Chuan bi cho IFRS va chinh sach thue moi - Doanh nghiep FDI can lam gi?

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Tóm tắt

Webinar ProTalk cua SS Global cap nhat hai chu de: (1) lo trinh ap dung IFRS tai Viet Nam theo du thao thong tu moi - chi ap dung tu nguyen cho doanh nghiep FDI va thanh vien trung tam tai chinh quoc te, theo nguyen mau tieng Anh tu ifrs.org; (2) chinh sach thue thu nhap doanh nghiep moi theo Luat so 67/2025 va Nghi dinh 320 co hieu luc 15/12/2025 - giam thue suat xuong 15-17% cho doanh nghiep nho va vua, siet nguong thanh toan khong tien mat tu 20 trieu xuong 5 trieu, quy dinh moi ve chuyen nhuong von gian tiep cua doanh nghiep nuoc ngoai.

Outline / Ý chính

  • Lo trinh IFRS Viet Nam: De an 2020 that bai, thong tu moi (hieu luc 1/1/2027) cho phep FDI tu nguyen ap dung nguyen mau IFRS thay vi VAS + goi chuyen doi song song
  • The thuc ap dung nguyen mau: doanh nghiep tu to chuc tai khoan, lap bao cao theo IFRS va dung lam bao cao nop co quan chuc nang (thay the VAS), can bang doi chieu thue rieng
  • So sanh hai cach lam: cach cu (VAS + goi chuyen doi) vs cach moi (IFRS tu dau) - cach moi kho hon giai doan dau nhung hieu qua hon dai han, giam rui ro sai sot o buoc chuyen doi
  • Luat thue TNDN moi (Luat 67/2025, ND320): thue suat 15% (⇐ 3 ty), 17% (3-50 ty), 20% (>50 ty), ap dung dua tren doanh thu nam lien ke
  • Nhung diem moi ND320: nguong thanh toan khong tien mat ha tu 20 trieu xuong 5 trieu; chuyen nhuong von gian tiep cua to chuc nuoc ngoai chiu thue; TNDN tu chuyen nhuong BDS duoc bu tru voi lo hoat dong SX-KD chinh
  • Cac thay doi ve uu dai thue: bo khu cong nghiep khoi danh sach dia ban uu dai, chi giu khu kinh te/cong nghe cao; thue suat 15% khong ap dung neu trong nhom lien ket co don vi doanh thu tren nguong

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