{"id":6839,"date":"2026-07-03T11:25:17","date_gmt":"2026-07-03T04:25:17","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6839"},"modified":"2026-07-03T11:25:17","modified_gmt":"2026-07-03T04:25:17","slug":"nguong-tien-an-trua-an-giua-ca-mien-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nguong-tien-an-trua-an-giua-ca-mien-thue-tncn\/","title":{"rendered":"Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca mi\u1ec5n thu\u1ebf TNCN l\u00e0 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP"},"content":{"rendered":"

Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/span><\/a>, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/7\/2026 theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. \u0110\u00e2y l\u00e0 m\u1ee9c tr\u1ea7n do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, \u0111\u1ed3ng th\u1eddi kh\u00e9p l\u1ea1i kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd k\u00e9o d\u00e0i t\u1eeb gi\u1eefa n\u0103m 2025 khi m\u1ee9c kh\u1ed1ng ch\u1ebf c\u0169 730.000 \u0111\u1ed3ng b\u1ecb b\u00e3i b\u1ecf m\u00e0 ch\u01b0a c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf. V\u1edbi h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, \u0111\u00e2y l\u00e0 con s\u1ed1 b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eafm ch\u1eafc \u0111\u1ec3 t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf h\u00e0ng th\u00e1ng.<\/span><\/p>\n

Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u00e0y, nhi\u1ec1u doanh nghi\u1ec7p g\u1ea7n nh\u01b0 ph\u1ea3i t\u1ef1 \u01b0\u1edbc l\u01b0\u1ee3ng m\u1ee9c chi h\u1ee3p l\u00fd, ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb truy thu khi quy\u1ebft to\u00e1n n\u0103m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn c\u1ee7a MAN – Master Accountant Network, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, ph\u00e2n t\u00edch to\u00e0n di\u1ec7n c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n mi\u1ec5n thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh khi v\u1eadn d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n\n\n\n\n\n\n
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/b><\/caption>\n
– Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN l\u00e0 m\u1ee9c tr\u1ea7n 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng \u00e1p d\u1ee5ng cho kho\u1ea3n chi b\u1eb1ng ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/td>\n<\/tr>\n
– C\u01a1 s\u1edf ph\u00e1p l\u00fd: \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/7\/2026.<\/span><\/td>\n<\/tr>\n
– \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: m\u1ecdi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p hay ng\u00e0nh ngh\u1ec1.<\/span><\/td>\n<\/tr>\n
– Ph\u1ea7n chi v\u01b0\u1ee3t 1,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf; n\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n tr\u1ef1c ti\u1ebfp (n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n) th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9, kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n theo m\u1ee9c tr\u1ea7n n\u00e0y.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN l\u00e0 g\u00ec?<\/b><\/h2>\n
\"Ng\u01b0\u1ee1ng
Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN l\u00e0 m\u1ee9c chi t\u1ed1i \u0111a b\u1eb1ng ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u1ee5 c\u1ea5p \u0103n ca, \u0103n tr\u01b0a m\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 8 <\/span>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a>, kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng m\u1edbi b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Ph\u1ea7n trong h\u1ea1n m\u1ee9c v\u1eabn \u0111\u01b0\u1ee3c mi\u1ec5n nguy\u00ean v\u1eb9n.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u t\u00e1ch b\u1ea1ch theo hai h\u00ecnh th\u1ee9c chi tr\u1ea3. Th\u1ee9 nh\u1ea5t, n\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb b\u1eefa \u0103n kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf theo m\u1ee9c 1,2 tri\u1ec7u \u0111\u1ed3ng. Th\u1ee9 hai, n\u1ebfu doanh nghi\u1ec7p chi th\u1eb3ng b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0o l\u01b0\u01a1ng, ph\u1ea7n v\u01b0\u1ee3t ng\u01b0\u1ee1ng 1,2 tri\u1ec7u \u0111\u1ed3ng m\u1edbi ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

V\u00ec sao ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n
\"V\u00ec
V\u00ec sao ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/figcaption><\/figure>\n

T\u1eeb ng\u00e0y 15\/6\/2025, m\u1ee9c kh\u1ed1ng ch\u1ebf c\u0169 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng theo <\/span>Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH<\/span><\/a> ch\u00ednh th\u1ee9c h\u1ebft hi\u1ec7u l\u1ef1c m\u00e0 kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf c\u1ee5 th\u1ec3. Trong h\u01a1n m\u1ed9t n\u0103m, nhi\u1ec1u doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh “m\u1ee9c chi h\u1ee3p l\u00fd” d\u1ef1a tr\u00ean th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c n\u1ed9i quy c\u00f4ng ty, ti\u1ec1m \u1ea9n r\u1ee7i ro khi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1ch hi\u1ec3u kh\u00e1c. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ch\u1ea5m d\u1ee9t t\u00ecnh tr\u1ea1ng n\u00e0y b\u1eb1ng m\u1ed9t con s\u1ed1 c\u1ee5 th\u1ec3, \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean c\u1ea3 n\u01b0\u1edbc.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn t\u1eeb <\/span>MAN \u2013 Master Accountant Network<\/b>, vi\u1ec7c lu\u1eadt h\u00f3a r\u00f5 r\u00e0ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian t\u01b0 v\u1ea5n n\u1ed9i b\u1ed9, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf khi quy\u1ebft to\u00e1n n\u0103m. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, m\u1ee9c tr\u1ea7n 1,2 tri\u1ec7u \u0111\u1ed3ng cao h\u01a1n kho\u1ea3ng 64% so v\u1edbi m\u1ee9c 730.000 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c gi\u1eef l\u1ea1i nhi\u1ec1u h\u01a1n ph\u1ea7n thu nh\u1eadp th\u1ef1c nh\u1eadn m\u1ed7i th\u00e1ng.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca?<\/b><\/h2>\n
\"\u0110\u1ed1i
\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca?<\/figcaption><\/figure>\n

Ng\u01b0\u1ee1ng ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca \u0111\u01b0\u1ee3c mi\u1ec5n <\/span>personal income tax<\/span><\/a> \u00e1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, doanh nghi\u1ec7p FDI hay h\u1ed9 kinh doanh c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng g\u1ed3m:<\/span><\/p>\n