{"id":1182,"date":"2025-10-09T18:46:07","date_gmt":"2025-10-09T11:46:07","guid":{"rendered":"https:\/\/truongthanhgiang.com\/?p=1182"},"modified":"2025-10-26T23:04:31","modified_gmt":"2025-10-26T16:04:31","slug":"thue-toi-thieu-toan-cau","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2025\/10\/09\/thue-toi-thieu-toan-cau\/","title":{"rendered":"THU\u1ebe T\u1ed0I THI\u1ec2U TO\u00c0N C\u1ea6U: C\u01a0 H\u1ed8I & TH\u00c1CH TH\u1ee8C V\u1edaI DOANH NGHI\u1ec6P VI\u1ec6T"},"content":{"rendered":"\n

1. B\u1ed1i c\u1ea3nh<\/strong><\/p>\n\n\n\n

Th\u00e1ng 7\/2021, B\u1ed9 tr\u01b0\u1edfng T\u00e0i ch\u00ednh v\u00e0 Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u1ee7a G20 \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1ec1 nguy\u00ean t\u1eafc “Gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t” nh\u1eb1m gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c v\u1ec1 thu\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ed1 h\u00f3a n\u1ec1n kinh t\u1ebf. (OECD th\u00f4ng qua m\u1ee9c thu\u1ebf doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15% ng\u00e0y 06\/07\/2021).<\/p>\n\n\n\n

Th\u00e1ng 10\/2021, OECD \u0111\u01b0a ra tuy\u00ean b\u1ed1 Khung gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c ph\u00e1t sinh t\u1eeb n\u1ec1n kinh t\u1ebf k\u1ef9 thu\u1eadt s\u1ed1. \u0110\u1ebfn nay, Khung gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a 142\/142 n\u01b0\u1edbc th\u00e0nh vi\u00ean Di\u1ec5n \u0111\u00e0n h\u1ee3p t\u00e1c to\u00e0n c\u1ea7u v\u1ec1 BEPS.<\/p>\n\n\n\n

C\u00e1c n\u01b0\u1edbc c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i v\u1ec1 c\u01a1 b\u1ea3n s\u1ebd \u00e1p d\u1ee5ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u1eeb n\u0103m 2024 \u0111\u1ec3 thu th\u00eam ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb m\u1ee9c thu\u1ebf th\u1ef1c t\u1ebf so v\u1edbi Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15%.<\/p>\n\n\n\n

M\u1eb7c d\u00f9 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, kh\u00f4ng b\u1eaft bu\u1ed9c c\u00e1c qu\u1ed1c gia ph\u1ea3i \u00e1p d\u1ee5ng. Tuy nhi\u00ean, Vi\u1ec7t Nam \u0111\u00e3 tham gia \u0111\u1ed3ng thu\u1eadn OECD, n\u00ean d\u00f9 kh\u00f4ng ph\u1ea3i hi\u1ec7p \u01b0\u1edbc r\u00e0ng bu\u1ed9c, v\u1eabn c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c thi. Ngo\u00e0i ra, n\u1ebfu Vi\u1ec7t Nam kh\u00f4ng \u00e1p d\u1ee5ng th\u00ec v\u1eabn ph\u1ea3i ch\u1ea5p nh\u1eadn vi\u1ec7c c\u00e1c qu\u1ed1c gia kh\u00e1c \u00e1p d\u1ee5ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u, c\u00f3 quy\u1ec1n thu thu\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (khi \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u 15%, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i FDI).<\/p>\n\n\n\n

Ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2023 Qu\u1ed1c H\u1ed9i Vi\u1ec7t Nam ban h\u00e0nh Ngh\u1ecb quy\u1ebft 107 (hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2024), \u0111\u00e1nh d\u1ea5u s\u1ef1 ki\u1ec7n h\u00f2a nh\u1eadp v\u1edbi c\u1ed9ng \u0111\u1ed3ng kinh t\u1ebf th\u1ebf gi\u1edbi. Ngh\u1ecb \u0111\u1ecbnh 236\/2025\/N\u0110-CP ban h\u00e0nh 29\/8\/2025: Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb quy\u1ebft 107.<\/p>\n\n\n\n

2. M\u1ed9t s\u1ed1 kh\u00e1i ni\u1ec7m<\/strong><\/p>\n\n\n\n

– Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (Global Minimum Tax \u2013 GMT): b\u1ed9 quy t\u1eafc c\u1ee7a OECD\/G20 nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia (MNEs) \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u 15% tr\u00ean l\u1ee3i nhu\u1eadn, b\u1ea5t k\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u1edf qu\u1ed1c gia n\u00e0o.<\/p>\n\n\n\n

– \u0110\u01a1n v\u1ecb h\u1ee3p th\u00e0nh (Constituent Entity): l\u00e0 c\u00f4ng ty, t\u1ed5 ch\u1ee9c, ho\u1eb7c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. Bao g\u1ed3m c\u1ea3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao, c\u00f4ng ty m\u1eb9 trung gian, c\u00f4ng ty m\u1eb9 b\u1ecb s\u1edf h\u1eefu m\u1ed9t ph\u1ea7n, chi nh\u00e1nh.<\/p>\n\n\n\n

– Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (Effective Tax Rate \u2013 ETR): t\u1ef7 l\u1ec7 gi\u1eefa s\u1ed1 thu\u1ebf TNDN th\u1ef1c n\u1ed9p (sau \u0111i\u1ec1u ch\u1ec9nh) chia cho l\u1ee3i nhu\u1eadn theo chu\u1ea9n GloBE. N\u1ebfu ETR < 15% \u2192 ph\u00e1t sinh thu\u1ebf b\u1ed5 sung.<\/p>\n\n\n\n

