{"id":3765,"date":"2025-10-24T14:42:29","date_gmt":"2025-10-24T07:42:29","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3765"},"modified":"2025-10-24T14:42:29","modified_gmt":"2025-10-24T07:42:29","slug":"thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-thu-nhap-ca-nhan\/","title":{"rendered":"\u4e2a\u4eba\u6240\u5f97\u7a0e\u600e\u4e48\u7b97\uff1f2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u8ba1\u7b97\u65b9\u6cd5\u8be6\u89e3"},"content":{"rendered":"<p style=\"text-align: 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justify;\">\u672c\u6587\u5c06\u8be6\u7ec6\u4ecb\u7ecd\u5982\u4f55\u8ba1\u7b972025\u5e74\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5305\u62ec\u5982\u4f55\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u3001\u53ef\u6263\u9664\u9879\u76ee\u3001\u7d2f\u8fdb\u7a0e\u7387\u8868\u4ee5\u53ca\u5177\u4f53\u793a\u4f8b\u3002\u672c\u6587\u63d0\u4f9b\u7684\u5b8c\u6574\u4e14\u7b26\u5408\u6700\u65b0\u6cd5\u89c4\u7684\u8bf4\u660e\uff0c\u5c06\u5e2e\u52a9\u5458\u5de5\u548c\u4f01\u4e1a\u8f7b\u677e\u638c\u63e1\u6309\u65f6\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u6d41\u7a0b\uff0c\u5e76\u4f18\u5316\u5176\u7a0e\u52a1\u4e49\u52a1\u3002<\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u6982\u8ff0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u56fd\u5bb6\u7684\u91cd\u8981\u7a0e\u79cd\u4e4b\u4e00\uff0c\u76f4\u63a5\u5f71\u54cd\u96c7\u5458\u3001\u4e2a\u4f53\u7ecf\u8425\u8005\u548c\u4f01\u4e1a\u3002\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u4e3b\u52a8\u7533\u62a5\u3001\u6309\u65f6\u7f34\u7eb3\u7a0e\u6b3e\u5e76\u4f18\u5316\u7a0e\u52a1\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e74\u7248\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u65b0\u589e\u4e86\u8bb8\u591a\u91cd\u8981\u5185\u5bb9\uff0c\u5c24\u5176\u662f\u5728\u5bb6\u5ead\u6263\u9664\u3001\u7d2f\u8fdb\u7a0e\u7387\u8868\u548c\u5e94\u7a0e\u6536\u5165\u8303\u56f4\u7b49\u65b9\u9762\u3002\u672c\u6587\u5c06\u63d0\u4f9b\u8be6\u7ec6\u7684\u8ba1\u7b97\u65b9\u6cd5\u548c\u5b9e\u4f8b\uff0c\u5e2e\u52a9\u60a8\u638c\u63e1\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u5e76\u4ecb\u7ecd\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\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;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u662f\u5bf9\u4e2a\u4eba\u6240\u5f97\u6536\u5165\u5f81\u6536\u7684\u76f4\u63a5\u7a0e\uff0c\u5305\u62ec\u5de5\u8d44\u3001\u85aa\u91d1\u3001\u5546\u4e1a\u6d3b\u52a8\u3001\u8d22\u4ea7\u8f6c\u8ba9\u3001\u5956\u91d1\u3001\u7248\u6743\u3001\u8d44\u672c\u6295\u8d44\u548c\u5176\u4ed6\u5408\u6cd5\u6536\u5165\u6765\u6e90\u3002\u5176\u76ee\u6807\u662f\u2026\u2026 <\/span><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;\"> \u65e8\u5728\u901a\u8fc7\u6536\u5165\u518d\u5206\u914d\u786e\u4fdd\u793e\u4f1a\u516c\u5e73\uff0c\u540c\u65f6\u4e3a\u56fd\u5bb6\u521b\u9020\u9884\u7b97\u6765\u6e90\uff0c\u4ee5\u670d\u52a1\u4e8e\u793e\u4f1a\u7ecf\u6d4e\u53d1\u5c55\u6d3b\u52a8\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;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e0d\u4ec5\u662f\u56fd\u5bb6\u8d22\u653f\u6536\u5165\u7684\u91cd\u8981\u6765\u6e90\uff0c\u800c\u4e14\u5728\u793e\u4f1a\u8c03\u63a7\u548c\u7ecf\u6d4e\u53d1\u5c55\u4e2d\u4e5f\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f5c\u7528\u5305\u62ec\uff1a<\/span><\/p>\n<figure id=\"attachment_3770\" aria-describedby=\"caption-attachment-3770\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3770\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cua-thue-thu-nhap-ca-nhan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3770\" class=\"wp-caption-text\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f5c\u7528<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6536\u5165\u8c03\u63a7\u4e0e\u793e\u4f1a\u516c\u5e73\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u91c7\u7528\u7d2f\u8fdb\u7a0e\u7387\u8ba1\u7b97\uff0c\u8fd9\u610f\u5473\u7740\u9ad8\u6536\u5165\u8005\u9700\u7f34\u7eb3\u66f4\u9ad8\u