{"id":7540,"date":"2026-08-20T16:52:37","date_gmt":"2026-08-20T09:52:37","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7540"},"modified":"2026-08-20T16:52:37","modified_gmt":"2026-08-20T09:52:37","slug":"cong-van-15679-don-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-15679-don-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 15679\/DON-QLDN1: Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi tr\u1ea3 l\u01b0\u01a1ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c tr\u00ean v\u00e0 d\u01b0\u1edbi 5 tri\u1ec7u"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-15679donqldn1-ve-khau-tru-thue-tncn-cho-nguoi-lao-dong-da-nghi-viec-tren-5-trieu-va-duoi-5-138101389.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15679\/DON-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh n\u0103m 2026 \u0111\u00e3 \u0111\u01b0a ra c\u00e1c ch\u1ec9 \u0111\u1ea1o quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh l\u1edbn \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh chi tr\u1ea3 thu nh\u1eadp cho nh\u00e2n s\u1ef1 \u0111\u00e3 ngh\u1ec9 vi\u1ec7c \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n x\u1eed l\u00fd ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i ngu\u1ed3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chi tr\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f2n t\u1ed3n \u0111\u1ecdng ho\u1eb7c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c th\u01b0\u1eddng ph\u00e1t sinh nhi\u1ec1u tranh ch\u1ea5p v\u00e0 r\u1ee7i ro b\u1ecb truy thu thu\u1ebf khi thanh tra. Nh\u1eb1m l\u00e0m r\u00f5 c\u0103n c\u1ee9 th\u1ef1c thi, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft to\u00e0n b\u1ed9 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n, c\u00e1c quy \u0111\u1ecbnh c\u0103n c\u1ee9 theo <\/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 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\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Personal Income Tax Law 2025<\/span><\/a><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15679\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7544\" aria-describedby=\"caption-attachment-7544\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7544\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-15679_DON-QLDN1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15679\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-15679_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-15679_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-15679_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-15679_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-Cong-van-15679_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7544\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15679\/DON-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15679\/DON-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a Thu\u1ebf TP \u0110\u1ed3ng Nai v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i 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.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 ph\u00e1t sinh kho\u1ea3n chi l\u01b0\u01a1ng, th\u01b0\u1edfng ho\u1eb7c ph\u1ee5 c\u1ea5p cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10%, d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n ch\u1ec9 kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng v\u00e0 k\u00ea khai thu\u1ebf \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi v\u1ec1 thu\u1ebf TNCN v\u00e0 s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7541\" aria-describedby=\"caption-attachment-7541\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7541\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Boi-canh-phap-ly-moi-ve-thue-TNCN-va-su-xuat-hien-cua-Cong-van-15679_DON-QLDN1.jpg\" alt=\"B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi v\u1ec1 thu\u1ebf TNCN v\u00e0 s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Boi-canh-phap-ly-moi-ve-thue-TNCN-va-su-xuat-hien-cua-Cong-van-15679_DON-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Boi-canh-phap-ly-moi-ve-thue-TNCN-va-su-xuat-hien-cua-Cong-van-15679_DON-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Boi-canh-phap-ly-moi-ve-thue-TNCN-va-su-xuat-hien-cua-Cong-van-15679_DON-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Boi-canh-phap-ly-moi-ve-thue-TNCN-va-su-xuat-hien-cua-Cong-van-15679_DON-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Boi-canh-phap-ly-moi-ve-thue-TNCN-va-su-xuat-hien-cua-Cong-van-15679_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7541\" class=\"wp-caption-text\">B\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u1edbi v\u1ec1 thu\u1ebf TNCN v\u00e0 