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liệu hướng dẫn thị trường carbon Việt Nam | MONRE, GIZ, VCCI","/vi/part-4-tools-training-and-technical-support-for-smes/where-can-businesses-find-guidance-documents-and-forms-ministry-of-agriculture-and-environment-c","vi/04.part-4-tools-training-and-technical-support-for-smes/01.where-can-businesses-find-guidance-documents-and-forms-ministry-of-agriculture-and-environment-c",{"title":219,"path":220,"stem":221,"index":102},"Tổ chức xác minh Việt Nam | VVB/DOE quốc tế","/vi/part-4-tools-training-and-technical-support-for-smes/does-vietnam-have-any-verification-organizations-recognized-according-to-international-standards","vi/04.part-4-tools-training-and-technical-support-for-smes/02.does-vietnam-have-any-verification-organizations-recognized-according-to-international-standards",{"title":223,"path":224,"stem":225,"index":107},"Phần mềm theo dõi phát thải SME | VertZéro, Nuoa.io","/vi/part-4-tools-training-and-technical-support-for-smes/what-software-can-support-sme-businesses-in-tracking-and-reporting-emissions","vi/04.part-4-tools-training-and-technical-support-for-smes/03.what-software-can-support-sme-businesses-in-tracking-and-reporting-emissions",{"title":227,"path":228,"stem":229,"index":112},"Đào tạo nhân viên theo dõi phát thải | ISO 14064-1:2018","/vi/part-4-tools-training-and-technical-support-for-smes/how-to-train-internal-staff-on-emissions-tracking-and-carbon-data-management","vi/04.part-4-tools-training-and-technical-support-for-smes/04.how-to-train-internal-staff-on-emissions-tracking-and-carbon-data-management",{"title":231,"path":232,"stem":233,"index":117},"Blockchain và QR code cho MRV | Việt Nam 2025","/vi/part-4-tools-training-and-technical-support-for-smes/can-businesses-apply-blockchain-technology-or-qr-codes-to-enhance-the-transparency-of-the-mrv-pr","vi/04.part-4-tools-training-and-technical-support-for-smes/05.can-businesses-apply-blockchain-technology-or-qr-codes-to-enhance-the-transparency-of-the-mrv-pr",{"title":235,"path":236,"stem":237,"index":122},"Nền tảng hỗ trợ SME | Carbon Market Forum, VBCSD Việt Nam","/vi/part-4-tools-training-and-technical-support-for-smes/what-platforms-or-networks-support-sme-cooperation-and-experience-sharing-e-g-carbon-market-foru","vi/04.part-4-tools-training-and-technical-support-for-smes/06.what-platforms-or-networks-support-sme-cooperation-and-experience-sharing-e-g-carbon-market-foru",{"title":239,"path":240,"stem":241,"index":127},"Trường đại học và NGO hỗ trợ SME | Thiết kế dự án carbon Việt Nam","/vi/part-4-tools-training-and-technical-support-for-smes/which-universities-and-non-governmental-organizations-ngos-can-support-smes-in-designing-or-veri","vi/04.part-4-tools-training-and-technical-support-for-smes/07.which-universities-and-non-governmental-organizations-ngos-can-support-smes-in-designing-or-veri",{"title":243,"path":244,"stem":245,"index":132},"Cập nhật chính sách thị trường carbon | Việt Nam 2025","/vi/part-4-tools-training-and-technical-support-for-smes/how-can-businesses-regularly-update-new-policies-regarding-the-carbon-market-in-vietnam","vi/04.part-4-tools-training-and-technical-support-for-smes/08.how-can-businesses-regularly-update-new-policies-regarding-the-carbon-market-in-vietnam",{"title":247,"path":248,"stem":249,"index":137},"PPPs cho dự án carbon | FCPF, JCM, CP4D,supply