7684\u7a0e\u7387\u3002\u8fd9\u6709\u52a9\u4e8e\u7f29\u5c0f\u8d2b\u5bcc\u5dee\u8ddd\uff0c\u4fc3\u8fdb\u793e\u4f1a\u516c\u5e73\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u516c\u5171\u6d3b\u52a8\u521b\u9020\u9884\u7b97\u6765\u6e90\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6536\u5165\u7528\u4e8e\u6295\u8d44\u533b\u7597\u4fdd\u5065\u3001\u6559\u80b2\u3001\u57fa\u7840\u8bbe\u65bd\u548c\u5176\u4ed6\u793e\u4f1a\u798f\u5229\u9879\u76ee\u7b49\u516c\u5171\u670d\u52a1\uff0c\u4ece\u800c\u5e2e\u52a9\u6539\u5584\u4eba\u6c11\u7684\u751f\u6d3b\u8d28\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fc3\u8fdb\u6cd5\u5f8b\u5408\u89c4\u548c\u8d22\u52a1\u900f\u660e\u5ea6\uff1a\u6b63\u786e\u7533\u62a5\u548c\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u6709\u52a9\u4e8e\u4e2a\u4eba\u548c\u4f01\u4e1a\u4fdd\u6301\u6536\u5165\u548c\u8d22\u52a1\u7684\u900f\u660e\u5ea6\uff0c\u540c\u65f6\u964d\u4f4e\u56e0\u7533\u62a5\u9519\u8bef\u6216\u5ef6\u8fdf\u7f34\u7a0e\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6301\u5b8f\u89c2\u7ecf\u6d4e\u7ba1\u7406\uff1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u5e2e\u52a9\u56fd\u5bb6\u76d1\u63a7\u6536\u5165\u6d41\u52a8\uff0c\u4ece\u800c\u5236\u5b9a\u7b26\u5408\u793e\u4f1a\u5b9e\u9645\u60c5\u51b5\u7684\u7ecf\u6d4e\u3001\u7a0e\u6536\u548c\u793e\u4f1a\u4fdd\u969c\u653f\u7b56\u7684\u5de5\u5177\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u4f7f\u4e2a\u4eba\u548c\u4f01\u4e1a\u80fd\u591f\u6b63\u786e\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5145\u5206\u638c\u63e1\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6cd5\u5f8b\u57fa\u7840\u81f3\u5173\u91cd\u8981\u3002\u8fd9\u4e9b\u6cd5\u5f8b\u6587\u4ef6\u8be6\u7ec6\u9610\u8ff0\u4e86\u7eb3\u7a0e\u4e3b\u4f53\u3001\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3001\u7a0e\u8868\u3001\u5bb6\u5ead\u6263\u9664\u3001\u7eb3\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u7b49\u95ee\u9898\u3002\u4ee5\u4e0b\u662f2025\u5e74\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u4e3b\u8981\u6cd5\u5f8b\u6587\u4ef6\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"21\">\n<caption><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5f8b\u4f9d\u636e\u6982\u8981\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>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/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;\">\uff08\u4fee\u8ba2\u3001\u8865\u5145\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u5e94\u7a0e\u5bf9\u8c61\u3001\u5e94\u7a0e\u6536\u5165\u3001\u5bb6\u5ead\u6263\u9664\u989d\u3001\u4e2a\u4eba\u6240\u5f97\u7a0e\u7a0e\u7387\u8868\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u4e2a\u4eba\u6240\u5f97\u7a0e\u6700\u91cd\u8981\u7684\u6cd5\u5f8b\u4f9d\u636e\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\u4fee\u8ba2\u3001\u8865\u5145\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u7ec6\u5219\uff0c\u5305\u62ec\u7eb3\u7a0e\u7533\u62a5\u3001\u7f34\u7eb3\u3001\u5956\u52b1\u548c\u8c41\u514d\u7b49\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\uff082013\u5e74\u751f\u6548\uff09\u7684\u8be6\u7ec6\u6307\u5bfc\u6587\u4ef6\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;\">\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> \uff08\u4fee\u8ba2\u3001\u8865\u5145\uff09<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u7533\u62a5\u3001\u7a0e\u6b3e\u6263\u9664\u3001\u5bb6\u5ead\u6263\u9664\u3001\u5de5\u8d44\u548c\u85aa\u91d1\u6240\u5f97\u7a0e\u7684\u8bf4\u660e\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8be6\u7ec6\u6267\u884c\u6cd5\u5f8b\u548c\u6cd5\u4ee4\u7684\u5404\u9879\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c92\/2015\/TT-BTC\u53f7\u901a\u51fd<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">\u5173\u4e8e\u5de5\u8d44\u548c\u85aa\u91d1\u4ee5\u5916\u7684\u6536\u5165\uff08\u5546\u4e1a\u6536\u5165\u3001\u8f6c\u8ba9\u6536\u5165\u3001\u5956\u91d1\u3001\u6295\u8d44\u6536\u5165\u7b49\uff09\u6240\u5f97\u7a0e\u7684\u6307\u5bfc\