{"id":8760,"date":"2026-11-09T15:18:49","date_gmt":"2026-11-09T08:18:49","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8760"},"modified":"2026-11-09T15:18:49","modified_gmt":"2026-11-09T08:18:49","slug":"muc-giam-tru-gia-canh-nam-2027","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/muc-giam-tru-gia-canh-nam-2027\/","title":{"rendered":"M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027 l\u00e0 bao nhi\u00eau?"},"content":{"rendered":"

M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027<\/span><\/a> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 1 \u0110i\u1ec1u 10 <\/span>Personal Income Tax Law 2025<\/span><\/a>: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c tr\u1eeb th\u00eam 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. \u0110\u00e2y l\u00e0 kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, n\u00ean \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p h\u1eb1ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

Tuy nhi\u00ean, con s\u1ed1 ch\u1ec9 l\u00e0 m\u1ed9t n\u1eeda c\u00e2u chuy\u1ec7n. Vi\u1ec7c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 2, 3 \u0110i\u1ec1u 47 <\/span>Decree 253\/2026\/ND-CP<\/span><\/a> v\u00e0 m\u1ee9c thu nh\u1eadp c\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 3 <\/span>Circular 87\/2026\/TT-BTC<\/span><\/a>. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, v\u1edbi g\u00f3c nh\u00ecn th\u1ef1c t\u1ebf t\u1eeb MAN – Master Accountant Network, h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 quy \u0111\u1ecbnh, k\u00e8m v\u00ed d\u1ee5 t\u00ednh to\u00e1n v\u00e0 nh\u1eefng r\u1ee7i ro thu\u1ebf th\u01b0\u1eddng g\u1eb7p khi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027<\/figcaption><\/figure>\n

Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

    \n
  • M\u1ee9c \u00e1p d\u1ee5ng n\u0103m 2027:<\/b> 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n
  • D\u00f9ng \u0111\u1ec3:<\/b> gi\u1ea3m ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf, t\u1eeb \u0111\u00f3 gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/span><\/li>\n
  • Applies to:<\/b> c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; ph\u1ea7n gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u00e1p d\u1ee5ng khi ng\u01b0\u1eddi \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/span><\/li>\n
  • Khi n\u00e0o c\u1ea7n quan t\u00e2m:<\/b> khi t\u00ednh thu\u1ebf kh\u1ea5u tr\u1eeb h\u1eb1ng th\u00e1ng, khi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cu\u1ed1i n\u0103m.<\/span><\/li>\n<\/ul>\n

    Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 g\u00ec theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025?<\/b><\/h2>\n

    Tr\u01b0\u1edbc khi \u0111i v\u00e0o con s\u1ed1, c\u1ea7n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n gi\u1ea3m tr\u1eeb. Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1ea7m gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi m\u1ed9t kho\u1ea3n tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam. Th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i v\u1eady.<\/span><\/p>\n

    \u0110\u1ecbnh ngh\u0129a gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo v\u0103n b\u1ea3n g\u1ed1c<\/b><\/h3>\n

    Kho\u1ea3n 1 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n

    \n

    “Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/p>\n

    1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ed3m:<\/span><\/p>\n

    a) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/span><\/p>\n

    b) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.”<\/span><\/p><\/blockquote>\n

    T\u1eeb quy \u0111\u1ecbnh tr\u00ean, c\u00f3 th\u1ec3 r\u00fat ra ba \u0111i\u1ec3m c\u1ed1t l\u00f5i:<\/span><\/p>\n

      \n
    • Nature:<\/b> l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i ti\u1ec1n \u0111\u01b0\u1ee3c chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n
    • Th\u1eddi \u0111i\u1ec3m tr\u1eeb:<\/b> tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/span><\/li>\n
    • Scope:<\/b> ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/li>\n<\/ul>\n

      Gi\u1ea3m tr\u1eeb gia c\u1ea3nh d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/b><\/h3>\n

      N\u00f3i \u0111\u01a1n gi\u1ea3n, kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y thu h\u1eb9p ph\u1ea7n thu nh\u1eadp b\u1ecb \u0111em ra t\u00ednh thu\u1ebf. M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n

      V\u00ec v\u1eady, c\u00f9ng m\u1ed9t m\u1ee9c l\u01b0\u01a1ng, ng\u01b0\u1eddi c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c h\u1ee3p l\u1ec7 s\u1ebd c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf th\u1ea5p h\u01a1n ng\u01b0\u1eddi kh\u00f4ng c\u00f3. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do gi\u1ea3m tr\u1eeb gia c\u1ea3nh lu\u00f4n l\u00e0 h\u1ea1ng m\u1ee5c \u0111\u01b0\u1ee3c ki\u1ec3m tra k\u1ef9 khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

      M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027 l\u00e0 bao nhi\u00eau?<\/b><\/h2>\n
      \"T\u00f3m
      T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027<\/figcaption><\/figure>\n

