{"id":6392,"date":"2026-08-29T01:47:43","date_gmt":"2026-08-29T01:47:43","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6392"},"modified":"2026-08-29T01:47:43","modified_gmt":"2026-08-29T01:47:43","slug":"cac-cong-van-huong-dan-khau-tru-thue-thu-nhap-ca-nhan-tncn-doi-voi-khoan-chi-tra-sau-khi-cham-dut-hop-dong-lao-dong","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/cac-cong-van-huong-dan-khau-tru-thue-thu-nhap-ca-nhan-tncn-doi-voi-khoan-chi-tra-sau-khi-cham-dut-hop-dong-lao-dong\/","title":{"rendered":"C\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cTNCN\u201d) \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>C\u00c1C C\u00d4NG V\u0102N H\u01af\u1edaNG D\u1eaaN KH\u1ea4U TR\u1eea <\/strong><strong>THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201c<\/strong><strong>TNCN<\/strong><strong>\u201d)<\/strong><strong> \u0110\u1ed0I V\u1edaI KHO\u1ea2N CHI TR\u1ea2 SAU KHI CH\u1ea4M D\u1ee8T H\u1ee2P \u0110\u1ed2NG LAO \u0110\u1ed8NG<\/strong><\/h4>\n<p>Sau khi Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c, m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb 10% TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n<p>C\u00e1c h\u01b0\u1edbng d\u1eabn hi\u1ec7n ch\u01b0a th\u1ed1ng nh\u1ea5t v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf: m\u1ed9t s\u1ed1 x\u00e1c \u0111\u1ecbnh tr\u00ean <strong>t\u1ed5ng thu nh\u1eadp chi tr\u1ea3<\/strong>, trong khi m\u1ed9t s\u1ed1 kh\u00e1c x\u00e1c \u0111\u1ecbnh tr\u00ean <strong>thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> sau khi lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3:<img decoding=\"async\" class=\"aligncenter size-full wp-image-6393\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-29-084631.png\" alt=\"\" width=\"897\" height=\"311\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-29-084631.png 897w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-29-084631-300x104.png 300w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/08\/Screenshot-2026-08-29-084631-768x266.png 768w\" sizes=\"(max-width: 897px) 100vw, 897px\" \/><\/p>\n<p>C\u00e1c c\u00f4ng v\u0103n cho th\u1ea5y c\u00e1ch hi\u1ec3u kh\u00e1c nhau c\u0169ng nh\u01b0 ch\u01b0a th\u1ec3 hi\u1ec7n r\u00f5 v\u1ec1 c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb 10% TNCN. Trong khi ch\u1edd h\u01b0\u1edbng d\u1eabn th\u1ed1ng nh\u1ea5t t\u1eeb c\u01a1 quan thu\u1ebf trung \u01b0\u01a1ng, doanh nghi\u1ec7p n\u00ean tham chi\u1ebfu h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u0111\u1ed3ng th\u1eddi l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro tu\u00e2n th\u1ee7.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00c1C C\u00d4NG V\u0102N H\u01af\u1edaNG D\u1eaaN KH\u1ea4U TR\u1eea THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201cTNCN\u201d) \u0110\u1ed0I V\u1edaI KHO\u1ea2N CHI TR\u1ea2 SAU KHI CH\u1ea4M D\u1ee8T H\u1ee2P \u0110\u1ed2NG LAO \u0110\u1ed8NG Sau khi Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4498,"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-6392","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\/6392","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=6392"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6392\/revisions"}],"predecessor-version":[{"id":6396,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/6392\/revisions\/6396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4498"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=6392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=6392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=6392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}