{"id":418,"date":"2025-06-24T10:30:56","date_gmt":"2025-06-24T03:30:56","guid":{"rendered":"https:\/\/apexpartnerslaw.com\/?p=418"},"modified":"2025-07-30T13:12:00","modified_gmt":"2025-07-30T06:12:00","slug":"10-chu-de-noi-bat-doanh-nghiep-thue","status":"publish","type":"post","link":"https:\/\/apexpartnerslaw.com\/en\/10-chu-de-noi-bat-doanh-nghiep-thue\/","title":{"rendered":"10 Featured Topics \u2013 Business & Tax"},"content":{"rendered":"
    \n
  1. Extension of 2% VAT Reduction Until the End of 2026 \u2013 Analysis of the impact of extending the preferential VAT rate from 10% to 8%, applicable until December 31, 2026.<\/li>\n
  2. Changes to the Corporate Income Tax (CIT) Law Effective from October 1, 2025 \u2013 New provisions in the tax calculation mechanism for capital transfers by foreign investors in Vietnam.<\/li>\n
  3. CIT Exemptions and Reductions for Small Enterprises and High-Tech Industries \u2013 Tax incentives with preferential rates of 15\u201317%, and exemptions\/reductions for R&D activities and tech startups.<\/li>\n
  4. New VAT Policy for E-Commerce Effective July 1, 2025 \u2013 Updates on VAT deduction regulations and obligations of e-commerce platforms and foreign suppliers serving Vietnamese customers.<\/li>\n
  5. Personal Identification Numbers to Replace Tax Identification Numbers (TIN) from July 1, 2025 \u2013 Direct impact on tax declarations for individuals and household businesses nationwide.<\/li>\n
  6. Systematization of E-Invoice Declarations and Its Impact on Accounting Records \u2013 Important notes on the use of e-invoices and electronic tax declarations under the latest 2025\u20132026 regulations.<\/li>\n
  7. Preparation for the Digitalization of Taxation \u2013 Implementation of the CoreTax system, integration of AI in tax inspection and data reconciliation, and a push for full electronic tax declarations.<\/li>\n
  8. Impact of the Global Minimum Tax (GMT) \u2013 Analysis of implications for FDI, bilateral agreements, and Vietnam's roadmap for implementing GMT regulations from 2025 onward.<\/li>\n
  9. New Tax Measures: Excise Tax Increase on Alcoholic Beverages \u2013 Roadmap to raise the special consumption tax rate to 90% by 2031, and its effects on the domestic F&B industry.<\/li>\n
  10. Promotion of Tax and Credit Support Programs for the Tech Sector \u2013 Tax relief, low-interest credit packages (2%), and priority for land rental and R&D costs aimed at supporting startups in high-tech fields.<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"

    Gia h\u1ea1n m\u1ee9c gi\u1ea3m VAT 2% \u0111\u1ebfn cu\u1ed1i n\u0103m 2026 \u2013 Ph\u00e2n t\u00edch t\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c k\u00e9o d\u00e0i m\u1ee9c thu\u1ebf VAT \u01b0u \u0111\u00e3i t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% \u00e1p d\u1ee5ng \u0111\u1ebfn ng\u00e0y 31\/12\/2026. Thay \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNDN t\u1eeb ng\u00e0y 1\/10\/2025 \u2013 N\u1ed9i dung m\u1edbi trong c\u01a1 ch\u1ebf t\u00ednh thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u1ed1i…<\/p>","protected":false},"author":1,"featured_media":411,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/posts\/418","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/comments?post=418"}],"version-history":[{"count":2,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/posts\/418\/revisions"}],"predecessor-version":[{"id":737,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/posts\/418\/revisions\/737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/media\/411"}],"wp:attachment":[{"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/media?parent=418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/categories?post=418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apexpartnerslaw.com\/en\/wp-json\/wp\/v2\/tags?post=418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}