{"id":8005,"date":"2026-09-17T16:11:16","date_gmt":"2026-09-17T09:11:16","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8005"},"modified":"2026-09-17T16:11:16","modified_gmt":"2026-09-17T09:11:16","slug":"cong-van-6846-ct-qlnt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-6846-ct-qlnt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn C\u00f4ng v\u0103n 6846\/CT-QLNT gi\u1ea3m tr\u1eeb gia c\u1ea3nh"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-6846ctqlnt-cuc-thue-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao-138103953.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6846\/CT-QLNT<\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 15\/09\/2026 \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 quan tr\u1ecdng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf to\u00e0n qu\u1ed1c si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra v\u00e0 \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf t\u1ef1 \u0111\u1ed9ng, vi\u1ec7c tu\u00e2n th\u1ee7 ch\u00ednh x\u00e1c c\u00e1c y\u00eau c\u1ea7u t\u1ea1i v\u0103n b\u1ea3n n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eabn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf cho th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb truy thu ti\u1ec1n thu\u1ebf l\u1edbn c\u00f9ng ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p do x\u00e1c \u0111\u1ecbnh sai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng. 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;\">Personal Income Tax Law 2025<\/span><\/a><span style=\"font-weight: 400;\"> and <\/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;\">Decree 253\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, b\u00e0i vi\u1ebft n\u00e0y t\u1eeb \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n MAN &#8211; Master Accountant Network s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung C\u00f4ng v\u0103n 6846\/CT-QLNT, mang l\u1ea1i gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf an to\u00e0n cho doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6846\/CT-QLNT<\/b><\/h2>\n<figure id=\"attachment_8009\" aria-describedby=\"caption-attachment-8009\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8009\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6846_CT-QLNT.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6846\/CT-QLNT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6846_CT-QLNT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6846_CT-QLNT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6846_CT-QLNT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6846_CT-QLNT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Cong-van-6846_CT-QLNT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8009\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 6846\/CT-QLNT<\/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 6846\/CT-QLNT l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp tr\u00ean to\u00e0n qu\u1ed1c t\u1eeb k\u1ef3 k\u00ea khai n\u0103m 2026.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u1ed1t l\u00f5i kh\u1eb3ng \u0111\u1ecbnh ng\u01b0\u1eddi trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ki\u1ec7n suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean v\u00e0 c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1, ng\u0103n ng\u1eeba r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 6846\/CT-QLNT h\u01b0\u1edbng d\u1eabn gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8007\" aria-describedby=\"caption-attachment-8007\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8007\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6846_CT-QLNT-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 6846\/CT-QLNT h\u01b0\u1edbng d\u1eabn gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6846_CT-QLNT-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6846_CT-QLNT-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6846_CT-QLNT-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6846_CT-QLNT-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-van-6846_CT-QLNT-huong-dan-giam-tru-gia-canh-nguoi-phu-thuoc-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8007\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 6846\/CT-QLNT h\u01b0\u1edbng d\u1eabn gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6846\/CT-QLNT \u0111\u00f3ng vai tr\u00f2 \u0111\u1ecbnh h\u01b0\u1edbng nghi\u1ec7p v\u1ee5 cho c\u00e1n b\u1ed9 thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c ph\u00e2n \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh. V\u0103n b\u1ea3n l\u00e0m r\u00f5 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111i k\u00e8m v\u1edbi \u0111i\u1ec1u ki\u1ec7n s\u1ee9c kh\u1ecfe v\u00e0 thu nh\u1eadp th\u1ef1c t\u1ebf. <\/span><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 d\u1ef1a tr\u00ean vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u1ed9 tu\u1ed5i v\u00e0 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch \u0111\u1ec3 h\u1ea1 th\u1ea5p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh cha \u0111\u1ebb v\u00e0 m\u1eb9 \u0111\u1ebb trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p cha \u0111\u1ebb ho\u1eb7c m\u1eb9 \u0111\u1ebb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn c\u00f2n trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng, vi\u1ec7c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh y\u00eau c\u1ea7u ti\u00eau chu\u1ea9n ki\u1ec3m \u0111\u1ecbnh r\u1ea5t nghi\u00eam ng\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6846\/CT-QLNT, c\u00e1 nh\u00e2n trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng b\u1eaft bu\u1ed9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: C\u00e1 nh\u00e2n ph\u1ea3i l\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, th\u1ec3 hi\u1ec7n qua t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng \u0111\u1ea1t t\u1eeb 81% tr\u1edf l\u00ean. T\u1ef7 l\u1ec7 n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh v\u00e0 c\u1ea5p v\u0103n b\u1ea3n x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ec1 m\u1ee9c thu nh\u1eadp<\/b><span style=\"font-weight: 400;\">: C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 t\u1ed5ng thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf nh\u1ea5n m\u1ea1nh tr\u01b0\u1eddng h\u1ee3p cha \u0111\u1ebb ho\u1eb7c m\u1eb9 \u0111\u1ebb ch\u01b0a h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng, c\u00f3 m\u1ee9c thu nh\u1eadp d\u01b0\u1edbi 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng v\u1eabn c\u00f2n kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (t\u1ef7 l\u1ec7 suy gi\u1ea3m d\u01b0\u1edbi 81%) th\u00ec tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, th\u1ee7 t\u1ee5c x\u00e9t duy\u1ec7t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a h\u01a1n v\u1ec1 m\u1eb7t x\u00e1c nh\u1eadn y khoa.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u1ea7n cung c\u1ea5p h\u1ed3 s\u01a1 gi\u00e1m \u0111\u1ecbnh s\u1ee9c kh\u1ecfe c\u1ee7a cha m\u1eb9. \u0110i\u1ec1u ki\u1ec7n duy nh\u1ea5t c\u1ea7n \u0111\u00e1p \u1ee9ng l\u00e0 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb m\u1ecdi ngu\u1ed3n c\u1ee7a cha m\u1eb9 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n thu nh\u1eadp n\u00e0y bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n, kinh doanh nh\u1ecf l\u1ebb ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho v\u1ee3, ch\u1ed3ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ee5 thu\u1ed9c kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 v\u1ee3 ho\u1eb7c ch\u1ed3ng, c\u00f9ng c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a thu\u1ed9c tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c thu\u1ed9c c\u00e1c nh\u00f3m n\u00e0y c\u00f2n trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eaft bu\u1ed9c ph\u1ea3i thu th\u1eadp gi\u1ea5y t\u1edd x\u00e1c minh m\u1ee9c suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean, k\u00e8m theo b\u1ea3n k\u00ea khai thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng, ti\u00eau ch\u00ed tr\u1ea7n thu nh\u1eadp 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 x\u00e9t duy\u1ec7t quy\u1ec1n l\u1ee3i gi\u1ea3m tr\u1eeb thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n h\u00e0nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang C\u00f4ng v\u0103n 6846\/CT-QLNT, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf c\u1ea7n \u0111\u1eb7t v\u0103n b\u1ea3n n\u00e0y trong t\u1ed5ng th\u1ec3 h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. <\/span><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n n\u00e0y kh\u00f4ng t\u1ef1 t\u1ea1o ra quy \u0111\u1ecbnh m\u1edbi m\u00e0 l\u00e0 v\u0103n b\u1ea3n gi\u1ea3i th\u00edch, h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khung ph\u00e1p l\u00fd cao nh\u1ea5t \u0111i\u1ec1u ch\u1ec9nh v\u1ea5n \u0111\u1ec1 n\u00e0y l\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft l\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\"><span style=\"font-weight: 400;\">Decree 253\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc chung: Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m con ch\u01b0a th\u00e0nh ni\u00ean, con khuy\u1ebft t\u1eadt, v\u1ee3\/ch\u1ed3ng, b\u1ed1\/m\u1eb9 v\u00e0 c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP chi ti\u1ebft h\u00f3a c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng. Kho\u1ea3n 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP thi\u1ebft l\u1eadp quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp tr\u1ea7n v\u00e0 ti\u00eau chu\u1ea9n m\u1ea5t kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng l\u00e0 suy gi\u1ea3m t\u1eeb 81% tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 \u0111\u0103ng k\u00fd, t\u1ef1 n\u1ed9p gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><b>Document number<\/b><\/td>\n<td style=\"width: 13.2898%; text-align: center;\"><b>Text type<\/b><\/td>\n<td style=\"width: 15.6136%; text-align: center;\"><b>Issuing authority<\/b><\/td>\n<td style=\"width: 40.886%; text-align: center;\"><b>Key regulations<\/b><\/td>\n<td style=\"width: 12.9993%; text-align: center;\"><b>T\u00ecnh tr\u1ea1ng hi\u1ec7u l\u1ef1c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Personal Income Tax Law 2025<\/span><\/td>\n<td style=\"width: 13.2898%; text-align: center;\"><span style=\"font-weight: 400;\">Law<\/span><\/td>\n<td style=\"width: 15.6136%; text-align: center;\"><span style=\"font-weight: 400;\">National Assembly<\/span><\/td>\n<td style=\"width: 40.886%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 thu\u1ebf TNCN, m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/td>\n<td style=\"width: 12.9993%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110ang \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">Decree 253\/2026\/ND-CP<\/span><\/td>\n<td style=\"width: 13.2898%; text-align: center;\"><span style=\"font-weight: 400;\">Decree<\/span><\/td>\n<td style=\"width: 15.6136%; text-align: center;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<td style=\"width: 40.886%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ti\u00eau chu\u1ea9n m\u1ea5t kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean.<\/span><\/td>\n<td style=\"width: 12.9993%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110ang \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.122%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6846\/CT-QLNT<\/span><\/td>\n<td style=\"width: 13.2898%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<td style=\"width: 15.6136%; text-align: center;\"><span style=\"font-weight: 400;\">Tax Department<\/span><\/td>\n<td style=\"width: 40.886%;\"><span style=\"font-weight: 400;\">L\u00e0m r\u00f5 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 3 tri\u1ec7u \u0111\u1ed3ng v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb n\u1ebfu c\u00f2n kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/td>\n<td style=\"width: 12.9993%; text-align: center;\"><span style=\"font-weight: 400;\">\u0110ang \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ai \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, danh m\u1ee5c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh 5 nh\u00f3m c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 t\u1eebng nh\u00f3m \u0111\u1ec3 thu th\u1eadp h\u1ed3 s\u01a1 k\u00ea khai chu\u1ea9n x\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh d\u00e0nh cho nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 con c\u00e1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng con c\u00e1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c con ri\u00eang c\u1ee7a ch\u1ed3ng, \u0111\u01b0\u1ee3c chia th\u00e0nh 3 nh\u00f3m nh\u1ecf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con d\u01b0\u1edbi 18 tu\u1ed5i<\/b><span style=\"font-weight: 400;\">: \u0110\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u01a1ng nhi\u00ean, kh\u00f4ng \u0111\u00f2i h\u1ecfi b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o v\u1ec1 thu nh\u1eadp hay s\u1ee9c kh\u1ecfe.