{"id":7564,"date":"2026-08-21T11:06:07","date_gmt":"2026-08-21T04:06:07","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7564"},"modified":"2026-08-21T11:06:07","modified_gmt":"2026-08-21T04:06:07","slug":"cong-van-7299-cth-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-7299-cth-qldn1\/","title":{"rendered":"C\u00f4ng v\u0103n 7299\/CTH-QLDN1: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-7299cthqldn1-huong-dan-xac-dinh-thu-nhap-chiu-thue-tncn-tu-tien-luong-tien-cong-chi-tra-ch-138101341.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 ban h\u00e0nh n\u0103m 2026 \u0111\u00e3 gi\u1ea3i \u0111\u00e1p chi ti\u1ebft v\u01b0\u1edbng m\u1eafc c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c. Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 s\u1ef1 chuy\u1ec3n giao quan tr\u1ecdng v\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a <\/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;\"> \u548c <\/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;\">, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf ki\u1ec3m tra v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb cho th\u1ea5y, sai s\u00f3t trong kh\u00e2u x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd chi\u1ebfm t\u1ef7 tr\u1ecdng r\u1ea5t cao. Vi\u1ec7c kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. N\u1eafm b\u1eaft tr\u1ecdn v\u1eb9n c\u00e1c n\u1ed9i dung ch\u1ec9 \u0111\u1ea1o gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n x\u1eed l\u00fd chu\u1ea9n x\u00e1c chi ph\u00ed l\u01b0\u01a1ng, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7568\" aria-describedby=\"caption-attachment-7568\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7568\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cong-van-7299_CTH-QLDN1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng v\u0103n 7299\/CTH-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cong-van-7299_CTH-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cong-van-7299_CTH-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cong-van-7299_CTH-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cong-van-7299_CTH-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tom-tat-trong-tam-ve-cong-van-7299_CTH-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7568\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 thu\u1ebf c\u1ee7a C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean ho\u1eb7c qu\u1ea3n l\u00fd b\u1ea3n cam k\u1ebft t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 7299\/CTH-QLDN1 quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 thu\u1ebf TNCN cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c?<\/b><\/h2>\n<figure id=\"attachment_7565\" aria-describedby=\"caption-attachment-7565\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7565\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-7299_CTH-QLDN1-quy-dinh-nhu-the-nao-ve-thue-TNCN-cho-lao-dong-thoi-viec.jpg\" alt=\"C\u00f4ng v\u0103n 7299\/CTH-QLDN1 quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 thu\u1ebf TNCN cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-7299_CTH-QLDN1-quy-dinh-nhu-the-nao-ve-thue-TNCN-cho-lao-dong-thoi-viec.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-7299_CTH-QLDN1-quy-dinh-nhu-the-nao-ve-thue-TNCN-cho-lao-dong-thoi-viec-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-7299_CTH-QLDN1-quy-dinh-nhu-the-nao-ve-thue-TNCN-cho-lao-dong-thoi-viec-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-7299_CTH-QLDN1-quy-dinh-nhu-the-nao-ve-thue-TNCN-cho-lao-dong-thoi-viec-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-7299_CTH-QLDN1-quy-dinh-nhu-the-nao-ve-thue-TNCN-cho-lao-dong-thoi-viec-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7565\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1 quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 thu\u1ebf TNCN cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi ngh\u1ec9 vi\u1ec7c ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean t\u1ea1i c\u00e1c doanh nghi\u1ec7p. H\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n \u0111\u00e3 l\u00e0m r\u00f5 h\u1ec7 th\u1ed1ng c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u00f9ng c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i \u0111i\u1ec1u ch\u1ec9nh chi tr\u1ea3 thu nh\u1eadp th\u00f4i vi\u1ec7c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf ban h\u00e0nh h\u01b0\u1edbng d\u1eabn d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy ph\u1ea1m hi\u1ec7n h\u00e0nh. