{"id":15331,"date":"2026-10-22T14:04:42","date_gmt":"2026-10-22T14:04:42","guid":{"rendered":"https:\/\/vbholdings.com.vn\/?p=15331"},"modified":"2026-10-24T04:50:29","modified_gmt":"2026-10-24T04:50:29","slug":"uu-dai-thue-tndn-khu-kinh-te-quang-yen","status":"publish","type":"post","link":"https:\/\/vbholdings.com.vn\/vi\/uu-dai-thue-tndn-khu-kinh-te-quang-yen\/","title":{"rendered":"\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho d\u1ef1 \u00e1n m\u1edbi t\u1ea1i Khu kinh t\u1ebf ven bi\u1ec3n Qu\u1ea3ng Y\u00ean theo Lu\u1eadt 67\/2025\/QH15"},"content":{"rendered":"<div style=\"font-size:17px;line-height:1.85;color:#000000 !important;max-width:100%;\">\n<p style=\"margin:0 0 28px;padding:24px;background:#ECF0E7;border-radius:0 14px 14px 0;font-size:18px;font-weight:500;line-height:1.85;color:#000000 !important;;color:#000000 !important;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15. Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf g\u1ed3m \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u00e0 m\u1ed9t s\u1ed1 khu ch\u1ee9c n\u0103ng, trong \u0111\u00f3 c\u00f3 khu kinh t\u1ebf. Khu c\u00f4ng nghi\u1ec7p kh\u00f4ng n\u1eb1m trong danh s\u00e1ch n\u00e0y. V\u00ec v\u1eady, v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111ang ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t nh\u00e0 m\u00e1y, c\u00e2u h\u1ecfi \u201ckhu c\u00f4ng nghi\u1ec7p c\u00f3 n\u1eb1m trong khu kinh t\u1ebf hay kh\u00f4ng\u201d \u0111\u00e3 tr\u1edf th\u00e0nh c\u00e2u h\u1ecfi v\u1ec1 thu\u1ebf. Trong b\u00e0i vi\u1ebft n\u00e0y, VB Holdings tr\u00ecnh b\u00e0y khung \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf, c\u00e1ch t\u00ednh th\u1eddi gian \u01b0u \u0111\u00e3i, c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u00e1p \u1ee9ng, v\u00e0 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Khu c\u00f4ng nghi\u1ec7p VB Qu\u1ea3ng Y\u00ean.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><img decoding=\"async\" src=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/uu-dai-thue-tndn-kkt-quang-yen.webp\" alt=\"Ph\u1ed1i c\u1ea3nh minh h\u1ecda khu c\u00f4ng nghi\u1ec7p ven s\u00f4ng cho ch\u1ee7 \u0111\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN\" style=\"display:block;width:100%;height:auto;border-radius:14px;box-shadow:0 6px 22px #D8E2D2;margin:30px 0 14px;\" \/><\/p>\n<p style=\"text-align:center;color:#000000 !important;font-size:14px;line-height:1.65;margin:0 0 34px;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">Ph\u1ed1i c\u1ea3nh minh h\u1ecda khu c\u00f4ng nghi\u1ec7p ven s\u00f4ng cho ch\u1ee7 \u0111\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/em><\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">\u0110\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf theo Lu\u1eadt 67\/2025\/QH15<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 (PDF) <a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/luat-thue-tndn-67-2025-qh15.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-LUAT-67]\">\u2193 T\u1ea3i PDF<\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 (kho\u1ea3n 1 \u0110i\u1ec1u 19). Lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u b\u1edfi c\u00e1c Lu\u1eadt s\u1ed1 116\/2025\/QH15, 127\/2025\/QH15, 133\/2025\/QH15, 141\/2025\/QH15 v\u00e0 143\/2025\/QH15; n\u1ed9i dung h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i ban h\u00e0nh t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217301&amp;classid=0\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 61\/VBHN-VPQH ng\u00e0y 23\/03\/2026<\/a>. B\u00e0i vi\u1ebft tr\u00edch d\u1eabn theo v\u0103n b\u1ea3n Lu\u1eadt g\u1ed1c do Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 14\/06\/2025; khi \u00e1p d\u1ee5ng cho d\u1ef1 \u00e1n c\u1ee5 th\u1ec3, nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00eam v\u1edbi v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t n\u00eau tr\u00ean.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p g\u1ed3m:<\/p>\n<ul style=\"margin:0 0 26px;padding-left:24px;list-style:disc;\">\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">\u0110\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 (\u0111i\u1ec3m a).<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n (\u0111i\u1ec3m b).<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">Khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung (\u0111i\u1ec3m c).<\/li>\n<\/ul>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Khu c\u00f4ng nghi\u1ec7p kh\u00f4ng c\u00f3 trong danh s\u00e1ch tr\u00ean. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t v\u1edbi Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15 (PDF) <a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/luat-dau-tu-143-2025-qh15.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-LUAT-DT-143]\">\u2193 T\u1ea3i PDF<\/a>. Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt \u0110\u1ea7u t\u01b0, khu c\u00f4ng nghi\u1ec7p v\u00e0 khu kinh t\u1ebf \u0111\u1ec1u l\u00e0 \u201c\u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0\u201d. Nh\u01b0ng kho\u1ea3n 6 \u0110i\u1ec1u 14 Lu\u1eadt \u0110\u1ea7u t\u01b0 quy \u0111\u1ecbnh m\u1ee9c \u01b0u \u0111\u00e3i c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea5t \u0111ai. N\u00f3i c\u00e1ch kh\u00e1c, m\u1ed9t d\u1ef1 \u00e1n c\u00f3 th\u1ec3 n\u1eb1m trong \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo Lu\u1eadt \u0110\u1ea7u t\u01b0, nh\u01b0ng m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo Lu\u1eadt 67\/2025\/QH15.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20% (kho\u1ea3n 1 \u0110i\u1ec1u 10). Lu\u1eadt c\u0169ng c\u00f3 thu\u1ebf su\u1ea5t 15% v\u00e0 17% cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m nh\u1ecf (kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10). \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, kh\u00f4ng li\u00ean quan \u0111\u1ebfn m\u1ee9c \u01b0u \u0111\u00e3i 17% d\u00e0nh cho d\u1ef1 \u00e1n t\u1ea1i khu kinh t\u1ebf \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">Khung \u01b0u \u0111\u00e3i cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Lu\u1eadt 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP (PDF) <a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/nghi-dinh-320-2025-nd-cp-huong-dan-thue-tndn.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-ND-320]\">\u2193 T\u1ea3i PDF<\/a> chia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf th\u00e0nh hai tr\u01b0\u1eddng h\u1ee3p, t\u00f9y theo v\u1ecb tr\u00ed d\u1ef1 \u00e1n c\u00f3 n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n hay kh\u00f4ng.<\/p>\n<div class=\"w-full overflow-x-auto no-scrollbar\">\n<div style=\"width:100%;overflow-x:auto;margin:24px 0 30px;border:1px solid #D8E2D2;border-radius:12px;\">\n<table style=\"width:100%;min-width:640px;border-collapse:collapse;font-size:15px;margin:0;\">\n<tbody>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">Mi\u1ec5n, gi\u1ea3m thu\u1ebf (theo Lu\u1eadt 67\/2025\/QH15)<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">C\u0103n c\u1ee9<\/th>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#FFFFFF;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf <strong style=\"color:#000000 !important;\">kh\u00f4ng n\u1eb1m<\/strong> tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><strong style=\"font-size:19px;color:#000000 !important;;color:#000000 !important;\">17% trong 10 n\u0103m<\/strong><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 02 n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 04 n\u0103m ti\u1ebfp theo<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Lu\u1eadt 67\/2025\/QH15: \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13; kho\u1ea3n 2 \u0110i\u1ec1u 14. N\u0110 320\/2025: \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 19; kho\u1ea3n 2 \u0110i\u1ec1u 20<\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf <strong style=\"color:#000000 !important;\">n\u1eb1m tr\u00ean<\/strong> \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><strong style=\"font-size:19px;color:#000000 !important;;color:#000000 !important;\">10% trong 15 n\u0103m<\/strong><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 04 n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 09 n\u0103m ti\u1ebfp theo<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Lu\u1eadt 67\/2025\/QH15: \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 13; \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14. N\u0110 320\/2025: \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19; kho\u1ea3n 1 \u0110i\u1ec1u 20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"padding:20px 22px;background:#F4F5F5;border-radius:0 10px 10px 0;margin:24px 0 28px;line-height:1.8;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">L\u01b0u \u00fd v\u1ec1 c\u00e1ch di\u1ec5n \u0111\u1ea1t: c\u1ee5m \u201ct\u1ed1i \u0111a\u201d l\u00e0 nguy\u00ean v\u0103n c\u1ee7a Lu\u1eadt 67\/2025\/QH15 (kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 14). Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP (kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 20) vi\u1ebft th\u1eddi gian mi\u1ec5n, gi\u1ea3m l\u00e0 \u201c02 n\u0103m\u201d v\u00e0 \u201c04 n\u0103m\u201d (ho\u1eb7c \u201c04 n\u0103m\u201d v\u00e0 \u201c09 n\u0103m\u201d) m\u00e0 kh\u00f4ng d\u00f9ng ch\u1eef \u201ct\u1ed1i \u0111a\u201d.