{"id":1670,"date":"2025-05-21T15:31:33","date_gmt":"2025-05-21T08:31:33","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1670"},"modified":"2025-07-11T11:21:48","modified_gmt":"2025-07-11T04:21:48","slug":"doi-tuong-nop-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/doi-tuong-nop-thue-tncn\/","title":{"rendered":"\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba"},"content":{"rendered":"<p data-start=\"129\" data-end=\"672\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u8d8a\u5357\u6240\u6709\u4e2a\u4eba\u7eb3\u7a0e\u4e49\u52a1\u6cd5\u89c4\u7684\u6838\u5fc3\u6982\u5ff5\u3002\u6b63\u786e\u786e\u5b9a\u54ea\u4e9b\u4eba\u5e94\u7eb3\u7a0e\u3001\u54ea\u4e9b\u4eba\u514d\u7a0e\u4ee5\u53ca\u4f55\u65f6\u7533\u62a5\uff0c\u5c06\u6709\u52a9\u4e8e\u5458\u5de5\u3001\u6295\u8d44\u8005\u6216\u4f01\u4e1a\u4e3b\u79ef\u6781\u9075\u5b88\u6cd5\u5f8b\uff0c\u540c\u65f6\u4f18\u5316\u5408\u6cd5\u6536\u5165\u3002\u672c\u6587\u5c06\u6839\u636e2025\u5e74\u6700\u65b0\u6cd5\u89c4\uff0c\u5168\u9762\u66f4\u65b0\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5e76\u63d0\u4f9b\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3001\u5e94\u7eb3\u7a0e\u5de5\u8d44\u4ee5\u53ca\u5e38\u89c1\u7684\u514d\u7a0e\u60c5\u51b5\u8bf4\u660e\u3002<\/p>\n<h2>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u6982\u5ff5\u53ca\u6cd5\u5f8b\u4f9d\u636e<\/h2>\n<p>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u662f\u5bf9\u5728\u8d8a\u5357\u83b7\u5f97\u5e94\u7a0e\u6536\u5165\u7684\u5c45\u6c11\u6216\u975e\u5c45\u6c11\u4e2a\u4eba\u7684\u6536\u5165\u5f81\u6536\u7684\u76f4\u63a5\u7a0e\u3002\u6839\u636e\u7b2c04\/2007\/QH12\u53f7\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08\u7ecf\u7b2c26\/2012\/QH13\u53f7\u6cd5\u5f8b\u4fee\u8ba2\uff09\uff0c\u6240\u6709\u62e5\u6709\u5e94\u7a0e\u6536\u5165\u7684\u4e2a\u4eba\u5747\u6709\u4e49\u52a1\u7eb3\u7a0e\uff0c\u4f46\u514d\u7a0e\u60c5\u51b5\u9664\u5916\u3002<\/p>\n<p>\u6cd5\u5f8b\u4f9d\u636e\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u73b0\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u53ca\u5176\u4fee\u6539\u3001\u8865\u5145\u89c4\u5b9a\uff1b<\/li>\n<li>111\/2013\/TT-BTC\u53f7\u901a\u51fd\u89c4\u5b9a\u4e86\u8ba1\u7b97\u3001\u6263\u9664\u548c\u7ed3\u7b97\u7684\u8be6\u7ec6\u8bf4\u660e\uff1b<\/li>\n<li>\u5173\u4e8e\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff1b<\/li>\n<li>\u7a0e\u52a1\u603b\u5c40\u548c\u8d22\u653f\u90e8\u7684\u6307\u793a\u3002<\/li>\n<\/ul>\n<h2>2025\u5e74\u6700\u65b0\u6cd5\u89c4\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u7684\u5212\u5206<\/h2>\n<p>\u6839\u636e\u89c4\u5b9a\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7eb3\u7a0e\u4eba\u5305\u62ec\uff1a<\/p>\n<p><strong>1. \u