{"id":6871,"date":"2026-07-06T14:42:02","date_gmt":"2026-07-06T07:42:02","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6871"},"modified":"2026-07-06T14:42:02","modified_gmt":"2026-07-06T07:42:02","slug":"10-diem-moi-cua-nghi-dinh-253-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/10-diem-moi-cua-nghi-dinh-253-2026\/","title":{"rendered":"10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP: H\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN"},"content":{"rendered":"

10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a> v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u00e3 t\u1ea1o n\u00ean b\u01b0\u1edbc ngo\u1eb7t quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n n\u00e0y mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i t\u00edch c\u1ef1c v\u1ec1 c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 n\u00e2ng cao ph\u00fac l\u1ee3i n\u1ed9i b\u1ed9. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN – Master Accountant Network s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft 10 \u0111i\u1ec3m m\u1edbi c\u1ed1t l\u00f5i c\u00f9ng c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1i \u01b0u nh\u1ea5t cho k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/figcaption><\/figure>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a> l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd thay \u0111\u1ed5i c\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 <\/span>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09<\/span><\/a>, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026. Ngh\u1ecb \u0111\u1ecbnh t\u1eadp trung \u0111i\u1ec1u ch\u1ec9nh c\u00e1c ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, b\u1ed5 sung danh m\u1ee5c thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c k\u00ea khai.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 b\u1ed9 quy t\u1eafc m\u1edbi m\u00e0 m\u1ecdi ch\u1ee7 doanh nghi\u1ec7p, ph\u00f2ng nh\u00e2n s\u1ef1 v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng ngay \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed ph\u00fac l\u1ee3i. T\u1ea1i MAN – Master Accountant Network, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y \u0111\u00e2y l\u00e0 \u0111\u1ee3t c\u1eadp nh\u1eadt quan tr\u1ecdng nh\u1ea5t trong th\u1eadp k\u1ef7 qua, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u1ea3ng l\u01b0\u01a1ng v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m 2026.<\/span><\/p>\n

Chi ti\u1ebft 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1ec1 thu\u1ebf TNCN\u00a0<\/b><\/h2>\n
\"Chi
Chi ti\u1ebft 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1ec1 thu\u1ebf TNCN<\/figcaption><\/figure>\n

\u0110\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1eafm b\u1eaft k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i quan tr\u1ecdng, ch\u00fang t\u00f4i \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c n\u1ed9i dung mang t\u00ednh \u0111\u1ed9t ph\u00e1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh m\u1edbi. Vi\u1ec7c hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n tu\u00e2n th\u1ee7 \u0111\u00fang ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 ph\u00fac l\u1ee3i nh\u00e2n s\u1ef1. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ngay:<\/span><\/p>\n

1. Ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a d\u01b0\u1edbi 1,2 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b><\/h3>\n

T\u1eeb ng\u00e0y 01\/07\/2026, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP n\u00e2ng m\u1ee9c kh\u1ed1ng ch\u1ebf <\/span>ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/a> l\u00ean 1,2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. So v\u1edbi m\u1ee9c 730.000 \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u00e2y l\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf chi ph\u00ed sinh ho\u1ea1t.<\/span><\/p>\n

Gi\u1ea3i ph\u00e1p t\u1eeb MAN – Master Accountant Network cho doanh nghi\u1ec7p: K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf t\u00e0i ch\u00ednh. N\u1ebfu m\u1ee9c h\u1ed7 tr\u1ee3 hi\u1ec7n t\u1ea1i th\u1ea5p h\u01a1n 1,2 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 t\u0103ng ph\u00fac l\u1ee3i th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 kh\u00f4ng l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng thu\u1ebf TNCN c\u1ee7a h\u1ecd.<\/span><\/p>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, n\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c n\u1ea5u \u0103n tr\u1ef1c ti\u1ebfp, mua su\u1ea5t \u0103n ho\u1eb7c ph\u00e1t phi\u1ebfu \u0103n, to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng \u00e1n qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1ed1i \u01b0u, gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c tranh ch\u1ea5p v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn kho\u1ea3n ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

2. L\u1ee3i \u00edch t\u1eeb nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng th\u00ec kh\u00f4ng t\u00ednh thu\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ecba b\u00e0n<\/b><\/h3>\n