<\/em><\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">V\u1edbi d\u1ef1 \u00e1n m\u00e0 v\u1ecb tr\u00ed n\u1eb1m tr\u00ean c\u1ea3 hai lo\u1ea1i \u0111\u1ecba b\u00e0n, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP quy \u0111\u1ecbnh: d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf c\u00f3 tr\u00ean 50% di\u1ec7n t\u00edch n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf (\u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, kh\u00f3 kh\u0103n) thu\u1ed9c khung 10% trong 15 n\u0103m (\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19); d\u1ef1 \u00e1n c\u00f3 tr\u00ean 50% di\u1ec7n t\u00edch n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f4ng ph\u1ea3i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu\u1ed9c khung 17% trong 10 n\u0103m (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 19). C\u00e1c v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn trong b\u00e0i ch\u01b0a quy \u0111\u1ecbnh ri\u00eang tr\u01b0\u1eddng h\u1ee3p di\u1ec7n t\u00edch chia \u0111\u00fang 50% \u2013 50%.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">B\u00e0i vi\u1ebft n\u00e0y ch\u1ec9 ph\u00e2n t\u00edch \u01b0u \u0111\u00e3i <strong style=\"color:#000000 !important;\">theo ti\u00eau ch\u00ed \u0111\u1ecba b\u00e0n<\/strong>. Lu\u1eadt 67\/2025\/QH15 c\u00f2n quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i theo ng\u00e0nh, ngh\u1ec1 (kho\u1ea3n 2 \u0110i\u1ec1u 12), c\u00f3 th\u1ec3 cho m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ri\u00eang kh\u00f4ng ph\u1ee5 thu\u1ed9c \u0111\u1ecba b\u00e0n; n\u1ed9i dung \u0111\u00f3 n\u1eb1m ngo\u00e0i ph\u1ea1m vi b\u00e0i n\u00e0y.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><img decoding=\"async\" src=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/hai-khung-uu-dai-thue-tndn.webp\" alt=\"Hai khung \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111\u1ecba b\u00e0n \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf, c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.\" style=\"display:block;width:100%;height:auto;border-radius:14px;box-shadow:0 6px 22px #D8E2D2;margin:30px 0 14px;\" \/><\/p>\n<p style=\"text-align:center;color:#000000 !important;font-size:14px;line-height:1.65;margin:0 0 34px;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">Hai khung \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111\u1ecba b\u00e0n \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf, c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/em><\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">Hai m\u1ed1c t\u00ednh th\u1eddi gian: n\u0103m c\u00f3 doanh thu v\u00e0 n\u0103m c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">M\u1ed9t \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng hi\u1ec3u ch\u01b0a \u0111\u00fang l\u00e0 th\u1eddi gian h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf kh\u00f4ng nh\u1ea5t thi\u1ebft b\u1eaft \u0111\u1ea7u c\u00f9ng m\u1ed9t n\u0103m.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu.<\/strong> Theo kho\u1ea3n 7 \u0110i\u1ec1u 13 Lu\u1eadt 67\/2025\/QH15 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean d\u1ef1 \u00e1n c\u00f3 doanh thu.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">Mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/strong> Theo kho\u1ea3n 4 \u0110i\u1ec1u 14 Lu\u1eadt 67\/2025\/QH15, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n. N\u1ebfu trong 03 n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu, d\u1ef1 \u00e1n kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u00ec th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 04.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Tr\u00ean th\u1ef1c t\u1ebf, nh\u00e0 m\u00e1y m\u1edbi th\u01b0\u1eddng c\u00f3 doanh thu tr\u01b0\u1edbc khi c\u00f3 l\u00e3i. Khi \u0111\u00f3, \u0111\u1ed3ng h\u1ed3 10 n\u0103m thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u00e3 b\u1eaft \u0111\u1ea7u ch\u1ea1y, trong khi th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf ch\u01b0a b\u1eaft \u0111\u1ea7u. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean \u0111\u01b0a y\u1ebfu t\u1ed1 n\u00e0y v\u00e0o m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp d\u1ef1 \u00e1n.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">V\u00ed d\u1ee5 minh h\u1ecda<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">Nh\u1eadn \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c \u2014 v\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i cam k\u1ebft.<\/em><\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Gi\u1ea3 \u0111\u1ecbnh m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf, thu\u1ed9c khung 17% trong 10 n\u0103m; n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu c\u0169ng l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf; doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n, gi\u1ea3m \u1edf <strong style=\"color:#000000 !important;\">m\u1ee9c t\u1ed1i \u0111a<\/strong> theo lu\u1eadt; t\u1eeb n\u0103m 11, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17% d\u00e0nh cho doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu nh\u1ecf (kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10) v\u00e0 kh\u00f4ng c\u00f3 \u01b0u \u0111\u00e3i n\u00e0o kh\u00e1c. Thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng theo n\u0103m nh\u01b0 sau:<\/p>\n<div class=\"w-full overflow-x-auto no-scrollbar\">\n<div