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 236\/2025\/N\u0110-CP H\u01af\u1edaNG D\u1eaaN NGH\u1eca QUY\u1ebeT 107\/2023\/QH15 V\u1ec0 \u00c1P D\u1ee4NG THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P B\u1ed4 SUNG THEO QUY \u0110\u1ecaNH CH\u1ed0NG X\u00d3I M\u00d2N C\u01a0 S\u1ede THU\u1ebe TO\u00c0N C\u1ea6U Ng\u00e0y 29\/8\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 ng\u00e0y 29 th\u00e1ng 11 n\u0103m&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3938,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-3815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/3815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=3815"}],"version-history":[{"count":2,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/3815\/revisions"}],"predecessor-version":[{"id":3941,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/3815\/revisions\/3941"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/3938"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=3815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=3815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=3815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}