{"id":7212,"date":"2026-01-13T19:17:00","date_gmt":"2026-01-14T02:17:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7212"},"modified":"2026-01-14T19:22:05","modified_gmt":"2026-01-15T02:22:05","slug":"chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/","title":{"rendered":"2026\u5e74\u4ee5\u964d\u3001\u7a0e\u5236\u306f\u3069\u306e\u3088\u3046\u306b\u5909\u5316\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh quan tr\u1ecdng. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y kh\u00f4ng ch\u1ec9 nh\u1eb1m hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd m\u00e0 c\u00f2n h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong b\u1ed1i c\u1ea3nh kinh t\u1ebf m\u1edbi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m \u0111\u00e3 \u0111\u01b0\u1ee3c di\u1ec5n gi\u1ea3i l\u1ea1i.<\/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\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\" >C\u1ea3i c\u00e1ch Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi 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-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cac_khoan_giam_tru_khi_tinh_thue_TNCN\" >C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\" >Ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi tr\u1eeb b\u1ea3o hi\u1ec3m\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\" >Thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n thu b\u1ea5t th\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\" >L\u1ee3i \u00edch thu\u1ebf TNCN n\u0103m 2026 so v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\" >Quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh v\u00e0 Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Phuong_phap_tinh_thue_moi\" >Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi<\/a><\/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\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\"><\/span><b>C\u1ea3i c\u00e1ch Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng h\u00ecnh dung nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p v\u00e0 so s\u00e1nh c\u00e1c n\u1ed9i dung ch\u00ednh tr\u01b0\u1edbc n\u0103m 2026 v\u00e0 t\u1eeb n\u0103m 2026.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> So s\u00e1nh ch\u00ednh s\u00e1ch thu\u1ebf TNCN tr\u01b0\u1edbc v\u00e0 t\u1eeb n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc n\u0103m 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb n\u0103m 2026<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6.2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ed1 b\u1eadc t\u00ednh thu\u1ebf TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7 b\u1eadc<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5 b\u1eadc<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p khi t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p l\u1ef1c thu\u1ebf cao do kho\u1ea3ng b\u1eadc d\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m \u00e1p l\u1ef1c thu\u1ebf, t\u0103ng thu nh\u1eadp kh\u1ea3 d\u1ee5ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 vi\u1ec7c r\u00fat g\u1ecdn b\u1eadc t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2026 cho th\u1ea5y \u0111\u1ecbnh h\u01b0\u1edbng c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch thu\u1ebf TNCN theo h\u01b0\u1edbng gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed sinh ho\u1ea1t. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 thay \u0111\u1ed5i t\u00edch c\u1ef1c, gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00f3m thu nh\u1eadp trung b\u00ecnh, t\u0103ng thu nh\u1eadp th\u1ef1c nh\u1eadn v\u00e0 d\u1ec5 d\u00e0ng tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf h\u01a1n trong giai \u0111o\u1ea1n m\u1edbi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_khi_tinh_thue_TNCN\"><\/span><b>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi t\u00ednh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ph\u00e1p lu\u1eadt cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb \u0111i m\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ee3p l\u1ec7. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c t\u00ednh thu\u1ebf s\u00e1t v\u1edbi kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n gi\u1ea3m \u00e1p l\u1ef1c chi ti\u00eau cho c\u00e1 nh\u00e2n. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ch\u1ee7 y\u1ebfu bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh: \u00c1p d\u1ee5ng cho ch\u00ednh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c c\u00e1 nh\u00e2n ph\u1ee5 thu\u1ed9c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ed1t l\u00f5i, gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng duy tr\u00ec m\u1ee9c s\u1ed1ng t\u1ed1i thi\u1ec3u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf cho Nh\u00e0 n\u01b0\u1edbc. So v\u1edbi m\u1ee9c c\u0169, m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n \u0111\u00e3 t\u0103ng th\u00eam 4.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng th\u00eam 1.8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1ee1ng thu nh\u1eadp ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean \u0111\u00e1ng k\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n: Bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ho\u1eb7c \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo quy \u0111\u1ecbnh. Nh\u1eefng kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eb1m khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia h\u1ec7 th\u1ed1ng an sinh v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00e0i ch\u00ednh l\u00e2u d\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc: C\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, \u1ee7ng h\u1ed9 cho ho\u1ea1t \u0111\u1ed9ng t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o ho\u1eb7c khuy\u1ebfn h\u1ecdc \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf, qua \u0111\u00f3 g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i v\u00e0 lan t\u1ecfa gi\u00e1 tr\u1ecb nh\u00e2n v\u0103n trong c\u1ed9ng \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1eebng