{"id":2450,"date":"2026-01-01T20:22:39","date_gmt":"2026-01-01T13:22:39","guid":{"rendered":"https:\/\/enilaw.com\/?p=2450"},"modified":"2026-01-13T21:12:38","modified_gmt":"2026-01-13T14:12:38","slug":"tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026","status":"publish","type":"post","link":"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/","title":{"rendered":"T\u01b0 V\u1ea5n Ph\u00e1p Lu\u1eadt Thu\u1ebf Cho C\u00f4ng Ty C\u00f3 V\u1ed1n N\u01b0\u1edbc Ngo\u00e0i: Gi\u1ea3i Ph\u00e1p T\u1ed1i \u01afu T\u00e0i Ch\u00ednh 2026"},"content":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u1eeba mang l\u1ea1i nhi\u1ec1u c\u01a1 h\u1ed9i \u01b0u \u0111\u00e3i h\u1ea5p d\u1eabn, v\u1eeba ti\u1ec1m \u1ea9n nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p do s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh. Vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1, chi ph\u00ed h\u1ee3p l\u00fd hay c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1. T\u1ea1i <strong>EniLaw<\/strong>, ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean s\u00e2u, gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch, \u0111\u00fang lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn b\u1ec1n v\u1eefng.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#I_Cac_loai_thue_ap_dung_doi_voi_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\" >I. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#Thue_mon_bai_Le_phi_mon_bai\" >Thu\u1ebf m\u00f4n b\u00e0i (L\u1ec7 ph\u00ed m\u00f4n b\u00e0i)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#Thue_thu_nhap_doanh_nghiep_TNDN\" >Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#Thue_gia_tri_gia_tang_VAT\" >Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#Thue_tieu_thu_dac_biet\" >Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#Thue_xuat_nhap_khau\" >Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#II_Khi_nao_cong_ty_co_von_nuoc_ngoai_can_Tu_van_phap_luat_thue\" >II. Khi n\u00e0o c\u00f4ng ty c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i c\u1ea7n T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#III_Noi_dung_cong_viec_EniLaw_thuc_hien_tu_van_phap_luat_thue_cho_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\" >III. N\u1ed9i dung c\u00f4ng vi\u1ec7c EniLaw th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#IV_Ho_so_cong_ty_can_cung_cap_hang_quy_khi_su_dung_dich_vu_ke_toan_thue_cua_EniLaw\" >IV. H\u1ed3 s\u01a1 c\u00f4ng ty c\u1ea7n cung c\u1ea5p h\u00e0ng qu\u00fd khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a EniLaw<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-giai-phap-toi-uu-tai-chinh-2026\/#V_Dich_vu_cua_EniLaw_ve_tu_van_phap_luat_thue_cho_cong_ty_co_von_dau_tu_nuoc_ngoai_tai_Viet_Nam\" >V. D\u1ecbch v\u1ee5 c\u1ee7a EniLaw v\u1ec1 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf cho c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<!DOCTYPE html>\n<html lang=\"vi\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n    <title>EniLaw &#8211; Enterprise &#038; Investment<\/title>\n\n    <!-- Font Inter -->\n    <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600;700&#038;display=swap\" rel=\"stylesheet\">\n\n    <style>\n        body {\n            margin: 0;\n            padding: 20px;\n            font-family: 'Inter', sans-serif;\n            background-color: #f4f6f9;\n        }\n\n        .enilaw-box {\n            max-width: 900px;\n            margin: 0 auto;\n            padding: 32px 28px;\n            background: #ffffff;\n            border: 3px solid #ea5334;\n            border-radius: 18px;\n            box-shadow: 0 12px 32px rgba(234, 83, 52, 0.25);\n            text-align: center;\n            transition: all 0.35s ease;\n        }\n\n        .enilaw-box:hover {\n            transform: translateY(-6px);\n            box-shadow: 0 18px 45px rgba(234, 83, 52, 0.35);\n        }\n\n        .enilaw-title {\n            font-size: 26px;\n            font-weight: 700;\n            color: #022B60;\n            margin-bottom: 16px;\n        }\n\n        .enilaw-content {\n            font-size: 16px;\n            line-height: 1.75;\n            color: #022B60;\n            margin-bottom: 28px;\n        }\n\n        .enilaw-content strong {\n            color: #ea5334;\n            font-weight: 600;\n        }\n\n        .enilaw-btn {\n            display: inline-flex;\n            align-items: