{"id":9720,"date":"2026-09-04T16:14:21","date_gmt":"2026-09-04T09:14:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9720"},"modified":"2026-09-04T16:14:21","modified_gmt":"2026-09-04T09:14:21","slug":"cong-van-12004-ttphcm-qldn3","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/","title":{"rendered":"\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\uff1a\u9000\u8077\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u63a7\u9664\uff0810%\uff09\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 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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\">\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\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Can_cu_phap_ly_lam_nen_cho_Cong_van_12004TTPHCM-QLDN3\" >\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306e\u6cd5\u7684\u6839\u62e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Thu_nhap_chiu_thue_theo_Luat_Thue_thu_nhap_ca_nhan_2025\" >2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97<\/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\/cong-van-12004-ttphcm-qldn3\/#Khoan_thu_nhap_duoc_mien_thue_lien_quan_den_ngay_phep_chua_nghi\" >\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306b\u95a2\u9023\u3059\u308b\u975e\u8ab2\u7a0e\u6240\u5f97\u3002<\/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\/cong-van-12004-ttphcm-qldn3\/#Nghia_vu_khau_tru_10_khi_chi_tra_cho_nguoi_khong_con_hop_dong_lao_dong\" >\u96c7\u7528\u5951\u7d04\u304c\u7d42\u4e86\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u300110%\u3092\u63a7\u9664\u3059\u308b\u7fa9\u52d9\u3002<\/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\/cong-van-12004-ttphcm-qldn3\/#Hieu_luc_ap_dung_theo_Dieu_69_Nghi_dinh_2532026ND-CP\" >\u653f\u4ee4253\/2026\/ND-CP\u7b2c69\u6761\u306b\u57fa\u3065\u304f\u767a\u52b9\u65e5<\/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\/cong-van-12004-ttphcm-qldn3\/#Noi_dung_tra_loi_chinh_thuc_tai_Cong_van_12004TTPHCM-QLDN3\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Vi_sao_doanh_nghiep_nen_ra_soat_lai_quy_trinh_chi_tra_cho_lao_dong_nghi_viec_ngay_tu_bay_gio\" >\u4f01\u696d\u304c\u4eca\u3059\u3050\u9000\u8077\u91d1\u652f\u6255\u3044\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3059\u3079\u304d\u7406\u7531\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\/cong-van-12004-ttphcm-qldn3\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#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><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\/cong-van-12004-ttphcm-qldn3\/#Cau_hoi_thuong_gap_ve_Cong_van_12004TTPHCM-QLDN3\" >\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/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\/cong-van-12004-ttphcm-qldn3\/#Nguoi_lao_dong_da_nghi_viec_thi_cong_ty_co_phai_khau_tru_thue_TNCN_khi_tra_luong_con_no_khong\" >\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4f1a\u793e\u306f\u672a\u6255\u3044\u8cc3\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u5f93\u696d\u54e1\u306e\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Tro_cap_thoi_viec_co_bi_tinh_vao_thu_nhap_chiu_thue_de_khau_tru_10_khong\" >\u9000\u8077\u91d1\u306f\u3001\u30d5\u30a9\u30fc\u30e010%\u306b\u57fa\u3065\u304f\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Tien_nhung_ngay_phep_chua_nghi_khi_thoi_viec_co_duoc_mien_thue_toan_bo_khong\" >\u9000\u8077\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306f\u3001\u5168\u984d\u975e\u8ab2\u7a0e\u3067\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Muc_chi_tra_duoi_5_trieu_donglan_cho_lao_dong_nghi_viec_co_phai_khau_tru_thue_khong\" >500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u9000\u8077\u91d1\u306f\u3001\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-van-12004-ttphcm-qldn3\/#Cong_van_12004TTPHCM-QLDN3_ap_dung_tu_thoi_diem_nao\" >\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u306f\u3001\u3044\u3064\u304b\u3089\u767a\u52b9\u3057\u307e\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cong_van_12004TTPHCM-QLDN3_dang_chu_y_voi_ke_toan_tien_luong\"><\/span><b>\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u901a\u905412004\/TTPHCM-QLDN3\u304c\u6ce8\u76ee\u306b\u5024\u3059\u308b\u306e\u306f\u306a\u305c\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u304b\u3089\u3001 