{"id":3729,"date":"2025-10-22T16:20:57","date_gmt":"2025-10-22T09:20:57","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3729"},"modified":"2025-10-22T16:23:21","modified_gmt":"2025-10-22T09:23:21","slug":"thue-tncn-2025","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-tncn-2025\/","title":{"rendered":"2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a\u6700\u65b0\u53d8\u5316\u53ca\u7533\u8bf7\u8bf4\u660e"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5c06\u5e26\u6765\u8bf8\u591a\u663e\u8457\u53d8\u5316\uff0c\u76f4\u63a5\u5f71\u54cd\u5230\u96c7\u5458\u3001\u5546\u4e1a\u5bb6\u5ead\u548c\u7eb3\u7a0e\u4f01\u4e1a\u3002\u4e3a\u4e86\u786e\u4fdd\u516c\u5e73\u6027\u5e76\u9002\u5e94\u793e\u4f1a\u7ecf\u6d4e\u6ce2\u52a8\uff0c\u6211\u4eec\u5c06\u8c03\u6574\u5bb6\u5ead\u6263\u9664\u989d\u3001\u7d2f\u8fdb\u7a0e\u8868\u548c\u65b0\u7684\u8ba1\u7a0e\u65b9\u6cd5\u3002\u4ee5\u4e0b\u6587\u7ae0\u5c06\u5e2e\u52a9\u60a8\u4e86\u89e3\u6700\u65b0\u7684\u53d8\u5316\uff0c\u5e76\u6307\u5bfc\u60a8\u5982\u4f55\u6b63\u786e\u6709\u6548\u5730\u7533\u62a5\u548c\u7f34\u7eb32025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u6982\u89c8<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> 2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u662f\u8d8a\u5357\u7a0e\u5236\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u9002\u7528\u4e8e\u6709\u5e94\u7a0e\u6536\u5165\u7684\u5c45\u6c11\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\u3002\u638c\u63e12025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u89c4\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u5c65\u884c\u6cd5\u5b9a\u4e49\u52a1\uff0c\u8fd8\u80fd\u4f18\u5316\u7eb3\u7a0e\u6210\u672c\uff0c\u964d\u4f4e\u88ab\u7a0e\u52a1\u673a\u5173\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u6839\u636e\u6700\u65b0\u7684\u901a\u544a\u3001\u6cd5\u4ee4\u3001\u7a0e\u8868\u8c03\u6574\u3001\u5bb6\u5ead\u6263\u9664\u3001\u514d\u7a0e\u548c\u6bcf\u4e2a\u79d1\u76ee\u7684\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u8fdb\u884c\u66f4\u65b0\u7684\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u662f\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u4e00\u9879\u76f4\u63a5\u7a0e\uff0c\u9488\u5bf9\u4e2a\u4eba\u5728\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u6536\u5165\u5f81\u6536\u30022025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u9002\u7528\u4e8e\u4e2a\u4eba\u7684\u5de5\u8d44\u6536\u5165\u3001\u7ecf\u8425\u6536\u5165\u3001\u623f\u5730\u4ea7\u8f6c\u8ba9\u6536\u5165\u3001\u8d44\u672c\u6295\u8d44\u6536\u5165\u4ee5\u53ca\u5176\u4ed6\u89c4\u5b9a\u7684\u6536\u5165\u6765\u6e90\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165\u662f\u6839\u636e\u603b\u6536\u5165\u51cf\u53bb\u5bb6\u5ead\u6d25\u8d34\u3001\u793e\u4f1a\u4fdd\u9669\u3001\u5065\u5eb7\u4fdd\u9669\u548c\u5176\u4ed6\u89c4\u5b9a\u7684\u7f34\u6b3e\u7b49\u6cd5\u5b9a\u6263\u9664\u989d\u6765\u8ba1\u7b97\u7684\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f5c\u7528<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u5728\u7ecf\u6d4e\u4e2d\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u9884\u7b97\u6536\u5165\uff1a2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6709\u52a9\u4e8e\u786e\u4fdd\u516c\u5171\u6d3b\u52a8\u3001\u57fa\u7840\u8bbe\u65bd\u548c\u793e\u4f1a\u4fdd\u969c\u7684\u8d22\u653f\u8d44\u6e90\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8c03\u6574\u4e2a\u4eba\u6536\u5165\uff1a\u6709\u52a9\u4e8e\u51cf\u5c11\u6536\u5165\u4e0d\u5e73\u7b49\uff0c\u4fc3\u8fdb\u793e\u4f1a\u516c\u5e73\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u8d22\u52a1\u900f\u660e\u5ea6\uff1a <\/span><a href=\"https:\/\/thue.man.net.vn\/ke-khai-nop-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u7f34\u7eb3<\/span><\/a><span style=\"font-weight: 400;\"> 2025\u5e74\u6309\u89c4\u5b9a\u5f81\u6536\u589e\u503c\u7a0e\uff0c\u6709\u5229\u4e8e\u7a0e\u52a1\u673a\u5173\u628a\u63a7\u7a0e\u6e90\uff0c\u9632\u6b62\u7a0e\u6536\u6d41\u5931\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4f01\u4e1a\u548c\u4e2a\u4eba\u7684\u652f\u6301\uff1a\u4e86\u89e3 2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6709\u52a9\u4e8e\u4f01\u4e1a\u548c\u4e2a\u4eba\u5408\u7406\u89c4\u5212\u8d22\u52a1\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f9d\u6cd5\u4f9d\u89c4\u5b9e\u65bd2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u9700\u8981\u4e2a\u4eba\u548c\u4f01\u4e1a\u624e\u5b9e\u638c\u63e1\u57fa\u672c\u6cd5\u5f8b\u6587\u4ef6\u3002\u8fd9\u4e9b\u6587\u4ef6\u786e\u5b9a\u4e86\u7eb3\u7a0e\u4e3b\u4f53\u3001\u7a0e\u989d\u3001\u8ba1\u7b97\u65b9\u6cd5\u3001\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u6709\u52a9\u4e8e\u89c4\u907f\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u65f6\u7684\u6cd5\u5f8b\u98ce\u9669\u3002\u4ee5\u4e0b\u662f\u4e0e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u91cd\u8981\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f5c\u7528<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff08<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=51258\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7f16\u53f7\uff1a04\/2007\/QH12<\/span><\/a><span style=\"font-weight: 400;\">\uff0c \u4fee\u6539\u7684\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u7a0e\u57fa\u3001\u5e94\u7a0e\u6536\u5165\u3001\u514d\u7a0e\u6536\u5165\u3001\u9002\u7528\u79d1\u76ee\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u662f\u4e00\u5207\u6cd5\u89c4\u7684\u57fa\u672c\u6cd5\u5f8b\u4f9d\u636e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-sua-doi-Luat-Chung-khoan-Ke-toan-Ngan-sach-Nha-nuoc-Thue-thu-nhap-ca-nhan-2024-622318.