{"id":7398,"date":"2026-01-27T21:34:26","date_gmt":"2026-01-28T04:34:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7398"},"modified":"2026-01-29T20:15:07","modified_gmt":"2026-01-30T03:15:07","slug":"tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/","title":{"rendered":"\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u5c45\u4f4f\u8cc7\u683c\u306e\u5224\u5b9a\u304a\u3088\u3073\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7ba1\u7406\u306f\u3001\u7d4c\u7406\u90e8\u9580\u3068\u4eba\u4e8b\u90e8\u9580\u306b\u3068\u3063\u3066\u5e38\u306b\u8ab2\u984c\u3068\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u8fd1\u3001\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u304c2025\u5e7412\u67084\u65e5\u4ed8\u3067\u767a\u884c\u3057\u305f\u516c\u5f0f\u6587\u66f8\u7b2c3363\/TNI-QLDN1\u53f7\u306b\u304a\u3044\u3066\u3001\u5c45\u4f4f\u8cc7\u683c\u306b\u95a2\u3059\u308b\u554f\u984c\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f01\u696d\u304c 2026 \u5e74\u306b\u7a0e\u6cd5\u3092\u9075\u5b88\u3067\u304d\u308b\u3088\u3046\u306b\u3001Circular 111\/2013\/TT-BTC \u306e\u898f\u5236\u3068\u95a2\u9023\u6587\u66f8\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/17YI3GDJyKaavPiycFU5RufJpCCJh-ZhI\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u6982\u8981\u30d5\u30a1\u30a4\u30eb\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\" >\u7d0d\u7a0e\u8005\u3068\u6240\u5f97\u306e\u7bc4\u56f2\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_cu_tru\" >\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u8005<\/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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_khong_cu_tru\" >\u975e\u5c45\u4f4f\u8005<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Can_cu_va_Phuong_phap_tinh_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_cu_tru\" >\u5c45\u4f4f\u8005\u5411\u3051<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_khong_cu_tru\" >\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408<\/a><\/li><\/ul><\/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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\" >\u63a7\u9664\uff1a\u5916\u56fd\u4eba\u5411\u3051\u306e\u7279\u8a18\u4e8b\u9805<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh\" >\u500b\u4eba\u63a7\u9664<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\" >\u6d77\u5916\u3067\u306e\u5f37\u5236\u500b\u4eba\u63a7\u9664<\/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\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\" >\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u7533\u544a\u3059\u308b\u4f01\u696d\u306e\u8cac\u4efb\u3002<\/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\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Quyet_toan_thue_cho_nam_dau_tien\" >\u521d\u5e74\u5ea6\u306e\u7d0d\u7a0e\u7533\u544a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\" >\u4f01\u696d\u306b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u306e\u4f1a\u8a08\u58eb\u5411\u3051\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\"><\/span><b>\u7d0d\u7a0e\u8005\u3068\u6240\u5f97\u306e\u7bc4\u56f2\u3092\u7279\u5b9a\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u9054 111\/2013\/TT-BTC \u306e\u7b2c 1 \u6761\u306b\u3088\u308c\u3070\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u305d\u306e\u4eba\u304c\u5c45\u4f4f\u8005\u3067\u3042\u308b\u304b\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u5b8c\u5168\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_cu_tru\"><\/span><b>\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u8005<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c45\u4f4f\u8005\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u8005\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ede\u5728\u671f\u9593\u306b\u3064\u3044\u3066\uff1a\u30d9\u30c8\u30ca\u30e0\u5230\u7740\u65e5\u304b\u30891\u66a6\u5e74\u307e\u305f\u306f\u9023\u7d9a12\u30f6\u6708\u4ee5\u5185\u306b183\u65