{"id":40,"date":"2026-08-08T22:36:25","date_gmt":"2026-08-08T15:36:25","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-tndn-15-17-20-doanh-nghiep-nho\/"},"modified":"2026-08-08T22:36:25","modified_gmt":"2026-08-08T15:36:25","slug":"thue-tndn-15-17-20-doanh-nghiep-nho","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-tndn-15-17-20-doanh-nghiep-nho\/","title":{"rendered":"Thu\u1ebf TNDN 15%, 17%, 20%: DN nh\u1ecf n\u1eb1m \u1edf \u0111\u00e2u?"},"content":{"rendered":"<p>Su\u1ed1t nhi\u1ec1u n\u0103m, thu\u1ebf su\u1ea5t TNDN ph\u1ed5 th\u00f4ng l\u00e0 con s\u1ed1 20% m\u00e0 d\u00e2n k\u1ebf to\u00e1n thu\u1ed9c l\u00f2ng. T\u1eeb khi Lu\u1eadt Thu\u1ebf TNDN 67\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c (1\/10\/2025), doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u00eam hai m\u1ee9c th\u1ea5p h\u01a1n. Nh\u01b0ng &#8220;th\u1ea5p h\u01a1n&#8221; kh\u00f4ng t\u1ef1 \u0111\u1ed9ng x\u1ea3y ra: b\u1ea1n ph\u1ea3i n\u1eb1m \u0111\u00fang ng\u01b0\u1ee1ng, v\u00e0 ng\u01b0\u1ee1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1ch kh\u00e1c v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi t\u01b0\u1edfng. B\u00e0i n\u00e0y ch\u1ec9 t\u1eadp trung v\u00e0o m\u1ed9t vi\u1ec7c: <strong>x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p m\u00ecnh \u0111ang \u1edf m\u1ee9c n\u00e0o v\u00e0 nh\u1eefng b\u1eaby th\u01b0\u1eddng g\u1eb7p<\/strong>. Ph\u1ea7n t\u1ed5ng h\u1ee3p quy tr\u00ecnh quy\u1ebft to\u00e1n \u0111\u00e3 c\u00f3 \u1edf b\u00e0i kh\u00e1c, n\u00ean \u1edf \u0111\u00e2y ch\u00fang t\u00f4i kh\u00f4ng nh\u1eafc l\u1ea1i.<\/p>\n<h2>Ba m\u1ee9c thu\u1ebf su\u1ea5t<\/h2>\n<table>\n<thead>\n<tr>\n<th>T\u1ed5ng doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc<\/th>\n<th>Thu\u1ebf su\u1ea5t TNDN<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0110\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>17%<\/td>\n<\/tr>\n<tr>\n<td>Tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>20% (thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Hai chi ti\u1ebft quan tr\u1ecdng n\u1eb1m trong b\u1ea3ng. Th\u1ee9 nh\u1ea5t, c\u0103n c\u1ee9 l\u00e0 doanh thu <em>n\u0103m li\u1ec1n tr\u01b0\u1edbc<\/em>, kh\u00f4ng ph\u1ea3i doanh thu n\u0103m \u0111ang t\u00ednh thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a m\u1ed9t c\u00f4ng ty v\u1eeba t\u0103ng tr\u01b0\u1edfng m\u1ea1nh trong n\u0103m nay v\u1eabn c\u00f3 th\u1ec3 h\u01b0\u1edfng m\u1ee9c th\u1ea5p cho \u0111\u1ebfn h\u1ebft n\u0103m, nh\u01b0ng n\u0103m sau s\u1ebd ch\u1ecbu m\u1ee9c cao h\u01a1n. Th\u1ee9 hai, \u0111\u00e2y l\u00e0 m\u1ee9c \u00e1p cho to\u00e0n b\u1ed9 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u1ee9 kh\u00f4ng l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 thu\u1ebf TNCN; v\u00ec th\u1ebf ng\u01b0\u1ee1ng 3 t\u1ef7 v\u00e0 50 t\u1ef7 t\u1ea1o ra hi\u1ec7u \u1ee9ng &#8220;b\u1eadc thang&#8221;.