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u786e\u4fdd\u4e2a\u4eba\u548c\u4f01\u4e1a\u5bf9\u6bcf\u79cd\u7c7b\u578b\u7684\u6536\u5165\u9002\u7528\u6b63\u786e\u7684\u7a0e\u7387\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u65b0\u8981\u70b9\uff1a\u5bb6\u5ead\u6263\u9664\u3001\u7a0e\u7387\u8868\u3001\u5e94\u7a0e\u6536\u5165<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u57282025\u5e74\u6b63\u786e\u7533\u62a5\u548c\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4e2a\u4eba\u548c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u4e0e\u5f80\u5e74\u76f8\u6bd4\u7684\u91cd\u8981\u53d8\u5316\u3002\u8fd9\u4e9b\u65b0\u53d8\u5316\u4e3b\u8981\u6d89\u53ca\u5bb6\u5ead\u6263\u9664\u3001\u7d2f\u8fdb\u7a0e\u7387\u8868\u548c\u5e94\u7a0e\u6536\u5165\u8303\u56f4\uff0c\u8fd9\u4e9b\u53d8\u5316\u76f4\u63a5\u5f71\u54cd\u5e94\u7f34\u7a0e\u6b3e\u91d1\u989d\u3002\u00a0 <\/span><span style=\"font-weight: 400;\">\u4e0b\u8868\u8be6\u7ec6\u603b\u7ed3\u4e86\u91cd\u8981\u53d8\u5316\uff0c\u65b9\u4fbf\u7eb3\u7a0e\u4eba\u4e86\u89e3\u548c\u5b9e\u9645\u5e94\u7528\u3002\u00a0<\/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\u65b0\u8981\u70b9\u6982\u8981\uff1a\u5bb6\u5ead\u6263\u9664\u3001\u7a0e\u7387\u8868\u3001\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 22.044%;\"><b>\u5185\u5bb9\u53d8\u66f4<\/b><\/td>\n<td style=\"text-align: center; width: 12.6253%;\"><b>2020\u5e747\u67081\u65e5\u4e4b\u524d\u9002\u7528\u7684\u4ef7\u683c<\/b><\/td>\n<td style=\"text-align: center; width: 26.5531%;\"><b>\u73b0\u884c\u5229\u7387\uff08\u81ea2020\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff0c\u6709\u6548\u671f\u81f32025\u5e74\uff09<\/b><\/td>\n<td style=\"text-align: center; width: 37.8758%;\"><b>\u8bb0\u4e0b\u6240\u6709\u7ec6\u8282<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u5bb6\u5ead\u6263\u9664<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">\u6bcf\u6708900\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">\u6bcf\u67081100\u4e07\u8d8a\u5357\u76fe\uff08\u6bcf\u5e741.32\u4ebf\u8d8a\u5357\u76fe\uff09<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 954\/2020\/UBTVQH14 \u53f7\u51b3\u8bae\uff0c1100 \u4e07\u8d8a\u5357\u76fe\u7684\u7a0e\u7387\u81ea 2020 \u5e74\u5e74\u4e2d\u8d77\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e 2025 \u5e74\u7eb3\u7a0e\u5e74\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">\u6bcf\u4eba\u6bcf\u6708360\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">\u6bcf\u4eba\u6bcf\u6708440\u4e07\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">440\u4e07\u8d8a\u5357\u76fe\u7684\u6c34\u5e73\u4ece2020\u5e74\u4e2d\u671f\u5f00\u59cb\u751f\u6548\uff0c\u5e76\u5c06\u9002\u7528\u4e8e2025\u5e74\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">\u7d2f\u8fdb\u7a0e\u8868<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">7 \u4e2a\u7a0e\u7387\u7b49\u7ea7\uff1a5% \u2013 35%<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">\u7ef4\u63017\u4e2a\u7a0e\u7387\u7b49\u7ea7\uff1a5% \u2013 35%<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">2020\u5e74\u81f3\u4eca\uff0c\u7a0e\u7387\u548c\u7a0e\u7387\u7b49\u7ea7\u4fdd\u6301\u4e0d\u53d8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.044%;\"><span style=\"font-weight: 400;\">\u65b0\u589e\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"width: 12.6253%;\"><span style=\"font-weight: 400;\">\u85aa\u8d44\u3001\u4e1a\u52a1\u3001\u8c03\u52a8\u2026\u2026<\/span><\/td>\n<td style=\"width: 26.5531%;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u5e94\u7a0e\u6536\u5165\u7c7b\u522b\u6ca1\u6709\u53d1\u751f\u6839\u672c\u6027\u53d8\u5316\u3002<\/span><\/td>\n<td style=\"width: 37.8758%;\"><span style=\"font-weight: 400;\">\u9ad8\u989d\u5956\u91d1\u548c\u793c\u54c1\u7684\u6536\u5165\u8d85\u8fc7 1000 \u4e07\u8d8a\u5357\u76fe\u95e8\u69db\u7684\u90e8\u5206\u4ecd\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u8fd9\u5e76\u975e 2025 \u5e74\u7684\u65b0\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u5bf9\u8c61\uff1a\u5c45\u6c11\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\u3001\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u4f01\u4e1a<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u5bf9\u8c61\u662f\u4f9d\u6cd5\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u7684\u91cd\u8981\u6b65\u9aa4\u3002\u6839\u636e\u73b0\u884c\u7a0e\u6cd5\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u5bf9\u8c61\u5305\u62ec\u4ee5\u4e0b\u51e0\u7c7b\u4eba\u7fa4\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5c45\u6c11\u4e2a\u4eba<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e4b\u524d\uff0c\u4e2a\u4eba\u9700\u8981\u786e\u5b9a\u81ea\u5df1\u5c5e\u4e8e\u54ea\u4e2a\u7eb3\u7a0e\u7fa4\u4f53\uff0c\u4ee5\u4fbf\u9002\u7528\u6b63\u786e\u7684\u89c4\u5b9a\u3002\u5c45\u6c11\u4e2a\u4eba\u662f\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4e3b\u8981\u7eb3\u7a0e\u4e3b\u4f53\u4e4b\u4e00\uff0c\u5176\u5728\u5e94\u7a0e\u6536\u5165\u3001\u5bb6\u5ead\u6263\u9664\u548c\u5f3a\u5236\u4fdd\u9669\u6263\u9664\u65b9\u9762\u5177\u6709\u72ec\u7279\u7684\u7279\u70b9\u548c\u4f18\u60e0\u3002\u4e86\u89e3\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u6807\u51c6\u6709\u52a9\u4e8e\u4e2a\u4eba\u51c6\u786e\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u907f\u514d\u9519\u8bef\u6216\u591a\u7f34\u7a0e\u6b3e\u3002<\/span><\/p>\n<figure id=\"attachment_3767\" aria-describedby=\"caption-attachment-3767\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3767\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n_ c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, kh\u00f4ng c\u01b0 tr\u00fa, doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Doi-tuong-ap-dung-thue-thu-nhap-ca-nhan_-ca-nhan-cu-tru-khong-cu-tru-doanh-nghiep-chi-tra-thu-nhap-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3767\" class=\"wp-caption-text\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5f81\u7a0e\u5bf9\u8c61\u5305\u62ec\u5c45\u6c11\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\u3001\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u4f01\u4e1a\u3002<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u4e00\u5e74\u5185\u5728\u8d8a\u5357\u5c45\u4f4f 183 \u5929\u6216\u4ee5\u4e0a\u7684\u4eba\uff0c\u6216\u8005\u5728\u8d8a\u5357\u62e5\u6709\u6c38\u4e45\u5c45\u6240\uff08\u5df2\u767b\u8bb0\u7684\u6c38\u4e45\u5c45\u6240\u6216\u79df\u4f4f\u623f\u5c4b 183 \u5929\u6216\u4ee5\u4e0a\uff09\u7684\u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165\uff1a\u6839\u636e\u5168\u7403\u7a0e\u6536\u539f\u5219\uff0c\u5728\u8d8a\u5357\u5883\u5185\u5916\u4ea7\u751f\u7684\u6240\u6709\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f18\u52bf\uff1a\u8ba1\u7b97\u7a0e\u6b3e\u65f6\u53ef\u4eab\u53d7\u5bb6\u5ead\u6263\u9664\u548c\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u975e\u5c45\u6c11\u4e2a\u4eba<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5c45\u6c11\u4e2a\u4eba\u4e4b\u5916\uff0c\u975e\u5c45\u6c11\u4e2a\u4eba\u4e5f\u662f\u4e00\u4e2a\u7fa4\u4f53\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;\"> \u4f46\u9002\u7528\u4e0d\u540c\u7684\u89c4\u5b9a\u3002\u5bf9\u975e\u5c45\u6c11\u4e2a\u4eba\u8fdb\u884c\u6b63\u786e\u5206\u7c7b\u6709\u52a9\u4e8e\u786e\u5b9a\u6b63\u786e\u7684\u5e94\u7a0e\u6536\u5165\u548c\u9002\u7528\u7a0e\u7387\uff0c\u5e76\u786e\u4fdd\u4f9d\u6cd5\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u907f\u514d\u4e0e\u5c45\u6c11\u4e2a\u4eba\u6df7\u6dc6\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u662f\u6307\u4e0d\u7b26\u5408\u4e0a\u8ff0\u5c45\u4f4f\u6761\u4ef6\u7684\u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff1a\u4ec5\u5bf9\u6839\u636e\u5c5e\u5730\u5f81\u7a0e\u539f\u5219\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u7684\u6240\u5f97\u5f81\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ce8\u610f\uff1a\u4e0d\u9002\u7528\u5bb6\u5ead\u6263\u9664\uff1b\u6bcf\u7c7b\u6536\u5165\u5747\u6309\u89c4\u5b9a\u7684\u56fa\u5b9a\u7a0e\u7387\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u76c8\u5229\u4f01