{"id":6015,"date":"2026-06-29T14:25:54","date_gmt":"2026-06-29T07:25:54","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6015"},"modified":"2026-06-29T14:25:43","modified_gmt":"2026-06-29T07:25:43","slug":"tu-van-ve-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/tu-van-ve-thue-thu-nhap-ca-nhan\/","title":{"rendered":"T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u00ean s\u00e2u"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/7\/2026, h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam &#8211; t\u1eeb c\u00f4ng nh\u00e2n d\u1ec7t may t\u1ea1i B\u00ecnh D\u01b0\u01a1ng \u0111\u1ebfn y t\u00e1 tr\u1ef1c \u0111\u00eam t\u1ea1i B\u1ec7nh vi\u1ec7n Ch\u1ee3 R\u1eaby &#8211; ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd, theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 (th\u00f4ng qua ng\u00e0y 27\/11\/2024). \u0110\u00e2y kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt: \u0111\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb Lu\u1eadt Thu\u1ebf TNCN 2007 ra \u0111\u1eddi, Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c lu\u1eadt h\u00f3a vi\u1ec7c lo\u1ea1i tr\u1eeb ph\u1ea7n ph\u1ee5 tr\u1ed9i ca \u0111\u00eam, t\u0103ng ca ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; x\u00f3a b\u1ecf m\u1ed9t ngh\u1ecbch l\u00fd k\u00e9o d\u00e0i g\u1ea7n 20 n\u0103m: ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam c\u00e0ng nhi\u1ec1u, thu\u1ebf bi\u00ean c\u00e0ng cao.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n t\u1ea1i MAN &#8211; Master Accountant Network cho th\u1ea5y r\u00f5 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c: m\u1ed9t c\u00f4ng nh\u00e2n v\u1eadn h\u00e0nh m\u00e1y t\u1ea1i khu c\u00f4ng nghi\u1ec7p VSIP II (B\u00ecnh D\u01b0\u01a1ng), l\u00e0m 3 ca v\u1edbi ph\u1ee5 c\u1ea5p \u0111\u00eam 70%, tr\u01b0\u1edbc \u0111\u00e2y ph\u1ea3i n\u1ed9p th\u00eam t\u1eeb 350.000 \u0111\u1ebfn 700.000 \u0111\u1ed3ng <a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\">personal income tax<\/a> m\u1ed7i th\u00e1ng ch\u1ec9 t\u1eeb kho\u1ea3n ph\u1ee5 tr\u1ed9i &#8211; t\u01b0\u01a1ng \u0111\u01b0\u01a1ng g\u1ea7n m\u1ed9t ng\u00e0y l\u01b0\u01a1ng. Theo quy \u0111\u1ecbnh m\u1edbi, to\u00e0n b\u1ed9 ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n. V\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 1.000 lao \u0111\u1ed9ng ca \u0111\u00eam, quy m\u00f4 gi\u1ea3m thu\u1ebf l\u00ean \u0111\u1ebfn h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm v\u1eefng quy tr\u00ecnh t\u00e1ch b\u1ea1ch b\u1ea3ng l\u01b0\u01a1ng ngay t\u1eeb th\u00e1ng 7\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n b\u1edfi \u0111\u1ed9i ng\u0169 chuy\u00ean gia CPA v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i MAN ph\u00e2n t\u00edch to\u00e0n di\u1ec7n: \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd chu\u1ea9n, c\u00f4ng th\u1ee9c t\u00ednh ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n, 4 r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi tri\u1ec3n khai, v\u00e0 l\u1ed9 tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (d\u1ef1 ki\u1ebfn qu\u00fd III\/2026) \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan tr\u1ecdng?<\/b><\/h2>\n<figure id=\"attachment_6744\" aria-describedby=\"caption-attachment-6744\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6744\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-ve-thue-thu-nhap-ca-nhan-la-gi-va-tai-sao-lai-quan-trong-1.jpg\" alt=\"T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan tr\u1ecdng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-ve-thue-thu-nhap-ca-nhan-la-gi-va-tai-sao-lai-quan-trong-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-ve-thue-thu-nhap-ca-nhan-la-gi-va-tai-sao-lai-quan-trong-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-ve-thue-thu-nhap-ca-nhan-la-gi-va-tai-sao-lai-quan-trong-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-ve-thue-thu-nhap-ca-nhan-la-gi-va-tai-sao-lai-quan-trong-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Tu-van-ve-thue-thu-nhap-ca-nhan-la-gi-va-tai-sao-lai-quan-trong-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6744\" class=\"wp-caption-text\">T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao l\u1ea1i quan tr\u1ecdng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 c\u00e1c ngu\u1ed3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 \u0111\u01b0a ra ph\u01b0\u01a1ng \u00e1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf t\u1ed1i \u01b0u nh\u1ea5t. Theo \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam, c\u00f9ng c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. S\u1ef1 thay \u0111\u1ed5i mang t\u00ednh l\u1ecbch s\u1eed v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb ng\u00e0y 01\/01\/2026 \u0111\u00e3 bi\u1ebfn vi\u1ec7c <a href=\"https:\/\/thue.man.net.vn\/tu-van-thue\/\">tax consulting<\/a> tr\u1edf th\u00e0nh m\u1ed9t nhu c\u1ea7u c\u1ea5p thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thi\u1ebfu c\u1eadp nh\u1eadt v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t nghi\u00eam tr\u1ecdng nh\u01b0 \u00e1p d\u1ee5ng sai m\u1ee9c gi\u1ea3m tr\u1eeb ho\u1eb7c kh\u00f4ng n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf cho c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p. Trong m\u00f4i tr\u01b0\u1eddng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u ng\u00e2n h\u00e0ng, khi\u1ebfn m\u1ecdi kho\u1ea3n thu nh\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n k\u1ef9 l\u01b0\u1ee1ng \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf s\u1ebd gi\u00fap b\u1ea1n kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n x\u00e2y d\u1ef1ng m\u1ed9t c\u1ea5u tr\u00fac thu nh\u1eadp th\u00f4ng minh. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c t\u1eadn d\u1ee5ng c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 l\u1eadp h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi 6,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa khi t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/b><\/h2>\n<figure id=\"attachment_6016\" aria-describedby=\"caption-attachment-6016\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6016\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Lam-the-nao-de-xac-dinh-chinh-xac-tinh-trang-cu-tru-khi-tu-van-ve-thue-thu-nhap-ca-nhan.jpg\" alt=\"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa khi t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Lam-the-nao-de-xac-dinh-chinh-xac-tinh-trang-cu-tru-khi-tu-van-ve-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Lam-the-nao-de-xac-dinh-chinh-xac-tinh-trang-cu-tru-khi-tu-van-ve-thue-thu-nhap-ca-nhan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Lam-the-nao-de-xac-dinh-chinh-xac-tinh-trang-cu-tru-khi-tu-van-ve-thue-thu-nhap-ca-nhan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Lam-the-nao-de-xac-dinh-chinh-xac-tinh-trang-cu-tru-khi-tu-van-ve-thue-thu-nhap-ca-nhan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Lam-the-nao-de-xac-dinh-chinh-xac-tinh-trang-cu-tru-khi-tu-van-ve-thue-thu-nhap-ca-nhan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6016\" class=\"wp-caption-text\">L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa khi t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa l\u00e0 b\u00e0i to\u00e1n \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t khi th\u1ef1c hi\u1ec7n <a href=\"https:\/\/thue.man.net.vn\/tu-van-ve-thue\/\">t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf<\/a> thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. T\u00ecnh tr\u1ea1ng n\u00e0y quy\u1ebft \u0111\u1ecbnh ph\u1ea1m vi thu nh\u1eadp b\u1ecb \u0111\u00e1nh thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi l\u00e0 c\u01b0 tr\u00fa n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Being present in Vietnam for 183 days or more in a calendar year or in 12 consecutive months from the first day of arrival.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf v\u1edbi th\u1eddi h\u1ea1n t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN, ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng r\u00e0 so\u00e1t l\u1ecbch tr\u00ecnh di chuy\u1ec3n v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea gia c\u01b0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u1ea1ng th\u00e1i n\u00e0y. N\u1ebfu l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, b\u1ea1n ph\u1ea3i quy\u1ebft to\u00e1n tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn l\u00ean \u0111\u1ebfn 35%. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ec9 n\u1ed9p thu\u1ebf 20% tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa hai tr\u1ea1ng th\u00e1i n\u00e0y, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh c\u00e1c qu\u1ed1c gia t\u0103ng c\u01b0\u1eddng trao \u0111\u1ed5i d\u1eef li\u1ec7u thu\u1ebf (AEOI), c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro \u0111\u00e1nh thu\u1ebf hai l\u1ea7n ho\u1eb7c b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p v\u1edbi m\u1ee9c ph\u00ed r\u1ea5t cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i MAN<\/b><\/h2>\n<figure id=\"attachment_6017\" aria-describedby=\"caption-attachment-6017\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6017\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-tu-van-ve-thue-thu-nhap-ca-nhan-tai-MAN.