{"id":6146,"date":"2026-07-28T10:51:08","date_gmt":"2026-07-28T10:51:08","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6146"},"modified":"2026-07-28T13:55:16","modified_gmt":"2026-07-28T13:55:16","slug":"nghi-dinh-253-2026-nd-cp-va-thong-tu-87-2026-tt-btc-hoan-thien-chinh-sach-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-253-2026-nd-cp-va-thong-tu-87-2026-tt-btc-hoan-thien-chinh-sach-thue-thu-nhap-ca-nhan\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/n\u0111-cp v\u00e0 th\u00f4ng t\u01b0 87\/2026\/tt-btc \u2013 ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 253\/2026\/N\u0110-CP V\u00c0 TH\u00d4NG T\u01af 87\/2026\/TT-BTC \u2013 HO\u00c0N THI\u1ec6N CH\u00cdNH S\u00c1CH THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/strong><\/h4>\n<p>Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP (\u201cN\u0110 253\u201d) h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, \u0111\u1ed3ng th\u1eddi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 87\/2026\/TT-BTC (\u201cTT 87\u201d) h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh. Hai v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026 (tr\u1eeb m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i TT 87 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026).<\/p>\n<p>\u0110\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean Lu\u1eadt Thu\u1ebf TNCN \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u0111\u00e3 s\u1eed d\u1ee5ng h\u01a1n 13 n\u0103m, t\u00e1c \u0111\u1ed9ng r\u1ed9ng \u0111\u1ebfn to\u00e0n b\u1ed9 doanh nghi\u1ec7p c\u00f3 chi tr\u1ea3 thu nh\u1eadp. M\u1ed9t s\u1ed1 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd bao g\u1ed3m:<\/p>\n<p><strong>1. <\/strong><strong>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-6139 alignleft\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/4v.png\" alt=\"\" width=\"837\" height=\"297\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/4v.png 837w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/4v-300x106.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/4v-768x273.png 768w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2. <\/strong><strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb m\u1edbi v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/p>\n<ul>\n<li><strong>Y t\u1ebf:<\/strong> chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh trong n\u01b0\u1edbc thu\u1ed9c danh m\u1ee5c b\u1ea3o hi\u1ec3m y t\u1ebf \u2014 gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<li><strong>Gi\u00e1o d\u1ee5c:<\/strong> chi ph\u00ed h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf trong n\u01b0\u1edbc \u2014 gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<li><strong>B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed:<\/strong> t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (bao g\u1ed3m ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng).<\/li>\n<\/ul>\n<p><strong>=&gt; \u0110i\u1ec1u ki\u1ec7n:<\/strong> Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n\/ch\u1ee9ng t\u1eeb ghi th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb ngu\u1ed3n t\u00e0i tr\u1ee3 hay b\u1ea3o hi\u1ec3m kh\u00e1c. Ngo\u00e0i ra, N\u0110 253 c\u0169ng quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb tr\u00ean ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>=&gt;<\/strong> Doanh nghi\u1ec7p n\u00ean th\u00f4ng tin cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 v\u00e0 ngh\u0129a v\u1ee5 tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p><strong>3. <\/strong><strong>L\u00e0m r\u00f5 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n v\u00e0 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/p>\n<ul>\n<li>N\u0110 gi\u1eef nguy\u00ean ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n t\u1ea1i c\u1ea3 c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n ch\u01b0a \u0111\u1ea1i ch\u00fang. Theo \u0111\u00f3, thu\u1ebf TNCN ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, thay v\u00ec \u00e1p d\u1ee5ng m\u1ee9c 20% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0 \u0111\u1ec1 xu\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n<li>B\u00ean c\u1ea1nh \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng 100% v\u1ed1n t\u1ea1i c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n ho\u1eb7c c\u00f4ng ty t\u01b0 nh\u00e2n m\u00e0 giao d\u1ecbch g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>=&gt; <\/strong>Doanh nghi\u1ec7p v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n l\u01b0u \u00fd: C\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t giao d\u1ecbch khi chuy\u1ec3n nh\u01b0\u1ee3ng doanh nghi\u1ec7p s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf TNCN.<\/p>\n<p><strong>4. <\/strong><strong>M\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, t\u1ea1o th\u00eam ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9.<\/strong><\/p>\n<ul>\n<li><strong>Ti\u1ec1n \u0103n gi\u1eefa ca:<\/strong> Kho\u1ea3n chi b\u1eb1ng ti\u1ec1n \u0111\u1ebfn 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c v\u1eabn thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li><strong>Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 ti\u1ec1n ngh\u1ec9 ph\u00e9p ch\u01b0a s\u1eed d\u1ee5ng:<\/strong> \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu chi tr\u1ea3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng.<\/li>\n<li><strong>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m:<\/strong> Ph\u1ea7n chi tr\u1ea3 v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ch\u00ednh s\u00e1ch, quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li><strong>\u01afu \u0111\u00e3i \u0111\u1ed1i v\u1edbi nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao:<\/strong> Mi\u1ec5n thu\u1ebf TNCN trong 05 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 c\u00f4ng ngh\u1ec7 cao.<\/li>\n<li><strong>Thu nh\u1eadp t\u1eeb t\u00e0i ch\u00ednh xanh v\u00e0 th\u1ecb tr\u01b0\u1eddng carbon:<\/strong> B\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 carbon \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1 nh\u00e2n, l\u00e3i t\u1eeb tr\u00e1i phi\u1ebfu xanh v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau ph\u00e1t h\u00e0nh.<\/li>\n<\/ul>\n<p><strong>5. C\u1ed5 phi\u1ebfu th\u01b0\u1edfng v\u00e0 v\u00e0 Ch\u01b0\u01a1ng tr\u00ecnh l\u1ef1a ch\u1ecdn c\u1ed5 phi\u1ebfu cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ESOP<\/strong><\/p>\n<p>Ch\u1ec9 ph\u00e1t sinh thu\u1ebf TNCN khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, bao g\u1ed3m thu\u1ebf TNCN t\u1eeb Ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u00e0 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng: C\u00f4ng ty ch\u1ee9ng kho\u00e1n\/ng\u00e2n h\u00e0ng l\u01b0u k\u00fd c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i c\u1ed5 phi\u1ebfu th\u01b0\u1edfng v\u00e0 c\u1ed5 phi\u1ebfu ESOP m\u00e0 t\u1eebng c\u00e1 nh\u00e2n n\u1eafm gi\u1eef, \u0111\u1ed3ng th\u1eddi kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN. C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u1eb1ng n\u0103m theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n<li>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ch\u1ee9ng kho\u00e1n (bao g\u1ed3m ch\u1ee9ng kho\u00e1n ph\u00e1i sinh): gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00d7 0,1%.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"size-full wp-image-6142 alignleft\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/07\/5v.png\" alt=\"\" width=\"790\" height=\"112\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/5v.png 790w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/5v-300x43.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/07\/5v-768x109.png 768w\" sizes=\"(max-width: 790px) 100vw, 790px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>6. Thu nh\u1eadp t\u1eeb t\u00e0i s\u1ea3n s\u1ed1 \u2014 \u0110i\u1ec3m M\u1edaI ho\u00e0n to\u00e0n<\/strong><\/p>\n<ul>\n<li>L\u1ea7n \u0111\u1ea7u ti\u00ean t\u00e0i s\u1ea3n s\u1ed1 (crypto, t\u00e0i s\u1ea3n \u1ea3o, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a) ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m &#8220;thu nh\u1eadp kh\u00e1c&#8221; ch\u1ecbu thu\u1ebf TNCN.<\/li>\n<li>Thu\u1ebf TNCN = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00d7 0,1%<\/li>\n<li>C\u00e1c thu nh\u1eadp m\u1edbi kh\u00e1c c\u0169ng ph\u00e1t sinh ngh\u0129a v\u1ee5: t\u00ean mi\u1ec1n .vn, t\u00edn ch\u1ec9 carbon, bi\u1ec3n s\u1ed1 xe tr\u00fang \u0111\u1ea5u gi\u00e1 (thu\u1ebf su\u1ea5t 5%).<\/li>\n<\/ul>\n<p><strong>7. M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/p>\n<p>N\u0110 253 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng v\u00e0 l\u00e0m r\u00f5 th\u00eam c\u00e1c quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb thu\u1ebf 10%: T\u0103ng t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n chi tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng. \u0110\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 d\u01b0\u1edbi m\u1ee9c n\u00e0y, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf ch\u1ec9 th\u1ef1c hi\u1ec7n khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/li>\n<li>Ph\u1ea1m vi \u00e1p d\u1ee5ng: Ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf n\u00eau tr\u00ean c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 cho c\u00e1 nh\u00e2n sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/li>\n<li>Ng\u01b0\u1ee1ng quy\u1ebft to\u00e1n thu\u1ebf: Kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u00ednh b\u00ecnh qu\u00e2n) c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thay c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10%.<\/li>\n<\/ul>\n<p>C\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh trong n\u0103m v\u00e0 s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 253\/2026\/N\u0110-CP V\u00c0 TH\u00d4NG T\u01af 87\/2026\/TT-BTC \u2013 HO\u00c0N THI\u1ec6N CH\u00cdNH S\u00c1CH THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N Ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP (\u201cN\u0110 253\u201d) h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, \u0111\u1ed3ng th\u1eddi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1&#8230;<\/p>\n","protected":false},"author":4,"featured_media":5708,"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-6146","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\/6146","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=6146"}],"version-history":[{"count":2,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6146\/revisions"}],"predecessor-version":[{"id":6177,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6146\/revisions\/6177"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/5708"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}