style=\"width:100%;overflow-x:auto;margin:24px 0 30px;border:1px solid #D8E2D2;border-radius:12px;\">\n<table style=\"width:100%;min-width:520px;border-collapse:collapse;font-size:15px;margin:0;\">\n<tbody>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">N\u0103m<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">C\u01a1 ch\u1ebf \u00e1p d\u1ee5ng<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">Thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng<\/th>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#FFFFFF;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">N\u0103m 1\u20132<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Mi\u1ec5n thu\u1ebf, m\u1ee9c t\u1ed1i \u0111a 02 n\u0103m (kho\u1ea3n 2 \u0110i\u1ec1u 14)<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><strong style=\"font-size:19px;color:#000000 !important;;color:#000000 !important;\">0%<\/strong><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">N\u0103m 3\u20136<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, m\u1ee9c t\u1ed1i \u0111a 04 n\u0103m, tr\u00ean n\u1ec1n thu\u1ebf su\u1ea5t 17%<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><strong style=\"font-size:19px;color:#000000 !important;;color:#000000 !important;\">8,5%<\/strong><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#FFFFFF;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">N\u0103m 7\u201310<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13)<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><strong style=\"font-size:19px;color:#000000 !important;;color:#000000 !important;\">17%<\/strong><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">T\u1eeb n\u0103m 11<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng (kho\u1ea3n 1 \u0110i\u1ec1u 10)<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><strong style=\"font-size:19px;color:#000000 !important;;color:#000000 !important;\">20%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><img decoding=\"async\" src=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/thue-suat-hieu-dung-theo-nam.webp\" alt=\"Minh h\u1ecda thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng theo n\u0103m trong t\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh \u00e1p d\u1ee5ng khung 17% trong 10 n\u0103m.\" style=\"display:block;width:100%;height:auto;border-radius:14px;box-shadow:0 6px 22px #D8E2D2;margin:30px 0 14px;\" \/><\/p>\n<p style=\"text-align:center;color:#000000 !important;font-size:14px;line-height:1.65;margin:0 0 34px;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">Minh h\u1ecda thu\u1ebf su\u1ea5t hi\u1ec7u d\u1ee5ng theo n\u0103m trong t\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh \u00e1p d\u1ee5ng khung 17% trong 10 n\u0103m.<\/em><\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">V\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh th\u1ee9 hai (c\u00f9ng nh\u00e3n: nh\u1eadn \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, kh\u00f4ng ph\u1ea3i cam k\u1ebft).<\/em> N\u1ebfu d\u1ef1 \u00e1n c\u00f3 doanh thu t\u1eeb n\u0103m 1 nh\u01b0ng \u0111\u1ebfn n\u0103m 3 m\u1edbi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1eddi gian mi\u1ec5n, gi\u1ea3m t\u00ednh t\u1eeb n\u0103m 3: mi\u1ec5n thu\u1ebf n\u0103m 3\u20134 v\u00e0 gi\u1ea3m 50% n\u0103m 5\u20138. N\u0103m 1\u20132 ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u00ean ch\u01b0a ph\u00e1t sinh thu\u1ebf. Thu\u1ebf su\u1ea5t 17% v\u1eabn t\u00ednh t\u1eeb n\u0103m 1 v\u00e0 k\u1ebft th\u00fac v\u00e0o cu\u1ed1i n\u0103m 10, v\u00ec v\u1eady n\u0103m 9\u201310 doanh nghi\u1ec7p n\u1ed9p \u0111\u1ee7 17%; t\u1eeb n\u0103m 11 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Theo quy t\u1eafc n\u0103m th\u1ee9 04 (kho\u1ea3n 4 \u0110i\u1ec1u 14), th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u mi\u1ec5n, gi\u1ea3m thu\u1ebf mu\u1ed9n nh\u1ea5t l\u00e0 n\u0103m th\u1ee9 04. V\u1edbi khung 17% trong 10 n\u0103m, th\u1eddi gian gi\u1ea3m 50% mu\u1ed9n nh\u1ea5t k\u1ebft th\u00fac \u1edf n\u0103m th\u1ee9 09, n\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i. K\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng d\u1ef1 \u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o n\u0103m ph\u00e1t sinh doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 gi\u1eef \u01b0u \u0111\u00e3i<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">\u01afu \u0111\u00e3i thu\u1ebf kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng cho m\u1ecdi d\u1ef1 \u00e1n \u0111\u1eb7t trong khu kinh t\u1ebf. \u0110i\u1ec1u 18 Lu\u1eadt 67\/2025\/QH15 \u0111\u1eb7t ra c\u00e1c \u0111i\u1ec1u ki\u1ec7n ch\u00ednh sau:<\/p>\n<ul style=\"margin:0 0 26px;padding-left:24px;list-style:disc;\">\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf.<\/strong> \u01afu \u0111\u00e3i ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai (kho\u1ea3n 1).