center;\n            justify-content: center;\n            gap: 10px;\n            padding: 14px 34px;\n            background: linear-gradient(135deg, #ea5334, #ff7a5c);\n            color: #ffffff;\n            text-decoration: none;\n            font-size: 16px;\n            font-weight: 600;\n            border-radius: 999px;\n            box-shadow: 0 8px 22px rgba(234, 83, 52, 0.45);\n            transition: all 0.3s ease;\n        }\n\n        .enilaw-btn:hover {\n            transform: scale(1.06);\n            box-shadow: 0 12px 30px rgba(234, 83, 52, 0.6);\n            background: linear-gradient(135deg, #ff7a5c, #ea5334);\n        }\n\n        \/* Responsive Mobile *\/\n        @media (max-width: 600px) {\n            .enilaw-box {\n                padding: 26px 20px;\n            }\n\n            .enilaw-title {\n                font-size: 22px;\n            }\n\n            .enilaw-content {\n                font-size: 15px;\n            }\n\n            .enilaw-btn {\n                width: 100%;\n                padding: 14px 0;\n            }\n        }\n    <\/style>\n<\/head>\n<body>\n\n    <div class=\"enilaw-box\">\n        <div class=\"enilaw-title\">\n            EniLaw &#8211; Enterprise &#038; Investment\n        <\/div>\n\n        <div class=\"enilaw-content\">\n            <strong>EniLaw<\/strong> chuy\u00ean t\u01b0 v\u1ea5n <strong>Ph\u00e1p L\u00fd Doanh Nghi\u1ec7p<\/strong>, \n            <strong>\u0110\u1ea7u T\u01b0 FDI<\/strong>, <strong>M&#038;A<\/strong> \u548c\n<strong>Thu\u1ebf \u2013 K\u1ebf To\u00e1n<\/strong> t\u1ea1i <strong>TP.HCM, B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, Long An, T\u00e2y Ninh<\/strong>. D\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng, nhanh ch\u00f3ng, gi\u00e1 t\u1ed1t, uy t\u00edn.\n        <\/div>\n\n        <a href=\"https:\/\/enilaw.com\/lien-he\/\" class=\"enilaw-btn\">\n            Li\u00ean H\u1ec7 H\u1ed7 Tr\u1ee3 Nhanh Ch\u00f3ng\n        <\/a>\n    <\/div>\n\n<\/body>\n<\/html>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"I_Cac_loai_thue_ap_dung_doi_voi_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\"><\/span>I. C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Khi <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/thanh-lap-cong-ty-100-von-nuoc-ngoai\">th\u00e0nh l\u1eadp c\u00f4ng ty v\u1ed1n n\u01b0\u1edbc ngo\u00e0i<\/a> t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u01a1 b\u1ea3n sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_mon_bai_Le_phi_mon_bai\"><\/span>Thu\u1ebf m\u00f4n b\u00e0i (L\u1ec7 ph\u00ed m\u00f4n b\u00e0i)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 kho\u1ea3n ph\u00ed c\u1ed1 \u0111\u1ecbnh n\u1ed9p h\u00e0ng n\u0103m d\u1ef1a tr\u00ean m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh. Theo quy \u0111\u1ecbnh c\u1ee7a <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/mof.gov.vn\/\">B\u1ed9 T\u00e0i ch\u00ednh<\/a>, doanh nghi\u1ec7p FDI m\u1edbi th\u00e0nh l\u1eadp n\u0103m 2026 th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u ti\u00ean ho\u1ea1t \u0111\u1ed9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_doanh_nghiep_TNDN\"><\/span>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng hi\u1ec7n nay l\u00e0 20%. Tuy nhi\u00ean, c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c danh m\u1ee5c khuy\u1ebfn kh\u00edch <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/dau-tu\">\u6295\u8d44<\/a> t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (10% &#8211; 15%) v\u00e0 l\u1ed9 tr\u00ecnh mi\u1ec5n, gi\u1ea3m thu\u1ebf (mi\u1ec5n 2 n\u0103m gi\u1ea3m 4 n\u0103m ho\u1eb7c mi\u1ec5n 4 n\u0103m gi\u1ea3m 9 n\u0103m) t\u00f9y theo \u0111\u1ecba b\u00e0n v\u00e0 l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_gia_tri_gia_tang_VAT\"><\/span>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Doanh nghi\u1ec7p FDI th\u1ef1c hi\u1ec7n k\u00ea khai VAT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c tr\u1ef1c ti\u1ebfp. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, m\u1ee9c thu\u1ebf su\u1ea5t th\u01b0\u1eddng l\u00e0 0%, cho ph\u00e9p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf VAT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 t\u00e1i b\u1ed5 sung ngu\u1ed3n v\u1ed1n l\u01b0u \u0111\u1ed9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_tieu_thu_dac_biet\"><\/span>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI kinh doanh c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ho\u1eb7c kinh doanh casino, golf. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t r\u1ea5t cao nh\u1eb1m \u0111i\u1ec1u ti\u1ebft ti\u00eau d\u00f9ng theo \u0111\u1ecbnh h\u01b0\u1edbng c\u1ee7a <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/chinhphu.vn\/\">Ch\u00ednh ph\u1ee7<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_xuat_nhap_khau\"><\/span>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t &#8211; xu\u1ea5t kh\u1ea9u, vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 s\u1ed1ng c\u00f2n. C\u00e1c linh ki\u1ec7n, nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c m\u00e1y m\u00f3c t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho d\u1ef1 \u00e1n FDI th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/customs.gov.vn\/\">T\u1ed5ng c\u1ee5c H\u1ea3i quan<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"II_Khi_nao_cong_ty_co_von_nuoc_ngoai_can_Tu_van_phap_luat_thue\"><\/span>II. Khi n\u00e0o c\u00f4ng ty c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i c\u1ea7n T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p l\u00e0 c\u1ea7n thi\u1ebft trong c\u00e1c giai \u0111o\u1ea1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Giai \u0111o\u1ea1n ti\u1ec1n \u0111\u1ea7u t\u01b0:<\/strong> Khi c\u1ea7n th\u1ea9m \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh kh\u1ea3 thi.<\/li>\n\n\n\n<li><strong>\u0110\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd\/n\u0103m:<\/strong> Khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/li>\n\n\n\n<li><strong>Khi c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/strong> C\u1ea7n t\u01b0 v\u1ea5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft (Transfer Pricing) \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1edbc khi thanh tra thu\u1ebf:<\/strong> C\u1ea7n r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch (Health-check) \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c sai s\u00f3t ti\u1ec1m \u1ea9n.<\/li>\n\n\n\n<li><strong>Giai \u0111o\u1ea1n chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n:<\/strong> Khi th\u1ef1c hi\u1ec7n <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/mua-ban-sap-nhap-doanh-nghiep\" target=\"_blank\" rel=\"noreferrer noopener\">Mua b\u00e1n s\u00e1p nh\u1eadp (M&amp;A)<\/a> c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"III_Noi_dung_cong_viec_EniLaw_thuc_hien_tu_van_phap_luat_thue_cho_doanh_nghiep_co_von_dau_tu_nuoc_ngoai\"><\/span>III. N\u1ed9i dung c\u00f4ng vi\u1ec7c EniLaw th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u1ea1i <strong>EniLaw<\/strong>, ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n \u0111a t\u1ea7ng:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ban \u0111\u1ea7u:<\/strong> X\u00e2y d\u1ef1ng quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p FDI.<\/li>\n\n\n\n<li><strong>K\u00ea khai thu\u1ebf h\u00e0ng th\u00e1ng\/qu\u00fd:<\/strong> Th\u1ef1c hi\u1ec7n t\u1edd khai VAT, Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n\n\n\n<li><strong>Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m:<\/strong> L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN, TNCN \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean <a href=\"https:\/\/www.google.com\/search?q=https:\/\/gdt.gov.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a>.<\/li>\n\n\n\n<li><strong>T\u01b0 v\u1ea5n \u01b0u \u0111\u00e3i thu\u1ebf:<\/strong> R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cao nh\u1ea5t cho d\u1ef1 \u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n<li><strong>Gi\u1ea3i tr\u00ecnh thu\u1ebf:<\/strong> \u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c qu\u1ea3n trong c\u00e1c \u0111\u1ee3t thanh tra, ki\u1ec3m tra.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"IV_Ho_so_cong_ty_can_cung_cap_hang_quy_khi_su_dung_dich_vu_ke_toan_thue_cua_EniLaw\"><\/span>IV. H\u1ed3 s\u01a1 c\u00f4ng ty c\u1ea7n cung c\u1ea5p h\u00e0ng qu\u00fd khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a EniLaw<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi, Qu\u00fd doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p cho chuy\u00ean vi\u00ean <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/ke-toan-thue\">k\u1ebf to\u00e1n thu\u1ebf<\/a> c\u00e1c t\u00e0i li\u1ec7u sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra ph\u00e1t sinh trong k\u1ef3.