b\u1eadc c\u1ee5 th\u1ec3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh l\u0169y ti\u1ebfn v\u00e0 c\u00f4ng b\u1eb1ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng m\u1ee9c thu nh\u1eadp \u0111\u1ec3 b\u1ea1n d\u1ec5 tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng: Bi\u1ec3u thu\u1ebf TNCN m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>B\u1eadc thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>M\u1ee9c thu nh\u1eadp (tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng)<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn 10<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 10 \u0111\u1ebfn 30<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 30 \u0111\u1ebfn 60<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 60 \u0111\u1ebfn 100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 100\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Qua b\u1ea3ng tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1eebng b\u1eadc thu nh\u1eadp v\u1edbi nguy\u00ean t\u1eafc l\u0169y ti\u1ebfn, thu nh\u1eadp c\u00e0ng cao th\u00ec m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng c\u00e0ng l\u1edbn. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c b\u1eadc thu\u1ebf gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\"><\/span><b>Ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi tr\u1eeb b\u1ea3o hi\u1ec3m<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u1eb1m gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y tr\u00ecnh b\u00e0y s\u1ef1 \u0111\u1ed1i chi\u1ebfu gi\u1eefa ng\u01b0\u1ee1ng thu nh\u1eadp\/th\u00e1ng (ch\u01b0a t\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m) \u0111ang \u00e1p d\u1ee5ng tr\u01b0\u1edbc n\u0103m 2026 v\u00e0 m\u1ee9c thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb n\u0103m 2026 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc v\u00e0 t\u1eeb n\u0103m 2026 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN theo s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc n\u0103m 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb n\u0103m 2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21.7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19.8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27.9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24.2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34.1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u00ecn chung, t\u1eeb n\u0103m 2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo h\u01b0\u1edbng ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c t\u1ebf chi ph\u00ed sinh ho\u1ea1t, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. So v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc n\u0103m 2026, c\u00e1c m\u1ee9c gi\u1ea3m tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec1u c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3, qua \u0111\u00f3 gi\u1ea3m \u00e1p l\u1ef1c thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 t\u1ed1t h\u01a1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u1ea5t l\u00e0 c\u00e1c h\u1ed9 gia \u0111\u00ecnh c\u00f3 t\u1eeb hai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1edf l\u00ean. B\u1ea3ng so s\u00e1nh tr\u00ean gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch m\u1edbi v\u00e0 ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\"><\/span><b>Thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n thu b\u1ea5t th\u01b0\u1eddng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh thu nh\u1eadp ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n quy \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n. M\u1ed7i lo\u1ea1i thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng; qu\u00e0 t\u1eb7ng; b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; th\u1eeba k\u1ebf: C\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf v\u1edbi m\u1ee9c 10% tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng cho t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t 2% tr\u00ean gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eebng giao d\u1ecbch, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh l\u00e3i hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng: \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a m\u1ed7i l\u1ea7n giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\"><\/span><strong>L\u1ee3i \u00edch thu\u1ebf TNCN n\u0103m 2026 so v\u1edbi quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u thu\u1ebf theo h\u01b0\u1edbng tinh gi\u1ea3n s\u1ed1 b\u1eadc v\u00e0 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u00e3 t\u1ea1o ra t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c r\u00f5 r\u1ec7t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Theo \u0111\u00f3, nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf trong kho\u1ea3ng t\u1eeb 10 &#8211; 30 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng hi\u1ec7n ch\u1ec9 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%, th\u1ea5p h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi c\u00e1c m\u1ee9c 15% ho\u1eb7c 20% t\u1eebng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf c\u00e1c b\u1eadc thu\u1ebf trung gian tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p>V\u00ed d\u1ee5 minh h\u1ecda: M\u1ed9t c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp 25 tri\u1ec7u\/th\u00e1ng, c\u00f3 01 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 b\u1eaft bu\u1ed9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m 10.5%.<\/p>\n<ul>\n<li>Theo quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y: Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3ng 12.5 tri\u1ec7u \u0111\u1ed3ng, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p kho\u1ea3ng 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<li>Quy \u0111\u1ecbnh m\u1edbi 2026: Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 25 &#8211; 15.5 &#8211; 6.2 &#8211; (25 *10.5%) = 1.2 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (b\u1eadc 1 &#8211; 5%) = 0.06 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady, ng\u01b0\u1eddi lao \u0111\u1ed9ng ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c h\u01a1n 900.