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u7f16\u53f7\uff1a56\/2024\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u4fee\u6539\u90e8\u5206\u6cd5\u5f8b\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4fee\u6539\u3001\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b49\u6cd5\u5f8b\u7684\u82e5\u5e72\u6761\u6b3e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u66f4\u65b0\u56fd\u4f1a\u7684\u6700\u65b0\u6cd5\u89c4\uff0c\u7279\u522b\u662f\u6709\u5173\u7a0e\u6536\u7ba1\u7406\u548c\u5404\u65b9\u8d23\u4efb\u7684\u6cd5\u89c4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u56fd\u4f1a\u5e38\u52a1\u59d4\u5458\u4f1a\u51b3\u8bae\uff08\u5173\u4e8e\u65b0\u7684GTGC\u7ea7\u522b\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u51b3\u5b9a\u5c06\u5bb6\u5ead\u6263\u9664\u989d\u8c03\u6574\u4e3a1550\u4e07\u8d8a\u5357\u76fe\u548c620\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74\u7eb3\u7a0e\u671f\u5f00\u59cb\u5e94\u7528\u65b0\u7684\u5bb6\u5ead\u6263\u9664\u989d\u7684\u57fa\u7840\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-65-2013-ND-CP-huong-dan-Luat-thue-thu-nhap-ca-nhan-2007-sua-doi-2012-196609.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c65\/2013\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u53ca\u4fee\u6b63\u6cd5\u4ee4\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u8fc7\u7a0b\u4e2d\u6709\u5173\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3001\u7eb3\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u671f\u9650\u7b49\u4f5c\u51fa\u4e86\u8be6\u7ec6\u7684\u8bf4\u660e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5bf9\u6cd5\u5f8b\u8fdb\u884c\u8be6\u7ec6\u8bf4\u660e\uff0c\u5e2e\u52a9\u6309\u7167\u884c\u653f\u7a0b\u5e8f\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ba1\u7406\u7684\u8be6\u7ec6\u89c4\u5b9a\uff0c\u5305\u62ec\u6863\u6848\u3001\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff08PIT\uff09\u7684\u622a\u6b62\u65e5\u671f\u548c\u63d0\u4ea4\u5730\u70b9\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u89c4\u5b9a\u7533\u62a5\u3001\u529e\u7406\u8fc7\u7a0b\u4e2d\u7684\u91cd\u8981\u884c\u653f\u624b\u7eed\uff08\u671f\u9650\u3001\u6587\u4ef6\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><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\"><span style=\"font-weight: 400;\">111\/2013\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u53ca\u4fee\u6539\u8865\u5145\u901a\u77e5\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u5982\u4f55\u51c6\u5907\u3001\u7533\u62a5\u3001\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3001\u6700\u7ec8\u786e\u5b9a\u7a0e\u6b3e\u3001\u7a0e\u6536\u51cf\u514d\u7ec6\u8282\u7684\u5177\u4f53\u8bf4\u660e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u662f\u6700\u8be6\u7ec6\u7684\u7a0e\u52a1\u7533\u62a5\u4e0e\u7ed3\u7b97\u6307\u5357\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">\u6709\u5173\u7a0e\u52a1\u7ba1\u7406\u7684\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u8be6\u7ec6\u8bf4\u660e\uff0c\u5305\u62ec\u7ed3\u7b97\u6388\u6743\u8868\u683c\u548c\u89c4\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6709\u5173\u884c\u653f\u7a0b\u5e8f\u548c\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u91cd\u8981\u53d8\u5316<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u653f\u5e9c\u5df2\u6b63\u5f0f\u6279\u51c6\u4e00\u9879\u51b3\u8bae\uff0c\u8c03\u65742025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u62b5\u6263\u989d\uff0c\u8fd9\u662f\u4e00\u9879\u91cd\u5927\u6539\u9769\uff0c\u65e8\u5728\u51cf\u8f7b\u52b3\u52a8\u8005\u5728\u751f\u6d3b\u6210\u672c\u4e0a\u6da8\u7684\u60c5\u51b5\u4e0b\u7684\u7ecf\u6d4e\u8d1f\u62c5\u3002\u51b3\u8bae\u89c4\u5b9a\uff0c\u65b0\u7684\u62b5\u6263\u989d\u5c06\u4ece2026\u5e74\u7eb3\u7a0e\u671f\u5f00\u59cb\u9002\u7528\u3002\u00a0<\/span><\/p>\n<figure id=\"attachment_3733\" aria-describedby=\"caption-attachment-3733\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3733\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong thu\u1ebf TNCN 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nhung-thay-doi-quan-trong-trong-thue-TNCN-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3733\" class=\"wp-caption-text\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u91cd\u8981\u53d8\u5316<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u3001\u4f01\u4e1a\u548c\u4f1a\u8ba1\u5e08\u8f7b\u677e\u638c\u63e1\uff0c\u4e0b\u9762\u662f\u4e00\u4efd\u8be6\u7ec6\u7684\u6c47\u603b\u8868\uff0c\u6bd4\u8f83\u4e86\u5f53\u524d\u7684\u6263\u9664\u6c34\u5e73\uff082025 \u5e74\uff09\u548c\u5c06\u4e8e 2026 \u5e74\u751f\u6548\u7684\u65b0\u6c34\u5e73\uff0c\u4ee5\u53ca\u6839\u636e\u65b0\u89c4\u5b9a\u5fc5\u987b\u5f00\u59cb\u7eb3\u7a0e\u7684\u9884\u4f30\u6536\u5165\u6c34\u5e73\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u91cd\u8981\u53d8\u5316\u6458\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 17.1343%;\"><b>\u5185\u5bb9\u53d8\u66f4<\/b><\/td>\n<td style=\"text-align: center; width: 21.1423%;\"><b>\u5f53\u524d\u6c34\u5e73\uff082025\u5e74\uff09<\/b><\/td>\n<td style=\"text-align: center; width: 24.4489%;\"><b>\u81ea 2026 \u5e74\u8d77\u9002\u7528<\/b><\/td>\n<td style=\"text-align: center; width: 36.3728%;\"><b>\u91cd\u8981\u8bf4\u660e<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1343%;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6263\u9664<\/span><\/td>\n<td style=\"width: 21.1423%;\"><span style=\"font-weight: 400;\">1100\u4e07\u8d8a\u5357\u76fe\/\u6708<\/span><\/td>\n<td style=\"width: 24.4489%;\"><span style=\"font-weight: 400;\">1550\u4e07\u8d8a\u5357\u76fe\/\u6708\uff081.86\u4ebf\u8d8a\u5357\u76fe\/\u5e74\uff09<\/span><\/td>\n<td style=\"width: 36.3728%;\"><span style=\"font-weight: 400;\">\u4e0e\u73b0\u884c\u6c34\u5e73\u76f8\u6bd4\uff0c\u6bcf\u6708\u589e\u52a0 450 \u4e07\u8d8a\u5357\u76fe\uff0c\u6839\u636e\u56fd\u4f1a\u5e38\u52a1\u59d4\u5458\u4f1a\u7684\u51b3\u8bae\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1343%;\"><span style=\"font-weight: 400;\">\u6bcf\u4e2a\u53d7\u629a\u517b\u4eba\u7684\u5bb6\u5ead\u6263\u9664\u989d<\/span><\/td>\n<td style=\"width: 