<\/p>\n<h2>V\u00ed d\u1ee5 s\u1ed1: ba c\u00f4ng ty, ba m\u1ee9c<\/h2>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1 (DEMO).<\/strong><\/p>\n<ul>\n<li><strong>C\u00f4ng ty A<\/strong>, doanh thu n\u0103m tr\u01b0\u1edbc 2,8 t\u1ef7, thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m nay 400.000.000\u0111: thu\u1ebf 15% = 60.000.000\u0111.<\/li>\n<li><strong>C\u00f4ng ty B<\/strong>, doanh thu n\u0103m tr\u01b0\u1edbc 20 t\u1ef7, thu nh\u1eadp t\u00ednh thu\u1ebf 1.000.000.000\u0111: thu\u1ebf 17% = 170.000.000\u0111.<\/li>\n<li><strong>C\u00f4ng ty C<\/strong>, doanh thu n\u0103m tr\u01b0\u1edbc 60 t\u1ef7, thu nh\u1eadp t\u00ednh thu\u1ebf 5.000.000.000\u0111: thu\u1ebf 20% = 1.000.000.000\u0111.<\/li>\n<\/ul>\n<\/div>\n<p>N\u1ebfu c\u00f4ng ty A l\u1ee1 \u0111\u1eb7t m\u1ee9c m\u1eb7c \u0111\u1ecbnh 20%, h\u1ecd s\u1ebd t\u1ea1m n\u1ed9p 80.000.000\u0111, th\u1eeba 20.000.000\u0111. Ph\u1ea7n th\u1eeba c\u00f3 th\u1ec3 b\u00f9 tr\u1eeb nh\u01b0ng \u1ea3nh h\u01b0\u1edfng d\u00f2ng ti\u1ec1n c\u1ea3 n\u0103m. B\u1ea1n c\u00f3 th\u1ec3 d\u00f9ng <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/cong-cu\/tinh-thue-tndn\/\">c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf TNDN<\/a> \u0111\u1ec3 th\u1eed c\u00e1c k\u1ecbch b\u1ea3n kh\u00e1c nhau.<\/p>\n<h2>Hi\u1ec7u \u1ee9ng b\u1eadc thang \u1edf ng\u01b0\u1ee1ng 3 t\u1ef7<\/h2>\n<p>H\u00e3y xem hai c\u00f4ng ty c\u00f9ng ng\u00e0nh, c\u00f9ng thu nh\u1eadp t\u00ednh thu\u1ebf 300.000.000\u0111 n\u0103m nay, kh\u00e1c nhau \u1edf doanh thu n\u0103m tr\u01b0\u1edbc. C\u00f4ng ty P c\u00f3 doanh thu 2,95 t\u1ef7, n\u1ed9p 15% = 45.000.000\u0111. C\u00f4ng ty Q c\u00f3 doanh thu 3,05 t\u1ef7, ch\u1ec9 h\u01a1n P 100 tri\u1ec7u, nh\u01b0ng thu\u1ed9c nh\u00f3m 17% v\u00e0 n\u1ed9p 51.000.000\u0111. Ch\u00eanh 6.000.000\u0111 cho c\u00f9ng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn. Sau khi hi\u1ec3u hi\u1ec7u \u1ee9ng n\u00e0y, m\u1ed9t s\u1ed1 ch\u1ee7 doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u &#8220;k\u00e9o&#8221; doanh thu qua ng\u01b0\u1ee1ng b\u1eb1ng c\u00e1ch d\u1eddi h\u00f3a \u0111\u01a1n. Ch\u00fang t\u00f4i khuy\u00ean kh\u00f4ng n\u00ean: ghi nh\u1eadn doanh thu sai k\u1ef3 l\u00e0 vi ph\u1ea1m, r\u1ee7i ro l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi 6 tri\u1ec7u ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c. Vi\u1ec7c \u0111\u00fang l\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf d\u1ef1a tr\u00ean s\u1ed1 th\u1ef1c, kh\u00f4ng ph\u1ea3i s\u1ed1 \u0111\u1eb9p.<\/p>\n<div class=\"note\">\n<p><strong>C\u1ea9n tr\u1ecdng.<\/strong> Doanh nghi\u1ec7p chia t\u00e1ch th\u00e0nh nhi\u1ec1u ph\u00e1p nh\u00e2n ch\u1ec9 \u0111\u1ec3 gi\u1eef doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t giao d\u1ecbch. H\u00e3y trao \u0111\u1ed5i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi c\u1ea5u tr\u00fac l\u1ea1i.