e5\u4ee5\u4e0a\u30d9\u30c8\u30ca\u30e0\u306b\u6ede\u5728\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5230\u7740\u65e5\u3068\u51fa\u56fd\u65e5\u306f\u305d\u308c\u305e\u308c1\u65e5\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\uff08\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5165\u56fd\u30b9\u30bf\u30f3\u30d7\u3068\u51fa\u56fd\u30b9\u30bf\u30f3\u30d7\u306b\u57fa\u3065\u304d\u307e\u3059\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c45\u4f4f\u306b\u95a2\u3057\u3066\uff1a\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u72b6\u6cc1\u3067\u30d9\u30c8\u30ca\u30e0\u306b\u6c38\u4f4f\u6a29\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c38\u4f4f\u8005\u30ab\u30fc\u30c9\u307e\u305f\u306f\u4e00\u6642\u5728\u7559\u30ab\u30fc\u30c9\u306b\u767b\u9332\u3055\u308c\u305f\u6c38\u4f4f\u4f4f\u6240\u304c\u3042\u308b\u3053\u3068\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b\u8cc3\u8cb8\u671f\u9593\u304c183\u65e5\u4ee5\u4e0a\u306e\u8cc3\u8cb8\u4f4f\u5b85\u3092\u30d9\u30c8\u30ca\u30e0\u306b\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6240\u5f97\u306e\u7bc4\u56f2: \u5c45\u4f4f\u8005\u306f\u3001\u6240\u5f97\u306e\u652f\u6255\u3044\u5834\u6240\u306b\u95a2\u4fc2\u306a\u304f\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u5916\u3067\u5f97\u305f\u6240\u5f97(\u5168\u4e16\u754c\u6240\u5f97)\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_cu_tru\"><\/span><b>\u975e\u5c45\u4f4f\u8005<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u8005\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u884c\u308f\u308c\u305f\u52b4\u50cd\u304b\u3089\u751f\u3058\u305f\u30d9\u30c8\u30ca\u30e0\u56fd\u5185\u3067\u5f97\u3089\u308c\u305f\u6240\u5f97\u306e\u307f\u3067\u3042\u308a\u3001\u305d\u306e\u6240\u5f97\u306e\u53d7\u9818\u5834\u6240\u3092\u554f\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_va_Phuong_phap_tinh_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u306e\u9055\u3044\u306b\u3088\u308a\u3001Circular 111\/2013\/TT-BTC \u306e\u7b2c 7 \u6761\u304a\u3088\u3073\u7b2c 18 \u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u307e\u3063\u305f\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_cu_tru\"><\/span><b>\u5c45\u4f4f\u8005\u5411\u3051<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306f\u7d2f\u9032\u7a0e\u7387\u8868\uff085% \u304b\u3089 35% \u307e\u3067\u306e 7 \u3064\u306e\u533a\u5206\uff09\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30ec\u30b7\u30d4:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u652f\u6255\u984d = \u8ab2\u7a0e\u6240\u5f97 \u00d7 \u7a0e\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u305d\u3053\u306b\u306f\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u8ab2\u7a0e\u6240\u5f97 = \u8ab2\u7a0e\u53ce\u5165 - \u63a7\u9664<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru\"><\/span><b>\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306f\u5b8c\u5168\u306a\u7a0e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30ec\u30b7\u30d4:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u652f\u6255\u984d = \u7d66\u4e0e\u6240\u5f97\u304a\u3088\u3073\u8cc3\u91d1\u304b\u3089\u306e\u8ab2\u7a0e\u6240\u5f97 \u00d7 \u7a0e\u7387 20%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u975e\u5c45\u4f4f\u8005\u306f\u500b\u4eba\u63a7\u9664\u307e\u305f\u306f\u4fdd\u967a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\"><\/span><b>\u63a7\u9664\uff1a\u5916\u56fd\u4eba\u5411\u3051\u306e\u7279\u8a18\u4e8b\u9805<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u9054111\/2013\/TT-BTC\u7b2c9\u6761\u306b\u57fa\u3065\u304d\u3001\u5c45\u4f4f\u8005\u306f\u4ee5\u4e0b\u306e\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh\"><\/span><b>\u500b\u4eba\u63a7\u9664<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u751f\u6d3b\u5fc5\u9700\u54c1\u306e\u8cbb\u7528\u3092\u8cc4\u3046\u305f\u3081\u306b\u3001\u7a0e\u6cd5\u3067\u306f\u5c45\u4f4f\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304c\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u7279\u5b9a\u306e\u500b\u4eba\u63a7\u9664\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u79c1\u81ea\u8eab\u306e\u5834\u5408\uff1a\u6708\u984d11,000,000 