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u4e2a\u4eba<\/strong><\/p>\n<ul>\n<li>12\u4e2a\u6708\u5185\uff0c\u5728\u8d8a\u5357\u5c45\u4f4f183\u5929\u6216\u4ee5\u4e0a\uff1b<\/li>\n<li>\u6216\u6709\u56fa\u5b9a\u4f4f\u6240\uff08\u6237\u7c4d\u6216\u957f\u671f\u79df\u623f\uff09\uff1b<\/li>\n<li>\u7eb3\u7a0e\u4e49\u52a1\uff1a\u6309\u5168\u7403\u603b\u6536\u5165\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n<p><strong>2. \u975e\u5c45\u6c11\u4e2a\u4eba<\/strong><\/p>\n<ul>\n<li>\u5728\u8d8a\u5357\u505c\u7559\u4e0d\u6ee1183\u5929\uff0c\u4e14\u65e0\u6c38\u4e45\u5c45\u7559\u6743\uff1b<\/li>\n<li>\u4ec5\u5bf9\u5728\u8d8a\u5357\u4ea7\u751f\u7684\u6536\u5165\u5f81\u7a0e\uff1b<\/li>\n<li>\u9002\u7528\u7edf\u4e00\u7a0e\u7387 20%\uff08\u975e\u7d2f\u8fdb\u7a0e\u7387\uff09\u3002<\/li>\n<\/ul>\n<figure id=\"attachment_2157\" aria-describedby=\"caption-attachment-2157\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2157 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025.png\" alt=\"Pha\u0302n loa\u0323i \u0111o\u0302\u0301i tu\u031bo\u031b\u0323ng no\u0323\u0302p thue\u0302\u0301 TNCN theo quy \u0111i\u0323nh mo\u031b\u0301i nha\u0302\u0301t 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Phan-loai-doi-tuong-nop-thue-TNCN-theo-quy-dinh-moi-nhat-2025-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2157\" class=\"wp-caption-text\">2025\u5e74\u6700\u65b0\u6cd5\u89c4\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u7684\u5212\u5206<\/figcaption><\/figure>\n<p><strong>3.\u6536\u5165\u652f\u4ed8\u673a\u6784<\/strong><\/p>\n<ul>\n<li>\u8d1f\u8d23\u4ee3\u6263\u4ee3\u7f34\u5458\u5de5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1b<\/li>\n<li>\u63d0\u4f9b\u4e2a\u4eba\u7ed3\u7b97\u6263\u9664\u51ed\u8bc1\u53ca\u6536\u5165\u8bc1\u660e\u3002<\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u6807\u51c6<\/th>\n<th style=\"text-align: center;\">\u5c45\u6c11\u4e2a\u4eba<\/th>\n<th style=\"text-align: center;\">\u975e\u5c45\u6c11\u4e2a\u4eba<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u8d8a\u5357\u65f6\u95f4<\/td>\n<td style=\"text-align: center;\">\u2265183\u5929\/\u5e74<\/td>\n<td style=\"text-align: center;\">\u6bcf\u5e74\u5c11\u4e8e183\u5929<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5e94\u7a0e\u6536\u5165\u8303\u56f4<\/td>\n<td style=\"text-align: center;\">\u5168\u7403\u7684<\/td>\n<td style=\"text-align: center;\">\u4ec5\u5728\u8d8a\u5357<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u9002\u7528\u7a0e\u7387<\/td>\n<td style=\"text-align: center;\">\u6e10\u8fdb\u8868 (5% \u2013 35%)<\/td>\n<td style=\"text-align: center;\">\u56fa\u5b9a 20%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5bb6\u5ead\u6263\u9664<\/td>\n<td style=\"text-align: center;\">\u6709<\/td>\n<td style=\"text-align: center;\">\u4e0d\u662f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u5de5\u8d44\u3001\u85aa\u91d1\u6240\u5f97\u9700\u8981\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u5417\uff1f<\/h2>\n<p>\u7b54\u6848\u662f\u80af\u5b9a\u7684\u3002\u6839\u636e\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u89c4\u5b9a\uff0c\u5de5\u8d44\u85aa\u91d1\u6536\u5165\u662f\u4e2a\u4eba\u6240\u5f97\u7a0e\u6700\u5e38\u89c1\u7684\u5e94\u7a0e\u6536\u5165\u3002\u56e0\u6b64\uff0c\u5927\u591a\u6570\u4f01\u4e1a\u548c\u673a\u6784\u7684\u5458\u5de5\u5de5\u8d44\u90fd\u7531\u5b9e\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u6263\u7f34\u5236\u5ea6\u7684\u673a\u6784\u652f\u4ed8\u3002<\/p>\n<p>\u5de5\u8d44\u3001\u85aa\u91d1\u6240\u5f97\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u56fa\u5b9a\u5de5\u8d44\u3001\u5956\u91d1\u3001\u6d25\u8d34\u3001\u52a0\u73ed\u8d39\uff1b<\/li>\n<li>\u5176\u4ed6\u798f\u5229\uff1a\u516c\u53f8\u63d0\u4f9b\u4f4f\u623f\u3001\u7535\u8bdd\u8d39\u3001\u989d\u5916\u5348\u9910\uff1b<\/li>\n<li>\u8d85\u8fc7\u89c4\u5b9a\u9650\u989d\u7684\u9063\u6563\u8d39\u3001\u5931\u4e1a\u6551\u6d4e\u91d1\u3002<\/li>\n<\/ul>\n<h2>\u6211\u4ec0\u4e48\u65f6\u5019\u5fc5\u987b\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/h2>\n<p>\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u53d6\u51b3\u4e8e\u60a8\u7684\u6536\u5165\u6263\u9664\u4ee5\u4e0b\u9879\u76ee\u540e\uff1a<\/p>\n<h4>2025\u5e74\u5bb6\u5ead\u6263\u9664\u6c34\u5e73\uff1a<\/h4>\n<ul>\n<li>\u7eb3\u7a0e\u4eba\u672c\u4eba\uff1a1100\u4e07\u8d8a\u5357\u76fe\/\u6708\uff1b<\/li>\n<li>\u6bcf\u540d\u53d7\u629a\u517b\u4eba\uff1a\u6bcf\u6708440\u4e07\u8d8a\u5357\u76fe\u3002<\/li>\n<\/ul>\n<p>\u4f8b\u5982\uff1a\u5355\u8eab\u4eba\u58eb\u6bcf\u6708\u6536\u51651500\u4e07\u8d8a\u5357\u76fe\u2192\u5e94\u7a0e\u6536\u5165=15-11=400\u4e07\u8d8a\u5357\u76fe\u2192\u5f00\u59cb\u7eb3\u7a0e\u3002<\/p>\n<p>\u5982\u679c\u67091\u540d\u53d7\u629a\u517b\u4eba\u2192\u7a0e\u6536\u95e8\u69db\uff1a11+4.4=1540\u4e07\u2192\u4f4e\u4e8e\u6b64\u6c34\u5e73\u7684\u6536\u5165\u65e0\u9700\u7eb3\u7a0e\u3002<\/p>\n<h2>\u54ea\u4e9b\u4eba\u4e0d\u7528\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/h2>\n<p>\u5e76\u975e\u6240\u6709\u4e2a\u4eba\u90fd\u9700\u8981\u7eb3\u7a0e\u3002\u4e00\u4e9b\u65e0\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u5305\u62ec\uff1a<\/p>\n<p><strong>\u6536\u5165\u4f4e\u4e8e\u6263\u9664\u6807\u51c6\u7684\u4e2a\u4eba<\/strong><\/p>\n<ul>\n<li>\u6bcf\u6708\u6536\u5165\u4f4e\u4e8e1100\u4e07\u8d8a\u5357\u76fe\u7684\u5de5\u4eba\uff08\u65e0\u53d7\u629a\u517b\u4eba\uff09\uff1b<\/li>\n<li>\u6709\u53d7\u629a\u517b\u4eba\u4f46\u603b\u6536\u5165\u4ecd\u4f4e\u4e8e\u6263\u9664\u6c34\u5e73\u7684\u4eba