\u4e1a<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5c45\u6c11\u548c\u975e\u5c45\u6c11\u4e2a\u4eba\u5916\uff0c\u652f\u4ed8\u6536\u5165\u7684\u4f01\u4e1a\u4e5f\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5176\u804c\u8d23\u662f\u4ee3\u4e2a\u4eba\u6263\u7f34\u3001\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\u3002\u5bf9\u4e8e\u5411\u96c7\u5458\u3001\u5408\u4f5c\u8005\u6216\u63d0\u4f9b\u670d\u52a1\u7684\u4e2a\u4eba\u652f\u4ed8\u6536\u5165\u7684\u7ec4\u7ec7\u3001\u516c\u53f8\u3001\u884c\u653f\u5355\u4f4d\u6216\u7ecf\u8425\u5b9e\u4f53\u800c\u8a00\uff0c\u8fd9\u662f\u4e00\u9879\u5f3a\u5236\u6027\u8d23\u4efb\u3002 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7f34\u7eb3\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u5e94\u5f53\u4ee3\u6263\u4ee3\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u6309\u65f6\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u7f34\u7eb3\uff0c\u5e76\u5e94\u4e2a\u4eba\u8981\u6c42\u51fa\u5177\u6263\u7f34\u8bc1\u660e\uff0c\u4ee5\u4fbf\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u660e\u786e\u786e\u5b9a\u5458\u5de5\u7684\u5c45\u4f4f\u5730\u8eab\u4efd\uff0c\u4ee5\u4fbf\u9002\u7528\u6b63\u786e\u7684\u7a0e\u7387\u548c\u7a0e\u6b3e\u8ba1\u7b97\u65b9\u6cd5\u3002\u5bf9\u4e8e\u5c45\u6c11\u4e2a\u4eba\uff0c\u7a0e\u6b3e\u6309\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\uff1b\u5bf9\u4e8e\u975e\u5c45\u6c11\u4e2a\u4eba\uff0c\u5176\u5728\u8d8a\u5357\u5883\u5185\u4ea7\u751f\u7684\u6536\u5165\u9002\u7528\u56fa\u5b9a\u7a0e\u7387\u3002\u6b63\u786e\u7684\u6263\u7f34\u548c\u7533\u62a5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u9519\u8bef\u3001\u5c11\u7f34\u6216\u591a\u7f34\u7a0e\u6b3e\uff0c\u8fd8\u80fd\u786e\u4fdd\u4f01\u4e1a\u4f9d\u6cd5\u7ecf\u8425\uff0c\u63d0\u9ad8\u6536\u5165\u7ba1\u7406\u548c\u7eb3\u7a0e\u4e49\u52a1\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u8ba1\u7b97\u539f\u5219<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5f00\u59cb\u8ba1\u7b97\u5e94\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\u989d\u4e4b\u524d\uff0c\u4e2a\u4eba\u548c\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u9002\u7528\u4e8e\u7eb3\u7a0e\u7533\u62a5\u548c\u8ba1\u7b97\u7684\u57fa\u672c\u539f\u5219\u3002\u7406\u89e3\u8fd9\u4e9b\u539f\u5219\u6709\u52a9\u4e8e\u6b63\u786e\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3001\u53ef\u6263\u9664\u7684\u7a0e\u9879\uff0c\u5e76\u9002\u7528\u76f8\u5e94\u7684\u7a0e\u7387\u8868\uff0c\u4ece\u800c\u51c6\u786e\u7533\u62a5\u3001\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\uff0c\u5e76\u907f\u514d\u9519\u8bef\u6216\u8fdd\u6cd5\u884c\u4e3a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6309\u7eb3\u7a0e\u65b9\u5f0f\u5206\u7c7b<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e3b\u8981\u6709\u4e24\u79cd\u5f81\u6536\u65b9\u5f0f\u3002\u7b2c\u4e00\u79cd\u662f\u9884\u6263\u7a0e\uff0c\u5373\u4f01\u4e1a\u6216\u673a\u6784\u5728\u5411\u4e2a\u4eba\u652f\u4ed8\u5de5\u8d44\u3001\u5956\u91d1\u6216\u5176\u4ed6\u6536\u5165\u4e4b\u524d\u76f4\u63a5\u6263\u9664\u6240\u5f97\u7a0e\u3002\u7b2c\u4e8c\u79cd\u662f\u81ea\u884c\u7533\u62a5\u7eb3\u7a0e\uff0c\u9002\u7528\u4e8e\u9664\u5de5\u8d44\u3001\u85aa\u91d1\u4ee5\u5916\u7684\u6536\u5165\uff0c\u4f8b\u5982\u7ecf\u8425\u6d3b\u52a8\u3001\u8d22\u4ea7\u8f6c\u8ba9\u6216\u6295\u8d44\u6240\u5f97\uff0c\u4e2a\u4eba\u5fc5\u987b\u81ea\u884c\u7533\u62a5\u5e76\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6839\u636e\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\u7a0e\u6b3e\u7684\u539f\u5219<\/b><\/h3>\n<figure