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb t\u00e0n t\u1eadt, khuy\u1ebft t\u1eadt<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi con kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, ng\u01b0\u1eddi b\u1ecb m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang \u0111i h\u1ecdc<\/b><span style=\"font-weight: 400;\">: \u0110ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, h\u1ecdc ngh\u1ec1 ho\u1eb7c h\u1ecdc sinh b\u1eadc ph\u1ed5 th\u00f4ng (bao g\u1ed3m c\u1ea3 kho\u1ea3ng th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12). \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb m\u1ecdi ngu\u1ed3n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh d\u00e0nh cho v\u1ee3, ch\u1ed3ng, cha, m\u1eb9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi l\u1edbn tu\u1ed5i ho\u1eb7c ng\u01b0\u1eddi th\u00e2n kh\u00e1c y\u00eau c\u1ea7u c\u00e1c ti\u00eau ch\u00ed x\u00e9t duy\u1ec7t ph\u1ee9c t\u1ea1p h\u01a1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi v\u1ee3 ho\u1eb7c ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf, cha nu\u00f4i, m\u1eb9 nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu <\/span><b>ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu <\/span><b>trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: B\u1eaft bu\u1ed9c ph\u1ea3i b\u1ecb suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean v\u00e0 c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng (anh\/ch\u1ecb\/em ru\u1ed9t, \u00f4ng\/b\u00e0 n\u1ed9i\/ngo\u1ea1i, c\u00f4\/d\u00ec\/ch\u00fa\/b\u00e1c\/c\u1eadu ru\u1ed9t, ch\u00e1u ru\u1ed9t):<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo \u0110i\u1ec1u 104, 105, 106 Lu\u1eadt H\u00f4n nh\u00e2n v\u00e0 Gia \u0111\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed v\u1ec1 \u0111\u1ed9 tu\u1ed5i, \u0111i\u1ec1u ki\u1ec7n suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean (n\u1ebfu trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng) v\u00e0 tr\u1ea7n thu nh\u1eadp kh\u00f4ng qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 kho\u1ea3n ti\u1ec1n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1ea3n th\u00e2n)<\/b><span style=\"font-weight: 400;\">: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><span style=\"font-weight: 400;\">: 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 74,4 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb v\u00e0o m\u1ed9t ng\u01b0\u1eddi duy nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c gi\u1ea3m tr\u1eeb v\u00e0 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb\/th\u00e1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb\/n\u0103m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Income requirements<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110i\u1ec1u ki\u1ec7n s\u1ee9c kh\u1ecfe\/\u0110\u1ed9 tu\u1ed5i<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Con d\u01b0\u1edbi 18 tu\u1ed5i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,2 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">74,4 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng x\u00e9t thu nh\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi 18 tu\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang \u0111i h\u1ecdc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,2 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">74,4 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u VN\u0110\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110ang h\u1ecdc \u0110H, C\u0110, Trung c\u1ea5p, Ngh\u1ec1, PT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cha\/M\u1eb9 ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,2 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">74,4 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u VN\u0110\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nam t\u1eeb \u0111\u1ee7 62 tu\u1ed5i, N\u1eef t\u1eeb \u0111\u1ee7 60 tu\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cha\/M\u1eb9 trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,2 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">74,4 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u VN\u0110\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u1ee3\/Ch\u1ed3ng trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,2 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">74,4 tri\u1ec7u VN\u0110<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u VN\u0110\/th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c khi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 h\u1ee3p ph\u00e1p khi c\u01a1 quan thu\u1ebf thanh tra, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ed1i v\u1edbi con c\u00e1i<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con d\u01b0\u1edbi 18 tu\u1ed5i<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao Gi\u1ea5y khai sinh ho\u1eb7c b\u1ea3n sao C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao Gi\u1ea5y khai sinh\/C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n v\u00e0 Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt ho\u1eb7c Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Con \u0111ang \u0111i h\u1ecdc<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao Gi\u1ea5y khai sinh\/C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n v\u00e0 Th\u1ebb sinh vi\u00ean ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng, k\u00e8m b\u1ea3n cam k\u1ebft thu nh\u1eadp b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ed1i v\u1edbi cha m\u1eb9, v\u1ee3 ch\u1ed3ng v\u00e0 ng\u01b0\u1eddi th\u00e2n kh\u00e1c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cha m\u1eb9 ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\/S\u1ed5 h\u1ed9 kh\u1ea9u (ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn c\u01b0 tr\u00fa) ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 huy\u1ebft th\u1ed1ng v\u00e0 \u0111\u1ed9 tu\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cha m\u1eb9 trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, Gi\u1ea5y cam k\u1ebft thu nh\u1eadp d\u01b0\u1edbi 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa x\u00e1c nh\u1eadn t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean (ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt m\u1ee9c \u0111\u1ed9 n\u1eb7ng\/\u0111\u1eb7c bi\u1ec7t n\u1eb7ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1ee3 ho\u1eb7c ch\u1ed3ng<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n, C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa (n\u1ebfu trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng) v\u00e0 Gi\u1ea5y cam k\u1ebft thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1 nh\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a kh\u00e1c<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, Gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7 d\u00f2ng h\u1ecd, Gi\u1ea5y x\u00e1c nh\u1eadn c\u01b0 tr\u00fa th\u1ec3 hi\u1ec7n \u0111ang s\u1ed1ng c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, Gi\u1ea5y x\u00e1c nh\u1eadn c\u00e1 nh\u00e2n kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 v\u00e0 ch\u1ee9ng t\u1eeb y t\u1ebf n\u1ebfu trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd r\u1ee7i ro truy thu thu\u1ebf TNCN t\u1ea1i doanh nghi\u1ec7p do k\u00ea khai sai C\u00f4ng v\u0103n 6846\/CT-QLNT<\/b><\/h2>\n<figure id=\"attachment_8006\" aria-describedby=\"caption-attachment-8006\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8006\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-thuc-te_-Xu-ly-rui-ro-truy-thu-thue-TNCN-tai-doanh-nghiep-do-ke-khai-sai-Cong-van-6846_CT-QLNT.jpg\" alt=\"Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd r\u1ee7i ro truy thu thu\u1ebf TNCN t\u1ea1i doanh nghi\u1ec7p do k\u00ea khai sai C\u00f4ng v\u0103n 6846\/CT-QLNT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-thuc-te_-Xu-ly-rui-ro-truy-thu-thue-TNCN-tai-doanh-nghiep-do-ke-khai-sai-Cong-van-6846_CT-QLNT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-thuc-te_-Xu-ly-rui-ro-truy-thu-thue-TNCN-tai-doanh-nghiep-do-ke-khai-sai-Cong-van-6846_CT-QLNT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-thuc-te_-Xu-ly-rui-ro-truy-thu-thue-TNCN-tai-doanh-nghiep-do-ke-khai-sai-Cong-van-6846_CT-QLNT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-thuc-te_-Xu-ly-rui-ro-truy-thu-thue-TNCN-tai-doanh-nghiep-do-ke-khai-sai-Cong-van-6846_CT-QLNT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Case-study-thuc-te_-Xu-ly-rui-ro-truy-thu-thue-TNCN-tai-doanh-nghiep-do-ke-khai-sai-Cong-van-6846_CT-QLNT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8006\" class=\"wp-caption-text\">Case study th\u1ef1c t\u1ebf: X\u1eed l\u00fd r\u1ee7i ro truy thu thu\u1ebf TNCN t\u1ea1i doanh nghi\u1ec7p do k\u00ea khai sai C\u00f4ng v\u0103n 6846\/CT-QLNT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua qu\u00e1 tr\u00ecnh h\u1ed7 tr\u1ee3 h\u00e0ng tr\u0103m doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u01b0 v\u1ea5n t\u1ea1i MAN &#8211; Master Accountant Network ghi nh\u1eadn l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t hi\u1ec7n nay l\u00e0 doanh nghi\u1ec7p k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng nh\u01b0ng thi\u1ebfu gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed1i c\u1ea3nh t\u00ecnh hu\u1ed1ng sai s\u00f3t h\u1ed3 s\u01a1 t\u1ea1i doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i X ho\u1ea1t \u0111\u1ed9ng t\u1ea1i H\u00e0 N\u1ed9i c\u00f3 150 nh\u00e2n s\u1ef1. Trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1eeba qua, ph\u00f2ng k\u1ebf to\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho 20 ng\u01b0\u1eddi lao \u0111\u1ed9ng. Trong \u0111\u00f3, c\u00f3 8 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd cho cha \u0111\u1ebb ho\u1eb7c m\u1eb9 \u0111\u1ebb c\u00f2n trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng (t\u1eeb 48 \u0111\u1ebfn 55 tu\u1ed5i).