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i MAN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-tu-van-ve-thue-thu-nhap-ca-nhan-tai-MAN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-tu-van-ve-thue-thu-nhap-ca-nhan-tai-MAN-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-tu-van-ve-thue-thu-nhap-ca-nhan-tai-MAN-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-tu-van-ve-thue-thu-nhap-ca-nhan-tai-MAN-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-trinh-thuc-hien-dich-vu-tu-van-ve-thue-thu-nhap-ca-nhan-tai-MAN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6017\" class=\"wp-caption-text\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i MAN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 mang l\u1ea1i s\u1ef1 ti\u1ec7n l\u1ee3i v\u00e0 b\u1ea3o m\u1eadt t\u1ed1i \u0111a cho kh\u00e1ch h\u00e0ng, MAN x\u00e2y d\u1ef1ng quy tr\u00ecnh chu\u1ea9n h\u00f3a 5 b\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t t\u1ed1i \u01b0u cho c\u00e1c qu\u1ea3n l\u00fd c\u1ea5p cao b\u1eadn r\u1ed9n.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn v\u00e0 m\u00e3 h\u00f3a h\u1ed3 s\u01a1: <\/b>Ch\u00fang t\u00f4i thu th\u1eadp th\u00f4ng tin thu nh\u1eadp, h\u1ed9 chi\u1ebfu v\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea3m tr\u1eeb. M\u1ecdi d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt tuy\u1ec7t \u0111\u1ed1i tr\u01b0\u1edbc khi x\u1eed l\u00fd.<\/li>\n<li style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: Ph\u00e2n t\u00edch v\u00e0 t\u1ed1i \u01b0u c\u1ea5u tr\u00fac thu\u1ebf: <\/b>Chuy\u00ean gia th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u00e0 ph\u00e2n lo\u1ea1i 10 nh\u00f3m thu nh\u1eadp. T\u1ea1i b\u01b0\u1edbc n\u00e0y, MAN s\u1ebd t\u01b0 v\u1ea5n c\u00e1ch c\u1ea5u tr\u00fac l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi 15,5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: L\u1eadp t\u1edd khai v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro: <\/b>Th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn ho\u1eb7c thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n. \u0110\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1edbi c\u00e1c quy \u0111\u1ecbnh v\u1ec1 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) n\u1ebfu kh\u00e1ch h\u00e0ng c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: Ph\u00ea duy\u1ec7t v\u00e0 n\u1ed9p h\u1ed3 s\u01a1: <\/b>Kh\u00e1ch h\u00e0ng ki\u1ec3m tra v\u00e0 k\u00fd x\u00e1c nh\u1eadn t\u1edd khai. MAN \u0111\u1ea1i di\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 theo d\u00f5i tr\u1ea1ng th\u00e1i x\u1eed l\u00fd.<\/li>\n<li style=\"text-align: justify;\"><b>B\u01b0\u1edbc 5: Quy\u1ebft to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf: <\/b>\u0110\u1ea1i di\u1ec7n kh\u00e1ch h\u00e0ng gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u h\u1eadu ki\u1ec3m. \u0110\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n v\u1ec1 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n trong th\u1eddi gian ng\u1eafn nh\u1ea5t.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tham kh\u1ea3o<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111a ngu\u1ed3n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 <a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\">b\u1ea3ng ph\u00ed d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf<\/a> tham kh\u1ea3o cho c\u00e1c d\u1ecbch v\u1ee5 ph\u1ed5 bi\u1ebfn nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf, ho\u00e0n thu\u1ebf, \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh thu\u1ebf qu\u1ed1c t\u1ebf. M\u1ee9c ph\u00ed c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u00f9y theo h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p th\u1ef1c t\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tham kh\u1ea3o<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i d\u1ecbch v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi ti\u1ebft n\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00ed tham kh\u1ea3o (VN\u0110)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i t\u01b0 v\u1ea5n c\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m cho c\u00e1 nh\u00e2n 1 ngu\u1ed3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 3.500.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u00f3i Expats chuy\u00ean s\u00e2u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp to\u00e0n c\u1ea7u, \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 12,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">% tr\u00ean s\u1ed1 ti\u1ec1n ho\u00e0n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd thu\u1ebf &amp; Gi\u1ea3m tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ee9c 6,2 tri\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1.500.