{"id":7212,"date":"2026-01-13T19:17:00","date_gmt":"2026-01-14T02:17:00","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7212"},"modified":"2026-01-14T19:22:05","modified_gmt":"2026-01-15T02:22:05","slug":"chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/","title":{"rendered":"2026\ub144 \uc774\ud6c4 \uc138\uae08 \uc815\ucc45\uc740 \uc5b4\ub5bb\uac8c \ubcc0\ud654\ud560\uae4c\uc694?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \ubca0\ud2b8\ub0a8\uc758 \uc138\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc0c1\ub2f9\ud55c \ubcc0\ud654\ub97c \uacaa\uc744 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc870\uc815\uc740 \uad00\ub9ac\uc758 \ud604\ub300\ud654\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc0c8\ub85c\uc6b4 \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \ub0a9\uc138\uc790\ub4e4\uc744 \uc9c0\uc6d0\ud558\ub294 \ub370\uc5d0\ub3c4 \ubaa9\uc801\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uc0c8\ub86d\uac8c \ud574\uc11d\ub41c \uc8fc\uc694 \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\" >\uadfc\ub85c\uc790 \uac1c\uc778 \uc18c\ub4dd\uc138 \uac1c\ud601<\/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\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Cac_khoan_giam_tru_khi_tinh_thue_TNCN\" >\uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ud56d\ubaa9.<\/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\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\" >\ubcf4\ud5d8\ub8cc \uacf5\uc81c \uc804 \uacfc\uc138 \uc18c\ub4dd \uae30\uc900\uc561.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\" >\ube44\uc815\uc0c1\uc801\uc778 \uc18c\ub4dd \ubc1c\uc0dd \uc2dc \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0.<\/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\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\" >2026\ub144 \uac1c\uc778\uc18c\ub4dd\uc138 \ub3c4\uc785 \uc2dc \uc774\uc804 \uaddc\uc815 \ub300\ube44 \ud61c\ud0dd.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\" >\uac00\uc815 \uc0ac\uc5c5\uccb4 \ubc0f \uc804\uc790\uc0c1\uac70\ub798\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Phuong_phap_tinh_thue_moi\" >\uc0c8\ub85c\uc6b4 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/chinh-sach-thue-thay-doi-nhu-the-nao-tu-nam-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cai_cach_Thue_Thu_nhap_ca_nhan_TNCN_doi_voi_nguoi_lao_dong\"><\/span><b>\uadfc\ub85c\uc790 \uac1c\uc778 \uc18c\ub4dd\uc138 \uac1c\ud601<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub4e4\uc774 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45\uc758 \uc8fc\uc694 \ubcc0\ud654\ub97c \uc27d\uac8c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \uc544\ub798 \ud45c\ub294 2026\ub144 \uc774\uc804\uacfc 2026\ub144 \uc774\ud6c4\uc758 \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc694\uc57d \ubc0f \ube44\uad50\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> 2026\ub144 \uc774\uc804\uacfc \uc774\ud6c4\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45\uc744 \ube44\uad50\ud574 \ubcf4\uc138\uc694.