s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\n<p>H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n chuy\u1ec3n giao v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb gi\u1eefa n\u0103m 2026. Trong \u0111\u00f3, <a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026; ri\u00eang quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. Ngh\u1ecb \u0111\u1ecbnh l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 k\u1ecbp th\u1eddi gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh chuy\u1ec3n ti\u1ebfp, c\u01a1 quan thu\u1ebf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 li\u00ean t\u1ee5c ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c h\u00e0nh. C\u00f4ng v\u0103n 15679\/DON-QLDN1 ra \u0111\u1eddi nh\u1eb1m l\u00e0m r\u00f5 quy tr\u00ecnh kh\u1ea5u tr\u1eeb <\/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\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 ph\u00e1t sinh sau khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u1ebft th\u00fac, gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n.<\/span><\/p>\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 l\u01b0u \u00fd r\u1eb1ng, s\u1ef1 thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch kh\u1ea5u tr\u1eeb kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ed1 \u0111\u1ecbnh. \u0110\u00f3 l\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u01b0 duy qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, m\u1ed1c th\u1eddi gian ghi nh\u1eadn chi ph\u00ed v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 t\u1eeb n\u0103m 2026 bao g\u1ed3m ba c\u1ea5p \u0111\u1ed9 quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf TNCN 2025:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u00ednh s\u00e1ch l\u1edbn, nguy\u00ean t\u1eafc chung v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft thu nh\u1eadp ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 15679\/DON-QLDN1:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 th\u1ef1c thi quy tr\u00ecnh kh\u1ea5u tr\u1eeb thu\u1ebf khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung ch\u1ec9 \u0111\u1ea1o c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1 l\u00e0 g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7543\" aria-describedby=\"caption-attachment-7543\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7543\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-chi-dao-cot-loi-cua-Cong-van-15679_DON-QLDN1-la-gi.jpg\" alt=\"N\u1ed9i dung ch\u1ec9 \u0111\u1ea1o c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1 l\u00e0 g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-chi-dao-cot-loi-cua-Cong-van-15679_DON-QLDN1-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-chi-dao-cot-loi-cua-Cong-van-15679_DON-QLDN1-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-chi-dao-cot-loi-cua-Cong-van-15679_DON-QLDN1-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-chi-dao-cot-loi-cua-Cong-van-15679_DON-QLDN1-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Noi-dung-chi-dao-cot-loi-cua-Cong-van-15679_DON-QLDN1-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7543\" class=\"wp-caption-text\">N\u1ed9i dung ch\u1ec9 \u0111\u1ea1o c\u1ed1t l\u00f5i c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1 l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 15679\/DON-QLDN1 t\u1eadp trung ph\u00e2n lo\u1ea1i ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf theo hai h\u1ea1n m\u1ee9c chi tr\u1ea3 thu nh\u1eadp c\u1ee5 th\u1ec3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c. C\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 03 th\u00e1ng, bao g\u1ed3m c\u1ea3 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;\">Doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n chi tr\u1ea3 th\u1ef1c t\u1ebf trong m\u1ed7i l\u1ea7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean:<\/b><span style=\"font-weight: 400;\"> B\u1eaft bu\u1ed9c ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c chi d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi c\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 t\u1eeb ph\u00eda c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi tr\u1ea3 thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, t\u1ed5 ch\u1ee9c chi tr\u1ea3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u1ed1 \u0111\u1ecbnh l\u00e0 10% tr\u00ean t\u1ed5ng m\u1ee9c thu nh\u1eadp tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh thanh to\u00e1n cho c\u00e1 nh\u00e2n. Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh chi ti\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, khi c\u00f4ng ty thanh to\u00e1n kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng b\u1ed5 sung ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng c\u00f2n n\u1ee3 cho \u00f4ng A (\u0111\u00e3 ngh\u1ec9 vi\u1ec7c th\u00e1ng tr\u01b0\u1edbc) v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 8.000.000 VN\u0110, c\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb 10% t\u01b0\u01a1ng \u1ee9ng 800.000 VN\u0110. S\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3 cho \u00f4ng A l\u00e0 7.200.000 VN\u0110.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi tr\u1ea3 thu nh\u1eadp d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 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 c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n, quy \u0111\u1ecbnh m\u1edbi t\u1ea1o ra s\u1ef1 linh ho\u1ea1t h\u01a1n cho c\u1ea3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u. N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chi tr\u1ea3 \u0111\u1ee7 100% s\u1ed1 ti\u1ec1n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n nh\u1ecf l\u1ebb. \u0110\u1ed3ng th\u1eddi, n\u00f3 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn tr\u1ecdn v\u1eb9n kho\u1ea3n thu nh\u1eadp nh\u1ecf m\u00e0 kh\u00f4ng b\u1ecb gi\u1eef l\u1ea1i thu\u1ebf t\u1ea1m thu khi m\u1ee9c thu nh\u1eadp ch\u01b0a \u0111\u1ebfn ng\u01b0\u1ee1ng b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean m\u1eafc sai s\u00f3t. C\u00f4ng v\u0103n 15679\/DON-QLDN1 d\u1eabn chi\u1ebfu \u0111\u1ebfn kho\u1ea3n 3 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u1ec3 l\u00e0m r\u00f5 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u1ea5t qu\u00e1n theo c\u00e1c nguy\u00ean t\u1eafc:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u1ef1c t\u1ebf tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp, k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc th\u1ef1c thu th\u1ef1c chi thay v\u00ec nguy\u00ean t\u1eafc d\u1ed3n t\u00edch c\u1ee7a k\u1ebf to\u00e1n. D\u00f9 kho\u1ea3n l\u01b0\u01a1ng \u0111\u00f3 thu\u1ed9c v\u1ec1 th\u00e1ng l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi ngh\u1ec9 vi\u1ec7c, nh\u01b0ng th\u1eddi \u0111i\u1ec3m thanh to\u00e1n r\u01a1i v\u00e0o th\u00e1ng n\u00e0o th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf c\u1ee7a th\u00e1ng\/qu\u00fd \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, sai s\u00f3t ph\u1ed5 bi\u1ebfn c\u1ee7a doanh nghi\u1ec7p l\u00e0 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c v\u00ec cho r\u1eb1ng kho\u1ea3n ti\u1ec1n n\u00e0y l\u00e0 l\u01b0\u01a1ng c\u1ee7a c\u00e1c th\u00e1ng c\u00f2n l\u00e0m vi\u1ec7c. Vi\u1ec7c chi tr\u1ea3 di\u1ec5n ra sau khi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u00e0n to\u00e0n bi\u1ebfn kho\u1ea3n chi n\u00e0y th\u00e0nh kho\u1ea3n thanh to\u00e1n cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, do \u0111\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng quy t\u1eafc chi tr\u1ea3 theo l\u1ea7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Danh m\u1ee5c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb n\u0103m 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1ea5u tr\u1eeb, C\u00f4ng v\u0103n 15679\/DON-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f2n h\u1ec7 th\u1ed1ng h\u00f3a chi ti\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Nh\u00f3m thu nh\u1eadp n\u00e0y kh\u00f4ng b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd 14 nh\u00f3m kho\u1ea3n chi sau \u0111\u00e2y \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f3c t\u00e1ch ch\u00ednh x\u00e1c khi t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n th\u01b0\u1edfng danh hi\u1ec7u v\u00e0 gi\u1ea3i th\u01b0\u1edfng:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng, danh hi\u1ec7u thi \u0111ua, khen th\u01b0\u1edfng theo ph\u00e1p lu\u1eadt v\u1ec1 thi \u0111ua khen th\u01b0\u1edfng. Ti\u1ec1n th\u01b0\u1edfng gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn. Ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ch\u1ebf, ph\u00e1t minh, c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn. Ti\u1ec1n th\u01b0\u1edfng do ph\u00e1t hi\u1ec7n, khai b\u00e1o vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n (con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang, v\u1ee3\/ch\u1ed3ng, cha\/m\u1eb9 \u0111\u1ebb, cha\/m\u1eb9 v\u1ee3 ho\u1eb7c ch\u1ed3ng, cha\/m\u1eb9 k\u1ebf, cha\/m\u1eb9 nu\u00f4i). Danh m\u1ee5c b\u1ec7nh hi\u1ec3m ngh\u00e8o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf. M\u1ee9c kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n h\u1ed7 tr\u1ee3 th\u1ef1c t\u1ebf theo h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 ti\u1ec1n tr\u1ea3 vi\u1ec7n ph\u00ed c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 ti\u1ec1n chi tr\u1ea3 c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf \u0111\u1ed9 ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u1ebf \u0111\u1ed9 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i trong c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3. Chi ph\u00ed \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf \u0111\u1ed9 nh\u00e0 \u1edf c\u00f4ng v\u1ee5:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u1ebf \u0111\u1ed9 nh\u00e0 \u1edf c\u00f4ng v\u1ee5 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c ngo\u00e0i l\u01b0\u01a1ng do tham gia, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0110\u1ea3ng, \u0111o\u00e0n, Qu\u1ed1c h\u1ed9i ho\u1eb7c x\u00e2y d\u1ef1ng, tham gia \u00fd ki\u1ebfn, th\u1ea9m \u0111\u1ecbnh, th\u1ea9m tra c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, Ngh\u1ecb quy\u1ebft, b\u00e1o c\u00e1o ch\u00ednh tr\u1ecb; tham gia \u0111o\u00e0n ki\u1ec3m tra, gi\u00e1m s\u00e1t, ti\u1ebfp x\u00fac c\u1eed tri, ti\u1ebfp c\u00f4ng d\u00e2n; trang ph\u1ee5c v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp c\u00e1c c\u01a1 quan Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00e9 m\u00e1y bay v\u1ec1 ph\u00e9p:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n mua v\u00e9 m\u00e1y bay do doanh nghi\u1ec7p tr\u1ea3 thay (ho\u1eb7c thanh to\u00e1n) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 ph\u00e9p m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn qu\u1ed1c gia mang qu\u1ed1c t\u1ecbch\/gia \u0111\u00ecnh sinh s\u1ed1ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ecdc ph\u00ed cho con:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam, con c\u1ee7a lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i t\u1eeb b\u1eadc m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00f4ng t\u00edch l\u0169y ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c, kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m (nh\u01b0 b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 kh\u00f4ng ho\u00e0n ph\u00ed) m\u00e0 ng\u01b0\u1eddi tham gia kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ph\u00ed t\u00edch l\u0169y ngo\u00e0i ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c b\u1ed3i th\u01b0\u1eddng. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, tay ngh\u1ec1 ph\u00f9 h\u1ee3p v\u1edbi chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ho\u1eb7c theo k\u1ebf ho\u1ea1ch c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed v\u00e0 lu\u00e2n chuy\u1ec3n:<\/b><span style=\"font-weight: 400;\"> C\u00e1c kho\u1ea3n tr\u1ea3 cho nh\u00e0 cung c\u1ea5p ho\u1eb7c ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng, lu\u00e2n chuy\u1ec3n, \u0111i c\u00f4ng t\u00e1c theo quy\u1ebft \u0111\u1ecbnh, quy ch\u1ebf t\u00e0i ch\u00ednh\/n\u1ed9i b\u1ed9 ho\u1eb7c H\u0110L\u0110, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u00e1ng t\u00e1c t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt:<\/b><span style=\"font-weight: 400;\"> Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c h\u1ed9i, t\u1ed5 ch\u1ee9c t\u00e0i tr\u1ee3 khi tham gia s\u00e1ng t\u00e1c t\u00e1c ph\u1ea9m v\u0103n h\u1ecdc ngh\u1ec7 thu\u1eadt th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ngu\u1ed3n ng\u00e2n s\u00e1ch ho\u1eb7c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chi \u0111\u00e1m hi\u1ebfu, h\u1ec9:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy ch\u1ebf t\u00e0i ch\u00ednh\/n\u1ed9i b\u1ed9 ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng, ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngu\u1ed3n t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n v\u00e0 l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c 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 theo Lu\u1eadt C\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf \u0111\u1ed9 dinh d\u01b0\u1ee1ng \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n ch\u1ebf \u0111\u1ed9 dinh d\u01b0\u1ee1ng, ch\u1ebf \u0111\u1ed9 \u0111\u1eb7c th\u00f9 ch\u0103m s\u00f3c b\u1ea3o \u0111\u1ea3m s\u1ee9c kh\u1ecfe v\u00e0 sinh l\u00fd ph\u1ee5 n\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 v\u00e0 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 349\/2025\/N\u0110-CP \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean \u0111\u1ed9i th\u1ec3 thao tham gia t\u1eadp trung t\u1eadp hu\u1ea5n, thi \u0111\u1ea5u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf TNCN trong th\u1eddi h\u1ea1n 05 n\u0103m theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNCN trong th\u1eddi h\u1ea1n 05 n\u0103m nh\u1eb1m thu h\u00fat nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao trong c\u00e1c ng\u00e0nh c\u00f4ng ngh\u1ec7 m\u0169i nh\u1ecdn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 c\u1ea7n n\u1eafm r\u00f5 