{"id":16860,"date":"2026-07-09T10:49:30","date_gmt":"2026-07-09T03:49:30","guid":{"rendered":"https:\/\/ykvn-law.com\/?p=16860"},"modified":"2026-07-09T10:49:30","modified_gmt":"2026-07-09T03:49:30","slug":"nhung-thay-doi-ve-thue-tncn-doi-voi-chuyen-nhuong-co-phan-chua-niem-yet","status":"publish","type":"post","link":"https:\/\/ykvn-law.com\/vi\/nhung-thay-doi-ve-thue-tncn-doi-voi-chuyen-nhuong-co-phan-chua-niem-yet\/","title":{"rendered":"Nh\u1eefng Thay \u0110\u1ed5i V\u1ec1 Thu\u1ebf TNCN \u0110\u1ed1i V\u1edbi Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Ph\u1ea7n Ch\u01b0a Ni\u00eam Y\u1ebft"},"content":{"rendered":"
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Nh\u1eefng Thay \u0110\u1ed5i V\u1ec1 Thu\u1ebf TNCN \u0110\u1ed1i V\u1edbi Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Ph\u1ea7n Ch\u01b0a Ni\u00eam Y\u1ebft<\/h1>\n[\/vc_column_text][vc_empty_space height=”20px”][vc_column_text css=”.vc_custom_1783568637278{margin-bottom: 0px !important;}”]Ng\u00e0y 09 th\u00e1ng 07 n\u0103m 2026[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=”16810″ img_size=”full” css=””][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=”.vc_custom_1783568797193{margin-bottom: 0px !important;}”]Ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2025, Vi\u1ec7t Nam \u0111\u00e3 ban h\u00e0nh Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026 (\u201cLu\u1eadt Thu\u1ebf TNCN 2025<\/strong>\u201d). \u00a0Sau \u0111\u00f3, Ch\u00ednh Ph\u1ee7 \u0111\u00e3 x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNCN 2025 (\u201cD\u1ef1 Th\u1ea3o Ngh\u1ecb \u0110\u1ecbnh Thu\u1ebf TNCN<\/strong>\u201d), trong \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t m\u00f4\u0323t thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 l\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n trong c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft (\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1\u00a0chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb \u0111i gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan), thay cho m\u1ee9c thu\u1ebf TNCN 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u1ec1 xu\u1ea5t n\u00e0y \u0111\u00e3 v\u1ea5p ph\u1ea3i nh\u1eefng ph\u1ea3n \u1ee9ng tr\u00e1i chi\u1ec1u t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c b\u00ean li\u00ean quan do quan ng\u1ea1i r\u1eb1ng m\u1ee9c thu\u1ebf t\u0103ng cao nh\u01b0 v\u1eady s\u1ebd l\u00e0m ch\u00f9n b\u01b0\u1edbc c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n khi tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n v\u00e0 s\u00e1p nh\u1eadp (M&A) trong n\u01b0\u1edbc.<\/p>\n