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\ub144 \uc774\uc804<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\ub144\ubd80\ud130<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\ub97c \uc704\ud55c \uac1c\uc778 \uacf5\uc81c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d4 1,100\ub9cc VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d4 1,550\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubd80\uc591\uac00\uc871\uc5d0 \ub300\ud55c \uac1c\uc778 \uc218\ub2f9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d4 440\ub9cc VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc6d4 620\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138\uc758 \uc138\uc728 \uad6c\uac04 \uc218<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7\ub2e8\uacc4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5\ub2e8\uacc4<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0\uc758 \ubcf5\uc7a1\uc131<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub192\uc740 \uc138\uc728 \uad6c\uac04\uc73c\ub85c \uc778\ud55c \ub192\uc740 \uc138\uae08 \ubd80\ub2f4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc138\uae08 \ubd80\ub2f4\uc744 \uc904\uc774\uace0 \uac00\ucc98\ubd84 \uc18c\ub4dd\uc744 \ub298\ub9ac\uc138\uc694.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uacf5\uc81c\uc561 \uc870\uc815\uacfc \uc18c\ub4dd\uc138\uc728 \uad6c\uac04 \uac04\uc18c\ud654\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \uc815\ucc45\uc744 \uac1c\ud601\ud558\uc5ec \ub0a9\uc138 \ubd80\ub2f4\uc744 \uc904\uc774\uace0 \uc808\ucc28\ub97c \uac04\uc18c\ud654\ud558\uba70 \ubcc0\ub3d9\ud558\ub294 \uc0dd\ud65c\ube44\uc5d0 \ub354\uc6b1 \ubd80\ud569\ud558\ub3c4\ub85d \ud558\ub294 \ubc29\ud5a5\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4. \uc774\ub294 \uae0d\uc815\uc801\uc778 \ubcc0\ud654\ub85c \ud3c9\uac00\ub418\uba70, \ud2b9\ud788 \uc911\uc0b0\uce35 \ub0a9\uc138\uc790\ub4e4\uc774 \uc2e4\uc9c8 \uc18c\ub4dd\uc744 \ub298\ub9ac\uace0 \uc0c8\ub85c\uc6b4 \uc2dc\uae30\uc5d0 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \ub354\uc6b1 \uc27d\uac8c \uc774\ud589\ud560 \uc218 \uc788\ub3c4\ub85d \ub3c4\uc6b8 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_khi_tinh_thue_TNCN\"><\/span><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ud56d\ubaa9.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0 \uc2dc, \ubc95\ub960\uc740 \ub0a9\uc138\uc790\uac00 \ud2b9\uc815 \ud569\ubc95\uc801 \ube44\uc6a9\uc744 \uacf5\uc81c\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacf5\uc81c \uc81c\ub3c4\uc758 \ubaa9\uc801\uc740 \uc138\uae08 \uacc4\uc0b0\uc774 \uc2e4\uc81c \uc7ac\uc815 \ub2a5\ub825\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub3c4\ub85d \ud558\ub294 \ub3d9\uc2dc\uc5d0 \uac1c\uc778\uc758 \uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uac83\uc785\ub2c8\ub2e4. \uc8fc\uc694 \uacf5\uc81c \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1c\uc778 \uacf5\uc81c: \ub0a9\uc138\uc790 \ubcf8\uc778 \ubc0f \ubd80\uc591\uac00\uc871\uc5d0\uac8c \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc774\ub294 \uadfc\ub85c\uc790\uac00 \uad6d\uac00\uc5d0 \ub300\ud55c \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc774\ud589\ud558\uae30 \uc804\uc5d0 \ucd5c\uc18c\ud55c\uc758 \uc0dd\ud65c \uc218\uc900\uc744 \uc720\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ud575\uc2ec \uacf5\uc81c \ud56d\ubaa9\uc785\ub2c8\ub2e4. \uc774\uc804 \ub300\ube44 \ub0a9\uc138\uc790 \ubcf8\uc778\uc758 \uacf5\uc81c\uc561\uc740 \uc6d4 450\ub9cc VND, \ubd80\uc591\uac00\uc871 1\uc778\ub2f9 \uc6d4 180\ub9cc VND \uc99d\uac00\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub85c\uc368 \uadfc\ub85c\uc790\uc758 \uc18c\ub4dd\uc138 \uba74\uc81c \uae30\uc900\uc774 \ud06c\uac8c \ub192\uc544\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ubc1c\uc801 \ubcf4\ud5d8 \ubc0f \uc5f0\uae08 \uae30\uae08 \uacf5\uc81c: \uc5ec\uae30\uc5d0\ub294 \uc0ac\ud68c \ubcf4\ud5d8, \uac74\uac15 \ubcf4\ud5d8, \uc2e4\uc5c5 \ubcf4\ud5d8 \ub610\ub294 \ubc95\uc815 \uc790\ubc1c\uc801 \uc5f0\uae08 \uae30\uae08\uc5d0 \ub300\ud55c \uae30\uc5ec\uae08\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\uc7a5 \uc81c\ub3c4 \ucc38\uc5ec\ub97c \uc7a5\ub824\ud558\uace0 \uc7a5\uae30\uc801\uc778 \uc7ac\uc815\uc801 \uc548\uc815\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc120, \uc778\ub3c4\uc8fc\uc758 \ubc0f \uad50\uc721 \uae30\ubd80\uae08 \uacf5\uc81c: \uc801\uaca9 \uc790\uc120, \uc778\ub3c4\uc8fc\uc758 \ub610\ub294 \uad50\uc721 \ud65c\ub3d9\uc5d0 \ub300\ud55c \uae30\ubd80\uae08 \ubc0f \uc9c0\uc6d0\uae08\uc740 \uc138\uae08 \uacc4\uc0b0 \uc2dc \uacf5\uc81c \ub300\uc0c1\uc774 \ub418\ubbc0\ub85c \uc0ac\ud68c\uc801 \ucc45\uc784\uc744 \uc99d\uc9c4\ud558\uace0 \uc9c0\uc5ed \uc0ac\ud68c\uc5d0 \uc778\ub3c4\uc8fc\uc758\uc801 \uac00\uce58\ub97c \ud655\uc0b0\ud558\ub294 \ub370 \uae30\uc5ec\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uacfc\uc138 \uc18c\ub4dd \uc218\uc900\uc5d0 \ub530\ub77c \uc18c\ub4dd\uc138\uc728\uc774 \ud2b9\uc815 \uad6c\uac04\uc73c\ub85c \ub098\ub258\uc5b4 \uc801\uc6a9\ub418\ubbc0\ub85c \ub204\uc9c4\uc801\uc774\uace0 \uacf5\uc815\ud55c \uacfc\uc138\uac00 \ubcf4\uc7a5\ub429\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc18c\ub4dd \uc218\uc900\ubcc4 \uc138\uc728\uc744 \ubcf4\uc5ec\uc8fc\ubbc0\ub85c \ucc38\uace0 \ubc0f \uc801\uc6a9\uc774 \uc6a9\uc774\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud45c: 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc0c8\ub85c\uc6b4 \uac1c\uc778 \uc18c\ub4dd\uc138\uc728\ud45c.<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\uc138\uae08 \uad6c\uac04<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uc18c\ub4dd \uc218\uc900 (\ubc31\ub9cc VND\/\uc6d4)<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>\uc801\uc6a9\ub418\ub294 \uc138\uc728<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ucd5c\ub300 10\uac1c<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">10\uc5d0\uc11c 30 \uc0ac\uc774<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30\uc138\uc5d0\uc11c 60\uc138 \uc0ac\uc774<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">60\uc5d0\uc11c 100 \uc0ac\uc774<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">100\uac1c \uc774\uc0c1\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc704 \ud45c\uc5d0\uc11c \ubcfc \uc218 \uc788\ub4ef\uc774, \uc18c\ub4dd\uc138\uc728\uc740 \uc18c\ub4dd \uad6c\uac04\ubcc4\ub85c \ub204\uc9c4\uc138\uc728\ub85c \uc801\uc6a9\ub418\uba70, \uc18c\ub4dd\uc774 \ub192\uc744\uc218\ub85d \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uc561\ub3c4 \ub298\uc5b4\ub0a9\ub2c8\ub2e4. \uc18c\ub4dd \uad6c\uac04\uc744 \uc774\ud574\ud558\uba74 \ub0a9\uc138\uc790\ub294 \uc790\uc2e0\uc758 \uc138\uae08 \ub0a9\ubd80\uc561\uc744 \ubbf8\ub9ac \uacc4\uc0b0\ud558\uace0, \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud558\uba70, \ud604\ud589 \ubc95\uaddc\ub97c \uc900\uc218\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguong_thu_nhap_chiu_thue_truoc_khi_tru_bao_hiem\"><\/span><b>\ubcf4\ud5d8\ub8cc \uacf5\uc81c \uc804 \uacfc\uc138 \uc18c\ub4dd \uae30\uc900\uc561.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub0a9\uc138\uc790\uac00 \ubd80\uc591\uac00\uc871 \uc218\uc5d0 \ub530\ub77c \uacfc\uc138 \ub300\uc0c1 \uac1c\uc778 \uc18c\ub4dd\uc744 \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d, \ub2e4\uc74c \uc694\uc57d\ud45c\ub294 2026\ub144 \uc774\uc804\uae4c\uc9c0 \uc801\uc6a9\ub418\ub294 \uc6d4 \uc18c\ub4dd \uae30\uc900(\ubcf4\ud5d8\ub8cc \uc81c\uc678)\uacfc 2026\ub144 \uc774\ud6c4 \uc801\uc6a9\ub418\ub294 \uc870\uc815\ub41c \uc18c\ub4dd \uae30\uc900\uc744 \uac01 \uc0ac\ub840\ubcc4\ub85c \ube44\uad50\ud558\uc5ec \ubcf4\uc5ec\uc90d\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> 2026\ub144 \uc774\uc804\uacfc \uc774\ud6c4\ubd80\ud130\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uae30\uc900\uc774 \ubd80\uc591\uac00\uc871 \uc218\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>2026\ub144 \uc774\uc804<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubd80\uc591\uac00\uc871 \uc218<\/b><\/td>\n<td style=\"text-align: center;\"><b>2026\ub144\ubd80\ud130<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21.7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19.8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27.9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">24.2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34.1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">28.6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">40.3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uc804\ubc18\uc801\uc73c\ub85c, 2026\ub144\ubd80\ud130\ub294 \uac1c\uc778 \uacf5\uc81c\uc561\uc774 \uc2e4\uc81c \uc0dd\ud65c\ube44\ub97c \ub354 \uc798 \ubc18\uc601\ud558\ub3c4\ub85d \uc870\uc815\ub420 \uc608\uc815\uc774\uba70, \ud2b9\ud788 \ubd80\uc591\uac00\uc871\uc774 \ub9ce\uc740 \ub0a9\uc138\uc790\uc5d0\uac8c \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. 2026\ub144 \uc774\uc804\uacfc \ube44\uad50\ud558\uc5ec \ubd80\uc591\uac00\uc871 \uc218\uc5d0 \ub530\ub978 \uacf5\uc81c\uc561\uc774 \ud06c\uac8c \ubcc0\uacbd\ub418\uc5b4 \uc138\uae08 \ubd80\ub2f4\uc774 \uc904\uc5b4\ub4e4\uace0, \ud2b9\ud788 \ubd80\uc591\uac00\uc871\uc774 \ub450 \uba85 \uc774\uc0c1\uc778 \uac00\uad6c\uc758 \uc18c\ub4dd \uc99d\ub300\uc5d0 \ub354\uc6b1 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc704\uc758 \ube44\uad50\ud45c\ub97c \ud1b5\ud574 \ub0a9\uc138\uc790\ub294 \uc0c8\ub85c\uc6b4 \uc815\ucc45\uc758 \uc601\ud5a5\uc744 \uc27d\uac8c \ud30c\uc545\ud558\uace0 2026\ub144\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uae30\uac04 \ub3d9\uc548\uc758 \uc138\uae08 \ub0a9\ubd80\uc561\uc744 \ubbf8\ub9ac \uacc4\uc0b0\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_TNCN_trong_truong_hop_phat_sinh_khoan_thu_bat_thuong\"><\/span><b>\ube44\uc815\uc0c1\uc801\uc778 \uc18c\ub4dd \ubc1c\uc0dd \uc2dc \uac1c\uc778 \uc18c\ub4dd\uc138 \uc2e0\uace0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae09\uc5ec \ubc0f \uc784\uae08 \uc18c\ub4dd \uc678\uc5d0\ub3c4 \uac1c\uc778 \uc18c\ub4dd\uc138\ubc95\uc740 \ud2b9\uc815 \ubd88\uaddc\uce59 \uc18c\ub4dd \ubc0f \uc790\uc0b0 \uc774\uc804 \ud65c\ub3d9\uc5d0 \ub300\ud55c \uc138\uae08 \uc758\ubb34\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac01 \uc18c\ub4dd \uc720\ud615\uc740 \uace0\uc720\ud55c \uacfc\uc138 \uacc4\uc0b0 \ubc29\ubc95\uacfc \uc138\uc728\uc774 \uc801\uc6a9\ub418\uba70, \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf5\uad8c \ub2f9\ucca8\uae08, \uc120\ubb3c, \ub85c\uc5f4\ud2f0, \ud504\ub79c\ucc28\uc774\uc988 \uc218\uc218\ub8cc, \uc0c1\uc18d \uc18c\ub4dd: \uac1c\uc778\uc740 \uac01 \ud56d\ubaa9\ub2f9 2\ucc9c\ub9cc VND\ub97c \ucd08\uacfc\ud558\ub294 \uc18c\ub4dd \ubd80\ubd84\uc5d0 \ub300\ud574 10% \uc138\uc728\ub85c \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uc591\ub3c4 \uc18c\ub4dd: \uac1c\uc778 \uc18c\ub4dd\uc138\ub294 \uac70\ub798 \uae08\uc561\uc5d0 \ub300\ud574 2% \uc138\uc728\ub85c \uacc4\uc0b0\ub418\uba70, \uc774\uc775 \ubc1c\uc0dd \uc5ec\ubd80\uc640\ub294 \uad00\uacc4\uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae08\uad34 \uc591\ub3c4 \uc18c\ub4dd: \uac01 \uac70\ub798 \uc591\ub3c4 \uac00\uc561\uc5d0 \ub300\ud574 0.1%\uc758 \uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_thue_TNCN_nam_2026_so_voi_quy_dinh_cu_truoc_day\"><\/span><strong>2026\ub144 \uac1c\uc778\uc18c\ub4dd\uc138 \ub3c4\uc785 \uc2dc \uc774\uc804 \uaddc\uc815 \ub300\ube44 \ud61c\ud0dd.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\uc138\uc728 \uad6c\uac04\uc744 \ub2e8\uc21c\ud654\ud558\uace0 \uac1c\uc778 \uacf5\uc81c\uc561\uc744 \ub298\ub9ac\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud55c \uc138\uc728 \uc870\uc815\uc740 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \ubd84\uba85\ud788 \uae0d\uc815\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\ucce4\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \uc6d4 \uacfc\uc138 \uc18c\ub4dd\uc774 1\ucc9c\ub9cc VND\uc5d0\uc11c 3\ucc9c\ub9cc VND \uc0ac\uc774\uc778 \uac1c\uc778\uc740 \uc774\uc81c 10%\uc758 \uc138\uc728\ub9cc \uc801\uc6a9\ubc1b\uac8c \ub418\uc5c8\ub294\ub370, \uc774\ub294 \uae30\uc874\uc758 \uc911\uac04 \uc138\uc728 \uad6c\uac04\uc5d0 \uc801\uc6a9\ub418\ub358 15% \ub610\ub294 20%\ubcf4\ub2e4 \ud6e8\uc52c \ub0ae\uc740 \uc138\uc728\uc785\ub2c8\ub2e4.<\/p>\n<p>\uc608\uc2dc: \ud55c \uac1c\uc778\uc758 \uc6d4 \uc18c\ub4dd\uc740 2,500\ub9cc VND\uc774\uace0, \ubd80\uc591\uac00\uc871\uc740 1\uba85\uc774\uba70, \ubcf4\ud5d8\ub8cc 10.5%\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<ul>\n<li>\uae30\uc874 \uaddc\uc815\uc5d0 \ub530\ub974\uba74 \uacfc\uc138 \uc18c\ub4dd\uc740 \uc57d 1250\ub9cc VND\uc600\uace0, \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc740 \uc6d4 \uc57d 100\ub9cc VND\uc600\uc2b5\ub2c8\ub2e4.