{"id":4168,"date":"2026-01-07T08:52:13","date_gmt":"2026-01-07T01:52:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4168"},"modified":"2026-01-07T08:52:33","modified_gmt":"2026-01-07T01:52:33","slug":"quyet-toan-thue-tncn-cho-nguoi-lam-khong-du-nam","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/quyet-toan-thue-tncn-cho-nguoi-lam-khong-du-nam\/","title":{"rendered":"\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u6307\u5357\uff08\u9002\u7528\u4e8e\u5f53\u5e74\u5de5\u4f5c\u65f6\u95f4\u4e0d\u8db3\u7684\u4e2a\u4eba\uff09\uff08\u6700\u65b02026\u7248\uff09"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u5458\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u6700\u7ec8\u7533\u62a5\u662f\u4e00\u9879\u5f3a\u5236\u6027\u884c\u653f\u7a0b\u5e8f\uff0c\u4f46\u5f80\u5f80\u4f1a\u7ed9\u7eb3\u7a0e\u4eba\u5e26\u6765\u56f0\u60d1\u3002\u6839\u636e\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u544a\uff0c\u5de5\u4f5c\u4e0d\u6ee112\u4e2a\u6708\u7684\u5c45\u6c11\u4e2a\u4eba\uff0c\u5373\u4f7f\u5176\u5de5\u8d44\u6536\u5165\u4e5f\u9700\u63a5\u53d7\u7a0e\u52a1\u5ba1\u67e5\u3002\u51c6\u786e\u8ba1\u7b97\u5e94\u7f34\u7a0e\u6b3e\u6709\u52a9\u4e8e\u60a8\u9075\u5b88\u6cd5\u5f8b\uff0c\u5e76\u6709\u673a\u4f1a\u901a\u8fc7\u9000\u7a0e\u7a0b\u5e8f\u83b7\u5f97\u9000\u7a0e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u77ed\u671f\u5c31\u4e1a\u901a\u5e38\u662f\u7531\u4e8e\u5de5\u4f5c\u53d8\u52a8\u6216\u5e74\u4e2d\u5165\u804c\u9020\u6210\u7684\u3002\u8bb8\u591a\u4eba\u8bef\u4ee5\u4e3a\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u5c31\u65e0\u6cd5\u4eab\u53d7\u5168\u90e8\u4e2a\u4eba\u6240\u5f97\u7a0e\u62b5\u6263\u6216\u83b7\u5f97\u76f8\u5e94\u7684\u7a0e\u52a1\u7ed3\u7b97\u3002\u4e86\u89e3\u9488\u5bf9\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u4eba\u58eb\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u89c4\u5b9a\uff0c\u6709\u52a9\u4e8e\u60a8\u4f18\u5316\u7eb3\u7a0e\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u5ba1\u6838\u60a8\u7684\u8d44\u6599\u65f6\u907f\u514d\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4eba\u5458\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9075\u5faa\u6b63\u786e\u7684\u7a0b\u5e8f <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u5bf9\u4e8e\u90a3\u4e9b\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\uff0c\u6211\u4eec\u9700\u8981\u4f9d\u636e\u73b0\u884c\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u8fd9\u662f\u4f1a\u8ba1\u5e08\u548c\u4e2a\u4eba\u786e\u5b9a\u5176\u5728\u56fd\u5bb6\u9884\u7b97\u65b9\u9762\u6743\u5229\u7684\u57fa\u7840\u3002.<\/span><\/p>\n<figure id=\"attachment_4170\" aria-describedby=\"caption-attachment-4170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4170\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4170\" class=\"wp-caption-text\">\u5bf9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4eba\u5458\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8be5\u6cd5\u89c4\u7684\u8be6\u7ec6\u5185\u5bb9\u89c1\u2026\u2026 <\/span><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;\"> \u5e76\u7531\u2026\u2026\u4fee\u6539 <\/span><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;\">\u901a\u51fd 92\/2015\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. \u4ece2026\u5e74\u8d77\uff0c, <\/span><a href=\"https:\/\/thue.man.net.vn\/giam-tru-gia-canh-nam-2026\/\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6d25\u8d34<\/span><\/a><span style=\"font-weight: 