<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/strong> \u01afu \u0111\u00e3i theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh (kho\u1ea3n 1).<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">H\u1ea1ch to\u00e1n ri\u00eang.<\/strong> Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1edbi thu nh\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, thu nh\u1eadp \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu ho\u1eb7c chi ph\u00ed (kho\u1ea3n 2).<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">H\u1ec7 qu\u1ea3 khi kh\u00f4ng \u0111\u00e1p \u1ee9ng.<\/strong> C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh (kho\u1ea3n 5).<\/li>\n<\/ul>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15 b\u1ed5 sung hai nguy\u00ean t\u1eafc quan tr\u1ecdng. \u01afu \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00f3 th\u1eddi h\u1ea1n, tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n trong su\u1ed1t th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i (kho\u1ea3n 8 \u0110i\u1ec1u 14). D\u1ef1 \u00e1n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c cao nh\u1ea5t (kho\u1ea3n 9 \u0110i\u1ec1u 14).<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">V\u1ec1 th\u1ee7 t\u1ee5c, theo Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC ng\u00e0y 12\/03\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf; c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt 67\/2025\/QH15 lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp kh\u1ecfi \u01b0u \u0111\u00e3i, k\u1ec3 c\u1ea3 khi doanh nghi\u1ec7p \u0111\u1eb7t t\u1ea1i khu kinh t\u1ebf. \u0110\u00e1ng ch\u00fa \u00fd v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng nghi\u1ec7p:<\/p>\n<ul style=\"margin:0 0 26px;padding-left:24px;list-style:disc;\">\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y).<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4, m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n v\u00e0 l\u1ecdc h\u00f3a d\u1ea7u.<\/li>\n<li style=\"padding-left:6px;margin:0 0 12px;line-height:1.85;;color:#000000 !important;\">Thu nh\u1eadp t\u1eeb th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm, kho\u00e1ng s\u1ea3n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">\u1ede g\u00f3c \u0111\u1ed9 Lu\u1eadt \u0110\u1ea7u t\u01b0, kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15 quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n; d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t \u00f4 t\u00f4, t\u00e0u bay, du thuy\u1ec1n); v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Kho\u1ea3n 5 \u0110i\u1ec1u 14 Lu\u1eadt 67\/2025\/QH15 c\u00f3 quy \u0111\u1ecbnh ri\u00eang cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i. N\u1ebfu d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng v\u1eabn c\u00f2n th\u1eddi gian \u01b0u \u0111\u00e3i, ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i. N\u1ebfu d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 h\u1ebft th\u1eddi gian \u01b0u \u0111\u00e3i, ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed lu\u1eadt \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t. \u01afu \u0111\u00e3i n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng do s\u00e1p nh\u1eadp, mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng (\u0111i\u1ec3m c kho\u1ea3n 5). Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng theo giai \u0111o\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh n\u00e0y khi l\u1eadp l\u1ed9 tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">L\u01b0u \u00fd v\u1edbi t\u1eadp \u0111o\u00e0n thu\u1ed9c di\u1ec7n thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">V\u1edbi t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, hi\u1ec7u qu\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t c\u00f9ng c\u01a1 ch\u1ebf thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 236\/2025\/N\u0110-CP. Ch\u00fang t\u00f4i s\u1ebd ph\u00e2n t\u00edch n\u1ed9i dung n\u00e0y trong b\u00e0i [LINK CH\u1edc \u2014 Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u: t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u1ea7n t\u00ednh g\u00ec khi h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i Vi\u1ec7t Nam].<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">\u00c1p d\u1ee5ng t\u1ea1i Khu c\u00f4ng nghi\u1ec7p VB Qu\u1ea3ng Y\u00ean<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">KCN VB Qu\u1ea3ng Y\u00ean n\u1eb1m trong Khu kinh t\u1ebf ven bi\u1ec3n Qu\u1ea3ng Y\u00ean, c\u00f3 Quy ho\u1ea1ch chung \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 828\/Q\u0110-TTg ng\u00e0y 11\/05\/2026 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Khung ph\u00e1p l\u00fd c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i [Khung ph\u00e1p l\u00fd KCN VB Qu\u1ea3ng Y\u00ean: \u0111\u1ecdc hi\u1ec3u Q\u0110 335, Q\u0110 402 v\u00e0 Q\u0110 828](LINK B\u00c0I 01).