{"id":7222,"date":"2026-07-28T10:09:25","date_gmt":"2026-07-28T03:09:25","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7222"},"modified":"2026-07-28T10:09:25","modified_gmt":"2026-07-28T03:09:25","slug":"thue-tncn-2026-freelancer-kol-koc-affiliate","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-tncn-2026-freelancer-kol-koc-affiliate\/","title":{"rendered":"Thu\u1ebf TNCN 2026: Freelancer, KOL\/KOC, Affiliate c\u1ea7n bi\u1ebft g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN 2026 mang \u0111\u1ebfn quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi freelancer, KOL\/KOC, Affiliate v\u00e0 ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 t\u1ef1 do t\u1ea1i Vi\u1ec7t Nam. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, n\u1ebfu c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, kho\u1ea3n thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, k\u00e9o theo thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn cao nh\u1ea5t t\u1edbi 35% thay v\u00ec kho\u1ea3ng 7% c\u1ee7a c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 n\u1ed9i dung C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a v\u00e0o t\u00e0i li\u1ec7u tuy\u00ean truy\u1ec1n ch\u00ednh th\u1ee9c, cho th\u1ea5y m\u1ee9c \u0111\u1ed9 \u01b0u ti\u00ean r\u00e0 so\u00e1t \u0111\u1ed1i v\u1edbi nh\u00f3m thu nh\u1eadp n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch ph\u00e2n bi\u1ec7t b\u1ea3n ch\u1ea5t thu nh\u1eadp, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng theo t\u1eebng ng\u00e0nh ngh\u1ec1 v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf m\u00e0 freelancer, KOL\/KOC, Affiliate th\u01b0\u1eddng g\u1eb7p, d\u01b0\u1edbi g\u00f3c nh\u00ecn 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, 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 th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf TNCN 2026 v\u1edbi Freelancer, KOL\/KOC, Affiliate<\/b><\/h2>\n<figure id=\"attachment_7226\" aria-describedby=\"caption-attachment-7226\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7226\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-thue-TNCN-2026-voi-Freelancer-KOL_KOC-Affiliate.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf TNCN 2026 v\u1edbi Freelancer, KOL\/KOC, Affiliate\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-thue-TNCN-2026-voi-Freelancer-KOL_KOC-Affiliate.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-thue-TNCN-2026-voi-Freelancer-KOL_KOC-Affiliate-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-thue-TNCN-2026-voi-Freelancer-KOL_KOC-Affiliate-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-thue-TNCN-2026-voi-Freelancer-KOL_KOC-Affiliate-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-thue-TNCN-2026-voi-Freelancer-KOL_KOC-Affiliate-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7226\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 thu\u1ebf TNCN 2026 v\u1edbi Freelancer, KOL\/KOC, Affiliate<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN 2026 v\u1edbi freelancer l\u00e0 quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m d\u1ecbch v\u1ee5 \u0111\u1ec3 \u00e1p \u0111\u00fang c\u00e1ch t\u00ednh thu\u1ebf, theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ch\u1ecbu thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn \u0111\u1ebfn 35% thay v\u00ec m\u1ee9c kho\u1ea3ng 7% c\u1ee7a c\u00e1 nh\u00e2n kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho freelancer, KOL\/KOC, Affiliate, ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 t\u1ef1 do c\u00f3 thu nh\u1eadp t\u1eeb nh\u00e3n h\u00e0ng, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026; bi\u1ec3u thu\u1ebf su\u1ea5t theo doanh thu \u00e1p d\u1ee5ng t\u1eeb 1\/1\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n ch\u1ec9 l\u00e0 t\u1ea1m kh\u1ea5u tr\u1eeb, kh\u00f4ng ph\u1ea3i ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng sau quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf TNCN 2026 v\u1edbi Freelancer, KOL\/KOC, Affiliate l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/chinh-thuc-quy-dinh-moi-ve-thue-tncn-2026-freelancer-kolkoc-affiliate-va-nguoi-lam-dich-vu-can-biet-51779.