400;\"> \u6839\u636e\u65b0\u7684\u8def\u7ebf\u56fe\u8fdb\u884c\u7684\u8c03\u6574\u5c06\u76f4\u63a5\u5f71\u54cd\u5de5\u4f5c\u6708\u6570\u8f83\u5c11\u8005\u7684\u7a0e\u989d\u3002\u4e86\u89e3\u8be5\u901a\u77e5\u5c06\u6709\u52a9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4e2a\u4eba\u66f4\u6709\u4fe1\u5fc3\u5730\u5c65\u884c\u5176\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u4e49\u52a1\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e74\u9002\u7528\u6cd5\u5f8b\u6587\u4ef6\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u672c\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u5b57<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">04\/2007\/QH12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u539f\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111\/2013\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5b9e\u65bd\u6307\u5357<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5706<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80\/2021\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u7ba1\u7406\u6cd5\u5b9e\u65bd\u6307\u5357<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u89e3\u51b3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">[\u9884\u8ba12026\u5e74]<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u65b0\u7684\u4e2a\u4eba\u514d\u7a0e\u989d\u6263\u9664\u6807\u51c6\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\u8fdb\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u6388\u6743\u6761\u4ef6\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u89c4\u5b9a\u4e86\u5458\u5de5\u53ef\u4ee5\u6388\u6743\u7a0e\u52a1\u7ed3\u7b97\u7684\u67d0\u4e9b\u60c5\u51b5\u3002 <\/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;\"> \u8fd9\u4f7f\u5f97\u90a3\u4e9b\u5728\u516c\u53f8\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\u4e5f\u80fd\u83b7\u5f97\u664b\u5347\u673a\u4f1a\u3002\u8fd9\u6709\u52a9\u4e8e\u51cf\u8f7b\u7e41\u5fd9\u5458\u5de5\u7684\u884c\u653f\u8d1f\u62c5\u3002.<\/span><\/p>\n<figure id=\"attachment_4171\" aria-describedby=\"caption-attachment-4171\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4171\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Dieu-kien-uy-quyen-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Dieu-kien-uy-quyen-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Dieu-kien-uy-quyen-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Dieu-kien-uy-quyen-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Dieu-kien-uy-quyen-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Dieu-kien-uy-quyen-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4171\" class=\"wp-caption-text\">\u5bf9\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\u8fdb\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u7684\u6388\u6743\u6761\u4ef6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u60a8\u5fc5\u987b\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\uff08\u901a\u5e38\u5728\u6b21\u5e74\u7b2c\u4e00\u5b63\u5ea6\uff09\u4e0e\u516c\u53f8\u7b7e\u8ba2\u96c7\u4f63\u5408\u540c\u3002\u5373\u4f7f\u60a8\u53ea\u5728\u516c\u53f8\u5de5\u4f5c\u4e86\u51e0\u4e2a\u6708\uff0c\u60a8\u4ecd\u7136\u6709\u6743\u8981\u6c42\u516c\u53f8\u4ee3\u60a8\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\uff0c\u59d4\u6258\u516c\u53f8\u4ee3\u4e3a\u7ed3\u7b97\u7a0e\u52a1\u53ef\u4ee5\u501f\u52a9\u4e13\u4e1a\u7684\u4f1a\u8ba1\u56e2\u961f\uff0c\u4e3a\u60a8\u63d0\u4f9b\u4fbf\u5229\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8fd9\u4e9b\u6761\u4ef6\u5fc5\u987b\u540c\u65f6\u6ee1\u8db3\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u53ea\u6709\u5728\u53ea\u6709\u4e00\u9879\u6536\u5165\u6765\u6e90\u7684\u60c5\u51b5\u4e0b\u624d\u6709\u8d44\u683c\u8fdb\u884c\u7a0e\u52a1\u7ed3\u7b97\uff1a\u5373\u5176\u5f53\u524d\u5de5\u4f5c\u6536\u5165\u6216\u4efb\u4f55\u5176\u4ed6\u5df2\u7f34\u7eb3\u9884\u6263\u7a0e\u6b3e\u7684\u9644\u5e26\u6536\u5165\uff0810%\uff09\u3002\u8be5\u9644\u5e26\u6536\u5165\u5168\u5e74\u6bcf\u6708\u4e0d\u5f97\u8d85\u8fc71000\u4