{"id":4302,"date":"2026-01-19T15:24:31","date_gmt":"2026-01-19T08:24:31","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4302"},"modified":"2026-01-20T11:37:13","modified_gmt":"2026-01-20T04:37:13","slug":"thu-nhap-chiu-thue-va-thu-nhap-tinh-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thu-nhap-chiu-thue-va-thu-nhap-tinh-thue-tncn\/","title":{"rendered":"\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\uff1a\u4e13\u5bb6\u8be6\u7ec6\u6307\u5bfc\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5f81\u6536\u6536\u5165\u662f\u4e24\u4e2a\u57fa\u672c\u6982\u5ff5\uff0c\u4f46\u5bf9\u4e8e\u4e2a\u4eba\u548c\u4f01\u4e1a\u800c\u8a00\uff0c\u5728\u7eb3\u7a0e\u7533\u62a5\u548c\u7ed3\u7b97\u8fc7\u7a0b\u4e2d\uff0c\u5b83\u4eec\u5e38\u5e38\u5bb9\u6613\u9020\u6210\u6df7\u6dc6\u3002\u636e\u7a0e\u52a1\u603b\u5c40\u7edf\u8ba1\uff0c\u6bcf\u5e74\u56e0\u9519\u8bef\u8ba4\u5b9a\u53ef\u6263\u9664\u9879\u76ee\u800c\u5bfc\u81f4\u7684\u7a0e\u52a1\u7ed3\u7b97\u9519\u8bef\u6570\u4ee5\u5343\u8ba1\uff0c\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u903e\u671f\u4ed8\u6b3e\u6216\u6b20\u7a0e\u3002\u56e0\u6b64\uff0c\u7406\u89e3\u8fd9\u4e9b\u89c4\u5b9a\u81f3\u5173\u91cd\u8981\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=51258\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c04\/2007\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u5408\u5e76\u4f1a\u8ba1\u51ed\u8bc1\u662f\u4f1a\u8ba1\u5e08\u7684\u5fc5\u5907\u6761\u4ef6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u660e\u786e\u533a\u5206\u5e94\u7a0e\u6536\u5165\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\uff0c\u4e0d\u4ec5\u5173\u4e4e\u9075\u5b88\u6cd5\u5f8b\uff0c\u4e5f\u5173\u4e4e\u5e2e\u52a9\u4e2a\u4eba\u6700\u5927\u7a0b\u5ea6\u5730\u4eab\u53d7\u5176\u5408\u6cd5\u7684\u7a0e\u6536\u4f18\u60e0\u3002\u5728\u4e2a\u4eba\u514d\u7a0e\u989d\u76f8\u5173\u6cd5\u89c4\u8c03\u6574\u7684\u80cc\u666f\u4e0b\uff0c\u8fd9\u4e00\u70b9\u5c24\u4e3a\u91cd\u8981\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-quyet-954-2020-UBTVQH14-dieu-chinh-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan-444106.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c954\/2020\/UBTVQH14\u53f7\u51b3\u8bae<\/span><\/a><span style=\"font-weight: 400;\">, \u4e86\u89e3\u4e0d\u540c\u7c7b\u578b\u6536\u5165\u7684\u771f\u6b63\u6027\u8d28\u6709\u52a9\u4e8e\u4f01\u4e1a\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002\u672c\u6587\u7531MAN\u4e13\u5bb6\u64b0\u5199\uff0c\u5c06\u5bf9\u8be5\u95ee\u9898\u7684\u5404\u4e2a\u65b9\u9762\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5e94\u7a0e\u6536\u5165\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u7684\u6cd5\u5f8b\u6027\u8d28\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u5145\u5206\u7406\u89e3\u7a0e\u6b3e\u8ba1\u7b97\u8fc7\u7a0b\uff0c\u6211\u4eec\u9996\u5148\u9700\u8981\u5c06\u8fd9\u4e9b\u6982\u5ff5\u7f6e\u4e8e\u5f53\u524d\u7684\u6cd5\u5f8b\u6846\u67b6\u5185\u3002.<\/span><\/p>\n<figure id=\"attachment_4303\" aria-describedby=\"caption-attachment-4303\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4303\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-phap-ly-cua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg\" alt=\"B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-phap-ly-cua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-phap-ly-cua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-phap-ly-cua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-phap-ly-cua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Ban-chat-phap-ly-cua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4303\" class=\"wp-caption-text\">\u5e94\u7a0e\u6536\u5165\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u7684\u6cd5\u5f8b\u6027\u8d28\