{"id":4548,"date":"2026-02-09T14:49:51","date_gmt":"2026-02-09T07:49:51","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4548"},"modified":"2026-02-09T14:49:51","modified_gmt":"2026-02-09T07:49:51","slug":"tu-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/tu-quyet-toan-thue-tncn\/","title":{"rendered":"2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u5728\u7ebf\u7533\u62a5\u6307\u5357\uff082026 \u5e74\u7248\uff09\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh s\u1ed1 h\u00f3a, t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 online \u0111\u00e3 tr\u1edf th\u00e0nh k\u1ef9 n\u0103ng t\u00e0i ch\u00ednh thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong k\u00ea khai c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn c\u00e1 nh\u00e2n m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf, ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t n\u0103m 2026 v\u1ec1 quy tr\u00ecnh t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN online theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, gi\u00fap b\u1ea1n ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\"><b>Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u00e1 nh\u00e2n c\u1ea7n th\u1ef1c hi\u1ec7n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 quy tr\u00ecnh c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ef1 k\u00ea khai t\u1ed5ng thu nh\u1eadp n\u0103m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd nh\u1eb1m chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u ng\u00e2n s\u00e1ch. \u0110\u1ed3ng th\u1eddi, \u0111\u00e2y c\u0169ng l\u00e0 quy\u1ec1n l\u1ee3i \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1ch t\u1ef1 <\/span><a href=\"https:\/\/thue.man.net.vn\/quyet-toan-thue-tncn\/\"><span style=\"font-weight: 400;\">quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/a><span style=\"font-weight: 400;\"> gi\u00fap c\u00e1 nh\u00e2n tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd. Th\u1ef1c t\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i th\u01b0\u1eddng b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p cao h\u01a1n m\u1ee9c l\u0169y ti\u1ebfn th\u1ef1c t\u1ebf. N\u1ebfu kh\u00f4ng quy\u1ebft to\u00e1n, b\u1ea1n s\u1ebd m\u1ea5t kho\u1ea3n ho\u00e0n thu\u1ebf \u0111\u00e1ng k\u1ec3 v\u00e0 g\u1eb7p kh\u00f3 kh\u0103n khi xin Visa ho\u1eb7c ch\u1ee9ng minh t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<figure id=\"attachment_4550\" aria-describedby=\"caption-attachment-4550\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4550\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-phap-luat-va-doi-tuong-phai-tu-quyet-toan-thue-TNCN.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-phap-luat-va-doi-tuong-phai-tu-quyet-toan-thue-TNCN.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-phap-luat-va-doi-tuong-phai-tu-quyet-toan-thue-TNCN-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-phap-luat-va-doi-tuong-phai-tu-quyet-toan-thue-TNCN-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-phap-luat-va-doi-tuong-phai-tu-quyet-toan-thue-TNCN-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-dinh-phap-luat-va-doi-tuong-phai-tu-quyet-toan-thue-TNCN-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4550\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n tr\u1eeb v\u00e0 ch\u1ebf t\u00e0i x\u1eed l\u00fd theo lu\u1eadt \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ai l\u00e0 ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><b>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/b><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN d\u1ef1a tr\u00ean ngu\u1ed3n thu nh\u1eadp v\u00e0 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 k\u00ea khai bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i hai n\u01a1i tr\u1edf l\u00ean kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n tr\u00ean 50.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n n\u1ed9p th\u1eeba thu\u1ebf v\u00e0 c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb k\u1ef3 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i quy\u1ebft to\u00e1n tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed1i gi\u1ea3n th\u1ee7 t\u1ee5c, c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n t\u1ef1 quy\u1ebft to\u00e1n <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tncn\/\"><span style=\"font-weight: 400;\">thu\u1ebf TNCN<\/span><\/a><span style=\"font-weight: 400;\"> n\u1ebfu:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf n\u1ed9p th\u00eam sau khi quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb 10%.