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for a Quote <\/span><\/a><\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Danh m\u1ee5c 10 lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ea7n l\u01b0u \u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c ngu\u1ed3n thu nh\u1eadp l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t. Theo Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 10 nh\u00f3m thu nh\u1eadp tr\u1ecdng \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb kinh doanh: <\/b>Bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. C\u1ea7n l\u01b0u \u00fd, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf n\u00e0y.<\/li>\n<li style=\"text-align: justify;\"><b>Income from salaries and wages: <\/b>\u0110\u00e2y l\u00e0 nh\u00f3m thu nh\u1eadp ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a c\u00e1c qu\u1ea3n l\u00fd c\u1ea5p cao. Thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n (nh\u01b0 nh\u00e0 \u1edf, xe \u0111\u01b0a \u0111\u00f3n do c\u00f4ng ty chi tr\u1ea3). Tuy nhi\u00ean, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 nh\u01b0 ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m, \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n: <\/b>G\u1ed3m ti\u1ec1n l\u00e3i cho vay, l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n v\u00e0 thu nh\u1eadp t\u1eeb c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u1ed1n kh\u00e1c. T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd gi\u00fap b\u1ea1n t\u00e1ch bi\u1ec7t c\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m (mi\u1ec5n thu\u1ebf) v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i t\u1ee9c t\u1eeb g\u00f3p v\u1ed1n kinh doanh (5%).<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n: <\/b>G\u1ed3m chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n. \u0110\u00e2y l\u00e0 ph\u1ea7n d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn v\u00ec thu\u1ebf su\u1ea5t cho ch\u1ee9ng kho\u00e1n l\u00e0 0.1% tr\u00ean gi\u00e1 b\u00e1n, trong khi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p l\u00e0 20% tr\u00ean l\u1ee3i nhu\u1eadn.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: <\/b>Bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf. Vi\u1ec7c n\u1eafm r\u00f5 th\u1eddi \u0111i\u1ec3m k\u00ea khai trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb khi h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng: <\/b>\u00c1p d\u1ee5ng cho c\u00e1c kho\u1ea3n th\u01b0\u1edfng x\u1ed5 s\u1ed1, khuy\u1ebfn m\u1ea1i, c\u00e1 c\u01b0\u1ee3c ho\u1eb7c tr\u00f2 ch\u01a1i t\u1ea1i casino v\u01b0\u1ee3t m\u1ee9c 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n: <\/b>Thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n giao \u0111\u1ed1i t\u01b0\u1ee3ng s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 cho ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i: <\/b>C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf: <\/b>G\u1ed3m th\u1eeba k\u1ebf l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ch\u1ee9ng kho\u00e1n ho\u1eb7c t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu.<\/li>\n<li style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng: <\/b>C\u00e1c kho\u1ea3n qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 th\u1eeba k\u1ebf.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf ch\u00ednh th\u1ee9c t\u1eeb n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/01\/2026, c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n \u00e1p d\u1ee5ng c\u00e1c con s\u1ed1 m\u1edbi theo l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch thu\u1ebf. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc bi\u1ebfn \u0111\u1ed9ng c\u1ee7a chi ph\u00ed sinh ho\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi nh\u1ea5t 2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Lu\u1eadt Thu\u1ebf TNCN m\u1edbi, <a href=\"https:\/\/thue.man.net.vn\/giam-tru-gia-canh-tncn\/\">c\u00e1c m\u1ee9c gi\u1ea3m tr\u1eeb<\/a> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 15.500.000 VN\u0110\/th\u00e1ng (186.000.000 VN\u0110\/n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6.200.000 VN\u0110\/th\u00e1ng\/ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: BHXH, BHYT, BHTN v\u00e0 b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y, m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN khi thu nh\u1eadp ch\u1ecbu thu\u1ebf (sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m) v\u01b0\u1ee3t m\u1ee9c 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 h\u1ee3p \u0111\u1ed3ng tr\u00ean 3 th\u00e1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n qua c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal income tax = Taxable income x Tax rate<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In there:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Taxable income = Taxable revenue \u2013 Deductions<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp &#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">: Kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n 10% cho m\u1ed7i l\u1ea7n chi tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u00e0m cam k\u1ebft M\u1eabu 08\/CK-TNCN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Non-resident individual<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1eb3ng 20% tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"> Thu\u1ebf TNCN (Kh\u00f4ng c\u01b0 tr\u00fa) = Thu nh\u1eadp ch\u1ecbu thu\u1ebf x20%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1edbi \u1ee9ng d\u1ee5ng trong t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c r\u00fat g\u1ecdn t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc, \u0111\u1ed3ng th\u1eddi n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch thu nh\u1eadp t\u00ednh thu\u1ebf t\u1ea1i m\u1ed7i b\u1eadc:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1edbi \u1ee9ng d\u1ee5ng trong t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tax rates<\/b><\/td>\n<td style=\"text-align: center;\"><b>Taxable income\/month (million VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tax rate (%)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Up to 10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Between 10 and 30<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Between 30 and 60<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Between 60 and 100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Over 100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u00fap ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp m\u1ee9c trung b\u00ecnh v\u00e0 kh\u00e1 gi\u1ea3m \u0111\u00e1ng k\u1ec3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p do c\u00e1c b\u1eadc thu\u1ebf th\u1ea5p (5% v\u00e0 10%) \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i ph\u1ea1m vi thu nh\u1eadp.<\/span><\/p>\n<h2><b>L\u1ed9 tr\u00ecnh chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf cho doanh nghi\u1ec7p: 90 ng\u00e0y tr\u01b0\u1edbc khi Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNCN 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, nh\u01b0ng Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn \u0111\u1ebfn qu\u00fd III\/2026 m\u1edbi ban h\u00e0nh. Kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd n\u00e0y \u0111\u1eb7t ra b\u00e0i to\u00e1n th\u1ef1c t\u1ebf: doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec ngay t\u1eeb b\u00e2y gi\u1edd \u0111\u1ec3 kh\u00f4ng b\u1ecb \u0111\u1ed9ng khi quy\u1ebft to\u00e1n thu\u1ebf? <\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1eeb kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 h\u01a1n 50 doanh nghi\u1ec7p FDI v\u00e0 trong n\u01b0\u1edbc chu\u1ea9n b\u1ecb cho c\u00e1c \u0111\u1ee3t c\u1ea3i c\u00e1ch thu\u1ebf l\u1edbn, \u0111\u1ed9i ng\u0169 MAN \u0111\u1ec1 xu\u1ea5t l\u1ed9 tr\u00ecnh c\u1ee5 th\u1ec3 theo 3 giai \u0111o\u1ea1n:<\/span><\/p>\n<h3><b>Giai \u0111o\u1ea1n 1 (Th\u00e1ng 4-5\/2026): R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 tr\u01b0\u1eddng d\u1eef li\u1ec7u t\u00e1ch bi\u1ec7t cho: l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p ca \u0111\u00eam, ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd, v\u00e0 ph\u1ea7n ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf hay ch\u01b0a. R\u00e0 so\u00e1t quy ch\u1ebf l\u01b0\u01a1ng hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ee9c ph\u1ee5 c\u1ea5p ca \u0111\u00eam v\u00e0 th\u00eam gi\u1edd kh\u00f4ng th\u1ea5p h\u01a1n t\u1ed1i thi\u1ec3u theo \u0110i\u1ec1u 97\u201398 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 (150%-300%). \u0110\u00e1nh gi\u00e1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng: b\u1ed5 sung \u0111i\u1ec1u kho\u1ea3n l\u00e0m th\u00eam gi\u1edd n\u1ebfu ch\u01b0a c\u00f3, \u0111\u1ea3m b\u1ea3o th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n theo kho\u1ea3n 2 \u0110i\u1ec1u 107 BLL\u0110 2019.<\/span><\/p>\n<h3><b>Giai \u0111o\u1ea1n 2 (Th\u00e1ng 6\/2026): X\u00e2y d\u1ef1ng quy tr\u00ecnh ch\u1ea5m c\u00f4ng v\u00e0 ph\u00ea duy\u1ec7t<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf m\u1eabu b\u1ea3ng ch\u1ea5m c\u00f4ng theo ca (ca ng\u00e0y \/ ca \u0111\u00eam \/ l\u00e0m th\u00eam) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 tr\u01b0\u1edfng v\u00e0 ph\u00f2ng nh\u00e2n s\u1ef1 &#8211; \u0111\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t khi c\u01a1 quan thu\u1ebf h\u1eadu ki\u1ec3m. Ban h\u00e0nh quy tr\u00ecnh n\u1ed9i b\u1ed9 ph\u00ea duy\u1ec7t l\u00e0m th\u00eam gi\u1edd c\u00f3 v\u0103n b\u1ea3n ho\u1eb7c phi\u1ebfu y\u00eau c\u1ea7u, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u00eam gi\u1edd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u1ec7. C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng: t\u00e1ch d\u00f2ng &#8220;Ph\u1ea7n mi\u1ec5n thu\u1ebf &#8211; l\u00e0m \u0111\u00eam\/th\u00eam gi\u1edd&#8221; ra kh\u1ecfi t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh T\u1edd khai 05\/QTT-TNCN.