e07\u8d8a\u5357\u76fe\u3002\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\uff0c\u65b0\u96c7\u4e3b\u8d1f\u8d23\u4e3a\u5176\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5305\u62ec\u5176\u5728\u540c\u4e00\u7a0e\u52a1\u7cfb\u7edf\u5185\u4e4b\u524d\u5de5\u4f5c\u5355\u4f4d\u83b7\u5f97\u7684\u4efb\u4f55\u6536\u5165\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7279\u6b8a\u60c5\u51b5\uff1a\u5408\u5e76\u548c\u5185\u90e8\u8c03\u52a8<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u516c\u53f8\u5206\u62c6\u6216\u5408\u5e76\u800c\u8c03\u4efb\u81f3\u65b0\u516c\u53f8\u7684\u5458\u5de5\uff0c\u53ef\u4ee5\u6388\u6743\u4ee3\u8868\u5728\u65b0\u516c\u53f8\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\u8fdb\u884c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u3002\u524d\u63d0\u662f\uff0c\u60a8\u5fc5\u987b\u53d6\u56de\u539f\u516c\u53f8\u51fa\u5177\u7684\u7a0e\u6b3e\u6263\u9664\u8bc1\u660e\uff0c\u5e76\u5c06\u5176\u63d0\u4ea4\u7ed9\u73b0\u96c7\u4e3b\u3002\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u7cfb\u7edf\u6301\u7eed\u8bb0\u5f55\u60a8\u7684\u7eb3\u7a0e\u548c\u6263\u9664\u60c5\u51b5\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5fc5\u987b\u72ec\u7acb\u8fdb\u884c\u76f4\u63a5\u548c\u89e3\u7684\u6848\u4ef6\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u6536\u5165\u6765\u6e90\u590d\u6742\u7684\u4eba\u6216\u79bb\u804c\u4eba\u5458\u4e0d\u5f97\u4e0d\u81ea\u884c\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5bf9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u81ea\u884c\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u9700\u8981\u63d0\u4f9b\u8fc7\u53bb\u4e00\u5e74\u4e2d\u6240\u6709\u5de5\u4f5c\u5355\u4f4d\u7684\u8bc1\u660e\u6587\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u57282026\u5e743\u6708\u5904\u4e8e\u5931\u4e1a\u6216\u81ea\u96c7\u72b6\u6001\uff0c\u60a8\u4e0d\u80fd\u6388\u6743\u4efb\u4f55\u4f01\u4e1a\u4e3a\u60a8\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u56e0\u6b64\uff0c\u5bf9\u4e8e\u90a3\u4e9b\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u81ea\u884c\u7533\u62a5\u6d41\u7a0b\u662f\u907f\u514d\u903e\u671f\u7f34\u7a0e\u7f5a\u6b3e\u7684\u552f\u4e00\u9014\u5f84\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e0d\u5177\u5907\u6388\u6743\u8d44\u683c\u7684\u4e2a\u4eba<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u4eba\u5458\u5df2\u79bb\u804c\uff0c\u5728\u7a0e\u52a1\u7ed3\u7b97\u65f6\u672a\u53d7\u96c7\u4e8e\u4efb\u4f55\u5355\u4f4d\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u5e74\u5185\u5728\u591a\u4e2a\u5730\u65b9\u5de5\u4f5c\u7684\u4eba\uff08\u81f3\u5c11\u6709\u4e24\u4efd\u8d85\u8fc7\u4e09\u4e2a\u6708\u7684\u96c7\u4f63\u5408\u540c\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u5076\u5c14\u83b7\u5f97\u7684\u6536\u5165\u5c1a\u672a\u88ab\u5f81\u7a0e\u6216\u672a\u6309\u89c4\u5b9a\u5168\u989d\u5f81\u7a0e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e0c\u671b\u7533\u8bf7\u9000\u8fd8\u591a\u7f34\u7a0e\u6b3e\u4f46\u53c8\u4e0d\u7b26\u5408\u6388\u6743\u4f01\u4e1a\u529e\u7406\u9000\u7a0e\u8d44\u683c\u7684\u4e2a\u4eba\u3002.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u81ea\u884c\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u597d\u5904\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u96c7\u5458\u800c\u8a00\uff0c\u81ea\u884c\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65e2\u662f\u4e49\u52a1\u4e5f\u662f\u4e00\u9879\u5b9e\u9645\u6743\u5229\u3002\u5bf9\u4e8e\u5de5\u4f5c\u5e74\u9650\u4e0d\u8db3\u7684\u96c7\u5458\u6765\u8bf4\uff0c\u6bcf\u6708\u9884\u7f34\u7684\u7a0e\u6b3e\u5f80\u5f80\u9ad8\u4e8e\u5b9e\u9645\u7684\u5e74\u5ea6\u7a0e\u989d\u3002\u81ea\u884c\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u53ef\u4ee5\u5e2e\u