{"id":7398,"date":"2026-01-27T21:34:26","date_gmt":"2026-01-28T04:34:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7398"},"modified":"2026-01-29T20:15:07","modified_gmt":"2026-01-30T03:15:07","slug":"tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/","title":{"rendered":"\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uac70\uc8fc \uc0c1\ud0dc \uacb0\uc815 \ubc0f \uac1c\uc778 \uc18c\ub4dd\uc138 \uacc4\uc0b0\uc5d0 \uad00\ud55c \ucc38\uace0 \uc0ac\ud56d."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138 \uad00\ub9ac\ub294 \ud68c\uacc4 \ubc0f \uc778\uc0ac \ubd80\uc11c\uc5d0 \ud56d\uc0c1 \uc5b4\ub824\uc6b4 \uacfc\uc81c\uc600\uc2b5\ub2c8\ub2e4. \ucd5c\uadfc \ub5a0\uc774\ub2cc\uc131 \uc138\ubb34\uad6d\uc5d0\uc11c 2025\ub144 12\uc6d4 4\uc77c\uc790\ub85c \ubc1c\ud589\ud55c \uacf5\uc2dd \uc11c\ud55c \uc81c3363\/TNI-QLDN1\ud638\ub294 \uac70\uc8fc \uc0c1\ud0dc\uc640 \uad00\ub828\ub41c \ubb38\uc81c\ub97c \uba85\ud655\ud788 \ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc744 \uc81c\uacf5\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 2026\ub144 \uc138\ubc95 \uc900\uc218\ub97c \ub3d5\uae30 \uc704\ud574 \ud68c\ub78c 111\/2013\/TT-BTC \ubc0f \uad00\ub828 \ubb38\uc11c\uc758 \uaddc\uc815\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/17YI3GDJyKaavPiycFU5RufJpCCJh-ZhI\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc694\uc57d \ud30c\uc77c \ub2e4\uc6b4\ub85c\ub4dc <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\" >\ub0a9\uc138\uc790\uc640 \uc18c\ub4dd \ubc94\uc704\ub97c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_cu_tru\" >\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778\ub4e4<\/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\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_khong_cu_tru\" >\ube44\uac70\uc8fc\uc790<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Can_cu_va_Phuong_phap_tinh_thue_TNCN\" >\uac1c\uc778\uc18c\ub4dd\uc138 \uacc4\uc0b0\uc758 \uadfc\uac70 \ubc0f \ubc29\ubc95<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_cu_tru\" >\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0<\/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\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_khong_cu_tru\" >\ube44\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0<\/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\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\" >\uacf5\uc81c \ud56d\ubaa9: \uc678\uad6d\uc778\uc744 \uc704\ud55c \ud2b9\ubcc4 \ucc38\uace0 \uc0ac\ud56d<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh\" >\uac1c\uc778 \uacf5\uc81c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\" >\ud574\uc678\uc5d0\uc11c\uc758 \uc758\ubb34\uc801 \uac1c\uc778 \uacf5\uc81c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\" >\uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \uc2e0\uace0\ud560 \ucc45\uc784\uc740 \uae30\uc5c5\uc5d0 \uc788\ub2e4.<\/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\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Quyet_toan_thue_cho_nam_dau_tien\" >\uccab\ud574 \uc138\uae08 \uc815\uc0b0<\/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\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uc9c1\uc6d0\uc744 \uace0\uc6a9\ud558\ub294 \uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc6a9 \uc900\uc218 \uc0ac\ud56d \uc810\uac80\ud45c.