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4253\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u6b63\u5f0f\u306b\u767a\u52b9\u3057\u30012026\u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u671f\u9593\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u306e\u898f\u5247\u306f\u3001\u5f53\u521d\u306e\u6587\u66f8\u306b\u306f\u5b8c\u5168\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u4e00\u9023\u306e\u7d66\u4e0e\u652f\u6255\u3044\u306e\u4e8b\u4f8b\u3092\u5f15\u304d\u8d77\u3053\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3001\u672a\u4f7f\u7528\u306e\u5e74\u6b21\u4f11\u6687\u624b\u5f53\u3001\u9000\u8077\u91d1\u306a\u3069\u3092\u652f\u6255\u3046\u5834\u5408\u304c\u542b\u307e\u308c\u307e\u3059\u3002 <\/span><b>\u96c7\u7528\u5951\u7d04\u306f\u7d42\u4e86\u3057\u305f<\/b><span style=\"font-weight: 400;\"> \u3082\u305d\u306e\u4e00\u3064\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905412004\/TTPHCM-QLDN3\u306f\u3001\u307e\u3055\u306b\u3053\u306e\u7591\u554f\u306b\u7b54\u3048\u308b\u305f\u3081\u306b\u767a\u884c\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306f\u65b0\u305f\u306a\u6cd5\u4ee4\u3067\u306f\u306a\u304f\u3001\u9069\u7528\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u901a\u9054\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3068\u3044\u30463\u3064\u306e\u898f\u5236\u7fa4\u3092\u540c\u6642\u306b\u9069\u7528\u3059\u308b\u65b9\u6cd5\u3092\u660e\u78ba\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u306f\u975e\u5e38\u306b\u5b9f\u52d9\u7684\u306a\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905412004\/TTPHCM-QLDN3\u3092\u7121\u8996\u3059\u308b\u3068\u3001\u4f01\u696d\u306f\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u5f8c\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u5fd8\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304a\u3088\u3073\u7d0d\u4ed8\u7a0e\u306b\u4e0d\u8db3\u304c\u751f\u3058\u3001\u6700\u7d42\u7684\u306a\u7cbe\u7b97\u6642\u307e\u305f\u306f\u76e3\u67fb\u6642\u306b\u7a0e\u91d1\u306e\u56de\u53ce\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lam_nen_cho_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306e\u6cd5\u7684\u6839\u62e0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9722\" aria-describedby=\"caption-attachment-9722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9722\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0m n\u1ec1n cho C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9722\" class=\"wp-caption-text\">\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306e\u6cd5\u7684\u6839\u62e0<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306e\u56de\u7b54\u306f4\u3064\u306e\u6bb5\u968e\u306e\u8ad6\u7406\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u306f\u3001\u5358\u306b10%\u3068\u3044\u3046\u6570\u5b57\u3092\u899a\u3048\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3053\u308c\u30894\u3064\u306e\u6bb5\u968e\u3059\u3079\u3066\u3092\u7406\u89e3\u3057\u3066\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue_theo_Luat_Thue_thu_nhap_ca_nhan_2025\"><\/span><b>2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u6240\u5f97<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306b\u3088\u308b\u3068<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"> 2025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c3\u6761\u7b2c2\u9805<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u304b\u3089\u306e\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u306b\u306f\u3001\u7d66\u4e0e\u3001\u8cc3\u91d1\u304a\u3088\u3073\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u652f\u6255\u91d1\u3001\u624b\u6570\u6599\u3001\u3042\u3089\u3086\u308b\u5f62\u614b\u306e\u91d1\u92ad\u7684\u307e\u305f\u306f\u975e\u91d1\u92ad\u7684\u306a\u5229\u76ca\u3001\u624b\u5f53\u3001\u88dc\u52a9\u91d1\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u5225\u9014\u514d\u9664\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4253\/2026\/ND-CP\u306e\u7b2c8\u6761\u306f\u3001\u3053\u306e\u898f\u5b9a\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u304b\u3089\u306e\u53ce\u5165\u3092\u3001\u5f93\u696d\u54e1\u304c\u96c7\u7528\u4e3b\u304b\u3089\u73fe\u91d1\u307e\u305f\u306f\u73fe\u7269\u3067\u3044\u304b\u306a\u308b\u5f62\u614b\u3067\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u304a\u3088\u3073\u540c\u69