{"id":6342,"date":"2026-06-01T14:45:29","date_gmt":"2026-06-01T07:45:29","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6342"},"modified":"2026-06-01T14:45:29","modified_gmt":"2026-06-01T07:45:29","slug":"thu-nhap-tren-28-6-trieu-dong","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thu-nhap-tren-28-6-trieu-dong\/","title":{"rendered":"Thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1edbi \u0111\u00f3ng thu\u1ebf t\u1eeb 1\/7\/2026\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/lao-dong-tien-luong\/tu-172026-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-thu-nhap-ca-nhan-theo-de-xuat-moi-cu-the--60287.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng<\/span><\/a><span style=\"font-weight: 400;\"> m\u1ed7i th\u00e1ng m\u1edbi b\u1eaft \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 \u0111\u1ec1 xu\u1ea5t m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ea3i c\u00e1ch l\u1edbn, \u0111\u01b0\u1ee3c mong ch\u1edd t\u1eeb l\u00e2u trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3 sinh ho\u1ea1t t\u1ea1i c\u00e1c \u0111\u00f4 th\u1ecb kh\u00f4ng ng\u1eebng gia t\u0103ng. \u0110\u1ec1 xu\u1ea5t n\u00e0y d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026, m\u1edf ra c\u01a1 h\u1ed9i t\u1ed1i \u01b0u \u0111\u00e1ng k\u1ec3 d\u00f2ng ti\u1ec1n th\u1ef1c nh\u1eadn cho h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c n\u00e2ng <\/span><a href=\"https:\/\/thue.man.net.vn\/giam-tru-gia-canh-nam-2026\/\"><span style=\"font-weight: 400;\">m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, 6,2 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u1edbi v\u1ec1 chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 C&amp;B, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c doanh nghi\u1ec7p, vi\u1ec7c n\u1eafm r\u00f5 b\u1ea3n ch\u1ea5t v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u00e1p d\u1ee5ng \u0111\u1ec1 xu\u1ea5t m\u1edbi n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1edbi \u0111\u00f3ng thu\u1ebf<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecbnh ngh\u0129a<\/b><span style=\"font-weight: 400;\">: Thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng l\u00e0 ng\u01b0\u1ee1ng t\u1ed5ng thu nh\u1eadp th\u1ef1c t\u1ebf h\u00e0ng th\u00e1ng (ch\u01b0a tr\u1eeb b\u1ea3o hi\u1ec3m) t\u1ed1i thi\u1ec3u \u0111\u1ec3 m\u1ed9t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7 b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application<\/b><span style=\"font-weight: 400;\">: X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 khai thu\u1ebf, t\u00ednh thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects<\/b><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c h\u1ee3p ph\u00e1p; b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf v\u00e0 nh\u00e2n s\u1ef1 C&amp;B t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time of application<\/b><span style=\"font-weight: 400;\">: D\u1ef1 ki\u1ebfn t\u1eeb ng\u00e0y 1\/7\/2026, \u0111\u1ed3ng b\u1ed9 v\u1edbi hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ec1 xu\u1ea5t thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN t\u1eeb 1\/7\/2026 c\u1ee5 th\u1ec3 ra sao?<\/b><\/h2>\n<figure id=\"attachment_6343\" aria-describedby=\"caption-attachment-6343\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6343\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/De-xuat-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-TNCN-tu-1_7_2026-cu-the-ra-sao.jpg\" alt=\"\u0110\u1ec1 xu\u1ea5t thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN t\u1eeb 1\/7\/2026 c\u1ee5 th\u1ec3 ra sao\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/De-xuat-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-TNCN-tu-1_7_2026-cu-the-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/De-xuat-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-TNCN-tu-1_7_2026-cu-the-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/De-xuat-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-TNCN-tu-1_7_2026-cu-the-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/De-xuat-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-TNCN-tu-1_7_2026-cu-the-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/De-xuat-thu-nhap-tren-286-trieu-dong-moi-phai-dong-thue-TNCN-tu-1_7_2026-cu-the-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6343\" class=\"wp-caption-text\">\u0110\u1ec1 xu\u1ea5t thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1edbi ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN t\u1eeb 1\/7\/2026 c\u1ee5 th\u1ec3 ra sao<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t m\u1edbi t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m l\u1edbn khi ng\u01b0\u1ee1ng thu nh\u1eadp b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">personal income tax<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean kho\u1ea3ng 28,63 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ngo\u00e0i vi\u1ec7c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb n\u0103m 2026, d\u1ef1 th\u1ea3o c\u00f2n b\u1ed5 sung c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u1edbi cho chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c. N\u1ebfu \u0111\u01b0\u1ee3c th\u00f4ng qua v\u00e0 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/7\/2026, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp trung b\u00ecnh s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u00e1ng k\u1ec3 ngh\u0129a v\u1ee5 thu\u1ebf, th\u1eadm ch\u00ed kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 di\u1ec5n bi\u1ebfn x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o thu\u1ebf m\u1edbi<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o ng\u00e0y 17\/10\/2025, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c bi\u1ec3u quy\u1ebft th\u00f4ng qua <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-110-2025-UBTVQH15-muc-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-665865.