<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Khung \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c VB Holdings s\u1eed d\u1ee5ng trong H\u1ed3 s\u01a1 gi\u1edbi thi\u1ec7u \u0111\u1ea7u t\u01b0 KCN VB Qu\u1ea3ng Y\u00ean l\u00e0 khung d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf kh\u00f4ng n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n: thu\u1ebf su\u1ea5t 17% trong 10 n\u0103m, mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a 04 n\u0103m ti\u1ebfp theo (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt 67\/2025\/QH15). Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i v\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng d\u1ef1 \u00e1n do c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng \u01b0u \u0111\u00e3i n\u00eau tr\u00ean \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ee9 c\u1ea5p \u0111\u1eb7t nh\u00e0 m\u00e1y trong khu c\u00f4ng nghi\u1ec7p. \u0110\u00e2y l\u00e0 \u01b0u \u0111\u00e3i kh\u00e1c v\u1edbi \u01b0u \u0111\u00e3i d\u00e0nh cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng c\u1ee7a C\u00f4ng ty CP VB Nh\u00e0 M\u1ea1c \u2014 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n KCN theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 335\/Q\u0110-BQLKKT ng\u00e0y 28\/06\/2026. Vai tr\u00f2 c\u1ee7a hai b\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i [Ch\u1ee7 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ee9 c\u1ea5p](LINK B\u00c0I 02).<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">\u0110\u1ed9i ng\u0169 t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u00fang t\u00f4i c\u00f3 th\u1ec3 cung c\u1ea5p H\u1ed3 s\u01a1 gi\u1edbi thi\u1ec7u \u0111\u1ea7u t\u01b0, trong \u0111\u00f3 c\u00f3 m\u1ee5c Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, v\u00e0 h\u01b0\u1edbng d\u1eabn nh\u00e0 \u0111\u1ea7u t\u01b0 chu\u1ea9n b\u1ecb th\u00f4ng tin \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"padding:20px 22px;border:1px solid #D8E2D2;border-radius:12px;background:#FCFCFC;margin:0 0 16px;line-height:1.8;;color:#000000 !important;\"><strong style=\"display:block;margin-bottom:10px;color:#000000 !important;;color:#000000 !important;\">1. Khu c\u00f4ng nghi\u1ec7p c\u00f3 c\u00f2n l\u00e0 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo Lu\u1eadt 67\/2025\/QH15 kh\u00f4ng?<\/strong> Theo kho\u1ea3n 3 \u0110i\u1ec1u 12 Lu\u1eadt 67\/2025\/QH15, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf g\u1ed3m \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u00e0 khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung. Khu c\u00f4ng nghi\u1ec7p kh\u00f4ng n\u1eb1m trong danh s\u00e1ch n\u00e0y.<\/p>\n<p style=\"padding:20px 22px;border:1px solid #D8E2D2;border-radius:12px;background:#FCFCFC;margin:0 0 16px;line-height:1.8;;color:#000000 !important;\"><strong style=\"display:block;margin-bottom:10px;color:#000000 !important;;color:#000000 !important;\">2. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i bao nhi\u00eau?<\/strong> D\u1ef1 \u00e1n m\u1edbi t\u1ea1i khu kinh t\u1ebf kh\u00f4ng n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% trong 10 n\u0103m (\u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 13). D\u1ef1 \u00e1n m\u1edbi t\u1ea1i khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u00e1p d\u1ee5ng 10% trong 15 n\u0103m (\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 13).<\/p>\n<p style=\"padding:20px 22px;border:1px solid #D8E2D2;border-radius:12px;background:#FCFCFC;margin:0 0 16px;line-height:1.8;;color:#000000 !important;\"><strong style=\"display:block;margin-bottom:10px;color:#000000 !important;;color:#000000 !important;\">3. Th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf cho d\u1ef1 \u00e1n thu\u1ed9c khung 17% l\u00e0 bao l\u00e2u?<\/strong> Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a 04 n\u0103m ti\u1ebfp theo, theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt 67\/2025\/QH15.<\/p>\n<p style=\"padding:20px 22px;border:1px solid #D8E2D2;border-radius:12px;background:#FCFCFC;margin:0 0 16px;line-height:1.8;;color:#000000 !important;\"><strong style=\"display:block;margin-bottom:10px;color:#000000 !important;;color:#000000 !important;\">4. Th\u1eddi gian \u01b0u \u0111\u00e3i b\u1eaft \u0111\u1ea7u t\u00ednh t\u1eeb khi n\u00e0o?<\/strong> Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean d\u1ef1 \u00e1n c\u00f3 doanh thu (kho\u1ea3n 7 \u0110i\u1ec1u 13). Mi\u1ec5n, gi\u1ea3m thu\u1ebf t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf; n\u1ebfu 03 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec t\u00ednh t\u1eeb n\u0103m th\u1ee9 04 (kho\u1ea3n 4 \u0110i\u1ec1u 14).<\/p>\n<p style=\"padding:20px 22px;border:1px solid #D8E2D2;border-radius:12px;background:#FCFCFC;margin:0 0 16px;line-height:1.8;;color:#000000 !important;\"><strong style=\"display:block;margin-bottom:10px;color:#000000 !important;;color:#000000 !important;\">5. Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i xin x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i tr\u01b0\u1edbc kh\u00f4ng?