{"id":9044,"date":"2026-06-29T14:24:36","date_gmt":"2026-06-29T07:24:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9044"},"modified":"2026-06-29T14:25:01","modified_gmt":"2026-06-29T07:25:01","slug":"hach-toan-thue-tncn-cua-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/","title":{"rendered":"Accounting for personal income tax of employees according to Circular 99."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn c\u00e1ch ghi nh\u1eadn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn TK 334 v\u00e0 TK 3335, \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u1edbi Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Tom_tat_ve_hach_toan_thue_TNCN_cua_nguoi_lao_dong_trong_doanh_nghiep_tu_2026\" >T\u00f3m t\u1eaft v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p t\u1eeb 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Co_so_phap_ly_ve_hach_toan_thue_TNCN_cua_nguoi_lao_dong_theo_Thong_tu_99\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Cac_khoan_thu_nhap_duoc_loai_tru_va_cac_khoan_phai_chiu_thue_TNCN_tu_2026\" >C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN t\u1eeb 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Cac_khoan_phu_cap_tro_cap_duoc_loai_tru\" >C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Cach_hach_toan_thue_TNCN_cua_nguoi_lao_dong_theo_Thong_tu_99\" >C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Ghi_nhan_thue_TNCN_khau_tru_vao_luong\" >Ghi nh\u1eadn thu\u1ebf TNCN kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Khi_chi_tra_luong_thuc_te_cho_nguoi_lao_dong\" >Khi chi tr\u1ea3 l\u01b0\u01a1ng th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Toan_canh_nghiep_vu_lien_quan_truc_tiep_den_hach_toan_thue_TNCN_cua_nguoi_lao_dong\" >To\u00e0n c\u1ea3nh nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Vi_du_minh_hoa_nghiep_vu_hach_toan_thue_TNCN_cua_nguoi_lao_dong\" >V\u00ed d\u1ee5 minh h\u1ecda nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Doanh_nghiep_phai_chuyen_doi_so_du_nhung_tai_khoan_ke_toan_nao_theo_Thong_tu_99\" >Doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0o theo Th\u00f4ng t\u01b0 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Nhung_luu_y_thuc_te_khi_hach_toan_thue_TNCN_cua_nguoi_lao_dong\" >Nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Cau_hoi_thuong_gap_ve_hach_toan_thue_TNCN_cua_nguoi_lao_dong\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Thue_TNCN_cua_nguoi_lao_dong_co_duoc_hach_toan_vao_chi_phi_doanh_nghiep_khong\" >Thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Khi_nao_su_dung_TK_3335_trong_hach_toan_thue_TNCN_cua_nguoi_lao_dong\" >Khi n\u00e0o s\u1eed d\u1ee5ng TK 3335 trong h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/#Ke_toan_can_luu_y_gi_khi_hach_toan_thue_TNCN_cua_nguoi_lao_dong_tu_nam_2026\" >K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u0103m 2026?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_ve_hach_toan_thue_TNCN_cua_nguoi_lao_dong_trong_doanh_nghiep_tu_2026\"><\/span><b>T\u00f3m t\u1eaft v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p t\u1eeb 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed ri\u00eang bi\u1ec7t m\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi chi tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n m\u1edbi, h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 3335 &#8211; Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_ve_hach_toan_thue_TNCN_cua_nguoi_lao_dong_theo_Thong_tu_99\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n c\u0103n c\u1ee9 v\u00e0o hai v\u0103n b\u1ea3n ph\u00e1p l\u00fd ch\u1ee7 \u0111\u1ea1o nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: T\u00e0i kho\u1ea3n 334 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" 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\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\">: Kho\u1ea3n 2 \u0110i\u1ec1u 3 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN, l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb khi h\u1ea1ch to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_duoc_loai_tru_va_cac_khoan_phai_chiu_thue_TNCN_tu_2026\"><\/span><b>C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN t\u1eeb 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9047\" aria-describedby=\"caption-attachment-9047\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9047\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-khoan-thu-nhap-duoc-loai-tru-va-cac-khoan-phai-chiu-thue-TNCN-tu-2026.jpg\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN t\u1eeb 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-khoan-thu-nhap-duoc-loai-tru-va-cac-khoan-phai-chiu-thue-TNCN-tu-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-khoan-thu-nhap-duoc-loai-tru-va-cac-khoan-phai-chiu-thue-TNCN-tu-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-khoan-thu-nhap-duoc-loai-tru-va-cac-khoan-phai-chiu-thue-TNCN-tu-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-khoan-thu-nhap-duoc-loai-tru-va-cac-khoan-phai-chiu-thue-TNCN-tu-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-khoan-thu-nhap-duoc-loai-tru-va-cac-khoan-phai-chiu-thue-TNCN-tu-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9047\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN t\u1eeb 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n c\u1ea5n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n thu nh\u1eadp n\u00e0o thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf. Theo Kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng g\u1ed3m:<\/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, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ngo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_phu_cap_tro_cap_duoc_loai_tru\"><\/span><b>C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd c\u00e1c kho\u1ea3n sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi h\u1ea1ch to\u00e1n TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p Qu\u1ed1c ph\u00f2ng &#8211; An ninh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p thu h\u00fat, theo khu v\u1ef1c c\u1ee7a quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, sinh ho\u1ea1t do c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p; tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c theo ph\u00e1p lu\u1eadt BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p mang t\u00ednh ch\u1ea5t b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5, tr\u1ee3 c\u1ea5p kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng cho Ch\u00ednh ph\u1ee5 quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_hach_toan_thue_TNCN_cua_nguoi_lao_dong_theo_Thong_tu_99\"><\/span><b>C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9045\" aria-describedby=\"caption-attachment-9045\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9045\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-thue-TNCN-cua-nguoi-lao-dong-theo-Thong-tu-99.jpg\" alt=\"H\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-thue-TNCN-cua-nguoi-lao-dong-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-thue-TNCN-cua-nguoi-lao-dong-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-thue-TNCN-cua-nguoi-lao-dong-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-thue-TNCN-cua-nguoi-lao-dong-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-thue-TNCN-cua-nguoi-lao-dong-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9045\" class=\"wp-caption-text\">To\u00e0n c\u1ea3nh nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ghi_nhan_thue_TNCN_khau_tru_vao_luong\"><\/span><b>Ghi nh\u1eadn thu\u1ebf TNCN kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3335 &#8211; Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u00fat to\u00e1n c\u1ed1t l\u00f5i trong h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u1ec3 hi\u1ec7n vi\u1ec7c gi\u1ea3m s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u0103ng ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_chi_tra_luong_thuc_te_cho_nguoi_lao_dong\"><\/span><b>Khi chi tr\u1ea3 l\u01b0\u01a1ng th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chi tr\u1ea3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf TNCN v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toan_canh_nghiep_vu_lien_quan_truc_tiep_den_hach_toan_thue_TNCN_cua_nguoi_lao_dong\"><\/span><b>To\u00e0n c\u1ea3nh nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9046\" aria-describedby=\"caption-attachment-9046\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9046\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-canh-nghiep-vu-lien-quan-truc-tiep-den-hach-toan-thue-TNCN-cua-nguoi-lao-dong.jpg\" alt=\"To\u00e0n c\u1ea3nh nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-canh-nghiep-vu-lien-quan-truc-tiep-den-hach-toan-thue-TNCN-cua-nguoi-lao-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-canh-nghiep-vu-lien-quan-truc-tiep-den-hach-toan-thue-TNCN-cua-nguoi-lao-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-canh-nghiep-vu-lien-quan-truc-tiep-den-hach-toan-thue-TNCN-cua-nguoi-lao-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-canh-nghiep-vu-lien-quan-truc-tiep-den-hach-toan-thue-TNCN-cua-nguoi-lao-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Toan-canh-nghiep-vu-lien-quan-truc-tiep-den-hach-toan-thue-TNCN-cua-nguoi-lao-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9046\" class=\"wp-caption-text\">To\u00e0n c\u1ea3nh nghi\u1ec7p v\u1ee5 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee9ng \u0111\u1ed9c l\u1eadp m\u00e0 lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi nhi\u1ec1u nghi\u1ec7p v\u1ee5 ph\u00e1t sinh nh\u01b0 ghi nh\u1eadn l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb, th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 t\u1eebng b\u00fat to\u00e1n c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng to\u00e0n c\u1ea3nh c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nghi\u1ec7p v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ee3 TK\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00f3 TK<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 622, 623, 627, 641, 642, 241<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 622, 623, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BHXH \u1ed1m \u0111au, thai s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 338 (3383)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 335 ho\u1eb7c 622, 623, 641<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb BHYT, BHXH, BHTN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 138, 141, 338<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 333 (335)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ef1c tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 511, 3331<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_nghiep_vu_hach_toan_thue_TNCN_cua_nguoi_lao_dong\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed th\u00e1ng 01\/2026, C\u00f4ng ty ABC t\u00ednh l\u01b0\u01a1ng nh\u00e2n vi\u00ean kinh doanh \u00f4ng A v\u1edbi th\u00f4ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 30.000.000 \u0111\u1ed3ng, thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 2.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n t\u00ednh l\u01b0\u01a1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 641 (Chi ph\u00ed b\u00e1n h\u00e0ng): 30.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 334 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng): 30.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334: 2.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 333: 2.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn cho \u00f4ng A:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334: 28.000.000 \u0111\u1ed3ng\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 28.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_phai_chuyen_doi_so_du_nhung_tai_khoan_ke_toan_nao_theo_Thong_tu_99\"><\/span><b>Doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00e0o theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ebf to\u00e1n doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 424px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 sang t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>T\u00e0i kho\u1ea3n ngu\u1ed3n<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Chuy\u1ec3n sang<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\u0110i\u1ec1u ki\u1ec7n\/Ghi ch\u00fa<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">TK 111, 112, 113, 121, 153, 154, 156, 211, 212, 213<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft ph\u00f9 h\u1ee3p y\u00eau c\u1ea7u qu\u1ea3n l\u00fd<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng n\u1ebfu c\u00f3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">TK 138 (Ph\u1ea3i thu kh\u00e1c)\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">TK 2281 (\u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c)<\/span><\/td>\n<td style=\"text-align: center; height: 80px;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ch\u01b0a k\u1ebft th\u00fac<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">TK 2413 (S\u1eeda ch\u1eefa l\u1edbn TSC\u0110)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">TK 2414 (N\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o TSC\u0110)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi ph\u00ed c\u00f2n d\u1edf dang<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">TK 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">TK 332 (Ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"text-align: center; height: 96px;\"><span style=\"font-weight: 400;\">TK 441 (Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TK 466 (Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110)<\/span><\/td>\n<td style=\"text-align: center; height: 96px;\"><span style=\"font-weight: 400;\">TK 4118 (V\u1ed1n kh\u00e1c)<\/span><\/td>\n<td style=\"text-align: center; height: 96px;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/he-thong-tai-khoan-ke-toan-thong-tu-99\/\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_thuc_te_khi_hach_toan_thue_TNCN_cua_nguoi_lao_dong\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i thu nh\u1eadp tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n: K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1eebng t\u00e0i kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c nh\u00f3m ch\u1ecbu thu\u1ebf hay kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ti\u1ec3u kho\u1ea3n TK 333 tr\u01b0\u1edbc khi l\u00ean s\u1ed5: To\u00e0n b\u1ed9 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb c\u1ea7n ph\u1ea3i \u00e1nh \u0111\u00fang v\u00e0o ti\u1ec3u kho\u1ea3n TK 3335, t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c trong c\u00f9ng TK 333.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 (HR): B\u1ea3ng l\u01b0\u01a1ng, quy\u1ebft \u0111\u1ecbnh ph\u1ee5 c\u1ea5p, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ea7n \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn HR cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7. Ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi s\u1ed1 li\u1ec7u \u0111\u1ec1u chu\u1ea9n x\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1eebng kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c nh\u00f3m ch\u1ecbu thu\u1ebf hay kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN. Sai s\u00f3t \u1edf b\u01b0\u1edbc n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 li\u1ec7u h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00e2n lo\u1ea1i thu nh\u1eadp v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1eeb n\u0103m 2026. \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch s\u1eed d\u1ee5ng TK 334 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 TK 3335 \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf TNCN ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c c\u1eadp nh\u1eadt ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u0169ng c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c kho\u1ea3n thu nh\u1eadp, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p ph\u00e1t sinh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n n\u00e0o thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi. Vi\u1ec7c chu\u1ea9n h\u00f3a nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t khi k\u00ea khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/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>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean\u00a0<\/a><\/span><\/strong><\/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><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_thue_TNCN_cua_nguoi_lao_dong\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_cua_nguoi_lao_dong_co_duoc_hach_toan_vao_chi_phi_doanh_nghiep_khong\"><\/span>Thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Thu\u1ebf TNCN l\u00e0 kho\u1ea3n thu\u1ebf ph\u00e1t sinh t\u1eeb thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng. Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai, n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ec v\u1eady, khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_su_dung_TK_3335_trong_hach_toan_thue_TNCN_cua_nguoi_lao_dong\"><\/span>Khi n\u00e0o s\u1eed d\u1ee5ng TK 3335 trong h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTK 3335 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Quy tr\u00ecnh th\u01b0\u1eddng g\u1ed3m: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, T\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb, Ghi nh\u1eadn qua TK 334 v\u00e0 TK 3335 v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ke_toan_can_luu_y_gi_khi_hach_toan_thue_TNCN_cua_nguoi_lao_dong_tu_nam_2026\"><\/span>K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u0103m 2026?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n: C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf; Ki\u1ec3m tra danh m\u1ee5c kho\u1ea3n thu nh\u1eadp, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p; \u0110\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang gi\u1eefa b\u1ea3ng l\u01b0\u01a1ng, s\u1ed5 k\u1ebf to\u00e1n TK 334 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TK 3335 v\u00e0 R\u00e0 so\u00e1t vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed doanh nghi\u1ec7p kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Thu\u1ebf TNCN l\u00e0 kho\u1ea3n thu\u1ebf ph\u00e1t sinh t\u1eeb thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng. Doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 k\u00ea khai, n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ec v\u1eady, khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n kh\u00f4ng ghi nh\u1eadn kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o s\u1eed d\u1ee5ng TK 3335 trong h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"TK 3335 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Quy tr\u00ecnh th\u01b0\u1eddng g\u1ed3m: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, T\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb, Ghi nh\u1eadn qua TK 334 v\u00e0 TK 3335 v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u0103m 2026?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n: C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf; Ki\u1ec3m tra danh m\u1ee5c kho\u1ea3n thu nh\u1eadp, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p; \u0110\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang gi\u1eefa b\u1ea3ng l\u01b0\u01a1ng, s\u1ed5 k\u1ebf to\u00e1n TK 334 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf TK 3335 v\u00e0 R\u00e0 so\u00e1t vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb n\u0103m 2026, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn c\u00e1ch ghi nh\u1eadn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c, \u1ea3nh h\u01b0\u1edfng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9045,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9044"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9044\/revisions"}],"predecessor-version":[{"id":9049,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9044\/revisions\/9049"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9045"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}