<\/p>\n<\/div>\n<h2>Doanh thu n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ng\u01b0\u1ee1ng<\/h2>\n<p>Con s\u1ed1 &#8220;t\u1ed5ng doanh thu&#8221; d\u00f9ng \u0111\u1ec3 so ng\u01b0\u1ee1ng th\u01b0\u1eddng bao g\u1ed3m doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo \u0111\u1ecbnh ngh\u0129a c\u1ee7a lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn; kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT \u0111\u1ea7u ra. H\u00e3y x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u00e3 quy\u1ebft to\u00e1n, kh\u00f4ng d\u00f9ng s\u1ed1 \u01b0\u1edbc t\u00ednh. Chi ti\u1ebft ph\u00e2n lo\u1ea1i c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh; ch\u00fang t\u00f4i kh\u00f4ng mu\u1ed1n \u0111\u01b0a ra con s\u1ed1 ch\u01b0a ki\u1ec3m ch\u1ee9ng \u1edf \u0111\u00e2y.<\/p>\n<h2>C\u00f2n c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf<\/h2>\n<ul>\n<li><strong>Chuy\u1ec3n l\u1ed7:<\/strong> l\u1ed7 ph\u00e1t sinh \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i \u0111a 5 n\u0103m li\u00ean t\u1ee5c. \u0110\u1eebng nh\u1ea7m &#8220;5 n\u0103m&#8221; v\u1edbi &#8220;5 l\u1ea7n tr\u1eeb&#8221;: n\u1ebfu h\u1ebft h\u1ea1n th\u00ec l\u1ed7 m\u1ea5t hi\u1ec7u l\u1ef1c d\u00f9 ch\u01b0a tr\u1eeb h\u1ebft.<\/li>\n<li><strong>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb:<\/strong> thu\u1ebf su\u1ea5t th\u1ea5p kh\u00f4ng l\u00e0m thay \u0111\u1ed5i quy t\u1eafc chi ph\u00ed h\u1ee3p l\u00fd. Chi ph\u00ed thi\u1ebfu h\u00f3a \u0111\u01a1n v\u1eabn b\u1ecb lo\u1ea1i.<\/li>\n<li><strong>T\u1ea1m n\u1ed9p h\u1eb1ng qu\u00fd:<\/strong> c\u1ea7n t\u00ednh theo thu\u1ebf su\u1ea5t \u0111\u00fang c\u1ee7a n\u0103m \u0111\u1ec3 tr\u00e1nh n\u1ed9p d\u01b0 ho\u1eb7c thi\u1ebfu; xem <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/lich-nop-thue-hang-thang-cho-doanh-nghiep\/\">l\u1ecbch n\u1ed9p thu\u1ebf h\u1eb1ng th\u00e1ng<\/a>.<\/li>\n<\/ul>\n<h2>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/h2>\n<p>V\u1edbi c\u00f4ng ty m\u1edbi, n\u0103m \u0111\u1ea7u ch\u01b0a c\u00f3 &#8220;doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc&#8221; \u0111\u1ec3 x\u00e9t ng\u01b0\u1ee1ng. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t t\u1ea1m n\u1ed9p v\u00e0 thu\u1ebf su\u1ea5t quy\u1ebft to\u00e1n cho n\u0103m \u0111\u1ea7u, c\u0169ng nh\u01b0 cho doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c chia t\u00e1ch, s\u00e1p nh\u1eadp, ph\u1ee5 thu\u1ed9c v\u00e0o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u1ee7a lu\u1eadt. Ch\u00fang t\u00f4i kh\u00f4ng \u0111\u01b0a k\u1ebft lu\u1eadn \u1edf \u0111\u00e2y; thay v\u00e0o \u0111\u00f3, h\u00e3y mang s\u1ed1 li\u1ec7u th\u1ef1c c\u1ee7a b\u1ea1n \u0111\u1ebfn bu\u1ed5i t\u01b0 v\u1ea5n. N\u1ebfu b\u1ea1n \u0111ang c\u00e2n nh\u1eafc l\u1eadp c\u00f4ng ty, \u0111\u1ecdc <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thanh-lap-cong-ty-tnhh-cac-buoc-va-chi-phi\/\">th\u00e0nh l\u1eadp c\u00f4ng ty TNHH: c\u00e1c b\u01b0\u1edbc v\u00e0 chi ph\u00ed<\/a>.