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c \u0111i\u1ec1u kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc khi gi\u1ea3i tr\u00ecnh ki\u1ec3m tra thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1ec1 khai thu\u1ebf, n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1ec1 cam k\u1ebft t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 69 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 70 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN theo C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh <\/span><a href=\"https:\/\/thue.man.net.vn\/thu-nhap-chiu-thue-tncn\/\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng. Th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh vi\u1ec7c chi tr\u1ea3 thu nh\u1eadp c\u1ee7a C\u00f4ng ty ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp trong k\u1ef3 t\u00ednh thu\u1ebf ch\u00ednh l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh <\/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;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea5t k\u1ec3 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hay ti\u1ec1n th\u00f9 lao \u0111\u00f3 thu\u1ed9c k\u1ef3 l\u00e0m vi\u1ec7c n\u00e0o trong qu\u00e1 kh\u1ee9, vi\u1ec7c t\u00ednh thu\u1ebf v\u1eabn c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c chi ra. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed1c th\u1eddi gian n\u00e0y \u0111\u1ec3 k\u00ea khai \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n d\u1eabn chi\u1ebfu c\u00e1c quy \u0111\u1ecbnh t\u1ea1i <\/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;\"> \u0111\u1ec3 l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, m\u00e0 m\u1ee9c chi tr\u1ea3 thu nh\u1eadp t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, m\u1ecdi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c kho\u1ea3n chi kh\u00e1c ph\u00e1t sinh chi tr\u1ea3 sau \u0111\u00f3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean \u0111\u1ec1u thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10%, kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u01b0\u1edbng d\u1eabn l\u00e0m cam k\u1ebft t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u0103m 2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10% nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf, quy \u0111\u1ecbnh cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u1eadp b\u1ea3n cam k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n l\u00e0m cam k\u1ebft g\u1eedi C\u00f4ng ty \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Vi\u1ec7c l\u1eadp v\u00e0 qu\u1ea3n l\u00fd b\u1ea3n cam k\u1ebft n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef b\u1ea3n cam k\u1ebft \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u1ea3i tr\u00ecnh ki\u1ec3m tra thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 trong kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, vi\u1ec7c x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nghi\u00eam ng\u1eb7t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 70 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd trong C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7567\" aria-describedby=\"caption-attachment-7567\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7567\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-ve-tien-luong-lam-dem-va-lam-them-gio-trong-Cong-van-7299_CTH-QLDN1.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd trong C\u00f4ng v\u0103n 7299\/CTH-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-ve-tien-luong-lam-dem-va-lam-them-gio-trong-Cong-van-7299_CTH-QLDN1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-ve-tien-luong-lam-dem-va-lam-them-gio-trong-Cong-van-7299_CTH-QLDN1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-ve-tien-luong-lam-dem-va-lam-them-gio-trong-Cong-van-7299_CTH-QLDN1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-ve-tien-luong-lam-dem-va-lam-them-gio-trong-Cong-van-7299_CTH-QLDN1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Quy-dinh-ve-tien-luong-lam-dem-va-lam-them-gio-trong-Cong-van-7299_CTH-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7567\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd trong C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd l\u00e0 kho\u1ea3n thu nh\u1eadp ph\u1ed5 bi\u1ebfn nh\u01b0ng ch\u1ee9a \u0111\u1ef1ng nhi\u1ec1u r\u1ee7i ro v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u1ea7n thu nh\u1eadp l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn C\u00f4ng ty ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c v\u0103n b\u1ea3n c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ee9c chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y ho\u1eb7c l\u00e0m trong gi\u1edd quy \u0111\u1ecbnh