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng (Sao k\u00ea t\u00e0i kho\u1ea3n v\u1ed1n DICA v\u00e0 t\u00e0i kho\u1ea3n thanh to\u00e1n).<\/li>\n\n\n\n<li>Danh s\u00e1ch b\u1ea3ng l\u01b0\u01a1ng, th\u00f4ng tin c\u01b0 tr\u00fa c\u1ee7a nh\u00e2n s\u1ef1 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN.<\/li>\n\n\n\n<li>C\u00e1c t\u1edd khai h\u1ea3i quan v\u00e0 b\u1ed9 ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3).<\/li>\n\n\n\n<li>C\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 n\u1ed9i \u0111\u1ecba \u0111\u1ec3 r\u00e0 so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"V_Dich_vu_cua_EniLaw_ve_tu_van_phap_luat_thue_cho_cong_ty_co_von_dau_tu_nuoc_ngoai_tai_Viet_Nam\"><\/span>V. D\u1ecbch v\u1ee5 c\u1ee7a EniLaw v\u1ec1 t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf cho c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u1edbi \u0111\u1ed9i ng\u0169 Lu\u1eadt s\u01b0 v\u00e0 Chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf am hi\u1ec3u s\u00e2u s\u1eafc quy \u0111\u1ecbnh n\u1ed9i \u0111\u1ecba v\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, <strong>EniLaw<\/strong> cam k\u1ebft mang l\u1ea1i s\u1ef1 an t\u00e2m tuy\u1ec7t \u0111\u1ed1i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chuy\u00ean m\u00f4n h\u00f3a FDI:<\/strong> Ch\u00fang t\u00f4i am hi\u1ec3u c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p ngo\u1ea1i nh\u01b0 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u, ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li><strong>Ng\u00f4n ng\u1eef:<\/strong> H\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o v\u00e0 t\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li><strong>To\u00e0n di\u1ec7n:<\/strong> K\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/quan-tri-doanh-nghiep-va-rui-ro\" target=\"_blank\" rel=\"noreferrer noopener\">qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 r\u1ee7i ro<\/a> \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li><strong>Th\u1ef1c chi\u1ebfn:<\/strong> Kinh nghi\u1ec7m gi\u1ea3i quy\u1ebft th\u00e0nh c\u00f4ng nhi\u1ec1u v\u1ee5 vi\u1ec7c v\u01b0\u1edbng m\u1eafc thu\u1ebf ph\u1ee9c t\u1ea1p cho c\u00e1c c\u00f4ng ty FDI t\u1ea1i mi\u1ec1n Nam.<\/li>\n<\/ul>\n\n\n\n<p><strong>EniLaw \u2013 \u0110i\u1ec3m t\u1ef1a v\u1eefng ch\u1eafc cho m\u1ecdi ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea1n.<\/strong><\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;2450&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;15&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.1&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rating&quot;,&quot;legend&quot;:&quot;4.1\\\/5 - (15 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;T\u01b0 V\u1ea5n Ph\u00e1p Lu\u1eadt Thu\u1ebf Cho C\u00f4ng Ty C\u00f3 V\u1ed1n N\u01b0\u1edbc Ngo\u00e0i: Gi\u1ea3i Ph\u00e1p T\u1ed1i \u01afu T\u00e0i Ch\u00ednh 2026&quot;,&quot;width&quot;:&quot;116.4&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 116.4px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.1\/5 - (15 votes)    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u1eeba mang l\u1ea1i nhi\u1ec1u c\u01a1 h\u1ed9i \u01b0u \u0111\u00e3i h\u1ea5p d\u1eabn, v\u1eeba ti\u1ec1m \u1ea9n nh\u1eefng r\u1ee7i ro ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p do s\u1ef1 thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh. Vi\u1ec7c hi\u1ec3u sai quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1, chi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2609,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[128,138],"tags":[],"class_list":["post-2450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dau-tu","category-tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts\/2450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/comments?post=2450"}],"version-history":[{"count":2,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts\/2450\/revisions"}],"predecessor-version":[{"id":2613,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts\/2450\/revisions\/2613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/media\/2609"}],"wp:attachment":[{"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/media?parent=2450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/categories?post=2450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/tags?post=2450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}