{"id":3275,"date":"2026-08-05T09:24:14","date_gmt":"2026-08-05T02:24:14","guid":{"rendered":"https:\/\/blog.datacore.vn\/?p=3275"},"modified":"2026-08-05T10:41:12","modified_gmt":"2026-08-05T03:41:12","slug":"chinh-sach-thue-sme-viet-nam-2026","status":"publish","type":"post","link":"https:\/\/blog.datacore.vn\/vi\/chinh-sach-thue-sme-viet-nam-2026\/","title":{"rendered":"Ch\u00ednh S\u00e1ch Thu\u1ebf SME Vi\u1ec7t Nam: B\u01b0\u1edbc Ngo\u1eb7t Gi\u1ea3m Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p C\u00f2n 12% N\u0103m 2026"},"content":{"rendered":"

T\u00f3m t\u1eaft:<\/strong> Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 giao B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong n\u0103m 2026, v\u1edbi m\u1ee9c thu\u1ebf \u0111\u1ec1 xu\u1ea5t theo b\u1eadc 12%, 15% v\u00e0 17% t\u00f9y doanh thu. Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam n\u00e0y ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng th\u00fac \u0111\u1ea9y khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n m\u00e0 doanh nghi\u1ec7p d\u1eef li\u1ec7u c\u1ea7n theo d\u00f5i s\u00e1t.<\/p>\n\n\n

Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam \u0111ang h\u00e0nh \u0111\u1ed9ng \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba khi n\u1ec1n kinh t\u1ebf \u0111\u1eb7t m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng hai ch\u1eef s\u1ed1 trong n\u0103m nay. Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 ch\u1ec9 \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho nh\u00f3m SME, c\u00f9ng v\u1edbi ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 h\u1ed9 kinh doanh. C\u00e1c thay \u0111\u1ed5i d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o cu\u1ed1i n\u0103m 2026, sau khi Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed9ng th\u00e1i \u0111\u01a1n l\u1ebb. N\u00f3 n\u1eb1m trong m\u1ed9t g\u00f3i c\u1ea3i c\u00e1ch r\u1ed9ng h\u01a1n, bao g\u1ed3m kh\u1ea5u tr\u1eeb chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n \u1edf m\u1ee9c 200% chi ph\u00ed th\u1ef1c t\u1ebf, c\u00f9ng v\u1edbi mi\u1ec5n thu\u1ebf ba n\u0103m cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba m\u1edbi th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ea7u ti\u00ean.<\/p>\n\n\n

\"Ch\u00ednh<\/figure>\n\n\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam th\u1ef1c s\u1ef1 \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u g\u00ec?<\/h2>\n\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam \u0111ang \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u \u0111\u1ec1 xu\u1ea5t ba m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo b\u1eadc d\u1ef1a tr\u00ean doanh thu h\u00e0ng n\u0103m. Doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf 12%. Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng s\u1ebd ch\u1ecbu m\u1ee9c 15%.<\/p>\n\n\n

C\u00e1c doanh nghi\u1ec7p SME kh\u00e1c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00ean ng\u01b0\u1ee1ng \u0111\u00f3 s\u1ebd ch\u1ecbu m\u1ee9c 17%, v\u1eabn th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ti\u00eau chu\u1ea9n 20% \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p l\u1edbn. C\u1ea5u tr\u00fac theo b\u1eadc n\u00e0y \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 mang l\u1ea1i m\u1ee9c gi\u1ea3m s\u00e2u nh\u1ea5t cho doanh nghi\u1ec7p nh\u1ecf nh\u1ea5t, \u0111\u1ed3ng th\u1eddi t\u0103ng d\u1ea7n m\u1ee9c thu\u1ebf khi doanh nghi\u1ec7p m\u1edf r\u1ed9ng quy m\u00f4.<\/p>\n\n\n

Ngo\u00e0i vi\u1ec7c gi\u1ea3m m\u1ee9c thu\u1ebf su\u1ea5t, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ea7u ti\u00ean. \u0110\u00e2y l\u00e0 kho\u1ea3n mi\u1ec5n thu\u1ebf ri\u00eang, c\u1ed9ng th\u00eam v\u00e0o c\u1ea5u tr\u00fac thu\u1ebf theo b\u1eadc sau khi giai \u0111o\u1ea1n mi\u1ec5n thu\u1ebf k\u1ebft th\u00fac.<\/p>\n\n\n\n

