{"id":4731,"date":"2026-05-15T14:06:23","date_gmt":"2026-05-15T14:06:23","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4731"},"modified":"2026-05-15T14:06:24","modified_gmt":"2026-05-15T14:06:24","slug":"nghi-dinh-so-141-2026-nd-cp-sua-doi-bo-sung-quy-dinh-ve-chinh-sach-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-va-huong-dan-thi-hanh-luat-thue-tndn","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/uncategorized-vi\/nghi-dinh-so-141-2026-nd-cp-sua-doi-bo-sung-quy-dinh-ve-chinh-sach-thue-doi-voi-ho-kinh-doanh-ca-nhan-kinh-doanh-va-huong-dan-thi-hanh-luat-thue-tndn\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/n\u0111-cp s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh,, c\u00e1 nh\u00e2n kinh doanh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf tndn"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH S\u1ed0 141\/2026\/N\u0110-CP S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG QUY \u0110\u1ecaNH V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH (\u201cHKD\u201d), C\u00c1 NH\u00c2N KINH DOANH (\u201cCNKD\u201d) V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe TNDN<\/strong><\/h4>\n<p>Ng\u00e0y 29\/4\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP t\u1ea1o n\u00ean m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. V\u1edbi vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2026\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, v\u0103n b\u1ea3n n\u00e0y mang \u0111\u1ebfn nhi\u1ec1u k\u1ef3 v\u1ecdng cho c\u1ed9ng \u0111\u1ed3ng kinh doanh nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 01\/01\/2026, thay \u0111\u1ed5i nhi\u1ec1u ch\u00ednh s\u00e1ch quan tr\u1ecdng m\u00e0 k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt s\u1edbm \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro nh\u01b0 sau:<\/p>\n<p>1. N\u00e2ng m\u1ee9c doanh thu mi\u1ec5n thu\u1ebf h\u1ed9 kinh doanh t\u1eeb 500 tri\u1ec7u l\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/p>\n<ul>\n<li>Tr\u01b0\u1edbc \u0111\u00e2y: doanh thu \u2264 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/li>\n<li>T\u1eeb 01\/01\/2026: doanh thu \u2264 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<p>\ud83d\udc49 Thay \u0111\u1ed5i n\u00e0y gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c thu\u1ebf cho h\u1ed9 kinh doanh nh\u1ecf, ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c t\u1ebf kinh doanh hi\u1ec7n nay v\u00e0 h\u1ed7 tr\u1ee3 giai \u0111o\u1ea1n kh\u1edfi \u0111\u1ea7u kinh doanh.<\/p>\n<p>2. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4732\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/05\/2v.png\" alt=\"\" width=\"852\" height=\"426\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/2v.png 852w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/2v-300x150.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/2v-768x384.png 768w\" sizes=\"(max-width: 852px) 100vw, 852px\" \/><\/p>\n<p>3. Mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/p>\n<p>B\u00ean c\u1ea1nh h\u1ed9 kinh doanh, c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i l\u1edbn: mi\u1ec5n thu\u1ebf 100% cho c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh:<\/strong><\/p>\n<ul>\n<li>Doanh thu n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc (g\u1ed3m b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c)<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng, quy \u0111\u1ed5i b\u00ecnh qu\u00e2n th\u00e1ng nh\u00e2n v\u1edbi 12.<\/li>\n<\/ul>\n<p><strong>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp:<\/strong><\/p>\n<ul>\n<li>Doanh thu d\u1ef1 ki\u1ebfn kh\u00f4ng qu\u00e1 1 t\u1ef7 \u0111\u1ed3ng th\u00ec kh\u00f4ng ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf TNDN.<\/li>\n<li>N\u1ebfu cu\u1ed1i n\u0103m th\u1ef1c t\u1ebf v\u01b0\u1ee3t m\u1ee9c, k\u00ea khai n\u1ed9p b\u00ecnh th\u01b0\u1eddng v\u00e0 kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf: <\/strong>kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf.<\/p>\n<p>Ch\u00ednh s\u00e1ch n\u00e0y g\u00f3p ph\u1ea7n gi\u1ea3m \u00e1p l\u1ef1c chi ph\u00ed, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n<p>4. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/p>\n<p><strong>X\u1eed l\u00fd thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1m t\u00ednh<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4735\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/05\/3v.png\" alt=\"\" width=\"832\" height=\"357\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/3v.png 832w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/3v-300x129.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/3v-768x330.png 768w\" sizes=\"(max-width: 832px) 100vw, 832px\" \/><\/p>\n<p><strong>Ph\u00e2n b\u1ed5 mi\u1ec5n thu\u1ebf giao th\u1eddi 2025 \u2013 2026<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 c\u00f3 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac sau ng\u00e0y 01\/01\/2026 m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho th\u1eddi gian t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2026 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/p>\n<p>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf 2025 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4744\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-15-210512.png\" alt=\"\" width=\"737\" height=\"256\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-15-210512.png 737w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/Screenshot-2026-05-15-210512-300x104.png 300w\" sizes=\"(max-width: 737px) 100vw, 737px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH S\u1ed0 141\/2026\/N\u0110-CP S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG QUY \u0110\u1ecaNH V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe \u0110\u1ed0I V\u1edaI H\u1ed8 KINH DOANH (\u201cHKD\u201d), C\u00c1 NH\u00c2N KINH DOANH (\u201cCNKD\u201d) V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe TNDN Ng\u00e0y 29\/4\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 141\/2026\/N\u0110-CP t\u1ea1o n\u00ean m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t l\u1edbn trong ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam&#8230;.<\/p>\n","protected":false},"author":4,"featured_media":4648,"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":[53,22],"tags":[],"class_list":["post-4731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-uncategorized-vi"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4731","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=4731"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4731\/revisions"}],"predecessor-version":[{"id":4747,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4731\/revisions\/4747"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4648"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}