21.1423%;\"><span style=\"font-weight: 400;\">440\u4e07\u8d8a\u5357\u76fe\/\u6708<\/span><\/td>\n<td style=\"width: 24.4489%;\"><span style=\"font-weight: 400;\">620\u4e07\u8d8a\u5357\u76fe\/\u6708<\/span><\/td>\n<td style=\"width: 36.3728%;\"><span style=\"font-weight: 400;\">\u4e0e\u5f53\u524d\u6c34\u5e73\u76f8\u6bd4\uff0c\u6bcf\u6708\u589e\u52a0180\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 17.1343%;\"><span style=\"font-weight: 400;\">\u7533\u8bf7\u65f6\u95f4<\/span><\/td>\n<td style=\"width: 21.1423%;\"><span style=\"font-weight: 400;\">\u81ea 2020 \u5e74 1 \u6708 7 \u65e5\u8d77\u7684\u6536\u5165<\/span><\/td>\n<td style=\"width: 24.4489%;\"><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74\u7eb3\u7a0e\u671f\u5f00\u59cb\uff08\u6536\u5165\u4ea7\u751f\u4e8e 2026 \u5e74 1 \u6708 1 \u65e5\uff09<\/span><\/td>\n<td style=\"width: 36.3728%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u9002\u7528\u4e8e\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u6536\u5165\u7684\u4e2a\u4eba\u3002 <\/span><a href=\"https:\/\/thue.man.net.vn\/doi-tuong-nop-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba<\/span><\/a><span style=\"font-weight: 400;\"> \u6839\u636e\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u89c4\u5b9a\u7684\u5c45\u4f4f\u6807\u51c6\u3001\u6536\u5165\u8303\u56f4\u548c\u5e94\u7a0e\u6536\u5165\u7c7b\u578b\uff0c\u5177\u4f53\u5982\u4e0b\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u5f81\u7a0e\u5bf9\u8c61\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 14.9299%;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center; width: 34.8697%;\"><b>\u6807\u51c6\uff08\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c2\u6761\u7b2c1\u6b3e\uff09<\/b><\/td>\n<td style=\"text-align: center; width: 16.6333%;\"><b>\u5f81\u7a0e\u8303\u56f4<\/b><\/td>\n<td style=\"text-align: center; width: 32.4649%;\"><b>\u5e94\u7a0e\u6536\u5165\u7684\u5178\u578b\u4f8b\u5b50<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">\u5c45\u6c11\u4e2a\u4eba<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">\u5728\u4e00\u4e2a\u65e5\u5386\u5e74\u5ea6\u5185\uff0c\u6216\u5728\u8d8a\u5357\u5c45\u4f4f\u6ee1183\u5929\u6216\u81ea\u62b5\u8fbe\u8d8a\u5357\u4e4b\u65e5\u8d77\u8fde\u7eed12\u4e2a\u6708\u7684\u4e2a\u4eba\u3002\u5728\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u5185\uff0c\u5728\u8d8a\u5357\u62e5\u6709\u6c38\u4e45\u4f4f\u6240\uff08\u5305\u62ec\u6ce8\u518c\u6c38\u4e45\u4f4f\u6240\u6216\u79df\u8d41\u623f\u5c4b\uff09\u6ee1183\u5929\u7684\u4e2a\u4eba\u3002<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">\u6240\u6709\u5728\u8d8a\u5357\u5883\u5185\u548c\u5883\u5916\u4ea7\u751f\u7684\u6536\u5165\uff08\u5168\u7403\u7a0e\u6536\u539f\u5219\uff09\u3002<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u3001\u85aa\u91d1\u3001\u5546\u4e1a\u6536\u5165\u3001\u8d44\u672c\u6295\u8d44\u3001\u8d44\u672c\u8f6c\u79fb\u3001\u623f\u5730\u4ea7\u8f6c\u8ba9\u3001\u7248\u6743\u3001\u5956\u91d1\u3001\u8d60\u4e0e\u3001\u7ee7\u627f\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">\u975e\u5c45\u6c11\u4e2a\u4eba<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">\u4e0d\u7b26\u5408\u4e2a\u4eba\u5c45\u4f4f\u6761\u4ef6\u3002<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">\u4ec5\u9650\u5728\u8d8a\u5357\u4ea7\u751f\u7684\u6536\u5165\uff08\u5c5e\u5730\u5f81\u7a0e\u539f\u5219\uff09\u3002<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u5de5\u4f5c\u53d6\u5f97\u7684\u5de5\u8d44\u3001\u85aa\u91d1\u6536\u5165\uff1b\u5728\u8d8a\u5357\u8d44\u672c\/\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u6240\u5f97\uff1b\u8d8a\u5357\u673a\u6784\/\u4e2a\u4eba\u652f\u4ed8\u7684\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u5c45\u6c11\u4e2a\u4eba\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\uff08\u5177\u6709\u5404\u81ea\u7684\u7eb3\u7a0e\u8303\u56f4\uff09\u3002<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">\u6240\u6536\u5230\u7684\u6536\u5165\u4e0d\u4eab\u53d7\u514d\u7a0e\u3002<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">\u5546\u4e1a\u6240\u5f97\u3001\u5de5\u8d44\u3001\u85aa\u91d1\u3001\u8d44\u672c\u6295\u8d44\u3001\u8d44\u672c\u8f6c\u79fb\u3001\u623f\u5730\u4ea7\u8f6c\u8ba9\u3001\u5956\u91d1\u3001\u7248\u6743\u3001\u7279\u8bb8\u7ecf\u8425\u6743\u3001\u7ee7\u627f\u548c\u8d60\u4e0e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 14.9299%;\"><span style=\"font-weight: 400;\">\u514d\u7a0e\/\u51cf\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">\u6839\u636e\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c\u56db\u6761\u53ca\u6709\u5173\u6307\u5bfc\u6027\u6587\u4ef6\u7684\u5177\u4f53\u89c4\u5b9a\u6267\u884c\u3002<\/span><\/td>\n<td style=\"width: 16.6333%;\"><span style=\"font-weight: 400;\">\u4e0d\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u6216\u7a0e\u524d\u6263\u9664\u3002<\/span><\/td>\n<td style=\"width: 32.4649%;\"><span style=\"font-weight: 400;\">\u4f9d\u6cd5\u9886\u53d6\u7684\u6d25\u8d34\u548c\u798f\u5229\uff1b\u4fdd\u9669\u5408\u540c\u8d54\u507f\u3001\u635f\u5bb3\u8d54\u507f\uff1b\u6c47\u6b3e\u6536\u5165\uff1b\u4fe1\u8d37\u673a\u6784\u5b58\u6b3e\u5229\u606f\u6536\u5165\uff1b\u52a0\u73ed\u548c\u591c\u73ed\u652f\u4ed8\u7684\u8f83\u9ad8\u5de5\u8d44\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8bf4\u660e<\/b><\/h2>\n<p>\u4e3a\u4e86\u57282025\u5e74\u6b63\u786e\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u4e2a\u4eba\u9700\u8981\u6e05\u6670\u5730\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7533\u62a5\u6b65\u9aa4\uff0c\u4ece\u786e\u5b9a\u5e94\u7a0e\u5bf9\u8c61\u3001\u5e94\u7a0e\u6536\u5165\u5230\u9002\u7528\u76f8\u5e94\u7684\u7a0e\u7387\u4ee5\u53ca\u7533\u62a5\u7f34\u7eb3\u7a0e\u6b3e\u3002\u4e86\u89e3\u6bcf\u4e2a\u6b65\u9aa4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4e2a\u4eba\u51c6\u786e\u7533\u62a5\u7eb3\u7a0e\uff0c\u8fd8\u80fd\u4f18\u5316\u6263\u9664\u9879\u76ee\uff0c\u907f\u514d\u9519\u8bef\u548c\u8fdd\u6cd5\u884c\u4e3a\u3002<\/p>\n<p>\u5728\u672c\u6307\u5357\u4e2d\uff0c\u6211\u4eec\u5c06\u4ece\u57fa\u7840\u5230\u8be6\u7ec6\uff0c\u6e05\u695a\u5730\u89e3\u91ca\u5c45\u6c11\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\u3001\u5e94\u7a0e\u6536\u5165\u7c7b\u578b\u3001\u9002\u7528\u7a0e\u7387\u4ee5\u53ca\u5982\u4f55\u6839\u636e2025\u5e74\u7684\u6700\u65b0\u89c4\u5b9a\u7533\u62a5\u548c\u7eb3\u7a0e\u3002<\/p>\n<h3 