\"Ch\u00ednh<\/figure>\n\n\n\n

V\u00ec sao ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam thay \u0111\u1ed5i v\u00e0o l\u00fac n\u00e0y?<\/h2>\n\n\n

Vi\u1ec7t Nam \u0111\u1eb7t m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng GDP hai ch\u1eef s\u1ed1 \u0111\u1ea7y tham v\u1ecdng cho n\u0103m 2026, v\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chi\u1ebfm ph\u1ea7n l\u1edbn tuy\u1ec7t \u0111\u1ed1i s\u1ed1 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam. Gi\u1ea3m thu\u1ebf cho nh\u00f3m n\u00e0y \u0111\u01b0\u1ee3c nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch xem l\u00e0 \u0111\u00f2n b\u1ea9y tr\u1ef1c ti\u1ebfp cho \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n, tuy\u1ec3n d\u1ee5ng v\u00e0 ch\u00ednh th\u1ee9c h\u00f3a h\u1ed9 kinh doanh.<\/p>\n\n\n

Chuy\u00ean gia thu\u1ebf c\u0169ng \u0111\u00e3 k\u00eau g\u1ecdi Vi\u1ec7t Nam t\u00e1i thi\u1ebft k\u1ebf c\u01a1 ch\u1ebf \u01b0u \u0111\u00e3i r\u1ed9ng h\u01a1n \u0111\u1ec3 gi\u00fap SME m\u1edf r\u1ed9ng quy m\u00f4 thay v\u00ec c\u1ed1 t\u00ecnh duy tr\u00ec quy m\u00f4 nh\u1ecf \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, m\u1ed9t th\u00e1ch th\u1ee9c thi\u1ebft k\u1ebf m\u00e0 nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch c\u1ea7n gi\u1ea3i quy\u1ebft khi ho\u00e0n thi\u1ec7n c\u00e1c b\u1eadc thu\u1ebf m\u1edbi. Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam c\u0169ng ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh c\u00f3 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f4ng b\u1ed1 n\u0103m 2026.<\/p>\n\n\n

Kh\u1ea5u tr\u1eeb chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n \u1edf m\u1ee9c 200% nh\u1eafm tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p SME c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u, khuy\u1ebfn kh\u00edch \u0111\u00fang lo\u1ea1i h\u00ecnh t\u0103ng tr\u01b0\u1edfng d\u1ef1a tr\u00ean \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o m\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh t\u1ebf Vi\u1ec7t Nam \u0111ang h\u01b0\u1edbng t\u1edbi.<\/p>\n\n\n\n

\"Ch\u00ednh<\/figure>\n\n\n\n

Doanh nghi\u1ec7p d\u1eef li\u1ec7u n\u00ean theo d\u00f5i g\u00ec khi ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam thay \u0111\u1ed5i?<\/h2>\n\n\n

Thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf \u1edf quy m\u00f4 n\u00e0y t\u00e1c \u0111\u1ed9ng lan t\u1ecfa \u0111\u1ebfn t\u00e0i ch\u00ednh doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh v\u00e0 xu h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 theo ng\u00e0nh. Doanh nghi\u1ec7p d\u1eef li\u1ec7u \u0111\u00e1nh gi\u00e1 th\u1ecb tr\u01b0\u1eddng SME Vi\u1ec7t Nam c\u1ea7n d\u1eef li\u1ec7u c\u1eadp nh\u1eadt v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng \u0111\u0103ng k\u00fd kinh doanh, ph\u00e2n b\u1ed5 theo b\u1eadc doanh thu v\u00e0 xu h\u01b0\u1edbng ch\u00ednh th\u1ee9c h\u00f3a khu v\u1ef1c phi ch\u00ednh th\u1ee9c.<\/p>\n\n\n

C\u00e1c doanh nghi\u1ec7p theo d\u00f5i t\u0103ng tr\u01b0\u1edfng doanh nghi\u1ec7p FDI t\u1ea1i TP H\u1ed3 Ch\u00ed Minh<\/a> v\u00e0 d\u1eef li\u1ec7u m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a thu\u1ebf quan<\/a> s\u1ebd mu\u1ed1n t\u00edch h\u1ee3p th\u00eam ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam n\u00e0y v\u00e0o m\u00f4 h\u00ecnh ph\u00e2n t\u00edch, v\u00ec m\u1ee9c thu\u1ebf hi\u1ec7u qu\u1ea3 th\u1ea5p h\u01a1n th\u01b0\u1eddng th\u00fac \u0111\u1ea9y \u0111\u0103ng k\u00fd v\u00e0 m\u1edf r\u1ed9ng kinh doanh nhanh h\u01a1n \u1edf nh\u00f3m doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/p>\n\n\n

