{"id":2507,"date":"2026-01-10T09:34:36","date_gmt":"2026-01-10T02:34:36","guid":{"rendered":"https:\/\/enilaw.com\/?p=2507"},"modified":"2026-01-14T16:28:35","modified_gmt":"2026-01-14T09:28:35","slug":"tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-chien-luoc-toi-uu-tuan-thu-2026","status":"publish","type":"post","link":"https:\/\/enilaw.com\/cn\/tu-van-phap-luat-thue-cho-cong-ty-co-von-nuoc-ngoai-chien-luoc-toi-uu-tuan-thu-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: Chi\u1ebfn L\u01b0\u1ee3c T\u1ed1i \u01afu &amp; Tu\u00e2n Th\u1ee7 2026"},"content":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf, h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro. V\u1edbi s\u1ef1 thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1, c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 m\u1edbi nh\u1ea5t n\u0103m 2026, vi\u1ec7c thi\u1ebfu h\u1ee5t ki\u1ebfn th\u1ee9c ph\u00e1p l\u00fd thu\u1ebf n\u1ed9i \u0111\u1ecba c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 ho\u1eb7c m\u1ea5t \u0111i c\u00e1c quy\u1ec1n l\u1ee3i \u01b0u \u0111\u00e3i ch\u00ednh \u0111\u00e1ng.<\/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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-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-chien-luoc-toi-uu-tuan-thu-2026\/#III_Noi_dung_cong_viec_EniLaw_thuc_hien_tu_van_phap_luat_thue_cho_doanh_nghiep_FDI\" >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 FDI<\/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-chien-luoc-toi-uu-tuan-thu-2026\/#IV_Ho_so_cong_ty_can_cung_cap_hang_quy_khi_su_dung_dich_vu_tai_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 t\u1ea1i 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-chien-luoc-toi-uu-tuan-thu-2026\/#V_Dich_vu_cua_EniLaw_ve_tu_van_phap_luat_thue_cho_cong_ty_co_von_nuoc_ngoai\" >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 n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>T\u1ea1i <strong>EniLaw<\/strong>, ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p <strong>t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf chuy\u00ean s\u00e2u<\/strong>, gi\u00fap doanh nghi\u1ec7p FDI x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh minh b\u1ea1ch, t\u1ed1i \u01b0u h\u00f3a d\u00f2ng v\u1ed1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/p>\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 th\u1ef1c hi\u1ec7n <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>, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u1ec7 th\u1ed1ng c\u00e1c s\u1eafc thu\u1ebf c\u01a1 b\u1ea3n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh:<\/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 thu\u1ebf thu h\u00e0ng n\u0103m d\u1ef1a tr\u00ean m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi tr\u00ean <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/dieu-chinh-giay-chung-nhan-dau-tu\">\u6295\u8d44\u767b\u8bb0\u8bc1\u4e66\uff08IRC\uff09<\/a>. M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i hi\u1ec7n nay dao \u0111\u1ed9ng t\u1eeb 2.000.000 VN\u0110 \u0111\u1ebfn 3.000.000 VN\u0110\/n\u0103m t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 v\u1ed1n. L\u01b0u \u00fd, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp 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 theo quy \u0111\u1ecbnh c\u1ee7a <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/mof.gov.vn\/\">B\u1ed9 T\u00e0i ch\u00ednh<\/a>.<\/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>Thu\u1ebf TNDN l\u00e0 s\u1eafc thu\u1ebf tr\u1ecdng y\u1ebfu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI. M\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 <strong>20%<\/strong>. Tuy nhi\u00ean, \u0111i\u1ec3m thu h\u00fat c\u1ee7a Vi\u1ec7t Nam ch\u00ednh l\u00e0 c\u00e1c g\u00f3i \u01b0u \u0111\u00e3i thu\u1ebf d\u00e0nh cho d\u1ef1 \u00e1n t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n ho\u1eb7c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% &#8211; 15% c\u00f9ng l\u1ed9 tr\u00ecnh mi\u1ec5n, gi\u1ea3m thu\u1ebf k\u00e9o d\u00e0i.<\/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\u01b0\u1eddng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf VAT. Vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o chu\u1ea9n x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang lu\u1eadt m\u00e0 c\u00f2n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c <strong>ho\u00e0n thu\u1ebf VAT<\/strong> \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a.