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>M\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><b>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/b><\/a><span style=\"font-weight: 400;\">, m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi gian ch\u1eadm n\u1ed9p<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t ti\u1ec1n d\u1ef1 ki\u1ebfn<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 01 &#8211; 30 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 31 &#8211; 60 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 61 &#8211; 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ean 90 ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000 VN\u0110<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 (cho k\u1ef3 t\u00ednh thu\u1ebf 2025)<\/b><\/h2>\n<figure id=\"attachment_4552\" aria-describedby=\"caption-attachment-4552\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4552\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-han-tu-quyet-toan-thue-TNCN-nam-2026-cho-ky-tinh-thue-2025.jpg\" alt=\"Th\u1eddi h\u1ea1n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 (cho k\u1ef3 t\u00ednh thu\u1ebf 2025)\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-han-tu-quyet-toan-thue-TNCN-nam-2026-cho-ky-tinh-thue-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-han-tu-quyet-toan-thue-TNCN-nam-2026-cho-ky-tinh-thue-2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-han-tu-quyet-toan-thue-TNCN-nam-2026-cho-ky-tinh-thue-2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-han-tu-quyet-toan-thue-TNCN-nam-2026-cho-ky-tinh-thue-2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Thoi-han-tu-quyet-toan-thue-TNCN-nam-2026-cho-ky-tinh-thue-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4552\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 (cho k\u1ef3 t\u00ednh thu\u1ebf 2025)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, m\u1ed1c th\u1eddi gian t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng. Vi\u1ec7c ghi nh\u1edb c\u00e1c m\u1ed1c n\u00e0y gi\u00fap b\u1ea1n ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> H\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y <\/span><b>31\/03\/2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n:<\/b><span style=\"font-weight: 400;\"> H\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y <\/span><b>30\/04\/2026<\/b><span style=\"font-weight: 400;\">. Do tr\u00f9ng k\u1ef3 ngh\u1ec9 l\u1ec5, th\u1eddi h\u1ea1n th\u01b0\u1eddng d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau l\u1ec5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu b\u1ea1n th\u1ef1c hi\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1ec9 \u0111\u1ec3 nh\u1eadn ho\u00e0n thu\u1ebf n\u1ed9p th\u1eeba, b\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 sau th\u1eddi h\u1ea1n tr\u00ean m\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN chuy\u00ean nghi\u1ec7p<\/b><\/h2>\n<figure id=\"attachment_4549\" aria-describedby=\"caption-attachment-4549\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4549\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ho-so-can-chuan-bi-de-tu-quyet-toan-thue-TNCN-chuyen-nghiep.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN chuy\u00ean nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ho-so-can-chuan-bi-de-tu-quyet-toan-thue-TNCN-chuyen-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ho-so-can-chuan-bi-de-tu-quyet-toan-thue-TNCN-chuyen-nghiep-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ho-so-can-chuan-bi-de-tu-quyet-toan-thue-TNCN-chuyen-nghiep-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ho-so-can-chuan-bi-de-tu-quyet-toan-thue-TNCN-chuyen-nghiep-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Ho-so-can-chuan-bi-de-tu-quyet-toan-thue-TNCN-chuyen-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4549\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ec3 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN chuy\u00ean nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 qu\u00e1 tr\u00ecnh di\u1ec5n ra hanh th\u00f4ng, NNT c\u1ea7n t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1. Thi\u1ebfu ch\u1ee9ng t\u1eeb l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c ch\u1eadm x\u1eed l\u00fd.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai quy\u1ebft to\u00e1n:<\/b><span style=\"font-weight: 400;\"> M\u1eabu <\/span><a href=\"https:\/\/drive.google.com\/file\/d\/1St7yRsq9m_q2mPE5LHTcvE8Gdvf0GxiE\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><b>02\/QTT-TNCN<\/b><\/a><span style=\"font-weight: 400;\"> theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/b><span style=\"font-weight: 400;\"> M\u1eabu 02-1\/BK-QTT-TNCN cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> B\u1ea3n g\u1ed1c ho\u1eb7c b\u1ea3n \u0111i\u1ec7n t\u1eed t\u1eeb \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb \u0111\u00f3ng g\u00f3p:<\/b><span style=\"font-weight: 400;\"> Bi\u00ean lai t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o ho\u1eb7c b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh 7 b\u01b0\u1edbc t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN Online m\u1edbi nh\u1ea5t<\/b><\/h2>\n<figure id=\"attachment_4551\" aria-describedby=\"caption-attachment-4551\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4551\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-7-buoc-tu-quyet-toan-thue-TNCN-Online-moi-nhat.jpg\" alt=\"Quy tr\u00ecnh 7 b\u01b0\u1edbc t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN Online m\u1edbi nh\u1ea5t\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-7-buoc-tu-quyet-toan-thue-TNCN-Online-moi-nhat.