hai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai mi\u1ec5n thu\u1ebf ch\u00ednh x\u00e1c:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 1: Nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c nh\u00f3m n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khi tham gia d\u1ef1 \u00e1n ho\u1ea1t \u0111\u1ed9ng c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 trong c\u00e1c khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n (R&amp;D), s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, s\u1ea3n xu\u1ea5t chip b\u00e1n d\u1eabn, ho\u1eb7c ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 2: Nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao trong ho\u1ea1t \u0111\u1ed9ng R&amp;D<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i mi\u1ec5n thu\u1ebf 05 n\u0103m c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao ho\u1eb7c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng ngh\u1ec7 n\u00e0y ph\u1ea3i thu\u1ed9c Danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ho\u1eb7c Danh m\u1ee5c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng, MAN t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026 trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn thu nh\u1eadp<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n m\u1ee9c chi tr\u1ea3 \/ l\u1ea7n<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng k\u00fd H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Unlimited<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (5% &#8211; 35%)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c \/ Kh\u00f4ng k\u00fd H\u0110L\u0110 \/ H\u0110L\u0110 &lt; 03 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From 5 million VND or more<\/span><\/td>\n<td style=\"text-align: center;\"><b>10%<\/b><span style=\"font-weight: 400;\"> (b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi tr\u1ea3)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c \/ Kh\u00f4ng k\u00fd H\u0110L\u0110 \/ H\u0110L\u0110 &lt; 03 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><b>10%<\/b><span style=\"font-weight: 400;\"> (ch\u1ec9 kh\u1ea5u tr\u1eeb khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao \/ C\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i<\/span><\/td>\n<td style=\"text-align: center;\"><b>Mi\u1ec5n thu\u1ebf 05 n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf TNCN 2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n theo d\u00f5i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf TNCN, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o m\u1ed9t c\u00f4ng v\u0103n \u0111\u01a1n l\u1ebb m\u00e0 c\u1ea7n \u0111\u1eb7t trong t\u1ed5ng th\u1ec3 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan c\u1ea7n theo d\u00f5i<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax Law 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1eeb 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khung lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c 01\/07\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf, t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15679\/DON-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c chi tr\u00ean\/d\u01b0\u1edbi 5 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15676\/DON-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p t\u1eeb 5 tri\u1ec7u tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 15677\/DON-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ban h\u00e0nh n\u0103m 2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu cho kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng thu ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 349\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng t\u1eeb 2025\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 dinh d\u01b0\u1ee1ng, ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe ph\u1ee5 n\u1eef ng\u00e0nh th\u1ec3 thao<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd chi tr\u1ea3 cho lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch v\u1eadn d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15679\/DON-QLDN1, h\u00e3y c\u00f9ng xem x\u00e9t m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i Doanh nghi\u1ec7p B trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u00f4 t\u1ea3 s\u1ef1 vi\u1ec7c t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n S\u1ea3n xu\u1ea5t B:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d4ng Tr\u1ea7n V\u0103n M k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ch\u00ednh th\u1ee9c ngh\u1ec9 vi\u1ec7c t\u1eeb ng\u00e0y 31\/05\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00e1ng 08\/2026, C\u00f4ng ty B ti\u1ebfn h\u00e0nh quy\u1ebft to\u00e1n \u0111\u1ee3t 2 v\u00e0 chi tr\u1ea3 b\u1ed5 sung c\u00e1c kho\u1ea3n ti\u1ec1n c\u00f2n t\u1ed3n \u0111\u1ecdng cho \u00f4ng M.