{"id":7151,"date":"2026-07-22T12:05:01","date_gmt":"2026-07-22T05:05:01","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7151"},"modified":"2026-07-22T14:12:25","modified_gmt":"2026-07-22T07:12:25","slug":"diem-moi-thue-thu-nhap-ca-nhan-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/diem-moi-thue-thu-nhap-ca-nhan-2026\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026: C\u1eadp nh\u1eadt to\u00e0n di\u1ec7n t\u1eeb Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 09\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh to\u00e0n di\u1ec7n c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam d\u1ef1a tr\u00ean <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Law on Personal Income Tax No. 109\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\">, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Thue-thu-nhap-ca-nhan-Luat-Thue-gia-tri-gia-tang-2026-703956.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 09\/2026\/QH16<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-87-2026-TT-BTC-huong-dan-Luat-Thue-thu-nhap-ca-nhan-Nghi-dinh-253-2026-ND-CP-713265.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y nh\u1eb1m th\u00edch \u1ee9ng v\u1edbi n\u1ec1n kinh t\u1ebf s\u1ed1, th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i v\u00e0 b\u1ea3o \u0111\u1ea3m an sinh x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi d\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed t\u00e0i ch\u00ednh, tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c c\u1eadp nh\u1eadt sai l\u1ec7ch d\u1eef li\u1ec7u thu\u1ebf s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u00e1ng c\u00f3 cho doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m nay.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0111i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026<\/b><\/h2>\n<figure id=\"attachment_7155\" aria-describedby=\"caption-attachment-7155\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7155\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-diem-moi-thue-thu-nhap-ca-nhan-2026.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0111i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-diem-moi-thue-thu-nhap-ca-nhan-2026.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-diem-moi-thue-thu-nhap-ca-nhan-2026-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-diem-moi-thue-thu-nhap-ca-nhan-2026-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-diem-moi-thue-thu-nhap-ca-nhan-2026-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-diem-moi-thue-thu-nhap-ca-nhan-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7155\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0111i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nature:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, di\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2026 theo Lu\u1eadt 109\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p, ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kinh doanh, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7\/2026 v\u00e0 b\u1eaft bu\u1ed9c r\u00e0 so\u00e1t l\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 (h\u1ea1n n\u1ed9p th\u00e1ng 3\/2027).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng \u0111\u1ed3ng b\u1ed9 tr\u00ean ba v\u0103n b\u1ea3n c\u1ed1t l\u00f5i. Vi\u1ec7c ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n n\u00e0y nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng \u0111i\u1ec3m ngh\u1ebdn th\u1ef1c ti\u1ec5n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf nhi\u1ec1u n\u0103m qua.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Personal Income Tax Law No. 109\/2025\/QH15<\/b><span style=\"font-weight: 400;\">: \u0110\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 10\/12\/2025 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 09\/2026\/QH16 ng\u00e0y 24\/4\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd c\u00f3 hi\u1ec7u l\u1ef1c cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp c\u00e1c nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\"><b>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP<\/b><\/a><span style=\"font-weight: 400;\">: Ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNCN. V\u0103n b\u1ea3n n\u00e0y h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n mi\u1ec5n gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/thong-tu-87-2026\/\"><b>Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\">: Ban h\u00e0nh ng\u00e0y 30\/6\/2026, quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh, trong \u0111\u00f3 t\u1eadp trung tr\u1ecdng t\u00e2m v\u00e0o ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh. C\u00e1c v\u0103n b\u1ea3n n\u00e0y t\u1ea1o th\u00e0nh h\u00e0nh lang ph\u00e1p l\u00fd ho\u00e0n ch\u1ec9nh cho c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n v\u00e0 k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 09\/2026\/QH16<\/b><\/h2>\n<figure id=\"attachment_7153\" aria-describedby=\"caption-attachment-7153\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7153\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Luat-Thue-TNCN-so-109_2025_QH15-va-Luat-so-09_2026_QH16.