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb hi\u1ec7n c\u00f3<\/b><span style=\"font-weight: 400;\">: B\u1ea3n sao C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n c\u1ee7a cha\/m\u1eb9, B\u1ea3n cam k\u1ebft thu nh\u1eadp d\u01b0\u1edbi 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a UBND x\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb thi\u1ebfu<\/b><span style=\"font-weight: 400;\">: Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa x\u00e1c nh\u1eadn t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean c\u1ee7a H\u1ed9i \u0111\u1ed3ng Gi\u00e1m \u0111\u1ecbnh Y khoa c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi C\u1ee5c Thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra thu\u1ebf, to\u00e0n b\u1ed9 8 tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ecb c\u01a1 quan thu\u1ebf xu\u1ea5t to\u00e1n, lo\u1ea1i kh\u1ecfi danh m\u1ee5c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c h\u1ee3p l\u1ec7 do kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6846\/CT-QLNT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft s\u1ed1 ti\u1ec1n b\u1ecb truy thu, ph\u1ea1t vi ph\u1ea1m v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh c\u1ea3 8 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00eau tr\u00ean \u0111\u1ec1u c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf \u1edf m\u1ee9c thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn 20%. Th\u1eddi gian \u0111\u00e3 k\u00ea khai t\u00ednh gi\u1ea3m tr\u1eeb sai quy \u0111\u1ecbnh l\u00e0 2 n\u0103m (24 th\u00e1ng).<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ecb lo\u1ea1i c\u1ee7a 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6,2 tri\u1ec7u VN\u0110\/th\u00e1ng x 24 th\u00e1ng = 148,8 tri\u1ec7u VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb b\u1ecb lo\u1ea1i c\u1ee7a 8 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">148,8 tri\u1ec7u VN\u0110 x 8 = 1.190,4 tri\u1ec7u VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 ti\u1ec1n thu\u1ebf TNCN b\u1ecb truy thu (thu\u1ebf su\u1ea5t 20%)<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1.190,4 tri\u1ec7u VN\u0110 x 20% = 238,08 tri\u1ec7u VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi khai sai (20% s\u1ed1 thu\u1ebf truy thu)<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">238,08 tri\u1ec7u VN\u0110 x 20% = 47,616 tri\u1ec7u VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (t\u00ednh trung b\u00ecnh 0,03%\/ng\u00e0y trong 730 ng\u00e0y)<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">238,08 tri\u1ec7u VN\u0110 x 0,03%\/ng\u00e0y x 730 ng\u00e0y = 52,14 tri\u1ec7u VN\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh doanh nghi\u1ec7p\/ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p th\u00eam<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">238,08 + 47,616 + 52,14 = 337,836 tri\u1ec7u VN\u0110.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd kh\u1eafc ph\u1ee5c r\u1ee7i ro t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd n\u00e0y, \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN \u0111\u00e3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p tri\u1ec3n khai ngay c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd nghi\u1ec7p v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t ph\u00e2n lo\u1ea1i kh\u1ea9n c\u1ea5p<\/b><span style=\"font-weight: 400;\">: Ti\u1ebfn h\u00e0nh chia to\u00e0n b\u1ed9 danh s\u00e1ch ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00e0nh nh\u00f3m an to\u00e0n (con d\u01b0\u1edbi 18 tu\u1ed5i, cha m\u1eb9 ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng) v\u00e0 nh\u00f3m r\u1ee7i ro cao (ng\u01b0\u1eddi th\u00e2n trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng b\u00e1o thu th\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb<\/b><span style=\"font-weight: 400;\">: Y\u00eau c\u1ea7u 8 ng\u01b0\u1eddi lao \u0111\u1ed9ng li\u00ean h\u1ec7 c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt m\u1ee9c \u0111\u1ed9 n\u1eb7ng\/\u0111\u1eb7c bi\u1ec7t n\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng th\u1ec3 cung c\u1ea5p Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa \u0111\u1ea1t t\u1ef7 l\u1ec7 t\u1eeb 81% tr\u1edf l\u00ean, th\u1ef1c hi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ch\u00ednh th\u1ee9c \u0111\u1ec3 tr\u00e1nh ti\u1ec1n ph\u1ea1t khai sai 20%.