Kho\u1ea3ng th\u1eddi gian mi\u1ec5n thu\u1ebf ba n\u0103m cho SME m\u1edbi \u0111\u0103ng k\u00fd c\u0169ng c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m thay \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh, khi ng\u01b0\u1eddi s\u00e1ng l\u1eadp c\u00f3 th\u1ec3 ch\u1ecdn ch\u00ednh th\u1ee9c h\u00f3a s\u1edbm h\u01a1n \u0111\u1ec3 h\u01b0\u1edfng tr\u1ecdn l\u1ee3i \u00edch mi\u1ec5n thu\u1ebf ngay khi lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam so v\u1edbi m\u1ee9c thu\u1ebf ti\u00eau chu\u1ea9n th\u1ebf n\u00e0o?<\/h2>\n\n\n

M\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ti\u00eau chu\u1ea9n cho doanh nghi\u1ec7p l\u1edbn t\u1ea1i Vi\u1ec7t Nam v\u1eabn gi\u1eef \u1edf 20%, ngh\u0129a l\u00e0 c\u00e1c b\u1eadc thu\u1ebf SME \u0111\u1ec1 xu\u1ea5t mang l\u1ea1i m\u1ee9c gi\u1ea3m \u0111\u00e1ng k\u1ec3 \u1edf m\u1ecdi ng\u01b0\u1ee1ng doanh thu. M\u1ed9t doanh nghi\u1ec7p v\u1eeba v\u01b0\u1ee3t ng\u01b0\u1ee1ng th\u1ea5p nh\u1ea5t v\u1eabn ch\u1ec9 ch\u1ecbu m\u1ee9c 15%, ch\u00eanh l\u1ec7ch 5 \u0111i\u1ec3m ph\u1ea7n tr\u0103m so v\u1edbi m\u1ee9c ti\u00eau chu\u1ea9n, c\u1ed9ng d\u1ed3n \u0111\u00e1ng k\u1ec3 qua nhi\u1ec1u n\u0103m t\u00e0i ch\u00ednh.<\/p>\n\n\n

Kho\u1ea3ng c\u00e1ch n\u00e0y l\u00e0 c\u00f3 ch\u1ee7 \u0111\u00edch. Nh\u00e0 ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch mu\u1ed1n SME gi\u1eef l\u1ea1i nhi\u1ec1u v\u1ed1n h\u01a1n \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 trong nh\u1eefng n\u0103m t\u0103ng tr\u01b0\u1edfng cao nh\u1ea5t, thay v\u00ec m\u1ea5t m\u1ed9t ph\u1ea7n l\u1edbn l\u1ee3i nhu\u1eadn v\u00e0o thu\u1ebf \u0111\u00fang giai \u0111o\u1ea1n kh\u00f3 ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng ch\u00ednh th\u1ee9c v\u00e0 th\u1ecb tr\u01b0\u1eddng v\u1ed1n nh\u1ea5t.<\/p>\n\n\n\n

\"Ch\u00ednh<\/figure>\n\n\n\n

R\u1ee7i ro n\u00e0o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c tri\u1ec3n khai ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam?<\/h2>\n\n\n

Th\u00e1ch th\u1ee9c thi\u1ebft k\u1ebf trung t\u00e2m m\u00e0 chuy\u00ean gia thu\u1ebf \u0111\u00e3 ch\u1ec9 ra l\u00e0 \"b\u1eaby quy m\u00f4 SME\" c\u1ed5 \u0111i\u1ec3n, khi doanh nghi\u1ec7p c\u1ed1 t\u00ecnh duy tr\u00ec doanh thu d\u01b0\u1edbi m\u1ed9t ng\u01b0\u1ee1ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thay v\u00ec m\u1edf r\u1ed9ng v\u01b0\u1ee3t qua ng\u01b0\u1ee1ng \u0111\u00f3. C\u1ea5u tr\u00fac ba b\u1eadc c\u1ee7a Vi\u1ec7t Nam thay v\u00ec m\u1ed9t ng\u01b0\u1ee1ng duy nh\u1ea5t l\u00e0 m\u1ed9t c\u00e1ch l\u00e0m gi\u1ea3m hi\u1ec7u \u1ee9ng n\u00e0y.<\/p>\n\n\n

Th\u1eddi \u0111i\u1ec3m tri\u1ec3n khai l\u00e0 c\u00e2u h\u1ecfi m\u1edf kh\u00e1c. Ch\u00ednh s\u00e1ch y\u00eau c\u1ea7u Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc khi c\u00e1c m\u1ee9c thu\u1ebf SME m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd, ngh\u0129a l\u00e0 ng\u00e0y hi\u1ec7u l\u1ef1c ch\u00ednh x\u00e1c trong n\u0103m 2026 v\u1eabn ph\u1ee5 thu\u1ed9c v\u00e0o l\u1ecbch tr\u00ecnh l\u1eadp ph\u00e1p.<\/p>\n\n\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam ph\u00f9 h\u1ee3p th\u1ebf n\u00e0o v\u1edbi chi\u1ebfn l\u01b0\u1ee3c khu v\u1ef1c t\u01b0 nh\u00e2n?<\/h2>\n\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam l\u00e0 m\u1ed9t ph\u1ea7n trong ch\u01b0\u01a1ng tr\u00ecnh c\u1ea3i c\u00e1ch l\u1edbn h\u01a1n nh\u1eb1m c\u1ee7ng c\u1ed1 vai tr\u00f2 c\u1ee7a khu v\u1ef1c kinh t\u1ebf t\u01b0 nh\u00e2n. L\u00e3nh \u0111\u1ea1o Vi\u1ec7t Nam \u0111\u00e3 nhi\u1ec1u l\u1ea7n kh\u1eb3ng \u0111\u1ecbnh doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee9 kh\u00f4ng ph\u1ea3i m\u1edf r\u1ed9ng doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, s\u1ebd l\u00e0 \u0111\u1ed9ng l\u1ef1c ch\u00ednh cho m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng hai ch\u1eef s\u1ed1 n\u0103m 2026.<\/p>\n\n\n

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba chi\u1ebfm ph\u1ea7n l\u1edbn s\u1ed1 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u1ea1i Vi\u1ec7t Nam, nh\u01b0ng tr\u01b0\u1edbc \u0111\u00e2y ph\u1ea3i ch\u1ecbu g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7 kh\u00f4ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi quy m\u00f4. M\u1ee9c thu\u1ebf hi\u1ec7u qu\u1ea3 th\u1ea5p h\u01a1n c\u00f9ng y\u00eau c\u1ea7u b\u00e1o c\u00e1o \u0111\u01a1n gi\u1ea3n h\u01a1n nh\u1eb1m thu h\u1eb9p kho\u1ea3ng c\u00e1ch \u0111\u00f3 v\u00e0 khi\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd ch\u00ednh th\u1ee9c tr\u1edf n\u00ean h\u1ea5p d\u1eabn h\u01a1n.<\/p>\n\n\n

H\u1ed9 kinh doanh, v\u1ed1n \u1edf m\u1ed9t b\u1eadc th\u1ea5p h\u01a1n SME \u0111\u0103ng k\u00fd ch\u00ednh th\u1ee9c, l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 c\u1ee7a g\u00f3i h\u1ed7 tr\u1ee3 \u0111i k\u00e8m ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam. Chuy\u1ec3n \u0111\u1ed5i h\u1ed9 kinh doanh th\u00e0nh doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ch\u00ednh th\u1ee9c t\u1eeb l\u00e2u \u0111\u00e3 l\u00e0 m\u1ee5c ti\u00eau ch\u00ednh s\u00e1ch, v\u00ec doanh nghi\u1ec7p ch\u00ednh th\u1ee9c \u0111\u00f3ng thu\u1ebf, ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng ch\u00ednh th\u1ee9c v\u00e0 xu\u1ea5t hi\u1ec7n trong th\u1ed1ng k\u00ea kinh t\u1ebf ch\u00ednh th\u1ee9c.<\/p>\n\n\n\n

C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n

M\u1ee9c thu\u1ebf \u0111\u1ec1 xu\u1ea5t trong ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?<\/h3>\n\n