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>\u6cd5\u89c4\u89c4\u5b9a\u7684\u5e94\u7a0e\u6536\u5165\u5b9a\u4e49<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u662f\u6307\u4e2a\u4eba\u5728\u7eb3\u7a0e\u671f\u95f4\u4ece\u5404\u79cd\u6765\u6e90\u83b7\u5f97\u7684\u6536\u5165\u603b\u989d\uff0c\u6263\u9664\u514d\u7a0e\u6240\u5f97\u540e\u6240\u5f97\u989d\u3002\u6839\u636e\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c2\u6761\u89c4\u5b9a\uff0c\u5de5\u8d44\u85aa\u91d1\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u5305\u62ec\u5de5\u8d44\u3001\u916c\u91d1\u3001\u6d25\u8d34\u548c\u8865\u52a9\uff08\u4e0d\u5305\u62ec\u89c4\u5b9a\u7684\u6263\u9664\u989d\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51b3\u5fc3 <\/span><a href=\"https:\/\/thue.man.net.vn\/thu-nhap-chiu-thue-tncn\/\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/a><span style=\"font-weight: 400;\"> \u5e94\u7a0e\u6536\u5165\u9700\u8981\u660e\u786e\u533a\u5206\u201c\u6536\u5230\u201d\u548c\u201c\u5e94\u7a0e\u201d\u4e24\u90e8\u5206\u3002\u5e94\u7a0e\u6536\u5165\u662f\u7a0e\u6b3e\u8ba1\u7b97\u7684\u201c\u6295\u5165\u201d\uff0c\u5305\u62ec\u96c7\u4e3b\u652f\u4ed8\u7ed9\u96c7\u5458\u7684\u8d27\u5e01\u548c\u975e\u8d27\u5e01\u798f\u5229\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5e94\u7a0e\u6536\u5165\u7684\u5b9a\u4e49<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u662f\u6307\u6263\u9664\u5404\u9879\u514d\u7a0e\u989d\uff08\u4f8b\u5982\u4e2a\u4eba\u514d\u7a0e\u989d\u3001\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\u3001\u6148\u5584\u548c\u4eba\u9053\u4e3b\u4e49\u6350\u6b3e\u4ee5\u53ca\u6559\u80b2\u6350\u6b3e\uff09\u540e\u7684\u5269\u4f59\u6536\u5165\u3002\u8fd9\u662f\u6700\u7ec8\u91d1\u989d\uff0c\u7136\u540e\u9700\u8981\u4e58\u4ee5\u7d2f\u8fdb\u7a0e\u7387\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6211\u4eec\u7684\u5ba1\u8ba1\u5b9e\u8df5\u4e2d\uff0c\u6211\u4eec\u53d1\u73b0\u8bb8\u591a\u4f1a\u8ba1\u5e08\u7ecf\u5e38\u5ffd\u7565\u81ea\u613f\u6350\u6b3e\u6216\u9519\u8bef\u5730\u786e\u5b9a\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\uff0c\u5bfc\u81f4\u5e94\u7a0e\u6536\u5165\u548c\u51c0\u6536\u5165\u51fa\u73b0\u5dee\u5f02\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;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u5f81\u6536\u6240\u5f97\u989d\u7684\u516c\u5f0f\u53ca\u5176\u5173\u7cfb\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u6807\u51c6\u5316\u516c\u5f0f\u662f\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u548c\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u51c6\u786e\u6027\u7684\u5173\u952e\u3002.<\/span><\/p>\n<figure id=\"attachment_4307\" aria-describedby=\"caption-attachment-4307\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4307\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-thuc-tinh-va-moi-lien-he-giua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-thuc-tinh-va-moi-lien-he-giua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-thuc-tinh-va-moi-lien-he-giua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-thuc-tinh-va-moi-lien-he-giua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-thuc-tinh-va-moi-lien-he-giua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cong-thuc-tinh-va-moi-lien-he-giua-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4307\" class=\"wp-caption-text\">\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u5f81\u6536\u6240\u5f97\u989d\u7684\u516c\u5f0f\u53ca\u5176\u5173\u7cfb\u3002<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>\u901a\u5f0f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e24\u4e2a\u6307\u6807\u4e4b\u95f4\u7684\u5173\u7cfb\u53ef\u4ee5\u7528\u4ee5\u4e0b\u516c\u5f0f\u8868\u793a\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;\"><b>\u5e94\u7a0e\u6536\u5165 = \u5e94\u7a0e\u6536\u76ca \u2013 \u6263\u9664\u989d<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\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;\"><b>\u5e94\u7a0e\u6536\u5165 = \u603b\u6536\u5165 \u2013 \u514d\u7a0e\u989d<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u9002\u7528\u6240\u5f97\u989d\u7684\u8be6\u7ec6\u5bf9\u6bd4\u8868\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u7a0e\u52a1\u4f1a\u8ba1\u4e2d\u8fd9\u4e24\u4e2a\u6982\u5ff5\u7684\u533a\u522b\uff0c\u5e2e\u52a9\u60a8\u5feb\u901f\u533a\u5206\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u9002\u7528\u6240\u5f97\u989d\u7684\u8be6\u7ec6\u5bf9\u6bd4\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u7a0e\u6536\u5165<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u7a0e\u6536\u5165<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c2\u6761<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c7\u6761<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e7f\u6cdb\uff08\u6db5\u76d6\u5927\u90e8\u5206\u6536\u5165\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a84\u5e45\uff08\u6307\u5269\u4f59\u7684\u5e94\u7a0e\u6536\u5165\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9664\u5916\u6761\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u514d\u7a0e\u6536\u5165\uff08\u8282\u5047\u65e5\u5de5\u8d44\u3001\u5371\u9669\u5de5\u4f5c\u6d25\u8d34\u7b49\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6263\u9664\u9879\uff08\u5bb6\u5ead\u6d25\u8d34\u3001\u4fdd\u9669\u3001\u6148\u5584\u6350\u6b3e\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76ee\u7684<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u7ba1\u7406\u65b9\u6848\u4e2d\u5fc5\u987b\u5305\u542b\u7684\u603b\u6536\u5165\u6c34\u5e73\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5e94\u5411\u653f\u5e9c\u7f34\u7eb3\u7684\u786e\u5207\u7a0e\u6b3e\u91d1\u989d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51b3\u5b9a\u987a\u5e8f<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9884\u5148\u786e\u5b9a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0d\u540e\u51b3\u5b9a<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u514d\u7a0e\u6536\u5165\u2014\u2014\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u7684\u524d\u63d0\u6761\u4ef6\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e4b\u524d\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u7b5b\u9009\u51fa\u4e0d\u5c5e\u4e8e\u5e94\u7a0e\u8303\u56f4\u7684\u9879\u76ee\uff08\u514d\u7a0e\u6536\u5165\uff09\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8d54\u507f\u91d1\u548c\u4fdd\u9669\u6536\u5165<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u89c4\u5b9a\uff0c\u4eba\u5bff\u4fdd\u9669\u8d54\u507f\u91d1\u3001\u975e\u4eba\u5bff\u4fdd\u9669\u8d54\u507f\u91d1\u4ee5\u53ca\u5de5\u4f24\u8d54\u507f\u91d1\u4e0d\u8ba1\u5165\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002\u8fd9\u662f\u4e3a\u4e86\u4fdd\u969c\u9ad8\u5371\u52b3\u52a8\u8005\u7684\u793e\u4f1a\u4fdd\u969c\u6743\u76ca\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7279\u6b8a\u6d25\u8d34\u548c\u8865\u8d34<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u6536\u5165\u90fd\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u56fd\u5bb6\u89c4\u5b9a\u7684\u5371\u9669\u5de5\u4f5c\u6d25\u8d34\u3001\u5730\u533a\u6d25\u8d34\u3001\u9063\u6563\u8d39\u4ee5\u53ca\u52b3\u52a8\u6cd5\u89c4\u5b9a\u7684\u5931\u4e1a\u6551\u6d4e\u91d1\u5728\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u65f6\u5747\u4e0d\u4e88\u8ba1\u5165\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7528\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u76ee\u7684\u7684\u5e94\u7a0e\u6536\u5165\u6263\u9664\u9879\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5c06\u5e94\u7a0e\u6536\u5165\u8f6c\u5316\u4e3a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u8fc7\u7a0b\u4e2d\u6700\u91cd\u8981\u7684\u90e8\u5206\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c 