{"id":5169,"date":"2026-03-18T11:32:26","date_gmt":"2026-03-18T04:32:26","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5169"},"modified":"2026-03-18T11:32:26","modified_gmt":"2026-03-18T04:32:26","slug":"quyet-toan-thue-tncn-cho-nguoi-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/quyet-toan-thue-tncn-cho-nguoi-nuoc-ngoai\/","title":{"rendered":"\u5916\u56fd\u4eba\u56de\u56fd\u540e\u4e2a\u4eba\u6240\u5f97\u7a0e\u7ed3\u7b97\u6307\u5357\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI). Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u0103ng tr\u01b0\u1edfng trung b\u00ecnh 10-15% m\u1ed7i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 t\u0103ng tr\u01b0\u1edfng n\u00e0y k\u00e9o theo nhu c\u1ea7u x\u1eed l\u00fd c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf t\u0103ng cao. Vi\u1ec7c th\u1ef1c hi\u1ec7n sai quy tr\u00ecnh kh\u00f4ng ch\u1ec9 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh 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\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn c\u1ee7a doanh nghi\u1ec7p v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<figure id=\"attachment_5171\" aria-describedby=\"caption-attachment-5171\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5171\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tam-quan-trong-cua-viec-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tam-quan-trong-cua-viec-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tam-quan-trong-cua-viec-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tam-quan-trong-cua-viec-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tam-quan-trong-cua-viec-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-va-tam-quan-trong-cua-viec-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5171\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi nhi\u1ec1u v\u0103n b\u1ea3n kh\u00e1c nhau. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn <\/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;\"> cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i m\u00e0 kh\u00f4ng g\u1eb7p ph\u1ea3i c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt tr\u1ecdng t\u00e2m bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/b><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh chung v\u1ec1 th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>111\/2013\/TT-BTC \u901a\u51fd<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>80\/2021\/TT-BTC \u901a\u51fd<\/b><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 m\u1eabu bi\u1ec3u t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/b><span style=\"font-weight: 400;\">\uff1a\u8be6\u7ec6\u8bf4\u660e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u67d0\u4e9b\u6761\u6b3e\u7684\u89c4\u7ae0\u3002.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i gi\u00fap c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu \u0111\u1ec3 n\u1ed9p b\u1ed5 sung ho\u1eb7c s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i chu\u1ea9n b\u1ecb r\u1eddi Vi\u1ec7t Nam. C\u01a1 quan xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 th\u1ec3 ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi cho ph\u00e9p xu\u1ea5t c\u1ea3nh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u01b0\u1ee3ng t\u00f4n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i s\u00e2u v\u00e0o h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n <\/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;\"> cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1 nh\u00e2n \u0111\u00f3 thu\u1ed9c di\u1ec7n &#8220;C\u00e1 nh\u00e2n c\u01b0 tr\u00fa&#8221; hay &#8220;C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa&#8221;. T\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn bi\u1ec3u thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa (Resident)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, m\u1ed9t ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa n\u1ebfu th\u1ecfa m\u00e3n m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam (th\u1ebb th\u01b0\u1eddng tr\u00fa\/t\u1ea1m tr\u00fa ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 t\u1eeb 90 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa (Non-resident)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean. \u0110\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y, vi\u1ec7c h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng \u0111\u01a1n gi\u1ea3n h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ecd ch\u1ec9 b\u1ecb kh\u1ea5u tr\u1eeb 20% tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i ngu\u1ed3n. Th\u00f4ng th\u01b0\u1eddng, nh\u00f3m n\u00e0y kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn thu nh\u1eadp to\u00e0n c\u1ea7u.