chain","/vi/part-4-tools-training-and-technical-support-for-smes/what-existing-public-private-partnership-ppp-models-help-smes-implement-carbon-projects","vi/04.part-4-tools-training-and-technical-support-for-smes/09.what-existing-public-private-partnership-ppp-models-help-smes-implement-carbon-projects",{"title":251,"icon":6,"items":252,"path":262,"stem":263,"children":264,"page":6},"PHẦN 5: QUẢN TRỊ RỦI RO, MINH BẠCH VÀ THỰC HÀNH TỐT",[253,254,255,256,257,258,259,260,261],"01.how-to-avoid-greenwashing-and-ensure-project-credibility","02.what-is-the-criterion-for-assessing-additionality-in-a-project","03.what-happens-if-a-project-fails-to-achieve-the-committed-emission-reduction-targets","04.how-to-control-the-risk-of-leakage-and-ensure-permanence","05.what-is-vietnam-doing-to-prevent-double-counting","06.how-should-sme-businesses-react-if-ets-regulations-change-suddenly","07.what-mechanisms-ensure-transparency-when-registering-and-trading-carbon-credits","08.how-to-demonstrate-co-benefits-social-ecosystem-to-attract-investors","09.what-governance-principles-should-smes-follow-to-ensure-transparency-throughout-the-entire-cycle","/vi/part-5-risk-governance-transparency-and-good-practices","vi/05.part-5-risk-governance-transparency-and-good-practices",[265,269,273,277,281,285,289,293,297],{"title":266,"path":267,"stem":268,"index":97},"Tránh greenwashing | Xây dựng uy tín dự án tín chỉ carbon Việt Nam","/vi/part-5-risk-governance-transparency-and-good-practices/how-to-avoid-greenwashing-and-ensure-project-credibility","vi/05.part-5-risk-governance-transparency-and-good-practices/01.how-to-avoid-greenwashing-and-ensure-project-credibility",{"title":270,"path":271,"stem":272,"index":102},"Tiêu chí đánh giá tính bổ sung | Additionality trong dự án","/vi/part-5-risk-governance-transparency-and-good-practices/what-is-the-criterion-for-assessing-additionality-in-a-project","vi/05.part-5-risk-governance-transparency-and-good-practices/02.what-is-the-criterion-for-assessing-additionality-in-a-project",{"title":274,"path":275,"stem":276,"index":107},"Dự án không đạt mục tiêu | Hậu quả tín chỉ carbon","/vi/part-5-risk-governance-transparency-and-good-practices/what-happens-if-a-project-fails-to-achieve-the-committed-emission-reduction-targets","vi/05.part-5-risk-governance-transparency-and-good-practices/03.what-happens-if-a-project-fails-to-achieve-the-committed-emission-reduction-targets",{"title":278,"path":279,"stem":280,"index":112},"Kiểm soát rủi ro rò rỉ | permanence trong dự án","/vi/part-5-risk-governance-transparency-and-good-practices/how-to-control-the-risk-of-leakage-and-ensure-permanence","vi/05.part-5-risk-governance-transparency-and-good-practices/04.how-to-control-the-risk-of-leakage-and-ensure-permanence",{"title":282,"path":283,"stem":284,"index":117},"Ngăn chặn tính trùng | MRV Registry và Điều 6 Paris Agreement","/vi/part-5-risk-governance-transparency-and-good-practices/what-is-vietnam-doing-to-prevent-double-counting","vi/05.part-5-risk-governance-transparency-and-good-practices/05.what-is-vietnam-doing-to-prevent-double-counting",{"title":286,"path":287,"stem":288,"index":122},"ETS thay đổi đột ngột | Chiến lược phản ứng SME Việt Nam","/vi/part-5-risk-governance-transparency-and-good-practices/how-should-sme-businesses-react-if-ets-regulations-change-suddenly","vi/05.part-5-risk-governance-transparency-and-good-practices/06.how-should-sme-businesses-react-if-ets-regulations-change-suddenly",{"title":290,"path":291,"stem":292,"index":127},"Cơ chế