d8\u306e\u6027\u8cea\u306e\u305d\u306e\u4ed6\u306e\u652f\u6255\u3044\u3001\u306a\u3089\u3073\u306b\u305d\u306e\u4ed6\u306e\u5831\u916c\u304a\u3088\u3073\u7d66\u4ed8\u3092\u542b\u3080\u3082\u306e\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_thu_nhap_duoc_mien_thue_lien_quan_den_ngay_phep_chua_nghi\"><\/span><b>\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306b\u95a2\u9023\u3059\u308b\u975e\u8ab2\u7a0e\u6240\u5f97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u901a\u905412004\/TTPHCM-QLDN3\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u6700\u3082\u6df7\u4e71\u3092\u62db\u304f\u70b9\u3067\u3059\u30022025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7b2c8\u9805\u3067\u306f\u3001\u591c\u9593\u52b4\u50cd\u8cc3\u91d1\u3001\u6b8b\u696d\u624b\u5f53\u3001\u304a\u3088\u3073\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u4f11\u6687\u3068\u3057\u3066\u53d6\u5f97\u3055\u308c\u306a\u304b\u3063\u305f\u65e5\u6570\u5206\u306e\u8cc3\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u514d\u9664\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4253\/2026\/ND-CP\u7b2c26\u6761\u306f\u3001\u3055\u3089\u306b\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u975e\u4f11\u6687\u65e5\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u304a\u3088\u3073\u7d66\u4e0e\u306b\u5bfe\u3059\u308b\u7a0e\u63a7\u9664\u306f\u3001\u5f53\u8a72\u652f\u6255\u3044\u304c\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u8cc3\u91d1\u6761\u4ef6\u304a\u3088\u3073\u6c34\u6e96\u306b\u95a2\u3059\u308b\u898f\u5247\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u652f\u6255\u984d\u304c\u898f\u5b9a\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u8d85\u904e\u5206\u306f\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u652f\u6255\u3044\u306e\u6839\u62e0\u306b\u3064\u3044\u3066\u306f\u30012019\u5e74\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c8\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u304c\u5e74\u6b21\u4f11\u6687\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u5e74\u6b21\u4f11\u6687\u65e5\u6570\u3092\u3059\u3079\u3066\u4f7f\u3044\u5207\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u9000\u8077\u307e\u305f\u306f\u5931\u696d\u306e\u5834\u5408\u306b\u306f\u3001\u96c7\u7528\u4e3b\u306f\u672a\u4f7f\u7528\u306e\u4f11\u6687\u65e5\u6570\u306b\u5bfe\u3059\u308b\u8cc3\u91d1\u3092\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_khau_tru_10_khi_chi_tra_cho_nguoi_khong_con_hop_dong_lao_dong\"><\/span><b>\u96c7\u7528\u5951\u7d04\u304c\u7d42\u4e86\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u300110%\u3092\u63a7\u9664\u3059\u308b\u7fa9\u52d9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u5b9f\u60c5\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306b\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u304c\u9069\u7528\u3059\u308b\u4e2d\u6838\u7684\u306a\u5185\u5bb9\u3067\u3059\u3002\u653f\u4ee4253\/2026\/ND-CP\u7b2c50\u6761\u7b2c2\u9805\u3067\u306f\u3001\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f3\u304b\u6708\u672a\u6e80\u306e\u52b4\u50cd\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5c45\u4f4f\u8005\u500b\u4eba\u306b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u624b\u6570\u6599\u3001\u305d\u306e\u4ed6\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306f\u3001 <\/span><b>\u3053\u308c\u306b\u306f\u3001\u96c7\u7528\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5f93\u696d\u54e1\u306b\u8cc3\u91d1\u305d\u306e\u4ed6\u306e\u53ce\u5165\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3082\u542b\u307e\u308c\u308b\u3002<\/b><span style=\"font-weight: 400;\">1\u56de\u306e\u53d6\u5f15\u3067500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u652f\u6255\u3044\u306e\u5834\u5408\u3001\u500b\u4eba\u3078\u306e\u652f\u6255\u3044\u524d\u306b\u6240\u5f97\u306b\u5bfe\u3057\u306610%\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u30021\u56de\u306e\u53d6\u5f15\u3067500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u652f\u6255\u3044\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u306e\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u6761\u9805\u306f\u3001\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u3001\u3059\u306a\u308f\u3061\u5f93\u696d\u54e1\u3092\u76f4\u63a5\u7684\u306b\u540d\u6307\u3057\u3057\u3066\u3044\u308b\u3002 <\/span><b>\u5951\u7d04\u89e3\u9664<\/b><span style=\"font-weight: 400;\"> \u672a\u6255\u3044\u7d66\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u624b\u5f53\u3001\u307e\u305f\u306f\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u30011\u56de\u306e\u53d6\u5f15\u3042\u305f\u308a\u306e\u652f\u6255\u984d\u304c500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u306e\u57fa\u6e96\u984d\u306b\u9054\u3057\u305f\u5834\u5408\u306f\u3001\u7b2c10%\u6761\u306b\u57fa\u3065\u304d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_ap_dung_theo_Dieu_69_Nghi_dinh_2532026ND-CP\"><\/span><b>\u653f\u4ee4253\/2026\/ND-CP\u7b2c69\u6761\u306b\u57fa\u3065\u304f\u767a\u52b9\u65e5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u7528\u671f\u9593\u306b\u95a2\u3057\u3066\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c69\u6761\u7b2c1\u9805\u3067\u306f\u3001\u540c\u653f\u4ee4\u306f2026\u5e747\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5c45\u4f4f\u8005\u500b\u4eba\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u308b\u6240\u5f97\u3001\u7d66\u4e0e\u3001\u8cc3\u91d1\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u30012026\u8ab2\u7a0e\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u304c\u3001\u5b98\u583112004\/TTPHCM-QLDN3\u304c\u65bd\u884c\u65e5\u30922026\u5e747\u67081\u65e5\u3068\u5b9a\u3081\u305f\u6839\u62e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_tra_loi_chinh_thuc_tai_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u516c\u5f0f\u56de\u7b54\u306f\u3001\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9723\" aria-describedby=\"caption-attachment-9723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9723\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3.jpg\" alt=\"N\u1ed9i dung tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c t\u1ea1i C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9723\" class=\"wp-caption-text\">\u516c\u5f0f\u56de\u7b54\u306f\u3001\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u6cd5\u7684\u6839\u62e0\u306b\u57fa\u3065\u304d\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u7a0e\u52d9\u5c40\u306f\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u76f4\u3061\u306b\u9069\u7528\u3067\u304d\u308b2\u3064\u306e\u660e\u78ba\u306a\u539f\u5247\u3092\u63d0\u793a\u3057\u305f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u63a7\u9664\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u7b2c\u4e00\u306e\u539f\u5247\uff1a <\/b><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u4ee5\u964d\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u96c7\u7528\u5951\u7d04\u7d42\u4e86\u5f8c\u306b500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u7d66\u4e0e\u307e\u305f\u306f\u8cc3\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u4f01\u696d\u306f\u653f\u4ee4253\/2026\/ND-CP\u7b2c50\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u3001\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u304b\u3089\u306e\u7dcf\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3057\u306610%\u306e\u7a0e\u7387\u3067\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>10%\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u9664\u5916\u3059\u3079\u304d\u4e8b\u9805\u306b\u95a2\u3059\u308b2\u3064\u76ee\u306e\u539f\u5247\uff1a <\/b><span style=\"font-weight: 400;\">\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c3\u9805\u306e\u898f\u5b9a\u306b\u6e96\u62e0\u3059\u308b\u975e\u4f11\u6687\u65e5\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u306f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u9000\u8077\u91d1\u304a\u3088\u3073\u5931\u696d\u624b\u5f53\u3068\u3068\u3082\u306b\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7b2c8\u9805\u304a\u3088\u3073\u653f\u4ee4253\/2026\/ND-CP\u7b2c26\u6761\u306b\u57fa\u3065\u304d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306e\u5168\u4f53\u7684\u306a\u8da3\u65e8\u306f\u300110%\u306e\u63a7\u9664\u306f\u2026\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002 <\/span><b>\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u5408\u8a08<\/b><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6240\u5f97\u3092\u660e\u78ba\u306b\u533a\u5225\u3057\u305f\u4e0a\u3067\u3001\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u5168\u4f53\u304b\u3089\u7121\u5dee\u5225\u306b\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u304f\u306e\u3067\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6240\u5f97\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u306f\u3001\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u306e\u7cbe\u795e\u306b\u6cbf\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905412004\/TTPHCM-QLDN3\u3092\u65e5\u5e38\u696d\u52d9\u306b\u9069\u7528\u3059\u308b\u969b\u306b\u8aa4\u308a\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u7d66\u4e0e\u4f1a\u8a08\u90e8\u9580\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u5f93\u3046\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;\">\u30b9\u30c6\u30c3\u30d7 1 \u2013 \u652f\u6255\u3044\u306e\u5185\u8a33\u3092\u8a18\u8f09\u3059\u308b: \u5143\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u3079\u304d\u3059\u3079\u3066\u306e\u652f\u6255\u3044\u3092\u8a73\u7d30\u306b\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002\u672a\u6255\u3044\u7d66\u4e0e\u3001\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u3001\u9000\u8077\u91d1\u3001\u5931\u696d\u624b\u5f53\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u305d\u306e\u4ed6\u306e\u624b\u5f53 (\u3042\u308b\u5834\u5408)\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d72 \u2013 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400;\">\u30b9\u30c6\u30c3\u30d7 3: \u6b8b\u308a\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6c7a\u5b9a\u3057\u307e\u3059: \u975e\u8ab2\u7a0e\u90e8\u5206\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u6b8b\u308a\u306e\u91d1\u984d\u306f\u3001\u653f\u4ee4 253\/2026\/ND-CP \u306e\u7b2c 50 \u6761\u7b2c 2 \u9805\u306b\u5f93\u3063\u3066 500 \u4e07 VND\/\u53d6\u5f15\u306e\u3057\u304d\u3044\u5024\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30b9\u30c6\u30c3\u30d74\uff1a\u5f15\u304d\u51fa\u3057\u3068\u66f8\u985e\u4f5c\u6210\uff1a1\u56de\u306e\u652f\u6255\u3044\u3042\u305f\u308a\u306e\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u304c500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u652f\u6255\u3044\u524d\u306b\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u3001\u5f93\u696d\u54e1\u7528\u306e\u6e90\u6cc9\u5fb4\u53ce\u8a3c\u660e\u66f8\u3092\u4f5c\u6210\u3057\u3001\u898f\u5b9a\u306b\u5f93\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u3057\u307e\u3059\u30021\u56de\u306e\u652f\u6255\u3044\u3042\u305f\u308a\u306e\u7a0e\u7dcf\u984d\u304c500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u3067\u3001\u5f93\u696d\u54e1\u304c\u6e90\u6cc9\u5fb4\u53ce\u3092\u5e0c\u671b\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u8005\u306f\u3053\u308c\u3089\u306e\u5f93\u696d\u54e1\u306e\u30ea\u30b9\u30c8\u3068\u6240\u5f97\u3092\u307e\u3068\u3081\u3001\u8ab2\u7a0e\u5e74\u5ea6\u672b\u306b\u898f\u5b9a\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u96e2\u8077\u7387\u304c\u9ad8\u3044\u4f01\u696d\u3084\u3001\u7d4c\u7406\u90e8\u9580\u306e\u4eba\u54e1\u304c\u5c11\u306a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u6700\u521d\u304b\u3089\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u6a19\u6e96\u5316\u3059\u308b\u3053\u3068\u306f\u3001\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3059\u308b\u30df\u30b9\u3092\u56de\u907f\u3059\u308b\u6700\u3082\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u3067\u3059\u3002\u591a\u304f\u306e\u7d44\u7e54\u304c\u3053\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN\uff08\u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u3088\u3046\u306a\u5c02\u9580\u90e8\u7f72\u306e\u5c02\u9580\u77e5\u8b58\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5185\u90e8\u8077\u54e1\u306e\u4ea4\u4ee3\u6642\u306b\u3082\u3001\u901a\u905412004\/TTPHCM-QLDN3\u306e\u7cbe\u795e\u306b\u6cbf\u3063\u3066\u3001\u63a7\u9664\u3001\u7533\u544a\u3001\u6587\u66f8\u306e\u4fdd\u7ba1\u304c\u4e2d\u65ad\u306a\u304f\u540c\u671f\u7684\u306b\u5b9f\u65bd\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_ap_dung_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u306e\u9069\u7528\u65b9\u6cd5\u3092\u793a\u3059\u4f8b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u6c0f\u306f2026\u5e748\u6708\u306bB\u793e\u3092\u9000\u8077\u3057\u307e\u3057\u305f\u30022026\u5e749\u6708\u3001B\u793e\u306fH\u6c0f\u306b\u4ee5\u4e0b\u306e\u6b8b\u984d\u3092\u652f\u6255\u3044\u307e\u3057\u305f\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">8\u6708