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf m\u1ed7i th\u00e1ng v\u1edbi m\u1ee9c thu nh\u1eadp 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng nh\u1edd ch\u00ednh s\u00e1ch m\u1edbi.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi H\u1ed9 kinh doanh v\u00e0 Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch m\u1edbi si\u1ebft ch\u1eb7t qu\u1ea3n l\u00fd nh\u01b0ng c\u0169ng m\u1edf r\u1ed9ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh nh\u1ecf l\u1ebb.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf: N\u00e2ng m\u1ee9c doanh thu b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n: C\u00e1c h\u1ed9 c\u00f3 doanh thu tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng\/n\u0103m b\u1eaft bu\u1ed9c ph\u1ea3i tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed: C\u00e1c s\u00e0n TM\u0110T (Shopee, Lazada, TikTok&#8230;) s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi b\u00e1n. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh tr\u00ean m\u1ea1ng x\u00e3 h\u1ed9i, vi\u1ec7c qu\u1ea3n l\u00fd doanh thu s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1eb7t ch\u1ebd h\u01a1n qua c\u00e1c c\u00f4ng c\u1ee5 s\u1ed1.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_moi\"><\/span><b>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u1eeb n\u0103m 2026, \u0111\u1ec3 gi\u00fap c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p thu\u1ebf su\u1ea5t thu\u1ebf TNCN v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u00e1p d\u1ee5ng theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed hay kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, c\u0169ng nh\u01b0 quy m\u00f4 doanh thu ph\u00e1t sinh.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf su\u1ea5t thu\u1ebf TNCN, thu\u1ebf VAT theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 lo\u1ea1i h\u00ecnh kinh doanh.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Lo\u1ea1i h\u00ecnh\/Quy m\u00f4 doanh thu\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf thu\u1ebf TNCN<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf VAT\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh thu d\u01b0\u1edbi 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean t\u1ef7 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\"><span style=\"font-weight: 400;\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n ph\u1ed1i, cung \u1ee9ng h\u00e0ng h\u00f3a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung s\u1ed1 (gi\u1ea3i tr\u00ed, game, phim, \u1ea3nh, nh\u1ea1c, qu\u1ea3ng c\u00e1o\u2026)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u1eeb kinh doanh l\u01b0u tr\u00fa nh\u01b0 kh\u00e1ch s\u1ea1n, nh\u00e0 ngh\u1ec9, homestay)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u00e0nh, l\u0129nh v\u1ef1c kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh, lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh chi ph\u00ed, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN v\u00e0 VAT s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00e1c nhau. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 quy m\u00f4 doanh thu kh\u00f4ng ch\u1ec9 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t, truy thu v\u00e0 x\u1eed ph\u1ea1t trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h2><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><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng kinh doanh, x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c thu\u1ebf su\u1ea5t thu\u1ebf TNCN, VAT theo t\u1eebng lo\u1ea1i h\u00ecnh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ed3ng th\u1eddi ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n k\u00ea khai ph\u00f9 h\u1ee3p, vi\u1ec7c tham v\u1ea5n MAN &#8211; Master Accountant Network &#8211; \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap b\u1ea1n ti\u1ebft ki\u1ec7m th\u1eddi gian, \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 an t\u00e2m h\u01a1n khi l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\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\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<p><strong>Ngu\u1ed3n tr\u00edch d\u1eabn:<\/strong><\/p>\n<ul>\n<li>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 (S\u1ed1: [\u0110ang c\u1eadp nh\u1eadt s\u1ed1 lu\u1eadt]\/2025\/QH15).<\/li>\n<li>Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\n<li>Th\u00f4ng t\u01b0 94\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>Th\u00f4ng t\u01b0 152\/2025\/TT-BTC v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b><i>Ban bi\u00ean t\u1eadp MAN &#8211; Master Accountant Network<\/i><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb n\u0103m 2026, h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 nh\u1eefng b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh quan tr\u1ecdng. Nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh n\u00e0y kh\u00f4ng ch\u1ec9 nh\u1eb1m hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd m\u00e0 c\u00f2n h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c ti\u00eau h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong b\u1ed1i c\u1ea3nh kinh t\u1ebf m\u1edbi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m \u0111\u00e3 \u0111\u01b0\u1ee3c di\u1ec5n gi\u1ea3i l\u1ea1i. C\u1ea3i c\u00e1ch Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0110\u1ec3 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng h\u00ecnh dung nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p v\u00e0 so s\u00e1nh c\u00e1c n\u1ed9i dung ch\u00ednh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7212"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7212\/revisions"}],"predecessor-version":[{"id":7236,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7212\/revisions\/7236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7213"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}