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf TNCN 2026 v\u1edbi freelancer, KOL\/KOC, Affiliate<\/span><\/a><span style=\"font-weight: 400;\"> xoay quanh vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c: l\u00e0 thu nh\u1eadp kinh doanh hay thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8 <\/span><a href=\"https:\/\/thue.man.net.vn\/10-diem-moi-cua-nghi-dinh-253-2026\/\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, n\u1ebfu c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf theo ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp \u0111\u00f3 l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00f9y theo b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai c\u00e1ch x\u00e1c \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf t\u00ean g\u1ecdi m\u00e0 \u1edf m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 l\u00fd do khi\u1ebfn quy \u0111\u1ecbnh n\u00e0y tr\u1edf th\u00e0nh m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a freelancer, KOL\/KOC, Affiliate khi b\u01b0\u1edbc sang k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ec sao C\u1ee5c Thu\u1ebf \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd nh\u00f3m freelancer, KOL\/KOC, Affiliate?<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m thu nh\u1eadp t\u1eeb n\u1ec1n t\u1ea3ng s\u1ed1, m\u1ea1ng x\u00e3 h\u1ed9i, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed t\u0103ng tr\u01b0\u1edfng nhanh nh\u01b0ng t\u1ef7 l\u1ec7 \u0111\u0103ng k\u00fd kinh doanh c\u00f2n th\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nhi\u1ec1u c\u00e1 nh\u00e2n nh\u1eadn th\u00f9 lao, hoa h\u1ed3ng t\u1eeb nhi\u1ec1u nh\u00e3n h\u00e0ng c\u00f9ng l\u00fac, kh\u00f3 ki\u1ec3m so\u00e1t n\u1ebfu kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng k\u00ea khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n d\u1ec5 khi\u1ebfn freelancer nh\u1ea7m t\u01b0\u1edfng \u0111\u00e3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Hai c\u00e1ch t\u00ednh thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate kh\u00e1c nhau ra sao?<\/b><\/h2>\n<figure id=\"attachment_7223\" aria-describedby=\"caption-attachment-7223\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7223\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hai-cach-tinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-khac-nhau-ra-sao.jpg\" alt=\"Hai c\u00e1ch t\u00ednh thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate kh\u00e1c nhau ra sao?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hai-cach-tinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-khac-nhau-ra-sao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hai-cach-tinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-khac-nhau-ra-sao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hai-cach-tinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-khac-nhau-ra-sao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hai-cach-tinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-khac-nhau-ra-sao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hai-cach-tinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-khac-nhau-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7223\" class=\"wp-caption-text\">Hai c\u00e1ch t\u00ednh thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate kh\u00e1c nhau ra sao?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kinh doanh d\u1ecbch v\u1ee5 hay c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. \u0110\u00e2y l\u00e0 ph\u1ea7n freelancer c\u1ea7n n\u1eafm r\u00f5 nh\u1ea5t tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh hay kh\u00f4ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5:<\/b><span style=\"font-weight: 400;\"> thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c 5% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ed9ng 2% <\/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;\"> tr\u00ean doanh thu, t\u1ed5ng c\u1ed9ng kho\u1ea3ng 7%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 35% n\u1ebfu thu\u1ed9c b\u1eadc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, m\u1ed9t Affiliate c\u00f3 doanh thu 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u1ebfu b\u1ecb coi l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng s\u1ebd r\u01a1i v\u00e0o b\u1eadc thu\u1ebf 20%, cao h\u01a1n nhi\u1ec1u so v\u1edbi m\u1ee9c kho\u1ea3ng 7% n\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.<\/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 bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hi\u1ec7n nay<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u7a0e\u6536\u5165\/\u6708\uff08\u767e\u4e07\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u7387<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u591a 120<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u591a 10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7 120 \u5230 360<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10\u523030\u5c81\u4e4b\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7 360 \u5230 720<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30\u81f360\u5c81\u4e4b\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ecb\u4e8e 720 \u548c 1,200 \u4e4b\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ecb\u4e8e 60 \u548c 100 \u4e4b\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc71200<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc7100<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Freelancer, KOL\/KOC, Affiliate thu\u1ed9c nh\u00f3m ng\u00e0nh ngh\u1ec1 n\u00e0o \u0111\u1ec3 t\u00ednh \u0111\u00fang thu\u1ebf su\u1ea5t?