{"id":7857,"date":"2026-03-17T21:16:28","date_gmt":"2026-03-18T04:16:28","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7857"},"modified":"2026-03-17T21:22:06","modified_gmt":"2026-03-18T04:22:06","slug":"luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/","title":{"rendered":"2025\u5e7412\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u7a0e\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e7412\u6708\u5206\u306e\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u7a0e\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u308c\u306f\u3001\u65b0\u6cd5\u306e\u4e0b\u3067\u500b\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u306e\u898f\u5b9a\u304c\u5909\u66f4\u3055\u308c\u308b\u4e2d\u3001\u591a\u304f\u306e\u4f1a\u8a08\u58eb\u3084\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u5927\u304d\u306a\u61f8\u5ff5\u4e8b\u9805\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u9069\u5207\u306a\u7a0e\u7387\u533a\u5206\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u696d\u54e1\u304c\u5e74\u9593\u7d0d\u7a0e\u671f\u9593\u4e2d\u306b\u652f\u6255\u3046\u7a0e\u984d\u306b\u3082\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u95a2\u3059\u308b\u6cd5\u7684\u539f\u5247\u3068\u7d4c\u904e\u63aa\u7f6e\u306b\u57fa\u3065\u3044\u305f\u8a73\u7d30\u306a\u5206\u6790\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/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\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Quy_dinh_hieu_luc_cua_Luat_Thue_thu_nhap_ca_nhan_moi\" >\u65b0\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u65bd\u884c\u65e5\u306b\u95a2\u3059\u308b\u898f\u5247<\/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\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Nguyen_tac_xac_dinh_thoi_diem_tinh_thue_doi_voi_tien_luong\" >\u8cc3\u91d1\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u539f\u5247\u3002<\/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\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Bieu_thue_thu_nhap_ca_nhan_ap_dung_tu_nam_2026\" >2026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3002<\/a><\/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\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Anh_huong_doi_voi_doanh_nghiep_va_nguoi_lao_dong\" >\u4f01\u696d\u3068\u52b4\u50cd\u8005\u3078\u306e\u5f71\u97ff<\/a><\/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\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Mot_so_tinh_huong_thuong_gap_khi_chi_tra_luong_dau_nam\" >\u5e74\u521d\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u72b6\u6cc1\u3092\u3044\u304f\u3064\u304b\u6319\u3052\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-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Thuong_Tet_chi_tra_cung_ky_luong_thang_12026\" >\u30c6\u30c8\uff08\u65e7\u6b63\u6708\uff09\u306e\u30dc\u30fc\u30ca\u30b9\u306f\u30012026\u5e741\u6708\u306e\u7d66\u4e0e\u3068\u540c\u6642\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/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\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Ap_dung_giam_tru_gia_canh\" >\u500b\u4eba\u63a7\u9664\u306e\u9069\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Tinh_sai_theo_bieu_thue_cu\" >\u65e7\u7a0e\u7387\u8868\u306b\u57fa\u3065\u304f\u8a08\u7b97\u30df\u30b9\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luong-thang-12-2025-tra-vao-thang-1-2026-tinh-thue-nhu-the-nao\/#Nguon_trich_dan_thong_tin\" >\u60c5\u5831\u6e90<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_hieu_luc_cua_Luat_Thue_thu_nhap_ca_nhan_moi\"><\/span><b>\u65b0\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u65bd\u884c\u65e5\u306b\u95a2\u3059\u308b\u898f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7860\" aria-describedby=\"caption-attachment-7860\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7860\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg\" alt=\"Quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-dinh-hieu-luc-cua-Luat-Thue-thu-nhap-ca-nhan-moi-va-cach-xac-dinh-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7860\" class=\"wp-caption-text\">\u65b0\u3057\u3044\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u65bd\u884c\u65e5\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3001\u304a\u3088\u30732025\u5e7412\u6708\u306b\u652f\u7d66\u3055\u308c2026\u5e741\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u8a08\u7b97\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a 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\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c109\/2025\/QH15\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u56fd\u4f1a\u3067\u5236\u5b9a\u3055\u308c\u305f\u3053\u306e\u6cd5\u5f8b\u306b\u306f\u3001\u7a0e\u5236\u69cb\u9020\u306b\u95a2\u3059\u308b\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u5909\u66f4\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u898f\u5247\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u6cd5\u5f8b\u306f2026\u5e747\u67081\u65e5\u304b\u3089\u6b63\u5f0f\u306b\u65bd\u884c\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5c45\u4f4f\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u66a6\u5e74\u306e\u7d0d\u7a0e\u30b5\u30a4\u30af\u30eb\u3068\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u30012026\u5e74\u306e\u8ab2\u7a0e\u5e74\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u30012026\u5e74\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u6240\u5f97\u304c\u65b0\u3057\u3044\u6cd5\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u8abf\u6574\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u30012025\u5e7