<\/li>\n<li>2026\ub144 \uac1c\uc815 \uaddc\uc815: \uacfc\uc138 \uc18c\ub4dd = 25 \u2013 15.5 \u2013 6.2 \u2013 (25 * 10.5%) = 120\ub9cc VND. \ub0a9\ubd80 \uc138\uc561(\ub808\ubca8 1 \u2013 5%) = \uc6d4 60\ub9cc VND. \ub530\ub77c\uc11c \uc6d4 \uc18c\ub4dd 2,500\ub9cc VND\uc778 \uadfc\ub85c\uc790\ub294 \uc0c8\ub85c\uc6b4 \uc815\ucc45 \ub355\ubd84\uc5d0 \ub9e4\ub2ec 90\ub9cc VND \uc774\uc0c1\uc758 \uc138\uae08\uc744 \uc808\uac10\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_doi_voi_Ho_kinh_doanh_va_Thuong_mai_dien_tu\"><\/span><b>\uac00\uc815 \uc0ac\uc5c5\uccb4 \ubc0f \uc804\uc790\uc0c1\uac70\ub798\uc5d0 \ub300\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uc815\ucc45\uc740 \uaddc\uc81c\ub97c \uac15\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc911\uc18c\uae30\uc5c5\uc744 \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \uc138\uae08 \uba74\uc81c \uae30\uc900\uc744 \ud655\ub300\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd \uae30\uc900: \uc138\uae08 \ub0a9\ubd80 \ub300\uc0c1 \uc18c\ub4dd \uae30\uc900\uc744 \uc5f0\uac04 2\uc5b5 VND\uc5d0\uc11c 5\uc5b5 VND\ub85c \uc0c1\ud5a5 \uc870\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc1a1\uc7a5 \uad00\ub9ac: \uc5f0\uac04 \ub9e4\ucd9c\uc774 10\uc5b5 VND\ub97c \ucd08\uacfc\ud558\ub294 \uac00\uad6c\ub294 POS \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc0dd\uc131\ub41c \uc804\uc790 \uc1a1\uc7a5\uc744 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc804\uc790\uc0c1\uac70\ub798 \uc138\uae08: \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc(\uc1fc\ud53c, \ub77c\uc790\ub2e4, \ud2f1\ud1a1 \ub4f1)\uc740 \ud310\ub9e4\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc138\uae08\uc744 \uc2e0\uace0\ud558\uace0 \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc18c\uc15c \ubbf8\ub514\uc5b4\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud558\ub294 \uac1c\uc778\uc740 \ub514\uc9c0\ud138 \ub3c4\uad6c\ub97c \ud1b5\ud574 \uc218\uc775 \uad00\ub9ac\uac00 \ub354\uc6b1 \uc5c4\uaca9\ud558\uac8c \ud1b5\uc81c\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uac1c\uc778, \uc0ac\uc5c5\uccb4, \uadf8\ub9ac\uace0 \ub2e8\uccb4\uac00 \ub0a9\uc138 \uc758\ubb34\ub97c \uc27d\uac8c \ud30c\uc545\ud560 \uc218 \uc788\ub3c4\ub85d \uc544\ub798 \ud45c\ub294 \ube44\uc6a9 \uc0b0\uc815 \uac00\ub2a5 \uc5ec\ubd80 \ubc0f \uc218\uc775 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uac01 \uc0ac\uc5c5\uccb4 \uc720\ud615 \ubc0f \uc0ac\uc5c5 \ud65c\ub3d9 \uc720\ud615\uc5d0 \uc801\uc6a9\ub418\ub294 \uac1c\uc778\uc18c\ub4dd\uc138(PIT) \ubc0f \ubd80\uac00\uac00\uce58\uc138(VAT) \uc138\uc728\uc744 \uc694\uc57d\ud558\uc5ec \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\ud310\uc790:<\/b><span style=\"font-weight: 400;\"> \uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubd80\uac00\uac00\uce58\uc138\uc728\uc740 \uc0ac\uc5c5 \uc720\ud615 \ubc0f \ubc94\uc8fc\uc5d0 \ub530\ub77c \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb3c\uccb4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc218\uc775 \uc720\ud615\/\uaddc\ubaa8\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac1c\uc778\uc18c\ub4dd\uc138<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubd80\uac00\uac00\uce58\uc138\uc728\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc744 \uacb0\uc815\ud558\uc138\uc694<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561 30\uc5b5 VND \ubbf8\ub9cc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561\uc740 10\uc5b5 VND\uc5d0\uc11c 500\uc5b5 VND \uc0ac\uc774\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub9e4\ucd9c\uc561 500\uc5b5 VND \ucd08\uacfc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\"><span style=\"font-weight: 400;\">\ube44\uc6a9\uc740 \uc544\uc9c1 \ud655\uc815\ub418\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc0c1\ud488\uc758 \uc720\ud1b5 \ubc0f \uacf5\uae09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc0dd\uc0b0, \uc6b4\uc1a1, \uc0c1\ud488 \uad00\ub828 \uc11c\ube44\uc2a4, \uc790\uc7ac \uc870\ub2ec\uc744 \ud3ec\ud568\ud55c \uac74\uc124.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc790\uc7ac \uc870\ub2ec \uc5c6\uc774 \uc11c\ube44\uc2a4 \ubc0f \uac74\uc124 \uc81c\uacf5.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ub514\uc9c0\ud138 \ucf58\ud150\uce20 \uc81c\ud488 \ubc0f \uc11c\ube44\uc2a4(\uc5d4\ud130\ud14c\uc778\uba3c\ud2b8, \uac8c\uc784, \uc601\ud654, \uc0ac\uc9c4, \uc74c\uc545, \uad11\uace0 \ub4f1) \uc81c\uacf5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ubd80\ub3d9\uc0b0 \uc784\ub300(\ud638\ud154, \uac8c\uc2a4\ud2b8\ud558\uc6b0\uc2a4, \ud648\uc2a4\ud14c\uc774 \ub4f1 \uc219\ubc15\uc5c5 \uc81c\uc678)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uae30\ud0c0 \ubd80\ubb38 \ubc0f \ubd84\uc57c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0ac\uc5c5\uccb4 \uc720\ud615, \uc0ac\uc5c5 \ud65c\ub3d9 \uc720\ud615, \uc6d0\uac00 \uc0b0\uc815 \ub2a5\ub825 \ub4f1\uc5d0 \ub530\ub77c \uc11c\ub85c \ub2e4\ub978 \uc18c\ub4dd\uc138\uc728\uacfc \ubd80\uac00\uac00\uce58\uc138\uc728\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \uc0ac\uc5c5 \uc720\ud615\uacfc \ub9e4\ucd9c \uaddc\ubaa8\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud558\ub294 \uac83\uc740 \ub0a9\uc138\uc790\uac00 \uc138\uae08 \ub0a9\ubd80\uc561\uc744 \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc138\ubb34\uc870\uc0ac \ubc0f \uac80\uc0ac \uacfc\uc815\uc5d0\uc11c \uc624\ub958, \uc138\uae08 \uccb4\ub0a9, \uacfc\ud0dc\ub8cc \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4 \ubd84\ub958 \ubc29\ubc95, \uc815\ud655\ud55c \uc138\uae08 \uacc4\uc0b0 \ubc29\ubc95, \uadf8\ub9ac\uace0 \uac01 \uc0ac\uc5c5 \uc720\ud615\uc5d0 \ub530\ub978 \uac1c\uc778 \uc18c\ub4dd\uc138 \ubc0f \ubd80\uac00\uac00\uce58\uc138\uc728\uc744 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud558\ub294 \ubc29\ubc95\uc744 \uc774\ud574\ud558\ub294 \uac83\uc740 \uac1c\uc778, \uac00\uacc4 \uc0ac\uc5c5\uccb4 \ubc0f \uae30\uc5c5\uc774 \uc138\ubc95\uc744 \uc900\uc218\ud558\ub294 \ub370 