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n kinh doanh, freelancer c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u00fang nh\u00f3m ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 \u00e1p \u0111\u00fang thu\u1ebf su\u1ea5t tr\u00ean doanh thu, v\u00ec m\u1ed7i nh\u00f3m c\u00f3 m\u1ee9c thu\u1ebf kh\u00e1c nhau \u0111\u00e1ng k\u1ec3 theo Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/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 bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu hi\u1ec7n nay<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><b>\u9759\u606f\u6001<\/b><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><b>Nh\u00f3m ng\u00e0nh, ngh\u1ec1<\/b><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><b>Ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3<\/b><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><b>\u7a0e\u7387<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a (\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 7)<\/span><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><span style=\"font-weight: 400;\">B\u00e1n bu\u00f4n, b\u00e1n l\u1ebb h\u00e0ng h\u00f3a (tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng); th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n cho c\u00e1 nh\u00e2n kinh doanh; ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 0%; h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u00e3 khai GTGT to\u00e0n b\u1ed9 doanh thu; kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 0%; b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><span style=\"font-weight: 400;\">0,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 7)<\/span><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa (ng\u1eafn h\u1ea1n cho kh\u00e1ch du l\u1ecbch, kh\u00e1ch v\u00e3ng lai; d\u00e0i h\u1ea1n kh\u00f4ng ph\u1ea3i c\u0103n h\u1ed9 cho sinh vi\u00ean, c\u00f4ng nh\u00e2n; l\u01b0u tr\u00fa k\u00e8m \u0103n u\u1ed1ng ho\u1eb7c gi\u1ea3i tr\u00ed); b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a v\u00e0 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i (b\u1ebfn b\u00e3i, b\u00e1n v\u00e9, tr\u00f4ng gi\u1eef ph\u01b0\u01a1ng ti\u1ec7n); b\u01b0u ch\u00ednh, chuy\u1ec3n ph\u00e1t th\u01b0 t\u00edn v\u00e0 b\u01b0u ki\u1ec7n; m\u00f4i gi\u1edbi, \u0111\u1ea5u gi\u00e1, hoa h\u1ed3ng \u0111\u1ea1i l\u00fd; t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, h\u1ea3i quan; x\u1eed l\u00fd d\u1eef li\u1ec7u, cho thu\u00ea c\u1ed5ng th\u00f4ng tin, thi\u1ebft b\u1ecb CNTT, vi\u1ec5n th\u00f4ng, qu\u1ea3ng c\u00e1o; h\u1ed7 tr\u1ee3 v\u0103n ph\u00f2ng v\u00e0 h\u1ed7 tr\u1ee3 kinh doanh kh\u00e1c; t\u1eafm h\u01a1i, massage, karaoke, v\u0169 tr\u01b0\u1eddng, bi-a, internet; may \u0111o, gi\u1eb7t l\u00e0, c\u1eaft t\u00f3c, l\u00e0m \u0111\u1ea7u, g\u1ed9i \u0111\u1ea7u; s\u1eeda ch\u1eefa m\u00e1y vi t\u00ednh, \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh; t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t thi c\u00f4ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n; c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ch\u1ecbu thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 10%; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (k\u1ec3 c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p); d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 0%; h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u00e3 khai GTGT to\u00e0n b\u1ed9 doanh thu; b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><span style=\"font-weight: 400;\">2b<\/span><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><span style=\"font-weight: 400;\">Cho thu\u00ea t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (c\u00f9ng \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 7)<\/span><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><span style=\"font-weight: 400;\">Cho thu\u00ea nh\u00e0, \u0111\u1ea5t, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i (tr\u1eeb d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa); cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n; cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m d\u1ecbch v\u1ee5; \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, b\u00e1n h\u00e0ng \u0111a c\u1ea5p; b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (\u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 