954\/2020\/UBTVQH14 \u53f7\u51b3\u8bae\uff0c\u4e2a\u4eba\u6263\u9664<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73b0\u5728\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;\"> \u76ee\u524d\u7684\u5e94\u7528\u65b9\u5f0f\u5982\u4e0b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4e8e\u7eb3\u7a0e\u4eba\u81ea\u8eab\u800c\u8a00\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bcf\u6708 1100 \u4e07\u8d8a\u5357\u76fe\uff08\u6bcf\u5e74 1.32 \u4ebf\u8d8a\u5357\u76fe\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5bf9\u4e8e\u6bcf\u4e2a\u53d7\u629a\u517b\u4eba\uff1a<\/b><span style=\"font-weight: 400;\"> \u6bcf\u6708440\u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u786e\u5b9a\u53d7\u629a\u517b\u4eba\u6570\u548c\u6263\u9664\u671f\u9650\u5bf9\u4e8e\u6b63\u786e\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u81f3\u5173\u91cd\u8981\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u4ee5\u53ca\u67d0\u4e9b\u7279\u5b9a\u804c\u4e1a\u7684\u804c\u4e1a\u8d23\u4efb\u4fdd\u9669\u5c06\u76f4\u63a5\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\u3002\u5728MAN\uff0c\u6211\u4eec\u63d0\u4f9b\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\u65f6\uff0c\u59cb\u7ec8\u4f1a\u4ed4\u7ec6\u5ba1\u6838\u5de5\u8d44\u5355\uff0c\u4ee5\u786e\u4fdd\u6240\u6709\u6263\u6b3e\u5747\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6148\u5584\u548c\u4eba\u9053\u4e3b\u4e49\u6350\u52a9<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5411\u56fd\u5bb6\u8ba4\u53ef\u7684\u3001\u7167\u987e\u548c\u629a\u517b\u5904\u5883\u6781\u5176\u8270\u96be\u7684\u513f\u7ae5\u3001\u6b8b\u75be\u4eba\u548c\u65e0\u4f9d\u65e0\u9760\u7684\u8001\u4eba\u7684\u7ec4\u7ec7\u548c\u673a\u6784\u6350\u6b3e\uff0c\u53ef\u4ee5\u5728\u8ba1\u7b97\u7a0e\u524d\u6536\u5165\u65f6\u6263\u9664\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e3e\u4f8b\u8bf4\u660e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6240\u5f97\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8fdb\u4e00\u6b65\u8bf4\u660e\uff0c\u8ba9\u6211\u4eec\u6765\u770b\u4e00\u4e2a\u5728\u8d8a\u5357\u5de5\u4f5c\u7684\u4e13\u4e1a\u4eba\u58eb\u5982\u4f55\u8ba1\u7b97\u7a0e\u6b3e\u7684\u5b9e\u9645\u4f8b\u5b50\u3002.<\/span><\/p>\n<figure id=\"attachment_4306\" aria-describedby=\"caption-attachment-4306\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4306\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-du-minh-hoa-tinh-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg\" alt=\"V\u00ed d\u1ee5 minh h\u1ecda t\u00ednh Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-du-minh-hoa-tinh-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-du-minh-hoa-tinh-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-du-minh-hoa-tinh-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-du-minh-hoa-tinh-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vi-du-minh-hoa-tinh-Thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4306\" class=\"wp-caption-text\">\u4e3e\u4f8b\u8bf4\u660e\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6240\u5f97\u989d\u7684\u8ba1\u7b97\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> A\u5148\u751f\u7684\u6708\u603b\u6536\u5165\u4e3a5000\u4e07\u8d8a\u5357\u76fe\u3002\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5348\u9910\u8865\u8d34\uff1a730,000 \u8d8a\u5357\u76fe\uff08\u6700\u9ad8\u91d1\u989d\u4e0d\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u8bdd\u8865\u8d34\uff1a500,000 \u8d8a\u5357\u76fe\uff08\u6309\u516c\u53f8\u89c4\u5b9a\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A\u5148\u751f\u6709\u4e24\u4e2a\u5e74\u5e7c\u7684\u5b69\u5b50\uff08\u53d7\u629a\u517b\u4eba\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\uff0810.5%\uff09\uff1a\u6309\u6700\u9ad8\u4fdd\u9669\u7f34\u6b3e\u5de5\u8d44\u8ba1\u7b97\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b2c\u4e00\u6b65\uff1a\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d = 50,000,000 \u2013 730,000 = 49,270,000 \u8d8a\u5357\u76fe\u3002\uff08\u5047\u8bbe\u7535\u8bdd\u8865\u8d34\u5728\u516c\u53f8\u89c4\u5b9a\u7684\u514d\u7a0e\u8865\u8d34\u8303\u56f4\u5185\uff09\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6b65\u9aa4\u4e8c\uff1a\u8ba1\u7b97\u6263\u9664\u989d<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6263\u9664\u989d\uff1a11,000,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d7\u629a\u517b\u4eba\u6263\u9664\u989d\uff1a4,400,000 x 2 = 8,800,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f3a\u5236\u4fdd\u9669\uff08\u5047\u8bbe\uff09\uff1a\u7ea6 4,000,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6263\u9664\u603b\u989d = 11,000,000 + 8,800,000 + 4,000,000 = 23,800,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u6b65\u9aa4\u4e09\uff1a\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d = 49,270,000 \u2013 23,800,000 = 25,470,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u663e\u7136\uff0c\u672c\u6848\u4e2d\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e0e\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e94\u7a0e\u6240\u5f97\u989d\u4e4b\u95f4\u7684\u5dee\u989d\u63a5\u8fd12400\u4e07\u8d8a\u5357\u76fe\u3002\u5982\u679c\u4e0d\u4e86\u89e3\u5404\u9879\u6263\u9664\u9879\uff0c\u5e94\u7f34\u7a0e\u6b3e\u5c06\u5927\u5e45\u589e\u52a0\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e3a\u6570\u767e\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u7a0e\u52a1\u7ed3\u7b97\u548c\u7a0e\u52a1\u7533\u62a5\u670d\u52a1\u7684\u8fc7\u7a0b\u4e2d\uff0cMAN \u53d1\u73b0\u4e86\u4ee5\u4e0b\u5e38\u89c1\u9519\u8bef\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6df7\u6dc6\u4e86\u603b\u6536\u5165\u548c\u5e94\u7a0e\u6536\u5165\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u5728\u8ba1\u7b97\u7a0e\u6b3e\u65f6\uff0c\u4f1a\u4f7f\u7528\u5168\u90e8\u5de5\u8d44\u603b\u989d\uff0c\u800c\u5ffd\u7565\u4e86\u514d\u7a0e\u6d25\u8d34\u3002\u8fd9\u4f1a\u4e0d\u5fc5\u8981\u5730\u589e\u52a0\u5458\u5de5\u7684\u7a0e\u8d1f\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u53d7\u629a\u517b\u4eba\u63d0\u4f9b\u7684\u8bc1\u660e\u6587\u4ef6\u65e0\u6548\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6ca1\u6709\u51fa\u751f\u8bc1\u660e\u3001\u5730\u65b9\u5f53\u5c40\u786e\u8ba4\u7684\u60c5\u51b5\u4e0b\u7533\u62a5\u53d7\u629a\u517b\u4eba\uff0c\u6216\u8005\u5ef6\u8fdf\u5bf9\u53d7\u629a\u517b\u4eba\u8fdb\u884c\u7a0e\u52a1\u767b\u8bb0\uff0c\u90fd\u53ef\u80fd\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u5728\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u62d2\u7edd\u6263\u9664\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u672a\u80fd\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7a0e\u6cd5\u901a\u5e38\u4f1a\u8f85\u4ee5\u901a\u544a\u548c\u5b98\u65b9\u6587\u4ef6\uff08\u4f8b\u5982\u7b2c92\/2015\/TT-BTC\u53f7\u901a\u544a\uff09\u3002\u4f7f\u7528\u8fc7\u65f6\u7684\u6cd5\u89c4\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7a0e\u52a1\u7533\u62a5\u51fa\u73b0\u7cfb\u7edf\u6027\u9519\u8bef\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4f01\u4e1a\u4e13\u4e1a\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u6d41\u7a0b\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6709\u6548\u7ba1\u7406\u5e94\u7a0e\u6536\u5165\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