{"id":6737,"date":"2026-06-29T11:40:59","date_gmt":"2026-06-29T04:40:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6737"},"modified":"2026-06-29T11:40:59","modified_gmt":"2026-06-29T04:40:59","slug":"mien-thue-tien-luong-lam-dem-lam-them-gio","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/mien-thue-tien-luong-lam-dem-lam-them-gio\/","title":{"rendered":"Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd t\u1eeb 1\/7\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/znews.vn\/tu-17-mien-thue-voi-tien-luong-lam-dem-lam-them-gio-post1663762.html?gidzl=0x10HiAIn4q1gK92oOx2IWsZGqNJrSSS6_4HHzxIa1qOeXGTq8_24n2kGHg1Wv0N5FH56Z7m5RSumPR0IG\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng nh\u1ea5t trong ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n k\u1ec3 t\u1eeb nhi\u1ec1u n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c ca \u0111\u00eam v\u00e0 t\u0103ng ca t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p, nh\u00e0 m\u00e1y, b\u1ec7nh vi\u1ec7n, c\u01a1 s\u1edf d\u1ecbch v\u1ee5 tr\u00ean to\u00e0n qu\u1ed1c. Tr\u01b0\u1edbc \u0111\u00e2y, kho\u1ea3n ph\u1ee5 tr\u1ed9i n\u00e0y v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng thi\u1ec7t th\u00f2i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\">, c\u00f3 t\u1ed5ng c\u1ed9ng 21 kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, trong \u0111\u00f3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c b\u1ed5 sung m\u1edbi so v\u1edbi lu\u1eadt c\u0169. B\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft quy \u0111\u1ecbnh, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, c\u00e1c r\u1ee7i ro doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c h\u00e0nh t\u1eeb g\u00f3c nh\u00ecn chuy\u00ean s\u00e2u c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m: Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd l\u00e0 ch\u00ednh s\u00e1ch kh\u00f4ng t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng ph\u1ee5 tr\u1ed9i (ch\u00eanh l\u1ec7ch so v\u1edbi l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng) khi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c ban \u0111\u00eam ho\u1eb7c ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd: Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i: T\u1ea5t c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u00e1p d\u1ee5ng: Ch\u1ec9 mi\u1ec5n thu\u1ebf ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n so v\u1edbi m\u1ee9c l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng; ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u1eabn t\u00ednh thu\u1ebf b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1c bi\u1ec7t so v\u1edbi lu\u1eadt c\u0169: \u0110\u00e2y l\u00e0 kho\u1ea3n mi\u1ec5n thu\u1ebf M\u1edaI, b\u1ed5 sung l\u1ea7n \u0111\u1ea7u v\u00e0o ni\u00ean \u0111\u1ed9 2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd chu\u1ea9n<\/b><\/h2>\n<figure id=\"attachment_6741\" aria-describedby=\"caption-attachment-6741\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6741\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Mien-thue-voi-tien-luong-lam-dem-lam-them-gio-la-gi_-Dinh-nghia-phap-ly-chuan.jpg\" alt=\"Mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd chu\u1ea9n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Mien-thue-voi-tien-luong-lam-dem-lam-them-gio-la-gi_-Dinh-nghia-phap-ly-chuan.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Mien-thue-voi-tien-luong-lam-dem-lam-them-gio-la-gi_-Dinh-nghia-phap-ly-chuan-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Mien-thue-voi-tien-luong-lam-dem-lam-them-gio-la-gi_-Dinh-nghia-phap-ly-chuan-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Mien-thue-voi-tien-luong-lam-dem-lam-them-gio-la-gi_-Dinh-nghia-phap-ly-chuan-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Mien-thue-voi-tien-luong-lam-dem-lam-them-gio-la-gi_-Dinh-nghia-phap-ly-chuan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6741\" class=\"wp-caption-text\">Mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd chu\u1ea9n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n n\u00e0y