52a9\u5de5\u4f5c\u5e74\u9650\u4e0d\u8db3\u4e00\u5e74\u7684\u96c7\u5458\u5feb\u901f\u4ece\u56fd\u5bb6\u8d22\u653f\u9884\u7b97\u4e2d\u83b7\u5f97\u9000\u7a0e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5982\u4f55\u8ba1\u7b97\u5e94\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u989d\u548c\u53ef\u9000\u8fd8\u7684\u7a0e\u6b3e\u989d\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4e2a\u4eba\uff0c\u8981\u51c6\u786e\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u9700\u8981\u4e86\u89e3\u5e74\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u516c\u5f0f\u3002\u8be5\u516c\u5f0f\u6709\u52a9\u4e8e\u5c06\u5b9e\u9645\u5e94\u7f34\u7a0e\u6b3e\u4e0e\u6bcf\u6708\u9884\u6263\u7a0e\u6b3e\u8fdb\u884c\u6bd4\u8f83\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u5c06\u5e94\u7a0e\u6536\u5165\u4e58\u4ee5\u7d2f\u8fdb\u7a0e\u7387\u3002\u5bf9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4e2a\u4eba\uff0c\u5728\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u5982\u679c\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\u8d85\u8fc7\u6839\u636e\u5e74\u5ea6\u7a0e\u989d\u8ba1\u7b97\u51fa\u7684\u5e94\u7eb3\u7a0e\u989d\uff0c\u5219\u53ef\u83b7\u5f97\u5dee\u989d\u9000\u7a0e\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e94\u7a0e\u6536\u5165<\/b><span style=\"font-weight: 400;\"> = \u5e94\u7a0e\u6536\u5165\u603b\u989d \u2013 \u6263\u9664\u989d\uff08\u4e2a\u4eba\u3001\u53d7\u629a\u517b\u4eba\u3001\u4fdd\u9669\u7b49\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u672c\u5e74\u5ea6\u5e94\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e<\/b><span style=\"font-weight: 400;\"> = \u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff08\u5e74\uff09\u00d7 \u6839\u636e\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\u7684\u76f8\u5e94\u7a0e\u7387\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9000\u7a0e<\/b><span style=\"font-weight: 400;\"> = \u672c\u5e74\u5ea6\u6263\u9664\u7684\u7a0e\u6b3e\u603b\u989d \u2013 \u672c\u5e74\u5ea6\u5e94\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u5bf9\u4e8e\u90a3\u4e9b\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u5728\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u7531\u4e8e\u4ed6\u4eec\u6709\u6743\u4eab\u53d712\u4e2a\u6708\u7684\u5168\u989d\u6263\u9664\uff0c\u4f46\u5b9e\u9645\u5de5\u4f5c\u65f6\u95f4\u53ea\u6709\u51e0\u4e2a\u6708\uff0c\u56e0\u6b64\u4ed6\u4eec\u7684\u5e94\u7a0e\u6536\u5165\u901a\u5e38\u5f88\u4f4e\u751a\u81f3\u4e3a\u96f6\u3002\u6240\u4ee5\uff0c\u5927\u591a\u6570\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u90fd\u80fd\u83b7\u5f97\u53ef\u89c2\u7684\u9000\u7a0e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2026\u5e74\u4e2a\u4eba\u6263\u9664\u65b0\u89c4<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u7eb3\u7a0e\u5e74\u5ea6\u7684\u91cd\u70b9\u4e4b\u4e00\u662f\u4e2a\u4eba\u6263\u9664\u989d\u7684\u8c03\u6574\u3002\u5bf9\u4e8e\u5de5\u4f5c\u65f6\u95f4\u4e0d\u8db3\u4e00\u5e74\u7684\u4e2a\u4eba\uff0c\u5176\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u4ecd\u5c06\u630912\u4e2a\u6708\u7684\u5b8c\u6574\u65f6\u95f4\u6bb5\u8ba1\u7b97\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5373\u4f7f\u60a8\u53ea\u5de5\u4f5c\u4e865\u4e2a\u6708\uff0c\u60a8\u4ecd\u7136\u53ef\u4ee5\u57282025\u5e74\u5168\u5e74\u4eab\u53d71.86\u4ebf\u8d8a\u5357\u76fe\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u62b5\u6263\u3002\u8fd9\u9879\u89c4\u5b9a\u975e\u5e38\u6709\u5229\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u8f83\u665a\u8fdb\u5165\u5c31\u4e1a\u5e02\u573a\u7684\u5458\u5de5\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u8fd9\u4e00\u70b9\u5728\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6bd4\u8f83\u65b0\u65e7\u4e2a\u4eba\