<\/strong> Theo Th\u00f4ng t\u01b0 s\u1ed1 20\/2026\/TT-BTC, doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf. N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t theo kho\u1ea3n 5 \u0110i\u1ec1u 18 Lu\u1eadt 67\/2025\/QH15.<\/p>\n<p style=\"padding:20px 22px;border:1px solid #D8E2D2;border-radius:12px;background:#FCFCFC;margin:0 0 16px;line-height:1.8;;color:#000000 !important;\"><strong style=\"display:block;margin-bottom:10px;color:#000000 !important;;color:#000000 !important;\">6. \u01afu \u0111\u00e3i thu\u1ebf c\u00f3 \u00e1p d\u1ee5ng cho ch\u1ee7 \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng KCN VB Qu\u1ea3ng Y\u00ean kh\u00f4ng?<\/strong> B\u00e0i vi\u1ebft n\u00e0y tr\u00ecnh b\u00e0y \u01b0u \u0111\u00e3i cho d\u1ef1 \u00e1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ee9 c\u1ea5p \u0111\u1eb7t nh\u00e0 m\u00e1y trong khu c\u00f4ng nghi\u1ec7p. \u01afu \u0111\u00e3i c\u1ee7a d\u1ef1 \u00e1n h\u1ea1 t\u1ea7ng do C\u00f4ng ty CP VB Nh\u00e0 M\u1ea1c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">T\u00e0i li\u1ec7u tham kh\u1ea3o (t\u1ea3i v\u1ec1)<\/h2>\n<div class=\"w-full overflow-x-auto no-scrollbar\">\n<div style=\"width:100%;overflow-x:auto;margin:24px 0 30px;border:1px solid #D8E2D2;border-radius:12px;\">\n<table style=\"width:100%;min-width:640px;border-collapse:collapse;font-size:14px;margin:0;\">\n<tbody>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">V\u0103n b\u1ea3n<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">Ng\u00e0y ban h\u00e0nh<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">C\u01a1 quan ban h\u00e0nh<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">T\u1ea3i b\u1ea3n g\u1ed1c<\/th>\n<th class=\"px-4 py-2.5 md:py-4 font-medium text-secondary bg-gray-50\/50 border-b border-border\" style=\"background:#F4F5F5;color:#000000 !important;text-align:left;padding:15px 14px;font-weight:700;border:1px solid #D8E2D2;vertical-align:top;line-height:1.6;;color:#000000 !important;\">Ngu\u1ed3n ch\u00ednh th\u1ee9c \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu<\/th>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#FFFFFF;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">14\/06\/2025<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Qu\u1ed1c h\u1ed9i<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/luat-thue-tndn-67-2025-qh15.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-LUAT-67]\">\u2193 T\u1ea3i PDF<\/a><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n Ch\u00ednh ph\u1ee7<\/a> \u00b7 <a href=\"https:\/\/congbao.chinhphu.vn\/tai-ve-van-ban-so-67-2025-qh15-45557-57755?format=pdf\" style=\"color:#000000 !important;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;;color:#000000 !important;\">C\u00f4ng b\u00e1o<\/a><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">15\/12\/2025<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Ch\u00ednh ph\u1ee7<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/nghi-dinh-320-2025-nd-cp-huong-dan-thue-tndn.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-ND-320]\">\u2193 T\u1ea3i PDF<\/a><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/congbao.chinhphu.vn\/tai-ve-van-ban-so-320-2025-nd-cp-46841-60374?format=pdf\" style=\"color:#000000 !important;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;;color:#000000 !important;\">C\u00f4ng b\u00e1o<\/a><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#FFFFFF;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 143\/2025\/QH15<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">11\/12\/2025<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Qu\u1ed1c h\u1ed9i<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/luat-dau-tu-143-2025-qh15.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-LUAT-DT-143]\">\u2193 T\u1ea3i PDF<\/a><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=216524&amp;pageid=27160\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n Ch\u00ednh ph\u1ee7<\/a><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#F4F5F5;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 96\/2026\/N\u0110-CP<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">31\/03\/2026<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">Ch\u00ednh ph\u1ee7<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vbholdings.com.vn\/wp-content\/uploads\/2026\/10\/nghi-dinh-96-2026-nd-cp-huong-dan-luat-dau-tu.