VND\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6276\u990a\u5bb6\u65cf\u306e\u5834\u5408\uff1a1\u4eba\u3042\u305f\u308a\u6708\u984d4,400,000VND\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u5916\u56fd\u4eba\u306f\u6276\u990a\u5bb6\u65cf\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u767b\u9332\u3057\u3001\u9818\u4e8b\u9928\u3067\u8a8d\u8a3c\u3055\u308c\u516c\u8a8d\u7ffb\u8a33\u8005\u306b\u3088\u3063\u3066\u7ffb\u8a33\u3055\u308c\u305f\u8a3c\u660e\u66f8\u985e\uff08\u51fa\u751f\u8a3c\u660e\u66f8\u3001\u5f8c\u898b\u8a3c\u660e\u66f8\u306a\u3069\uff09\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\"><\/span><b>\u6d77\u5916\u3067\u306e\u5f37\u5236\u500b\u4eba\u63a7\u9664<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u901a\u9054111\/2013\/TT-BTC\u7b2c9\u6761\u7b2c2\u9805c\u70b9\u306e\u91cd\u8981\u306a\u5185\u5bb9\u3067\u3059\u3002\u5c45\u4f4f\u5916\u56fd\u4eba\u3067\u3001\u56fd\u7c4d\u56fd\u306b\u304a\u3044\u3066\u5f37\u5236\u4fdd\u967a\u6599\uff08\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u3001\u307e\u305f\u306f\u985e\u4f3c\u306e\u5f37\u5236\u4fdd\u967a\u306a\u3069\uff09\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u8005\u306f\u3001\u30d9\u30c8\u30ca\u30e0\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u3053\u308c\u3089\u306e\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u5fc5\u9808\uff1a<\/b><span style=\"font-weight: 400;\"> \u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u984d\u3092\u8a3c\u660e\u3059\u308b\u3001\u5916\u56fd\u306e\u6240\u5f97\u652f\u6255\u6a5f\u95a2\u307e\u305f\u306f\u6240\u8f44\u5b98\u5e81\u304b\u3089\u306e\u6587\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\"><\/span><b>\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u7533\u544a\u3059\u308b\u4f01\u696d\u306e\u8cac\u4efb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u9054 111\/2013\/TT-BTC \u306e\u7b2c 25 \u6761\u306b\u3088\u308c\u3070\u3001\u53ce\u5165\u3092\u652f\u6255\u3046\u7d44\u7e54\u306f\u4ee5\u4e0b\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u6642\u6e90\u6cc9\u5fb4\u53ce: \u53ce\u5165\u3092\u652f\u6255\u3046\u969b\u3001\u4f01\u696d\u306f\u7d2f\u9032\u7a0e\u7387\uff08\u5c45\u4f4f\u8005\u3068\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\uff09\u307e\u305f\u306f\u30d5\u30a9\u30fc\u30e0 20%\uff08\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\uff09\u306b\u5f93\u3063\u3066\u3001\u5951\u7d04\u4e0a\u306e\u52b4\u50cd\u6642\u9593\u3068\u5b9f\u969b\u306e\u52b4\u50cd\u6642\u9593\u306b\u57fa\u3065\u3044\u3066\u4e00\u6642\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u767a\u884c: \u5f93\u696d\u54e1\u304b\u3089\u306e\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u5f8c\u3067\u7a0e\u91d1\u306e\u7cbe\u7b97\u3092\u5b8c\u4e86\u3067\u304d\u308b\u3088\u3046\u306b\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_cho_nam_dau_tien\"><\/span><b>\u521d\u5e74\u5ea6\u306e\u7d0d\u7a0e\u7533\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP\u304a\u3088\u3073\u516c\u5f0f\u66f8\u7c213363\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u500b\u4eba\u304c\u6700\u521d\u306e\u66a6\u5e74\u306b\u30d9\u30c8\u30ca\u30e0\u306b\u6ede\u5728\u3059\u308b\u65e5\u6570\u304c183\u65e5\u672a\u6e80\u3067\u3042\u308b\u304c\u3001\u9023\u7d9a\u3059\u308b12\u304b\u6708\u9593\u306e\u5408\u8a08\u65e5\u6570\u304c183\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u521d\u306e\u8ab2\u7a0e\u5e74\u5ea6: \u9023\u7d9a\u3059\u308b 12 \u304b\u6708\u306e\u7d42\u4e86\u65e5\u304b\u3089 90 \u65e5\u4ee5\u5185\u306b\u6c7a\u6e08\u3092\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\u5e74\u76ee\uff1a\u66a6\u5e74\u306b\u57fa\u3065\u304d\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\u4e8c\u91cd\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u305f\u3081\u30011\u5e74\u76ee\u306b\u7d0d\u4ed8\u3057\u305f\u7a0e\u91d1\uff08\u91cd\u8907\u5206\uff09\u306f2\u5e74\u76ee\u306e\u7d0d\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\"><\/span><b>\u4f01\u696d\u306b\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u306e\u4f1a\u8a08\u58eb\u5411\u3051\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9 \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u76e3\u67fb\u4e2d\u306b\u9593\u9055\u3044\u304c\u8d77\u3053\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u6587\u66f8\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u8ffd\u8de1: \u5165\u56fd\u304a\u3088\u3073\u51fa\u56fd\u30b9\u30bf\u30f3\u30d7\u306e\u3042\u308b\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u3059\u3079\u3066\u306e\u30da\u30fc\u30b8\u3092\u5199\u771f\u306b\u64ae\u3063\u3066\u3001\u5404\u5e74\u306e\u6ede\u5728\u65e5\u6570\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u4f4f\u8a18\u9332: \u6709\u52b9\u671f\u9593\u304c 183 \u65e5\u3092\u8d85\u3048\u308b\u8cc3\u8cb8\u5951\u7d04\u66f8\u307e\u305f\u306f\u4e00\u6642\u5c45\u4f4f\u8a31\u53ef\u8a3c\u306e\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u306e\u6587\u66f8: \u6d77\u5916\u304b\u3089\u306e\u6587\u66f8 (\u53ce\u5165\u8a3c\u660e\u3001\u4fdd\u967a\u66f8\u985e) \u304c\u30d9\u30c8\u30ca\u30e0\u3067\u6cd5\u7684\u306b\u6709\u52b9\u3068\u306a\u308b\u3088\u3046\u9818\u4e8b\u9928\u3067\u8a8d\u8a3c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7a0e\u6c7a\u6e08: \u7a0e\u52d9\u5f53\u5c40\u3068\u76f4\u63a5\u7a0e\u91d1\u3092\u6c7a\u6e08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5f93\u696d\u54e1\u306b\u901a\u77e5\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u8aa4\u3063\u3066\u5224\u65ad\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u306e\u7a0e\u91d1\u304c\u904e\u5c11\u307e\u305f\u306f\u904e\u5927\u306b\u8a08\u7b97\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u5b9f\u969b\u306e\u6ede\u5728\u671f\u9593\u3068Circular 3363\/TNI-QLDN1\u306a\u3069\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53b3\u5b88\u3057\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u53ef\u80fd\u306a\u9650\u308a\u6b63\u78ba\u306b\u5c65\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<p><b>\u60c5\u5831\u6e90:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8 3363\/TNI-QLDN1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56de\u89a7 111\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LuatVietnam\u306b\u3088\u308b\u8a18\u4e8b<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u7ba1\u7406\u306f\u3001\u7d4c\u7406\u90e8\u9580\u3068\u4eba\u4e8b\u90e8\u9580\u306b\u3068\u3063\u3066\u5e38\u306b\u8ab2\u984c\u3068\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u6700\u8fd1\u3001\u30bf\u30a4\u30cb\u30f3\u7701\u7a0e\u52d9\u5c40\u304c2025\u5e7412\u67084\u65e5\u4ed8\u3067\u767a\u51fa\u3057\u305f\u516c\u5f0f\u6587\u66f8\u7b2c3363\/TNI-QLDN1\u53f7\u306b\u304a\u3044\u3066\u3001\u5c45\u4f4f\u8cc7\u683c\u306b\u95a2\u3059\u308b\u554f\u984c\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012026\u5e74\u306e\u7a0e\u6cd5\u9075\u5b88\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u3001\u901a\u9054\u7b2c111\/2013\/TT-BTC\u53f7\u304a\u3088\u3073\u95a2\u9023\u6587\u66f8\u306e\u898f\u5b9a\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u3068\u6240\u5f97\u7bc4\u56f2\u306e\u6c7a\u5b9a [\u2026]<\/p>","protected":false},"author":4,"featured_media":7399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7398","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\/7398","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=7398"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7398\/revisions"}],"predecessor-version":[{"id":7424,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7398\/revisions\/7424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7399"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}