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026: \u0110i\u1ec3m m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 09\/2026\/QH16\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Luat-Thue-TNCN-so-109_2025_QH15-va-Luat-so-09_2026_QH16.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Luat-Thue-TNCN-so-109_2025_QH15-va-Luat-so-09_2026_QH16-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Luat-Thue-TNCN-so-109_2025_QH15-va-Luat-so-09_2026_QH16-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Luat-Thue-TNCN-so-109_2025_QH15-va-Luat-so-09_2026_QH16-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Luat-Thue-TNCN-so-109_2025_QH15-va-Luat-so-09_2026_QH16-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7153\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026: \u0110i\u1ec3m m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 09\/2026\/QH16<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt m\u1edbi mang l\u1ea1i nhi\u1ec1u thay \u0111\u1ed5i mang t\u00ednh n\u1ec1n t\u1ea3ng \u0111\u1ed1i v\u1edbi c\u1ea5u tr\u00fac thu nh\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>1. C\u00e1ch t\u00ednh thu\u1ebf v\u00e0 c\u00e1c nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, ho\u00e0n thi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu nh\u1eadp; k\u1ebft c\u1ea5u l\u1ea1i v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u00ean m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u1ed9i dung s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung c\u00e1c nh\u00f3m thu nh\u1eadp kh\u00e1c ch\u1ecbu thu\u1ebf g\u1ed3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n qu\u1ed1c gia Vi\u1ec7t Nam <\/span><span style=\"font-weight: 400;\">.vn<\/span><span style=\"font-weight: 400;\">, k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c-bon, v\u00e0ng mi\u1ebfng, bi\u1ec3n s\u1ed1 xe tr\u00fang \u0111\u1ea5u gi\u00e1 v\u00e0 t\u00e0i s\u1ea3n s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1c, khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 chi ph\u00ed li\u00ean quan, <\/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;\"> \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 b\u00e1n nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 2%. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2. Thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026 d\u00e0nh s\u1ef1 quan t\u00e2m \u0111\u1eb7c bi\u1ec7t cho l\u0129nh v\u1ef1c khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, nh\u00e2n l\u1ef1c tr\u00ecnh \u0111\u1ed9 cao, kinh t\u1ebf xanh v\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf 05 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao; mi\u1ec5n thu\u1ebf 05 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao ho\u1eb7c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng, h\u01b0u tr\u00ed, kinh t\u1ebf xanh v\u00e0 \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, to\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p. Ho\u00e0n thi\u1ec7n mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 v\u00e0 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, k\u1ec3 c\u1ea3 h\u00e0ng th\u00e1ng v\u00e0 m\u1ed9t l\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh t\u1ebf xanh v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf 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, t\u00edn ch\u1ec9 c\u00e1c-bon, l\u00e3i tr\u00e1i phi\u1ebfu xanh, chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau ph\u00e1t h\u00e0nh. Mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 qu\u1ef9 m\u1edf n\u1eafm gi\u1eef t\u1eeb 02 n\u0103m tr\u1edf l\u00ean, \u0111\u1ed3ng th\u1eddi gi\u1ea3m 50% thu\u1ebf \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong th\u1eddi h\u1ea1n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>3. Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1ef1 thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t nh\u1eb1m gi\u1ea3m g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15 n\u00e2ng t\u1eeb 200 tri\u1ec7u l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m. Sau \u0111\u00f3, t\u1ea1i Lu\u1eadt s\u1ed1 09\/2026\/QH16 giao Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP ng\u00e0y 29\/4\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 n\u00e2ng l\u00ean 01 t\u1ef7 \u0111\u1ed3ng m\u1ed9t n\u0103m, cho ph\u00e9p tr\u1eeb ng\u01b0\u1ee1ng n\u00e0y tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi m\u1ee9c doanh thu tr\u00ean 01 \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 15% tr\u00ean thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu ho\u1eb7c theo thu nh\u1eadp. Doanh thu tr\u00ean 03 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% tr\u00ean thu nh\u1eadp, v\u00e0 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ngo\u1ea1i tr\u1eeb kinh doanh l\u01b0u tr\u00fa, \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf b\u1eb1ng ph\u1ea7n doanh thu n\u0103m v\u01b0\u1ee3t tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng nh\u00e2n v\u1edbi 5%. S\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t 5% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp t\u1eeb gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng. M\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u00e2ng l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Giao Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb tr\u00ean c\u01a1 s\u1edf bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 v\u00e0 thu nh\u1eadp, kh\u00f4ng c\u00f2n r\u00e0ng bu\u1ed9c \u0111i\u1ec1u ki\u1ec7n ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng CPI bi\u1ebfn \u0111\u1ed9ng tr\u00ean 20% m\u1edbi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u00e0 ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Gi\u1ea3m s\u1ed1 b\u1eadc thu\u1ebf t\u1eeb 07 b\u1eadc xu\u1ed1ng c\u00f2n 05 b\u1eadc, \u0111\u1ed3ng th\u1eddi n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc thu\u1ebf nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a bi\u1ec3u thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi m\u1ee9c thu nh\u1eadp th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp l\u00ean ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, thay cho m\u1ee9c v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, nh\u1eadn th\u1eeba k\u1ebf v\u00e0 nh\u1eadn qu\u00e0 t\u1eb7ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNCN v\u1edbi nhi\u1ec1u n\u1ed9i dung c\u1ee5 th\u1ec3 v\u1ec1 t\u1eebng s\u1eafc thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, kh\u00f4ng c\u01b0 tr\u00fa (\u0110i\u1ec1u 2 \u0111\u1ebfn \u0110i\u1ec1u 5)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng th\u00e0nh m\u1ed9t \u0111i\u1ec1u ri\u00eang, g\u1ed3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u01a1 b\u1ea3n k\u1ebf th\u1eeba v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2. Thu nh\u1eadp t\u1eeb kinh doanh (\u0110i\u1ec1u 7)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng v\u00e0 c\u1ee5 th\u1ec3 h\u00f3a c\u00e1c lo\u1ea1i thu nh\u1eadp, bao g\u1ed3m c\u1ea3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p, m\u00f4i gi\u1edbi, h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh. Quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ed3ng b\u1ed9 v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (\u0110i\u1ec1u 8 v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f9 lao cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u00f9 c\u00f3 hay kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n \u0103n gi\u1eefa ca v\u00e0 \u0103n tr\u01b0a quy \u0111\u1ecbnh ch\u1ec9 ph\u1ea7n v\u01b0\u1ee3t 1,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t ng\u01b0\u1eddi m\u1ed7i th\u00e1ng m\u1edbi t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n tr\u1ef1c ti\u1ebfp, mua su\u1ea5t \u0103n ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n th\u00ec kh\u00f4ng t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m c\u1ea3 ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ecba b\u00e0n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0, m\u1ee9c t\u00ednh theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 thay g\u1ed3m \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m v\u00e0 b\u1ed3i d\u01b0\u1ee1ng b\u1eb1ng hi\u1ec7n v\u1eadt \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m. Kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, sinh ho\u1ea1t ph\u00ed do c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3 cho th\u00e0nh vi\u00ean c\u01a1 quan, phu nh\u00e2n ho\u1eb7c phu qu\u00e2n v\u00e0 con \u0111i theo. Kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u1ebf \u0111\u1ed9 dinh d\u01b0\u1ee1ng v\u00e0 ch\u1ebf \u0111\u1ed9 \u0111\u1eb7c th\u00f9 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, sinh l\u00fd ph\u1ee5 n\u1eef c\u1ee7a th\u00e0nh vi\u00ean \u0111\u1ed9i th\u1ec3 thao theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i quy, quy ch\u1ebf, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh m\u1ee9c tr\u1ee3 c\u1ea5p cao h\u01a1n B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c c\u0169ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i \u0110i\u1ec1u 46, ngo\u00e0i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m y t\u1ebf t\u1ef1 nguy\u1ec7n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n v\u00e0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd. M\u1ee9c tr\u1eeb t\u1ed1i \u0111a l\u00e0 03 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng m\u1ed7i ng\u01b0\u1eddi, bao g\u1ed3m ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m h\u01b0u tr\u00ed v\u00e0 nh\u00e2n th\u1ecd. \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n c\u00f9ng h\u1ed3 s\u01a1 ch\u1ee9ng minh tr\u01b0\u1edbc ng\u00e0y 31\/12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf v\u00e0 \u1ed5n \u0111\u1ecbnh cho c\u00e1c n\u0103m sau n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o t\u1ea1i \u0110i\u1ec1u 49, quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho chi ph\u00ed c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u00ednh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh t\u1ea1i c\u01a1 s\u1edf y t\u1ebf trong n\u01b0\u1edbc thu\u1ed9c danh m\u1ee5c b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 c\u00f3 t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb kh\u00f4ng qu\u00e1 23 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m. Chi ph\u00ed gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o t\u1ea1i c\u01a1 s\u1edf trong n\u01b0\u1edbc c\u00f3 t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb kh\u00f4ng qu\u00e1 24 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m, bao g\u1ed3m h\u1ecdc ph\u00ed c\u00e1c c\u1ea5p h\u1ecdc v\u00e0 k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 50, ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 03 th\u00e1ng ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n l\u00ean 05 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n tr\u1edf l\u00ean ph\u1ea3i kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp. Kho\u1ea3n chi tr\u1ea3 d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u1ea3 v\u1edbi kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 50 ph\u00e2n \u0111\u1ecbnh r\u00f5 gi\u1eefa <\/span><b>c\u1ed5 phi\u1ebfu th\u01b0\u1edfng<\/b><span style=\"font-weight: 400;\"> and <\/span><b>c\u1ed5 phi\u1ebfu ESOP<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Thu\u1ebf kh\u00f4ng ph\u00e1t sinh khi nh\u1eadn c\u1ed5 phi\u1ebfu m\u00e0 ch\u1ec9 t\u00ednh khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng. V\u1edbi c\u1ed5 phi\u1ebfu th\u01b0\u1edfng, thu nh\u1eadp t\u00ednh thu\u1ebf c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi ghi tr\u00ean s\u1ed5 s\u00e1ch; n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec t\u00ednh theo s\u1ed1 c\u1ed5 phi\u1ebfu th\u1ef1c nh\u1eadn nh\u00e2n m\u1ec7nh gi\u00e1 ho\u1eb7c gi\u00e1 th\u1ecb tr\u01b0\u1eddng (n\u1ebfu gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1). V\u1edbi c\u1ed5 phi\u1ebfu ESOP, c\u0103n c\u1ee9 t\u01b0\u01a1ng t\u1ef1 nh\u01b0ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 thanh to\u00e1n; n\u1ebfu ch\u00eanh l\u1ec7ch \u00e2m th\u00ec kh\u00f4ng ph\u00e1t sinh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 51, thu nh\u1eadp v\u00e3ng lai kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf c\u00f3 ng\u01b0\u1ee1ng b\u00ecnh qu\u00e2n th\u00e1ng n\u00e2ng t\u1eeb 10 tri\u1ec7u l\u00ean 15 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. C\u00e1 nh\u00e2n c\u00f3 th\u00eam thu nh\u1eadp \u1edf n\u01a1i kh\u00e1c, b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 15 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y. Khi c\u00e1 nh\u00e2n quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf h\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p c\u00e1c ngu\u1ed3n thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4. Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (\u0110i\u1ec1u 10)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp khi g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c ch\u1ee9ng kho\u00e1n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u0103ng v\u1ed1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. C\u00e1 nh\u00e2n trong ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7, d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>5. C\u00e1c nh\u00f3m thu nh\u1eadp kh\u00e1c ch\u1ecbu thu\u1ebf (\u0110i\u1ec1u 16, \u0110i\u1ec1u 62)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 5% tr\u00ean ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t 20 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n \u00e1p d\u1ee5ng cho chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n <\/span><span style=\"font-weight: 400;\">.vn<\/span><span style=\"font-weight: 400;\">, k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c-bon v\u00e0 bi\u1ec3n s\u1ed1 xe tr\u00fang \u0111\u1ea5u gi\u00e1. \u0110\u1ed1i v\u1edbi bi\u1ec3n s\u1ed1 xe tr\u00fang \u0111\u1ea5u gi\u00e1, thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng ph\u1ea7n gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u01b0\u1ee3t 20 tri\u1ec7u \u0111\u1ed3ng tr\u1eeb gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a xe theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n s\u1ed1, thu\u1ebf TNCN b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n 0,1%, bao g\u1ed3m t\u00e0i s\u1ea3n \u1ea3o, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u00e0 t\u00e0i s\u1ea3n s\u1ed1 kh\u00e1c theo ph\u00e1p lu\u1eadt. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0 khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 ho\u1eb7c khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf chi ti\u1ebft<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 n\u00f4ng nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa cha m\u1eb9 ch\u1ed3ng, v\u1ee3 v\u00e0 con d\u00e2u, con r\u1ec3, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ho\u1eb7c ch\u1ed3ng \u0111\u00e3 ch\u1ebft. Mi\u1ec5n thu\u1ebf 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 tham gia C\u00e1nh \u0111\u1ed3ng l\u1edbn, tr\u1ed3ng r\u1eebng, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n ph\u1ea3i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c thu\u00ea \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc h\u1ee3p ph\u00e1p v\u00e0 th\u1ef1c t\u1ebf c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u00e3i tr\u00e1i phi\u1ebfu v\u00e0 ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ph\u00e1t h\u00e0nh. Mi\u1ec5n thu\u1ebf l\u00e3i ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, bao g\u1ed3m c\u1ea3 l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng v\u00e0 ng\u00e0y ph\u00e9p<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n to\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng, kh\u00f4ng c\u00f2n ch\u1ec9 mi\u1ec5n ph\u1ea7n tr\u1ea3 cao h\u01a1n. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng minh b\u1eb1ng b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c. Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p n\u1ebfu ph\u00f9 h\u1ee3p \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ee9c theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng, c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 vi\u00ean ch\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ef9 h\u01b0u tr\u00ed<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf thu nh\u1eadp do qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung v\u00e0 qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ecbnh k\u1ef3 hay m\u1ed9t l\u1ea7n, tr\u01b0\u1edbc hay sau tu\u1ed5i ngh\u1ec9 h\u01b0u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kinh t\u1ebf xanh v\u00e0 nhi\u1ec7m v\u1ee5 khoa h\u1ecdc<\/b><span style=\"font-weight: 400;\">: Kinh t\u1ebf xanh mi\u1ec5n thu\u1ebf 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, t\u00edn ch\u1ec9 c\u00e1c-bon, l\u00e3i tr\u00e1i phi\u1ebfu xanh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau ph\u00e1t h\u00e0nh. Nhi\u1ec7m v\u1ee5 khoa h\u1ecdc s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 kho\u1ea3n th\u00f9 lao tham gia nhi\u1ec7m v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Nhi\u1ec7m v\u1ee5 kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do doanh nghi\u1ec7p ph\u00ea duy\u1ec7t v\u00e0 tri\u1ec3n khai b\u1eb1ng ngu\u1ed3n kinh ph\u00ed h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 quy tr\u00ecnh n\u1ed9i b\u1ed9 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a nhi\u1ec7m v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf thu 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 ph\u00e1p lu\u1eadt. Mi\u1ec5n thu\u1ebf thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m. Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o t\u1eeb d\u1ef1 \u00e1n ho\u1eb7c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh v\u00e0 ch\u1ee7 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n tham gia l\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh. Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, nh\u1eadn \u0111\u01b0\u1ee3c sau khi doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 c\u00f4ng ngh\u1ec7 cao<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf 05 n\u0103m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb d\u1ef1 \u00e1n c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 trong khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung; thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, chip b\u00e1n d\u1eabn, h\u1ec7 th\u1ed1ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1. Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c Danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, v\u00e0 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c thu\u1ed9c Danh m\u1ee5c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ef9 \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\">: Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 qu\u1ef9 m\u1edf \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef t\u1eeb 02 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y mua. Gi\u1ea3m 50% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ho\u1eb7c qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp theo Lu\u1eadt Ch\u1ee9ng kho\u00e1n, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2031.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>7. Ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng v\u00e0 b\u1ea3n quy\u1ec1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00e2ng ng\u01b0\u1ee1ng t\u00ednh thu\u1ebf t\u1eeb ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng l\u00ean ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng. \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo \u0110i\u1ec1u 58 \u0111\u1ebfn \u0110i\u1ec1u 61 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>8. Kh\u1ea5u tr\u1eeb thu\u1ebf, khai thay v\u00e0 n\u1ed9p thu\u1ebf thay (\u0110i\u1ec1u 67)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed5 sung ch\u1ee7 th\u1ec3 c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1ed3m ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng v\u00e0 thanh to\u00e1n, t\u1ed5 ch\u1ee9c \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 v\u1ec1 b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p, v\u00e0 t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng m\u00f4i gi\u1edbi. Bao g\u1ed3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa v\u00e0 b\u00ean Vi\u1ec7t Nam ho\u00e0n tr\u1ea3 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho b\u00ean