{"id":2909,"date":"2026-11-03T07:25:17","date_gmt":"2026-11-03T07:25:17","guid":{"rendered":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2909"},"modified":"2026-11-03T07:25:17","modified_gmt":"2026-11-03T07:25:17","slug":"chinh-sach-giam-30-thue-thu-nhap-ca-nhan-va-thue-thu-nhap-doanh-nghiep-theo-nghi-quyet-43-2026-qh16-va-nghi-dinh-398-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/thuecoso14tphcm.gov.vn\/?p=2909","title":{"rendered":"Ch\u00ednh S\u00e1ch Gi\u1ea3m 30% Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n v\u00e0 Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p Theo Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 v\u00e0 Ngh\u1ecb \u0110\u1ecbnh 398\/2026\/N\u0110-CP"},"content":{"rendered":"\n

Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 398\/2026\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 10 n\u0103m 2026, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2026\/QH16 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p.<\/p>\n\n\n\n

Thu\u1ebf c\u01a1 s\u1edf 14 Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh tr\u00e2n tr\u1ecdng g\u1eedi \u0111\u1ebfn Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng tin tuy\u00ean truy\u1ec1n chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m 30% thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 43\/2026\/QH16 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 Ngh\u1ecb \u0110\u1ecbnh 398\/2026\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 29 th\u00e1ng 10 n\u0103m 2026 v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027.<\/p>\n\n\n\n

\u0110\u1ed0I V\u1edaI THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (TNCN)<\/strong><\/p>\n\n\n\n

\ud83c\udfaf\u0110\u1ed1i t\u01b0\u1ee3ng & \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (g\u1ed3m c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp h\u1ed9 kinh doanh ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u1ee7y quy\u1ec1n l\u00e0m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh). M\u1ee9c doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026 v\u00e0 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n

\ud83d\udcc9M\u1ee9c gi\u1ea3m: Gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1eeb to\u00e0n b\u1ed9 thu nh\u1eadp s\u1ea3n xu\u1ea5t, kinh doanh trong hai k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 2027.<\/p>\n\n\n\n

\ud83d\udccbQuy tr\u00ecnh k\u00ea khai:<\/p>\n\n\n\n

C\u00e1 nh\u00e2n kinh doanh: K\u00ea khai gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00fd, 06 th\u00e1ng \u0111\u1ea7u n\u0103m, 06 th\u00e1ng cu\u1ed1i n\u0103m, n\u0103m.<\/p>\n\n\n\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb\/khai thay\/n\u1ed9p thay: K\u00ea khai theo M\u1eabu s\u1ed1 02 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n

\u26a0\ufe0fL\u01b0u \u00fd khi doanh thu v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng:<\/p>\n\n\n\n

N\u1ebfu t\u1ed5ng doanh thu th\u1ef1c t\u1ebf l\u0169y k\u1ebf trong n\u0103m v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, n\u1ed9p b\u1ed5 sung s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m theo M\u1eabu s\u1ed1 03 t\u1ea1i Ph\u1ee5 l\u1ee5c k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf t\u00ednh t\u1eeb \u0111\u1ea7u n\u0103m tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n

\u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t: S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p b\u1ed5 sung do x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a k\u1ef3 ph\u00e1t sinh doanh thu l\u0169y k\u1ebf tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n

\u0110\u1ed0I V\u1edaI THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P (TNDN)<\/strong><\/p>\n\n\n\n

\ud83c\udfaf\u0110\u1ed1i t\u01b0\u1ee3ng & \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng: Doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3. M\u1ee9c doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026 v\u00e0 2027 kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n

\ud83d\udcc9M\u1ee9c gi\u1ea3m: Gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 n\u0103m 2027.<\/p>\n\n\n\n

\u2b50Tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf: S\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m 30% \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u1ea7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n

\ud83d\udccbQuy tr\u00ecnh k\u00ea khai: Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn doanh thu kh\u00f4ng qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng s\u1ebd t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m khi th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u1eb1ng qu\u00fd.<\/p>\n\n\n\n

\u26a0\ufe0fL\u01b0u \u00fd khi doanh thu v\u01b0\u1ee3t 10 t\u1ef7 \u0111\u1ed3ng: N\u1ebfu t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf v\u01b0\u1ee3t qu\u00e1 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu v\u00e0 b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

\u274c TR\u01af\u1edcNG H\u1ee2P KH\u00d4NG THU\u1ed8C DI\u1ec6N \u0110\u01af\u1ee2C GI\u1ea2M THU\u1ebe<\/p>\n\n\n\n

Kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chia, t\u00e1ch doanh nghi\u1ec7p sau ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2026\/QH16 c\u00f3 hi\u1ec7u l\u1ef1c, m\u00e0 t\u1ed5ng doanh thu h\u1eb1ng n\u0103m c\u1ee7a n\u0103m 2026, n\u0103m 2027 c\u1ee7a c\u00e1c doanh nghi\u1ec7p sau chia, t\u00e1ch tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng.<\/p>\n\n\n\n

Qu\u00e9t m\u00e3 QR \u0111\u1ec3 xem chi ti\u1ebft n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 Ngh\u1ecb \u0110\u1ecbnh 398\/2026\/N\u0110-CP:<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 398\/2026\/N\u0110-CP ng\u00e0y 29 th\u00e1ng 10 n\u0103m 2026, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,12,1,10],"tags":[],"class_list":["post-2909","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2909"}],"version-history":[{"count":1,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2909\/revisions"}],"predecessor-version":[{"id":2912,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2909\/revisions\/2912"}],"wp:attachment":[{"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thuecoso14tphcm.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}