N\u0103m 2026 \u0111\u00e1nh d\u1ea5u m\u1ed9t lo\u1ea1t thay \u0111\u1ed5i quan tr\u1ecdng trong ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Lu\u1eadt Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (GTGT) s\u1eeda \u0111\u1ed5i, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed3ng lo\u1ea1t c\u00f3 hi\u1ec7u l\u1ef1c. Doanh nghi\u1ec7p kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb ph\u1ea1t v\u00e0 truy thu.
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5 Thay \u0110\u1ed5i Quan Tr\u1ecdng Nh\u1ea5t
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1. Ng\u01b0\u1ee1ng Doanh Thu Ch\u1ecbu Thu\u1ebf GTGT
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T\u1eeb n\u0103m 2026, ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng/n\u0103m (t\u0103ng t\u1eeb 100 tri\u1ec7u) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT. \u0110\u00e2y l\u00e0 tin t\u1ed1t cho c\u00e1c h\u1ed9 kinh doanh nh\u1ecf l\u1ebb.
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2. Thu\u1ebf Su\u1ea5t GTGT V\u1edbi H\u00e0ng H\u00f3a Xu\u1ea5t Kh\u1ea9u
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M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% nay ph\u1ea3i ch\u1ecbu thu\u1ebf 5-10% n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb. Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh ch\u1ee9ng t\u1eeb ngay \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu.
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3. Chi Ph\u00ed \u0110\u01b0\u1ee3c Tr\u1eeb Khi T\u00ednh Thu\u1ebf TNDN
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Quy \u0111\u1ecbnh m\u1edbi si\u1ebft ch\u1eb7t h\u01a1n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1eb7c bi\u1ec7t: chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, hoa h\u1ed3ng m\u00f4i gi\u1edbi ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi giao d\u1ecbch tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng (gi\u1ea3m t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y).
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4. Ch\u00ednh S\u00e1ch Thu\u1ebf V\u1edbi Th\u01b0\u01a1ng M\u1ea1i \u0110i\u1ec7n T\u1eed
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N\u0103m 2026 \u0111\u00e1nh d\u1ea5u vi\u1ec7c si\u1ebft ch\u1eb7t thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed. C\u00e1c s\u00e0n nh\u01b0 Shopee, Lazada, TikTok Shop ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi b\u00e1n. N\u1ebfu b\u1ea1n \u0111ang kinh doanh online, h\u00e3y chu\u1ea9n b\u1ecb tinh th\u1ea7n cho vi\u1ec7c gi\u1ea3m l\u1ee3i nhu\u1eadn r\u00f2ng 1,5-5% do chi ph\u00ed thu\u1ebf minh b\u1ea1ch h\u01a1n.
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5. \u01afu \u0110\u00e3i Thu\u1ebf Cho Doanh Nghi\u1ec7p C\u00f4ng Ngh\u1ec7 Cao
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Doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0o R&D, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, v\u00e0 c\u00f4ng ngh\u1ec7 xanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN v\u1edbi m\u1ee9c 10% trong 15 n\u0103m (thay v\u00ec 20% th\u00f4ng th\u01b0\u1eddng), mi\u1ec5n thu\u1ebf 4 n\u0103m v\u00e0 gi\u1ea3m 50% cho 9 n\u0103m ti\u1ebfp theo. N\u1ebfu doanh nghi\u1ec7p b\u1ea1n \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7, \u0111\u00e2y l\u00e0 th\u1eddi \u0111i\u1ec3m v\u00e0ng \u0111\u1ec3 b\u1eaft \u0111\u1ea7u.
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H\u00e0nh \u0110\u1ed9ng C\u1ea7n L\u00e0m Ngay
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- R\u00e0 so\u00e1t to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2026
- C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi
- \u0110\u00e0o t\u1ea1o l\u1ea1i k\u1ebf to\u00e1n vi\u00ean v\u1ec1 c\u00e1c thay \u0111\u1ed5i
- Tham v\u1ea5n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch ph\u1ee9c t\u1ea1p
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Thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 g\u00e1nh n\u1eb7ng n\u1ebfu b\u1ea1n hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang. \u0110\u1ea7u t\u01b0 th\u1eddi gian t\u00ecm hi\u1ec3u h\u00f4m nay s\u1ebd ti\u1ebft ki\u1ec7m chi ph\u00ed ph\u1ea1t v\u00e0 truy thu trong t\u01b0\u01a1ng lai.