– QDMTT (Qualified Domestic Minimum Top-up Tax): Thu\u1ebf b\u1ed5 sung t\u1ed1i thi\u1ec3u n\u1ed9i \u0111\u1ecba \u0111\u1ea1t chu\u1ea9n, c\u01a1 ch\u1ebf Vi\u1ec7t Nam \u00e1p d\u1ee5ng \u0111\u1ec3 gi\u1eef l\u1ea1i ngu\u1ed3n thu trong n\u01b0\u1edbc, thay v\u00ec \u0111\u1ec3 qu\u1ed1c gia kh\u00e1c thu.<\/p>\n\n\n\n

– IIR (Income Inclusion Rule): Quy t\u1eafc t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u t\u1ea1i c\u00f4ng ty m\u1eb9 (\u00e1p d\u1ee5ng n\u1ebfu Vi\u1ec7t Nam c\u00f3 c\u00f4ng ty m\u1eb9 t\u1ed1i cao n\u1eafm gi\u1eef \u0111\u01a1n v\u1ecb ch\u1ecbu thu\u1ebf su\u1ea5t th\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/p>\n\n\n\n

3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n\n\n\n

– T\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia c\u00f3 doanh thu h\u1ee3p nh\u1ea5t t\u1eeb 750 tri\u1ec7u EUR tr\u1edf l\u00ean, \u00edt nh\u1ea5t 02 trong 04 n\u0103m li\u1ec1n k\u1ec1.<\/p>\n\n\n\n

– C\u00e1c \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u00f3.<\/p>\n\n\n\n

– M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb (kh\u00f4ng \u00e1p d\u1ee5ng GMT): C\u01a1 quan ch\u00ednh ph\u1ee7, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn; Qu\u1ef9 h\u01b0u tr\u00ed, qu\u1ef9 \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 c\u00f4ng ty m\u1eb9 t\u1ed1i cao; C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 t\u1ef7 l\u1ec7 doanh thu\/thu nh\u1eadp b\u00ecnh qu\u00e2n nh\u1ecf (v\u00ed d\u1ee5 doanh thu < 10 tri\u1ec7u EUR v\u00e0 thu nh\u1eadp < 1 tri\u1ec7u EUR trong 3 n\u0103m).<\/p>\n\n\n\n

4. C\u00e1c ph\u1ee5 l\u1ee5c<\/strong><\/p>\n\n\n\n

– Ph\u1ee5 l\u1ee5c I: m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef theo b\u1ed9 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u c\u1ee7a Di\u1ec5n \u0111\u00e0n h\u1ee3p t\u00e1c chung v\u1ec1 ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf v\u00e0 chuy\u1ec3n l\u1ee3i nhu\u1eadn to\u00e0n c\u1ea7u.<\/p>\n\n\n\n

– Ph\u1ee5 l\u1ee5c II: c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u.<\/p>\n\n\n\n

– Ph\u1ee5 l\u1ee5c III: c\u00e1c m\u1eabu bi\u1ec3u k\u00ea khai, n\u1ed9p thu\u1ebf (hi\u1ec7n ch\u01b0a c\u00f4ng b\u1ed1 c\u00f4ng khai).<\/p>\n\n\n\n

5. \u00dd ngh\u0129a v\u00e0 t\u00e1c \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n

– Vi\u1ec7t Nam ch\u00ednh th\u1ee9c tham gia c\u01a1 ch\u1ebf ch\u1ed1ng x\u00f3i m\u00f2n thu\u1ebf to\u00e0n c\u1ea7u, gi\u1eef l\u1ea1i ngu\u1ed3n thu t\u1eeb c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t d\u01b0\u1edbi 15%.<\/p>\n\n\n\n

– C\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho FDI (mi\u1ec5n, gi\u1ea3m) s\u1ebd kh\u00f4ng c\u00f2n \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi t\u1eadp \u0111o\u00e0n l\u1edbn, v\u00ec ph\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ebd b\u1ecb \u201cb\u00f9\u201d b\u1eb1ng thu\u1ebf b\u1ed5 sung.<\/p>\n\n\n\n

-Doanh nghi\u1ec7p trong di\u1ec7n \u00e1p d\u1ee5ng ph\u1ea3i chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf theo chu\u1ea9n qu\u1ed1c t\u1ebf (IFRS\/GloBE).<\/p>\n\n\n\n

(4-9-2025)<\/p>\n","protected":false},"excerpt":{"rendered":"

1. B\u1ed1i c\u1ea3nh Th\u00e1ng 7\/2021, B\u1ed9 tr\u01b0\u1edfng T\u00e0i ch\u00ednh v\u00e0 Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng c\u1ee7a G20 \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1ec1 nguy\u00ean t\u1eafc “Gi\u1ea3i ph\u00e1p Hai tr\u1ee5 c\u1ed9t” nh\u1eb1m gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c v\u1ec1 thu\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ed1 h\u00f3a n\u1ec1n kinh t\u1ebf. (OECD th\u00f4ng qua m\u1ee9c thu\u1ebf doanh nghi\u1ec7p t\u1ed1i […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[207],"class_list":["post-1182","post","type-post","status-publish","format-standard","hentry","category-doi-song","tag-thue-toi-thieu-toan-cau"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=1182"}],"version-history":[{"count":5,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1182\/revisions"}],"predecessor-version":[{"id":1193,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/1182\/revisions\/1193"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=1182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=1182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=1182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}