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf TNCN \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. Theo \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng t\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp n\u1ed1i l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch n\u00e0y, ng\u00e0y 26\/03\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i. \u0110\u1ebfn ng\u00e0y 19\/05\/2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u00ednh th\u1ee9c tr\u00ecnh Ch\u00ednh ph\u1ee7 d\u1ef1 th\u1ea3o n\u00e0y v\u1edbi \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ho\u00e0n to\u00e0n m\u1edbi li\u00ean quan \u0111\u1ebfn y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c. S\u1ef1 k\u1ebft h\u1ee3p c\u1ee7a c\u00e1c ch\u00ednh s\u00e1ch n\u00e0y \u0111\u00e3 tr\u1ef1c ti\u1ebfp \u0111\u1ea9y ng\u01b0\u1ee1ng b\u1eaft \u0111\u1ea7u ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean m\u1ed1c thu nh\u1eadp th\u1ef1c t\u1ebf kho\u1ea3ng 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 thay \u0111\u1ed5i n\u00e0y ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf bi\u1ebfn \u0111\u1ed9ng ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI) l\u0169y k\u1ebf giai \u0111o\u1ea1n 2020-2025 t\u0103ng kho\u1ea3ng 21,24%, \u0111\u1ed3ng th\u1eddi t\u1ed1c \u0111\u1ed9 t\u0103ng thu nh\u1eadp v\u00e0 GDP b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi t\u1ea1i Vi\u1ec7t Nam c\u0169ng t\u0103ng t\u1eeb 40% \u0111\u1ebfn 42%. Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u00e0 \u0111\u1ed9ng th\u00e1i c\u1ea7n thi\u1ebft \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft \u0111\u1ec1 xu\u1ea5t n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u00e0i li\u1ec7u ghi nh\u1eadn th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u1eeb ng\u00e0y 1\/7\/2026, ch\u1ec9 khi thu nh\u1eadp th\u1ef1c t\u1ebf v\u01b0\u1ee3t m\u1ed1c 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf TNCN. \u0110\u1ed3ng th\u1eddi, ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t ch\u1ec9 ch\u1ecbu thu\u1ebf su\u1ea5t 5% \u1edf b\u1eadc th\u1ea5p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba tr\u00ecnh Ch\u00ednh ph\u1ee7 d\u1ef1 \u00e1n Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong \u0111\u00f3 c\u00f3 \u0111\u1ec1 xu\u1ea5t quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c m\u1edf r\u1ed9ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, qua \u0111\u00f3 gi\u00e1n ti\u1ebfp n\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00ean m\u1ee9c kho\u1ea3ng 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 r\u00f5 r\u00e0ng nh\u1ea5t \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, v\u1edbi c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u00e1t sinh c\u00e1c chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c trong n\u0103m, ng\u01b0\u1ee1ng thu nh\u1eadp b\u1eaft \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf s\u1ebd l\u00e0 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu t\u1ed5ng thu nh\u1eadp h\u00e0ng th\u00e1ng c\u1ee7a m\u1ed9t ng\u01b0\u1eddi (ch\u01b0a tr\u1eeb b\u1ea3o hi\u1ec3m) \u1edf m\u1ee9c kho\u1ea3ng 28 tri\u1ec7u \u0111\u1ed3ng, h\u1ecd ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN n\u00e0o, mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7. Khi thu nh\u1eadp v\u01b0\u1ee3t m\u1ed1c 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp m\u00e0 ch\u1ec9 tr\u00ean ph\u1ea7n v\u01b0\u1ee3t, v\u00e0 ph\u1ea7n v\u01b0\u1ee3t \u0111\u00f3 b\u1eaft \u0111\u1ea7u \u1edf m\u1ee9c thu\u1ebf su\u1ea5t 5% &#8211; b\u1eadc th\u1ea5p nh\u1ea5t trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t nh\u1ea5t trong d\u1ef1 \u00e1n Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi tr\u00ecnh Ch\u00ednh ph\u1ee7 l\u00e0 vi\u1ec7c cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh cho y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi ti\u00eau thi\u1ebft y\u1ebfu c\u1ee7a m\u1ecdi gia \u0111\u00ecnh nh\u01b0ng tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a t\u1eebng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ri\u00eang bi\u1ec7t ngo\u00e0i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t hai kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung 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;\">Kho\u1ea3n chi cho y t\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 1,916 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1ea1i c\u01a1 s\u1edf y t\u1ebf trong n\u01b0\u1edbc thu\u1ed9c danh m\u1ee5c do b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 ho\u1eb7c c\u00e1c kho\u1ea3n chi \u0111i\u1ec1u tr\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m thanh to\u00e1n. Kho\u1ea3n chi n\u00e0y y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 b\u1ea3ng k\u00ea chi ph\u00ed t\u1eeb c\u01a1 s\u1edf y t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi cho gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi h\u1ecdc ph\u00ed gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng, ngh\u1ec1 nghi\u1ec7p, \u0111\u1ea1i h\u1ecdc v\u00e0 c\u00e1c k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n kh\u00e1c t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c trong n\u01b0\u1edbc. