{"id":23545,"date":"2024-12-18T11:00:00","date_gmt":"2024-12-18T04:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23545"},"modified":"2024-12-18T10:31:46","modified_gmt":"2024-12-18T03:31:46","slug":"chinh-sach-moi-ve-thue-thu-nhap-ca-nhan-tu-01-01-2025","status":"publish","type":"post","link":"https:\/\/www.luathoasen.vn\/en\/tin-tuc\/chinh-sach-moi-ve-thue-thu-nhap-ca-nhan-tu-01-01-2025\/","title":{"rendered":"Ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 01\/01\/2025"},"content":{"rendered":"<p class=\"wp-block-paragraph\" style=\"font-size:18px\"><strong>B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 01\/01\/2025 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a ph\u00e1p lu\u1eadt.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"newsIndex\" style=\"font-size:18px\"><strong>S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi b\u00e1n t\u1eeb 01\/01\/2025<\/strong>\u0110i\u1ec1u 8&nbsp;<a href=\"https:\/\/luatvietnam.vn\/tai-chinh\/luat-sua-doi-9-luat-luat-chung-khoan-luat-ke-toan-luat-quan-ly-thue-luat-thue-thu-nhap-ca-nhan-so-56-2024-qh15-380162-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt s\u1ed1 56\/2024\/QH15<\/a>&nbsp;c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a&nbsp;<a href=\"https:\/\/luatvietnam.vn\/thue\/luat-thue-thu-nhap-ca-nhan-2007-33914-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Theo \u0111\u00f3,&nbsp;<strong>t\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1<\/strong>&nbsp;c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c&nbsp;<strong>hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Ngo\u00e0i ra, kho\u1ea3n 5 \u0110i\u1ec1u 6 Lu\u1eadt s\u1ed1 56\/2024\/QH15 c\u0169ng s\u1eeda \u0111\u1ed5i\u0111\u1ed5i, b\u1ed1 sung c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay th\u00ec c\u00f3 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf. Ch\u00ednh ph\u1ee7 s\u1ebd quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:18px\">Ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m v\u00e0 c\u00e1ch th\u1ee9c c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n;<\/li>\n\n\n\n<li style=\"font-size:18px\">H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\"><strong>T\u1eeb 01\/01\/2026, thu nh\u1eadp t\u1eeb kinh doanh tr\u00ean 200 tri\u1ec7u\/n\u0103m \u0111\u1ed3ng m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Hi\u1ec7n nay, ng\u01b0\u1ee1ng thu nh\u1eadp t\u1eeb kinh doanh ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007, s\u1eeda \u0111\u1ed5i b\u1edfi&nbsp;<a href=\"https:\/\/luatvietnam.vn\/thue\/luat-thue-thu-nhap-ca-nhan-2007-33914-d1.html#\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Tuy nhi\u00ean theo quy \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i \u0110i\u1ec1u 17&nbsp;<a href=\"https:\/\/luatvietnam.vn\/thue\/luat-thue-gia-tri-gia-tang-cua-quoc-hoi-so-48-2024-qh15-379409-d1.html\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/a>, ng\u01b0\u1ee1ng thu nh\u1eadp t\u1eeb kinh doanh ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n&nbsp;t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007&nbsp;n\u00eau tr\u00ean ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">C\u1ee5 th\u1ec3, thu nh\u1eadp t\u1eeb kinh doanh ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m:- Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;- Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Trong \u0111\u00f3,&nbsp;<em><strong>thu nh\u1eadp t\u1eeb kinh doanh ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu&nbsp;d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 25 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">\u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 c\u0169ng n\u00eau r\u00f5 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c doanh thu c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i kho\u1ea3n 25 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt n\u00e0y&nbsp;<strong>c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2026.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Nh\u01b0 v\u1eady,&nbsp;<strong>t\u1eeb ng\u00e0y 01\/01\/2026, c\u00e1 nh\u00e2n&nbsp;s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu&nbsp;tr\u00ean 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\">Ngu\u1ed3n: <a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/chinh-sach-moi-ve-thue-thu-nhap-ca-nhan-tu-01-01-2025-565-100358-article.html\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Vi\u1ec7t Nam<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 01\/01\/2025 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a ph\u00e1p lu\u1eadt. S\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi b\u00e1n t\u1eeb 01\/01\/2025\u0110i\u1ec1u 8&nbsp;Lu\u1eadt s\u1ed1 56\/2024\/QH15&nbsp;c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025 \u0111\u00e3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a&nbsp;Lu\u1eadt Thu\u1ebf<\/p>","protected":false},"author":5,"featured_media":23546,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23545"}],"version-history":[{"count":2,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23545\/revisions"}],"predecessor-version":[{"id":23550,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23545\/revisions\/23550"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23546"}],"wp:attachment":[{"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}