theo Lu\u1eadt Lao \u0111\u1ed9ng s\u1ebd thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng th\u00ec ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 l\u01b0u tr\u1eef b\u1ea3ng k\u00ea l\u00e0m th\u00eam gi\u1edd c\u1ee7a doanh nghi\u1ec7p<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u1ea7n thu nh\u1eadp l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 kho\u1ea3n mi\u1ec5n thu\u1ebf h\u1ee3p ph\u00e1p, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 chi tr\u1ea3 \u0111\u00fang m\u00e0 ph\u1ea3i ho\u00e0n thi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty c\u00f3 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 c\u00e1c th\u00f4ng tin:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd th\u1ef1c t\u1ebf t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i C\u00f4ng ty \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thi\u1ebfu b\u1ea3ng k\u00ea chi ti\u1ebft n\u00e0y, to\u00e0n b\u1ed9 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf v\u00e0 truy thu thu\u1ebf TNCN 10% ho\u1eb7c theo bi\u1ec3u l\u0169y ti\u1ebfn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p x\u00e3 h\u1ed9i quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1 nh\u1eafc l\u1ea1i nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u1eb1m tr\u00e1nh t\u00ecnh tr\u1ea1ng t\u00ednh tr\u00f9ng l\u1eb7p gi\u1eefa c\u00e1c n\u01a1i tr\u1ea3 thu nh\u1eadp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t n\u01a1i tr\u1ea3 thu nh\u1eadp. Kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 theo th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn n\u01a1i \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Tuy nhi\u00ean ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, 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;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf v\u00e0 c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh n\u00eau tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 phi ti\u1ec1n t\u1ec7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (VND), vi\u1ec7c quy \u0111\u1ed5i ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ed5i thu nh\u1eadp ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp m\u1edf t\u00e0i kho\u1ea3n th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam th\u00ec l\u1ea5y theo t\u1ef7 gi\u00e1 trung t\u00e2m c\u1ee7a \u0110\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0110\u00f4 la M\u1ef9 ho\u1eb7c t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o c\u1ee7a \u0110\u1ed3ng Vi\u1ec7t Nam v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i t\u1ec7 kh\u00e1c c\u00f4ng b\u1ed1 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>X\u1eed l\u00fd thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng b\u1eb1ng ti\u1ec1n (phi ti\u1ec1n t\u1ec7)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra ti\u1ec1n v\u00e0 t\u00ednh theo \u0110\u1ed3ng Vi\u1ec7t Nam theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00f3 ho\u1eb7c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef b\u1eb1ng ch\u1ee9ng v\u1ec1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf TNCN \u0111i\u1ec1u ch\u1ec9nh chi tr\u1ea3 cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c bao g\u1ed3m c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 19.0269%; text-align: center;\"><b>T\u00ean v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"width: 20.9876%; text-align: center;\"><b>Lo\u1ea1i v\u0103n b\u1ea3n \/ S\u1ed1 hi\u1ec7u<\/b><\/td>\n<td style=\"width: 59.2593%; text-align: center;\"><b>Tr\u1ecdng t\u00e2m n\u1ed9i dung li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5<\/span><\/td>\n<td style=\"width: 20.9876%; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 59.2593%; text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o (Kho\u1ea3n 2 \u0110i\u1ec1u 3, Kho\u1ea3n 1 \u0110i\u1ec1u 11).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/td>\n<td style=\"width: 20.9876%; text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh H\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<td style=\"width: 59.2593%; text-align: center;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft kh\u1ea5u tr\u1eeb thu\u1ebf 10%, cam k\u1ebft t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb, quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7\/phi ti\u1ec1n t\u1ec7 v\u00e0 \u0111i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp (\u0110i\u1ec1u 17, 26, 46, 48, 50, 69, 70).