c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, <\/span><b>ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\"> l\u00e0 ph\u1ea7n ti\u1ec1n tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. N\u00f3i c\u1ee5 th\u1ec3 h\u01a1n: ph\u1ea7n l\u01b0\u01a1ng g\u1ed1c v\u1eabn ch\u1ecbu thu\u1ebf b\u00ecnh th\u01b0\u1eddng, ch\u1ec9 ph\u1ea7n ch\u00eanh l\u1ec7ch ph\u1ee5 tr\u1ed9i m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd ban ng\u00e0y t\u1ed1i thi\u1ec3u b\u1eb1ng 150% l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng, ban \u0111\u00eam t\u1ed1i thi\u1ec3u 300%. Nh\u01b0 v\u1eady, ph\u1ea7n 50% ho\u1eb7c 200% ch\u00eanh l\u1ec7ch \u0111\u00f3 ch\u00ednh l\u00e0 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n hi\u1ec3u nh\u1ea7m khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m \u0111\u00eam: t\u1eeb 22:00 \u0111\u1ebfn 6:00 s\u00e1ng h\u00f4m sau (\u0110i\u1ec1u 106 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m th\u00eam gi\u1edd: s\u1ed1 gi\u1edd l\u00e0m ngo\u00e0i th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng (kh\u00f4ng qu\u00e1 200 gi\u1edd\/n\u0103m, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng qu\u00e1 300 gi\u1edd\/n\u0103m theo \u0110i\u1ec1u 107).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p: c\u0169ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo c\u00f9ng \u0111i\u1ec1u kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>T\u1ea1i sao ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd quan tr\u1ecdng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f3 hi\u1ec7u l\u1ef1c, to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng &#8211; k\u1ec3 c\u1ea3 ph\u1ea7n ph\u1ee5 tr\u1ed9i ca \u0111\u00eam, t\u0103ng ca &#8211; \u0111\u1ec1u b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. \u0110i\u1ec1u n\u00e0y t\u1ea1o ra ngh\u1ecbch l\u00fd: ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam c\u00e0ng nhi\u1ec1u th\u00ec thu\u1ebf su\u1ea5t bi\u00ean c\u00e0ng cao, tri\u1ec7t ti\u00eau \u0111\u1ed9ng l\u1ef1c t\u0103ng ca.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 quy m\u00f4 l\u1edbn t\u1ea1i B\u00ecnh D\u01b0\u01a1ng, \u0110\u1ed3ng Nai v\u00e0 TP.HCM, m\u1ed9t c\u00f4ng nh\u00e2n l\u00e0m ca \u0111\u00eam v\u1edbi ph\u1ee5 c\u1ea5p 70% c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p th\u00eam t\u1eeb 300.000 \u0111\u1ebfn 800.000 \u0111\u1ed3ng thu\u1ebf TNCN m\u1ed7i th\u00e1ng ch\u1ec9 t\u1eeb kho\u1ea3n ph\u1ee5 tr\u1ed9i n\u00e0y. Quy \u0111\u1ecbnh m\u1edbi x\u00f3a b\u1ecf ho\u00e0n to\u00e0n kho\u1ea3n thu\u1ebf kh\u00f4ng h\u1ee3p l\u00fd \u0111\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd?<\/b><\/h2>\n<figure id=\"attachment_6739\" aria-describedby=\"caption-attachment-6739\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6739\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-duoc-huong-mien-thue-voi-tien-luong-lam-dem-lam-them-gio.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-duoc-huong-mien-thue-voi-tien-luong-lam-dem-lam-them-gio.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-duoc-huong-mien-thue-voi-tien-luong-lam-dem-lam-them-gio-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-duoc-huong-mien-thue-voi-tien-luong-lam-dem-lam-them-gio-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-duoc-huong-mien-thue-voi-tien-luong-lam-dem-lam-them-gio-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Doi-tuong-nao-duoc-huong-mien-thue-voi-tien-luong-lam-dem-lam-them-gio-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6739\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch n\u00e0y \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p hay l\u0129nh v\u1ef1c. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (kh\u00f4ng \u00e1p d\u1ee5ng cho thu nh\u1eadp kinh doanh, \u0111\u1ea7u t\u01b0).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u00e0m th\u00eam gi\u1edd ho\u1eb7c l\u00e0m \u0111\u00eam ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 b\u1ea3ng ch\u1ea5m c\u00f4ng l\u00e0m c\u01a1 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u00e0 ph\u1ea7n tr\u1ea3 cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng th\u00f4ng th\u01b0\u1eddng &#8211; t\u1ee9c l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu nh\u1eadp ca \u0111\u00eam\/t\u0103ng ca.