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, bi\u00ean lai h\u1ecdc ph\u00ed ghi r\u00f5 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh ng\u01b0\u1ee1ng thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng<\/b><\/h2>\n<figure id=\"attachment_6344\" aria-describedby=\"caption-attachment-6344\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6344\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-chi-tiet-cong-thuc-tinh-nguong-thu-nhap-tren-286-trieu-dong.jpg\" alt=\"Ph\u00e2n t\u00edch chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh ng\u01b0\u1ee1ng thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-chi-tiet-cong-thuc-tinh-nguong-thu-nhap-tren-286-trieu-dong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-chi-tiet-cong-thuc-tinh-nguong-thu-nhap-tren-286-trieu-dong-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-chi-tiet-cong-thuc-tinh-nguong-thu-nhap-tren-286-trieu-dong-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-chi-tiet-cong-thuc-tinh-nguong-thu-nhap-tren-286-trieu-dong-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Phan-tich-chi-tiet-cong-thuc-tinh-nguong-thu-nhap-tren-286-trieu-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6344\" class=\"wp-caption-text\">Ph\u00e2n t\u00edch chi ti\u1ebft c\u00f4ng th\u1ee9c t\u00ednh ng\u01b0\u1ee1ng thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed1c thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng m\u1edbi b\u1eaft \u0111\u1ea7u ph\u00e1t sinh thu\u1ebf TNCN kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t con s\u1ed1 ng\u1eabu nhi\u00ean m\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo d\u1ef1 th\u1ea3o m\u1edbi. Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00f4ng th\u1ee9c t\u00ednh s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh to\u00e1n chi ti\u1ebft t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 t\u1ea1i sao con s\u1ed1 thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng l\u1ea1i tr\u1edf th\u00e0nh c\u1ed9t m\u1ed1c m\u1edbi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh m\u1ed9t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7 \u1edf m\u1ee9c t\u1ed1i \u0111a cho ph\u00e9p. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo th\u00e1ng c\u1ee7a ng\u01b0\u1eddi n\u00e0y bao g\u1ed3m:<\/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: 15,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6,2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf th\u1ef1c t\u1ebf t\u1ed1i \u0111a: 23 tri\u1ec7u \u0111\u1ed3ng \/ 12 th\u00e1ng = 1,916 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed gi\u00e1o d\u1ee5c th\u1ef1c t\u1ebf t\u1ed1i \u0111a: 24 tri\u1ec7u \u0111\u1ed3ng \/ 12 th\u00e1ng = 2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u00e1t sinh t\u1ed1i \u0111a theo th\u00e1ng c\u1ee7a c\u00e1 nh\u00e2n n\u00e0y l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">15,5 + 6,2 + 1,916 + 2 = 25,616 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN. C\u00e1c kho\u1ea3n n\u00e0y bao g\u1ed3m: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (8%), B\u1ea3o hi\u1ec3m y t\u1ebf (1,5%) v\u00e0 B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (1%). T\u1ed5ng t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 10,5% ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u1ecdi X l\u00e0 t\u1ed5ng thu nh\u1eadp h\u00e0ng th\u00e1ng tr\u01b0\u1edbc khi \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0: 10,5% * X.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi tr\u1eeb b\u1ea3o hi\u1ec3m l\u00e0: X &#8211; 10,5% * X = 89,5% * X (hay 0,895 * X).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ngh\u0129a v\u1ee5 thu\u1ebf TNCN b\u1eaft \u0111\u1ea7u ph\u00e1t sinh (t\u1ee9c l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf l\u1edbn h\u01a1n 0), ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi tr\u1eeb b\u1ea3o hi\u1ec3m ph\u1ea3i l\u1edbn h\u01a1n t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. \u0110i\u1ec3m c\u00e2n b\u1eb1ng x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ph\u01b0\u01a1ng tr\u00ecnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">0,895 * X = 25,616 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X = 25,616 \/ 0,895 = 28,621 tri\u1ec7u \u0111\u1ed3ng (x\u1ea5p x\u1ec9 m\u1ee9c 28,63 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ch\u1ec9 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ee9c thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng (ch\u00ednh x\u00e1c l\u00e0 v\u01b0\u1ee3t qu\u00e1 28,621 tri\u1ec7u \u0111\u1ed3ng) th\u00ec m\u1edbi b\u1eaft \u0111\u1ea7u ph\u00e1t sinh thu nh\u1eadp t\u00ednh thu\u1ebf. Ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t qua ng\u01b0\u1ee1ng n\u00e0y s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t kh\u1edfi \u0111i\u1ec3m \u1edf b\u1eadc th\u1ea5p nh\u1ea5t l\u00e0 5% trong bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u1ef1 t\u00ednh to\u00e1n sai l\u1ec7ch ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh. Chuy\u00ean gia t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i MAN gi\u1ea3i th\u00edch r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m ph\u00e1p l\u00fd n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn, m\u00e0 l\u00e0 con s\u1ed1 c\u01a1 s\u1edf d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb nh\u01b0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, gi\u1ea3m tr\u1eeb gia c\u1ea3nh (15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng cho b\u1ea3n th\u00e2n v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p kh\u00e1c n\u1ebfu c\u00f3. \u0110\u00e2y l\u00e0 con s\u1ed1 \u0111\u1ec3 \u00e1p bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb c\u1ea3 b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb m\u1ee9c l\u01b0\u01a1ng ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, thu nh\u1eadp t\u00ednh thu\u1ebf lu\u00f4n kh\u00e1c v\u00e0 th\u01b0\u1eddng cao h\u01a1n thu nh\u1eadp th\u1ef1c nh\u1eadn, do ch\u01b0a bao g\u1ed3m ph\u1ea7n thu\u1ebf ph\u1ea3i n\u1ed9p. C\u00f2n thu nh\u1eadp th\u1ef1c nh\u1eadn m\u1edbi l\u00e0 kho\u1ea3n ti\u1ec1n cu\u1ed1i c\u00f9ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt g\u1ed1c, khi bi\u00ean so\u1ea1n ch\u00fang t\u00f4i lu\u00f4n tu\u00e2n th\u1ee7 vi\u1ec7c gi\u1eef l\u1ea1i \u0111\u1ea7y \u0111\u1ee7 \u00fd ngh\u0129a, kh\u00f4ng l\u00e0m sai l\u1ec7ch ng\u1eef ngh\u0129a ng\u1eef c\u1ea3nh v\u00ec \u0111\u00e2y l\u00e0 \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh ch\u00ednh s\u00e1ch thu\u1ebf TNCN hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung cho y t\u1ebf, gi\u00e1o d\u1ee5c. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y kh\u00f4ng ch\u1ec9 n\u00e2ng \u0111\u00e1ng k\u1ec3 ng\u01b0\u1ee1ng thu nh\u1eadp b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf m\u00e0 c\u00f2n gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1eef l\u1ea1i nhi\u1ec1u thu nh\u1eadp h\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u sinh ho\u1ea1t v\u00e0 ch\u0103m s\u00f3c gia \u0111\u00ecnh. B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng nh\u1eadn th\u1ea5y m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh h\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3, c\u00e1c nh\u00e2n vi\u00ean C&amp;B v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn tr\u1ef1c quan nh\u1ea5t v\u1ec1 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, MAN \u0111\u00e3 t\u1ed5ng h\u1ee3p b\u1ea3ng so s\u00e1nh chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh h\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><b>Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (Tr\u01b0\u1edbc n\u0103m 2026)<\/b><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><b>Quy \u0111\u1ecbnh \u0111\u1ec1 xu\u1ea5t m\u1edbi (\u00c1p d\u1ee5ng t\u1eeb n\u0103m 2026)<\/b><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><b>T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><span style=\"font-weight: 400;\">Personal deduction<\/span><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><span style=\"font-weight: 400;\">11 million VND\/month<\/span><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><span style=\"font-weight: 400;\">15.5 million VND\/month<\/span><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><span style=\"font-weight: 400;\">T\u0103ng th\u00eam 4,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><span style=\"font-weight: 400;\">4.4 million VND\/month<\/span><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><span style=\"font-weight: 400;\">6.2 million VND\/month<\/span><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><span style=\"font-weight: 400;\">T\u0103ng th\u00eam 1,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (1,916 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng)<\/span><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh th\u1ef1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed gi\u00e1o d\u1ee5c<\/span><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng)<\/span><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 con c\u00e1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng b\u1eaft \u0111\u1ea7u n\u1ed9p thu\u1ebf (C\u00e1 nh\u00e2n c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c)<\/span><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><span style=\"font-weight: 400;\">17,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (Ch\u01b0a t\u00ednh b\u1ea3o hi\u1ec3m)<\/span><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><span style=\"font-weight: 400;\">28,63 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (\u0110\u00e3 g\u1ed3m t\u1ed1i \u0111a chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c)<\/span><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf t\u0103ng th\u00eam h\u01a1n 11,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 21.9554%;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t b\u1eadc th\u1ea5p nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center; width: 22.6416%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 27.9587%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center; width: 26.5009%;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean t\u1ef7 l\u1ec7 nh\u01b0ng thu h\u1eb9p ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ebfn t\u00fai ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf l\u00ean m\u1ee9c thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng mang l\u1ea1i l\u1ee3i \u00edch k\u00e9p r\u1ea5t r\u00f5 r\u00e0ng cho n\u1ec1n kinh t\u1ebf. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh kh\u00e1 t\u1ea1i c\u00e1c \u0111\u00f4 th\u1ecb l\u1edbn nh\u01b0 H\u00e0 N\u1ed9i v\u00e0 TP.HCM, ch\u00ednh s\u00e1ch n\u00e0y gi\u00fap h\u1ecd gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n thu nh\u1eadp kh\u1ea3 d\u1ee5ng l\u1edbn h\u01a1n \u0111\u1ec3 trang tr\u1ea3i chi ph\u00ed sinh ho\u1ea1t \u0111\u1eaft \u0111\u1ecf thay v\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf qu\u00e1 s\u1edbm.