{"id":4718,"date":"2026-04-24T10:13:47","date_gmt":"2026-04-24T10:13:47","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4718"},"modified":"2026-04-24T10:13:47","modified_gmt":"2026-04-24T10:13:47","slug":"du-thao-nghi-dinh-huong-dan-luat-thue-thu-nhap-ca-nhan-tncn","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/du-thao-nghi-dinh-huong-dan-luat-thue-thu-nhap-ca-nhan-tncn\/","title":{"rendered":"D\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn lu\u1eadt thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n (\u201cTNCN\u201d)"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201cTNCN\u201d)<\/strong><\/h4>\n<p>Ng\u00e0y 27 th\u00e1ng 3 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 v\u00e0 l\u1ea5y \u00fd ki\u1ebfn D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf, th\u00fac \u0111\u1ea9y \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 ho\u00e0n thi\u1ec7n an sinh x\u00e3 h\u1ed9i.<\/p>\n<p>C\u00e1c n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a D\u1ef1 th\u1ea3o nh\u01b0 sau:<\/p>\n<p><strong>2.1 Mi\u1ec5n thu\u1ebf TNCN cho nh\u00e2n l\u1ef1c thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean<\/strong><\/p>\n<p>\u0110\u1ec1 xu\u1ea5t mi\u1ec5n thu\u1ebf TNCN t\u1eeb n\u0103m 2026 \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c nh\u00f3m sau nh\u1eb1m t\u0103ng s\u1ee9c h\u00fat nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao, \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7:<\/p>\n<ul>\n<li>C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n<li>Nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao v\u00e0 c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c, v\u1edbi th\u1eddi h\u1ea1n \u01b0u \u0111\u00e3i t\u1ed1i \u0111a 5 n\u0103m.<\/li>\n<\/ul>\n<p><strong>2.2 N\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp v\u00e3ng lai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p>D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>N\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp v\u00e3ng lai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% 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 t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/ l\u1ea7n l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/li>\n<li>N\u00e2ng ng\u01b0\u1ee1ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf 10% t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m l\u00ean 15 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<\/ul>\n<p><strong>2.3 T\u0103ng m\u1ee9c tr\u1ea7n \u0111\u1ed1i v\u1edbi ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a<\/strong><\/p>\n<p>Theo D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh, kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 l\u00e0 m\u1ed9t kho\u1ea3n l\u1ee3i \u00edch thu\u1ed9c ph\u1ea1m vi xem x\u00e9t t\u00ednh thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u0103ng m\u1ee9c kh\u1ed1ng ch\u1ebf t\u1eeb 730 ngh\u00ecn \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng (theo quy \u0111\u1ecbnh c\u0169 t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH) v\u00e0 b\u1ecb b\u00e3i b\u1ecf b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 003\/2025\/TT-BNV) l\u00ean 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 b\u1eb1ng ti\u1ec1n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n), kho\u1ea3n chi n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/li>\n<\/ul>\n<p><strong>2.4 T\u0103ng m\u1ee9c t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/strong><\/p>\n<p>D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t t\u0103ng m\u1ee9c kh\u1ed1ng ch\u1ebf t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung v\u00e0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd t\u1eeb 1 tri\u1ec7u \u0111\u1ed3ng l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p><strong>2.5 Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m (k\u1ec3 c\u1ea3 ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c)<\/strong><\/p>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 l\u1edbn h\u01a1n trong tr\u01b0\u1eddng h\u1ee3p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m n\u1ebfu tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng v\u1ec1 m\u1ee9c tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u00ec ph\u1ea7n chi tr\u1ea3 th\u1ef1c t\u1ebf v\u01b0\u1ee3t m\u1ee9c n\u00e0y c\u0169ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n<p><strong>2.6 Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p<\/strong><\/p>\n<p>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho th\u1eddi gian l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd ho\u1eb7c l\u00e0m vi\u1ec7c v\u00e0o ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p, theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi tr\u1ea3 v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh, ph\u1ea7n v\u01b0\u1ee3t s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu Thu\u1ebf TNCN.<\/p>\n<p><strong>2.7 \u0110i\u1ec1u ch\u1ec9nh ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng l\u00ean 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh, bao g\u1ed3m ti\u1ec1n tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng.<\/p>\n<p><strong>2.8 B\u1ed5 sung kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c<\/strong><\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 x\u00e2y d\u1ef1ng 02 ph\u01b0\u01a1ng \u00e1n v\u1ec1 b\u1ed5 sung kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p nh\u01b0 sau:<\/p>\n<p><em><strong>Ph\u01b0\u01a1ng \u00e1n 1:<\/strong><\/em><\/p>\n<ul>\n<li>Chi kh\u00e1m ch\u1eefa b\u1ec7nh: kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/li>\n<li>Chi gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o: kh\u00f4ng qu\u00e1 21 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<p><em><strong>Ph\u01b0\u01a1ng \u00e1n 2:<\/strong><\/em><\/p>\n<ul>\n<li>Chi kh\u00e1m ch\u1eefa b\u1ec7nh: kh\u00f4ng qu\u00e1 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<p>Chi gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o: kh\u00f4ng qu\u00e1 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ef0 TH\u1ea2O NGH\u1eca \u0110\u1ecaNH H\u01af\u1edaNG D\u1eaaN LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201cTNCN\u201d) Ng\u00e0y 27 th\u00e1ng 3 n\u0103m 2026, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 v\u00e0 l\u1ea5y \u00fd ki\u1ebfn D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf,&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=4718"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4718\/revisions"}],"predecessor-version":[{"id":4719,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4718\/revisions\/4719"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4687"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}