\u5206\u306e\u672a\u6255\u3044\u7d66\u4e0e\uff081200\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c3\u9805\u306b\u57fa\u3065\u304d\u3001\u672a\u4f7f\u7528\u306e\u4f11\u66876\u65e5\u5206\u306b\u5bfe\u3059\u308b\u88dc\u511f\uff08400\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u52b4\u50cd\u6cd5\u898f\u306b\u57fa\u3065\u304f\u9000\u8077\u91d1\uff081,000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09\u3082\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u516c\u5f0f\u6587\u66f8\u306b\u3088\u308b\u3068\u3001\u672a\u4f7f\u7528\u306e\u4f11\u6687\u624b\u5f53\uff08400\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09\u3068\u9000\u8077\u91d1\uff081000\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u672a\u6255\u3044\u306e8\u6708\u5206\u306e\u7d66\u4e0e\uff081200\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\uff09\u306f\u8ab2\u7a0e\u6240\u5f97\u3067\u3042\u308a\u30011\u56de\u306e\u652f\u6255\u3044\u3067500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u57fa\u6e96\u984d\u306b\u9054\u3059\u308b\u305f\u3081\u3001\u4f1a\u793e\u306fH\u3055\u3093\u306b\u652f\u6255\u3046\u524d\u306b120\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u5dee\u3057\u5f15\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8a18\u306e\u4f8b\u306f\u3001\u3053\u308c\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u300210% \u3092\u63a7\u9664\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002 <\/span><b>\u5168\u984d<\/b><span style=\"font-weight: 400;\"> 1\u56de\u9650\u308a\u306e\u652f\u6255\u3044\u3067\u3001 <\/span><b>\u8ab2\u7a0e\u6240\u5f97<\/b><span style=\"font-weight: 400;\"> \u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u63a7\u9664\u3092\u9664\u5916\u3057\u305f\u5f8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_doanh_nghiep_thuong_gap\"><\/span><b>\u30d3\u30b8\u30cd\u30b9\u3067\u3088\u304f\u3042\u308b\u9593\u9055\u3044<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u72af\u3057\u304c\u3061\u306a\u4f1a\u8a08\u4e0a\u306e\u30df\u30b9\u3092\u3044\u304f\u3064\u304b\u3054\u7d39\u4ecb\u3057\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;\">\u6700\u3082\u3088\u304f\u3042\u308b\u8aa4\u89e3\u306f\u3001\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u653f\u4ee4253\/2026\/ND-CP\u7b2c50\u6761\u7b2c2\u9805\u3067\u306f\u3001\u96c7\u7528\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5f93\u696d\u54e1\u306b\u6240\u5f97\u3092\u652f\u6255\u3046\u5834\u5408\u3067\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u966410%\u306f\u3001\u975e\u8ab2\u7a0e\u90e8\u5206\u3092\u542b\u3080\u652f\u6255\u7dcf\u984d\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u9000\u8077\u91d1\u3068\u672a\u4f7f\u7528\u4f11\u6687\u624b\u5f53\u3092\u63a7\u9664\u8a08\u7b97\u306e\u305f\u3081\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u3081\u308b\u3068\u3001\u5f93\u696d\u54e1\u306e\u63a7\u9664\u984d\u304c\u904e\u5270\u306b\u306a\u308a\u3001\u516c\u5f0f\u66f8\u7c2112004\/TTPHCM-QLDN3\u306e\u8da3\u65e8\u306b\u53cd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f11\u6687\u624b\u5f53\u306e\u984d\u3092\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c3\u9805\u3068\u6bd4\u8f03\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002\u4f1a\u793e\u304c\u672a\u4f7f\u7528\u306e\u4f11\u6687\u65e5\u306b\u5bfe\u3057\u3066\u6cd5\u5b9a\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u984d\u306f\u653f\u4ee4253\/2026\/ND-CP\u7b2c26\u6761\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63a7\u9664\u57fa\u6e96\u984d\u4ee5\u4e0b\u306e\u500b\u4eba\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u306a\u304b\u3063\u305f\u5834\u5408\uff1a1\u56de\u306e\u53d6\u5f15\u3042\u305f\u308a\u306e\u652f\u6255\u984d\u304c500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u3067\u3001\u5f93\u696d\u54e1\u306e\u7d04\u675f\u306b\u5f93\u3063\u3066\u63a7\u9664\u304c\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4e8b\u696d\u8005\u306f\u8ab2\u7a0e\u5e74\u5ea6\u672b\u306b\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3066\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_ra_soat_lai_quy_trinh_chi_tra_cho_lao_dong_nghi_viec_ngay_tu_bay_gio\"><\/span><b>\u4f01\u696d\u304c\u4eca\u3059\u3050\u9000\u8077\u91d1\u652f\u6255\u3044\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3059\u3079\u304d\u7406\u7531\