412\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u8ab2\u7a0e\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u306f\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u53c2\u7167\u3057\u3066\u6b63\u3057\u3044\u8ab2\u7a0e\u671f\u9593\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xac_dinh_thoi_diem_tinh_thue_doi_voi_tien_luong\"><\/span><b>\u8cc3\u91d1\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u539f\u5247\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e7412\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u652f\u6255\u3046\u969b\u306e\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u8981\u7d20\u306e\u4e00\u3064\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u6642\u671f\u3092\u7279\u5b9a\u3059\u308b\u3068\u3044\u3046\u539f\u5247\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001\u5b9f\u5730\u53d7\u9818\u306e\u539f\u5247\u304c\u9069\u7528\u3055\u308c\u3001\u6240\u5f97\u306f\u5f93\u696d\u54e1\u304c\u5b9f\u969b\u306b\u91d1\u92ad\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u70b9\u3067\u78ba\u5b9a\u3055\u308c\u307e\u3059\u3002\u65b0\u3057\u3044\u7a0e\u6cd5\u306b\u3088\u308b\u3068\u3001\u7d66\u4e0e\u306e\u7a0e\u984d\u8a08\u7b97\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u6642\u671f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u5b9f\u969b\u306b\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u6642\u70b9\u3002\u73fe\u91d1\u307e\u305f\u306f\u9280\u884c\u632f\u8fbc\u306b\u3088\u308b\u652f\u6255\u3044\u3068\u306a\u308b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u7d66\u4e0e\u306f2025\u5e7412\u6708\u306e\u52e4\u52d9\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u4f1a\u793e\u304c2026\u5e741\u6708\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u3053\u306e\u53ce\u5165\u306f2026\u5e74\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b\u767a\u751f\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u30012025\u5e7412\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u652f\u6255\u3046\u5834\u5408\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u3059\u308b\u306b\u306f\u30012026\u5e74\u306e\u65b0\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/span><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3053\u308c\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u5e74\u521d\u306e\u7a0e\u52d9\u7533\u544a\u3092\u5186\u6ed1\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u30d7\u30ed\u610f\u8b58\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bieu_thue_thu_nhap_ca_nhan_ap_dung_tu_nam_2026\"><\/span><b>2026\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e7412\u6708\u5206\u306e\u7d66\u4e0e\uff082026\u5e741\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u4e88\u5b9a\uff09\u304c\u65b0\u3057\u3044\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u304c7\u6bb5\u968e\u304b\u30895\u6bb5\u968e\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u5909\u66f4\u306f\u3001\u7a0e\u984d\u8a08\u7b97\u3092\u7c21\u7d20\u5316\u3057\u3001\u4e2d\u6240\u5f97\u5c64\u306e\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u65b0\u3057\u3044\u7a0e\u5236\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4e\u6240\u5f97\u8005\u5c64\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u3001\u6700\u4f4e\u7a0e\u7387\u3092\u7dad\u6301\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8907\u6570\u306e\u4e2d\u9593\u7a0e\u7387\u533a\u5206\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u3001\u8a08\u7b97\u3092\u7c21\u7d20\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u9593\u306e\u9ad8\u7a0e\u7387\u533a\u5206\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u624b\u9806\u3092\u6e1b\u3089\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u8abf\u6574\u306e\u304a\u304b\u3052\u3067\u3001\u7279\u306b\u4e00\u822c\u7684\u306a\u6240\u5f97\u6c34\u6e96\u306e\u52b4\u50cd\u8005\u306f\u3001\u65e7\u5236\u5ea6\u3088\u308a\u3082\u7d0d\u7a0e\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_doi_voi_doanh_nghiep_va_nguoi_lao_dong\"><\/span><b>\u4f01\u696d\u3068\u52b4\u50cd\u8005\u3078\u306e\u5f71\u97ff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7859\" aria-describedby=\"caption-attachment-7859\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7859\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg\" alt=\"Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n bi\u1ebft g\u00ec v\u1ec1 l\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ec3 n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doanh-nghiep-va-nguoi-lao-dong-can-biet-gi-ve-luong-thang-12_2025-tra-vao-thang-1_2026-tinh-thue-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7859\" class=\"wp-caption-text\">2026\u5e741\u6708\uff082025\u5e7412\u6708\uff09\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306f\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\u5e7412\u6708\u5206\u306e\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u652f\u6255\u3046\u969b\u306b\u3001\u6b63\u3057\u3044\u7a0e\u7387\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u554f\u984c\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u5185\u306e\u7d66\u4e0e\u7ba1\u7406\u306b\u3082\u76f4\u63a5\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u6e96\u5099\u624b\u9806\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b0\u3057\u3044\u7a0e\u5236\u3092\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u3001\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u7a0e\u63a7\u9664\u30b7\u30b9\u30c6\u30e0\u3092\u66f4\u65b0\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u306e\u6700\u521d\u306e\u7d66\u4e0e\u652f\u6255\u6642\u306b\u3001