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/strong><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 44.6894%;\"><b>\u5c45\u6c11\u4e2a\u4eba<\/b><\/td>\n<td style=\"text-align: center; width: 34.6693%;\"><b>\u975e\u5c45\u6c11\u4e2a\u4eba<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">Th\u1eddi gian c\u00f3 m\u1eb7t<\/span><\/td>\n<td style=\"text-align: center; width: 44.6894%;\"><span style=\"font-weight: 400;\">T\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center; width: 34.6693%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 183 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">\u9002\u7528\u7a0e\u7387<\/span><\/td>\n<td style=\"text-align: center; width: 44.6894%;\"><span style=\"font-weight: 400;\">Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (5% &#8211; 35%)<\/span><\/td>\n<td style=\"text-align: center; width: 34.6693%;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n 20%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u6263\u9664<\/span><\/td>\n<td style=\"text-align: center; width: 44.6894%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center; width: 34.6693%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 19.7395%;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n<\/span><\/td>\n<td style=\"text-align: center; width: 44.6894%;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n khi v\u1ec1 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center; width: 34.6693%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng quy\u1ebft to\u00e1n (kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<figure id=\"attachment_5170\" aria-describedby=\"caption-attachment-5170\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5170\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-bat-buoc-phai-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-bat-buoc-phai-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-bat-buoc-phai-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-bat-buoc-phai-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-bat-buoc-phai-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cac-truong-hop-bat-buoc-phai-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5170\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc \u0111\u1ec1u c\u00f3 quy tr\u00ecnh gi\u1ed1ng nhau. T\u00f9y v\u00e0o th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u1ed5ng thu nh\u1eadp trong n\u0103m, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c k\u1ecbch b\u1ea3n c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng v\u00e0 v\u1ec1 n\u01b0\u1edbc gi\u1eefa n\u0103m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t khi c\u1ea7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. C\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m xu\u1ea5t c\u1ea3nh. N\u1ebfu c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb chi tr\u1ea3 s\u1ebd th\u1ef1c hi\u1ec7n khai thay theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy\u1ebft to\u00e1n thu\u1ebf cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa trong n\u0103m \u0111\u1ea7u ti\u00ean<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu trong n\u0103m \u0111\u1ea7u ti\u00ean ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c l\u00e0 tr\u00ean 183 ng\u00e0y, th\u00ec n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t s\u1ebd l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c. T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ngh\u1ec9 vi\u1ec7c nh\u01b0ng v\u1eabn \u1edf l\u1ea1i Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n ngh\u1ec9 vi\u1ec7c t\u1ea1i c\u00f4ng ty c\u0169 nh\u01b0ng v\u1eabn l\u00e0m vi\u1ec7c t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u0169 kh\u00f4ng th\u1ec3 quy\u1ebft to\u00e1n thay to\u00e0n b\u1ed9 n\u0103m. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n s\u1ebd t\u1ef1 th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 bi\u1ec3u thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng sai bi\u1ec3u thu\u1ebf l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf. Khi th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa, c\u00f4ng th\u1ee9c t\u00ednh d\u1ef1a tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8ba1\u7b97\u516c\u5f0f\uff1a<\/b><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\">\n<p style=\"text-align: center;\"><b>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = (Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t) &#8211; Kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1eadc th\u1ebf<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, Thu nh\u1eadp t\u00ednh thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (Gia c\u1ea3nh, b\u1ea3o hi\u1ec3m, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n n\u0103m 2026:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 1: \u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng &#8211; 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 2: Tr\u00ean 5 \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng &#8211; 10%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 3: Tr\u00ean 10 \u0111\u1ebfn 18 tri\u1ec7u \u0111\u1ed3ng &#8211; 15%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 4: Tr\u00ean 18 \u0111\u1ebfn 32 tri\u1ec7u \u0111\u1ed3ng &#8211; 20%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 5: Tr\u00ean 32 \u0111\u1ebfn 52 tri\u1ec7u \u0111\u1ed3ng &#8211; 25%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 6: Tr\u00ean 52 \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng &#8211; 30%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 7: Tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng &#8211; 35%<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd quy \u0111\u1ed5i thu nh\u1eadp ngo\u1ea1i t\u1ec7 sang