<\/span><\/p>\n<h3><b>Giai \u0111o\u1ea1n 3 (T\u1eeb 1\/7\/2026): V\u1eadn h\u00e0nh v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00e1ng \u0111\u1ea7u ti\u00ean theo quy \u0111\u1ecbnh m\u1edbi; l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh k\u00e8m b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 quy ch\u1ebf l\u01b0\u01a1ng c\u00f3 \u0111\u00f3ng d\u1ea5u. Theo d\u00f5i Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (d\u1ef1 ki\u1ebfn th\u00e1ng 8\u20139\/2026) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1ch x\u00e1c \u0111\u1ecbnh &#8220;ph\u1ea7n ch\u00eanh l\u1ec7ch&#8221; n\u1ebfu c\u00f3 h\u01b0\u1edbng d\u1eabn kh\u00e1c bi\u1ec7t. L\u00ean k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 (h\u1ea1n th\u00e1ng 3\/2027): to\u00e0n b\u1ed9 ph\u1ea7n mi\u1ec5n thu\u1ebf t\u1eeb 1\/7\/2026 c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd t\u1eeb chuy\u00ean gia MAN: D\u00f9 Th\u00f4ng t\u01b0 ch\u01b0a ban h\u00e0nh, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng ngay nguy\u00ean t\u1eafc &#8220;ch\u1ec9 mi\u1ec5n ph\u1ea7n ch\u00eanh l\u1ec7ch, kh\u00f4ng mi\u1ec5n to\u00e0n b\u1ed9 thu nh\u1eadp ca \u0111\u00eam\/th\u00eam gi\u1edd&#8221; &#8211; \u0111\u00e2y l\u00e0 nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n v\u1edbi c\u1ea3 \u0110i\u1ec1u 4 Lu\u1eadt TNCN 2025 v\u00e0 th\u00f4ng l\u1ec7 h\u01b0\u1edbng d\u1eabn t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n<h2><b>Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd: T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0 gi\u1eef ch\u00e2n lao \u0111\u1ed9ng<\/b><\/h2>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/thue.man.net.vn\/mien-thue-tien-luong-lam-dem-lam-them-gio\/\">Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/a> \u0111\u00e2y l\u00e0 g\u00f3c nh\u00ecn m\u00e0 h\u1ea7u h\u1ebft t\u00e0i li\u1ec7u thu\u1ebf b\u1ecf qua: mi\u1ec5n thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n &#8211; n\u00f3 l\u00e0 \u0111\u00f2n b\u1ea9y nh\u00e2n s\u1ef1 th\u1ef1c s\u1ef1 cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 ca \u0111\u00eam.<\/span><\/p>\n<h3><b>Thu nh\u1eadp th\u1ef1c t\u1ebf t\u0103ng m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n t\u0103ng l\u01b0\u01a1ng gross<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi m\u1ee9c l\u01b0\u01a1ng gross kh\u00f4ng \u0111\u1ed5i, thu nh\u1eadp net c\u1ee7a c\u00f4ng nh\u00e2n ca \u0111\u00eam t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3 sau 1\/7\/2026. V\u00ed d\u1ee5 minh h\u1ecda: c\u00f4ng nh\u00e2n B c\u00f3 l\u01b0\u01a1ng c\u01a1 b\u1ea3n 8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, l\u00e0m 8 ca \u0111\u00eam\/th\u00e1ng v\u1edbi ph\u1ee5 c\u1ea5p 200% l\u01b0\u01a1ng gi\u1edd &#8211; ph\u1ea7n ch\u00eanh l\u1ec7ch 100% \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n, thu nh\u1eadp net t\u0103ng th\u1ef1c t\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh b\u1ea3ng l\u01b0\u01a1ng gross.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y t\u1ea1o ra l\u1ee3i th\u1ebf tuy\u1ec3n d\u1ee5ng c\u1ee5 th\u1ec3: c\u00f9ng m\u1ee9c l\u01b0\u01a1ng gross, doanh nghi\u1ec7p c\u00f3 ca \u0111\u00eam s\u1ebd tr\u1ea3 l\u01b0\u01a1ng net cao h\u01a1n so v\u1edbi doanh nghi\u1ec7p h\u00e0nh ch\u00ednh. \u0110\u00e2y l\u00e0 th\u00f4ng tin c\u00f3 th\u1ec3 \u0111\u01b0a v\u00e0o JD (Job Description) v\u00e0 offer letter \u0111\u1ec3 thu h\u00fat \u1ee9ng vi\u00ean trong b\u1ed1i c\u1ea3nh c\u1ea1nh tranh lao \u0111\u1ed9ng t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p ng\u00e0y c\u00e0ng gay g\u1eaft.<\/span><\/p>\n<h3><b>C\u01a1 h\u1ed9i c\u01a1 c\u1ea5u l\u1ea1i ch\u00ednh s\u00e1ch \u0111\u00e3i ng\u1ed9<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t chuy\u1ec3n m\u1ed9t ph\u1ea7n ph\u1ee5 c\u1ea5p t\u1ef1 nguy\u1ec7n (v\u1ed1n ch\u1ecbu thu\u1ebf) th\u00e0nh ph\u1ee5 c\u1ea5p ca \u0111\u00eam\/th\u00eam gi\u1edd c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd (mi\u1ec5n thu\u1ebf) \u0111\u1ec3 t\u1ed1i \u01b0u thu nh\u1eadp net c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong gi\u1edbi h\u1ea1n quy \u0111\u1ecbnh. Ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u00e1ng 7\/2026 c\u0169ng l\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 HR gi\u1ea3i th\u00edch v\u1edbi nh\u00e2n vi\u00ean r\u1eb1ng thu nh\u1eadp net t\u0103ng nh\u1edd ch\u00ednh s\u00e1ch m\u1edbi &#8211; kh\u00f4ng c\u1ea7n t\u0103ng l\u01b0\u01a1ng gross &#8211; gi\u00fap ki\u1ec3m so\u00e1t qu\u1ef9 l\u01b0\u01a1ng trong b\u1ed1i c\u1ea3nh chi ph\u00ed v\u1eadn h\u00e0nh t\u0103ng cao.<\/span><\/p>\n<h3><b>L\u01b0u \u00fd r\u1ee7i ro truy\u1ec1n th\u00f4ng n\u1ed9i b\u1ed9<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p th\u00f4ng b\u00e1o kh\u00f4ng ch\u00ednh x\u00e1c &#8211; v\u00ed d\u1ee5 tuy\u00ean b\u1ed1 &#8220;to\u00e0n b\u1ed9 thu nh\u1eadp ca \u0111\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf&#8221; &#8211; ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 k\u1ef3 v\u1ecdng sai, d\u1eabn \u0111\u1ebfn khi\u1ebfu n\u1ea1i khi nh\u1eadn phi\u1ebfu l\u01b0\u01a1ng th\u1ef1c t\u1ebf. Ph\u00f2ng nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ed1i h\u1ee3p \u0111\u1ec3 th\u00f4ng b\u00e1o \u0111\u00fang: ch\u1ec9 ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c mi\u1ec5n, ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u1eabn t\u00ednh thu\u1ebf b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p chuy\u00ean s\u00e2u: Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n cho Expats<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a MAN l\u00e0 \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA). Vi\u1ec7t Nam hi\u1ec7n \u0111\u00e3 k\u00fd k\u1ebft DTA v\u1edbi h\u01a1n 80 qu\u1ed1c gia v\u00e0 v\u00f9ng l\u00e3nh th\u1ed5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ea3n l\u00fd n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c thu nh\u1eadp b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i c\u1ea3 qu\u1ed1c gia g\u1ed1c v\u00e0 Vi\u1ec7t Nam l\u00e0 m\u1ed9t r\u1ee7i ro t\u00e0i ch\u00ednh l\u1edbn. Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9 trong vi\u1ec7c chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb thanh to\u00e1n thu\u1ebf qu\u1ed1c t\u1ebf v\u00e0 ch\u1ee9ng th\u1ef1c l\u00e3nh s\u1ef1, \u0111i\u1ec1u m\u00e0 \u0111\u1ed9i ng\u0169 MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m lu\u00f4n th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ea1i sao ch\u1ecdn MAN \u0111\u1ec3 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ebfn t\u1eeb uy t\u00edn, kinh nghi\u1ec7m v\u00e0 cam k\u1ebft b\u1ea3o v\u1ec7 kh\u00e1ch h\u00e0ng \u1edf m\u1ee9c cao nh\u1ea5t.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m: <\/b>Ch\u00fang t\u00f4i s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 CPA v\u00e0 lu\u1eadt s\u01b0 thu\u1ebf am hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ea1i Vi\u1ec7t Nam. MAN kh\u00f4ng ch\u1ec9 n\u00f3i l\u00fd thuy\u1ebft m\u00e0 cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p th\u1ef1c chi\u1ebfn d\u1ef1a tr\u00ean c\u00e1c <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 nh\u01b0 111\/2013\/TT-BTC<\/a> v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i m\u1edbi nh\u1ea5t n\u0103m 2026.<\/li>\n<li style=\"text-align: justify;\"><b>Cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd: <\/b>T\u1ea1i MAN, b\u1ea3o m\u1eadt th\u00f4ng tin l\u00e0 \u01b0u ti\u00ean s\u1ed1ng c\u00f2n. Ch\u00fang t\u00f4i cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 c\u00e1c n\u1ed9i dung t\u01b0 v\u1ea5n v\u00e0 \u0111\u1ea1i di\u1ec7n kh\u00e1ch h\u00e0ng x\u1eed l\u00fd m\u1ecdi v\u01b0\u1edbng m\u1eafc v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd.<\/li>\n<li style=\"text-align: justify;\"><b>M\u1ea1ng l\u01b0\u1edbi ph\u1ee5c v\u1ee5 r\u1ed9ng kh\u1eafp v\u00e0 chuy\u00ean s\u00e2u: <\/b>Ch\u00fang t\u00f4i ph\u1ee5c v\u1ee5 kh\u00e1ch h\u00e0ng tr\u00ean to\u00e0n qu\u1ed1c v\u1edbi ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ed3ng nh\u1ea5t.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study: T\u1ed1i \u01b0u h\u00f3a thu\u1ebf cho qu\u1ea3n l\u00fd cao c\u1ea5p c\u00f3 thu nh\u1eadp \u0111a ngu\u1ed3n<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Situation<\/b><span style=\"font-weight: 400;\">: \u00d4ng Robert, m\u1ed9t chuy\u00ean gia ng\u01b0\u1eddi Anh c\u01b0 tr\u00fa t\u1ea1i Qu\u1eadn 7, TP.HCM, c\u00f3 thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam (150 tri\u1ec7u\/th\u00e1ng) v\u00e0 thu nh\u1eadp t\u1eeb cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Anh (50 tri\u1ec7u\/th\u00e1ng). \u00d4ng ch\u01b0a t\u1eebng k\u00ea khai thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00ec cho r\u1eb1ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i Anh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p c\u1ee7a MAN<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u00f4ng Robert l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n m\u1edbi 15,5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 gi\u1ea3m tr\u1eeb 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (12,4 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 Anh \u0111\u1ec3 kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u00f4ng \u0111\u00e3 n\u1ed9p t\u1ea1i Anh v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 ngu\u1ed3n g\u1ed1c thu nh\u1eadp n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 n\u1ed9p cho C\u1ee5c Thu\u1ebf TP.HCM.