\u0110i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u00e3 g\u1ee1 b\u1ecf r\u00e0o c\u1ea3n v\u1ec1 \u0111\u1ecba b\u00e0n \u0111\u1ed1i v\u1edbi l\u1ee3i \u00edch nh\u00e0 \u1edf. Tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c mi\u1ec5n thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u00e0 \u1edf t\u1ea1i khu c\u00f4ng nghi\u1ec7p ho\u1eb7c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n. Gi\u1edd \u0111\u00e2y, m\u1ecdi kho\u1ea3n chi ph\u00ed nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec1u kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

Tuy nhi\u00ean, v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0, m\u1ee9c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u1eabn gi\u1edbi h\u1ea1n t\u1ed1i \u0111a 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng. Vi\u1ec7c t\u00ednh to\u00e1n sai t\u1ef7 l\u1ec7 15% n\u00e0y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn b\u1ecb truy thu thu\u1ebf khi c\u00f3 \u0111o\u00e0n thanh tra.<\/span><\/p>\n

3. Kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c v\u01b0\u1ee3t m\u1ee9c n\u1ebfu c\u00f3 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9<\/b><\/h3>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 3 \u0110i\u1ec1u 8 cho ph\u00e9p doanh nghi\u1ec7p chi tr\u1ea3 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c v\u01b0\u1ee3t m\u1ee9c lu\u1eadt \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN, v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n chi n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf t\u00e0i ch\u00ednh, quy ch\u1ebf n\u1ed9i b\u1ed9, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/span><\/p>\n

C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m kh\u1eb3ng \u0111\u1ecbnh, \u0111\u00e2y l\u00e0 c\u01a1 h\u1ed9i \u0111\u1ec3 doanh nghi\u1ec7p thu h\u00fat nh\u00e2n t\u00e0i b\u1eb1ng c\u00e1c g\u00f3i ph\u00fac l\u1ee3i th\u00f4i vi\u1ec7c h\u1ea5p d\u1eabn. L\u1eddi khuy\u00ean c\u1ee7a ch\u00fang t\u00f4i l\u00e0 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n h\u00f3a v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 ngay l\u1eadp t\u1ee9c. N\u1ebfu kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n, c\u01a1 quan thu\u1ebf s\u1ebd b\u00e1c b\u1ecf v\u00e0 t\u00ednh v\u00e0o <\/span>\u5e94\u7a0e\u6536\u5165<\/span><\/a>, t\u1ea1o ra r\u1ee7i ro thu\u1ebf l\u1edbn cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

4. T\u0103ng m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/b><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 253 n\u00e2ng m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng, g\u1ea5p ba l\u1ea7n so v\u1edbi m\u1ee9c 1 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y. S\u1ef1 thay \u0111\u1ed5i n\u00e0y nh\u1eb1m khuy\u1ebfn kh\u00edch t\u00edch l\u0169y d\u00e0i h\u1ea1n v\u00e0 an sinh x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

T\u1eeb g\u00f3c nh\u00ecn c\u1ee7a MAN – Master Accountant Network, ch\u00ednh s\u00e1ch n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u00eam c\u00f4ng c\u1ee5 \u0111\u1ec3 thi\u1ebft k\u1ebf g\u00f3i l\u01b0\u01a1ng th\u01b0\u1edfng (Total Rewards) c\u1ea1nh tranh. Vi\u1ec7c t\u0103ng m\u1ee9c \u0111\u00f3ng g\u00f3p n\u00e0y kh\u00f4ng ch\u1ec9 mang l\u1ea1i l\u1ee3i \u00edch v\u1ec1 thu\u1ebf m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p v\u1edbi nh\u00e2n vi\u00ean. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang h\u1ea1n m\u1ee9c 3 tri\u1ec7u \u0111\u1ed3ng n\u00e0y k\u1ec3 t\u1eeb k\u1ef3 l\u01b0\u01a1ng th\u00e1ng 07\/2026.<\/span><\/p>\n

5. B\u1ed5 sung thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c<\/b><\/h3>\n

\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 253 b\u1ed5 sung c\u00e1c ngu\u1ed3n thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1edbi nh\u1eb1m qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd h\u01a1n c\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb n\u1ec1n kinh t\u1ebf s\u1ed1:<\/span><\/p>\n