<\/p>\n<h2>Ba c\u00e2u h\u1ecfi \u0111\u1ec3 t\u1ef1 ki\u1ec3m tra<\/h2>\n<ol>\n<li>Doanh thu n\u0103m li\u1ec1n tr\u01b0\u1edbc c\u1ee7a c\u00f4ng ty t\u00f4i tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p l\u00e0 bao nhi\u00eau?<\/li>\n<li>T\u00f4i \u0111\u00e3 d\u00f9ng \u0111\u00fang m\u1ee9c 15%, 17% hay 20% khi t\u1ea1m n\u1ed9p c\u00e1c qu\u00fd n\u0103m nay?<\/li>\n<li>N\u1ebfu doanh thu n\u0103m nay v\u01b0\u1ee3t ng\u01b0\u1ee1ng, k\u1ebf ho\u1ea1ch thu\u1ebf n\u0103m sau thay \u0111\u1ed5i ra sao?<\/li>\n<\/ol>\n<p>Tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c ba c\u00e2u n\u00e0y l\u00e0 b\u1ea1n \u0111\u00e3 \u0111i tr\u01b0\u1edbc nhi\u1ec1u doanh nghi\u1ec7p. Khi c\u1ea7n ng\u01b0\u1eddi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, h\u00e3y xem <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/dich-vu\/quyet-toan\/\">d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n<\/a>, n\u01a1i ch\u00fang t\u00f4i l\u1eadp s\u1eb5n b\u1ea3ng so s\u00e1nh ba k\u1ecbch b\u1ea3n thu\u1ebf su\u1ea5t cho t\u1eebng kh\u00e1ch h\u00e0ng. V\u00e0 n\u1ebfu vi\u1ec7c t\u00ednh thu\u1ebf GTGT c\u1ee7a b\u1ea1n c\u0169ng c\u00f2n l\u1eabn l\u1ed9n, b\u00e0i <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/thue-gtgt-khau-tru-hay-truc-tiep\/\">thu\u1ebf GTGT kh\u1ea5u tr\u1eeb hay tr\u1ef1c ti\u1ebfp<\/a> s\u1ebd gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5.<\/p>\n<div class=\"note\">\n<p><strong>L\u01b0u \u00fd DEMO.<\/strong> N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, DEMO \u2013 s\u1ed1 li\u1ec7u minh ho\u1ea1; \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt 67\/2025\/QH15 chia thu\u1ebf TNDN th\u00e0nh ba m\u1ee9c theo doanh thu n\u0103m tr\u01b0\u1edbc. C\u00e1ch x\u00e1c \u0111\u1ecbnh, v\u00ed d\u1ee5 s\u1ed1 v\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng d\u1ec5 nh\u1ea7m \u1edf ng\u01b0\u1ee1ng 3 t\u1ef7, 50 t\u1ef7.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-40","post","type-post","status-publish","format-standard","hentry","category-thue-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/40","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/comments?post=40"}],"version-history":[{"count":0,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/40\/revisions"}],"wp:attachment":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/media?parent=40"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/categories?post=40"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/tags?post=40"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}