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c chi tr\u1ea3 g\u1ed3m: Ti\u1ec1n th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u0169 l\u00e0 6.000.000 VN\u0110; Ti\u1ec1n h\u1ed7 tr\u1ee3 di d\u1eddi h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u c\u0169 l\u00e0 2.500.000 VN\u0110.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n C\u00f4ng ty B g\u1ed9p chung hai kho\u1ea3n chi tr\u00ean th\u00e0nh 8.500.000 VN\u0110 v\u00e0 t\u00ednh thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u00ec cho r\u1eb1ng \u0111\u00e2y l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1eeb kho\u1ea3ng th\u1eddi gian \u00f4ng M c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m n\u00e0y vi ph\u1ea1m nghi\u00eam tr\u1ecdng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 46 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. T\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 (th\u00e1ng 08\/2026), \u00f4ng M \u0111\u00e3 l\u00e0 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;\">Quy tr\u00ecnh x\u1eed l\u00fd kh\u00e1c bi\u1ec7t gi\u1eefa hai ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd sai:<\/b><span style=\"font-weight: 400;\"> G\u1ed9p chung 8.500.000 VN\u0110, \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. R\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu 10% v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd \u0111\u00fang:<\/b><span style=\"font-weight: 400;\"> T\u00e1ch bi\u1ec7t t\u1eebng \u0111\u1ee3t chi tr\u1ea3 theo \u0111\u00fang b\u1ea3n ch\u1ea5t thu nh\u1eadp, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd chu\u1ea9n x\u00e1c theo h\u01b0\u1edbng d\u1eabn chuy\u00ean gia MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p chu\u1ea9n x\u00e1c \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n b\u1edfi \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng 6.000.000 VN\u0110:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c. C\u00f4ng ty B b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb: 6.000.000 x 10% = 600.000 VN\u0110. S\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3 \u00f4ng M nh\u1eadn: 5.400.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 2.500.000 VN\u0110 (chi ri\u00eang \u0111\u1ee3t kh\u00e1c):<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n chi n\u00e0y d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n. C\u00f4ng ty B kh\u00f4ng b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10%. N\u1ebfu \u00f4ng M kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u kh\u1ea5u tr\u1eeb, C\u00f4ng ty B thanh to\u00e1n \u0111\u1ee7 2.500.000 VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty B k\u00ea khai s\u1ed1 thu\u1ebf 600.000 VN\u0110 \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o T\u1edd khai thu\u1ebf TNCN th\u00e1ng 08\/2026 (ho\u1eb7c Qu\u00fd 3\/2026) theo M\u1eabu quy \u0111\u1ecbnh ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 r\u1ee7i ro thu\u1ebf v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n cho h\u01a1n 500 doanh nghi\u1ec7p trong n\u0103m qua cho th\u1ea5y, sai ph\u1ea1m v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c n\u1eb1m trong nh\u00f3m 3 l\u1ed7i b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nhi\u1ec1u nh\u1ea5t. Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai b\u00e1o c\u00e1o kho\u1ea3n chi \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro l\u1edbn kh\u00e1c l\u00e0 doanh nghi\u1ec7p t\u1ef1 \u00fd l\u00e0m Cam k\u1ebft (khi ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) \u0111\u1ec3 kh\u00f4ng kh\u1ea5u tr\u1eeb 10% cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c. C\u1ea7n l\u01b0u \u00fd r\u1eb1ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh r\u1ea5t r\u00f5: M\u1ee9c chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean cho ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c l\u00e0 b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10%, kh\u00f4ng \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf l\u00e0m cam k\u1ebft t\u1ea1m ho\u00e3n kh\u1ea5u tr\u1eeb nh\u01b0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng th\u00f4ng th\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c r\u1ee7i ro h\u00e0ng \u0111\u1ea7u doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p ph\u1ea3i khi ki\u1ec3m tra quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u00fd \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n cho c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% cho kho\u1ea3n chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u1edbi l\u00fd do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m