{"id":2389,"date":"2026-01-07T03:36:43","date_gmt":"2026-01-07T03:36:43","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=2389"},"modified":"2026-01-08T07:27:04","modified_gmt":"2026-01-08T07:27:04","slug":"tong-hop-nhung-chinh-sach-thue-co-hieu-luc-tu-ngay-01-01-2026","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=2389","title":{"rendered":"T\u1ed4NG H\u1ee2P NH\u1eeeNG CH\u00cdNH S\u00c1CH THU\u1ebe C\u00d3 HI\u1ec6U L\u1ef0C T\u1eea NG\u00c0Y 01\/01\/2026"},"content":{"rendered":"\n

C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt thu\u1ebf, Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ban h\u00e0nh trong n\u0103m 2024\u20132025; Thu\u1ebf c\u01a1 s\u1edf 14 TP H\u1ed3 Ch\u00ed Minh th\u00f4ng b\u00e1o m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2026<\/strong>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

1. B\u1ecf ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh; n\u00e2ng ng\u01b0\u1ee1ng doanh thu mi\u1ec5n thu\u1ebf GTGT, TNCN<\/em><\/strong><\/em><\/p>\n\n\n\n

K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf<\/strong>, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong>:<\/p>\n\n\n\n

– Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/p>\n\n\n\n

– H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>.<\/p>\n\n\n\n

(C\u0103n c\u1ee9 kho\u1ea3n 6 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15; \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf TNCN 2025; kho\u1ea3n 25 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i).<\/p>\n\n\n\n

2. Ch\u1ea5m d\u1ee9t thu, n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/em><\/strong><\/em><\/p>\n\n\n\n

K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, ch\u1ea5m d\u1ee9t vi\u1ec7c thu v\u00e0 n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n\n\n\n

(C\u0103n c\u1ee9 kho\u1ea3n 7 \u0110i\u1ec1u 10 Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15).<\/p>\n\n\n\n

3. \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong><\/em><\/h4>\n\n\n\n

\u00c1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026:<\/p>\n\n\n\n

– M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/p>\n\n\n\n

– M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>. (C\u0103n c\u1ee9 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15; \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNCN 2025).<\/p>\n\n\n\n

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

4. Thay \u0111\u1ed5i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/strong><\/em><\/p>\n\n\n\n

\u00c1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, v\u1edbi 05 b\u1eadc thu\u1ebf, thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 35%<\/strong>, t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf theo th\u00e1ng v\u00e0 theo n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2025, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

B\u1eadc thu\u1ebf<\/strong><\/td>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/strong> (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/td>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/strong> (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/td>Thu\u1ebf su\u1ea5t (%)<\/strong><\/td><\/tr>
1<\/td>\u0110\u1ebfn 120<\/td>\u0110\u1ebfn 10<\/td>5<\/td><\/tr>
2<\/td>Tr\u00ean 120 \u0111\u1ebfn 360<\/td>Tr\u00ean 10 \u0111\u1ebfn 30<\/td>10<\/td><\/tr>
3<\/td>Tr\u00ean 360 \u0111\u1ebfn 720<\/td>Tr\u00ean 30 \u0111\u1ebfn 60<\/td>20<\/td><\/tr>
4<\/td>Tr\u00ean 720 \u0111\u1ebfn 1.200<\/td>Tr\u00ean 60 \u0111\u1ebfn 100<\/td>30<\/td><\/tr>
5<\/td>Tr\u00ean 1.200<\/td>Tr\u00ean 100<\/td>35<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(C\u0103n c\u1ee9 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNCN 2025; \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026).<\/p>\n\n\n\n

5. Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c<\/em><\/strong><\/em><\/p>\n\n\n\n

Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/strong> v\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng t\u01b0 li\u00ean quan v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p (tr\u1eeb c\u00e1c n\u1ed9i dung \u0111\u1eb7c th\u00f9 v\u1ec1 k\u1ebf to\u00e1n c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u0169 cho \u0111\u1ebfn khi c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf).<\/p>\n\n\n\n

(C\u0103n c\u1ee9 \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC).<\/p>\n\n\n\n

6. Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2025 c\u00f3 hi\u1ec7u l\u1ef1c<\/em><\/strong><\/em><\/h4>\n\n\n\n

Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, thay th\u1ebf Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2008<\/strong>, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf li\u00ean quan.<\/p>\n\n\n\n

(C\u0103n c\u1ee9 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 2025).<\/p>\n\n\n\n