style=\"text-align: justify;\"><b>\u8bc6\u522b\u5e94\u7a0e\u5b9e\u4f53<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u4e2a\u4eba\u9700\u8981\u786e\u5b9a\u81ea\u5df1\u57282025\u5e74\u662f\u5426\u9700\u8981\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u6c11\u4e2a\u4eba\uff1a\u6307\u6bcf\u5e74\u5728\u8d8a\u5357\u5c45\u4f4f183\u5929\u6216\u4ee5\u4e0a\u6216\u5728\u8d8a\u5357\u62e5\u6709\u6c38\u4e45\u4f4f\u6240\uff08\u6ce8\u518c\u6c38\u4e45\u4f4f\u6240\u6216\u79df\u8d41\u623f\u5c4b183\u5929\u6216\u4ee5\u4e0a\uff09\u7684\u4e2a\u4eba\u3002\u5c45\u6c11\u4e2a\u4eba\u987b\u5c31\u5176\u5728\u8d8a\u5357\u5883\u5185\u5916\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c\u5e76\u9002\u7528\u5168\u7403\u7a0e\u6536\u539f\u5219\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u975e\u5c45\u6c11\u4e2a\u4eba\uff1a\u6307\u4e0d\u7b26\u5408\u4e0a\u8ff0\u6807\u51c6\u7684\u4e2a\u4eba\u3002\u6839\u636e\u5c5e\u5730\u5f81\u7a0e\u539f\u5219\uff0c\u8fd9\u4e9b\u4e2a\u4eba\u4ec5\u9700\u5c31\u5176\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u7684\u6536\u5165\u7eb3\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u786e\u5b9a\u5e94\u7a0e\u6536\u5165<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u9700\u8981\u77e5\u9053\u54ea\u4e9b\u6536\u5165\u5e94\u7eb3\u7a0e\uff0c\u4ee5\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u3001\u85aa\u91d1\u6240\u5f97\uff1a<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u5e94\u7a0e\u6536\u5165\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u7528\u5b9e\u9645\u6536\u5165\u51cf\u53bb\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u989d\u3001\u53d7\u629a\u517b\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u989d\u3001\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\u4ee5\u53ca\u6cd5\u5b9a\u81ea\u613f\u6027\u517b\u8001\u91d1\u7b49\u6263\u9664\u989d\u3002\u8fd9\u662f\u786e\u5b9a\u5b9e\u9645\u5e94\u7a0e\u6536\u5165\u7684\u91cd\u8981\u6b65\u9aa4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6536\u5165\uff1a\u5305\u62ec\u8425\u4e1a\u6536\u5165\u3001\u4e0d\u52a8\u4ea7\u8f6c\u8ba9\u6536\u5165\u3001\u8bc1\u5238\u6536\u5165\u3001\u8d44\u672c\u6295\u8d44\u6536\u5165\u3001\u5956\u91d1\u6536\u5165\u3001\u7248\u6743\u6536\u5165\u3001\u7279\u8bb8\u7ecf\u8425\u6536\u5165\u2026\u2026<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u8fd9\u4e9b\u91d1\u989d\u4e0d\u9002\u7528\u5bb6\u5ead\u6263\u9664\u3002\u5b9e\u9645\u6536\u5230\u7684\u5168\u90e8\u91d1\u989d\u5c06\u4f5c\u4e3a\u5e94\u7a0e\u6536\u5165\uff0c\u5e76\u6839\u636e\u6536\u5165\u7c7b\u578b\u9002\u7528\u76f8\u5e94\u7684\u7a0e\u7387\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u9002\u7528\u7a0e\u7387<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u540e\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u5e94\u7528\u6bcf\u9879\u6536\u5165\u5bf9\u5e94\u7684\u7a0e\u7387\uff0c\u8ba1\u7b97\u51fa2025\u5e74\u5e94\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<figure id=\"attachment_3731\" aria-describedby=\"caption-attachment-3731\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3731\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng thu\u1ebf TNCN 2025 cho c\u00e1 nh\u00e2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-ca-nhan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3731\" class=\"wp-caption-text\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8bf4\u660e<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u5c45\u6c11\u4e2a\u4eba\u7684\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\uff0c\u5b9e\u884c\u7d2f\u8fdb\u7a0e\u7387\uff0c\u5373\u7a0e\u7387\u6839\u636e\u6536\u5165\u6c34\u5e73\u9010\u6b65\u63d0\u9ad8\uff0c\u786e\u4fdd\u4e0d\u540c\u6536\u5165\u8005\u4e4b\u95f4\u7684\u516c\u5e73\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5176\u4ed6\u6240\u5f97\uff0c\u5305\u62ec\u7ecf\u8425\u6240\u5f97\u3001\u8f6c\u8ba9\u6240\u5f97\u3001\u8d44\u672c\u6295\u8d44\u6240\u5f97\u3001\u5956\u91d1\u6240\u5f97\u3001\u7248\u6743\u6240\u5f97\u7b49\uff0c\u4f9d\u6cd5\u5bf9\u5404\u7c7b\u6240\u5f97\u5206\u522b\u9002\u7528\u5355\u72ec\u7684\u56fa\u5b9a\u7a0e\u7387\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 464px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5404\u6536\u5165\u9002\u7528\u7a0e\u7387\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; width: 33.5671%; height: 56px;\"><b>\u6536\u5165\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 56px;\"><b>\u7a0e\u7387\uff08%\uff09<\/b><\/td>\n<td style=\"text-align: center; width: 36.473%; height: 56px;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 33.5671%; height: 80px;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\uff08\u5c45\u6c11\u4e2a\u4eba\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 80px;\"><span style=\"font-weight: 400;\">\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\u8868<\/span><\/td>\n<td style=\"width: 36.473%; height: 80px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u6839\u636e\u6536\u5165\u6c34\u5e73\u9010\u6e10\u589e\u52a0\uff0c\u4ee5\u786e\u4fdd\u516c\u5e73\u3002<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 33.5671%; height: 80px;\"><span style=\"font-weight: 400;\">\u8425\u4e1a\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 80px;\"><span style=\"font-weight: 400;\">0.5 \u2013 