n\u01b0\u1edbc ngo\u00e0i. Quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh qua n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n kh\u00f4ng kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay g\u1ed3m m\u1ed9t s\u1ed1 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1eeb kinh doanh, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng. Thu\u1ebf kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng x\u00e1c \u0111\u1ecbnh theo s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p theo Ngh\u1ecb \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp kinh doanh, s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay x\u00e1c \u0111\u1ecbnh theo thu\u1ebf su\u1ea5t tr\u00ean doanh thu ph\u00e1t sinh, kinh doanh qua n\u1ec1n t\u1ea3ng th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. N\u1ebfu trong n\u0103m ch\u01b0a kh\u1ea5u tr\u1eeb nh\u01b0ng cu\u1ed1i n\u0103m thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf, c\u00e1 nh\u00e2n t\u1ef1 khai, n\u1ed9p theo n\u0103m, ho\u1eb7c t\u1ef1 khai khi nh\u1eadn thu nh\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC<\/b><\/h2>\n<figure id=\"attachment_7154\" aria-describedby=\"caption-attachment-7154\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7154\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Thong-tu-so-87_2026_TT-BTC.jpg\" alt=\"\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026: \u0110i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Thong-tu-so-87_2026_TT-BTC.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Thong-tu-so-87_2026_TT-BTC-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Thong-tu-so-87_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Thong-tu-so-87_2026_TT-BTC-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Diem-moi-thue-thu-nhap-ca-nhan-2026_-Diem-moi-tai-Thong-tu-so-87_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7154\" class=\"wp-caption-text\">\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026: \u0110i\u1ec3m m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf TNCN v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP v\u1edbi ba n\u1ed9i dung c\u1ed1t l\u00f5i sau \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>1. M\u1ee9c thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng. M\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp b\u00ecnh qu\u00e2n, chi ti\u00eau b\u00ecnh qu\u00e2n v\u00e0 ti\u00eau ch\u00ed thu nh\u1eadp c\u1ee7a h\u1ed9 ngh\u00e8o, h\u1ed9 c\u1eadn ngh\u00e8o giai \u0111o\u1ea1n 2026\u20132030.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf th\u1eeba quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 hi\u1ec7n h\u00e0nh v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1edbi nh\u01b0 ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng. C\u01a1 quan thu\u1ebf \u01b0u ti\u00ean khai th\u00e1c d\u1eef li\u1ec7u t\u1eeb C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, h\u1ec7 th\u1ed1ng gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh. Ch\u1ec9 khi kh\u00f4ng khai th\u00e1c \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ph\u1ea3i cung c\u1ea5p gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>3. Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ph\u00e1i sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ph\u00e1i sinh d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111ang \u0111\u01b0\u1ee3c tri\u1ec3n khai, giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng. S\u1ed1 thu\u1ebf TNCN b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n 0,1% theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai t\u1eebng l\u1ea7n b\u1eb1ng gi\u00e1 thanh to\u00e1n nh\u00e2n h\u1ec7 s\u1ed1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng nh\u00e2n s\u1ed1 l\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng nh\u00e2n t\u1ef7 l\u1ec7 k\u00fd qu\u1ef9 ban \u0111\u1ea7u chia cho 2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0 th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh mua, b\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n ho\u1eb7c th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, t\u1eeb m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u1ebfn ng\u01b0\u1ee1ng doanh thu mi\u1ec5n thu\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf cho nhi\u1ec1u c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i \u0111\u1ec3 b\u1ea1n d\u1ec5 theo d\u00f5i v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/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 c\u00e1c \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed n\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Previous regulations<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh m\u1edbi n\u0103m 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh thu mi\u1ec5n thu\u1ebf h\u1ed9 kinh doanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200 million VND\/year<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 t\u1ef7 \u0111\u1ed3ng\/n\u0103m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11 million VND\/month<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.5 million