M\u1ee9c thu\u1ebf \u0111\u1ec1 xu\u1ea5t l\u00e0 12% cho doanh thu \u0111\u1ebfn 3 t\u1ef7 \u0111\u1ed3ng, 15% cho doanh thu t\u1eeb 3 t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng, v\u00e0 17% cho c\u00e1c SME kh\u00e1c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00ean ng\u01b0\u1ee1ng \u0111\u00f3.<\/p>\n\n\n

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o?<\/h3>\n\n

C\u00e1c thay \u0111\u1ed5i d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o cu\u1ed1i n\u0103m 2026, sau khi Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n

Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf b\u1ed5 sung kh\u00f4ng?<\/h3>\n\n

C\u00f3. Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ea7u ti\u00ean.<\/p>\n\n\n

M\u1ee9c thu\u1ebf ti\u00eau chu\u1ea9n so s\u00e1nh th\u1ebf n\u00e0o?<\/h3>\n\n

M\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ti\u00eau chu\u1ea9n cho doanh nghi\u1ec7p l\u1edbn t\u1ea1i Vi\u1ec7t Nam l\u00e0 20%, ngh\u0129a l\u00e0 m\u1ed7i b\u1eadc thu\u1ebf SME \u0111\u1ec1 xu\u1ea5t \u0111\u1ec1u th\u1ea5p h\u01a1n t\u1eeb 3 \u0111\u1ebfn 8 \u0111i\u1ec3m ph\u1ea7n tr\u0103m so v\u1edbi m\u1ee9c ti\u00eau chu\u1ea9n.<\/p>\n\n\n

D\u1ecbch V\u1ee5 T\u00ecnh B\u00e1o Doanh Nghi\u1ec7p<\/a> c\u1ee7a DataCore theo d\u00f5i d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh, b\u1eadc doanh thu v\u00e0 c\u1ea5u tr\u00fac doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1ch \u0111\u00e1ng tin c\u1eady \u0111\u1ec3 theo d\u00f5i ph\u1ea3n \u1ee9ng c\u1ee7a SME tr\u01b0\u1edbc ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam khi c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>","protected":false},"excerpt":{"rendered":"

Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 12-17% theo doanh thu n\u0103m 2026. \u00dd ngh\u0129a g\u00ec cho doanh nghi\u1ec7p d\u1eef li\u1ec7u v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>","protected":false},"author":19,"featured_media":3267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","_swt_meta_header_display":false,"_swt_meta_footer_display":false,"_swt_meta_site_title_display":false,"_swt_meta_sticky_header":false,"_swt_meta_transparent_header":false,"footnotes":""},"categories":[19,82],"tags":[2471,2474,2176,2477],"class_list":["post-3275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-vi","category-cong-nghe-vi","tag-chinh-sach-thue-viet-nam-vi","tag-doanh-nghiep-nho-va-vua-vi","tag-kinh-te-viet-nam-2026-vi","tag-thue-thu-nhap-doanh-nghiep-vi"],"uagb_featured_image_src":{"full":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0.jpg",1200,630,false],"thumbnail":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0-150x150.jpg",150,150,true],"medium":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0-300x158.jpg",300,158,true],"medium_large":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0-768x403.jpg",768,403,true],"large":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0-1024x538.jpg",1024,538,true],"1536x1536":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0.jpg",1200,630,false],"2048x2048":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0.jpg",1200,630,false],"trp-custom-language-flag":["https:\/\/blog.datacore.vn\/wp-content\/uploads\/2026\/08\/vietnam-sme-tax-policy-0-18x9.jpg",18,9,true]},"uagb_author_info":{"display_name":"DataCore Marketing","author_link":"https:\/\/blog.datacore.vn\/vi\/author\/datacore_marketing\/"},"uagb_comment_info":0,"uagb_excerpt":"Ch\u00ednh s\u00e1ch thu\u1ebf SME Vi\u1ec7t Nam \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 12-17% theo doanh thu n\u0103m 2026. \u00dd ngh\u0129a g\u00ec cho doanh nghi\u1ec7p d\u1eef li\u1ec7u v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.","_links":{"self":[{"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/posts\/3275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/comments?post=3275"}],"version-history":[{"count":2,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/posts\/3275\/revisions"}],"predecessor-version":[{"id":3289,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/posts\/3275\/revisions\/3289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/media\/3267"}],"wp:attachment":[{"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/media?parent=3275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/categories?post=3275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.datacore.vn\/vi\/wp-json\/wp\/v2\/tags?post=3275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}