u514d\u7a0e\u989d\u6263\u9664\u989d\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2026\u5e741\u67081\u65e5\u8d77\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u514d\u7a0e\u989d\u5c06\u5927\u5e45\u63d0\u9ad8\uff0c\u4ee5\u66f4\u51c6\u786e\u5730\u53cd\u6620\u52b3\u52a8\u8005\u7684\u751f\u6d3b\u6c34\u5e73\u3001\u901a\u8d27\u81a8\u80c0\u548c\u5b9e\u9645\u6536\u5165\u3002\u4e0e2026\u5e74\u4e4b\u524d\u7684\u514d\u7a0e\u989d\u76f8\u6bd4\uff0c\u65b0\u7684\u514d\u7a0e\u989d\u4e0d\u4ec5\u6709\u52a9\u4e8e\u51cf\u5c11\u5e94\u7f34\u7a0e\u6b3e\uff0c\u8fd8\u80fd\u6269\u5927\u514d\u7a0e\u4eba\u7fa4\u7684\u8303\u56f4\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u6536\u5165\u4e2d\u7b49\u548c\u9700\u8981\u8d61\u517b\u5bb6\u5c5e\u7684\u52b3\u52a8\u8005\u3002\u4e0b\u8868\u6e05\u6670\u5730\u5c55\u793a\u4e86\u65b0\u65e7\u514d\u7a0e\u989d\u7684\u53d8\u5316\u3002.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u65b0\u65e7\u4e2a\u4eba\u514d\u7a0e\u989d\u6263\u9664\u989d\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6263\u9664<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e0a\u4e00\u7ea7\u522b\uff082026 \u5e74\u4e4b\u524d\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65b0\u8d39\u7387\uff08\u81ea2026\u5e741\u67081\u65e5\u8d77\u751f\u6548\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6263\u9664\u989d\uff08\u6bcf\u6708\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15,500,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6263\u9664\u989d\uff08\u5e74\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.32\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.86\u4ebf\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\uff08\u6bcf\u6708\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4,400,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6,200,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\uff08\u6bcf\u5e74\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">52,800,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">74,400,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u8ba1\u7b97\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\u7684\u539f\u5219<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u81ea\u53d7\u629a\u517b\u4eba\u5f00\u59cb\u53d7\u629a\u517b\u4e4b\u65e5\u8d77\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\uff0c\u5728\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u53ef\u4eab\u53d7\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\u3002\u60a8\u9700\u8981\u786e\u4fdd\u516c\u53f8\u767b\u8bb0\u4fe1\u606f\u5df2\u5b8c\u6574\u5f55\u5165\u6c47\u603b\u62a5\u544a\u3002\u6f0f\u62a5\u90e8\u5206\u6708\u4efd\u7684\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\u5c06\u589e\u52a0\u60a8\u7684\u5e94\u7eb3\u7a0e\u989d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u672a\u6ee1\u4e00\u5e74\u5de5\u4f5c\u7684\u4eba\u6765\u8bf4\uff0c\u5fc5\u987b\u5728\u89c4\u5b9a\u7684\u671f\u9650\u5185\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff0c\u4ee5\u514d\u53d7\u5230\u5904\u7f5a\u3002\u6cd5\u5f8b\u89c4\u5b9a\u4e86\u4f01\u4e1a\u548c\u4e2a\u4eba\u4e0d\u540c\u7684\u7533\u62a5\u671f\u9650\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u4e8e2026\u5e744\u670830\u65e5\u548c5\u67081\u65e5\u5047\u671f\u5ef6\u957f\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u5df2\u8fdb\u884c\u8c03\u6574\uff0c\u4ee5\u4fbf\u4e8e\u60a8\u63d0\u524d\u7533\u62a5\u3002\u4e86\u89e3\u8fd9\u4e00\u65f6\u95f4\u5b89\u6392\u5c06\u6709\u52a9\u4e8e\u60a8\u4e3b\u52a8\u3001\u51c6\u786e\u5730\u51c6\u5907\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u6240\u9700\u7684\u6587\u4ef6\uff0c\u5c24\u5176\u5bf9\u4e8e\u90a3\u4e9b\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u91cd\u8981\u65e5\u671f\u63d0\u9192<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4ee3\u8868\u4ed6\u4eba\u63d0\u4ea4\u7533\u8bf7\u7684\u4f01\u4e1a\uff1a<\/b><span