5<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7533\u62a5\u6216\u5408\u540c\u5f62\u5f0f\uff0c\u53d6\u51b3\u4e8e\u884c\u4e1a<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"width: 33.5671%; height: 80px;\"><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u8fc7\u6237<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 80px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u6309\u89c4\u5b9a\u4ee5\u8f6c\u8ba9\u4ef7\u683c\u6216\u7a0e\u4ef7\u8ba1\u7b97<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 33.5671%; height: 56px;\"><span style=\"font-weight: 400;\">\u8bc1\u5238\u8f6c\u8ba9<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 56px;\"><span style=\"font-weight: 400;\">0,1<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6309\u8f6c\u8ba9\u4ef7\u683c\u8ba1\u7b97<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 33.5671%; height: 56px;\"><span style=\"font-weight: 400;\">\u83b7\u5956\u3001\u7248\u6743\u3001\u7279\u8bb8\u7ecf\u8425\u6743<\/span><\/td>\n<td style=\"text-align: center; width: 29.1583%; height: 56px;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"width: 36.473%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6309\u5b9e\u9645\u6536\u5230\u7684\u603b\u6536\u5165\u8ba1\u7b97<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"width: 33.5671%; height: 56px;\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6295\u8d44\uff08\u80a1\u606f\u3001\u5229\u6da6\u2026\u2026\uff09<\/span><\/td>\n<td style=\"width: 29.1583%; height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/p>\n<\/td>\n<td style=\"width: 36.473%; text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u6309\u5df2\u5b9e\u73b0\u5229\u6da6\u603b\u989d\u8ba1\u7b97<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u7eb3\u7a0e\u7533\u62a5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u6536\u5165\u548c\u7a0e\u7387\u540e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u53ef\u4ee5\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u7eb3\u7a0e\uff0c\u4e5f\u53ef\u4ee5\u901a\u8fc7\u652f\u4ed8\u6536\u5165\u7684\u7ec4\u7ec7\uff08\u5982\u516c\u53f8\u3001\u4f01\u4e1a\uff09\u7533\u62a5\u7eb3\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u6c11\u4e2a\u4eba\u5728\u7533\u62a5\u5de5\u8d44\u7a0e\u65f6\u6709\u6743\u4eab\u53d7\u5bb6\u5ead\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u975e\u5c45\u6c11\u4e2a\u4eba\u6309\u89c4\u5b9a\u7a0e\u7387\u7f34\u7eb3\u7edf\u4e00\u6240\u5f97\u7a0e\uff0c\u4e0d\u5f97\u6709\u4efb\u4f55\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u9075\u5b88\u7a0e\u52a1\u673a\u5173\u89c4\u5b9a\u76842025\u5e74\u7eb3\u7a0e\u671f\u9650\uff0c\u4ee5\u907f\u514d\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4f01\u4e1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8bf4\u660e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u662f\u652f\u4ed8\u6536\u5165\u7684\u7ec4\u7ec7\uff0c\u8d1f\u8d23\u4e3a\u5458\u5de5\u4ee3\u6263\u4ee3\u7f342025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u6b63\u786e\u5e94\u7528\u6cd5\u89c4\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u5e76\u89c4\u907f\u7a0e\u52a1\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8bc6\u522b\u5e94\u7a0e\u5b9e\u4f53<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u652f\u4ed8\u6536\u5165\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u786e\u5b9a\u6536\u6b3e\u4eba\u662f\u5c45\u6c11\u4e2a\u4eba\u8fd8\u662f\u975e\u5c45\u6c11\u4e2a\u4eba\uff0c\u56e0\u4e3a\u7a0e\u6536\u8ba1\u7b97\u65b9\u5f0f\u4e0d\u540c\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u6c11\u4e2a\u4eba\uff1a\u4f01\u4e1a\u4ee5\u5e94\u7a0e\u6536\u5165\u51cf\u53bb\u89c4\u5b9a\u7684\u6263\u9664\u6570\u989d\u6263\u9664\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u975e\u5c45\u6c11\u4e2a\u4eba\uff1a\u4f01\u4e1a\u6309\u7edf\u4e00\u7a0e\u7387\u6263\u7f34\u7a0e\u6b3e\uff0c\u4e0d\u9002\u7528\u4efb\u4f55\u6263\u9664\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u786e\u5b9a\u5e94\u7a0e\u6536\u5165<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u660e\u786e\u8bc6\u522b\u6240\u6709\u5fc5\u987b\u6263\u9664\u7a0e\u6b3e\u7684\u6536\u5165\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\uff1a\u4e2a\u4eba\u5b9e\u9645\u83b7\u5f97\u7684\u6536\u5165\uff0c\u6263\u9664\u6cd5\u5b9a\u6263\u9664\u9879\u76ee\u540e\u7684\u603b\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6536\u5165\uff08\u5956\u91d1\u3001\u80a1\u606f\u3001\u8f6c\u8d60\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7b49\uff09\uff1a\u4ee5\u4f01\u4e1a\u652f\u4ed8\u7684\u5168\u90e8\u91d1\u989d\u4e3a\u5e94\u7a0e\u6536\u5165\uff0c\u4e0d\u542b\u5bb6\u5ead\u6263\u9664\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u6e90\u6263\u9664\u548c\u7f34\u7eb3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5411\u4e2a\u4eba\u652f\u4ed8\u6536\u5165\u65f6\uff0c\u4e0d\u4ec5\u8981\u652f\u4ed8\u5de5\u8d44\u6216\u5956\u91d1\uff0c\u8fd8\u9700\u8d1f\u8d23\u4ee3\u6263\u4ee3\u7f342025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u4e2a\u4eba\u8db3\u989d\u7eb3\u7a0e\uff0c\u4f01\u4e1a\u4f9d\u6cd5\u7eb3\u7a0e\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u786e\u5b9a\u5e94\u6263\u9664\u7684\u7a0e\u989d<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5411\u5458\u5de5\u6216\u5176\u4ed6\u4e2a\u4eba\u652f\u4ed8\u6536\u5165\u65f6\uff0c\u4e0d\u4ec5\u8981\u652f\u4ed8\u73b0\u91d1\uff0c\u8fd8\u5fc5\u987b\u4ece\u6e90\u5934\u6263\u9664\u5e76\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u8fd9\u786e\u4fdd\u4e86\u4e2a\u4eba\u5168\u989d\u7eb3\u7a0e\uff0c\u4f01\u4e1a\u4e5f\u9075\u5b88\u6cd5\u5f8b\u3002\u4ee5\u4e0b\u90e8\u5206\u5c06\u6307\u5bfc\u60a8\u5982\u4f55\u6839\u636e\u6bcf\u79cd\u6536\u5165\u7c7b\u578b\u7533\u62a52025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\uff1a\u9002\u7528\u5c45\u6c11\u4e2a\u4eba\u8d85\u989d\u7d2f\u8fdb\u6240\u5f97\u7a0e\u5236\uff0c\u5de5\u8d44\u85aa\u91d1\u5728\u652f\u4ed8\u65f6\u7acb\u5373\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\u6536\u5165\uff08\u7ecf\u8425\u6240\u5f97\u3001\u8f6c\u79fb\u6240\u5f97\u3001\u6295\u8d44\u6240\u5f97\u3001\u5956\u91d1\u6240\u5f97\u7b49\uff09\uff1a\u6309\u6536\u5165\u79cd\u7c7b\u9002\u7528\u56fa\u5b9a\u7a0e\u7387\uff0c\u6309\u652f\u4ed8\u603b\u989d\u8ba1\u7b97\uff0c\u4e0d\u542b\u5bb6\u5ead\u6263\u9664\u989d\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5404\u7c7b\u6536\u5165\u7a0e\u7387\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6536\u5165\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387\uff08%\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5de5\u8d44\u85aa\u91d1\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d2f\u8fdb\u7a0e\u8868<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5546\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5 \u2013 5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u623f\u5730\u4ea7\u8fc7\u6237<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u83b7\u5956\u3001\u7248\u6743\u3001\u7279\u8bb8\u7ecf\u8425\u6743<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8d44\u672c\u6295\u8d44\uff08\u80a1\u606f\u3001\u5229\u6da6\u2026\u2026\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><b>\u6e90\u6cc9\u6263\u9664<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u548c\u9002\u7528\u7a0e\u7387\u540e\uff0c\u4f01\u4e1a\u7684\u4e0b\u4e00\u6b65\u5c31\u662f\u4ece\u6e90\u5934\u6263\u96642025\u5e74\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u8fd9\u662f\u786e\u4fdd\u6b63\u786e\u3001\u53ca\u65f6\u3001\u4f9d\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u91cd\u8981\u4e00\u6b65\u3002<\/span><\/p>\n<figure id=\"attachment_3732\" aria-describedby=\"caption-attachment-3732\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3732\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng thu\u1ebf TNCN 2025 cho doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Huong-dan-ap-dung-thue-TNCN-2025-cho-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3732\" class=\"wp-caption-text\">2025\u5e74\u4f01\u4e1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8bf4\u660e<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u652f\u4ed8\u6536\u5165\u65f6\u7acb\u5373\u6263\u9664\u7a0e\u6b3e\uff0c\u4e2a\u4eba\u6536\u5230\u94b1\u4e4b\u524d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6263\u9664\u7684\u7a0e\u989d\u5c06\u662f\u4f01\u4e1a\u5fc5\u987b\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b63\u786e\u53ca\u65f6\u7684\u6263\u6b3e\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u8fdd\u6cd5\u98ce\u9669\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>\u987b\u4fdd\u5b58\u7684\u8bb0\u5f55\u548c\u6587\u4ef6<\/b><\/h4>\n<h4 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u786e\u4fdd2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6263\u9664\u548c\u7f34\u7eb3\u51c6\u786e\u8fdb\u884c\uff0c\u4f01\u4e1a\u9700\u8981\u4fdd\u5b58\u5b8c\u6574\u7684\u8bb0\u5f55\u548c\u76f8\u5173\u6587\u4ef6\u3002\u8fd9\u4e9b\u6587\u4ef6\u4e0d\u4ec5\u6709\u52a9\u4e8e\u5185\u90e8\u7ba1\u7406\uff0c\u800c\u4e14\u8fd8\u53ef\u7528\u4e8e\u7a0e\u52a1\u673a\u5173\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002<\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u5355\u3001\u52b3\u52a8\u5408\u540c\u3001\u6536\u5165\u652f\u4ed8\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u8ba1\u7b97\u5206\u949f\uff0c\u6bcf\u6708\u6216\u6bcf\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u5176\u4ed6\u6536\u5165\uff08\u5956\u91d1\u3001\u8f6c\u8d26\u3001\u6295\u8d44\u2026\u2026\uff09\u76f8\u5173\u7684\u6587\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u7eb3\u7a0e\u7533\u62a5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6309\u7167\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\uff0c\u8d1f\u8d23\u4ee3\u4e3a\u7533\u62a5\u7f34\u7eb32025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\uff1a\u4f01\u4e1a\u6309\u6708\u6216\u6309\u5b63\u5ea6\u7f16\u52362025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u4f9d\u636e\u5458\u5de5\u53ca\u53d6\u5f97\u6536\u5165\u4e2a\u4eba\u7684\u5e94\u7eb3\u7a0e\u989d\u6e90\u6cc9\u6263\u9664\u6570\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\uff1a\u6263\u9664\u7684\u7a0e\u6b3e\u5fc5\u987b\u6309\u65f6\u7f34\u7eb3\u7ed9\u56fd\u5bb6\u9884\u7b97\uff0c\u4ee5\u907f\u514d\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4ed4\u7ec6\u68c0\u67e5\u6570\u636e\u3001\u9002\u7528\u7a0e\u7387\u5e76\u4fdd\u7559\u6240\u6709\u76f8\u5173\u6587\u4ef6\u3001\u5408\u540c\u3001\u5de5\u8d44\u5355\u548c\u53d1\u7968\uff0c\u4ee5\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u5e76\u65b9\u4fbf\u5c06\u6765\u7684\u68c0\u67e5\u548c\u5ba1\u8ba1\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u91cd\u8981\u6ce8\u610f\u4e8b\u9879<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u7533\u62a52025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u4f01\u4e1a\u548c\u4e2a\u4eba\u9700\u8981\u6ce8\u610f\u4e00\u4e9b\u91cd\u8981\u4e8b\u9879\uff0c\u4ee5\u786e\u4fdd\u6b63\u786e\u7533\u62a5\u3001\u6263\u9664\u548c\u7f34\u7eb3\u7a0e\u6b3e\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u57fa\u672c\u6ce8\u610f\u4e8b\u9879\uff0c\u4ee5\u5e2e\u52a9\u7b80\u5316\u7a0e\u52a1\u7ba1\u7406\uff0c\u63d0\u9ad8\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u8bc6\u522b\u5e94\u7a0e\u5b9e\u4f53<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u533a\u5206\u5c45\u6c11\u4e2a\u4eba\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\uff1b\u5e94\u7528\u6b63\u786e\u7684\u7a0e\u6536\u8ba1\u7b97\u3001\u6263\u9664\u548c\u7a0e\u7387\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6536\u5165\u5206\u7c7b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u5de5\u8d44\u3001\u85aa\u91d1\u6536\u5165\u548c\u5176\u4ed6\u6536\u5165\uff08\u7ecf\u8425\u3001\u8f6c\u79fb\u3001\u6295\u8d44\u3001\u5956\u91d1\u7b49\uff09\uff1b\u5176\u4ed6\u6536\u5165\u4e0d\u5c5e\u4e8e\u5bb6\u5ead\u6263\u9664\u8303\u56f4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u7a0e\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5de5\u8d44\u6536\u5165\uff1a\u7d2f\u8fdb\u7a0e\u7387\uff1b\u5176\u4ed6\u6536\u5165\uff1a\u6839\u636e\u6536\u5165\u7c7b\u578b\u91c7\u7528\u56fa\u5b9a\u7a0e\u7387\uff08\u4f8b\u5982\uff0c\u5546\u4e1a 