\uff0c\u4f01\u4e1a\u9700\u8981\u5efa\u7acb\u6807\u51c6\u5316\u7684\u6d41\u7a0b\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6536\u96c6\u5e76\u5206\u7c7b\u6536\u5165\u51ed\u8bc1\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6536\u96c6\u6240\u6709\u4e0e\u5de5\u8d44\u3001\u5956\u91d1\u548c\u5176\u4ed6\u798f\u5229\u76f8\u5173\u7684\u5355\u636e\u3002\u4ece\u4e00\u5f00\u59cb\u5c31\u8fdb\u884c\u6b63\u786e\u7684\u5206\u7c7b\u6709\u52a9\u4e8e\u51c6\u786e\u786e\u5b9a\u54ea\u4e9b\u9879\u76ee\u5c5e\u4e8e\u5e94\u7a0e\u6536\u5165\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8bf7\u67e5\u770b\u7a0e\u6536\u62b5\u6263\u6e05\u5355\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6bcf\u5e74\u90fd\u5fc5\u987b\u8981\u6c42\u5458\u5de5\u66f4\u65b0\u5bb6\u5ead\u60c5\u51b5\u3002\u8fd9\u662f\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\u786e\u5b9a\u6263\u9664\u989d\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4f7f\u7528\u7a0e\u52a1\u7533\u62a5\u652f\u6301\u8f6f\u4ef6\uff08HTKK\uff09\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6280\u672f\u7684\u5e94\u7528\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u5de5\u8ba1\u7b97\u9519\u8bef\u3002\u7136\u800c\uff0c\u7528\u6237\u4ecd\u7136\u9700\u8981\u4e86\u89e3\u5e94\u7a0e\u6536\u5165\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u9002\u7528\u6536\u5165\u7684\u6027\u8d28\uff0c\u4ee5\u9a8c\u8bc1\u6570\u636e\u7684\u6709\u6548\u6027\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u7a0e\u52a1\u987e\u95ee\u5728\u4f18\u5316\u5e94\u7a0e\u6536\u5165\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u8d1f\u503a\u65b9\u9762\u7684\u4f5c\u7528\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6570\u5b57\u65f6\u4ee3\uff0c\u7a0e\u52a1\u673a\u5173\u6b63\u65e5\u76ca\u52a0\u5f3a\u5bf9\u7535\u5b50\u6570\u636e\u7684\u7ba1\u7406\u3002\u7eb3\u7a0e\u4eba\u81ea\u884c\u7533\u62a5\u6709\u65f6\u5f0a\u5927\u4e8e\u5229\u3002.<\/span><\/p>\n<figure id=\"attachment_4305\" aria-describedby=\"caption-attachment-4305\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4305\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-tu-van-thue-trong-viec-toi-uu-hoa-thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a t\u01b0 v\u1ea5n thu\u1ebf trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-tu-van-thue-trong-viec-toi-uu-hoa-thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-tu-van-thue-trong-viec-toi-uu-hoa-thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-tu-van-thue-trong-viec-toi-uu-hoa-thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-tu-van-thue-trong-viec-toi-uu-hoa-thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Vai-tro-cua-tu-van-thue-trong-viec-toi-uu-hoa-thu-nhap-chiu-thue-va-Thu-nhap-tinh-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4305\" class=\"wp-caption-text\">\u7a0e\u52a1\u987e\u95ee\u5728\u4f18\u5316\u5e94\u7a0e\u6536\u5165\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u8d1f\u503a\u65b9\u9762\u7684\u4f5c\u7528\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u5408\u7406\u7684\u85aa\u916c\u7ed3\u6784\uff0c\u4f18\u5316\u514d\u7a0e\u6d25\u8d34\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bf7\u786e\u4fdd\u60a8\u7684\u4e2a\u4eba\u6d25\u8d34\u7533\u8bf7\u6587\u4ef6\u9f50\u5168\u5e76\u6309\u65f6\u63d0\u4ea4\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u673a\u5173\u5bf9\u7eb3\u7a0e\u6240\u5f97\u989d\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u8ba1\u7b97\u8fdb\u884c\u5ba1\u8ba1\u548c\u68c0\u67e5\u671f\u95f4\uff0c\u4ee3\u8868\u5ba2\u6237\u4e0e\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u4ea4\u6d89\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u81ea\u8c6a\u5730\u6210\u4e3a\u503c\u5f97\u4fe