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai t\u00e1ch b\u1ea1ch gi\u1eefa ph\u1ea7n l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng v\u00e0 ph\u1ea7n ph\u1ee5 tr\u1ed9i ca \u0111\u00eam, t\u0103ng ca trong h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u1eb7c bi\u1ec7t: <\/span><b>ch\u00ednh s\u00e1ch kh\u00f4ng gi\u1edbi h\u1ea1n theo ng\u00e0nh ngh\u1ec1 hay m\u1ee9c thu nh\u1eadp<\/b><span style=\"font-weight: 400;\">. C\u1ea3 c\u00f4ng nh\u00e2n may m\u1eb7c, y t\u00e1 tr\u1ef1c \u0111\u00eam, nh\u00e2n vi\u00ean v\u1eadn h\u00e0nh nh\u00e0 m\u00e1y, l\u1eadp tr\u00ecnh vi\u00ean t\u0103ng ca, t\u00e0i x\u1ebf giao ca \u0111\u00eam \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 nhau, mi\u1ec5n l\u00e0 kho\u1ea3n ph\u1ee5 tr\u1ed9i c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf l\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>To\u00e0n b\u1ed9 21 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Lu\u1eadt TNCN 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd ch\u1ec9 l\u00e0 m\u1ed9t trong s\u1ed1 21 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. N\u1eafm r\u00f5 to\u00e0n b\u1ed9 danh s\u00e1ch n\u00e0y gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eadn d\u1ee5ng t\u1ed1i \u0111a quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p, tr\u00e1nh b\u1ecf s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh tr\u1ef1c h\u1ec7 (v\u1ee3 ch\u1ed3ng, cha m\u1eb9 &#8211; con c\u00e1i, \u00f4ng b\u00e0 &#8211; ch\u00e1u, anh ch\u1ecb em ru\u1ed9t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t c\u00e2y tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, l\u00e3i ti\u1ec1n g\u1eedi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd; ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/b><span style=\"font-weight: 400;\"> (Kho\u1ea3n m\u1edbi b\u1ed5 sung t\u1eeb 1\/7\/2026 &#8211; tr\u1ecdng t\u00e2m b\u00e0i vi\u1ebft n\u00e0y.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; thu nh\u1eadp t\u1eeb qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung v\u00e0 qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng theo ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o phi l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f4ng nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o (ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7) \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, ng\u01b0\u1eddi c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u t\u00edn ch\u1ec9 carbon, k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh; l\u00e3i tr\u00e1i phi\u1ebfu xanh; chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u tr\u00e1i phi\u1ebfu xanh sau ph\u00e1t h\u00e0nh.<\/b><span style=\"font-weight: 400;\"> (Kho\u1ea3n m\u1edbi &#8211; li\u00ean quan kinh t\u1ebf xanh.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc &#8211; c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/b><span style=\"font-weight: 400;\"> (Kho\u1ea3n m\u1edbi &#8211; khuy\u1ebfn kh\u00edch R&amp;D.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc &#8211; c\u00f4ng ngh\u1ec7 khi k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia, s\u00e1ng l\u1eadp vi\u00ean t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/b><span style=\"font-weight: 400;\"> (Kho\u1ea3n m\u1edbi &#8211; h\u1ed7 tr\u1ee3 h\u1ec7 sinh th\u00e1i startup.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean.<\/b><span style=\"font-weight: 400;\"> (Tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd: C\u00e1c kho\u1ea3n in \u0111\u1eadm \u1edf tr\u00ean l\u00e0 nh\u1eefng kho\u1ea3n <\/span><b>m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c m\u1edf r\u1ed9ng ph\u1ea1m vi so v\u1edbi Lu\u1eadt TNCN c\u0169, ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng khuy\u1ebfn kh\u00edch kinh t\u1ebf xanh, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 kh\u1edfi nghi\u1ec7p c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam giai \u0111o\u1ea1n 2026-2030. Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 to\u00e0n b\u1ed9 danh s\u00e1ch \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t quy\u1ec1n l\u1ee3i mi\u1ec5n thu\u1ebf h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/b><\/h2>\n<figure id=\"attachment_6738\" aria-describedby=\"caption-attachment-6738\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6738\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-lien-quan-den-mien-thue-tien-luong-lam-dem-lam-them-gio.jpg\" alt=\"C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-lien-quan-den-mien-thue-tien-luong-lam-dem-lam-them-gio.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-lien-quan-den-mien-thue-tien-luong-lam-dem-lam-them-gio-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-lien-quan-den-mien-thue-tien-luong-lam-dem-lam-them-gio-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-lien-quan-den-mien-thue-tien-luong-lam-dem-lam-them-gio-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-van-ban-phap-luat-lien-quan-den-mien-thue-tien-luong-lam-dem-lam-them-gio-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6738\" class=\"wp-caption-text\">C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd t\u1eeb ng\u00e0y 01\/7\/2026, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n, gi\u00fap doanh nghi\u1ec7p tra c\u1ee9u v\u00e0 tri\u1ec3n khai \u0111\u00fang quy \u0111\u1ecbnh.<\/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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh 21 kho\u1ea3n mi\u1ec5n thu\u1ebf, trong \u0111\u00f3 b\u1ed5 sung mi\u1ec5n thu\u1ebf l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 th\u00eam gi\u1edd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 45\/2019\/QH14, ng\u00e0y 20\/11\/2019<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a l\u00e0m \u0111\u00eam (22h-6h), l\u00e0m th\u00eam gi\u1edd; m\u1ee9c ph\u1ee5 c\u1ea5p t\u1ed1i thi\u1ec3u 150%-300%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-12-2022-ND-CP-xu-phat-vi-pham-hanh-chinh-lao-dong-bao-hiem-nguoi-lam-viec-nuoc-ngoai-479312.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c 12\/2022\/ND-CP \u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y 17\/01\/2022<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m trong quan h\u1ec7 lao \u0111\u1ed9ng, \u1ea3nh h\u01b0\u1edfng vi\u1ec7c ch\u1ee9ng minh h\u1ed3 s\u01a1 l\u00e0m th\u00eam gi\u1edd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf TNCN 2007 (s\u1eeda \u0111\u1ed5i 2012, 2014)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tham chi\u1ebfu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u0169: l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd\/ban \u0111\u00eam v\u1eabn ch\u1ecbu thu\u1ebf &#8211; \u0111\u00e3 thay th\u1ebf t\u1eeb 1\/7\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn (d\u1ef1 ki\u1ebfn)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh &#8211; d\u1ef1 ki\u1ebfn qu\u00fd III\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n mi\u1ec5n thu\u1ebf, m\u1eabu bi\u1ec3u khai b\u00e1o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c (1\/7\/2026), Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c ban h\u00e0nh. C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>\u7537\u4eba<\/b><span style=\"font-weight: 400;\"> khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p theo d\u00f5i s\u00e1t sao v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh &#8220;ph\u1ea7n ch\u00eanh l\u1ec7ch&#8221; \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf &#8211; V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n nhi\u1ec1u k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn nh\u1ea5t. Mi\u1ec5n thu\u1ebf <\/span><b>kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 to\u00e0n b\u1ed9 thu nh\u1eadp ca \u0111\u00eam ho\u1eb7c th\u00eam gi\u1edd \u0111\u1ec1u tho\u00e1t thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 c\u00f3 ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng A c\u00f3 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 200.000 \u0111\u1ed3ng\/gi\u1edd. Theo quy \u0111\u1ecbnh, l\u00e0m th\u00eam gi\u1edd ban ng\u00e0y \u0111\u01b0\u1ee3c tr\u1ea3 150% = 300.000 \u0111\u1ed3ng\/gi\u1edd. Ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0: 300.000 &#8211; 200.000 = 100.000 \u0111\u1ed3ng\/gi\u1edd. N\u1ebfu A l\u00e0m th\u00eam 40 gi\u1edd trong th\u00e1ng, ph\u1ea7n mi\u1ec5n thu\u1ebf l\u00e0 100.000 x 40 = 4.000.000 \u0111\u1ed3ng. Ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n 200.000 x 40 = 8.000.000 \u0111\u1ed3ng v\u1eabn ch\u1ecbu thu\u1ebf TNCN b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ca \u0111\u00eam (300% l\u01b0\u01a1ng): ph\u1ea7n mi\u1ec5n thu\u1ebf l\u00e0 200% c\u1ee7a l\u01b0\u01a1ng gi\u1edd, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 400.000 \u0111\u1ed3ng\/gi\u1edd. \u0110\u00e2y l\u00e0 kho\u1ea3n gi\u1ea3m thu\u1ebf r\u1ea5t c\u00f3 \u00fd ngh\u0129a \u0111\u1ed1i v\u1edbi c\u00f4ng nh\u00e2n l\u00e0m 3 ca.<\/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 style=\"text-align: center;\"><b>Lo\u1ea1i ca l\u00e0m vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c t\u1ed1i thi\u1ec3u (% l\u01b0\u01a1ng c\u01a1 b\u1ea3n)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u00ed d\u1ee5 (l\u01b0\u01a1ng c\u01a1 b\u1ea3n 200k\/gi\u1edd)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00eam gi\u1edd ban ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50% c\u1ee7a l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100.000 \u0111\u1ed3ng\/gi\u1edd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00eam gi\u1edd ban \u0111\u00eam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">210%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">110% c\u1ee7a l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">220.000 \u0111\u1ed3ng\/gi\u1edd<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u591c\u95f4\u5de5\u4f5c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">130% (c\u00f3 th\u1ec3 cao h\u01a1n theo TULA)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t so v\u1edbi ca ng\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00f9y quy ch\u1ebf c\u00f4ng ty<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e0y ngh\u1ec9 ph\u00e9p kh\u00f4ng s\u1eed d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100% l\u01b0\u01a1ng ng\u00e0y ngh\u1ec9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 kho\u1ea3n n\u00e0y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo s\u1ed1 ng\u00e0y l\u0169y k\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u1ea1i B\u00ecnh D\u01b0\u01a1ng x\u1eed l\u00fd mi\u1ec5n thu\u1ebf ra sao?<\/b><\/h2>\n<h4 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH X (s\u1ea3n xu\u1ea5t linh ki\u1ec7n \u0111i\u1ec7n t\u1eed, 1.200 c\u00f4ng nh\u00e2n) t\u1ea1i B\u00ecnh D\u01b0\u01a1ng c\u00f3 trung b\u00ecnh 30% l\u1ef1c l\u01b0\u1ee3ng l\u00e0m ca \u0111\u00eam v\u00e0 20% l\u00e0m th\u00eam gi\u1edd h\u00e0ng th\u00e1ng. Tr\u01b0\u1edbc 1\/7\/2026, to\u00e0n b\u1ed9 ph\u1ee5 c\u1ea5p ca \u0111\u00eam v\u00e0 th\u00eam gi\u1edd \u0111\u01b0\u1ee3c c\u1ed9ng chung v\u00e0o l\u01b0\u01a1ng th\u00e1ng \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>X\u1eed l\u00fd sau 1\/7\/2026<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb MAN &#8211; Master Accountant Network, c\u00f4ng ty th\u1ef1c hi\u1ec7n 3 b\u01b0\u1edbc: (1) C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 t\u00e1ch ri\u00eang &#8220;l\u01b0\u01a1ng ca \u0111\u00eam&#8221;, &#8220;ph\u1ee5 c\u1ea5p th\u00eam gi\u1edd&#8221; v\u00e0 &#8220;ph\u1ea7n v\u01b0\u1ee3t tr\u00ean l\u01b0\u01a1ng c\u01a1 b\u1ea3n&#8221; th\u00e0nh c\u00e1c d\u00f2ng ri\u00eang bi\u1ec7t trong b\u1ea3ng l\u01b0\u01a1ng; (2) X\u00e2y d\u1ef1ng quy tr\u00ecnh x\u00e1c nh\u1eadn b\u1ea3ng ch\u1ea5m c\u00f4ng theo ca (ca ng\u00e0y &#8211; ca \u0111\u00eam &#8211; th\u00eam gi\u1edd) c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 tr\u01b0\u1edfng v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1; (3) \u0110i\u1ec1u ch\u1ec9nh <\/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;\"> h\u00e0ng th\u00e1ng b\u1eb1ng c\u00e1ch tr\u1eeb ph\u1ea7n mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp c\u00f2n l\u1ea1i.