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN: Chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf TNCN cho doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kinh nghi\u1ec7m t\u01b0 v\u1ea5n th\u1ef1c chi\u1ebfn tr\u00ean 30 n\u0103m t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn duy tr\u00ec th\u00f3i quen qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u01b0\u01a1ng \u0111\u1ed1i l\u1ecfng l\u1ebbo.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c sai l\u1ea7m ph\u1ed5 bi\u1ebfn khi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb cho th\u1ea5y 3 sai s\u00f3t c\u1ed1t l\u00f5i m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean m\u1eafc ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, nh\u1ea7m l\u1eabn gi\u1eefa kh\u00e1i ni\u1ec7m &#8220;kh\u00f4ng c\u00f3 vi\u1ec7c l\u00e0m&#8221; v\u00e0 &#8220;kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng&#8221;. Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng cho r\u1eb1ng cha m\u1eb9 50 tu\u1ed5i \u1edf nh\u00e0 l\u00e0m n\u1ed9i tr\u1ee3, kh\u00f4ng c\u00f3 thu nh\u1eadp th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb. C\u00f4ng v\u0103n 6846\/CT-QLNT \u0111\u00e3 b\u00e1c b\u1ecf ho\u00e0n to\u00e0n quan \u0111i\u1ec3m n\u00e0y. N\u1ebfu c\u00f2n kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, ng\u01b0\u1eddi \u0111\u00f3 kh\u00f4ng thu\u1ed9c di\u1ec7n gi\u1ea3m tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, d\u00f9ng gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn sai th\u1ea9m quy\u1ec1n. Nhi\u1ec1u h\u1ed3 s\u01a1 ch\u1ec9 c\u00f3 Gi\u1ea5y x\u00e1c nh\u1eadn ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n ho\u1eb7c x\u00e1c nh\u1eadn kh\u00f4ng c\u00f3 thu nh\u1eadp do UBND c\u1ea5p x\u00e3 c\u1ea5p. Tuy nhi\u00ean, UBND c\u1ea5p x\u00e3 kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng k\u1ebft lu\u1eadn v\u1ec1 t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng. C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi c\u01a1 quan thu\u1ebf thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, kh\u00f4ng c\u1eadp nh\u1eadt bi\u1ebfn \u0111\u1ed9ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u00e1t sinh thu nh\u1eadp v\u1ee1 tr\u1ea7n (tr\u00ean 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) trong n\u0103m nh\u01b0ng ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng b\u00e1o gi\u1ea3m, d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p b\u1ecb truy thu to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Quy tr\u00ecnh 4 b\u01b0\u1edbc r\u00e0 so\u00e1t h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c chu\u1ea9n y khoa v\u00e0 ph\u00e1p l\u00fd<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf TNCN, MAN khuy\u1ebfn ngh\u1ecb quy tr\u00ecnh t\u1ef1 ki\u1ec3m tra 4 b\u01b0\u1edbc d\u00e0nh ri\u00eang cho b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1 (L\u1eadp danh m\u1ee5c ph\u00e2n lo\u1ea1i \u0111\u1ed9 tu\u1ed5i)<\/b><span style=\"font-weight: 400;\">: Tr\u00edch xu\u1ea5t to\u00e0n b\u1ed9 danh s\u00e1ch ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd. Ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng theo tu\u1ed5i lao \u0111\u1ed9ng (Nam d\u01b0\u1edbi 62 tu\u1ed5i, N\u1eef d\u01b0\u1edbi 60 tu\u1ed5i theo l\u1ed9 tr\u00ecnh B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2 (R\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb y t\u1ebf)<\/b><span style=\"font-weight: 400;\">: \u0110\u00e1nh gi\u00e1 h\u1ed3 s\u01a1 c\u1ee7a nh\u00f3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng. B\u1eaft bu\u1ed9c ki\u1ec3m tra Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng Gi\u00e1m \u0111\u1ecbnh Y khoa (k\u1ebft lu\u1eadn suy gi\u1ea3m t\u1eeb 81% tr\u1edf l\u00ean) ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt m\u1ee9c \u0111\u1ed9 n\u1eb7ng\/\u0111\u1eb7c bi\u1ec7t n\u1eb7ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3 (Thu th\u1eadp b\u1ea3n cam k\u1ebft thu nh\u1eadp)<\/b><span style=\"font-weight: 400;\">: Cho ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd B\u1ea3n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1ec1 m\u1ee9c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb m\u1ecdi ngu\u1ed3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4 (Ch\u1ee7 \u0111\u1ed9ng b\u00e1o gi\u1ea3m v\u00e0 k\u00ea khai b\u1ed5 sung)<\/b><span style=\"font-weight: 