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u01b0\u1edbc t\u00ednh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c tri\u1ec3n khai \u0111\u1ed3ng b\u1ed9 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi v\u00e0 b\u1ed5 sung gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c s\u1ebd l\u00e0m gi\u1ea3m thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kho\u1ea3ng 7.697 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n h\u1ee5t thu \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn c\u00f3 ch\u1ee7 \u0111\u00edch t\u1eeb ph\u00eda Ch\u00ednh ph\u1ee7. S\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng m\u1ea5t \u0111i m\u00e0 s\u1ebd tr\u1ef1c ti\u1ebfp quay tr\u1edf l\u1ea1i n\u1ec1n kinh t\u1ebf th\u00f4ng qua vi\u1ec7c k\u00edch th\u00edch ti\u00eau d\u00f9ng n\u1ed9i \u0111\u1ecba, th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf TNCN c\u0169ng gi\u00e1n ti\u1ebfp l\u00e0m t\u0103ng m\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng v\u1edbi thu nh\u1eadp th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i t\u1ed1t h\u01a1n m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i t\u0103ng chi ph\u00ed qu\u1ef9 l\u01b0\u01a1ng qu\u00e1 m\u1ee9c trong giai \u0111o\u1ea1n kinh t\u1ebf ph\u1ee5c h\u1ed3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: C\u00e1ch \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi cho nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng t\u1ea1i Vi\u1ec7t Nam<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf TNCN m\u1edbi, h\u00e3y c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh c\u1ee7a nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng c\u00f3 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh, \u0111ang nu\u00f4i con nh\u1ecf v\u00e0 ph\u00e1t sinh chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7. Qua vi\u1ec7c so s\u00e1nh c\u00e1ch t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u1ec1 xu\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m c\u0169ng nh\u01b0 kho\u1ea3n thu nh\u1eadp th\u1ef1c nh\u1eadn t\u0103ng th\u00eam m\u1ed7i th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p \u1edf TP.HCM<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 minh h\u1ecda m\u1ed9t c\u00e1ch tr\u1ef1c quan nh\u1ea5t, ch\u00fang ta h\u00e3y c\u00f9ng ph\u00e2n t\u00edch tr\u01b0\u1eddng h\u1ee3p c\u1ee7a anh Nguy\u1ec5n V\u0103n A, hi\u1ec7n \u0111ang l\u00e0 Tr\u01b0\u1edfng nh\u00f3m C\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1ea1i m\u1ed9t doanh nghi\u1ec7p ph\u1ea7n m\u1ec1m \u1edf Qu\u1eadn 1, TP.HCM. Doanh nghi\u1ec7p n\u00e0y \u0111ang s\u1eed d\u1ee5ng g\u00f3i d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i c\u1ee7a MAN \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin thu nh\u1eadp v\u00e0 gia c\u1ea3nh c\u1ee7a anh A trong th\u00e1ng 7\/2026 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;\">M\u1ee9c l\u01b0\u01a1ng th\u00f4 h\u00e0ng th\u00e1ng (Gross Salary): 35 tri\u1ec7u \u0111\u1ed3ng (ch\u01b0a tr\u1eeb b\u1ea3o hi\u1ec3m).<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gia c\u1ea3nh: Anh A \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con trai nh\u1ecf h\u1ecdc m\u1ea7m non.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb y t\u1ebf trong th\u00e1ng: Anh A c\u00f3 h\u00f3a \u0111\u01a1n vi\u1ec7n ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho con t\u1ea1i b\u1ec7nh vi\u1ec7n nhi \u0111\u1ed3ng l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng (\u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 b\u1ea3ng k\u00ea chi ph\u00ed h\u1ee3p l\u1ec7).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb gi\u00e1o d\u1ee5c trong th\u00e1ng: Bi\u00ean lai thu h\u1ecdc ph\u00ed m\u1ea7m non c\u1ee7a con trai l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng (\u0111\u00e1p \u1ee9ng \u0111\u00fang ti\u00eau chu\u1ea9n gi\u1ea3m tr\u1eeb gi\u00e1o d\u1ee5c theo h\u01b0\u1edbng d\u1eabn m\u1edbi).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh t\u00ednh to\u00e1n thu\u1ebf TNCN chi ti\u1ebft cho nh\u00e2n vi\u00ean<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y c\u00f9ng b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng \u00e1p d\u1ee5ng c\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf TNCN cho anh A theo c\u1ea3 hai ph\u01b0\u01a1ng \u00e1n: Quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u0110\u1ec1 xu\u1ea5t m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: T\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ph\u1ea3i tr\u00edch n\u1ed9p theo l\u01b0\u01a1ng<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a anh A: 35 tri\u1ec7u * 10,5% = 3,675 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u00f2n l\u1ea1i sau khi tr\u1eeb b\u1ea3o hi\u1ec3m: 35 tri\u1ec7u &#8211; 3,675 tri\u1ec7u = 31,325 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u0169<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n: 11 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4,4 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh c\u0169: 11 + 4,4 = 15,4 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u0169: 31,325 tri\u1ec7u &#8211; 15,4 tri\u1ec7u = 15,925 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN anh A ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u0169 (\u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 1 (\u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng): 5 tri\u1ec7u * 5% = 0,25 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 2 (tr\u00ean 5 tri\u1ec7u \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng): 5 tri\u1ec7u * 10% = 0,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 3 (tr\u00ean 10 tri\u1ec7u \u0111\u1ebfn 15,925 tri\u1ec7u \u0111\u1ed3ng): 5,925 tri\u1ec7u * 15% = 0,88875 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u0169: 0,25 + 0,5 + 0,88875 = 1,63875 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c nh\u1eadn c\u1ee7a anh A theo quy \u0111\u1ecbnh c\u0169: 35 tri\u1ec7u &#8211; 3,675 tri\u1ec7u (b\u1ea3o hi\u1ec3m) &#8211; 1,63875 tri\u1ec7u (thu\u1ebf) = 29,68625 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u1ec1 xu\u1ea5t m\u1edbi<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n: 15,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6,2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf th\u1ef1c t\u1ebf ph\u00e1t sinh h\u1ee3p