<\/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\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#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=\"Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\"><\/span><b>\ub0a9\uc138\uc790\uc640 \uc18c\ub4dd \ubc94\uc704\ub97c \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 111\/2013\/TT-BTC \uc81c1\uc870\uc5d0 \ub530\ub974\uba74, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uac1c\uc778\uc758 \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub294 \uac70\uc8fc\uc790\uc778\uc9c0 \ube44\uac70\uc8fc\uc790\uc778\uc9c0\uc5d0 \ub530\ub77c \uc804\uc801\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_cu_tru\"><\/span><b>\ubca0\ud2b8\ub0a8\uc5d0 \uac70\uc8fc\ud558\ub294 \uac1c\uc778\ub4e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uac70\uc8fc\uc790\ub780 \ub2e4\uc74c \uc870\uac74 \uc911 \ud558\ub098\ub97c \ucda9\uc871\ud558\ub294 \uc0ac\ub78c\uc744 \ub9d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccb4\ub958 \uae30\uac04 \uad00\ub828: \ubca0\ud2b8\ub0a8\uc5d0 \uc785\uad6d\ud558\uc2e0 \ub0a0\ub85c\ubd80\ud130 12\uac1c\uc6d4 \uc5f0\uc18d \ub610\ub294 1\ub144 \ub3d9\uc548 183\uc77c \uc774\uc0c1 \uccb4\ub958\ud558\uc154\uc57c \ud569\ub2c8\ub2e4. \uc785\uad6d\uc77c\uacfc \ucd9c\uad6d\uc77c\uc740 \uac01\uac01 1\uc77c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4(\uc5ec\uad8c\uc758 \uc785\ucd9c\uad6d \ub3c4\uc7a5\uc744 \uae30\uc900\uc73c\ub85c \ud568).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uac70\uc8fc\uc640 \uad00\ub828\ud558\uc5ec: \ub2e4\uc74c \ub450 \uac00\uc9c0 \uc870\uac74 \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0 \ubca0\ud2b8\ub0a8\uc5d0 \uc601\uad6c \uac70\uc8fc\uad8c\uc744 \ubcf4\uc720\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc601\uc8fc\uad8c \uce74\ub4dc \ub610\ub294 \uc784\uc2dc \uac70\uc8fc \uce74\ub4dc\uc5d0 \ub4f1\ub85d\ub41c \uc601\uad6c \uac70\uc8fc\uc9c0 \uc8fc\uc18c\ub97c \ubcf4\uc720\ud558\uace0 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ubca0\ud2b8\ub0a8\uc5d0\uc11c 183\uc77c \uc774\uc0c1 \uc784\ub300 \uae30\uac04\uc758 \uc8fc\ud0dd\uc744 \uc784\ub300\ud55c \uacbd\uc6b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc18c\ub4dd \ubc94\uc704: \ubca0\ud2b8\ub0a8 \uac70\uc8fc\uc790\ub294 \uc18c\ub4dd\uc774 \uc9c0\uae09\ub41c \uc7a5\uc18c\uc640 \uad00\uacc4\uc5c6\uc774 \ubca0\ud2b8\ub0a8 \ub0b4\uc678\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd(\uae00\ub85c\ubc8c \uc18c\ub4dd)\uc5d0 \ub300\ud574 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_cu_tru\"><\/span><b>\ube44\uac70\uc8fc\uc790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc704\uc758 \uc870\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud558\ub294 \uc790\ub294 \uacfc\uc138 \ub300\uc0c1\uc785\ub2c8\ub2e4. \uacfc\uc138 \ub300\uc0c1 \uc18c\ub4dd\uc740 \uc18c\ub4dd \uc218\ub839 \uc7a5\uc18c\uc640 \uad00\uacc4\uc5c6\uc774 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc218\ud589\ub41c \uc5c5\ubb34\ub85c \uc778\ud574 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc18c\ub4dd\uc5d0\ub9cc \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_va_Phuong_phap_tinh_thue_TNCN\"><\/span><b>\uac1c\uc778\uc18c\ub4dd\uc138 \uacc4\uc0b0\uc758 \uadfc\uac70 \ubc0f \ubc29\ubc95<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uac70\uc8fc \uc0c1\ud0dc\uc758 \ucc28\uc774\ub85c \uc778\ud574 \uc138\uae08 \uacc4\uc0b0 \ubc29\uc2dd\uc774 \uc644\uc804\ud788 \ub2ec\ub77c\uc9c0\uba70, \uc774\ub294 \uc2dc\ud589\ub839 111\/2013\/TT-BTC \uc81c7\uc870 \ubc0f \uc81c18\uc870\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_cu_tru\"><\/span><b>\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uae08\uc740 \ub204\uc9c4\uc138\uc728\ud45c(5%\ubd80\ud130 35%\uae4c\uc9c0 7\ub2e8\uacc4)\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub808\uc2dc\ud53c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561 = \uacfc\uc138 \uc18c\ub4dd \u00d7 \uc138\uc728<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\uadf8 \uc548\uc5d0:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\uacfc\uc138\uc18c\ub4dd = \uacfc\uc138\uc218\uc775 \u2013 \uacf5\uc81c\uc561<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru\"><\/span><b>\ube44\uac70\uc8fc\uc790\uc758 \uacbd\uc6b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\uae08\uc740 \uc804\uccb4 \uc138\uae08 \uacc4\uc0b0\ud45c\uc5d0 \ub530\ub77c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub808\uc2dc\ud53c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80\uc561 = \uacfc\uc138 \uc18c\ub4dd(\uae09\uc5ec \ubc0f \uae09\uc5ec) \u00d7 \uc138\uc728 20%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \ube44\uac70\uc8fc\uc790\ub294 \uac1c\uc778 \uc18c\ub4dd \uacf5\uc81c \ub610\ub294 \ubcf4\ud5d8\ub8cc \uacf5\uc81c\ub97c \ubc1b\uc744 \uc790\uaca9\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\"><\/span><b>\uacf5\uc81c \ud56d\ubaa9: \uc678\uad6d\uc778\uc744 \uc704\ud55c \ud2b9\ubcc4 \ucc38\uace0 \uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 111\/2013\/TT-BTC \uc81c9\uc870\uc5d0 \ub530\ub77c \uac70\uc8fc\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc138\uae08 \uacf5\uc81c\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh\"><\/span><b>\uac1c\uc778 \uacf5\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud544\uc218 \uc0dd\ud65c\ube44\ub97c \ucda9\ub2f9\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \uc8fc\uae30 \uc704\ud574 \uc138\ubc95\uc740 \uac70\uc8fc \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \uc138\uae08 \uacc4\uc0b0 \uc804\uc5d0 \uacfc\uc138 \uc18c\ub4dd\uc5d0\uc11c \ud2b9\uc815 \uac1c\uc778 \uacf5\uc81c\uc561\uc744 \uacf5\uc81c\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc800\uc758 \uacbd\uc6b0: \uc6d4 1,100\ub9cc VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd80\uc591\uac00\uc871\uc758 \uacbd\uc6b0: 1\uc778\ub2f9 \uc6d4 4,400,000 VND.<\/span><\/li>\n<\/ul>\n<p><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> \uc678\uad6d\uc778\uc740 \ubd80\uc591\uac00\uc871\uc5d0 \ub300\ud55c \ub0a9\uc138\uc790 \uc2dd\ubcc4 \ubc88\ud638\ub97c \ub4f1\ub85d\ud574\uc57c \ud558\uba70, \uc601\uc0ac\uad00\uc5d0\uc11c \uacf5\uc99d\uc744 \ubc1b\uace0 \uacf5\uc778 \ubc88\uc5ed\uac00\uac00 \ubc88\uc5ed\ud55c \uc99d\ube59 \uc11c\ub958(\ucd9c\uc0dd\uc99d\uba85\uc11c, \ud6c4\uacac\uc778 \uc99d\uba85\uc11c \ub4f1)\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\"><\/span><b>\ud574\uc678\uc5d0\uc11c\uc758 \uc758\ubb34\uc801 \uac1c\uc778 \uacf5\uc81c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc774\ub294 \uc2dc\ud589\ub839 111\/2013\/TT-BTC \uc81c9\uc870 2\ud56d c\ud638\uc758 \uc911\uc694\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4. \uac70\uc8fc \uc678\uad6d\uc778\uc73c\ub85c\uc11c \ubcf8\uad6d\uc5d0\uc11c \uc758\ubb34 \ubcf4\ud5d8\ub8cc(\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8 \ub610\ub294 \uc774\uc640 \uc720\uc0ac\ud55c \uc758\ubb34 \ubcf4\ud5d8\ub8cc)\ub97c \ub0a9\ubd80\ud558\ub294 \uacbd\uc6b0, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uacfc\uc138 \uc18c\ub4dd\uc73c\ub85c\ubd80\ud130 \ud574\ub2f9 \ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\ud544\uc218\uc758:<\/b><span style=\"font-weight: 400;\"> \uc18c\ub4dd \uc9c0\uae09 \uae30\uad00 \ub610\ub294 \ud574\ub2f9 \uc678\uad6d \uad00\ud560 \ub2f9\uad6d\uc5d0\uc11c \ubc1c\ud589\ud55c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uae08\uc561\uc744 \ud655\uc778\ud558\ub294 \uc11c\ub958\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\"><\/span><b>\uc138\uae08\uc744 \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \uc2e0\uace0\ud560 \ucc45\uc784\uc740 \uae30\uc5c5\uc5d0 \uc788\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ud68c\ub78c 111\/2013\/TT-BTC \uc81c25\uc870\uc5d0 \ub530\ub974\uba74 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud558\ub294 \uae30\uad00\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ucc45\uc784\uc744 \uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc784\uc2dc \uc6d0\ucc9c\uc9d5\uc218: \uc0ac\uc5c5\uc790\ub294 \uc18c\ub4dd\uc744 \uc9c0\uae09\ud560 \ub54c, \uacc4\uc57d\ub41c \uc2e4\uc81c \uadfc\ubb34 \uc2dc\uac04\uc744 \uae30\uc900\uc73c\ub85c \ub204\uc9c4\uc138\uc728(\uac70\uc8fc\uc790\ub85c \uc608\uc0c1\ub418\ub294 \uacbd\uc6b0) \ub610\ub294 \uc591\uc2dd 20%(\ube44\uac70\uc8fc\uc790\ub85c \uc608\uc0c1\ub418\ub294 \uacbd\uc6b0)\uc5d0 \ub530\ub77c \uc784\uc2dc \uc6d0\ucc9c\uc9d5\uc218\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uae08 \uacf5\uc81c \uc99d\uba85\uc11c \ubc1c\uae09: \uae30\uc5c5\uc740 \uc9c1\uc6d0\uc758 \uc694\uccad\uc774 \uc788\uc744 \uacbd\uc6b0, \uc9c1\uc6d0\uc774 \ucd94\ud6c4 \uc138\uae08 \uc815\uc0b0\uc744 \uc644\ub8cc\ud560 \uc218 \uc788\ub3c4\ub85d \uc99d\uba85\uc11c\ub97c \ubc1c\uae09\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_cho_nam_dau_tien\"><\/span><b>\uccab\ud574 \uc138\uae08 \uc815\uc0b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 126\/2020\/ND-CP \ubc0f \uacf5\uc2dd \uc11c\ud55c 3363\uc758 \uc9c0\uce68\uc740 \uac1c\uc778\uc774 \uccab \ubc88\uc9f8 \uc5ed\ub144 \ub3d9\uc548 \ubca0\ud2b8\ub0a8\uc5d0 183\uc77c \ubbf8\ub9cc\uc73c\ub85c \uccb4\ub958\ud588\uc9c0\ub9cc 12\uac1c\uc6d4 \uc5f0\uc18d \uccb4\ub958 \uc77c\uc218\uac00 183\uc77c\uc778 \uacbd\uc6b0\ub97c \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uccab \ubc88\uc9f8 \uacfc\uc138 \uc5f0\ub3c4: 12\uac1c\uc6d4 \uc5f0\uc18d \uae30\uac04\uc774 \uc644\ub8cc\ub41c \ub0a0\ub85c\ubd80\ud130 90\uc77c \uc774\ub0b4\uc5d0 \uc815\uc0b0\uc774 \uc644\ub8cc\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uacfc\uc138 \uc5f0\ub3c4: \uc815\uc0b0\uc740 \uc5ed\ub144\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4. \uc774\uc911 \uacfc\uc138\ub97c \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uccab \ubc88\uc9f8 \uc5f0\ub3c4\uc5d0 \ub0a9\ubd80\ud55c \uc138\uae08(\uc911\ubcf5\ub418\ub294 \ubd80\ubd84)\uc740 \ub450 \ubc88\uc9f8 \uc5f0\ub3c4\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uc138\uae08\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uc9c1\uc6d0\uc744 \uace0\uc6a9\ud558\ub294 \uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \ub2f4\ub2f9\uc790\uc6a9 \uc900\uc218 \uc0ac\ud56d \uc810\uac80\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \uc624\ub958\uac00 \ubc1c\uc0dd\ud558\uc9c0 \uc54a\ub3c4\ub85d \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ub958\uc5d0 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc5ec\uad8c \uccb4\ub958 \uae30\uac04 \ucd94\uc801: \uc785\ucd9c\uad6d \ub3c4\uc7a5\uc774 \ucc0d\ud78c \ubaa8\ub4e0 \uc5ec\uad8c \ud398\uc774\uc9c0\uc758 \uc0ac\uc9c4\uc744 \ucc0d\uc5b4 \ub9e4\ub144 \uccb4\ub958 \uc77c\uc218\ub97c \uc815\ud655\ud558\uac8c \uacc4\uc0b0\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac70\uc8fc \uae30\ub85d: 183\uc77c \uc774\uc0c1 \uc720\ud6a8\ud55c \uc784\ub300 \uacc4\uc57d\uc11c \ub610\ub294 \uc784\uc2dc \uac70\uc8fc \ud5c8\uac00\uc99d \uae30\ub85d\uc744 \ubcf4\uad00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\uc678 \uc11c\ub958: \ud574\uc678\uc5d0\uc11c \ubc1c\uae09\ub41c \uc11c\ub958(\uc18c\ub4dd \uc99d\uba85\uc11c, \ubcf4\ud5d8 \uc11c\ub958 \ub4f1)\ub294 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud558\ub824\uba74 \uc601\uc0ac\uad00\uc5d0\uc11c \uacf5\uc99d\uc744 \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc811 \uc138\uae08 \ub0a9\ubd80: \uc9c1\uc6d0\ub4e4\uc774 \uc138\ubb34 \ub2f9\uad6d\uc5d0 \uc9c1\uc811 \uc138\uae08\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uacbd\uc6b0 \uc774\ub97c \uc0c1\uae30\uc2dc\ucf1c \uc8fc\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\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;\">\uac70\uc8fc \uc0c1\ud0dc\ub97c \uc798\ubabb \ud310\ub2e8\ud558\uba74 \uc9c1\uc6d0\uc758 \uc138\uae08\uc774 \uacfc\uc18c \ub610\ub294 \uacfc\ub2e4 \uacc4\uc0b0\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub0a9\ubd80 \uc758\ubb34\ub97c \ucd5c\ub300\ud55c \uc815\ud655\ud558\uac8c \uc774\ud589\ud558\uae30 \uc704\ud574 \uc2e4\uc81c \uccb4\ub958 \uae30\uac04\uacfc Circular 3363\/TNI-QLDN1\uacfc \uac19\uc740 \uc9c0\uce68\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc5f0\ub77d\uc8fc\uc138\uc694. <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\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><b>\uc815\ubcf4 \ucd9c\ucc98:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacf5\uc2dd \ubb38\uc11c 3363\/TNI-QLDN1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\ub78c 111\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 126\/2020\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LuatVietnam\uc758 \uae30\uc0ac<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uac1c\uc778 \uc18c\ub4dd\uc138(PIT) \uad00\ub9ac\ub294 \ud68c\uacc4 \ubc0f \uc778\uc0ac \ubd80\uc11c\uc5d0 \ud56d\uc0c1 \uc5b4\ub824\uc6b4 \uacfc\uc81c\uc600\uc2b5\ub2c8\ub2e4. \ucd5c\uadfc \ub5a0\uc774\ub2cc\uc131 \uc138\ubb34\uc11c\uc5d0\uc11c 2025\ub144 12\uc6d4 4\uc77c\uc790\ub85c \ubc1c\ud589\ud55c \uacf5\uc2dd \uc11c\ud55c \uc81c3363\/TNI-QLDN1\ud638\ub294 \uc774\ub7ec\ud55c \uc5b4\ub824\uc6c0\uc744 \uba85\ud655\ud788 \ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \uc9c0\uce68\uc744 \uc81c\uacf5\ud588\uc2b5\ub2c8\ub2e4.<\/p>","protected":false},"author":4,"featured_media":7399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7398","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=7398"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7398\/revisions"}],"predecessor-version":[{"id":7424,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7398\/revisions\/7424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7399"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}