id=\"attachment_3768\" aria-describedby=\"caption-attachment-3768\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3768\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan.jpg\" alt=\"Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Nguyen-tac-tinh-thue-thu-nhap-ca-nhan-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3768\" class=\"wp-caption-text\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u8ba1\u7b97\u539f\u5219<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u4ee5\u5de5\u8d44\u548c\u85aa\u91d1\u4e3a\u4e3b\u8981\u6536\u5165\u6765\u6e90\u7684\u5c45\u6c11\u4e2a\u4eba\uff0c\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\uff0c\u5373\u6536\u5165\u8d8a\u9ad8\uff0c\u9002\u7528\u7a0e\u7387\u8d8a\u9ad8\u3002\u5bf9\u4e8e\u5176\u4ed6\u7c7b\u578b\u7684\u6536\u5165\uff0c\u4f8b\u5982\u8425\u4e1a\u6536\u5165\u3001\u8f6c\u8ba9\u6536\u5165\u3001\u5956\u91d1\u3001\u8d44\u672c\u6295\u8d44\u6536\u5165\u7b49\uff0c\u5219\u4f9d\u6cd5\u9002\u7528\u56fa\u5b9a\u7a0e\u7387\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5982\u4f55\u8ba1\u7b97\u96c7\u5458\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97 2025 \u5e74\u96c7\u5458\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) \u9700\u8981\u9075\u5faa\u4ee5\u4e0b\u57fa\u672c\u6b65\u9aa4\uff0c\u5e76\u7ed3\u5408\u5bb6\u5ead\u6263\u9664\u548c\u5f3a\u5236\u6027\u4fdd\u9669\u3002<\/span><\/p>\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;\">\u5bf9\u4e8e\u96c7\u5458\u800c\u8a00\uff0c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e3b\u8981\u6307\u5de5\u8d44\u548c\u85aa\u91d1\u3002\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u4e3a\uff1a\u4ee5\u6bcf\u6708\u6216\u6bcf\u5e74\u5b9e\u9645\u6536\u5230\u7684\u603b\u6536\u5165\u51cf\u53bb\u4ee5\u4e0b\u5404\u9879\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u6263\u9664\u989d\uff1a\u672c\u4eba\u6bcf\u6708 1100 \u4e07\u8d8a\u5357\u76fe\uff0c\u6bcf\u4f4d\u53d7\u629a\u517b\u4eba\u6bcf\u6708 440 \u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\uff1a\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u6cd5\u81ea\u613f\u517b\u8001\u57fa\u91d1\u3002<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d = \u603b\u6536\u5165 \u2212 \u5bb6\u5ead\u6263\u9664\u989d \u2212 \u4fdd\u9669\u8d39<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\u8868<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c45\u6c11\u5de5\u4eba\u9002\u7528\u7d2f\u8fdb\u7a0e\u7387\uff0c\u7a0e\u7387\u6839\u636e\u6536\u5165\u6c34\u5e73\u4ece 5% \u5230 35% \u4e0d\u7b49\u3002\u6536\u5165\u6c34\u5e73\u8d8a\u9ad8\uff0c\u7a0e\u7387\u8d8a\u9ad8\u3002 <\/span><span style=\"font-weight: 400;\">\u6536\u5165\u6c34\u5e73\u793a\u4f8b\uff08\u4ee52025\u5e74\u4e3a\u53c2\u8003\uff09\uff1a<\/span><\/p>\n<figure id=\"attachment_3766\" aria-describedby=\"caption-attachment-3766\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3766\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/10\/Cach-tinh-thue-thu-nhap-ca-nhan-cu-the-cho-nguoi-lao-dong-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3766\" class=\"wp-caption-text\">\u5982\u4f55\u8ba1\u7b97\u96c7\u5458\u4e2a\u4eba\u6240\u5f97\u7a0e<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5%\uff0c\u6708\u6536\u5165\u6700\u9ad8\u53ef\u8fbe500\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% \u9002\u5408\u6708\u6536\u5165 500 \u4e07\u81f3 1000 \u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6536\u5165\u8d85\u8fc7 8000 \u4e07\u8d8a\u5357\u76fe\u8005\u53ef\u7533\u8bf7 35% \u8ba1\u5212\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u6309\u7167\u7d2f\u8fdb\u7a0e\u7387\u8868\uff0c\u5bf9\u6536\u5165\u7684\u6bcf\u4e2a\u90e8\u5206\u5206\u522b\u5e94\u7528\u76f8\u5e94\u7684\u7a0e\u7387\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u8ba1\u7b97\u516c\u5f0f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\u5c45\u6c11\u96c7\u5458\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u57fa\u672c\u516c\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e = \u5e94\u7a0e\u6536\u5165 \u00d7 \u90e8\u5206\u7a0e\u7387<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165\u662f\u6307\u4e2a\u4eba\u5728\u7279\u5b9a\u65f6\u671f\u5185\u5b9e\u9645\u83b7\u5f97\u7684\u6536\u5165\u603b\u989d\uff0c\u6263\u9664\u5bb6\u5ead\u6263\u9664\u989d\u3001\u5f3a\u5236\u6027\u4fdd\u9669\uff08\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\uff09\u548c\u6cd5\u5b9a\u81ea\u613f\u517b\u8001\u57fa\u91d1\u540e\u6240\u5f97\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u7387\u91c7\u7528\u7d2f\u8fdb\u7a0e\u7387\u5236\uff0c\u8fd9\u610f\u5473\u7740\u4e0d\u540c\u6536\u5165\u6c34\u5e73\u9002\u7528\u4e0d\u540c\u7684\u7a0e\u7387\u3002\u6536\u5165\u8d8a\u9ad8\uff0c\u7a0e\u7387\u8d8a\u9ad8\uff0c\u4ece\u800c\u786e\u4fdd\u7a0e\u6536\u516c\u5e73\u539f\u5219\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u793a\u4f8b<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5458\u5de5 B \u7684\u6708\u603b\u6536\u5165\u4e3a 3000 \u4e07\u8d8a\u5357\u76fe\u3002\u8be5\u5458\u5de5\u53ef\u4eab\u53d7 1100 \u4e07\u8d8a\u5357\u76fe\u7684\u5bb6\u5ead\u6263\u9664\u989d\uff0c\u4ed6\u6ca1\u6709\u53d7\u629a\u517b\u4eba\uff0c\u5fc5\u987b\u7f34\u7eb3 250 \u4e07\u8d8a\u5357\u76fe\u7684\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u7b2c\u4e00\u6b65\uff1a\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\uff1a\u603b\u6536\u5165\u51cf\u53bb\u5404\u9879\u6263\u9664\u989d\u548c\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000; height: 56px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d = 30,000,000 \u2212 11,000,000 \u2212 2,500,000 = 16,500,000 \u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><b>\u6b65\u9aa4\u4e8c\uff1a\u6839\u636e\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u524d500\u4e07\u8d8a\u5357\u76fe\u7684\u6536\u5165\u9002\u75285%\u7684\u7a0e\u7387\uff0c\u76f8\u5f53\u4e8e25\u4e07\u8d8a\u5357\u76fe\u3002500\u4e07\u81f31000\u4e07\u8d8a\u5357\u76fe\u7684\u90e8\u5206\u9002\u752810%\u7684\u7a0e\u7387\uff0c\u76f8\u5f53\u4e8e50\u4e07\u8d8a\u5357\u76fe\u3002\u5269\u4f59\u7684650\u4e07\u8d8a\u5357\u76fe\u9002\u752815%\u7684\u7a0e\u7387\uff0c\u76f8\u5f53\u4e8e97.5\u4e07\u8d8a\u5357\u76fe\u3002\u672c\u6708\u5e94\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u603b\u989d\u4e3a\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">250,000 + 500,000 + 975,000 = 1,725,000 \u8d8a\u5357\u76fe<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u96c7\u5458\u548c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4e00\u4e9b\u91cd\u8981\u4e8b\u9879\uff0c\u624d\u80fd\u51c6\u786e\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u907f\u514d\u51fa\u9519\u3002\u4e86\u89e3\u8fd9\u4e9b\u6ce8\u610f\u4e8b\u9879\u6709\u52a9\u4e8e\u786e\u4fdd\u5168\u9762\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u5229\u7528\u5bb6\u5ead\u6263\u9664\u3001\u4fdd\u9669\u548c\u9002\u7528\u7a0e\u7387\u7b49\u65b9\u9762\u7684\u4f18\u60e0\u653f\u7b56\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ec6\u8282<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u786e\u5b9a\u5408\u9002\u7684\u53d7\u4f17<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e2a\u4eba\u662f\u5c45\u6c11\u8fd8\u662f\u975e\u5c45\u6c11\u5c06\u9002\u7528\u5168\u7403\u7a0e\u6536\u539f\u5219\u8fd8\u662f\u5c5e\u5730\u7a0e\u6536\u539f\u5219\uff0c\u8fd9\u5c06\u76f4\u63a5\u5f71\u54cd\u5176\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5bb6\u5ead\u6263\u9664<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4ec5\u9002\u7528\u4e8e\u5c45\u6c11\u4e2a\u4eba\uff1b\u672c\u4eba\u6bcf\u6708\u53ef\u6263\u96641100\u4e07\u8d8a\u5357\u76fe\uff0c\u6bcf\u4f4d\u53d7\u629a\u517b\u4eba\u6bcf\u6708\u53ef\u6263\u9664440\u4e07\u8d8a\u5357\u76fe\u3002\u53d7\u629a\u517b\u4eba\u5fc5\u987b\u5728\u7a0e\u52a1\u673a\u5173\u767b\u8bb0\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5f3a\u5236\u4fdd\u9669<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5176\u4e2d\u5305\u62ec\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\uff0c\u8fd9\u4e9b\u8d39\u7528\u5747\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\u3002\u6cd5\u5b9a\u81ea\u613f\u517b\u8001\u57fa\u91d1\u5728\u8ba1\u7b97\u7a0e\u6b3e\u65f6\u4e5f\u9700\u6263\u9664\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;\">\u5de5\u8d44\u6536\u5165\u6309\u7d2f\u8fdb\u7a0e\u7387\u5f81\u7a0e\uff1b\u5176\u4ed6\u6536\u5165\uff08\u8f6c\u79fb\u652f\u4ed8\u3001\u6295\u8d44\u6536\u76ca\u3001\u5956\u91d1\uff09\u6309\u56fa\u5b9a\u7a0e\u7387\