{"id":4724,"date":"2026-04-24T10:20:16","date_gmt":"2026-04-24T10:20:16","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4724"},"modified":"2026-04-24T10:20:16","modified_gmt":"2026-04-24T10:20:16","slug":"thue-gia-tri-gia-tang-doi-voi-hoat-dong-cho-thue-lai-lao-dong","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/thue-gia-tri-gia-tang-doi-voi-hoat-dong-cho-thue-lai-lao-dong\/","title":{"rendered":"Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng"},"content":{"rendered":"

THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG CHO THU\u00ca L\u1ea0I LAO \u0110\u1ed8NG<\/strong><\/h4>\n

Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng<\/strong><\/p>\n

Ng\u00e0y 24 th\u00e1ng 3 n\u0103m 2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 170\/CT-CS nh\u1eb1m gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p.<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng s\u1ed1 45\/2019\/QH14; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 145\/2020\/N\u0110-CP; v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung), ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d) \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n

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  1. Giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y 01<\/strong> th\u00e1ng 7 n\u0103m <\/strong>2025, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u1ef1c hi\u1ec7n cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, trong \u0111\u00f3:<\/strong><\/li>\n<\/ol>\n
      \n
    • Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u00e0 h\u01b0\u1edfng l\u01b0\u01a1ng, ch\u1ebf \u0111\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a b\u00ean thu\u00ea l\u1ea1i;<\/li>\n
    • B\u00ean thu\u00ea l\u1ea1i th\u1ef1c hi\u1ec7n thanh to\u00e1n c\u00e1c kho\u1ea3n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n

      \ud83d\udc49 B\u1ea3n ch\u1ea5t c\u00e1c giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu h\u1ed9, chi h\u1ed9. Do \u0111\u00f3, doanh nghi\u1ec7p cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 n\u00eau tr\u00ean.<\/p>\n

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      1. Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c d\u1ecbch v\u1ee5 cung c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/strong><\/li>\n<\/ol>\n
          \n
        • Kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh;<\/li>\n
        • Kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9) \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n

          \ud83d\udc49 Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf GTGT, tr\u00e1nh vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa thu h\u1ed9 \u2013 chi h\u1ed9 v\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1eeb \u0111\u00f3 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf ph\u00e1t sinh.<\/p>\n","protected":false},"excerpt":{"rendered":"

          THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG CHO THU\u00ca L\u1ea0I LAO \u0110\u1ed8NG Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng Ng\u00e0y 24 th\u00e1ng 3 n\u0103m 2026, C\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 170\/CT-CS nh\u1eb1m gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ho\u1ea1t…<\/p>\n","protected":false},"author":4,"featured_media":4678,"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-4724","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\/4724","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=4724"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4724\/revisions"}],"predecessor-version":[{"id":4725,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4724\/revisions\/4725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4678"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}