{"id":7712,"date":"2026-03-08T20:41:38","date_gmt":"2026-03-09T03:41:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7712"},"modified":"2026-03-09T00:31:06","modified_gmt":"2026-03-09T07:31:06","slug":"tien-day-tang-gio-duoc-mien-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/","title":{"rendered":"\ucd08\uacfc \uadfc\ubb34 \uc218\ub2f9\uc740 \uc218\ub839 \ub610\ub294 \uc9c0\uae09\ub41c \ub2ec\uc5d0 \uac1c\uc778 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub418\ub098\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1eddng ti\u1ec3u h\u1ecdc v\u00e0 trung h\u1ecdc c\u00f4ng l\u1eadp, ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng theo ng\u1ea1ch b\u1eadc, gi\u00e1o vi\u00ean c\u00f2n c\u00f3 th\u1ec3 nh\u1eadn th\u00eam nhi\u1ec1u kho\u1ea3n thu nh\u1eadp nh\u01b0 ti\u1ec1n tr\u1ef1c tr\u01b0a, ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng h\u1ecdc sinh gi\u1ecfi ho\u1eb7c ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd. Tuy nhi\u00ean, khi kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n theo h\u1ecdc k\u1ef3 ho\u1eb7c cu\u1ed1i n\u0103m h\u1ecdc, nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 gi\u00e1o vi\u00ean b\u0103n kho\u0103n: ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c th\u00e1ng gi\u1ea3ng d\u1ea1y th\u1ef1c t\u1ebf?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch chi ti\u1ebft d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh c\u1ee7a <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> nh\u1eb1m gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<div 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\">M\u1ee5c l\u1ee5c<\/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;\">Toggle<\/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 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ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Tai_sao_khong_duoc_phan_bo_thu_nhap\" >T\u1ea1i sao kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 thu nh\u1eadp?<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Cap_nhat_moi_nhat_2026_ve_uu_dai_cho_tien_lam_them_gio\" >C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t 2026 v\u1ec1 \u01b0u \u0111\u00e3i cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Phan_thu_nhap_duoc_mien_thue\" >Ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Cach_xac_dinh_so_tien_chiu_thue_thuc_te\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Huong_dan_ke_khai_thue_TNCN_theo_Quy_tai_Truong_hoc\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNCN theo Qu\u00fd t\u1ea1i Tr\u01b0\u1eddng h\u1ecdc<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Quy_trinh_thuc_hien_cho_ke_toan\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n cho k\u1ebf to\u00e1n<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Canh_bao_sai_lam_Tinh_thue_theo_muc_thu_nhap_binh_quan_3_thang\" >C\u1ea3nh b\u00e1o sai l\u1ea7m: T\u00ednh thu\u1ebf theo m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n 3 th\u00e1ng<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Tinh_huong_nhan_luong_2_thang_trong_1_thang_Co_tinh_thue_%E2%80%9Ckep%E2%80%9D\" >T\u00ecnh hu\u1ed1ng nh\u1eadn l\u01b0\u01a1ng 2 th\u00e1ng trong 1 th\u00e1ng: C\u00f3 t\u00ednh thu\u1ebf &#8220;k\u00e9p&#8221;?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Ap_dung_nguyen_tac_thuc_nhan\" >\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc th\u1ef1c nh\u1eadn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Nhung_luu_y_cho_ke_toan_truong_hoc\" >Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc\u00a0<\/a><\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Cau_hoi_thuong_gap_ve_tien_day_tang_gio_tinh_thue_TNCN_trong_thang_hay_nhan_phan_bo\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng hay nh\u1eadn ph\u00e2n b\u1ed5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Neu_toi_nghi_huu_vao_thang_3_nhung_den_thang_6_truong_moi_quyet_toan_tien_tang_gio_hoc_ky_II_nam_truoc_toi_co_phai_nop_thue_khong\" >N\u1ebfu t\u00f4i ngh\u1ec9 h\u01b0u v\u00e0o th\u00e1ng 3 nh\u01b0ng \u0111\u1ebfn th\u00e1ng 6 tr\u01b0\u1eddng m\u1edbi quy\u1ebft to\u00e1n ti\u1ec1n t\u0103ng gi\u1edd h\u1ecdc k\u1ef3 II n\u0103m tr\u01b0\u1edbc, t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/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\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Tien_truc_trua_va_tien_ho_tro_an_trua_co_tinh_vao_thu_nhap_day_tang_gio_de_tinh_thue_khong\" >Ti\u1ec1n tr\u1ef1c tr\u01b0a v\u00e0 ti\u1ec1n h\u1ed7 tr\u1ee3 \u0103n tr\u01b0a c\u00f3 t\u00ednh v\u00e0o thu nh\u1eadp d\u1ea1y t\u0103ng gi\u1edd \u0111\u1ec3 t\u00ednh thu\u1ebf kh\u00f4ng?