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u901a\u905412004\/TTPHCM-QLDN3\u306f\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u306e\u307f\u3092\u6271\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4e00\u822c\u7684\u306a\u50be\u5411\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u96c7\u7528\u5951\u7d04\u7d42\u4e86\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u306b\u5bfe\u3059\u308b\u63a7\u9664\u7fa9\u52d9\u306e\u30c1\u30a7\u30c3\u30af\u3092\u5f37\u5316\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u5f93\u6765\u3001\u901a\u5e38\u306e\u52e4\u6020\u7ba1\u7406\u3084\u7d66\u4e0e\u8a08\u7b97\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3060\u3063\u305f\u4e00\u9023\u306e\u53d6\u5f15\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u96e2\u8077\u7387\u304c\u9ad8\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u901a\u905412004\/TTPHCM-QLDN3\u306b\u5f93\u3063\u3066\u624b\u7d9a\u304d\u3092\u7a4d\u6975\u7684\u306b\u66f4\u65b0\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3084\u5ef6\u6ede\u91d1\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u696d\u54e1\u304c\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u975e\u8ab2\u7a0e\u6240\u5f97\u3092\u53d7\u3051\u53d6\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u6b63\u5f53\u306a\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u3068\u975e\u8ab2\u7a0e\u6240\u5f97\u3092\u500b\u3005\u306e\u30b1\u30fc\u30b9\u3054\u3068\u306b\u3069\u306e\u3088\u3046\u306b\u533a\u5206\u3059\u308c\u3070\u3088\u3044\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u95a2\u4fc2\u6a5f\u95a2\u306b\u7a4d\u6975\u7684\u306b\u76f8\u8ac7\u3059\u3079\u304d\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306b\u3088\u308a\u3001\u6c7a\u6e08\u3084\u691c\u67fb\u307e\u3067\u5f85\u3063\u3066\u304b\u3089\u8aa4\u308a\u3092\u767a\u898b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u652f\u6255\u3044\u524d\u306b\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\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;\">\u56de\u89a7\u6587\u66f812004\/TTPHCM-QLDN3\u306f\u3001\u7d66\u4e0e\u8a08\u7b97\u62c5\u5f53\u8005\u304c\u899a\u3048\u3066\u304a\u304f\u3079\u304d2\u3064\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u3066\u3044\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;\">\u307e\u305a\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\uff0810%\uff09\u306f\u3001\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u3001\u305d\u306e\u91d1\u984d\u304c1\u56de\u3042\u305f\u308a500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u306b\u3001\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u524d\u306b\u3001\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u3084\u3001\u6b63\u5f53\u306a\u9000\u8077\u91d1\u307e\u305f\u306f\u5931\u696d\u624b\u5f53\u306a\u3069\u3001\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u91d1\u984d\u3092\u6b63\u3057\u304f\u9664\u5916\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u8a08\u7b97\u6bb5\u968e\u304b\u3089\u516c\u5f0f\u6587\u66f8\u306e\u8da3\u65e8\u3092\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f2\u3064\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u30021\u3064\u306f\u7a0e\u91d1\u306e\u63a7\u9664\u4e0d\u8db3\u306b\u3088\u308b\u9061\u53ca\u5fb4\u53ce\u3001\u3082\u30461\u3064\u306f\u7a0e\u91d1\u306e\u63a7\u9664\u904e\u5270\u306b\u3088\u308b\u5f93\u696d\u54e1\u306e\u640d\u5931\u3067\u3059\u3002\u793e\u5185\u90e8\u9580\u306e\u7d66\u4e0e\u8a08\u7b97\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u696d\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u305f\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-dich-vu-ke-toan-ngoai\/\"> \u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u89e3\u96c7\u3055\u308c\u305f\u52b4\u50cd\u8005\u3078\u306e\u3059\u3079\u3066\u306e\u652f\u6255\u3044\u304c\u6700\u521d\u304b\u3089\u9069\u5207\u306b\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u3001\u4fa1\u5024\u306e\u3042\u308b\u9078\u629e\u80a2\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3068\u30b5\u30dd\u30fc\u30c8\u3092\uff01<\/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\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_da_nghi_viec_thi_cong_ty_co_phai_khau_tru_thue_TNCN_khi_tra_luong_con_no_khong\"><\/span><b>\u5f93\u696d\u54e1\u304c\u9000\u8077\