style=\"font-weight: 400;\"> \u63d0\u4ea4\u7533\u62a5\u8868 05\/QTT-TNCN \u7684\u622a\u6b62\u65e5\u671f\u4e3a 2026 \u5e74 3 \u6708 31 \u65e5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4e2a\u4eba\u81ea\u884c\u5904\u7406\u8d26\u52a1\uff1a<\/b><span style=\"font-weight: 400;\"> \u7531\u4e8e 2026 \u5e74 5 \u6708 4 \u65e5\u6070\u9022\u957f\u5047\uff0c\u56e0\u6b64\u6700\u65b0\u622a\u6b62\u65e5\u671f\u4e3a 2026 \u5e74 5 \u6708 4 \u65e5\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u9000\u7a0e\u6848\u4f8b\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u60a8\u53ea\u662f\u591a\u7f34\u4e86\u7a0e\u6b3e\u9700\u8981\u9000\u8fd8\uff0c\u5219\u53ef\u4ee5\u5728\u622a\u6b62\u65e5\u671f\u540e\u63d0\u4ea4\u7533\u8bf7\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4eba\u58eb\uff0c\u672c\u6307\u5357\u5c06\u6307\u5bfc\u60a8\u5982\u4f55\u5728\u7ebf\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u53ef\u4ee5\u901a\u8fc7\u8be5\u7cfb\u7edf\u5728\u5bb6\u81ea\u884c\u5b8c\u6210\u8be5\u6d41\u7a0b\u3002 <\/span><a href=\"http:\/\/thuedientu.net.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Thuedientu.net.vn<\/span><\/a><span style=\"font-weight: 400;\"> \u6765\u81ea\u7a0e\u52a1\u603b\u5c40\u3002\u60a8\u53ea\u9700\u8981\u4e00\u4e2a\u6b63\u5f0f\u6fc0\u6d3b\u7684\u7535\u5b50\u7a0e\u52a1\u4ea4\u6613\u8d26\u6237\u5373\u53ef\u3002.<\/span><\/p>\n<figure id=\"attachment_4172\" aria-describedby=\"caption-attachment-4172\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4172\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-quy-trinh-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-truc-tuyen.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m tr\u1ef1c tuy\u1ebfn\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-quy-trinh-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-truc-tuyen.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-quy-trinh-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-truc-tuyen-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-quy-trinh-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-truc-tuyen-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-quy-trinh-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-truc-tuyen-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Huong-dan-quy-trinh-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-truc-tuyen-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4172\" class=\"wp-caption-text\">\u5bf9\u4e8e\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u4eba\u58eb\uff0c\u672c\u6307\u5357\u5c06\u6307\u5bfc\u60a8\u5982\u4f55\u5728\u7ebf\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4e2a\u4eba\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u6d41\u7a0b\u5305\u62ec\uff1a\u767b\u5f55\u7cfb\u7edf\uff0c\u9009\u62e9\u8868\u683c 02\/QTT-TNCN\uff0c\u5e76\u8f93\u5165\u76f8\u5173\u8bc1\u660e\u6587\u4ef6\u4e0a\u7684\u6570\u636e\u3002\u6700\u540e\uff0c\u6838\u5bf9\u7a0e\u989d\uff08\u591a\u7f34\u6216\u5c11\u7f34\uff09\uff0c\u5e76\u5c06\u7eb3\u7a0e\u7533\u62a5\u8868\u53ca\u5fc5\u8981\u7684\u8bc1\u660e\u6587\u4ef6\u63d0\u4ea4\u3002.