{"id":8851,"date":"2025-03-10T17:10:01","date_gmt":"2025-03-10T10:10:01","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=8851"},"modified":"2026-10-07T15:33:44","modified_gmt":"2026-10-07T08:33:44","slug":"cit-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/cit-la-gi","title":{"rendered":"CIT l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"\n

CIT l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a b\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n CIT l\u00e0 g\u00ec<\/strong> v\u00e0 vai tr\u00f2 c\u1ee7a CIT, h\u00e3y c\u00f9ng CareerLink<\/strong> tham kh\u1ea3o n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.\u00a0<\/p>\n\n\n\n

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

CIT l\u00e0 thu\u1ebf g\u00ec? Tr\u1ea3 l\u1eddi ng\u1eafn v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2025<\/h2>\n\n\n\n

CIT (Corporate Income Tax) l\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>, lo\u1ea1i thu\u1ebf tr\u1ef1c thu t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p kinh doanh t\u1ea1i Vi\u1ec7t Nam. Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%, doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng 15% ho\u1eb7c 17% theo Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15.<\/p>\n\n\n\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 14\/6\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025. V\u0103n b\u1ea3n n\u00e0y thay th\u1ebf Lu\u1eadt Thu\u1ebf TNDN n\u0103m 2008 c\u00f9ng c\u00e1c l\u1ea7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u01b0\u1edbc \u0111\u00f3. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft n\u1eb1m \u1edf Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 v\u00e0 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 12\/3\/2026. Thay \u0111\u1ed5i d\u1ec5 th\u1ea5y nh\u1ea5t v\u1edbi doanh nghi\u1ec7p nh\u1ecf l\u00e0 hai m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i m\u1edbi, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/p>\n\n\n\n\n\n
Nh\u00f3m doanh nghi\u1ec7p \/ ho\u1ea1t \u0111\u1ed9ng<\/strong><\/td>Thu\u1ebf su\u1ea5t CIT<\/strong><\/td><\/tr>\n
Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/td>15%<\/td><\/tr>\n
Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/td>17%<\/td><\/tr>\n
C\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i (thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng)<\/td>20%<\/td><\/tr>\n
T\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed<\/td>25%\u201350%, quy\u1ebft \u0111\u1ecbnh theo t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed<\/td><\/tr>\n
Th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm\u2026)<\/td>50%; 40% n\u1ebfu m\u1ecf \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n\n\n

\u2013 Doanh thu d\u00f9ng \u0111\u1ec3 x\u00e9t m\u1ee9c 15% ho\u1eb7c 17% l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc li\u1ec1n k\u1ec1, kh\u00f4ng ph\u1ea3i doanh thu n\u0103m \u0111ang k\u00ea khai.<\/p>\n\n\n\n

\u2013 C\u00f4ng ty con ho\u1eb7c doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng hai m\u1ee9c n\u00e0y khi doanh nghi\u1ec7p li\u00ean k\u1ebft c\u0169ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu t\u01b0\u01a1ng \u1ee9ng, theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/p>\n\n\n\n

\u2013 Thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n ho\u1eb7c l\u0129nh v\u1ef1c v\u1eabn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i ri\u00eang c\u1ee7a Lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n\n\n\n

V\u1edbi K\u1ebf to\u00e1n thu\u1ebf (Tax Accountant), x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t ngay t\u1eeb l\u00fac t\u1ea1m n\u1ed9p theo qu\u00fd gi\u00fap h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a r\u00f5 doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m n\u00e0o, n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/p>\n\n\n\n

CIT l\u00e0 g\u00ec?<\/h2>\n\n\n\n
\n

\u201cCIT l\u00e0 t\u00ean vi\u1ebft t\u1eaft ti\u1ebfng Anh c\u1ee7a t\u1eeb Corporate Incomes Tax, c\u00f3 ngh\u0129a l\u00e0 Thu\u1ebf doanh nghi\u1ec7p hay Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

C\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c c\u00f3 ph\u00e1t sinh thu nh\u1eadp tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam \u0111\u1ec1u s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

Kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u00e1nh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch l\u1ea5y doanh thu tr\u1eeb \u0111i chi ph\u00ed h\u00e0ng h\u00f3a v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, ti\u1ebfp th\u1ecb, b\u00e1n h\u00e0ng v\u00e0 c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. <\/p>\n\n\n\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a CIT l\u00e0 g\u00ec?<\/h2>\n\n\n\n

CIT l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu<\/h3>\n\n\n\n

X\u00e9t v\u1ec1 m\u1eb7t v\u0129 m\u00f4, CIT l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap \u0111i\u1ec1u ti\u1ebft ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf. B\u1ea3n ch\u1ea5t CIT l\u00e0 thu\u1ebf tr\u1ef1c thu n\u00ean Nh\u00e0 n\u01b0\u1edbc th\u01b0\u1eddng c\u00f3 nh\u1eefng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i, mi\u1ec5n gi\u1ea3m nh\u1eb1m khuy\u1ebfn kh\u00edch thu\u1ebf thu nh\u1eadp ho\u1eb7c \u0111\u00e1nh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. T\u1ea5t c\u1ea3 nh\u1eefng \u0111i\u1ec1u n\u00e0y nh\u1eb1m m\u1ee5c ti\u00eau \u0111i\u1ec1u ti\u1ebft n\u1ec1n kinh t\u1ebf. <\/p>\n\n\n\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf CIT<\/h3>\n\n\n\n