u5f81\u7a0e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6309\u65f6\u7533\u62a5\u5e76\u7f34\u7eb3\u7a0e\u6b3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4ee3\u6263\u4ee3\u7f34\u5458\u5de5\u6240\u5f97\u7a0e\u5e76\u8fdb\u884c\u7533\u62a5\uff1b\u4e2a\u4eba\u5c31\u5176\u4ed6\u6536\u5165\u7533\u62a5\u6240\u5f97\u7a0e\u3002\u52a1\u5fc5\u9075\u5b88\u7eb3\u7a0e\u671f\u9650\uff0c\u4ee5\u514d\u4ea7\u751f\u6ede\u7eb3\u91d1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u66f4\u65b0\u65b0\u7684\u7a0e\u6cd5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u6cd5\u5f8b\u3001\u6cd5\u4ee4\u53ca\u901a\u544a\u4f1a\u5b9a\u671f\u66f4\u65b0\uff1b\u6709\u5fc5\u8981\u5bc6\u5207\u5173\u6ce8\uff0c\u4ee5\u4fbf\u51c6\u786e\u5e94\u7528\u65b0\u7684\u6263\u9664\u9879\u3001\u7a0e\u6536\u8868\u548c\u6cd5\u89c4\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u662f\u4e00\u9879\u91cd\u8981\u7684\u8d22\u52a1\u4e49\u52a1\uff0c\u5b83\u5e2e\u52a9\u96c7\u5458\u548c\u4f01\u4e1a\u786e\u5b9a\u5e94\u7f34\u7eb3\u7684\u6b63\u786e\u7a0e\u989d\uff0c\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3002\u6b63\u786e\u8fd0\u7528\u7d2f\u8fdb\u7a0e\u7387\u8868\u3001\u6263\u9664\u9879\u548c\u5e94\u7a0e\u6536\u5165\u7b49\u7ea7\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u51c6\u786e\u3001\u5b8c\u6574\u5730\u7533\u62a5\uff0c\u8fd8\u80fd\u5728\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\u6700\u5927\u9650\u5ea6\u5730\u63d0\u9ad8\u6536\u76ca\u3001\u51cf\u5c11\u9519\u8bef\u5e76\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/p>\n<p style=\"text-align: justify;\">\u5c24\u5176\u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5bb6\u5ead\u6263\u9664\u548c\u5f3a\u5236\u6027\u4fdd\u9669\u662f\u76f4\u63a5\u5f71\u54cd\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e94\u7f34\u91d1\u989d\u7684\u5173\u952e\u56e0\u7d20\u3002\u4e86\u89e3\u54ea\u4e9b\u9879\u76ee\u7b26\u5408\u6263\u9664\u6761\u4ef6\u3001\u6700\u65b0\u7684\u6263\u9664\u6807\u51c6\u4ee5\u53ca\u514d\u7a0e\u6536\u5165\uff0c\u6709\u52a9\u4e8e\u7eb3\u7a0e\u4eba\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u7ba1\u7406\u4e2a\u4eba\u8d22\u52a1\uff0c\u540c\u65f6\u4e5f\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u5730\u4e3a\u5458\u5de5\u8fdb\u884c\u6263\u9664\u548c\u7533\u62a5\u3002<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u9700\u4e86\u89e3\u5982\u4f55\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8be6\u7ec6\u8bf4\u660e\uff0c\u4ee5\u53ca\u5bb6\u5ead\u6263\u9664\u89c4\u5b9a\u548c\u6700\u65b0\u7a0e\u6cd5\u7684\u66f4\u65b0\u4fe1\u606f\uff0c\u60a8\u53ef\u4ee5\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 \u63d0\u4f9b <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-va-bang-gia-2025\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u5e2e\u52a9\u4e2a\u4eba\u548c\u4f01\u4e1a\u51c6\u786e\u3001\u5feb\u901f\u3001\u9ad8\u6548\u5730\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" 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;\" 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;\" 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 thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng m\u00e0 m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n th\u1ef1c hi\u1ec7n khi c\u00f3 thu nh\u1eadp ph\u00e1t sinh. Vi\u1ec7c t\u00ednh \u0111\u00fang thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n k\u00ea khai ch\u00ednh x\u00e1c, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 gi\u1ea3m tr\u1eeb, mi\u1ec5n thu\u1ebf v\u00e0 tr\u00e1nh sai [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3765","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\/3765","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=3765"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3765\/revisions"}],"predecessor-version":[{"id":3771,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3765\/revisions\/3771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3769"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}