400;\">: Ti\u1ebfn h\u00e0nh b\u00e1o gi\u1ea3m ngay tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6846\/CT-QLNT l\u00e0 v\u0103n b\u1ea3n nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1eb1m chu\u1ea9n h\u00f3a vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang ti\u00eau chu\u1ea9n suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean v\u00e0 tr\u1ea7n thu nh\u1eadp 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 nghi\u00eam t\u00fac quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi tri\u1ec7t ti\u00eau r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 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-tron-goi-la-gi\/\"><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;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Contact information for services 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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 6846\/CT-QLNT (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Cha m\u1eb9 \u0111\u1ebb 50 tu\u1ed5i kh\u00f4ng \u0111i l\u00e0m v\u00e0 thu nh\u1eadp 0 \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo C\u00f4ng v\u0103n 6846\/CT-QLNT, cha m\u1eb9 trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng d\u00f9 kh\u00f4ng c\u00f3 thu nh\u1eadp v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, tr\u1eeb khi c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh b\u1ecb suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea5y t\u1edd n\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1ecb suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 g\u1ed3m Bi\u00ean b\u1ea3n gi\u00e1m \u0111\u1ecbnh y khoa c\u1ee7a H\u1ed9i \u0111\u1ed3ng Gi\u00e1m \u0111\u1ecbnh Y khoa c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1 k\u1ebft lu\u1eadn t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean, ho\u1eb7c Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt m\u1ee9c \u0111\u1ed9 N\u1eb7ng ho\u1eb7c \u0110\u1eb7c bi\u1ec7t n\u1eb7ng do UBND c\u1ea5p x\u00e3 c\u1ea5p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c thu nh\u1eadp 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00e0 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u00ednh t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, l\u01b0\u01a1ng h\u01b0u, thu nh\u1eadp t\u1eeb kinh doanh, cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea7u t\u01b0. N\u1ebfu t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m chia cho 12 th\u00e1ng v\u01b0\u1ee3t qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng th\u00ec kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Khi k\u00ea khai sai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec doanh nghi\u1ec7p hay ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb ph\u1ea1t?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u0103ng k\u00fd. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay, c\u01a1 quan thu\u1ebf s\u1ebd x\u1eed ph\u1ea1t v\u00e0 truy thu tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p. Sau \u0111\u00f3 doanh nghi\u1ec7p m\u1edbi th\u1ef1c hi\u1ec7n thu h\u1ed3i l\u1ea1i ti\u1ec1n t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho cha m\u1eb9 v\u1ee3 ho\u1eb7c cha m\u1eb9 ch\u1ed3ng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Cha m\u1eb9 v\u1ee3 ho\u1eb7c cha m\u1eb9 ch\u1ed3ng thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Tuy nhi\u00ean, ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed9 tu\u1ed5i, tr\u1ea7n thu nh\u1eadp d\u01b0\u1edbi 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 ti\u00eau chu\u1ea9n suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean n\u1ebfu c\u00f2n trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6846\/CT-QLNT do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 15\/09\/2026 \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 quan tr\u1ecdng v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf to\u00e0n qu\u1ed1c si\u1ebft ch\u1eb7t c\u00f4ng t\u00e1c thanh tra [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8008,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-8005","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\/8005","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=8005"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8005\/revisions"}],"predecessor-version":[{"id":8010,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8005\/revisions\/8010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8008"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}