Hi\u1ec3u \u0111\u01b0\u1ee3c CIT l\u00e0 g\u00ec<\/strong>, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 ph\u00e1t sinh thu nh\u1eadp. C\u1ee5 th\u1ec3, theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf CIT bao g\u1ed3m: <\/p>\n\n\n\n

– C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

– C\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n nh\u01b0ng c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n\n\n\n

M\u1ee9c thu\u1ebf su\u1ea5t<\/h3>\n\n\n\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p l\u00e0 20%. Tuy nhi\u00ean m\u1ee9c thu\u1ebf su\u1ea5t c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 theo th\u1eddi gian. T\u00f9y v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c khu v\u1ef1c kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i. <\/p>\n\n\n\n

C\u01a1 s\u1edf t\u00ednh thu\u1ebf<\/h3>\n\n\n\n

CIT \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00f3 ngh\u0129a l\u00e0 l\u1ea5y kho\u1ea3n ti\u1ec1n c\u00f2n l\u1ea1i sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng th\u1ee9c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf<\/h3>\n\n\n\n

CIT c\u1ea7n \u0111\u01b0\u1ee3c k\u00ea khai h\u00e0ng qu\u00fd v\u00e0 n\u1ed9p theo m\u1ee9c t\u1ea1m t\u00ednh. V\u00e0o cu\u1ed1i n\u0103m, doanh nghi\u1ec7p s\u1ebd quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n t\u00f9y theo tr\u01b0\u1eddng h\u1ee3p. <\/p>\n\n\n\n

C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n

C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf CIT c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: <\/p>\n\n\n\n\n

\u2013 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

\u2013 Thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n\n\n\n

\u2013 C\u00e1c kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7\u2026<\/p>\n\n\n\n

\u2013 C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n\n

C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n\n\n\n

Chi ph\u00ed h\u1ee3p l\u1ec7 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 nguy\u00ean li\u1ec7u, tr\u1ea3 l\u01b0\u01a1ng, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed qu\u1ea3n l\u00fd, ti\u1ebfp th\u1ecb, b\u00e1n h\u00e0ng\u2026 l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

M\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h3>\n\n\n\n

– <\/strong>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho nh\u00e2n vi\u00ean kh\u00f4ng ghi r\u00f5 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc ho\u1eb7c quy ch\u1ebf, ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7;\u00a0<\/p>\n\n\n\n

– Ti\u1ec1n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; <\/p>\n\n\n\n

– Ph\u1ee5 ph\u00ed, ph\u1ee5 c\u1ea5p \u0111i l\u1ea1i kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n

Th\u00e1ch th\u1ee9c trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp CIT<\/h3>\n\n\n\n

L\u00ed do khi\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd CIT kh\u00f3 kh\u0103n l\u00e0 ngu\u1ed3n t\u1ea1o ra thu\u1ebf thu nh\u1eadp r\u1ea5t \u0111a d\u1ea1ng, c\u1ed9ng th\u00eam vi\u1ec7c m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u00e1ch lu\u1eadt, t\u00ecm m\u1ecdi c\u00e1ch \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n

C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chi ti\u1ebft<\/h2>\n\n\n\n

Theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh (Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn), d\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p t\u00ednh ra s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. <\/p>\n\n\n\n

C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf CIT nh\u01b0 sau:<\/p>\n\n\n\n

Thu\u1ebf CIT ph\u1ea3i n\u1ed9p = Thu nh\u1eadp ch\u1ecbu thu\u1ebf x Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

Trong \u0111\u00f3:<\/p>\n\n\n\n

– Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng doanh thu – chi ph\u00ed + c\u00e1c kho\u1ea3n thu kh\u00e1c.<\/p>\n\n\n\n

– Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo khung thu\u1ebf quy \u0111\u1ecbnh.<\/p>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n v\u00e0 \u0111\u00f3ng thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/p>\n\n\n\n

– Doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf CIT b\u1eb1ng 20% t\u1ed5ng thu nh\u1eadp;<\/p>\n\n\n\n

– N\u1ed9p thu\u1ebf \u1edf m\u1ee9c t\u1eeb 25 – 50% \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed (theo Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15);<\/p>\n\n\n\n

– N\u1ed9p thu\u1ebf \u1edf m\u1ee9c 50% thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u0103m d\u00f2 t\u00e0i nguy\u00ean qu\u00fd nh\u01b0 v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd\u2026 N\u1ebfu m\u1ecf khai th\u00e1c \u1edf v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u00ec thu\u1ebf su\u1ea5t l\u00e0 40%. <\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 th\u00ec ph\u1ea7n \u0111\u01b0\u1ee3c tr\u00edch ra l\u1eadp qu\u1ef9 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. <\/p>\n\n\n\n