cam k\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf do h\u1ea1ch to\u00e1n chi ph\u00ed theo th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf thay v\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf chi tr\u1ea3 ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro ph\u00e1p l\u00fd, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n h\u00f3a quy tr\u00ecnh nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n. M\u1ecdi kho\u1ea3n chi tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi, b\u1ed9 ph\u1eadn HR v\u00e0 K\u1ebf to\u00e1n ph\u1ea3i ph\u1ed1i h\u1ee3p c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u00ean h\u1ed3 s\u01a1 h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 15679\/DON-QLDN1 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c qu\u1ea3n tr\u1ecb chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 h\u1ea1n m\u1ee9c chi tr\u1ea3 tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0 d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 an to\u00e0n, hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf, k\u00ea khai ho\u1eb7c \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra thu\u1ebf, MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh. \u0110\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i cung c\u1ea5p to\u00e0n di\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p ch\u1ea5t l\u01b0\u1ee3ng cao nh\u01b0 d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf, d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf, gi\u00fap b\u1ea3o v\u1ec7 t\u1ed1i \u0111a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 15679\/DON-QLDN1 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n chi d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng cho ng\u01b0\u1eddi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c c\u00f3 c\u1ea7n k\u00ea khai thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai t\u1ed5ng thu nh\u1eadp \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m, d\u00f9 kho\u1ea3n chi d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n kh\u00f4ng b\u1ecb b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u tr\u1edf l\u00ean c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft \u0111\u1ec3 kh\u00f4ng tr\u1eeb 10% thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u0103n c\u1ee9 C\u00f4ng v\u0103n 15679\/DON-QLDN1 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, kho\u1ea3n chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean cho ng\u01b0\u1eddi \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110 b\u1eaft bu\u1ed9c ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng t\u1ed3n \u0111\u1ecdng c\u1ee7a lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c l\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c t\u1ebf chi tr\u1ea3 kho\u1ea3n ti\u1ec1n \u0111\u00f3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c kho\u1ea3n l\u01b0\u01a1ng \u0111\u00f3 thu\u1ed9c v\u1ec1 th\u00e1ng l\u00e0m vi\u1ec7c n\u00e0o trong qu\u00e1 kh\u1ee9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n h\u1ed7 tr\u1ee3 trang ph\u1ee5c hay hi\u1ebfu h\u1ec9 cho lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c c\u00f3 ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n chi hi\u1ebfu h\u1ec9 ho\u1eb7c h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p v\u1edbi quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh thu\u1ebf TNDN th\u00ec thu\u1ed9c danh m\u1ee5c kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN theo kho\u1ea3n 4 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>N\u1ebfu doanh nghi\u1ec7p qu\u00ean kh\u1ea5u tr\u1eeb 10% khi chi tr\u1ea3 tr\u00ean 5 tri\u1ec7u cho ng\u01b0\u1eddi ngh\u1ec9 vi\u1ec7c th\u00ec b\u1ecb x\u1eed l\u00fd ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu 10% s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb, ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (0.03%\/ng\u00e0y) v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai ho\u1eb7c khai thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 15679\/DON-QLDN1 do Thu\u1ebf Th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh n\u0103m 2026 \u0111\u00e3 \u0111\u01b0a ra c\u00e1c ch\u1ec9 \u0111\u1ea1o quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7540","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\/7540","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=7540"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7540\/revisions"}],"predecessor-version":[{"id":7545,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7540\/revisions\/7545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7542"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}