      C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn: theo kho\u1ea3n 1 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027 g\u1ed3m hai ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n\n\n\n\n\n
      Object<\/b><\/td>\nM\u1ee9c gi\u1ea3m tr\u1eeb theo th\u00e1ng<\/b><\/td>\nM\u1ee9c gi\u1ea3m tr\u1eeb theo n\u0103m<\/b><\/td>\n<\/tr>\n
      Taxpayers<\/span><\/td>\n15,5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n186 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
      Each dependent<\/span><\/td>\n6,2 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n74,4 tri\u1ec7u \u0111\u1ed3ng (quy \u0111\u1ed5i 6,2 tri\u1ec7u \u0111\u1ed3ng x 12 th\u00e1ng)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      L\u01b0u \u00fd: Lu\u1eadt quy \u0111\u1ecbnh m\u1ee9c n\u0103m (186 tri\u1ec7u \u0111\u1ed3ng) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, lu\u1eadt ch\u1ec9 ghi m\u1ee9c th\u00e1ng l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng; con s\u1ed1 74,4 tri\u1ec7u \u0111\u1ed3ng \u1edf b\u1ea3ng tr\u00ean l\u00e0 ph\u00e9p quy \u0111\u1ed5i cho \u0111\u1ee7 12 th\u00e1ng \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc d\u1ec5 h\u00ecnh dung.<\/span><\/p>\n

      M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng?<\/b><\/h3>\n

      C\u00f3. Kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh nguy\u00ean v\u0103n:<\/span><\/p>\n

      \n

      “2. C\u0103n c\u1ee9 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3, thu nh\u1eadp, Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3.”<\/span><\/p>\n<\/blockquote>\n

      Nh\u01b0 v\u1eady, th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ed9c v\u1ec1 \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, tr\u00ean c\u01a1 s\u1edf Ch\u00ednh ph\u1ee7 tr\u00ecnh. C\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u00e0 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3 v\u00e0 thu nh\u1eadp. C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean theo d\u00f5i v\u0103n b\u1ea3n c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, thay v\u00ec d\u1ef1a v\u00e0o th\u00f4ng tin truy\u1ec1n mi\u1ec7ng, \u0111\u1ec3 tr\u00e1nh \u00e1p sai m\u1ee9c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

      M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027 \u00e1p d\u1ee5ng cho nh\u1eefng ai?<\/b><\/h3>\n

      Theo c\u00e2u ch\u1eef c\u1ee7a lu\u1eadt, kho\u1ea3n gi\u1ea3m tr\u1eeb \u00e1p d\u1ee5ng khi h\u1ed9i \u0111\u1ee7 hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

        \n
      • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 <\/span>c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/b>.<\/span><\/li>\n
      • Thu nh\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb l\u00e0 thu nh\u1eadp t\u1eeb <\/span>ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b>.<\/span><\/li>\n<\/ul>\n

        Ph\u1ea7n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh khi ng\u01b0\u1eddi \u0111\u00f3 thu\u1ed9c \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ngay d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

        Ai \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027?<\/b><\/h2>\n
        \"Ai
        Ai \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2027?<\/figcaption><\/figure>\n

        Ph\u1ea7n l\u1edbn sai s\u00f3t trong th\u1ef1c t\u1ebf kh\u00f4ng n\u1eb1m \u1edf con s\u1ed1 6,2 tri\u1ec7u \u0111\u1ed3ng, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh ai \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. C\u0103n c\u1ee9 ph\u00e1p l\u00fd g\u1ed3m hai v\u0103n b\u1ea3n:<\/span><\/p>\n

          \n
        • Kho\u1ea3n 2, 3 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP:<\/b> quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng.<\/span><\/li>\n
        • \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC:<\/b> quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/li>\n<\/ul>\n

          Tr\u00edch d\u1eabn nguy\u00ean v\u0103n \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/h3>\n
          \n

          “Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/p>\n

          …<\/span><\/p>\n

          2. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng nh\u01b0 sau:<\/span><\/p>\n

          a) Con (bao g\u1ed3m con \u0111\u1ebb, con nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng) d\u01b0\u1edbi 18 tu\u1ed5i;<\/span><\/p>\n

          b) Con (bao g\u1ed3m con \u0111\u1ebb, con nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng) t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi khuy\u1ebft t\u1eadt; ng\u01b0\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng;<\/span><\/p>\n

          …”<\/span><\/p>\n<\/blockquote>\n

          T\u1eeb quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c nh\u00f3m d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

          Nh\u00f3m 1: Con d\u01b0\u1edbi 18 tu\u1ed5i<\/b><\/h3>\n

          Con (bao g\u1ed3m con \u0111\u1ebb, con nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng) d\u01b0\u1edbi 18 tu\u1ed5i.<\/span><\/p>\n

          Nh\u00f3m 2: Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/b><\/h3>\n

          Con (bao g\u1ed3m con \u0111\u1ebb, con nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng) t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n