T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf CIT?<\/h2>\n\n\n\n

Vi\u1ec7c n\u1ed9p thu\u1ebf CIT l\u00e0 h\u00ecnh th\u1ee9c g\u00f3p s\u1ee9c c\u00f9ng Nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng, d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng nh\u01b0 d\u1ecbch v\u1ee5 y t\u1ebf, ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i, qu\u1ed1c ph\u00f2ng an ninh… gi\u00fap x\u00e2y d\u1ef1ng n\u1ec1n kinh t\u1ebf n\u00f3i chung v\u00e0 b\u1ea3o tr\u1ee3 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ph\u00e1t tri\u1ec3n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh. <\/p>\n\n\n\n

Ngo\u00e0i ra, vi\u1ec7c thu thu\u1ebf CIT c\u00f2n nh\u1eb1m \u0111i\u1ec1u ti\u1ebft v\u00e0 ki\u1ec3m so\u00e1t th\u1ecb tr\u01b0\u1eddng. N\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh n\u1ed9p thu\u1ebf, Nh\u00e0 n\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u0169ng nh\u01b0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf chung. <\/p>\n\n\n\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 bao l\u00e2u?<\/h2>\n\n\n\n

C\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf: theo th\u00e1ng, theo qu\u00fd ho\u1eb7c theo n\u0103m.<\/p>\n\n\n\n

N\u1ebfu n\u1ed9p thu\u1ebf theo th\u00e1ng th\u00ec h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo. <\/p>\n\n\n\n

N\u1ebfu n\u1ed9p thu\u1ebf theo qu\u00fd th\u00ec h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo. <\/p>\n\n\n\n

N\u1ebfu quy\u1ebft to\u00e1n thu\u1ebf theo n\u0103m th\u00ec h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh. <\/p>\n\n\n\n

M\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn lu\u1eadt v\u1ec1 thu\u1ebf CIT m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5<\/h2>\n\n\n\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n thu\u1ebf CIT l\u00e0 g\u00ec, doanh nghi\u1ec7p c\u1ea7n nghi\u00ean c\u1ee9u m\u1ed9t v\u00e0i th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n

V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 26\/VBHN – BTC: h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110 \u2013 CP (nay Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP).<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT – BTC: h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110 – CP ban h\u00e0nh ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC ng\u00e0y 12\/3\/2026, h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP).<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT – BTC: h\u01b0\u1edbng d\u1eabn v\u1ec1 Thu\u1ebf CIT theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110 \u2013 CP (c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025). <\/p>\n\n\n\n

C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m thu\u1ebf t\u1ea1i CareerLink<\/h2>\n\n\n\n

Thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng ng\u00e0nh quan tr\u1ecdng \u0111\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf nh\u01b0ng l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 v\u1eabn c\u00f2n thi\u1ebfu h\u1ee5t so v\u1edbi nhu c\u1ea7u. Th\u1ebf n\u00ean, n\u1ebfu b\u1ea1n c\u00f3 ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng th\u00ec ch\u1eafc ch\u1eafn c\u00f3 r\u1ea5t nhi\u1ec1u c\u01a1 h\u1ed9i \u0111ang ch\u1edd \u0111\u00f3n b\u1ea1n. Truy c\u1eadp v\u00e0o Careerlink.vn, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u00ecm th\u1ea5y nhi\u1ec1u v\u1ecb tr\u00ed h\u1ea5p d\u1eabn nh\u01b0 thanh tra thu\u1ebf, t\u01b0 v\u1ea5n vi\u00ean v\u1ec1 thu\u1ebf, chuy\u00ean vi\u00ean ki\u1ec3m tra – gi\u00e1m s\u00e1t vi\u00ean thu\u1ebf, vi\u1ec7c l\u00e0m chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p\u2026 CareerLink c\u00f2n cung c\u1ea5p c\u00e1c m\u1eabu CV cho ng\u00e0nh n\u00e0y \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 t\u1ea1o cho m\u00ecnh m\u1eabu CV chuy\u00ean nghi\u1ec7p. <\/p>\n\n\n\n

Tr\u00ean \u0111\u00e2y l\u00e0 n\u1ed9i dung gi\u1ea3i th\u00edch CIT l\u00e0 g\u00ec<\/strong> v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan. \u0110\u1eebng qu\u00ean c\u00f9ng CareerLink<\/strong> t\u00ecm hi\u1ec3u th\u00eam nh\u1eefng thu\u1eadt ng\u1eef kh\u00e1c \u0111\u1ec3 t\u0103ng th\u00eam hi\u1ec3u bi\u1ebft v\u00e0 ki\u1ebfn th\u1ee9c nh\u00e9.\u00a0<\/p>\n\n\n\n

Trang Tr\u1ea7n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

CIT l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a b\u1ea5t c\u1ee9 doanh nghi\u1ec7p n\u00e0o. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n CIT …<\/p>\n","protected":false},"author":58,"featured_media":8852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-8851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/8851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=8851"}],"version-history":[{"count":2,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/8851\/revisions"}],"predecessor-version":[{"id":30147,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/8851\/revisions\/30147"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/8852"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=8851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=8851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=8851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}