<\/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 c\u00f4ng ty FDI kinh doanh c\u00e1c m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 r\u01b0\u1ee3u, bia, xe \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u, ho\u1eb7c d\u1ecbch v\u1ee5 casino. Lo\u1ea1i thu\u1ebf n\u00e0y c\u00f3 thu\u1ebf su\u1ea5t r\u1ea5t cao v\u00e0 \u0111\u00f2i h\u1ecfi quy tr\u00ecnh k\u00ea khai v\u00f4 c\u00f9ng nghi\u00eam ng\u1eb7t t\u1ea1i <a target=\"_blank\" rel=\"noreferrer noopener\" href=\"https:\/\/www.google.com\/search?q=https:\/\/gdt.gov.vn\/\">T\u1ed5ng c\u1ee5c Thu\u1ebf<\/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 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t &#8211; xu\u1ea5t kh\u1ea9u (EPE), vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf cho m\u00e1y m\u00f3c t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong d\u1ef1 \u00e1n FDI lu\u00f4n l\u00e0 n\u1ed9i dung quan tr\u1ecdng \u0111\u01b0\u1ee3c EniLaw t\u01b0 v\u1ea5n chi ti\u1ebft.<\/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>Nhu c\u1ea7u t\u01b0 v\u1ea5n thu\u1ebf kh\u00f4ng ch\u1ec9 ph\u00e1t sinh khi c\u00f3 sai ph\u1ea1m m\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c duy tr\u00ec xuy\u00ean su\u1ed1t v\u00f2ng \u0111\u1eddi c\u1ee7a d\u1ef1 \u00e1n:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Giai \u0111o\u1ea1n ti\u1ec1n \u0111\u1ea7u t\u01b0:<\/strong> Th\u1ea9m \u0111\u1ecbnh ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t nh\u00e0 m\u00e1y, tr\u1ee5 s\u1edf.<\/li>\n\n\n\n<li><strong>Khi ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft:<\/strong> C\u1ea7n 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 t\u1eeb <a href=\"https:\/\/www.google.com\/search?q=https:\/\/gdt.gov.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">C\u1ee5c Thu\u1ebf<\/a>.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1edbc k\u1ef3 thanh tra, ki\u1ec3m tra:<\/strong> Th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c c\u00e1c \u0111i\u1ec3m y\u1ebfu ph\u00e1p l\u00fd.<\/li>\n\n\n\n<li><strong>Khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh kinh doanh:<\/strong> Nh\u01b0 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 doanh nghi\u1ec7p (M&amp;A)<\/a> ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/li>\n\n\n\n<li><strong>Thanh l\u00fd d\u1ef1 \u00e1n:<\/strong> \u0110\u1ea3m b\u1ea3o quy\u1ebft to\u00e1n thu\u1ebf s\u1ea1ch s\u1ebd tr\u01b0\u1edbc khi r\u00fat v\u1ed1n v\u1ec1 n\u01b0\u1edbc.<\/li>\n<\/ol>\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_FDI\"><\/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 FDI<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u1ea1i <strong>EniLaw<\/strong>, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 l\u00e0m k\u1ebf to\u00e1n, ch\u00fang t\u00f4i t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p ph\u00e1p l\u00fd t\u00e0i ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n:<\/strong> H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p v\u1eadn h\u00e0nh s\u1ed5 s\u00e1ch theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 \u0111\u1ed3ng nh\u1ea5t v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9.<\/li>\n\n\n\n<li><strong>T\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong> R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i s\u1edf h\u1eefu <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/the-tam-tru\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e34\u65f6\u5c45\u7559\u5361<\/a>.<\/li>\n\n\n\n<li><strong>Qu\u1ea3n tr\u1ecb r\u1ee7i ro thanh tra:<\/strong> \u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp v\u1edbi \u0111o\u00e0n thanh tra, ki\u1ec3m tra thu\u1ebf.<\/li>\n\n\n\n<li><strong>T\u01b0 v\u1ea5n chuy\u1ec3n gi\u00e1:<\/strong> X\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean nghi\u1ec7p, tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u1ee7a <a href=\"https:\/\/chinhphu.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ch\u00ednh ph\u1ee7<\/a>.