\u3002<\/li>\n<\/ul>\n<p><strong>\u975e\u5e94\u7a0e\u6536\u5165\uff08\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c\u56db\u6761\uff09<\/strong><\/p>\n<ul>\n<li>\u9000\u4f11\u3001\u5de5\u4f24\u3001\u6b7b\u4ea1\u629a\u6064\u91d1\uff1b<\/li>\n<li>\u56fd\u5bb6\u9884\u7b97\u5956\u5b66\u91d1\uff1b<\/li>\n<li>\u6c47\u6b3e\u3001\u4eba\u9053\u4e3b\u4e49\u63f4\u52a9\u3001\u793e\u4f1a\u4fdd\u9669\u7684\u8d44\u91d1\uff1b<\/li>\n<li>\u51fa\u552e\u552f\u4e00\u4f4f\u5b85\u7684\u6536\u5165\uff08\u5982\u679c\u7b26\u5408\u514d\u7a0e\u6761\u4ef6\uff09\u3002<\/li>\n<\/ul>\n<p><strong>\u54ea\u4e00\u4e2a\u4e0d\u662f\u7eb3\u7a0e\u4eba\uff1f<\/strong><\/p>\n<ul>\n<li>\u5b66\u751f\u6ca1\u6709\u6536\u5165\uff1b<\/li>\n<li>\u9000\u4f11\u4eba\u5458\u6ca1\u6709\u4ea7\u751f\u65b0\u7684\u6536\u5165\uff1b<\/li>\n<li>\u5c45\u4f4f\u5728\u56fd\u5916\u3001\u5728\u8d8a\u5357\u6ca1\u6709\u6536\u5165\u7684\u4e2a\u4eba\u3002<\/li>\n<\/ul>\n<h3>\u5982\u4f55\u6839\u636e\u7d2f\u8fdb\u7a0e\u8868\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e<\/h3>\n<p>\u5c45\u6c11\u4e2a\u4eba\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\uff0c\u6309\u7167\u8d85\u989d\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u7b49\u7ea7<\/th>\n<th style=\"text-align: center;\">\u5e94\u7a0e\u6536\u5165\/\u6708<\/th>\n<th style=\"text-align: center;\">\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u9ad8\u8fbe500\u4e07<\/td>\n<td style=\"text-align: center;\">5%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc7500\u4e07\u81f31000\u4e07<\/td>\n<td style=\"text-align: center;\">10%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc71000\u4e07\u81f31800\u4e07<\/td>\n<td style=\"text-align: center;\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc71800\u4e07\u81f33200\u4e07<\/td>\n<td style=\"text-align: center;\">20%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc73200\u4e07\u81f35200\u4e07<\/td>\n<td style=\"text-align: center;\">25%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc75200\u4e07\u81f38000\u4e07<\/td>\n<td style=\"text-align: center;\">30%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">\u8d85\u8fc78000\u4e07<\/td>\n<td style=\"text-align: center;\">35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u901a\u5f0f\uff1a <span style=\"color: #ff6600;\">\u4e2a\u4eba\u6240\u5f97\u7a0e=\uff08\u603b\u6536\u5165-\u6263\u9664\u6570\uff09x\u76f8\u5e94\u7a0e\u7387<\/span><\/p>\n<p><strong>\u73b0\u5b9e\u751f\u6d3b\u4e2d\u7684\u4f8b\u5b50\uff1a<\/strong><\/p>\n<p data-start=\"119\" data-end=\"284\">\u67d0\u5355\u8eab\u52b3\u52a8\u8005\u6708\u6536\u51652500\u4e07\u8d8a\u5357\u76fe\uff0c\u6263\u96641100\u4e07\u8d8a\u5357\u76fe\u4e2a\u4eba\u6240\u5f97\u7a0e\u540e\uff0c\u5269\u4f59\u5e94\u7eb3\u7a0e\u6536\u5165\u4e3a1400\u4e07\u8d8a\u5357\u76fe\u3002<\/p>\n<p