minh bạch | HNX Registry và PDD Việt Nam","/vi/part-5-risk-governance-transparency-and-good-practices/what-mechanisms-ensure-transparency-when-registering-and-trading-carbon-credits","vi/05.part-5-risk-governance-transparency-and-good-practices/07.what-mechanisms-ensure-transparency-when-registering-and-trading-carbon-credits",{"title":294,"path":295,"stem":296,"index":132},"Trình bày lợi ích đồng thời | SDGs để thu hút nhà đầu tư","/vi/part-5-risk-governance-transparency-and-good-practices/how-to-demonstrate-co-benefits-social-ecosystem-to-attract-investors","vi/05.part-5-risk-governance-transparency-and-good-practices/08.how-to-demonstrate-co-benefits-social-ecosystem-to-attract-investors",{"title":298,"path":299,"stem":300,"index":137},"Nguyên tắc quản trị SME | Minh bạch toàn bộ chu trình","/vi/part-5-risk-governance-transparency-and-good-practices/what-governance-principles-should-smes-follow-to-ensure-transparency-throughout-the-entire-cycle","vi/05.part-5-risk-governance-transparency-and-good-practices/09.what-governance-principles-should-smes-follow-to-ensure-transparency-throughout-the-entire-cycle",{"title":302,"icon":6,"items":303,"path":311,"stem":312,"children":313,"page":6},"PHẦN 6: KINH NGHIỆM QUỐC TẾ",[304,305,306,307,308,309,310],"01.globally-what-models-or-strategies-have-small-and-medium-manufacturing-enterprises-in-the-steel","02.globally-what-models-and-strategies-have-businesses-in-the-logistics-distribution-and-warehousin","03.internationally-what-solutions-have-small-and-medium-sized-commercial-buildings-and-real-estate","04.what-cultivation-or-forest-management-models-have-helped-international-agriculture-and-forestry","05.at-the-international-level-what-are-the-business-models-of-companies-providing-esg-consulting-se","06.have-any-countries-successfully-organized-and-implemented-a-collective-carbon-project-model-invo","07.how-do-international-businesses-overcome-the-barrier-of-lacking-internal-technical-capacity-for","/vi/part-6-international-experience","vi/06.part-6-international-experience",[314,318,322,326,330,334,338],{"title":315,"path":316,"stem":317,"index":97},"Mô hình thép/xi măng toàn cầu | SME giảm phát thải","/vi/part-6-international-experience/globally-what-models-or-strategies-have-small-and-medium-manufacturing-enterprises-in-the-steel","vi/06.part-6-international-experience/01.globally-what-models-or-strategies-have-small-and-medium-manufacturing-enterprises-in-the-steel",{"title":319,"path":320,"stem":321,"index":102},"Mô hình logistics toàn cầu | SME giảm phát thải","/vi/part-6-international-experience/globally-what-models-and-strategies-have-businesses-in-the-logistics-distribution-and-warehousin","vi/06.part-6-international-experience/02.globally-what-models-and-strategies-have-businesses-in-the-logistics-distribution-and-warehousin",{"title":323,"path":324,"stem":325,"index":107},"Tòa nhà thương mại & BĐS quốc tế | SME giảm phát thải","/vi/part-6-international-experience/internationally-what-solutions-have-small-and-medium-sized-commercial-buildings-and-real-estate","vi/06.part-6-international-experience/03.internationally-what-solutions-have-small-and-medium-sized-commercial-buildings-and-real-estate",{"title":327,"path":328,"stem":329,"index":112},"Mô hình nông - lâm nghiệp quốc tế | Tín chỉ carbon","/vi/part-6-international-experience/what-cultivation-or-forest-management-models-have-helped-international-agriculture-and-forestry","vi/06.part-6-international-experience/04.what-cultivation-or-forest-management-models-have-helped-international-agriculture-and-forestry",{"title":331,"path":332,"stem":333,"index":117},"Mô hình tư vấn ESG quốc tế |\u003CCarbon Consulting","/vi/part-6-international-experience/at-the-international-level-what-are-the-business-models-of-companies-providing-esg-consulting-se","vi/06.part-6-international-experience/05.at-the-international-level-what-are-the-business-models-of-companies-providing-esg-consulting-se",{"title":335,"path":336,"stem":337,"index":122},"Dự án carbon tập thể quốc tế | Nhiều SME cùng tham gia","/vi/part-6-international-experience/have-any-countries-successfully-organized-and-implemented-a-collective-carbon-project-model-invo","vi/06.part-6-international-experience/06.have-any-countries-successfully-organized-and-implemented-a-collective-carbon-project-model-invo",{"title":339,"path":340,"stem":341,"index":127},"Vượt qua rào cản kỹ thuật MRV | Quốc tế","/vi/part-6-international-experience/how-do-international-businesses-overcome-the-barrier-of-lacking-internal-technical-capacity-for","vi/06.part-6-international-experience/07.how-do-international-businesses-overcome-the-barrier-of-lacking-internal-technical-capacity-for",{"title":343,"path":344,"stem":345},"Về Chúng Tôi","/vi/about-us","vi/about-us",{"id":347,"title":172,"body":348,"description":426,"extension":427,"links":428,"meta":429,"navigation":430,"path":173,"seo":431,"stem":174,"__hash__":439},"docs_vi/vi/03.part-3-finance-and-economic-benefits-from-carbon-credits/03.can-enterprises-receive-tax-exemptions-reductions-if-they-implement-emission-reduction-projects.md",{"type":349,"value":350,"toc":423},"minimark",[351,356,360,363,374,377,380],[352,353,355],"h1",{"id":354},"doanh-nghiệp-có-thể-được-miễngiảm-thuế-nếu-thực-hiện-dự-án-giảm-phát-thải-không","Doanh nghiệp có thể được miễn/giảm thuế nếu thực hiện dự án giảm phát thải không?",[357,358,359],"p",{},"Hiện nay, Việt Nam đã và đang triển khai một số chính sách ưu đãi thuế cho các doanh nghiệp thực hiện dự án giảm phát thải khí nhà kính, đặc biệt là các dự án có liên quan đến năng lượng tái tạo, tiết kiệm năng lượng, xử lý chất thải và bảo vệ môi trường. Mặc dù chưa có sắc thuế riêng biệt dành riêng cho việc phát hành hoặc giao dịch tín chỉ carbon, các doanh nghiệp thực hiện dự án carbon vẫn có thể được hưởng ưu đãi thuế thông qua các chính sách áp dụng theo ngành hoặc lĩnh vực hoạt động.",[357,361,362],{},"Cụ thể, đối với thuế thu nhập doanh nghiệp (TNDN), các doanh nghiệp đầu tư vào lĩnh vực môi trường, năng lượng sạch, hoặc công nghệ sản xuất sạch hơn có thể được áp dụng thuế suất ưu đãi 10% trong 15 năm, miễn thuế TNDN trong 4 năm đầu và giảm 50% trong 9 năm tiếp theo theo quy định tại Luật Thuế TNDN 2008 và Nghị định 218/2013/NĐ-CP (Điều 4, 15, 16). Ngoài ra, các thiết bị, công nghệ phục vụ cho dự án giảm phát thải và chưa sản xuất được trong nước sẽ được miễn thuế nhập khẩu, căn cứ theo Luật Thuế xuất nhập khẩu 2016 (Điều 16) và Nghị định 134/2016/NĐ-CP. Đồng thời, với các nguyên liệu sử dụng trong dự án áp dụng nhiên liệu sinh học hoặc năng lượng sạch, doanh nghiệp cũng có thể được miễn hoặc giảm thuế bảo vệ môi trường theo Thông tư 152/2011/TT-BTC.",[357,364,365,366,373],{},"Bên cạnh đó, Bộ Tài chính Việt Nam đang đề xuất sửa đổi Luật Thuế TNDN nhằm miễn thuế đối với thu nhập từ tín chỉ carbon và trái phiếu xanh, một bước đi đáng chú ý trong quá trình hoàn thiện