l\u1ec7: 1,5 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb chi ph\u00ed gi\u00e1o d\u1ee5c th\u1ef1c t\u1ebf ph\u00e1t sinh h\u1ee3p l\u1ec7: 2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo \u0111\u1ec1 xu\u1ea5t m\u1edbi: 15,5 + 6,2 + 1,5 + 2 = 25,2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf theo \u0111\u1ec1 xu\u1ea5t m\u1edbi: 31,325 tri\u1ec7u &#8211; 25,2 tri\u1ec7u = 6,125 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN anh A ph\u1ea3i n\u1ed9p theo \u0111\u1ec1 xu\u1ea5t m\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 1 (\u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng): 5 tri\u1ec7u * 5% = 0,25 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 2 (ph\u1ea7n v\u01b0\u1ee3t t\u1eeb tr\u00ean 5 tri\u1ec7u \u0111\u1ebfn 6,125 tri\u1ec7u): 1,125 tri\u1ec7u * 10% = 0,1125 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p theo \u0111\u1ec1 xu\u1ea5t m\u1edbi: 0,25 + 0,1125 = 0,3625 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c nh\u1eadn c\u1ee7a anh A theo \u0111\u1ec1 xu\u1ea5t m\u1edbi: 35 tri\u1ec7u &#8211; 3,675 tri\u1ec7u (b\u1ea3o hi\u1ec3m) &#8211; 0,3625 tri\u1ec7u (thu\u1ebf) = 30,9625 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 so s\u00e1nh th\u1ef1c t\u1ebf<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch m\u1edbi v\u1edbi ng\u01b0\u1ee1ng thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1edbi b\u1eaft \u0111\u1ea7u ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb y t\u1ebf, gi\u00e1o d\u1ee5c th\u1ef1c t\u1ebf, s\u1ed1 thu\u1ebf TNCN anh A ph\u1ea3i n\u1ed9p \u0111\u00e3 gi\u1ea3m t\u1eeb 1,63875 tri\u1ec7u \u0111\u1ed3ng xu\u1ed1ng c\u00f2n 0,3625 tri\u1ec7u \u0111\u1ed3ng (gi\u1ea3m t\u1edbi 1,27625 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ebft ki\u1ec7m h\u01a1n 15,3 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m). S\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn c\u1ee7a anh A t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3, gi\u00fap gia \u0111\u00ecnh c\u00f3 th\u00eam \u0111i\u1ec1u ki\u1ec7n n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh t\u1eeb chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nh\u1eefng l\u1ee3i \u00edch v\u1ec1 gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 gi\u1ea3m tr\u1eeb y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c c\u0169ng \u0111\u1eb7t ra nhi\u1ec1u y\u00eau c\u1ea7u kh\u1eaft khe h\u01a1n \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-110-2025-UBTVQH15-muc-giam-tru-gia-canh-thue-thu-nhap-ca-nhan-665865.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">personal income tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> t\u1ea1i doanh nghi\u1ec7p. N\u1ebfu kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t ch\u1ee9ng t\u1eeb v\u00e0 quy tr\u00ecnh k\u00ea khai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb truy thu, x\u1eed ph\u1ea1t ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p khi thanh tra thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng r\u1ee7i ro ph\u1ed5 bi\u1ebfn v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia MAN khuy\u1ebfn ngh\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p trong quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a b\u1ed9 ph\u1eadn C&amp;B<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c nh\u00ecn ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m t\u1ea1i MAN nh\u1eadn th\u1ea5y vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u1edbi nh\u01b0 chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c s\u1ebd mang l\u1ea1i nhi\u1ec1u th\u00e1ch th\u1ee9c l\u1edbn cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng sai s\u00f3t c\u00f3 t\u1ef7 l\u1ec7 x\u1ea3y ra cao nh\u1ea5t khi doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ea5p nh\u1eadn ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\">: H\u00f3a \u0111\u01a1n y t\u1ebf, gi\u00e1o d\u1ee5c kh\u00f4ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c t\u00ean ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; s\u1eed d\u1ee5ng phi\u1ebfu thu n\u1ed9i b\u1ed9 thay cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00f9ng l\u1eb7p gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><span style=\"font-weight: 400;\">: M\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (v\u00ed d\u1ee5 nh\u01b0 con nh\u1ecf) \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb tr\u00f9ng l\u1eb7p cho c\u1ea3 b\u1ed1 v\u00e0 m\u1eb9 \u1edf hai doanh nghi\u1ec7p kh\u00e1c nhau trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh sai thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng b\u00f3c t\u00e1ch ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p trang ph\u1ee5c, ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n \u0103n tr\u01b0a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf khi c\u00f3 \u0111o\u00e0n thanh tra ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/b><span style=\"font-weight: 400;\">: Thi\u1ebfu b\u1ea3n sao gi\u1ea5y khai sinh, x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 v\u1ec1 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c ng\u01b0\u1eddi th\u00e2n kh\u00e1c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u00f2ng ng\u1eeba c\u00e1c r\u1ee7i ro thu\u1ebf n\u00eau tr\u00ean v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh cho doanh nghi\u1ec7p, MAN &#8211; Master Accountant Network \u0111\u1ec1 xu\u1ea5t c\u00e1c doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a quy tr\u00ecnh thu th\u1eadp v\u00e0 ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb<\/b><span style=\"font-weight: 400;\">: Thi\u1ebft l\u1eadp m\u1ed9t b\u1ed9 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft g\u1eedi \u0111\u1ebfn to\u00e0n th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p v\u1ec1 quy c\u00e1ch cung c\u1ea5p h\u00f3a \u0111\u01a1n h\u1ecdc ph\u00ed, h\u00f3a \u0111\u01a1n vi\u1ec7n ph\u00ed h\u1ee3p ph\u00e1p. Quy tr\u00ecnh n\u00e0y ph\u1ea3i c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t nghi\u00eam ng\u1eb7t t\u1eeb b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\">: C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thu\u1eadt to\u00e1n v\u00e0 bi\u1ec3u th\u1ee9c t\u00ednh thu\u1ebf TNCN m\u1edbi theo \u0111\u00fang c\u00e1c m\u1ed1c th\u1eddi gian hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf \u0111\u1ed9c l\u1eadp<\/b><span style=\"font-weight: 400;\">: Vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 quy tr\u00ecnh k\u00ea khai, b\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u01b0\u1eddng ti\u1ec1m \u1ea9n nhi\u1ec1u sai s\u00f3t do k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p nh\u01b0 MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n giao ho\u00e0n to\u00e0n r\u1ee7i ro ph\u00e1p l\u00fd n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec1 xu\u1ea5t n\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00ean m\u1ed1c thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng t\u1eeb ng\u00e0y 1\/7\/2026 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn b\u1ed9 v\u01b0\u1ee3t b\u1eadc trong ch\u00ednh s\u00e1ch thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. S\u1ef1 thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 ngu\u1ed3n thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc \u00e1p l\u1ef1c l\u1ea1m ph\u00e1t, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 nh\u00e2n v\u0103n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi tr\u1ef1c ti\u1ebfp h\u1ed7 tr\u1ee3 chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c cho ng\u01b0\u1eddi d\u00e2n. \u0110\u1ec3 hi\u1ec7n th\u1ef1c h\u00f3a t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ph\u00e1p lu\u1eadt v\u00e0 chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb ngay t\u1eeb h\u00f4m nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi ho\u1eb7c lo ng\u1ea1i v\u1ec1 c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd trong k\u1ef3 quy\u1ebft to\u00e1n s\u1eafp t\u1edbi, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, ch\u00fang t\u00f4i t\u1ef1 h\u00e0o cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p to\u00e0n di\u1ec7n bao g\u1ed3m: <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-uy-tin\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\"> ch\u1ea5t l\u01b0\u1ee3ng cao, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch an to\u00e0n, b\u1ec1n v\u1eefng.<\/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\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf TNCN m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu t\u00f4i c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 28,6 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu b\u1ea1n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u1ee7a b\u1ea1n s\u1ebd d\u1ef1a tr\u00ean m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u1ed9ng v\u1edbi b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. Do \u0111\u00f3, n\u1ebfu t\u1ed5ng thu nh\u1eadp c\u1ee7a b\u1ea1n t\u1eeb kho\u1ea3ng 17,3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean th\u00ec b\u1ea1n \u0111\u00e3 b\u1eaft \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNCN.                    <\/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>Chi ph\u00ed h\u1ecdc t\u1eadp t\u1ea1i c\u00e1c trung t\u00e2m ngo\u1ea1i ng\u1eef, trung t\u00e2m k\u1ef9 n\u0103ng s\u1ed1ng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gi\u00e1o d\u1ee5c kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo d\u1ef1 th\u1ea3o hi\u1ec7n t\u1ea1i, ch\u1ec9 c\u00e1c kho\u1ea3n chi h\u1ecdc ph\u00ed gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng, ngh\u1ec1 nghi\u1ec7p, \u0111\u1ea1i h\u1ecdc v\u00e0 c\u00e1c k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n kh\u00e1c t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u1edbi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn gi\u1ea3m tr\u1eeb. C\u00e1c trung t\u00e2m ngo\u1ea1i ng\u1eef n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p l\u1ec7 theo \u0111\u00fang quy \u0111\u1ecbnh v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ch\u1ea5p nh\u1eadn.                    <\/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>H\u00f3a \u0111\u01a1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng. D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh n\u00eau r\u00f5 kho\u1ea3n chi cho y t\u1ebf, gi\u00e1o d\u1ee5c c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, mi\u1ec5n l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ghi r\u00f5 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a h\u1ecd v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chi tr\u1ea3 b\u1edfi b\u1ea5t k\u1ef3 ngu\u1ed3n b\u1ea3o hi\u1ec3m ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh n\u00e0o kh\u00e1c.                    <\/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>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng lu\u1eadt thu\u1ebf m\u1edbi t\u1eeb 1\/7\/2026?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n t\u1ed5 ch\u1ee9c t\u1eadp hu\u1ea5n cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 C&amp;B, r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh s\u00e1ch \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb s\u1eb5n h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c h\u00f3a \u0111\u01a1n y t\u1ebf, gi\u00e1o d\u1ee5c m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd n\u1ed9p v\u1ec1 ph\u1ee5c v\u1ee5 cho vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ecbnh k\u1ef3.                    <\/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>Vi\u1ec7c gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng hay khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo th\u00f4ng l\u1ec7 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ed1 \u0111\u1ecbnh (b\u1ea3n th\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1m t\u00ednh h\u00e0ng th\u00e1ng. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ph\u00e1t sinh theo th\u1ef1c t\u1ebf nh\u01b0 chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u00f2i h\u1ecfi ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eadp trung v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a d\u1eef li\u1ec7u.                    <\/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\": \"N\u1ebfu t\u00f4i c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 28,6 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu b\u1ea1n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf c\u1ee7a b\u1ea1n s\u1ebd d\u1ef1a tr\u00ean m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u1ed9ng v\u1edbi b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. Do \u0111\u00f3, n\u1ebfu t\u1ed5ng thu nh\u1eadp c\u1ee7a b\u1ea1n t\u1eeb kho\u1ea3ng 17,3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean th\u00ec b\u1ea1n \u0111\u00e3 b\u1eaft \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNCN.\"\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\": \"Chi ph\u00ed h\u1ecdc t\u1eadp t\u1ea1i c\u00e1c trung t\u00e2m ngo\u1ea1i ng\u1eef, trung t\u00e2m k\u1ef9 n\u0103ng s\u1ed1ng c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gi\u00e1o d\u1ee5c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo d\u1ef1 th\u1ea3o hi\u1ec7n t\u1ea1i, ch\u1ec9 c\u00e1c kho\u1ea3n chi h\u1ecdc ph\u00ed gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng, ngh\u1ec1 nghi\u1ec7p, \u0111\u1ea1i h\u1ecdc v\u00e0 c\u00e1c k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n kh\u00e1c t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u1edbi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn gi\u1ea3m tr\u1eeb. C\u00e1c trung t\u00e2m ngo\u1ea1i ng\u1eef n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p l\u1ec7 theo \u0111\u00fang quy \u0111\u1ecbnh v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ch\u1ea5p nh\u1eadn.\"\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\": \"H\u00f3a \u0111\u01a1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng. D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh n\u00eau r\u00f5 kho\u1ea3n chi cho y t\u1ebf, gi\u00e1o d\u1ee5c c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, mi\u1ec5n l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ghi r\u00f5 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a h\u1ecd v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chi tr\u1ea3 b\u1edfi b\u1ea5t k\u1ef3 ngu\u1ed3n b\u1ea3o hi\u1ec3m ho\u1eb7c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh n\u00e0o kh\u00e1c.\"\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\": \"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng lu\u1eadt thu\u1ebf m\u1edbi t\u1eeb 1\/7\/2026?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p c\u1ea7n t\u1ed5 ch\u1ee9c t\u1eadp hu\u1ea5n cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 C&amp;B, r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh s\u00e1ch \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb s\u1eb5n h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c h\u00f3a \u0111\u01a1n y t\u1ebf, gi\u00e1o d\u1ee5c m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd n\u1ed9p v\u1ec1 ph\u1ee5c v\u1ee5 cho vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ecbnh k\u1ef3.\"\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\": \"Vi\u1ec7c gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng th\u00e1ng hay khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo th\u00f4ng l\u1ec7 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ed1 \u0111\u1ecbnh (b\u1ea3n th\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1m t\u00ednh h\u00e0ng th\u00e1ng. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ph\u00e1t sinh theo th\u1ef1c t\u1ebf nh\u01b0 chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u00f2i h\u1ecfi ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb, vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eadp trung v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a d\u1eef li\u1ec7u.\"\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>Thu nh\u1eadp tr\u00ean 28,6 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng m\u1edbi b\u1eaft \u0111\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 \u0111\u1ec1 xu\u1ea5t m\u1edbi nh\u1ea5t t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc c\u1ea3i c\u00e1ch l\u1edbn, \u0111\u01b0\u1ee3c mong ch\u1edd t\u1eeb [&hellip;]<\/p>","protected":false},"author":4,"featured_media":6345,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4,7],"tags":[],"class_list":["post-6342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6342","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=6342"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6342\/revisions"}],"predecessor-version":[{"id":6346,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/6342\/revisions\/6346"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/6345"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=6342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=6342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=6342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}