data-start=\"286\" data-end=\"349\">\u8be5\u6536\u5165\u5c06\u6309\u7167\u4ee5\u4e0b\u7d2f\u8fdb\u7a0e\u7387\u8868\u5f81\u7a0e\uff1a<\/p>\n<ul data-start=\"351\" data-end=\"485\">\n<li data-start=\"351\" data-end=\"395\">\n<p data-start=\"353\" data-end=\"395\">\u9996500\u4e07\u00d75%=25\u4e07\u8d8a\u5357\u76fe<\/p>\n<\/li>\n<li data-start=\"396\" data-end=\"442\">\n<p data-start=\"398\" data-end=\"442\">\u63a5\u4e0b\u6765\u7684 500 \u4e07 \u00d7 10% = 50 \u4e07\u8d8a\u5357\u76fe<\/p>\n<\/li>\n<li data-start=\"443\" data-end=\"485\">\n<p data-start=\"445\" data-end=\"485\">\u5269\u4f59400\u4e07\u00d715%=60\u4e07\u8d8a\u5357\u76fe<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"487\" data-end=\"547\">\u6bcf\u6708\u5e94\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u603b\u989d\uff1a1,350,000 \u8d8a\u5357\u76fe<\/p>\n<h3>\u4e2a\u4eba\u6240\u5f97\u7a0e\u51cf\u514d\u5bf9\u8c61<\/h3>\n<p>\u6839\u636e\u7b2c 5 \u6761 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\">111\/2013\/TT-BTC \u901a\u51fd<\/a>\u3001\u514d\u7a0e\u6216\u51cf\u7a0e\u9879\u76ee\u5305\u62ec\uff1a<\/p>\n<p><strong>\u514d\u7a0e\uff1a<\/strong><\/p>\n<ul>\n<li>\u5355\u4e00\u4f4f\u5b85\u8f6c\u8ba9\uff08\u7b26\u5408\u6761\u4ef6\uff09\uff1b<\/li>\n<li>\u906d\u53d7\u81ea\u7136\u707e\u5bb3\u3001\u91cd\u75c5\u3001\u610f\u5916\u4e8b\u6545\u7684\u4e2a\u4eba\uff1b<\/li>\n<li>\u5b66\u8d39\u548c\u4fdd\u9669\u7531\u96c7\u4e3b\u652f\u4ed8\u3002<\/li>\n<\/ul>\n<p><strong>\u51cf\u7a0e\uff1a<\/strong><\/p>\n<ul>\n<li>\u6682\u65f6\u5904\u4e8e\u56f0\u96be\u5883\u51b5\u7684\u4e2a\u4eba\uff1b<\/li>\n<li>\u5c0f\u578b\u4f01\u4e1a\u6237\u7f34\u7eb3\u4e00\u6b21\u6027\u7a0e\u6b3e\uff1b<\/li>\n<li>\u6839\u636e\u884c\u653f\u51b3\u5b9a\u83b7\u5f97\u653f\u5e9c\u7279\u6b8a\u6276\u6301\u7684\u4e2a\u4eba\u3002<\/li>\n<\/ul>\n<h4><strong>\u4e00\u4e9b\u5bb9\u6613\u6df7\u6dc6\u7684\u7279\u6b8a\u60c5\u51b5<\/strong><\/h4>\n<p data-start=\"151\" data-end=\"890\">\u8bb8\u591a\u4eba\u5bb9\u6613\u8bef\u89e3\u67d0\u4e9b\u7279\u5b9a\u60c5\u51b5\u4e0b\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u3002\u4f8b\u5982\uff0c\u517c\u804c\u4e14\u6536\u5165\u4f4e\u4e8e\u6263\u9664\u6807\u51c6\u7684\u5b66\u751f\u65e0\u9700\u7eb3\u7a0e\uff0c\u4f46\u4ecd\u9700\u76d1\u63a7\u603b\u6536\u5165\uff0c\u4ee5\u4fbf\u5728\u6709\u989d\u5916\u6536\u5165\u65f6\u8fdb\u884c\u5e74\u7ec8\u7ed3\u7b97\u3002\u5728\u6536\u5230\u6625\u8282\u5956\u91d1\u7684\u60c5\u51b5\u4e0b\uff0c\u8fd9\u7b14\u94b1\u8ba1\u5165\u6536\u5230\u5956\u91d1\u6708\u4efd\u7684\u6536\u5165\uff0c\u8fd9\u53ef\u80fd\u4f1a\u6682\u65f6\u5c06\u4e2a\u4eba\u63a8\u5165\u66f4\u9ad8\u7684\u7a0e\u7ea7\u3002\u5bf9\u4e8e\u6709\u591a\u7b14\u6536\u5165\u6765\u6e90\u7684\u4eba\uff0c\u7ed3\u7b97\u4e49\u52a1\u5e76\u4e0d\u5b8c\u5168\u8f6c\u79fb\u5230\u652f\u4ed8\u673a\u6784\uff0c\u4f46\u4e2a\u4eba\u5fc5\u987b\u6c47\u603b\u7533\u62a5\u3002\u5728\u8d8a\u5357\u5de5\u4f5c\u5c11\u4e8e 