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1<\/span><\/td>\n<td style=\"width: 20.9876%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n H\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<td style=\"width: 59.2593%; text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i \u0111\u00e1p tr\u1ef1c ti\u1ebfp vi\u1ec7c \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb 10% cho lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c, ti\u1ec1n l\u00e0m \u0111\u00eam\/l\u00e0m th\u00eam gi\u1edd v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb n\u0103m 2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.0269%; text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/span><\/td>\n<td style=\"width: 20.9876%; text-align: center;\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b<\/span><\/td>\n<td style=\"width: 59.2593%; text-align: center;\"><span style=\"font-weight: 400;\">Cung c\u1ea5p c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m v\u00e0 c\u00e1c m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho gi\u1edd l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: Ph\u00e2n t\u00edch t\u00ednh thu\u1ebf TNCN cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 7299\/CTH-QLDN1, ch\u00fang ta c\u00f9ng ph\u00e2n t\u00edch m\u1ed9t t\u00ecnh hu\u1ed1ng t\u00ednh thu\u1ebf th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p trong n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u73b0\u5b9e\u751f\u6d3b\u60c5\u51b5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00d4ng Nguy\u1ec5n V\u0103n A ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi C\u00f4ng ty X t\u1eeb ng\u00e0y 31\/03\/2026. \u0110\u1ebfn ng\u00e0y 15\/05\/2026, C\u00f4ng ty X ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c v\u00e0 th\u1ef1c hi\u1ec7n chi tr\u1ea3 \u0111\u1ee3t cu\u1ed1i cho \u00f4ng A g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng c\u00f2n t\u1ed3n c\u1ee7a th\u00e1ng 3\/2026: 8.000.000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 tu\u1ea7n th\u00e1ng 3\/2026: 4.000.000 VND (Trong \u0111\u00f3, l\u01b0\u01a1ng l\u00e0m gi\u1edd b\u00ecnh th\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng l\u00e0 2.000.000 VND, ph\u1ea7n tr\u1ea3 t\u0103ng th\u00eam do l\u00e0m th\u00eam gi\u1edd l\u00e0 2.000.000 VND).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n th\u01b0\u1edfng ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n chi tr\u1ea3 sau khi ngh\u1ec9 vi\u1ec7c: 6.000.000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty X \u0111\u00e3 l\u1eadp \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng k\u00ea l\u00e0m th\u00eam gi\u1edd l\u01b0u t\u1ea1i h\u1ed3 s\u01a1 k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ea3ng ph\u00e2n t\u00edch v\u00e0 t\u00ednh to\u00e1n thu\u1ebf TNCN cho \u00f4ng A<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, do th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 l\u00e0 ng\u00e0y 15\/05\/2026 (sau khi \u0111\u00e3 th\u00f4i vi\u1ec7c), t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00f4ng A l\u00e0 16.000.000 VND \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp 10%, t\u01b0\u01a1ng \u1ee9ng s\u1ed1 thu\u1ebf C\u00f4ng ty X ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay l\u00e0 1.600.000 VND.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng ph\u00e2n t\u00edch v\u00e0 t\u00ednh to\u00e1n thu\u1ebf TNCN cho \u00f4ng A<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Kho\u1ea3n thu nh\u1eadp<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ti\u1ec1n (VND)<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00e2n lo\u1ea1i thu\u1ebf TNCN<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng c\u00f2n t\u1ed3n th\u00e1ng 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 sau khi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c (\u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ph\u1ea7n c\u01a1 b\u1ea3n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 sau khi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ph\u1ea7n tr\u1ea3 t\u0103ng th\u00eam)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf TNCN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh theo Lu\u1eadt Lao \u0111\u1ed9ng, c\u00f3 b\u1ea3ng k\u00ea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf (0%)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 sau khi \u0111\u00e3 ngh\u1ec9 vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>T\u1ed5ng c\u1ed9ng chi tr\u1ea3<\/b><\/td>\n<td style=\"text-align: center;\"><b>20.000.000<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf: 16.000.000<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb: 10%<\/b><\/td>\n<td style=\"text-align: center;\"><b>1.600.000<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c