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\uff0c\u5728\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e4b\u524d\uff0c\u8bf7\u6536\u96c6\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u6709\u5148\u524d\u548c\u5f53\u524d\u516c\u53f8\u51fa\u5177\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u62b5\u6263\u8bc1\u660e\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u5728\u56fd\u9645\u7ec4\u7ec7\u5de5\u4f5c\uff0c\u8bf7\u63d0\u4f9b\u6536\u5165\u8bc1\u660e\u4fe1\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6148\u5584\u6350\u6b3e\u3001\u4fdd\u9669\u6216\u5176\u4ed6\u6263\u9664\u9879\u7684\u6536\u636e\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u65b9\u9762\u5e38\u89c1\u7684\u9519\u8bef\u548c\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4eba\u72af\u7684\u9519\u8bef\u662f\u672a\u8ba1\u7b97\u603b\u6536\u5165\u6216\u9519\u8bef\u7533\u62a5\u4e2a\u4eba\u6263\u9664\u9879\u3002\u8fd9\u4e9b\u9519\u8bef\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u90a3\u4e9b\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u3002.<\/span><\/p>\n<figure id=\"attachment_4169\" aria-describedby=\"caption-attachment-4169\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4169\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loi-thuong-gap-va-luu-y-quan-trong-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam.jpg\" alt=\"C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loi-thuong-gap-va-luu-y-quan-trong-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loi-thuong-gap-va-luu-y-quan-trong-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loi-thuong-gap-va-luu-y-quan-trong-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loi-thuong-gap-va-luu-y-quan-trong-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-loi-thuong-gap-va-luu-y-quan-trong-ve-quyet-toan-thue-TNCN-cho-nguoi-lam-khong-du-nam-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4169\" class=\"wp-caption-text\">\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u6765\u8bf4\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u65b9\u9762\u5e38\u89c1\u7684\u9519\u8bef\u548c\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6ce8\u610f\uff1a\u5982\u679c\u6700\u7ec8\u7ed3\u7b97\u540e\u5e94\u7f34\u7eb3\u7684\u989d\u5916\u7a0e\u6b3e\u4f4e\u4e8e 50,000 \u8d8a\u5357\u76fe\uff0c\u5219\u65e0\u9700\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u8fd9\u9879\u653f\u7b56\u65e8\u5728\u7b80\u5316\u516c\u6c11\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7a0b\u5e8f\uff0c\u5373\u4f7f\u662f\u90a3\u4e9b\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4eba\u4e5f\u53ef\u4ee5\u4eab\u53d7\u6b64\u9879\u4fbf\u5229\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u63d0\u4ea4\u7533\u8bf7\u524d\u9700\u8981\u6838\u5bf9\u7684\u6e05\u5355\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f60\u662f\u5426\u5df2\u7ecf\u6536\u96c6\u4e86\u4e4b\u524d\u6240\u6709\u516c\u53f8\u7684\u8db3\u591f\u6587\u4ef6\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f60\u586b\u5199\u5b8c1.86\u4ebf\u8d8a\u5357\u76fe\u7684\u4e2a\u4eba\u6263\u9664\u989d\u4e86\u5417\uff1f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a5\u6536\u9000\u6b3e\u7684\u94f6\u884c\u8d26\u6237\u4fe1\u606f\u662f\u5426\u5339\u914d\uff1f<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\u800c\u8a00\uff0c\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u9700\u8981\u9ad8\u5ea6\u51c6\u786e\u7684\u6570\u636e\u548c\u53ca\u65f6\u7684\u62a5\u7a0e\u3002\u4e86\u89e32026\u5e74\u5bb6\u5ead\u6d25\u8d34\u6263\u9664\u7684\u65b0\u89c4\u5b9a\uff0c\u5c06\u6709\u52a9\u4e8e\u60a8\u6700\u5927\u9650\u5ea6\u5730\u4fdd\u969c\u81ea\u8eab\u8d22\u52a1\u6743\u76ca\u3002\u5bf9\u4e8e\u4f01\u4e1a\u800c\u8a00\uff0c\u8fd9\u662f\u4eba\u529b\u8d44\u6e90\u7ba1\u7406\u548c\u7a0e\u52a1\u5408\u89c4\u65b9\u9762\u7684\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u8d23\u4efb\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u5728\u5904\u7406\u672a\u6ee1\u4e00\u5e74\u5458\u5de5\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network \u5bfb\u6c42\u5e2e\u52a9\u3002\u6211\u4eec\u63d0\u4f9b\u2026\u2026 