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-7-buoc-tu-quyet-toan-thue-TNCN-Online-moi-nhat-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-7-buoc-tu-quyet-toan-thue-TNCN-Online-moi-nhat-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-7-buoc-tu-quyet-toan-thue-TNCN-Online-moi-nhat-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-7-buoc-tu-quyet-toan-thue-TNCN-Online-moi-nhat-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4551\" class=\"wp-caption-text\">Quy tr\u00ecnh 7 b\u01b0\u1edbc t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN Online m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 t\u1ed1i \u01b0u h\u00f3a h\u1ec7 th\u1ed1ng gi\u00fap vi\u1ec7c t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n qua c\u1ed5ng \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u1ea7n \u0111\u1ebfn tr\u1ef1c ti\u1ebfp chi c\u1ee5c thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Truy c\u1eadp v\u00e0 \u0110\u0103ng nh\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Truy c\u1eadp <\/span><a href=\"http:\/\/canhan.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><b>canhan.gdt.gov.vn<\/b><\/a><span style=\"font-weight: 400;\">. \u0110\u0103ng nh\u1eadp b\u1eb1ng MST v\u00e0 m\u1eadt kh\u1ea9u ho\u1eb7c t\u00e0i kho\u1ea3n \u0110\u1ecbnh danh \u0111i\u1ec7n t\u1eed (VNeID).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: Ch\u1ecdn ch\u1ee9c n\u0103ng K\u00ea khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i menu, ch\u1ecdn <\/span><b>Quy\u1ebft to\u00e1n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> -&gt; <\/span><b>K\u00ea khai thu\u1ebf tr\u1ef1c tuy\u1ebfn<\/b><span style=\"font-weight: 400;\">. H\u00e3y ch\u1ecdn \u0111\u00fang m\u1eabu t\u1edd khai theo Th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: \u0110i\u1ec1n th\u00f4ng tin t\u1edd khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn n\u0103m quy\u1ebft to\u00e1n 2025 v\u00e0 c\u01a1 quan thu\u1ebf. H\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf khi b\u1ea1n nh\u1eadp MST \u0111\u01a1n v\u1ecb chi tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: Nh\u1eadp d\u1eef li\u1ec7u thu nh\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>[23]:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>[26]:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>[27]:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>[34]:<\/b><span style=\"font-weight: 400;\"> T\u1ed5ng thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra k\u1ebft qu\u1ea3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n. N\u1ebfu <\/span><b>[44]<\/b><span style=\"font-weight: 400;\"> d\u01b0\u01a1ng, b\u1ea1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. N\u1ebfu <\/span><b>[42]<\/b><span style=\"font-weight: 400;\"> c\u00f3 gi\u00e1 tr\u1ecb, b\u1ea1n c\u1ea7n n\u1ed9p th\u00eam ti\u1ec1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 6: Ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 ho\u00e0n ti\u1ec1n, b\u1ea1n ph\u1ea3i cung c\u1ea5p ch\u00ednh x\u00e1c s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf chuy\u1ec3n kho\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 7: N\u1ed9p h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecdn <\/span><b>Ho\u00e0n th\u00e0nh k\u00ea khai<\/b><span style=\"font-weight: 400;\"> -&gt; <\/span><b>K\u1ebft xu\u1ea5t XML<\/b><span style=\"font-weight: 400;\">. Nh\u1ea5n <\/span><b>N\u1ed9p t\u1edd khai<\/b><span style=\"font-weight: 400;\">, x\u00e1c th\u1ef1c OTP v\u00e0 \u0111\u00ednh k\u00e8m file ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng l\u01b0u \u00fd &#8220;v\u00e0ng&#8221; khi t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00f2i h\u1ecfi s\u1ef1 t\u1ec9 m\u1ec9. C\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb b\u1ea1n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n \u0111i\u1ec7n t\u1eed:<\/b><span style=\"font-weight: 400;\"> \u0110\u0103ng k\u00fd qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t t\u00e0i kho\u1ea3n thu\u1ebf nhanh ch\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ea3m b\u1ea3o ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t MST. N\u1ebfu c\u00f3 2 MST, c\u1ea7n c\u1eadp nh\u1eadt thay \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 d\u00f9ng ch\u1ee9ng t\u1eeb c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf ho\u1eb7c in t\u1eeb ph\u1ea7n m\u1ec1m ch\u00ednh th\u1ee9c c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra m\u1ee5c <\/span><b>Tra c\u1ee9u t\u1edd khai<\/b><span style=\"font-weight: 400;\"> sau 1-2 ng\u00e0y \u0111\u1ec3 xem h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn hay b\u1ecb t\u1eeb ch\u1ed1i.