7)<\/span><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a; khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch; d\u1ecbch v\u1ee5 k\u00e8m theo b\u00e1n h\u00e0ng h\u00f3a nh\u01b0 \u0111\u00e0o t\u1ea1o, b\u1ea3o d\u01b0\u1ee1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 k\u00e8m b\u00e1n s\u1ea3n ph\u1ea9m; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng; s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c; x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u (k\u1ec3 c\u1ea3 l\u1eafp \u0111\u1eb7t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f4ng nghi\u1ec7p); ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u1ecbu thu\u1ebf GTGT kh\u1ea5u tr\u1eeb 10%; ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i khai thu\u1ebf GTGT ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 0%; h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u00e3 khai GTGT to\u00e0n b\u1ed9 doanh thu<\/span><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><span style=\"font-weight: 400;\">1,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><span style=\"font-weight: 400;\">N\u1ed9i dung th\u00f4ng tin s\u1ed1 (\u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 7)<\/span><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1<\/span><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 5.51924%;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; width: 21.0603%;\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (\u0111i\u1ec3m e kho\u1ea3n 3 \u0110i\u1ec1u 7)<\/span><\/td>\n<td style=\"text-align: center; width: 61.801%;\"><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t GTGT 5%; cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT kh\u1ea5u tr\u1eeb v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t GTGT 5%; ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea \u1edf c\u00e1c nh\u00f3m 1, 2, 3, 4<\/span><\/td>\n<td style=\"text-align: center; width: 10.6754%;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, Affiliate b\u00e1n h\u00e0ng qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng thu\u1ed9c nh\u00f3m 1; freelancer t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf, x\u1eed l\u00fd d\u1eef li\u1ec7u thu\u1ed9c nh\u00f3m 2; c\u00f2n ph\u1ea7n l\u1edbn KOL\/KOC s\u1ea3n xu\u1ea5t n\u1ed9i dung gi\u1ea3i tr\u00ed, review, qu\u1ea3ng c\u00e1o s\u1ed1 thu\u1ed9c nh\u00f3m 4 v\u1edbi thu\u1ebf su\u1ea5t 5% tr\u00ean doanh thu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m ng\u00e0nh ngh\u1ec1 khi \u0111\u0103ng k\u00fd c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00ec c\u00f9ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng &#8220;d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n&#8221; ch\u1ecbu 2% trong khi &#8220;cho thu\u00ea t\u00e0i s\u1ea3n&#8221; ch\u1ecbu t\u1edbi 5%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Freelancer, KOL\/KOC, Affiliate n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh m\u1edbi?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng r\u1ed9ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4 doanh thu, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Freelancer l\u00e0m d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, vi\u1ebft n\u1ed9i dung, l\u1eadp tr\u00ecnh, d\u1ecbch thu\u1eadt cho nhi\u1ec1u kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">KOL, KOC nh\u1eadn th\u00f9 lao review s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o tr\u00ean m\u1ea1ng x\u00e3 h\u1ed9i, n\u1ec1n t\u1ea3ng video.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate nh\u1eadn hoa h\u1ed3ng b\u00e1n h\u00e0ng qua li\u00ean k\u1ebft tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ef1 do kh\u00e1c nh\u01b0 t\u01b0 v\u1ea5n, m\u00f4i gi\u1edbi, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng thu\u00ea ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp cho c\u00e1c nh\u00f3m tr\u00ean (nh\u00e3n h\u00e0ng, s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, MCN, agency) c\u0169ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng do ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>M\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate<\/b><\/h2>\n<figure id=\"attachment_7224\" aria-describedby=\"caption-attachment-7224\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7224\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Moc-thoi-gian-ap-dung-quy-dinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate.jpg\" alt=\"M\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Moc-thoi-gian-ap-dung-quy-dinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Moc-thoi-gian-ap-dung-quy-dinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Moc-thoi-gian-ap-dung-quy-dinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Moc-thoi-gian-ap-dung-quy-dinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Moc-thoi-gian-ap-dung-quy-dinh-thue-TNCN-2026-cho-Freelancer-KOL_KOC-Affiliate-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7224\" class=\"wp-caption-text\">M\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng quy \u0111\u1ecbnh thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf su\u1ea5t kinh doanh theo doanh thu t\u1ea1i Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u00e1p d\u1ee5ng t\u1eeb <\/span><b>1\/1\/2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t thu nh\u1eadp theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <\/span><b>1\/7\/2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n theo \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u00e1p d\u1ee5ng song song, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh hay ch\u01b0a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026, h\u1ea1n n\u1ed9p d\u1ef1 ki\u1ebfn th\u00e1ng 3\/2027, l\u00e0 th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i ch\u00ednh x\u00e1c b\u1ea3n ch\u1ea5t thu nh\u1eadp c\u1ea3 n\u0103m c\u1ee7a freelancer, KOL\/KOC, Affiliate.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quan tr\u1ecdng \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp, k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi freelancer, KOL\/KOC, Affiliate v\u00e0 c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5. B\u1ea3ng t\u1ed5ng h\u1ee3p gi\u00fap b\u1ea1n tra c\u1ee9u nhanh s\u1ed1 hi\u1ec7u, th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c v\u00e0 n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a t\u1eebng v\u0103n b\u1ea3n li\u00ean quan.<\/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 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN 2026 cho Freelancer, KOL\/KOC, Affiliate<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung ch\u00ednh li\u00ean quan Freelancer, KOL\/KOC, Affiliate<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span>2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"text-align: center;\"><span>S\u1ed1 109\/2025\/QH15, hi\u1ec7u l\u1ef1c 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span>Quy \u0111\u1ecbnh bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc, ph\u00e2n lo\u1ea1i thu nh\u1eadp kinh doanh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span>Hi\u1ec7u l\u1ef1c 1\/7\/2026 (bi\u1ec3u thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng t\u1eeb 1\/1\/2026)<\/span><\/td>\n<td style=\"text-align: center;\"><span>X\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t thu nh\u1eadp d\u1ecbch v\u1ee5 t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 8; bi\u1ec3u thu\u1ebf su\u1ea5t theo ng\u00e0nh ngh\u1ec1 t\u1ea1i Ph\u1ee5 l\u1ee5c; ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb t\u1ea1i \u0110i\u1ec1u 50<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span>Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span>2026<\/span><\/td>\n<td style=\"text-align: center;\"><span>Quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn k\u00ea khai, kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span>Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span>Ban h\u00e0nh 30\/6\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span>T\u00e0i li\u1ec7u tuy\u00ean truy\u1ec1n c\u1ee7a C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span>C\u00f4ng b\u1ed1 25\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span>L\u01b0u \u00fd c\u1ee5 th\u1ec3 d\u00e0nh cho freelancer, KOL\/KOC, Affiliate, ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf TNCN 2026 cho Freelancer: V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Anh C l\u00e0 freelancer thi\u1ebft k\u1ebf \u0111\u1ed3 h\u1ecda, doanh thu 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb nhi\u1ec1u kh\u00e1ch h\u00e0ng, ch\u01b0a \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh. N\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, sau khi tr\u1eeb gi\u1ea3m tr\u1eeb gia c\u1ea3nh 15,5 tri\u1ec7u \u0111\u1ed3ng, thu nh\u1eadp t\u00ednh thu\u1ebf c\u00f2n 9,5 tri\u1ec7u \u0111\u1ed3ng, ch\u1ecbu thu\u1ebf su\u1ea5t 5%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 475.000 \u0111\u1ed3ng\/th\u00e1ng, ch\u01b0a k\u1ec3 c\u00f3 th\u1ec3 b\u1ecb truy thu ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu anh C \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf thu\u1ed9c nh\u00f3m 2 (thu\u1ebf su\u1ea5t 2%), s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean doanh thu 25 tri\u1ec7u \u0111\u1ed3ng ch\u1ec9 kho\u1ea3ng 500.000 \u0111\u1ed3ng, nh\u01b0ng \u0111\u00e2y l\u00e0 thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 doanh thu ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd ph\u00f9 h\u1ee3p c\u1ea7n c\u00e2n \u0111\u1ed1i theo quy m\u00f4 doanh thu th\u1ef1c t\u1ebf v\u00e0 t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: KOL\/KOC thu nh\u1eadp t\u1eeb nhi\u1ec1u nh\u00e3n h\u00e0ng x\u1eed l\u00fd thu\u1ebf TNCN 2026 ra sao?