1\u8d56\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u63d0\u4f9b\u5168\u9762\u7684\u7a0e\u52a1\u89e3\u51b3\u65b9\u6848\uff0c\u5e2e\u52a9\u4f01\u4e1a\u5b89\u5fc3\u4e13\u6ce8\u4e8e\u53d1\u5c55\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;\">\u5728\u8d8a\u5357\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u4f53\u7cfb\u4e2d\uff0c\u5e94\u7a0e\u6536\u5165\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u5bc6\u4e0d\u53ef\u5206\u3002\u7406\u89e3\u5e76\u51c6\u786e\u8fd0\u7528\u8fd9\u4e9b\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4e2a\u4eba\u5c65\u884c\u516c\u6c11\u4e49\u52a1\uff0c\u4e5f\u662f\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u8d22\u52a1\u98ce\u9669\u7684\u5de5\u5177\u3002\u5728\u7ecf\u6d4e\u5f62\u52bf\u52a8\u8361\u7684\u80cc\u666f\u4e0b\uff0c\u7a0e\u6536\u653f\u7b56\u4e0d\u65ad\u66f4\u65b0\u4ee5\u9002\u5e94\u4e0d\u65ad\u53d8\u5316\u7684\u5b9e\u9645\u60c5\u51b5\uff0c\u8fd9\u5c31\u8981\u6c42\u4f1a\u8ba1\u5e08\u5177\u5907\u654f\u9510\u7684\u6d1e\u5bdf\u529b\u548c\u624e\u5b9e\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u548c\u4e2a\u4eba\u6709\u6548\u5904\u7406\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u4e8b\u5b9c\uff0cMAN \u2013 Master Accountant Network \u63d0\u4f9b\u4e86\u4e00\u4e2a\u5168\u9762\u4e13\u4e1a\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u751f\u6001\u7cfb\u7edf\u3002\u4ece\u5ba1\u8ba1\u5230\u786e\u4fdd\u8d22\u52a1\u62a5\u544a\u7684\u900f\u660e\u5ea6\uff0c, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2 <\/span><\/a><span style=\"font-weight: 400;\">\u4f18\u5316\u548c\u66f4\u65b0\u7b56\u7565\uff0c\u4ee5 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\"> MAN \u63d0\u4f9b\u4e00\u6574\u5957\u7efc\u5408\u670d\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u964d\u4f4e\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u9075\u5b88\u548c\u53ca\u65f6\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>\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\u5e94\u7a0e\u6536\u5165\u548c\u9700\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u6536\u5165\u7684\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>\u6625\u8282\u5956\u91d1\u662f\u5426\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u6625\u8282\u5956\u91d1\u548c\u8282\u65e5\u5956\u91d1\u5c5e\u4e8e\u5de5\u8d44\u6536\u5165\uff0c\u5fc5\u987b\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff0c\u4ee5\u786e\u5b9a\u5e94\u7f34\u7eb3\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u989d\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\u53ef\u4ee5\u4e3a\u5e74\u8fc8\u7684\u7236\u6bcd\u7533\u8bf7\u7a0e\u6536\u51cf\u514d\u5417\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\uff0c\u5982\u679c\u7236\u6bcd\u5df2\u8fc7\u5de5\u4f5c\u5e74\u9f84\uff0c\u6216\u8005\u867d\u5df2\u8fc7\u5de5\u4f5c\u5e74\u9f84\u4f46\u6b8b\u75be\u3001\u65e0\u6cd5\u5de5\u4f5c\uff0c\u4e14\u5e73\u5747\u6708\u6536\u5165\u4e0d\u8d85\u8fc7 1,000,000 \u8d8a\u5357\u76fe\u3002.                    <\/p>\n                <\/div>\n            <\/div>\n        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Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ngh\u00ecn tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-4302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tncn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4302","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=4302"}],"version-history":[{"count":9,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4302\/revisions"}],"predecessor-version":[{"id":4316,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4302\/revisions\/4316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4304"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}