0.5\u20135%\uff0c\u623f\u5730\u4ea7\u8f6c\u8ba9 2%\uff0c\u5f69\u7968\u4e2d\u5956 10%\uff0c\u8d44\u672c\u6295\u8d44 5%\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6309\u6708\/\u5b63\u5ea6\u7533\u62a5\uff1b\u4e2a\u4eba\u6709\u5de5\u8d44\u6027\u6536\u5165\u4ee5\u5916\u7684\u5176\u4ed6\u6536\u5165\uff0c\u76f4\u63a5\u7eb3\u7a0e\uff1b\u8bf7\u6309\u65f6\u7f34\u7eb3\uff0c\u907f\u514d\u6ede\u7eb3\u91d1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4fdd\u5b58\u8bb0\u5f55\u548c\u6587\u4ef6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5408\u540c\u3001\u5de5\u8d44\u5355\u3001\u4ed8\u6b3e\u6587\u4ef6\u3001\u7eb3\u7a0e\u7533\u62a5\u5355\uff1b\u7528\u4e8e\u7ba1\u7406\u3001\u68c0\u67e5\u548c\u5ba1\u8ba1\u76ee\u7684\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u66f4\u65b0\u65b0\u653f\u7b56<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf7\u5173\u6ce8\u7a0e\u52a1\u673a\u5173\u5173\u4e8e\u5bb6\u5ead\u6263\u9664\u989d\u3001\u7a0e\u8868\u548c\u514d\u7a0e\u53ca\u51cf\u7a0e\u653f\u7b56\u7684\u516c\u544a\uff0c\u4ee5\u4fbf\u5728 2025 \u5e74\u6b63\u786e\u5e94\u7528\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u8c01\u987b\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e2a\u4eba\u6240\u5f97\u7a0e\u9002\u7528\u4e8e\u6240\u6709\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u6536\u5165\u7684\u5c45\u6c11\u4e2a\u4eba\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\uff0c\u5305\u62ec\u5de5\u8d44\u6536\u5165\u3001\u7ecf\u8425\u6536\u5165\u3001\u6295\u8d44\u6536\u5165\u3001\u8f6c\u8d26\u6536\u5165\u3001\u5956\u91d1\u6536\u5165\u4ee5\u53ca\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5176\u4ed6\u6536\u5165\u6765\u6e90\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u5c45\u6c11\u4e2a\u4eba\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\u7684\u7a0e\u6536\u6709\u4f55\u4e0d\u540c\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5c45\u6c11\u4e2a\u4eba\u987b\u5c31\u8d8a\u5357\u5883\u5185\u5916\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u7eb3\u7a0e\uff0c\u800c\u975e\u5c45\u6c11\u4e2a\u4eba\u4ec5\u987b\u5c31\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u7684\u6536\u5165\u7eb3\u7a0e\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u54ea\u4e9b\u6536\u5165\u53ef\u4ee5\u514d\u7a0e\u6216\u51cf\u7a0e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u8865\u8d34\u3001\u6cd5\u5b9a\u6d25\u8d34\u3001\u4fdd\u9669\u8d54\u507f\u3001\u4fe1\u8d37\u673a\u6784\u5b58\u6b3e\u5229\u606f\u3001\u6c47\u6b3e\u7b49\u6536\u5165\uff0c\u53ef\u4ee5\u4f9d\u7167\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u53ca\u6709\u5173\u6307\u5bfc\u6027\u6587\u4ef6\u7684\u89c4\u5b9a\u514d\u7a0e\u6216\u51cf\u7a0e\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u4f01\u4e1a\u5411\u5458\u5de5\u652f\u4ed8\u6536\u5165\u65f6\u6709\u54ea\u4e9b\u8d23\u4efb\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4f01\u4e1a\u5fc5\u987b\u4f9d\u6cd5\u6e90\u6cc9\u6263\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4ee3\u4e3a\u7533\u62a5\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u5e76\u4fdd\u5b58\u5b8c\u6574\u7684\u8bb0\u5f55\u548c\u8d44\u6599\uff0c\u4ee5\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\u5e76\u63a5\u53d7\u68c0\u67e5\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u5176\u4ed6\u6536\u5165\u9002\u7528\u4ec0\u4e48\u7a0e\u7387\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5de5\u8d44\u85aa\u91d1\u6240\u5f97\uff08\u5c45\u6c11\u4e2a\u4eba\uff09\uff1a\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\u3002\u5176\u4ed6\u6240\u5f97\uff08\u7ecf\u8425\u6240\u5f97\u3001\u8f6c\u8ba9\u6240\u5f97\u3001\u6295\u8d44\u6240\u5f97\u3001\u5956\u91d1\u6240\u5f97\u7b49\uff09\uff1a\u6839\u636e\u5404\u7c7b\u6240\u5f97\u9002\u7528\u56fa\u5b9a\u7a0e\u7387\uff0c\u4f8b\u5982\uff1a\u7ecf\u8425\u6240\u5f970.5-5%\uff0c\u623f\u4ea7\u8f6c\u8ba9\u6240\u5f972%\uff0c\u5956\u91d1\u6240\u5f9710%\uff0c\u8d44\u672c\u6295\u8d44\u6240\u5f975%\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf TNCN \u00e1p d\u1ee5ng cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": 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c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec khi chi tr\u1ea3 thu nh\u1eadp cho nh\u00e2n vi\u00ean?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n, k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e2n vi\u00ean, \u0111\u1ed3ng th\u1eddi l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp kh\u00e1c ra sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa): \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Thu nh\u1eadp kh\u00e1c (kinh doanh, chuy\u1ec3n nh\u01b0\u1ee3ng, \u0111\u1ea7u t\u01b0, tr\u00fang th\u01b0\u1edfng\u2026): \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i thu nh\u1eadp, v\u00ed d\u1ee5 kinh doanh 0,5\u20135%, chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S 2%, tr\u00fang th\u01b0\u1edfng 10%, \u0111\u1ea7u t\u01b0 v\u1ed1n 5%.