{"id":6015,"date":"2026-05-08T09:37:54","date_gmt":"2026-05-08T02:37:54","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6015"},"modified":"2026-05-08T10:14:02","modified_gmt":"2026-05-08T03:14:02","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\u01b0 v\u1ea5n v\u1ec1 <a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\">personal income tax<\/a> l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c chuy\u00ean gia v\u00e0 qu\u1ea3n l\u00fd c\u1ea5p cao khi b\u01b0\u1edbc sang k\u1ef3 t\u00ednh thu\u1ebf 2026. V\u1edbi vi\u1ec7c ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi theo Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng \u0111\u1ec3 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c quy\u1ec1n l\u1ee3i v\u1ec1 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n l\u00ean \u0111\u1ebfn 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. B\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 c\u1ee7a ng\u00e0nh thu\u1ebf trong giai \u0111o\u1ea1n 2026-2027 c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u kh\u1eaft khe v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c trong vi\u1ec7c \u0111\u1ed1i so\u00e1t thu nh\u1eadp \u0111a ngu\u1ed3n v\u00e0 thu nh\u1eadp to\u00e0n c\u1ea7u.<\/span><\/p>\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 t\u1ea1i MAN &#8211; Master Accountant Network kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 k\u00ea khai s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n l\u00e0 gi\u1ea3i ph\u00e1p b\u1ea3o m\u1eadt t\u00e0i s\u1ea3n chuy\u00ean s\u00e2u. Ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y xu h\u01b0\u1edbng si\u1ebft ch\u1eb7t ki\u1ec3m tra c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i ngo\u00e0i l\u01b0\u01a1ng v\u00e0 c\u00e1c hi\u1ec7p \u0111\u1ecbnh trao \u0111\u1ed5i th\u00f4ng tin qu\u1ed1c t\u1ebf \u0111ang t\u1ea1o ra \u00e1p l\u1ef1c l\u1edbn cho \u0111\u1ed1i t\u01b0\u1ee3ng Expats. Vi\u1ec7c n\u1eafm v\u1eefng l\u1ed9 tr\u00ecnh t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u01b0 tr\u00fa thu\u1ebf s\u1ebd l\u00e0 ch\u00eca kh\u00f3a gi\u00fap c\u00e1 nh\u00e2n t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p v\u00e0 b\u1ec1n v\u1eefng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m 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;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ea3i ph\u00e1p ph\u00e1p l\u00fd v\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean s\u00e2u gi\u00fap c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 thu\u1ebf d\u1ef1a tr\u00ean quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t 2026.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1eb7c bi\u1ec7t thi\u1ebft y\u1ebfu cho nh\u00f3m nh\u00e2n s\u1ef1 cao c\u1ea5p c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1ebfn chuy\u00ean gia khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ph\u00e1t sinh thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n gi\u00e1 tr\u1ecb l\u1edbn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 tr\u00e1nh r\u1ee7i ro truy thu.<\/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_6018\" aria-describedby=\"caption-attachment-6018\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6018\" 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.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.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-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-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-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-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6018\" 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>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<h3 style=\"text-align: justify;\"><b>Business income<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Income from wages and salaries<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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%).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Income from real estate transfer<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Income from winnings<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\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 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<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn v\u00e0 m\u00e3 h\u00f3a h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 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><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: L\u1eadp t\u1edd khai v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: Ph\u00ea duy\u1ec7t v\u00e0 n\u1ed9p h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 5: Quy\u1ebft to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\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.<\/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<h3 style=\"text-align: justify;\"><b>\u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Cam k\u1ebft b\u1ea3o m\u1eadt v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3 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><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c v\u0103n ph\u00f2ng t\u1ea1i Qu\u1eadn 1, Qu\u1eadn 7 (TP.HCM) v\u00e0 c\u00e1c chi nh\u00e1nh t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai, MAN \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00f3 m\u1eb7t k\u1ecbp th\u1eddi \u0111\u1ec3 h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng. 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.<\/span><\/p>\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 b\u1ea3ng ph\u00ed 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>Nh\u1eadn \u0111\u1ecbnh c\u1ee7a chuy\u00ean gia: R\u1ee7i ro v\u00e0 c\u01a1 h\u1ed9i trong k\u1ef3 thu\u1ebf 2026-2027<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a m\u1ed9t ki\u1ec3m to\u00e1n vi\u00ean l\u00e2u n\u0103m, t\u00f4i \u0111\u00e1nh gi\u00e1 vi\u1ec7c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng l\u00e0 m\u1ed9t &#8220;c\u00fa h\u00edch&#8221; t\u00edch c\u1ef1c. Tuy nhi\u00ean, r\u1ee7i ro l\u1edbn nh\u1ea5t hi\u1ec7n nay kh\u00f4ng n\u1eb1m \u1edf s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 n\u1eb1m \u1edf t\u00ednh tu\u00e2n th\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t &#8220;m\u1eb9o&#8221; quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1 nh\u00e2n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u0169. Nhi\u1ec1u kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 ch\u1ecbu thu\u1ebf ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac l\u1ea1i th\u00e0nh c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi. Ngo\u00e0i ra, vi\u1ec7c c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh h\u1eadu ki\u1ec3m th\u00f4ng qua \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u l\u1edbn (Big Data) \u0111\u00f2i h\u1ecfi c\u00e1 nh\u00e2n ph\u1ea3i l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb chi ph\u00ed v\u00e0 l\u1ecbch tr\u00ecnh di chuy\u1ec3n t\u1ed1i thi\u1ec3u trong 5 n\u0103m \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\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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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.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"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?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\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).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"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\u01b0 v\u1ea5n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c chuy\u00ean gia v\u00e0 qu\u1ea3n l\u00fd c\u1ea5p cao khi b\u01b0\u1edbc sang k\u1ef3 t\u00ednh thu\u1ebf 2026. V\u1edbi vi\u1ec7c ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi theo Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c t\u00e0i [&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":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6015\/revisions"}],"predecessor-version":[{"id":6021,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6015\/revisions\/6021"}],"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}]}}