Nh\u1eefng quan ng\u1ea1i tr\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i t\u1ecfa khi Ch\u00ednh Ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0110\u1ecbnh 253\/2026\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNCN 2025 (\u201cNgh\u1ecb \u0110\u1ecbnh 253<\/strong>\u201d). Ngh\u1ecb \u0110\u1ecbnh n\u00e0y, c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, gi\u1eef nguy\u00ean m\u1ee9c thu\u1ebf TNCN 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ni\u00eam y\u1ebft v\u00e0 ch\u01b0a ni\u00eam y\u1ebft. Vi\u1ec7c Ngh\u1ecb \u0110\u1ecbnh 253 kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf 20% tr\u00ean thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft nh\u01b0 \u0111\u1ec1 xu\u1ea5t t\u1ea1i D\u1ef1 Th\u1ea3o Ngh\u1ecb \u0110\u1ecbnh Thu\u1ebf TNCN l\u00e0 m\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng hoan ngh\u00eanh, th\u1ec3 hi\u1ec7n cam k\u1ebft v\u00e0 n\u1ed7 l\u1ef1c cu\u0309a Ch\u00ednh Ph\u1ee7 Vi\u1ec7t Nam trong vi\u1ec7c ti\u00ea\u0301p tu\u0323c h\u00f4\u0303 tr\u01a1\u0323 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng. \u0110i\u1ec1u ch\u1ec9nh n\u00e0y c\u1ee7a Ngh\u1ecb \u0110\u1ecbnh 253 c\u0169ng \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y s\u1ef1 ph\u1ee5c h\u1ed3i c\u1ee7a th\u1ecb tr\u01b0\u1eddng M&A t\u1ea1i Vi\u1ec7t Nam sau giai \u0111o\u1ea1n ch\u1eefng l\u1ea1i trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y do c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf v\u0129 m\u00f4, bao g\u1ed3m c\u00e1c xung \u0111\u1ed9t \u0111\u1ecba ch\u00ednh tr\u1ecb k\u00e9o d\u00e0i v\u00e0 chi\u1ebfn tranh th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n
<\/td>\nQuy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y (Lu\u1eadt Thu\u1ebf TNCN 2007)<\/strong><\/td>\nD\u1ef1 Th\u1ea3o Ngh\u1ecb \u0110\u1ecbnh Thu\u1ebf TNCN<\/strong><\/td>\nNgh\u1ecb \u0110\u1ecbnh 253<\/strong><\/td>\n<\/tr>\n
Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/strong> (c\u1ed5 ph\u1ea7n trong c\u00f4ng ty \u0111\u1ea1i ch\u00fang, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n<\/em>)<\/td>\n0.1%<\/strong> tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<\/tr>\n
Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft<\/strong><\/p>\n

(c\u1ed5 ph\u1ea7n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p<\/em>)<\/td>\n

0.1%<\/strong> tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n20%<\/strong> tr\u00ean thu nh\u1eadp<\/td>\n0.1%<\/strong> tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<\/tr>\n
Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/p>\n

(v\u1ed1n g\u00f3p trong c\u00f4ng ty TNHH)<\/em><\/td>\n

20%<\/strong> tr\u00ean thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n Vi\u1ec7t Nam<\/p>\n

0.1%<\/strong> tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/td>\n

20%<\/strong> tr\u00ean thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1 nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/p>\n

 <\/p>\n

(ho\u1eb7c 2%<\/strong> gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n[\/vc_column_text][vc_empty_space height=”20px”][vc_column_text css=”.vc_custom_1783568864916{margin-bottom: 0px !important;}”]N\u1ebfu Qu\u00fd v\u1ecb c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i theo th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y:[\/vc_column_text][vc_empty_space height=”20px”][mk_employees column=”5″ count=”-1″ orderby=”post__in” employees=”4526, 6888″][mk_divider][vc_column_text css=”.vc_custom_1783568907269{margin-bottom: 0px !important;}”]\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin, vui l\u00f2ng li\u00ean h\u1ec7 B\u1ed9 ph\u1eadn Marketing c\u1ee7a YKVN:<\/p>\n

T: (+84-28) 3 822 3155
\nmarketing@ykvn-law.com<\/a>[\/vc_column_text][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 v\u1eeba qua, Ch\u00ednh ph\u1ee7 \u0111\u00e3 th\u00f4ng qua Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y v\u1edbi Lu\u1eadt thu\u1ebf TNCN 2025. Ngh\u1ecb \u0111\u1ecbnh m\u1edbi gi\u1eef l\u1ea1i m\u1ee9c thu\u1ebf TNCN 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ni\u00eam y\u1ebft v\u00e0 ch\u01b0a ni\u00eam y\u1ebft. <\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[102],"tags":[],"class_list":["post-16860","post","type-post","status-publish","format-standard","hentry","category-legal-updates-vi"],"acf":[],"yoast_head":"\nNh\u1eefng Thay \u0110\u1ed5i V\u1ec1 Thu\u1ebf TNCN \u0110\u1ed1i V\u1edbi Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Ph\u1ea7n Ch\u01b0a Ni\u00eam Y\u1ebft - YKVN<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 v\u1eeba qua, Ch\u00ednh ph\u1ee7 \u0111\u00e3 th\u00f4ng qua Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y v\u1edbi Lu\u1eadt thu\u1ebf TNCN 2025. 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