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u652f\u6301\u5de5\u5177\u548c\u54a8\u8be2\u670d\u52a1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u57282025\u5e74\u6b63\u786e\u5c65\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u5e76\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\uff0c\u4e2a\u4eba\u548c\u4f01\u4e1a\u53ef\u4ee5\u4f7f\u7528\u652f\u6301\u5de5\u5177\u548c\u4e13\u4e1a\u54a8\u8be2\u670d\u52a1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7a0e\u52a1\u7533\u62a5\u53ca\u8ba1\u7b97\u652f\u6301\u5de5\u5177<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u62a5\u7a0e\u8f6f\u4ef6\u53ef\u5e2e\u52a9\u4e2a\u4eba\u548c\u4f01\u4e1a\u51c6\u5907\u7533\u62a5\u8868\u3001\u81ea\u52a8\u8ba1\u7b97\u7a0e\u6b3e\u5e76\u5728\u7ebf\u7f34\u7a0e\u3002\u4f7f\u7528\u8be5\u8f6f\u4ef6\u6709\u52a9\u4e8e\u8282\u7701\u65f6\u95f4\u5e76\u964d\u4f4e\u7533\u62a5\u8fc7\u7a0b\u4e2d\u51fa\u9519\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excel \u683c\u5f0f\u7684 2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u8ba1\u7b97\u5668\u6216\u81ea\u52a8\u8ba1\u7b97\u8f6f\u4ef6\u652f\u6301\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\uff0c\u5e76\u6839\u636e\u6bcf\u79cd\u6536\u5165\u7c7b\u578b\u5e94\u7528\u7d2f\u8fdb\u7a0e\u8868\u548c\u56fa\u5b9a\u7a0e\u7387\u3002\u8fd9\u662f\u4e00\u4e2a\u7b80\u5355\u4f46\u6709\u6548\u7684\u5de5\u5177\uff0c\u5c24\u5176\u662f\u5728\u6536\u5165\u6765\u6e90\u591a\u79cd\u591a\u6837\u7684\u60c5\u51b5\u4e0b\u3002<\/span><\/p>\n<figure id=\"attachment_3730\" aria-describedby=\"caption-attachment-3730\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3730\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025.jpg\" alt=\"C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 v\u00e0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf TNCN 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cong-cu-ho-tro-va-dich-vu-tu-van-thue-TNCN-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3730\" class=\"wp-caption-text\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u652f\u6301\u5de5\u5177\u548c\u54a8\u8be2\u670d\u52a1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u603b\u5c40\u5b98\u65b9\u7f51\u7ad9\u6216\u6cd5\u5f8b\u4fe1\u606f\u95e8\u6237\u7f51\u7ad9\u4e0a\u7684\u6cd5\u5f8b\u6cd5\u89c4\u67e5\u8be2\u5de5\u5177\u53ef\u5e2e\u52a9\u4e2a\u4eba\u548c\u4f01\u4e1a\u53ca\u65f6\u66f4\u65b0\u4e0e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u65b0\u653f\u7b56\u3001\u6263\u9664\u6c34\u5e73\u3001\u7a0e\u8868\u548c\u6cd5\u89c4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u54a8\u8be2\u670d\u52a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u54a8\u8be2\u670d\u52a1\u53ef\u5e2e\u52a9\u4e2a\u4eba\u548c\u4f01\u4e1a\u4e86\u89e3\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u5e94\u7528\u6b63\u786e\u7684\u7a0e\u7387\uff0c\u5e76\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7533\u62a5\u548c\u7eb3\u7a0e\u7684\u98ce\u9669\u3002\u7a0e\u52a1\u4e13\u5bb6\u63d0\u4f9b\u5168\u65b9\u4f4d\u652f\u6301\uff0c\u6db5\u76d6\u4ece\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u3001\u8ba1\u7b97\u7eb3\u7a0e\u4e49\u52a1\u5230\u586b\u5199\u5e74\u7ec8\u7ed3\u7b97\u6587\u4ef6\u7b49\u5404\u4e2a\u73af\u8282\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u9879\u670d\u52a1\u5bf9\u4e8e\u90a3\u4e9b\u62e5\u6709\u591a\u79cd\u6536\u5165\u6765\u6e90\uff08\u4f8b\u5982\u5728\u591a\u5730\u7ecf\u8425\u3001\u6295\u8d44\u3001\u8f6c\u79fb\u6216\u5de5\u4f5c\uff09\u7684\u7eb3\u7a0e\u4eba\u5c24\u5176\u5fc5\u8981\u3002\u5728\u4e13\u4e1a\u652f\u6301\u4e0b\uff0c\u7eb3\u7a0e\u4eba\u5c06\u83b7\u5f97\u7ec6\u81f4\u7684\u6307\u5bfc\uff0c\u786e\u4fdd\u5176\u9075\u5b88\u6cd5\u89c4\u5e76\u4f18\u5316\u5408\u6cd5\u6743\u76ca\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728 MAN \u2013 Master Accountant Network\uff0c\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u987e\u95ee\u56e2\u961f\u968f\u65f6\u51c6\u5907\u966a\u4f34\u60a8\u5904\u7406\u4e0e 2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u6240\u6709\u4e8b\u5b9c\uff0c\u4ece\u7533\u62a5\u3001\u7ed3\u7b97\u5230 2025 \u5e74\u6700\u65b0\u653f\u7b56\u7684\u54a8\u8be2\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u6807\u5fd7\u7740\u4e2a\u4eba\u6536\u5165\u7ba1\u7406\u653f\u7b56\u7684\u8bf8\u591a\u91cd\u8981\u53d8\u5316\uff0c\u65e8\u5728\u63d0\u9ad8\u7eb3\u7a0e\u7fa4\u4f53\u7684\u516c\u5e73\u6027\u548c\u900f\u660e\u5ea6\u3002\u4e86\u89e3\u6709\u5173\u5bb6\u5ead\u6263\u9664\u989d\u3001\u7d2f\u8fdb\u7a0e\u5236\u4ee5\u53ca\u5404\u7c7b\u6536\u5165\u7a0e\u989d\u8ba1\u7b97\u7684\u65b0\u89c4\u5b9a\uff0c\u5c06\u6709\u52a9\u4e8e\u4e2a\u4eba\u548c\u4f01\u4e1a\u66f4\u79ef\u6781\u5730\u8fdb\u884c\u8d22\u52a1\u89c4\u5212\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4e2a\u4eba\u800c\u8a00\uff0c\u6309\u65f6\u7533\u62a5\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u4e0d\u4ec5\u662f\u516c\u6c11\u4e49\u52a1\u7684\u4f53\u73b0\uff0c\u8fd8\u80fd\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u8fdd\u89c4\u548c\u5904\u7f5a\u3002\u4f01\u4e1a\u4e5f\u9700\u8981\u505a\u5230\u8db3\u989d\u6263\u9664\u3001\u7533\u62a5\u548c\u7559\u5b58\uff0c\u786e\u4fdd\u6536\u5165\u652f\u4ed8\u6d3b\u52a8\u4f9d\u6cd5\u5408\u89c4\u3001\u900f\u660e\u900f\u660e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u9700\u8981\u5e2e\u52a9\u8ba1\u7b97\u3001\u7533\u62a5\u6216\u7ed3\u7b972025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u8bf7\u8054\u7cfb <\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\">MAN \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e13\u5bb6\u56e2\u961f\uff0c\u968f\u65f6\u51c6\u5907\u966a\u4f34\u60a8\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3001\u9075\u5b88\u6cd5\u89c4\u5e76\u8282\u7701\u6700\u5927\u65f6\u95f4\u548c\u6210\u672c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN 2025 \u0111ang c\u00f3 nhi\u1ec1u \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00f4ng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3729","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3729"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3729\/revisions"}],"predecessor-version":[{"id":3735,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3729\/revisions\/3735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3734"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}