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u670d\u52a1\uff0c\u52a9\u60a8\u5feb\u901f\u89e3\u51b3\u6240\u6709\u6587\u4e66\u5de5\u4f5c\u96be\u9898\u3002\u7acb\u5373\u8054\u7cfbMAN\uff0c\u83b7\u53d62026\u7eb3\u7a0e\u5e74\u5ea6\u6700\u4f73\u7a0e\u52a1\u89e3\u51b3\u65b9\u6848\u5efa\u8bae\uff01<\/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>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5173\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\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>\u6211\u5de5\u4f5c\u4e863\u4e2a\u6708\uff0c\u7136\u540e\u4f11\u606f\u4e86\u4e00\u5e74\u3002\u6211\u9700\u8981\u7533\u8bf7\u7a0e\u52a1\u7ed3\u7b97\u5417\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u4e3a\u4e86\u83b7\u5f97\u5df2\u6263\u7f34\u7a0e\u6b3e\u7684\u9000\u7a0e\uff0c\u60a8\u5e94\u8be5\u4e3a\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\u5355\u72ec\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\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>\u5982\u679c\u6211\u5de5\u4f5c\u516d\u4e2a\u6708\uff0c\u4e2a\u4eba\u6263\u9664\u989d\u662f\u591a\u5c11\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5bf9\u4e8e\u5de5\u4f5c\u4e0d\u6ee1\u4e00\u5e74\u7684\u5458\u5de5\uff0c\u5728\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u60a8\u4ecd\u7136\u6709\u6743\u4eab\u53d7\u76f8\u5f53\u4e8e 1.86 \u4ebf\u8d8a\u5357\u76fe\u7684 12 \u4e2a\u6708\u5168\u989d\u6263\u9664\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>\u6211\u5fd8\u8bb0\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u4f1a\u88ab\u91cd\u7f5a\u5417\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\uff0c\u5982\u679c\u56e0\u5458\u5de5\u672a\u5de5\u4f5c\u6ee1\u4e00\u5e74\u800c\u4ea7\u751f\u989d\u5916\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u903e\u671f\u7533\u62a5\u7eb3\u7a0e\u7684\u7f5a\u6b3e\u4f1a\u76f8\u5f53\u9ad8\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\": \"T\u00f4i l\u00e0m 3 th\u00e1ng r\u1ed3i ngh\u1ec9 c\u1ea3 n\u0103m, c\u00f3 n\u00ean quy\u1ebft to\u00e1n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n n\u00ean t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i 100% s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.\"\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\": \"L\u00e0m n\u1eeda n\u0103m th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n l\u00e0 bao nhi\u00eau? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ee7 12 th\u00e1ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m.\"\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\": \"Qu\u00ean n\u1ed9p t\u1edd khai c\u00f3 b\u1ecb ph\u1ea1t n\u1eb7ng kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai kh\u00e1 cao n\u1ebfu b\u1ea1n ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i \u0111\u00f3ng th\u00eam khi quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh b\u1eaft bu\u1ed9c nh\u01b0ng th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u l\u00fang t\u00fang cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c d\u01b0\u1edbi 12 th\u00e1ng v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u00e0 so\u00e1t thu\u1ebf. Vi\u1ec7c [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4173,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,4,7],"tags":[],"class_list":["post-4168","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-thue-tncn","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4168","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=4168"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4168\/revisions"}],"predecessor-version":[{"id":4175,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4168\/revisions\/4175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4173"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}