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-ND-96]\">\u2193 T\u1ea3i PDF<\/a><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217407\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n Ch\u00ednh ph\u1ee7<\/a><\/td>\n<\/tr>\n<tr class=\"transition-colors\" style=\"background:#FFFFFF;\">\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 61\/VBHN-VPQH (Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p)<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">23\/03\/2026<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\">V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i<\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2026\/3\/61-vbhn-vpqh.pdf\" style=\"color:#000000 !important;background:#229D33;border:1px solid #229D33;display:inline-block;padding:9px 13px;border-radius:8px;font-size:19px;font-weight:700;line-height:1.4;text-decoration:underline;text-underline-offset:4px;white-space:nowrap;;color:#000000 !important;\" title=\"[PDF-VBHN-61]\">\u2193 T\u1ea3i PDF<\/a><\/td>\n<td class=\"px-4 py-2.5 md:py-4 border-b border-border\" style=\"padding:16px 14px;border:1px solid #D8E2D2;vertical-align:top;line-height:1.75;;color:#000000 !important;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217301&amp;classid=0\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\">H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n Ch\u00ednh ph\u1ee7<\/a> \u00b7 <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/van-ban-hop-nhat-so-61-vbhn-vpqh-469191.htm\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\">C\u00f4ng b\u00e1o<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 style=\"font-size:25px;line-height:1.4;font-weight:600;color:#000000 !important;margin:42px 0 22px;padding:4px 0;;color:#000000 !important;\">K\u1ebft lu\u1eadn<\/h2>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">Lu\u1eadt 67\/2025\/QH15 \u0111\u01b0a v\u1ecb tr\u00ed trong khu kinh t\u1ebf tr\u1edf th\u00e0nh y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn \u01b0u \u0111\u00e3i thu\u1ebf theo \u0111\u1ecba b\u00e0n. V\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf kh\u00f4ng n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, khung \u01b0u \u0111\u00e3i l\u00e0 thu\u1ebf su\u1ea5t 17% trong 10 n\u0103m, mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a 04 n\u0103m ti\u1ebfp theo. \u0110\u1ec3 h\u01b0\u1edfng v\u00e0 gi\u1eef \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 hai m\u1ed1c t\u00ednh th\u1eddi gian, \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 18 v\u00e0 duy tr\u00ec \u0111i\u1ec1u ki\u1ec7n trong su\u1ed1t th\u1eddi gian h\u01b0\u1edfng.<\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">KCN VB Qu\u1ea3ng Y\u00ean n\u1eb1m trong Khu kinh t\u1ebf ven bi\u1ec3n Qu\u1ea3ng Y\u00ean. Ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0a c\u00e1c quy \u0111\u1ecbnh tr\u00ean v\u00e0o m\u00f4 h\u00ecnh t\u00e0i ch\u00ednh ngay t\u1eeb giai \u0111o\u1ea1n ch\u1ecdn \u0111\u1ecba \u0111i\u1ec3m, v\u00e0 tham v\u1ea5n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u01b0u \u0111\u00e3i c\u1ee5 th\u1ec3 cho d\u1ef1 \u00e1n c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"padding:24px;border-radius:14px;border:1px solid #B4C4A6;background:#ECF0E7;margin:28px 0;line-height:1.85;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">Qu\u00fd nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n H\u1ed3 s\u01a1 gi\u1edbi thi\u1ec7u \u0111\u1ea7u t\u01b0 ho\u1eb7c mu\u1ed1n trao \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i cho d\u1ef1 \u00e1n c\u1ee5 th\u1ec3, vui l\u00f2ng <\/strong><a href=\"https:\/\/vbholdings.com.vn\/vi\/lien-he\/\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 c\u1ee7a VB Holdings<\/strong><\/a><strong style=\"color:#000000 !important;\"> ho\u1eb7c <\/strong><a href=\"https:\/\/vbholdings.com.vn\/vi\/khu-cong-nghiep\/\" style=\"color:#000000 !important;text-decoration:underline;text-underline-offset:3px;font-weight:600;;color:#000000 !important;\"><strong style=\"color:#000000 !important;\">t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 Khu c\u00f4ng nghi\u1ec7p VB Qu\u1ea3ng Y\u00ean<\/strong><\/a><strong style=\"color:#000000 !important;\">.<\/strong><\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\"><em style=\"color:#000000 !important;\">N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n thu\u1ebf ho\u1eb7c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd. M\u1ee9c \u01b0u \u0111\u00e3i th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng d\u1ef1 \u00e1n do c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u00ean tham v\u1ea5n \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh.<\/em><\/p>\n<p style=\"margin:0 0 22px;line-height:1.85;;color:#000000 !important;\">&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15. Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf g\u1ed3m \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u00e0 m\u1ed9t s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[75,70],"tags":[],"class_list":["post-15331","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u01afu \u0111\u00e3i thu\u1ebf TNDN khu kinh t\u1ebf theo Lu\u1eadt 67\/2025\/QH15<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n gi\u1ea3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho d\u1ef1 \u00e1n m\u1edbi t\u1ea1i khu kinh t\u1ebf. 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