<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecb D l\u00e0 KOC ho\u1ea1t \u0111\u1ed9ng tr\u00ean n\u1ec1n t\u1ea3ng video ng\u1eafn, nh\u1eadn th\u00f9 lao review s\u1ea3n ph\u1ea9m t\u1eeb h\u01a1n 15 nh\u00e3n h\u00e0ng kh\u00e1c nhau trong n\u0103m, t\u1ed5ng thu nh\u1eadp kho\u1ea3ng 480 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Tr\u01b0\u1edbc \u0111\u00e2y ch\u1ecb D ch\u1ec9 nh\u1eadn kho\u1ea3n chi tr\u1ea3 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n v\u00e0 kh\u00f4ng k\u00ea khai th\u00eam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo r\u00e0 so\u00e1t t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, do kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, to\u00e0n b\u1ed9 480 tri\u1ec7u \u0111\u1ed3ng c\u00f3 nguy c\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, thu nh\u1eadp t\u00ednh thu\u1ebf kho\u1ea3ng 294 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, r\u01a1i v\u00e0o b\u1eadc thu\u1ebf 20%, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo bi\u1ec3u l\u0169y ti\u1ebfn cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi kho\u1ea3n 10% \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p \u00e1p d\u1ee5ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ecb D \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 thu\u1ed9c nh\u00f3m 4, thu\u1ebf su\u1ea5t 5% tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c qu\u1ea3ng c\u00e1o v\u1edbi t\u1eebng nh\u00e3n h\u00e0ng \u0111\u1ec3 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1, kh\u00f4ng ph\u1ea3i quan h\u1ec7 lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7ed3\u679c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u0103ng k\u00fd \u0111\u00fang lo\u1ea1i h\u00ecnh, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean doanh thu 480 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m gi\u1ea3m xu\u1ed1ng c\u00f2n kho\u1ea3ng 24 tri\u1ec7u \u0111\u1ed3ng theo m\u1ee9c 5%, th\u1ea5p h\u01a1n nhi\u1ec1u so v\u1edbi ph\u01b0\u01a1ng \u00e1n b\u1ecb coi l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. H\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7y \u0111\u1ee7 c\u0169ng gi\u00fap ch\u1ecb D ch\u1ee7 \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u t\u1eeb c\u00e1c nh\u00e3n h\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro Freelancer, KOL\/KOC, Affiliate th\u01b0\u1eddng g\u1eb7p<\/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 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 freelancer, KOL\/KOC, Affiliate hay g\u1eb7p ph\u1ea3i khi b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n \u00e1p d\u1ee5ng thu\u1ebf TNCN 2026.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 nh\u1ea5t<\/b><span style=\"font-weight: 400;\"> l\u00e0 nh\u1ea7m l\u1eabn kho\u1ea3n kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng, d\u1eabn \u0111\u1ebfn b\u1ecb b\u1ea5t ng\u1edd khi ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam l\u00fac quy\u1ebft to\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 hai<\/b><span style=\"font-weight: 400;\"> l\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh d\u00f9 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh, th\u01b0\u1eddng xuy\u00ean, khi\u1ebfn to\u00e0n b\u1ed9 thu nh\u1eadp c\u00f3 nguy c\u01a1 b\u1ecb \u00e1p bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u1ebfn 35%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 ba<\/b><span style=\"font-weight: 400;\"> l\u00e0 thi\u1ebfu h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u1edbi t\u1eebng nh\u00e3n h\u00e0ng, khi\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u00fang l\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro th\u1ee9 t\u01b0<\/b><span style=\"font-weight: 400;\"> l\u00e0 x\u00e1c \u0111\u1ecbnh sai nh\u00f3m ng\u00e0nh ngh\u1ec1 khi \u0111\u0103ng k\u00fd, v\u00ed d\u1ee5 nh\u1ea7m gi\u1eefa nh\u00f3m d\u1ecbch v\u1ee5 2% v\u00e0 nh\u00f3m n\u1ed9i dung s\u1ed1 5%, d\u1eabn \u0111\u1ebfn k\u00ea khai sai thu\u1ebf su\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> l\u00e0 r\u00e0 so\u00e1t to\u00e0n b\u1ed9 ngu\u1ed3n thu nh\u1eadp, ph\u00e2n lo\u1ea1i \u0111\u00fang b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n, chu\u1ea9n h\u00f3a