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i c\u00f4ng nh\u00e2n l\u00e0m ca \u0111\u00eam ti\u1ebft ki\u1ec7m b\u00ecnh qu\u00e2n 280.000 &#8211; 650.000 \u0111\u1ed3ng\/th\u00e1ng ti\u1ec1n thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 1.200 c\u00f4ng nh\u00e2n: gi\u1ea3m kho\u1ea3ng 400-600 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf c\u00f4ng nh\u00e2n ph\u1ea3i n\u1ed9p m\u1ed7i th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00f5 r\u00e0ng khi ki\u1ec3m tra thu\u1ebf: h\u1ed3 s\u01a1 ch\u1ea5m c\u00f4ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng t\u00e1ch bi\u1ec7t gi\u00fap cu\u1ed9c ki\u1ec3m tra thu\u1ebf di\u1ec5n ra trong v\u00f2ng 2 ng\u00e0y, kh\u00f4ng c\u00f3 sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch ph\u00f2ng tr\u00e1nh<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd 4 r\u1ee7i ro ch\u00ednh m\u00e0 doanh nghi\u1ec7p hay m\u1eafc ph\u1ea3i khi x\u1eed l\u00fd mi\u1ec5n thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: Mi\u1ec5n thu\u1ebf tr\u00ean c\u1ea3 ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n \u00e1p d\u1ee5ng sai b\u1eb1ng c\u00e1ch mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9 thu nh\u1eadp ca \u0111\u00eam thay v\u00ec ch\u1ec9 mi\u1ec5n ph\u1ea7n ch\u00eanh l\u1ec7ch. V\u00ed d\u1ee5: c\u00f4ng nh\u00e2n nh\u1eadn 5 tri\u1ec7u \u0111\u1ed3ng thu nh\u1eadp ca \u0111\u00eam\/th\u00e1ng, k\u1ebf to\u00e1n mi\u1ec5n to\u00e0n b\u1ed9 5 tri\u1ec7u, trong khi ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n ph\u1ea7n ph\u1ee5 tr\u1ed9i (c\u00f3 th\u1ec3 ch\u1ec9 2-3 tri\u1ec7u). Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, doanh nghi\u1ec7p ph\u1ea3i truy thu thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 ch\u1ecbu ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e0m th\u00eam gi\u1edd h\u1ee3p ph\u00e1p: <\/b><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u h\u1ed3 s\u01a1 g\u1ed3m: h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n l\u00e0m th\u00eam gi\u1edd, b\u1ea3ng ch\u1ea5m c\u00f4ng theo ca c\u00f3 x\u00e1c nh\u1eadn, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh \u0110i\u1ec1u 107 BLL\u0110. N\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 t\u00e0i li\u1ec7u n\u00e0o, kho\u1ea3n thu nh\u1eadp th\u00eam gi\u1edd c\u00f3 th\u1ec3 b\u1ecb h\u1ed3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Kh\u00f4ng c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i \u0111\u1ecba ch\u01b0a c\u00f3 tr\u01b0\u1eddng d\u1eef li\u1ec7u t\u00e1ch bi\u1ec7t &#8220;ph\u1ea7n mi\u1ec5n thu\u1ebf&#8221;. N\u1ebfu k\u1ebf to\u00e1n t\u1ef1 x\u1eed l\u00fd ngo\u00e0i h\u1ec7 th\u1ed1ng, d\u1ec5 x\u1ea3y ra sai l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai thu\u1ebf h\u00e0ng th\u00e1ng (M\u1eabu 05\/QTT-TNCN). \u0110i\u1ec1u n\u00e0y g\u00e2y r\u1ee7i ro khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u khi quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4: B\u1ed5 sung mi\u1ec5n thu\u1ebf nh\u01b0ng qu\u00ean ho\u00e0n thu\u1ebf \u0111\u00e3 n\u1ed9p: <\/b><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng th\u00e1ng tr\u1ea3 l\u01b0\u01a1ng tr\u01b0\u1edbc 1\/7\/2026 nh\u01b0ng thanh to\u00e1n sau ng\u00e0y n\u00e0y, ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m 2026, c\u1ea7n ki\u1ec3m tra k\u1ef9 ph\u1ea7n thu nh\u1eadp c\u1ee7a th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u b\u1ea3n ghi nh\u1eadn r\u00f5 r\u00e0ng \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf.<\/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;\">Ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd l\u00e0 b\u01b0\u1edbc ti\u1ebfn thi\u1ebft th\u1ef1c trong ch\u00ednh s\u00e1ch thu\u1ebf Vi\u1ec7t Nam, gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i nhi\u1ec1u h\u01a1n ph\u1ea7n thu nh\u1eadp ch\u00ednh \u0111\u00e1ng c\u1ee7a m\u00ecnh. Nh\u01b0ng \u0111\u1ec3 th\u1ef1c s\u1ef1 ph\u00e1t huy t\u00e1c d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, quy tr\u00ecnh v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd l\u01b0\u01a1ng b\u00e0i b\u1ea3n t\u1eeb tr\u01b0\u1edbc khi lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c. X\u1eed l\u00fd \u0111\u00fang th\u00ec gi\u1ea3m t\u1ed1i \u0111a r\u1ee7i ro thu\u1ebf; x\u1eed l\u00fd sai th\u00ec nguy c\u01a1 b\u1ecb truy thu v\u00e0 ph\u1ea1t c\u00f3 khi cao h\u01a1n s\u1ed1 ti\u1ec1n ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, am hi\u1ec3u qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\">, k\u00ea khai thu\u1ebf v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00e1 nh\u00e2n. H\u01a1n 500 kh\u00e1ch h\u00e0ng quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 trong n\u0103m qua l\u00e0 minh ch\u1ee9ng cho ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 s\u1ef1 an t\u00e2m. Li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\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\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia\u00a0 L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 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 l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 mi\u1ec5n thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1eeb ng\u00e0y 1\/7\/2026, theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ca \u0111\u00eam v\u00e0 th\u00eam gi\u1edd tr\u1ea3 cho nh\u1eefng gi\u1edd l\u00e0m vi\u1ec7c t\u1eeb ng\u00e0y n\u00e0y tr\u1edf \u0111i m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf.                    <\/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>C\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu h\u1ecd l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (\u1edf tr\u00ean 183 ng\u00e0y\/n\u0103m) v\u00e0 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 ph\u1ea7n l\u00e0m th\u00eam gi\u1edd\/ca \u0111\u00eam. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.                    <\/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>Mi\u1ec5n thu\u1ebf c\u00f3 \u00e1p d\u1ee5ng cho lao \u0111\u1ed9ng th\u1eed vi\u1ec7c ho\u1eb7c part-time kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, mi\u1ec5n l\u00e0 h\u1ecd c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean), v\u00e0 kho\u1ea3n thu nh\u1eadp th\u00eam gi\u1edd\/ca \u0111\u00eam \u0111\u01b0\u1ee3c ghi nh\u1eadn r\u00f5 r\u00e0ng trong b\u1ea3ng l\u01b0\u01a1ng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng.                    <\/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>Doanh nghi\u1ec7p c\u00f3 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. V\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026 (h\u1ea1n n\u1ed9p th\u00e1ng 3 n\u0103m 2027), doanh nghi\u1ec7p c\u1ea7n t\u00ednh l\u1ea1i to\u00e0n b\u1ed9 thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1eeb 1\/7\/2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ch\u00ednh x\u00e1c. N\u1ebfu \u0111\u00e3 khai thi\u1ebfu mi\u1ec5n thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u1eeba.                    <\/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>Gi\u00e1 tr\u1ecb mi\u1ec5n thu\u1ebf c\u00f3 gi\u1edbi h\u1ea1n s\u1ed1 ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tLu\u1eadt hi\u1ec7n h\u00e0nh ch\u01b0a quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n t\u1ed1i \u0111a cho kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y. To\u00e0n b\u1ed9 ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n, kh\u00f4ng gi\u1edbi h\u1ea1n theo gi\u00e1 tr\u1ecb tuy\u1ec7t \u0111\u1ed1i. Tuy nhi\u00ean, c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (d\u1ef1 ki\u1ebfn qu\u00fd III\/2026) \u0111\u1ec3 c\u00f3 th\u00f4ng tin ch\u00ednh x\u00e1c nh\u1ea5t.                    <\/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\": \"Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1eeb ng\u00e0y 1\/7\/2026, theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025. 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