\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u5f93\u696d\u54e1\u306b\u660e\u78ba\u306b\u901a\u77e5\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u8abf\u67fb\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u30012025\u5e74\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u30682026\u5e74\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u306e\u652f\u6255\u3044\u66f8\u985e\u3092\u5206\u3051\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u8005\u306b\u3068\u3063\u3066\u3001\u65b0\u3057\u3044\u7a0e\u5236\u306e\u5c0e\u5165\u306f\u3001\u7279\u306b\u63a7\u9664\u3084\u7a0e\u7387\u533a\u5206\u304c\u3088\u308a\u6709\u5229\u306a\u65b9\u5411\u306b\u8abf\u6574\u3055\u308c\u305f\u5834\u5408\u3001\u624b\u53d6\u308a\u53ce\u5165\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_tinh_huong_thuong_gap_khi_chi_tra_luong_dau_nam\"><\/span><b>\u5e74\u521d\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u3088\u304f\u3042\u308b\u72b6\u6cc1\u3092\u3044\u304f\u3064\u304b\u6319\u3052\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u30012026\u5e741\u6708\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u30922025\u5e7412\u6708\u5206\u3068\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u3044\u304f\u3064\u304b\u306e\u7279\u5225\u306a\u30b1\u30fc\u30b9\u306b\u906d\u9047\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thuong_Tet_chi_tra_cung_ky_luong_thang_12026\"><\/span><b>\u30c6\u30c8\uff08\u65e7\u6b63\u6708\uff09\u306e\u30dc\u30fc\u30ca\u30b9\u306f\u30012026\u5e741\u6708\u306e\u7d66\u4e0e\u3068\u540c\u6642\u306b\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30dc\u30fc\u30ca\u30b9\u304c2026\u5e741\u6708\u306e\u7d66\u4e0e\u3068\u540c\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3001\u3053\u306e\u6240\u5f97\u3082\u65b0\u3057\u30445\u6bb5\u968e\u7a0e\u5236\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_giam_tru_gia_canh\"><\/span><b>\u500b\u4eba\u63a7\u9664\u306e\u9069\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3054\u81ea\u8eab\u304a\u3088\u3073\u6276\u990a\u5bb6\u65cf\u306b\u5bfe\u3059\u308b\u63a7\u9664\u306f\u30012026\u5e74\u5ea6\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u65b0\u898f\u5247\u306b\u5f93\u3063\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_sai_theo_bieu_thue_cu\"><\/span><b>\u65e7\u7a0e\u7387\u8868\u306b\u57fa\u3065\u304f\u8a08\u7b97\u30df\u30b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u8aa4\u3063\u3066\u65e77\u6bb5\u968e\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u305f\u5834\u5408\u3001\u5f93\u696d\u54e1\u306b\u63a7\u9664\u3057\u3059\u304e\u305f\u7a0e\u91d1\u3092\u6255\u3044\u623b\u3059\u305f\u3081\u306e\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u7d04\u3059\u308b\u3068\u30012025\u5e7412\u6708\u5206\u306e\u7d66\u4e0e\u30922026\u5e741\u6708\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u7a0e\u91d1\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f\u6c7a\u5b9a\u8981\u56e0\u306f\u52e4\u52d9\u6708\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306e\u7d66\u4e0e\u652f\u6255\u6642\u671f\u3067\u3059\u3002\u7d66\u4e0e\u304c2026\u5e74\u306b\u652f\u6255\u308f\u308c\u308b\u305f\u3081\u3001\u73fe\u884c\u6cd5\u306b\u57fa\u3065\u304f\u65b0\u305f\u306a\u500b\u4eba\u6240\u5f97\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u539f\u5247\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u984d\u63a7\u9664\u306b\u304a\u3051\u308b\u8aa4\u308a\u3092\u56de\u907f\u3057\u3001\u7a0e\u5236\u79fb\u884c\u671f\u9593\u4e2d\u306e\u5f93\u696d\u54e1\u306e\u6b63\u5f53\u306a\u6a29\u5229\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u306b\u3064\u3044\u3066\u306f\u3001MAN \u2013 Master Accountant Network\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/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>\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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u30e2\u30c7\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059: <\/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\u6c0f<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Man\u3001CPA Vietnam \u306e\u5275\u8a2d\u8005\u517c CEO\u3002\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\u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_trich_dan_thong_tin\"><\/span><b>\u60c5\u5831\u6e90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u306f\u3001\u516c\u5f0f\u306e\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c109\/2025\/QH15\u53f7\u306f\u30012025\u5e7412\u670810\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c04\/2007\/QH12\u53f7\u304a\u3088\u3073\u95a2\u9023\u3059\u308b\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3002<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng th\u00e1ng 12\/2025 tr\u1ea3 v\u00e0o th\u00e1ng 1\/2026 t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? L\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) b\u01b0\u1edbc sang giai \u0111o\u1ea1n thay \u0111\u1ed5i theo lu\u1eadt m\u1edbi. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 quy\u1ebft to\u00e1n n\u0103m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf. Quy \u0111\u1ecbnh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7857","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\/7857","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=7857"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7857\/revisions"}],"predecessor-version":[{"id":7864,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7857\/revisions\/7864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7858"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}