h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c v\u00e0 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd ph\u00f9 h\u1ee3p tr\u01b0\u1edbc khi doanh thu t\u0103ng cao, tr\u00e1nh vi\u1ec7c s\u1ed1 ti\u1ec1n b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p v\u01b0\u1ee3t qu\u00e1 kho\u1ea3n thu\u1ebf ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c ban \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN 2026 \u0111\u1eb7t ra y\u00eau c\u1ea7u r\u00f5 r\u00e0ng h\u01a1n v\u1edbi freelancer, KOL\/KOC, Affiliate v\u00e0 ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5: ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t thu nh\u1eadp, \u0111\u0103ng k\u00fd \u0111\u00fang h\u00ecnh th\u1ee9c kinh doanh v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa m\u1ee9c thu\u1ebf su\u1ea5t kho\u1ea3ng 7% v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn l\u00ean t\u1edbi 35% l\u00e0 qu\u00e1 l\u1edbn \u0111\u1ec3 b\u1ecf qua, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh t\u1eeb nhi\u1ec1u ngu\u1ed3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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 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 thu\u1ebf TNCN 2026 v\u1edbi Freelancer, KOL\/KOC, Affiliate<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Freelancer kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng t\u1ef1 \u0111\u1ed9ng b\u1ecb ph\u1ea1t, nh\u01b0ng thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 ch\u1ecbu thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn \u0111\u1ebfn 35%, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 b\u1ecb truy thu n\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 khai thi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Kho\u1ea3n kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n c\u00f3 ph\u1ea3i l\u00e0 s\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. \u0110\u00e2y ch\u1ec9 l\u00e0 kho\u1ea3n t\u1ea1m kh\u1ea5u tr\u1eeb. Khi quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t giao d\u1ecbch, h\u1ed3 s\u01a1 v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>KOL\/KOC n\u00ean \u0111\u0103ng k\u00fd thu\u1ebf su\u1ea5t n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n l\u1edbn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u1ed9i dung, qu\u1ea3ng c\u00e1o s\u1ed1 c\u1ee7a KOL\/KOC thu\u1ed9c nh\u00f3m 4 theo Ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, thu\u1ebf su\u1ea5t 5% tr\u00ean doanh thu, nh\u01b0ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ee5 th\u1ec3 v\u1edbi t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>T\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00f3 b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a Affiliate kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, n\u1ebfu kho\u1ea3n chi tr\u1ea3 thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb, t\u1ed5 ch\u1ee9c chi tr\u1ea3 v\u1eabn ph\u1ea3i kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi thanh to\u00e1n, \u0111\u1ed9c l\u1eadp v\u1edbi vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh hay ch\u01b0a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Freelancer c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb \u00e1p thu\u1ebf su\u1ea5t cao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ho\u1eb7c \u0111\u0103ng k\u00fd thu\u1ebf khi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean; l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u1edbi t\u1eebng \u0111\u1ed1i t\u00e1c; v\u00e0 kh\u00f4ng nh\u1ea7m l\u1eabn gi\u1eefa kh\u1ea5u tr\u1eeb t\u1ea1m 10% v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf sau quy\u1ebft to\u00e1n.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN 2026 mang \u0111\u1ebfn quy \u0111\u1ecbnh m\u1edbi \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi freelancer, KOL\/KOC, Affiliate v\u00e0 ng\u01b0\u1eddi l\u00e0m d\u1ecbch v\u1ee5 t\u1ef1 do t\u1ea1i Vi\u1ec7t Nam. Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026, n\u1ebfu c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, kho\u1ea3n thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb c\u01a1 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7225,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7222","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\/7222","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=7222"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7222\/revisions"}],"predecessor-version":[{"id":7227,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7222\/revisions\/7227"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7225"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}