183 \u5929\u7684\u5916\u56fd\u4eba\uff0c\u5373\u4f7f\u4ed6\u4eec\u6709\u52b3\u52a8\u5408\u540c\uff0c\u4ecd\u88ab\u8ba4\u5b9a\u4e3a\u975e\u5c45\u6c11\u4e2a\u4eba\uff0c\u5e76\u9700\u7f34\u7eb3 20% \u7684\u56fa\u5b9a\u7a0e\u7387\uff0c\u800c\u4e0d\u662f\u7d2f\u8fdb\u7a0e\u7387\u3002<\/p>\n<h3>\u7ed3\u8bba\uff1a\u8bc6\u522b\u6b63\u786e\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\uff0c\u89c4\u907f\u98ce\u9669<\/h3>\n<p>\u4e86\u89e3\u5e76\u6b63\u786e\u8bc6\u522b\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u662f\u4f9d\u6cd5\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3001\u907f\u514d\u884c\u653f\u5904\u7f5a\u7684\u524d\u63d0\u3002\u81ea2025\u5e74\u8d77\uff0c\u968f\u7740\u7535\u5b50\u53d1\u7968\u548c\u7a0e\u52a1\u8bc6\u522b\u7cfb\u7edf\u7684\u53d1\u5c55\uff0c\u7eb3\u7a0e\u7533\u62a5-\u7f34\u7eb3-\u7ed3\u7b97\u5bf9\u7eb3\u7a0e\u4eba\u63d0\u51fa\u4e86\u66f4\u9ad8\u7684\u4e3b\u52a8\u6027\u548c\u51c6\u786e\u6027\u8981\u6c42\u3002<\/p>\n<p>\u63a8\u8350\uff1a<\/p>\n<ul>\n<li>\u67e5\u9605\u5177\u4f53\u89c4\u5b9a <a href=\"https:\/\/luatvietnam.net\/\" target=\"_blank\" rel=\"noopener\">https:\/\/luatvietnam.net<\/a>;<\/li>\n<li>\u4fdd\u5b58\u6263\u9664\u989d\u3001\u96c7\u4f63\u5408\u540c\u3001\u53d7\u629a\u517b\u6587\u4ef6\u7684\u8bb0\u5f55\uff1b<\/li>\n<li>\u5982\u679c\u6709\u591a\u4e2a\u6536\u5165\u6765\u6e90\u6216\u56fd\u9645\u56e0\u7d20\uff0c\u8bf7\u54a8\u8be2\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u3002<\/li>\n<\/ul>\n<blockquote><p>\u4ee5\u4e0a\u6587\u7ae0\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u80fd\u66ff\u4ee3\u4e2a\u6027\u5316\u6cd5\u5f8b\u5efa\u8bae\u3002\u5982\u9700\u786e\u5b9a\u60a8\u7684\u7eb3\u7a0e\u4e49\u52a1\uff0c\u8bf7\u54a8\u8be2\u4e13\u4e1a\u4eba\u58eb\u6216\u60a8\u7684\u76f4\u63a5\u7a0e\u52a1\u673a\u5173\u3002<\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN l\u00e0 kh\u00e1i ni\u1ec7m trung t\u00e2m trong m\u1ecdi quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ai thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf, ai \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m, v\u00e0 khi n\u00e0o ph\u1ea3i k\u00ea khai s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1 nh\u00e2n [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1670","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1670"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1670\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2156"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}