<\/li>\n<\/ul>\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_tai_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 t\u1ea1i 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 cho c\u00e1c b\u00e1o c\u00e1o <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>, doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p cung c\u1ea5p c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ecbnh k\u1ef3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra ph\u00e1t sinh trong qu\u00fd.<\/li>\n\n\n\n<li>Sao k\u00ea t\u00e0i kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp (DICA) v\u00e0 t\u00e0i kho\u1ea3n thanh to\u00e1n.<\/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 (c\u1ea7n d\u1ecbch thu\u1eadt c\u00f4ng ch\u1ee9ng).<\/li>\n\n\n\n<li>Danh s\u00e1ch b\u1ea3ng l\u01b0\u01a1ng v\u00e0 th\u00f4ng tin v\u1ec1 <a href=\"https:\/\/www.google.com\/search?q=https:\/\/enilaw.vn\/giay-phep-lao-dong\" target=\"_blank\" rel=\"noreferrer noopener\">\u5de5\u4f5c\u8bb8\u53ef<\/a> c\u1ee7a chuy\u00ean gia \u0111\u1ec3 k\u00ea khai thu\u1ebf TNCN.<\/li>\n\n\n\n<li>T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/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_nuoc_ngoai\"><\/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 n\u01b0\u1edbc ngo\u00e0i<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 th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam v\u00e0 chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf, <strong>EniLaw<\/strong> cam k\u1ebft mang l\u1ea1i d\u1ecbch v\u1ee5 v\u01b0\u1ee3t tr\u1ed9i:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Ng\u00f4n ng\u1eef:<\/strong> T\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ebfng Anh chuy\u00ean ng\u00e0nh, x\u00f3a b\u1ecf r\u00e0o c\u1ea3n giao ti\u1ebfp gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li><strong>To\u00e0n di\u1ec7n:<\/strong> K\u1ebft h\u1ee3p 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 l\u1ee3i \u00edch t\u1ed1i \u0111a c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li><strong>Th\u1ef1c chi\u1ebfn:<\/strong> Kinh nghi\u1ec7m x\u1eed l\u00fd c\u00e1c v\u1ee5 vi\u1ec7c truy thu thu\u1ebf ph\u1ee9c t\u1ea1p, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li><strong>B\u1ea3o m\u1eadt:<\/strong> Cam k\u1ebft b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i d\u1eef li\u1ec7u t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/sbv.gov.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc<\/a> v\u00e0 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/li>\n<\/ol>\n\n\n\n<p><strong>EniLaw \u2013 \u0110i\u1ec3m t\u1ef1a ph\u00e1p l\u00fd v\u1eefng ch\u1eafc cho d\u00f2ng v\u1ed1n qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/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;2507&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;40&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.8&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;4.8\\\/5 - (40 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: Chi\u1ebfn L\u01b0\u1ee3c T\u1ed1i \u01afu \\u0026amp; Tu\u00e2n Th\u1ee7 2026&quot;,&quot;width&quot;:&quot;136.7&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: 136.7px;\">\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            4.8\/5 - (40 votes)    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 qu\u1ed1c t\u1ebf, h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro. V\u1edbi s\u1ef1 thay \u0111\u1ed5i kh\u00f4ng ng\u1eebng c\u1ee7a c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n gi\u00e1, c\u00e1c hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152,159],"tags":[],"class_list":["post-2507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue","category-tu-van-thue-cho-cong-ty-co-von-nuoc-ngoai-fdi"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts\/2507","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=2507"}],"version-history":[{"count":2,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts\/2507\/revisions"}],"predecessor-version":[{"id":2727,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/posts\/2507\/revisions\/2727"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/media\/2716"}],"wp:attachment":[{"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/media?parent=2507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/categories?post=2507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enilaw.com\/cn\/wp-json\/wp\/v2\/tags?post=2507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}