7. \u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng m\u1edbi \u0111\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn<\/em><\/strong><\/em><\/h4>\n\n\n\n

C\u0103n c\u1ee9 theo \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 109\/2025\/UBTVQH15<\/a> quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n

S\u1ed1 TT<\/strong><\/td>H\u00e0ng h\u00f3a<\/strong><\/td>\u0110\u01a1n v\u1ecb t\u00ednh<\/strong><\/td>M\u1ee9c thu\u1ebf<\/strong> (\u0111\u1ed3ng\/\u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a)<\/strong><\/td><\/tr>
1<\/td>X\u0103ng, tr\u1eeb etanol<\/td>l\u00edt<\/td>2.000<\/td><\/tr>
2<\/td>Nhi\u00ean li\u1ec7u bay<\/td>l\u00edt<\/td>1.500<\/td><\/tr>
3<\/td>D\u1ea7u diesel<\/td>l\u00edt<\/td>1.000<\/td><\/tr>
4<\/td>D\u1ea7u h\u1ecfa<\/td>l\u00edt<\/td>600<\/td><\/tr>
5<\/td>D\u1ea7u mazut<\/td>l\u00edt<\/td>1.000<\/td><\/tr>
6<\/td>D\u1ea7u nh\u1eddn<\/td>l\u00edt<\/td>1.000<\/td><\/tr>
7<\/td>M\u1ee1 nh\u1eddn<\/td>kg<\/td>1.000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

L\u01b0u \u00fd:<\/em><\/p>\n\n\n\n

– Ngh\u1ecb quy\u1ebft 60\/2024\/UBTVQH15<\/a> h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n\n\n\n

– Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u, m\u1ee1 nh\u1eddn quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c I kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 579\/2018\/UBTVQH14<\/a> t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2026.<\/p>\n\n\n\n

8. \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/em><\/strong><\/em><\/h4>\n\n\n\n

T\u1eeb ng\u00e0y 01\/01\/2026, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng v\u00e0 gi\u1edd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng theo t\u1eebng v\u00f9ng, l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n

V\u00f9ng<\/strong><\/td>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng<\/strong> (\u0110\u01a1n v\u1ecb: \u0111\u1ed3ng\/th\u00e1ng)<\/strong><\/td>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd<\/strong> (\u0110\u01a1n v\u1ecb: \u0111\u1ed3ng\/gi\u1edd)<\/strong><\/td><\/tr>
V\u00f9ng I<\/td>5.310.000<\/td>25.500<\/td><\/tr>
V\u00f9ng II<\/td>4.730.000<\/td>22.700<\/td><\/tr>
V\u00f9ng III<\/td>4.140.000<\/td>20.000<\/td><\/tr>
V\u00f9ng IV<\/td>3.700.000<\/td>17.800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(C\u0103n c\u1ee9 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 293\/2025\/N\u0110-CP).\u200b<\/p>\n\n\n\n

9. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n<\/em><\/strong><\/em><\/h4>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 310\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/01\/2026, quy \u0111\u1ecbnh m\u1ee9c x\u1eed ph\u1ea1t m\u1edbi, t\u0103ng n\u1eb7ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n<\/strong>, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00e0nh vi kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n, l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m.<\/p>\n\n\n\n

Thu\u1ebf c\u01a1 s\u1edf <\/strong>14 TP H\u1ed3 Ch\u00ed Minh<\/strong> \u0111\u1ec1 ngh\u1ecb c\u00e1c doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh:<\/p>\n\n\n\n

Ch\u1ee7 \u0111\u1ed9ng nghi\u00ean c\u1ee9u, n\u1eafm b\u1eaft \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi;<\/p>\n\n\n\n

Th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh;<\/p>\n\n\n\n

Li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn khi c\u00f3 v\u01b0\u1edbng m\u1eafc.<\/p>\n\n\n\n

Thu\u1ebf c\u01a1 s\u1edf <\/strong>14 TP H\u1ed3 Ch\u00ed Minh<\/strong> th\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft, th\u1ef1c hi\u1ec7n.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 c\u00e1c Lu\u1eadt thu\u1ebf, Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a […]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,10],"tags":[],"class_list":["post-2389","post","type-post","status-publish","format-standard","hentry","category-thong-bao","category-tin-ve-thue","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2389"}],"version-history":[{"count":2,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2389\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/2389\/revisions\/2397"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}