thể chế thị trường carbon quốc gia giai đoạn 2025–2028 nằm trong định hướng thúc đẩy tăng trưởng xanh và phát triển bền vững. (Nguồn:** ",[367,368,372],"a",{"href":369,"rel":370},"https://en.vietnamplus.vn/ministry-proposes-exemption-on-corporate-taxes-on-income-from-green-bond-interest-and-carbon-credits-post289696.vnp",[371],"nofollow","**VietnamPlus – Ministry proposes exemption on income from carbon credits","**).",[357,375,376],{},"Tuy nhiên, cần lưu ý rằng Việt Nam vẫn chưa áp dụng thuế riêng đối với tín chỉ carbon, và các quy định về giao dịch hoặc thu nhập từ tín chỉ vẫn đang trong giai đoạn xây dựng. Vì vậy, doanh nghiệp khi triển khai dự án nên lập hồ sơ kỹ thuật rõ ràng, xin xác nhận từ Bộ Nông nghiệp và Môi trường hoặc Sở NN&MT địa phương về việc dự án thuộc lĩnh vực ưu đãi thuế, đồng thời nên kết hợp với đơn vị tư vấn pháp lý, tài chính hoặc kiểm toán độc lập để xác định chính xác mức ưu đãi được hưởng.",[357,378,379],{},"Tài liệu tham khảo:",[381,382,383,396,405,414],"ul",{},[384,385,386,387,391,392],"li",{},"Thuvienphapluat.Vn. (2025, August 15). Luật Bảo vệ môi trường 2020. ",[388,389,390],"em",{},"THƯ VIỆN PHÁP LUẬT",". ",[367,393,394],{"href":394,"rel":395},"https://thuvienphapluat.vn/van-ban/Tai-nguyen-Moi-truong/Luat-so-72-2020-QH14-Bao-ve-moi-truong-2020-431147.aspx",[371],[384,397,398,399,391,401],{},"Thuvienphapluat.Vn. (2025, July 10). Nghị định 218/2013/NĐ-CP hướng dẫn thi hành Luật thuế thu nhập doanh nghiệp. ",[388,400,390],{},[367,402,403],{"href":403,"rel":404},"https://thuvienphapluat.vn/van-ban/Doanh-nghiep/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx",[371],[384,406,407,408,391,410],{},"Thuvienphapluat.Vn. (2025, August 11). Nghị định 134/2016/NĐ-CP hướng dẫn Luật thuế xuất khẩu, thuế nhập khẩu. ",[388,409,390],{},[367,411,412],{"href":412,"rel":413},"https://thuvienphapluat.vn/van-ban/Xuat-nhap-khau/Nghi-dinh-134-2016-ND-CP-huong-dan-Luat-thue-xuat-khau-thue-nhap-khau-323602.aspx",[371],[384,415,416,417,391,419],{},"Thuvienphapluat.Vn. (2024, December 24). Thông tư 152/2011/TT-BTC hướng dẫn Nghị định 67/2011/NĐ-CP hướng dẫn Luật thuế Bảo vệ môi trường do Bộ Tài chính ban hành. ",[388,418,390],{},[367,420,421],{"href":421,"rel":422},"https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Thong-tu-152-2011-TT-BTC-huong-dan-Nghi-dinh-67-2011-ND-CP-huong-dan-Luat-thue-131987.aspx",[371],{"title":424,"searchDepth":102,"depth":102,"links":425},"",[],"Tìm hiểu các chính sách ưu đãi thuế cho doanh nghiệp thực hiện dự án giảm phát thải khí nhà kính: thuế suất 10%, miễn thuế 4 năm đầu.","md",null,{},{"index":107},{"title":172,"description":432,"keywords":433},"SME Việt Nam có thể được thuế suất 10% trong 15 năm, miễn thuế 4 năm đầu khi thực hiện dự án giảm phát thải khí nhà kính.",[434,435,436,437,438],"tài chính xanh Việt Nam","giá tín chỉ carbon","tài chính khí hậu SME","doanh thu giao dịch carbon","tín dụng xanh","KuFvvGLAVZQ6x-FmF0JmnLLkTUnapQ0imgM1wMmwjOo",[441,443],{"title":168,"path":169,"stem":170,"description":442,"index":102,"children":-1},"Tìm hiểu các chương trình tín dụng xanh từ BIDV và VietinBank hỗ trợ SME Việt Nam với lãi suất ưu đãi từ 5.5-7.5%/năm.",{"title":176,"path":177,"stem":178,"description":444,"index":112,"children":-1},"Tìm hiểu việc sử dụng tín chỉ carbon làm tài sản bảo đảm trong hoạt động vay vốn tại Việt Nam: chưa được quy định rõ, nhưng có thể sử dụng hợp đồng mua bán tín chỉ theo hình thức bán trước.",1774950006237]