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc774\uba70, \ub3d9\uc2dc\uc5d0 \uc138\uae08 \uc815\uc0b0 \uacfc\uc815\uc5d0\uc11c \ube44\uc6a9\uc744 \uc0ac\uc804\uc5d0 \uad00\ub9ac\ud558\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370\uc5d0\ub3c4 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc18c\ub4dd\uacfc \ube44\uc6a9 \uacf5\uc81c\uc561\uc744 \uc0b0\uc815\ud558\ub294 \ubc29\ubc95\uc774\ub098 \uc801\uc808\ud55c \uc138\uae08 \uc2e0\uace0 \ubc29\ubc95\uc744 \uc120\ud0dd\ud558\ub294 \ub370 \uc5ec\uc804\ud788 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294\ub2e4\uba74, \uc804\ubb38 \uc138\ubb34 \ucee8\uc124\ud305 \ud68c\uc0ac\uc778 MAN(Master Accountant Network)\uacfc \uc0c1\ub2f4\ud574 \ubcf4\uc138\uc694. \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uace0 \uc815\ud655\ud55c \uc138\uae08 \uae30\ub85d\uc744 \ud655\ubcf4\ud558\uba70 \uc138\ubb34 \ub2f9\uad6d\uacfc\uc758 \uc5c5\ubb34 \ucc98\ub9ac \uc2dc \ub9c8\uc74c\uc758 \ud3c9\uc548\uc744 \uc5bb\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><strong>\uc6d0\ucc9c:<\/strong><\/p>\n<ul>\n<li>2025\ub144 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 (\ubc95\ub960\ubc88\ud638: [\ubc95\ub960\ubc88\ud638 \uc5c5\ub370\uc774\ud2b8 \uc911]\/2025\/QH15)<\/li>\n<li>\uac1c\uc778 \uacf5\uc81c\uc561\uc5d0 \uad00\ud55c \uacb0\uc758\uc548 110\/2025\/UBTVQH15.<\/li>\n<li>\ud68c\ub78c 94\/2025\/TT-BTC\ub294 \uac1c\uc778\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\uc5d0 \ub300\ud55c \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/li>\n<li>\uac00\uacc4 \uc0ac\uc5c5\uc790\uc758 \ud68c\uacc4 \uc7a5\ubd80\uc5d0 \uad00\ud55c \ud68c\ub78c 152\/2025\/TT-BTC.<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b><i>MAN(Master Accountant Network) \ud3b8\uc9d1\uc704\uc6d0\ud68c<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>2026\ub144\ubd80\ud130 \ubca0\ud2b8\ub0a8\uc758 \uc138\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc0c1\ub2f9\ud55c \ubcc0\ud654\ub97c \uacaa\uc744 \uac83\uc73c\ub85c \uc608\uc0c1\ub429\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uac1c\ud3b8\uc740 \uc138\uc81c \uc6b4\uc601\uc758 \ud604\ub300\ud654\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc0c8\ub85c\uc6b4 \uacbd\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \ub0a9\uc138\uc790\ub4e4\uc744 \uc9c0\uc6d0\ud558\ub294 \ub370\uc5d0\ub3c4 \ubaa9\uc801\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc8fc\uc694 \ub0b4\uc6a9\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4...<\/p>","protected":false},"author":4,"featured_media":7213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7212","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7212"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7212\/revisions"}],"predecessor-version":[{"id":7236,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7212\/revisions\/7236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7213"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7212"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7212"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7212"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}