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 quy tr\u00ecnh k\u1ef9 thu\u1eadt \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u1ec1 con s\u1ed1 v\u00e0 am hi\u1ec3u ph\u00e1p lu\u1eadt. Th\u1ef1c hi\u1ec7n \u0111\u00fang kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m c\u00f4ng d\u00e2n m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n. Hy v\u1ecdng b\u00e0i vi\u1ebft gi\u00fap b\u1ea1n t\u1ef1 tin th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ph\u1ee9c t\u1ea1p ho\u1eb7c b\u1eadn r\u1ed9n, MAN \u2013 Master Accountant Network cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/quyet-toan-thue\/\"><b>Quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/a><b> TNCN tr\u1ecdn g\u00f3i:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n thu\u1ebf nhanh, \u0111\u00fang lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><b>Ki\u1ec3m to\u00e1n<\/b><\/a><b> &amp; <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\"><b>K\u1ebf to\u00e1n thu\u1ebf<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> T\u1ed1i \u01b0u chi ph\u00ed, qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/tu-van-thue\/\"><b>T\u01b0 v\u1ea5n thu\u1ebf<\/b><\/a><b> &amp; <\/b><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/bao-cao-thue\/\"><b>B\u00e1o c\u00e1o thu\u1ebf<\/b><\/a><b>:<\/b><span style=\"font-weight: 400;\"> H\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p \u0111a qu\u1ed1c gia.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eebng \u0111\u1ec3 sai s\u00f3t d\u1eabn \u0111\u1ebfn kho\u1ea3n ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3. H\u00e3y li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 b\u1ea1n t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \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;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Freelancer c\u00f3 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu t\u1ed5ng thu nh\u1eadp \u0111\u1ea1t m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10%. Quy\u1ebft to\u00e1n gi\u00fap b\u1ea1n l\u1ea5y l\u1ea1i ph\u1ea7n thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu thu nh\u1eadp th\u1ef1c t\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ch\u1ecbu thu\u1ebf cao.                    <\/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>Qu\u00ean m\u1eadt kh\u1ea9u t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i l\u00e0m sao?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tS\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng Qu\u00ean m\u1eadt kh\u1ea9u. H\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi m\u00e3 x\u00e1c th\u1ef1c v\u1ec1 email ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i b\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd.                    <\/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>T\u00f4i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n h\u1ed9 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p nh\u01b0 MAN - Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.                    <\/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\": \"Freelancer c\u00f3 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 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, n\u1ebfu t\u1ed5ng thu nh\u1eadp \u0111\u1ea1t m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10%. Quy\u1ebft to\u00e1n gi\u00fap b\u1ea1n l\u1ea5y l\u1ea1i ph\u1ea7n thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu thu nh\u1eadp th\u1ef1c t\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ch\u1ecbu thu\u1ebf cao.\"\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 m\u1eadt kh\u1ea9u t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i l\u00e0m sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng Qu\u00ean m\u1eadt kh\u1ea9u. H\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi m\u00e3 x\u00e1c th\u1ef1c v\u1ec1 email ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i b\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd.\"\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\": \"T\u00f4i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n h\u1ed9 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 c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean nghi\u1ec7p nh\u01b0 MAN - Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh s\u1ed1 h\u00f3a, t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2025 online \u0111\u00e3 tr\u1edf th\u00e0nh k\u1ef9 n\u0103ng t\u00e0i ch\u00ednh thi\u1ebft y\u1ebfu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong k\u00ea khai c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn c\u00e1 nh\u00e2n m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf, ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4553,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-4548","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\/4548","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=4548"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4548\/revisions"}],"predecessor-version":[{"id":4554,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4548\/revisions\/4554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4553"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}