ch\u00ednh th\u1ee9c v\u00e0 lao \u0111\u1ed9ng \u0111\u00e3 th\u00f4i vi\u1ec7c ho\u1eb7c lao \u0111\u1ed9ng th\u1eddi v\u1ee5 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 qua b\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 20.1888%;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center; width: 37.1823%;\"><b>Lao \u0111\u1ed9ng c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean (\u0111ang l\u00e0m vi\u1ec7c)<\/b><\/td>\n<td style=\"text-align: center; width: 41.9027%;\"><b>Lao \u0111\u1ed9ng \u0111\u00e3 th\u00f4i vi\u1ec7c \/ Lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1888%;\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center; width: 37.1823%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (t\u1eeb 5% \u0111\u1ebfn 35%).<\/span><\/td>\n<td style=\"text-align: center; width: 41.9027%;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb c\u1ed1 \u0111\u1ecbnh 10% tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi chi tr\u1ea3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1888%;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng thu nh\u1eadp \u00e1p d\u1ee5ng<\/span><\/td>\n<td style=\"text-align: center; width: 37.1823%;\"><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf ngay t\u1eeb \u0111\u1ed3ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ea7u ti\u00ean (sau khi tr\u1eeb gia c\u1ea3nh).<\/span><\/td>\n<td style=\"text-align: center; width: 41.9027%;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1888%;\"><span style=\"font-weight: 400;\">\u5bb6\u5ead\u6263\u9664<\/span><\/td>\n<td style=\"text-align: center; width: 37.1823%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c h\u00e0ng th\u00e1ng.<\/span><\/td>\n<td style=\"text-align: center; width: 41.9027%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1888%;\"><span style=\"font-weight: 400;\">Cam k\u1ebft t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center; width: 37.1823%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng b\u1ea3n cam k\u1ebft (t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn).<\/span><\/td>\n<td style=\"text-align: center; width: 41.9027%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft theo kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 20.1888%;\"><span style=\"font-weight: 400;\">\u5e74\u7ec8\u7a0e\u52a1\u7ed3\u7b97<\/span><\/td>\n<td style=\"text-align: center; width: 37.1823%;\"><span style=\"font-weight: 400;\">\u1ee6y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n).<\/span><\/td>\n<td style=\"text-align: center; width: 41.9027%;\"><span style=\"font-weight: 400;\">T\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia MAN v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf khi chi tr\u1ea3 cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1 \u0111\u00e3 l\u00e0m r\u00f5 nhi\u1ec1u \u0111i\u1ec3m quan tr\u1ecdng, nh\u01b0ng th\u1ef1c t\u1ebf tri\u1ec3n khai t\u1ea1i doanh nghi\u1ec7p v\u1eabn ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf. Theo c\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng, doanh nghi\u1ec7p th\u01b0\u1eddng v\u1ea5p ph\u1ea3i ba nh\u00f3m r\u1ee7i ro l\u1edbn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m r\u1ee7i ro th\u1ee9 nh\u1ea5t li\u00ean quan \u0111\u1ebfn sai nh\u1ea7m th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb. Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn \u00e1p d\u1ee5ng sai bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn cho kho\u1ea3n l\u01b0\u01a1ng tr\u1ea3 mu\u1ed9n cho lao \u0111\u1ed9ng \u0111\u00e3 th\u00f4i vi\u1ec7c. Vi\u1ec7c chi tr\u1ea3 di\u1ec5n ra sau khi h\u1ee3p \u0111\u1ed3ng k\u1ebft th\u00fac b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 10% n\u1ebfu t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1ea3n cam k\u1ebft h\u1ee3p l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m r\u1ee7i ro th\u1ee9 hai l\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n mi\u1ec5n thu\u1ebf l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd. R\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng l\u1eadp ho\u1eb7c thi\u1ebfu b\u1ea3ng k\u00ea chi ti\u1ebft gi\u1edd l\u00e0m th\u00eam. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf b\u00e1c b\u1ecf quy\u1ec1n mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng tr\u1ea3 th\u00eam, t\u1eeb \u0111\u00f3 ti\u1ebfn h\u00e0nh truy thu thu\u1ebf 10% c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m r\u1ee7i ro th\u1ee9 ba n\u1eb1m \u1edf qu\u1ea3n l\u00fd b\u1ea3n cam k\u1ebft ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf. Vi\u1ec7c ch\u1ea5p nh\u1eadn cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 t\u1eeb hai ngu\u1ed3n thu nh\u1eadp tr\u1edf l\u00ean ho\u1eb7c t\u1ed5ng thu nh\u1eadp trong n\u0103m v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh s\u1ebd khi\u1ebfn doanh nghi\u1ec7p b\u1ecb li\u00ean \u0111\u1edbi tr\u00e1ch nhi\u1ec7m v\u00e0 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi kh\u1ea5u tr\u1eeb thi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd: r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, chu\u1ea9n h\u00f3a m\u1eabu bi\u1ec3u b\u1ea3ng k\u00ea l\u00e0m th\u00eam gi\u1edd v\u00e0 x\u00e2y d\u1ef1ng danh m\u1ee5c h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ri\u00eang cho nh\u00f3m lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c. S\u1ef1 th\u1ea5u hi\u1ec3u s\u00e2u s\u1eafc th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7299\/CTH-QLDN1 l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 thi\u1ebft th\u1ef1c, gi\u00fap l\u00e0m r\u00f5 c\u00e1c quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c. Vi\u1ec7c n\u1eafm v\u1eefng th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb 10%, \u0111i\u1ec1u ki\u1ec7n l\u1eadp b\u1ea3n cam k\u1ebft c\u0169ng nh\u01b0 quy c\u00e1ch ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 t\u1ed1i \u0111a quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/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-tron-goi-la-gi\/\"><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 &#8211; 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;\"> &#8211; S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; 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 C\u00f4ng v\u0103n 7299\/CTH-QLDN1 (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p chi tr\u1ea3 kho\u1ea3n thu nh\u1eadp cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb 10% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, m\u1ee9c chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean m\u1edbi thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%. N\u1ebfu m\u1ee9c chi tr\u1ea3 d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n th\u00ec doanh nghi\u1ec7p t\u1ea1m th\u1eddi ch\u01b0a ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN khi chi tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft \u0111\u1ec3 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. C\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng n\u1ebfu \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft g\u1eedi C\u00f4ng ty. Vi\u1ec7c l\u00e0m cam k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi ngh\u1ec9 vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho gi\u1edd l\u00e0m th\u00eam v\u01b0\u1ee3t so v\u1edbi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u1eabn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng k\u00ea l\u01b0u t\u1ea1i doanh nghi\u1ec7p. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd t\u00ednh theo m\u1ee9c b\u00ecnh th\u01b0\u1eddng chi tr\u1ea3 sau khi th\u00f4i vi\u1ec7c (t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean) s\u1ebd ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u1eadp v\u00e0 l\u01b0u tr\u1eef b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c, c\u00e1c ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh khung l\u01b0\u01a1ng l\u00e0m th\u00eam theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u1edf hai n\u01a1i tr\u1ea3 thu nh\u1eadp kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo nguy\u00ean t\u1eafc gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c nh\u1eafc l\u1ea1i t\u1ea1i c\u00f4ng v\u0103n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn m\u1ed9t n\u01a1i \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u0111\u1ea3m b\u1ea3o m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 7299\/CTH-QLDN1 do C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1 ban h\u00e0nh n\u0103m 2026 \u0111\u00e3 gi\u1ea3i \u0111\u00e1p chi ti\u1ebft v\u01b0\u1edbng m\u1eafc c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c. Trong b\u1ed1i c\u1ea3nh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7566,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-7564","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\/7564","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=7564"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7564\/revisions"}],"predecessor-version":[{"id":7569,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7564\/revisions\/7569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7566"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}