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4f1a\u793e\u306f\u672a\u6255\u3044\u8cc3\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u5f93\u696d\u54e1\u306e\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306f\u3044\u3002\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u304a\u3088\u3073\u653f\u4ee4253\/2026\/ND-CP\u7b2c50\u6761\u7b2c2\u9805\u306b\u3088\u308c\u3070\u3001\u96c7\u7528\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u984d\u304c1\u56de\u3042\u305f\u308a500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u4f1a\u793e\u306f\u652f\u6255\u524d\u306b\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u7a0e\u91d1\u3092\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tro_cap_thoi_viec_co_bi_tinh_vao_thu_nhap_chiu_thue_de_khau_tru_10_khong\"><\/span><b>\u9000\u8077\u91d1\u306f\u3001\u30d5\u30a9\u30fc\u30e010%\u306b\u57fa\u3065\u304f\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u307e\u308c\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3044\u3044\u3048\u3002\u9000\u8077\u91d1\u304a\u3088\u3073\u5931\u696d\u624b\u5f53\u306f\u3001\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u30012025\u5e74\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c4\u6761\u7b2c8\u9805\u304a\u3088\u3073\u653f\u4ee4253\/2026\/ND-CP\u7b2c26\u6761\u306b\u57fa\u3065\u304d\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nhung_ngay_phep_chua_nghi_khi_thoi_viec_co_duoc_mien_thue_toan_bo_khong\"><\/span><b>\u9000\u8077\u6642\u306b\u652f\u6255\u308f\u308c\u308b\u672a\u4f7f\u7528\u306e\u6709\u7d66\u4f11\u6687\u306f\u3001\u5168\u984d\u975e\u8ab2\u7a0e\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u514d\u9664\u306f\u3001\u652f\u6255\u984d\u304c\u52b4\u50cd\u6cd5\u7b2c113\u6761\u7b2c3\u9805\u306e\u898f\u5b9a\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306e\u307f\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u898f\u5b9a\u984d\u3092\u8d85\u3048\u308b\u652f\u6255\u984d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u542b\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_chi_tra_duoi_5_trieu_donglan_cho_lao_dong_nghi_viec_co_phai_khau_tru_thue_khong\"><\/span><b>500\u4e07\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u672a\u6e80\u306e\u9000\u8077\u91d1\u306f\u3001\u7a0e\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u306f\u7fa9\u52d9\u3067\u306f\u306a\u304f\u3001\u500b\u3005\u306e\u7533\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306e\u307f\u884c\u308f\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u306f\u3053\u308c\u3089\u306e\u500b\u4eba\u306e\u30ea\u30b9\u30c8\u3068\u6240\u5f97\u3092\u307e\u3068\u3081\u3001\u8ab2\u7a0e\u5e74\u5ea6\u672b\u306b\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_12004TTPHCM-QLDN3_ap_dung_tu_thoi_diem_nao\"><\/span><b>\u516c\u5f0f\u6587\u66f812004\/TTPHCM-QLDN3\u306f\u3001\u3044\u3064\u304b\u3089\u767a\u52b9\u3057\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u5185\u5bb910%\u306f\u3001\u672c\u653f\u4ee4\u7b2c69\u6761\u7b2c1\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u653f\u4ee4253\/2026\/ND-CP\u306e\u767a\u52b9\u306b\u3088\u308a\u30012026\u5e747\u67081\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u305f\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, gi\u1ea3i quy\u1ebft m\u1ed9t t\u00ecnh hu\u1ed1ng m\u00e0 h\u1ea7u nh\u01b0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng n\u00e0o c\u0169ng g\u1eb7p: chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi h\u1ecd \u0111\u00e3 ngh\u1ec9 vi\u1ec7c th\u00ec c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 10% hay kh\u00f4ng, v\u00e0 kh\u1ea5u tr\u1eeb tr\u00ean kho\u1ea3n n\u00e0o. N\u1ebfu \u00e1p d\u1ee5ng sai, doanh nghi\u1ec7p v\u1eeba c\u00f3 nguy c\u01a1 b\u1ecb truy thu, v\u1eeba c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb th\u1eeba g\u00e2y thi\u1ec7t th\u00f2i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9720","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\/9720","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=9720"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9720\/revisions"}],"predecessor-version":[{"id":9724,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9720\/revisions\/9724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9721"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}