VND\/month<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax Law No. 109\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Dependent deduction<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.4 million VND\/month<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.2 million VND\/month<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax Law No. 109\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Progressive tax schedule<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">07 b\u1eadc thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05 b\u1eadc thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax Law No. 109\/2025\/QH15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ed1i \u0111a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb thu\u1ebf th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m nh\u1eadn \u0111\u1ecbnh r\u1eb1ng r\u1ee7i ro l\u1edbn nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026 n\u1eb1m \u1edf vi\u1ec7c ph\u00e2n lo\u1ea1i nh\u1ea7m l\u1eabn gi\u1eefa thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 th\u00f9 lao d\u1ecbch v\u1ee5 \u0111\u1ed9c l\u1eadp. Nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng sai m\u1ee9c kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u00e3ng lai d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng khi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf 05 n\u0103m cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao \u0111\u00f2i h\u1ecfi h\u1ed3 s\u01a1 ch\u1ee9ng minh d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u ph\u1ea3i c\u1ef1c k\u1ef3 ch\u1eb7t ch\u1ebd theo \u0111\u00fang danh m\u1ee5c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a Ch\u00ednh ph\u1ee7. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb t\u1eeb tr\u01b0\u1edbc, c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i b\u1ecf c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y khi ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network l\u00e0 doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1, quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ngay t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u tr\u01b0\u1edbc c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026 mang \u0111\u1ebfn nhi\u1ec1u t\u00edn hi\u1ec7u t\u00edch c\u1ef1c gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 h\u1ed9 kinh doanh, \u0111\u1ed3ng th\u1eddi t\u1ea1o h\u00e0nh lang ph\u00e1p l\u00fd minh b\u1ea1ch cho c\u00e1c l\u0129nh v\u1ef1c kinh t\u1ebf m\u1edbi. Vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh t\u1eeb Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh v\u00e0 Th\u00f4ng t\u01b0 m\u1edbi l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u0111i\u1ec3m m\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2026\/N\u0110-CP.                    <\/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>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15.                    <\/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>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 c\u00e1c-bon ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t bao nhi\u00eau?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh v\u00e0 t\u00edn ch\u1ec9 c\u00e1c-bon \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng tr\u00ean m\u1ed7i l\u1ea7n giao d\u1ecbch.                    <\/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>Ti\u1ec1n \u0103n tr\u01b0a gi\u1eefa ca v\u01b0\u1ee3t m\u1ee9c bao nhi\u00eau th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTi\u1ec1n \u0103n gi\u1eefa ca v\u00e0 \u0103n tr\u01b0a ch\u1ec9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c 1,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t ng\u01b0\u1eddi m\u1ed7i th\u00e1ng \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026.                    <\/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>Thu nh\u1eadp v\u00e3ng lai d\u01b0\u1edbi bao nhi\u00eau th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 15 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf 10% t\u1ea1i ngu\u1ed3n th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.                    <\/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\": \"H\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng c\u00f3 ph\u1ea3i 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\": \"H\u1ed9 kinh doanh c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng 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d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh to\u00e0n di\u1ec7n c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam d\u1ef1a tr\u00ean Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1ed1 09\/2026\/QH16, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7160,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7151","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=7151"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7151\/revisions"}],"predecessor-version":[{"id":7158,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7151\/revisions\/7158"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7160"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}