{"id":6845,"date":"2026-07-03T14:23:26","date_gmt":"2026-07-03T07:23:26","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6845"},"modified":"2026-07-03T14:26:21","modified_gmt":"2026-07-03T07:26:21","slug":"nguon-thu-nhap-duoc-mien-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nguon-thu-nhap-duoc-mien-thue-tncn\/","title":{"rendered":"Ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1eeb 01\/07\/2026"},"content":{"rendered":"

Ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n <\/span>personal income tax<\/span><\/a> l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i t\u00ednh ho\u1eb7c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n n\u00e0y gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh sai s\u00f3t trong k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n.\u00a0<\/span><\/p>\n

T\u1eeb ng\u00e0y 01\/07\/2026, <\/span>Law on Personal Income Tax No. 109\/2025\/QH15<\/span><\/a> ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng, b\u1ed5 sung nhi\u1ec1u danh m\u1ee5c mi\u1ec5n thu\u1ebf quan tr\u1ecdng nh\u1eb1m khuy\u1ebfn kh\u00edch \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i xanh v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n

T\u1ed5ng quan v\u1ec1 ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/b><\/h2>\n
\"T\u1ed5ng
T\u1ed5ng quan v\u1ec1 ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/figcaption><\/figure>\n

T\u1eeb ng\u00e0y 01\/07\/2026, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf cho c\u00e1c v\u0103n b\u1ea3n c\u0169. \u0110\u00e2y l\u00e0 c\u1ed9t m\u1ed1c quan tr\u1ecdng, \u0111\u00e1nh d\u1ea5u s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch ti\u1ebfp c\u1eadn qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

T\u1ea1i c\u00e1c k\u1ef3 t\u01b0 v\u1ea5n g\u1ea7n \u0111\u00e2y, MAN – Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u00f2n l\u00fang t\u00fang khi c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i n\u00e0y. Vi\u1ec7c n\u1eafm v\u1eefng danh m\u1ee5c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng ch\u1ec9 l\u00e0 quy\u1ec1n l\u1ee3i m\u00e0 c\u00f2n l\u00e0 bi\u1ec7n ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf hi\u1ec7u qu\u1ea3. Trong h\u01a1n 30 n\u0103m th\u1ef1c t\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, ch\u00fang t\u00f4i nh\u1eadn \u0111\u1ecbnh r\u1eb1ng s\u1ef1 ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ph\u00e1p lu\u1eadt ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap c\u00e1c ch\u1ee7 doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n

Chi ti\u1ebft 21 nh\u00f3m ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/b><\/h2>\n
\"Chi
Chi ti\u1ebft 21 nh\u00f3m ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/figcaption><\/figure>\n

Theo \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, c\u00f3 21 nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft 21 nh\u00f3m ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/b><\/caption>\n
STT<\/b><\/td>\nN\u1ed9i dung thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/td>\n<\/tr>\n
1<\/span><\/td>\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nThu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nThu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng; s\u1ea3n xu\u1ea5t mu\u1ed1i; thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p tham gia C\u00e1nh \u0111\u1ed3ng l\u1edbn, tr\u1ed3ng r\u1eebng s\u1ea3n xu\u1ea5t, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nThu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nThu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nThu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nTi\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/a>, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/td>\n<\/tr>\n
9<\/span><\/td>\nTi\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; thu nh\u1eadp do qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3.<\/span><\/td>\n<\/tr>\n
10<\/span><\/td>\nThu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/td>\n<\/tr>\n
11<\/span><\/td>\nThu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/td>\n<\/tr>\n
12<\/span><\/td>\nThu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/span><\/td>\n<\/tr>\n
13<\/span><\/td>\nThu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/td>\n<\/tr>\n
14<\/span><\/td>\nThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/td>\n<\/tr>\n
15<\/span><\/td>\nThu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.<\/span><\/td>\n<\/tr>\n
16<\/span><\/td>\nThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c-bon c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p t\u00edn ch\u1ec9 c\u00e1c-bon; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu xanh; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u tr\u00e1i phi\u1ebfu xanh sau khi ph\u00e1t h\u00e0nh.<\/span><\/td>\n<\/tr>\n
17<\/span><\/td>\nThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/span><\/td>\n<\/tr>\n
18<\/span><\/td>\nThu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o khi k\u1ebft qu\u1ea3 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/span><\/td>\n<\/tr>\n
19<\/span><\/td>\nThu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/span><\/td>\n<\/tr>\n
20<\/span><\/td>\nThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n t\u00e0i tr\u1ee3 b\u1eb1ng ngu\u1ed3n v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c H\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n tham gia l\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c.<\/span><\/td>\n<\/tr>\n
21<\/span><\/td>\nThu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN l\u01b0u \u00fd r\u1eb1ng, so v\u1edbi Lu\u1eadt n\u0103m 2007, thu nh\u1eadp t\u1eeb (14) \u0111\u1ebfn (21) l\u00e0 nh\u1eefng quy \u0111\u1ecbnh ho\u00e0n to\u00e0n m\u1edbi. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ngo\u1eb7t l\u1edbn ph\u1ea3n \u00e1nh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 cam k\u1ebft ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

See more articles at: 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<\/a><\/strong><\/em><\/p><\/blockquote>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u1eb7c bi\u1ec7t t\u1ea1i \u0110i\u1ec1u 5<\/b><\/h2>\n

B\u00ean c\u1ea1nh 21 nh\u00f3m thu nh\u1eadp t\u1ea1i \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh th\u00eam c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00e1c:<\/span><\/p>\n