VN\u0110 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<figure id=\"attachment_5173\" aria-describedby=\"caption-attachment-5173\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5173\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai.jpg\" alt=\"Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thanh-phan-ho-so-thuc-hien-huong-dan-quyet-toan-thue-TNCN-cho-nguoi-nuoc-ngoai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5173\" class=\"wp-caption-text\">Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd sau theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7eb3\u7a0e\u7533\u62a5\u8868<\/b><span style=\"font-weight: 400;\">: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/lao-dong-tien-luong\/mau-02qtttncn-to-khai-quyet-toan-thue-thu-nhap-ca-nhan-moi-nhat-2024-co-dang-ra-sao-16765.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 02\/QTT-TNCN<\/span><\/a><span style=\"font-weight: 400;\"> (t\u1ef1 quy\u1ebft to\u00e1n) ho\u1eb7c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat-viec-lam\/tai-mau-05-qtt-tncn-to-khai-quyet-toan-thue-tncn-moi-nhat-nam-2025-cach-dien-mau-to-khai-quyet-toan-thue-tncn-mau-05-qtt-tncn-13673.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 05\/QTT-TNCN<\/span><\/a><span style=\"font-weight: 400;\"> (t\u1ed5 ch\u1ee9c chi tr\u1ea3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea<\/b><span style=\"font-weight: 400;\">: M\u1eabu s\u1ed1 05-1\/PBT-TNCN, 05-2\/PBT-TNCN, 05-3\/PBT-TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7a0e\u6536\u51cf\u514d\u8bc1\u660e<\/b><span style=\"font-weight: 400;\">: B\u1ea3n g\u1ed1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6536\u5165\u8bc1\u660e\u4fe1<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n c\u00f3 x\u00e1c nh\u1eadn k\u00e8m b\u1ea3n d\u1ecbch thu\u1eadt c\u00f4ng ch\u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed9 chi\u1ebfu b\u1ea3n sao<\/b><span style=\"font-weight: 400;\">: Photo c\u00e1c trang c\u00f3 d\u1ea5u nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea5y \u1ee7y quy\u1ec1n<\/b><span style=\"font-weight: 400;\">: N\u1ebfu c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thay c\u00e1c th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd r\u1eb1ng vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 hi\u1ec7n nay ch\u1ee7 y\u1ebfu th\u1ef1c hi\u1ec7n qua c\u1ed5ng Etax. Tuy nhi\u00ean b\u1ea3n c\u1ee9ng v\u1eabn c\u1ea7n l\u01b0u tr\u1eef ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u00f9y theo y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf khi v\u1ec1 n\u01b0\u1edbc<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc th\u01b0\u1eddng bao g\u1ed3m 4 b\u01b0\u1edbc c\u01a1 b\u1ea3n m\u00e0 k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Thu th\u1eadp th\u00f4ng tin v\u00e0 x\u00e1c \u0111\u1ecbnh ng\u00e0y c\u01b0 tr\u00fa<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra h\u1ed9 chi\u1ebfu \u0111\u1ec3 \u0111\u1ebfm ch\u00ednh x\u00e1c s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam. T\u00ednh to\u00e1n t\u1ed5ng thu nh\u1eadp bao g\u1ed3m l\u01b0\u01a1ng, th\u01b0\u1edfng, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p thu\u00ea nh\u00e0, xe \u0111\u01b0a \u0111\u00f3n v\u00e0 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: K\u00ea khai tr\u1ef1c tuy\u1ebfn<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK ho\u1eb7c khai tr\u1ef1c ti\u1ebfp tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed. Ch\u1ecdn \u0111\u00fang m\u1eabu t\u1edd khai d\u1ef1a tr\u00ean vi\u1ec7c c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n hay \u1ee7y quy\u1ec1n. \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 t\u1ed1i \u01b0u s\u1ed1 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: N\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ti\u1ec1n thu\u1ebf b\u1ed5 sung<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi g\u1eedi t\u1edd khai, c\u00e1 nh\u00e2n\/doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Theo h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c ch\u1eadm n\u1ed9p s\u1ebd b\u1ecb t\u00ednh l\u00e3i 0.03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p, c\u00e1 nh\u00e2n l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng trong h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i gi\u00fap \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh cho chuy\u00ean gia tr\u01b0\u1edbc khi r\u1eddi \u0111i.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><div class=\"su-button-center\"><a href=\"https:\/\/thue.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div><\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p. Theo h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc, th\u1eddi h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00e1 nh\u00e2n xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c v\u1ec1 n\u01b0\u1edbc gi\u1eefa n\u0103m y\u00eau c\u1ea7u ph\u1ea3i quy\u1ebft to\u00e1n ngay. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 tr\u01b0\u1edbc khi r\u1eddi kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n theo h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p b\u1ea3o l\u00e3nh c\u00f3 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean \u0111\u1edbi. C\u00e1c m\u1ee9c ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p t\u1edd khai hi\u1ec7n nay l\u00e0 r\u1ea5t cao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n v\u00e0 th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, MAN \u0111\u00e3 ghi nh\u1eadn m\u1ed9t s\u1ed1 sai s\u00f3t ph\u1ed5 bi\u1ebfn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh sai s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng t\u00ednh ng\u00e0y nh\u1eadp c\u1ea3nh v\u00e0 xu\u1ea5t c\u1ea3nh l\u00e0 \u0111\u1ea7y \u0111\u1ee7 01 ng\u00e0y theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu h\u1ed3 s\u01a1 thu nh\u1eadp to\u00e0n c\u1ea7u<\/b><span style=\"font-weight: 400;\">: Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa ph\u1ea3i ch\u1ecbu thu\u1ebf tr\u00ean thu nh\u1eadp ph\u00e1t sinh c\u1ea3 \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i. Ch\u1ec9 khai thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam l\u00e0 h\u00e0nh vi thi\u1ebfu s\u00f3t l\u1edbn d\u1eabn \u0111\u1ebfn b\u1ecb truy thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng quy \u0111\u1ed5i thu nh\u1eadp tr\u1ea3 thay<\/b><span style=\"font-weight: 400;\">: C\u00e1c kho\u1ea3n c\u00f4ng ty tr\u1ea3 thay nh\u01b0 ti\u1ec1n nh\u00e0, h\u1ecdc ph\u00ed th\u01b0\u1eddng b\u1ecb b\u1ecf qu\u00ean khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u00ean \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf<\/b><span style=\"font-weight: 400;\">: Sau khi quy\u1ebft to\u00e1n xong, c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1eafc r\u1ed1i v\u1ec1 ngh\u0129a v\u1ee5 khai b\u00e1o sau n\u00e0y.<\/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;\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c \u0111i\u1ec1n s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n l\u00e0 quy tr\u00ecnh r\u00e0 so\u00e1t ph\u00e1p l\u00fd to\u00e0n di\u1ec7n. Vi\u1ec7c hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n 45 ng\u00e0y l\u00e0 m\u1ea5u ch\u1ed1t quan tr\u1ecdng nh\u1ea5t. Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thu\u1ebf ng\u00e0y c\u00e0ng th\u1eaft ch\u1eb7t, vi\u1ec7c t\u1ef1 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u00f3 c\u1ed1 v\u1ea5n chuy\u00ean m\u00f4n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb ph\u1ea1t n\u1eb7ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u1eb7c c\u1ea7n m\u1ed9t quy tr\u00ecnh chu\u1ea9n h\u00f3a v\u1ec1 h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, h\u00e3y \u0111\u1ec3 <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p nh\u1ea5t.<\/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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n kh\u00e1c quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3. Theo h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n.                    <\/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>N\u1ebfu ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 v\u1ec1 n\u01b0\u1edbc m\u00e0 ch\u01b0a quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i l\u00e0m sao?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p chi tr\u1ea3 c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi h\u1ecd xu\u1ea5t c\u1ea3nh. N\u1ebfu \u0111\u00e3 v\u1ec1 n\u01b0\u1edbc, vi\u1ec7c nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.                    <\/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>Thu nh\u1eadp t\u1eeb ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTi\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0).                    <\/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\": \"Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n kh\u00e1c quy\u1ebft to\u00e1n thu\u1ebf 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 th\u1ec3. Theo h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c \u0111\u01a1n v\u1ecb d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p th\u1ef1c hi\u1ec7n.\"\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\": \"N\u1ebfu ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 v\u1ec1 n\u01b0\u1edbc m\u00e0 ch\u01b0a quy\u1ebft to\u00e1n th\u00ec 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\": \"Doanh nghi\u1ec7p chi tr\u1ea3 c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi h\u1ecd xu\u1ea5t c\u1ea3nh. N\u1ebfu \u0111\u00e3 v\u1ec1 n\u01b0\u1edbc, vi\u1ec7c nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu nh\u1eadp t\u1eeb ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0).\"\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>H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI). Theo s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng chuy\u00ean gia n\u01b0\u1edbc [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5172,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-5169","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\/5169","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=5169"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5169\/revisions"}],"predecessor-version":[{"id":5174,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5169\/revisions\/5174"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5172"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}