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Result<\/b><span style=\"font-weight: 400;\">: \u00d4ng Robert ch\u1ec9 ph\u1ea3i n\u1ed9p th\u00eam m\u1ed9t ph\u1ea7n nh\u1ecf thu\u1ebf ch\u00eanh l\u1ec7ch t\u1ea1i Vi\u1ec7t Nam, thay v\u00ec b\u1ecb ph\u1ea1t truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp n\u01b0\u1edbc ngo\u00e0i trong nhi\u1ec1u n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 gi\u1ea3i ph\u00e1p then ch\u1ed1t \u0111\u1ec3 qu\u1ea3n tr\u1ecb r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch t\u00e0i ch\u00ednh trong b\u1ed1i c\u1ea3nh lu\u1eadt thu\u1ebf 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi v\u00e0 n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u01b0 tr\u00fa s\u1ebd gi\u00fap b\u1ea1n t\u1ef1 tin h\u01a1n trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network cam k\u1ebft l\u00e0 \u0111\u1ed1i t\u00e1c \u0111\u1ed3ng h\u00e0nh tin c\u1eady, cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: K\u1ebf to\u00e1n thu\u1ebf, <a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\">Tax Consulting<\/a>, Quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 B\u00e1o c\u00e1o thu\u1ebf v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf. H\u00e3y \u0111\u1ec3 ch\u00fang t\u00f4i gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c b\u00e0i to\u00e1n thu\u1ebf ph\u1ee9c t\u1ea1p \u0111\u1ec3 b\u1ea1n t\u1eadp trung ho\u00e0n to\u00e0n v\u00e0o s\u1ef1 nghi\u1ec7p v\u00e0 gia \u0111\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>M\u1ee9c gi\u1ea3m tr\u1eeb 15,5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, h\u1ecd ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i c\u00f3 thu nh\u1eadp t\u1eeb ch\u1ee9ng kho\u00e1n th\u00ec t\u00ednh thu\u1ebf th\u1ebf n\u00e0o trong n\u0103m 2026?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 0.1% tr\u00ean gi\u00e1 b\u00e1n m\u1ed7i l\u1ea7n giao d\u1ecbch, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u1ea1n l\u00e3i hay l\u1ed7.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>L\u00e0m sao \u0111\u1ec3 \u0111\u0103ng k\u00fd m\u1ee9c gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u \u0111\u1ed3ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 (khai sinh, s\u1ed5 h\u1ed9 kh\u1ea9u...) v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m l\u00e0 khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n, th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (th\u01b0\u1eddng l\u00e0 ng\u00e0y 30\/04 h\u00e0ng n\u0103m).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>MAN c\u00f3 h\u1ed7 tr\u1ee3 l\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, \u0111\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n trong g\u00f3i d\u1ecbch v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ecdn g\u00f3i c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ea1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c gi\u1ea3m tr\u1eeb 15,5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, h\u1ecd ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00f4ng d\u00e2n Vi\u1ec7t 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\"Question\",\n\t\t\t\t\"name\": \"MAN c\u00f3 h\u1ed7 tr\u1ee3 l\u1ea5y m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, \u0111\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n trong g\u00f3i d\u1ecbch v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ecdn g\u00f3i c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ea1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 1\/7\/2026, h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam &#8211; t\u1eeb c\u00f4ng nh\u00e2n d\u1ec7t may t\u1ea1i B\u00ecnh D\u01b0\u01a1ng \u0111\u1ebfn y t\u00e1 tr\u1ef1c \u0111\u00eam t\u1ea1i B\u1ec7nh vi\u1ec7n Ch\u1ee3 R\u1eaby &#8211; ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd, theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-6015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=6015"}],"version-history":[{"count":4,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6015\/revisions"}],"predecessor-version":[{"id":6745,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6015\/revisions\/6745"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6019"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}