<\/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\/ko\/tien-day-tang-gio-duoc-mien-thue-tncn\/#Tai_sao_truong_toi_khong_tru_thue_hang_thang_ma_doi_den_khi_co_tien_tang_gio_moi_tru_mot_cuc\" >T\u1ea1i sao tr\u01b0\u1eddng t\u00f4i kh\u00f4ng tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng m\u00e0 \u0111\u1ee3i \u0111\u1ebfn khi c\u00f3 ti\u1ec1n t\u0103ng gi\u1edd m\u1edbi tr\u1eeb m\u1ed9t c\u1ee5c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_day_tang_gio_tinh_thue_TNCN_trong_thang_nhan_hay_phan_bo\"><\/span><b>Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi gi\u00e1o vi\u00ean c\u00f4ng l\u1eadp, ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 h\u00e0ng th\u00e1ng m\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n theo h\u1ecdc k\u1ef3 (th\u00e1ng 1 v\u00e0 th\u00e1ng 6) ho\u1eb7c sau khi k\u1ebft th\u00fac n\u0103m h\u1ecdc. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c thu nh\u1eadp trong m\u1ed9t th\u00e1ng t\u0103ng \u0111\u1ed9t bi\u1ebfn, k\u00e9o theo s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u1edf b\u1eadc l\u0169y ti\u1ebfn r\u1ea5t cao.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_thoi_diem_xac_dinh_thu_nhap_chiu_thue\"><\/span><b>Nguy\u00ean t\u1eafc th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5 ch\u00ednh l\u00e0 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o th\u00e1ng th\u1ef1c nh\u1eadn. K\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 \u00fd chia nh\u1ecf s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u1ec3 ph\u00e2n b\u1ed5 ng\u01b0\u1ee3c l\u1ea1i cho c\u00e1c th\u00e1ng trong h\u1ecdc k\u1ef3 nh\u1eb1m gi\u1ea3m thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn. Vi\u1ec7c ph\u00e2n b\u1ed5 thu nh\u1eadp l\u00e0 tr\u00e1i v\u1edbi nguy\u00ean t\u1eafc &#8220;th\u1ef1c hi\u1ec7n quy\u1ec1n \u0111\u00e1nh thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh d\u00f2ng ti\u1ec1n&#8221; c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_khong_duoc_phan_bo_thu_nhap\"><\/span><b>T\u1ea1i sao kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 thu nh\u1eadp?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 gi\u00e1o vi\u00ean l\u1eadp lu\u1eadn r\u1eb1ng, v\u00ec \u0111\u00e2y l\u00e0 c\u00f4ng s\u1ee9c c\u1ee7a 4-5 th\u00e1ng l\u00e0m vi\u1ec7c n\u00ean c\u1ea7n \u0111\u01b0\u1ee3c chia \u0111\u1ec1u. Tuy nhi\u00ean, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i (bao g\u1ed3m c\u1ea3 c\u00e1c c\u1eadp nh\u1eadt n\u0103m 2026) d\u1ef1a tr\u00ean bi\u00ean lai chi tr\u1ea3 v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. N\u1ebfu k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5, s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf theo th\u00e1ng\/qu\u00fd s\u1ebd kh\u00f4ng kh\u1edbp v\u1edbi d\u00f2ng ti\u1ec1n tr\u00ean sao k\u00ea kho b\u1ea1c v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y s\u1ebd d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_nhat_2026_ve_uu_dai_cho_tien_lam_them_gio\"><\/span><b>C\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t 2026 v\u1ec1 \u01b0u \u0111\u00e3i cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7716\" aria-describedby=\"caption-attachment-7716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Uu-dai-cho-tien-lam-them-gio_-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo.jpg\" alt=\"\u01afu \u0111\u00e3i cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd_ Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Uu-dai-cho-tien-lam-them-gio_-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Uu-dai-cho-tien-lam-them-gio_-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Uu-dai-cho-tien-lam-them-gio_-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Uu-dai-cho-tien-lam-them-gio_-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Uu-dai-cho-tien-lam-them-gio_-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7716\" class=\"wp-caption-text\">\u01afu \u0111\u00e3i cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd_ Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t tin vui cho ng\u00e0nh gi\u00e1o d\u1ee5c n\u00f3i ri\u00eang v\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00f3 chung, trong n\u0103m 2026 l\u00e0 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e0m th\u00eam gi\u1edd theo Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_thu_nhap_duoc_mien_thue\"><\/span><b>Ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ec9 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cao h\u01a1n so v\u1edbi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. V\u00ed d\u1ee5: Gi\u1edd b\u00ecnh th\u01b0\u1eddng 100.000, gi\u1edd t\u0103ng th\u00eam 150.000 th\u00ec ch\u1ec9 mi\u1ec5n 50.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, t\u1eeb n\u0103m 2026, c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 Gi\u00e1o d\u1ee5c (Th\u00f4ng t\u01b0 21\/2025\/TT-BGD\u0110T) \u0111\u00e3 n\u1edbi l\u1ecfng quy \u0111\u1ecbnh n\u00e0y cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. \u0110\u1ed1i v\u1edbi gi\u00e1o vi\u00ean ti\u1ec3u h\u1ecdc, n\u1ebfu s\u1ed1 gi\u1edd d\u1ea1y t\u0103ng th\u00eam n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c cho ph\u00e9p c\u1ee7a ng\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n \u0111\u00fang quy tr\u00ecnh, m\u1ed9t ph\u1ea7n \u0111\u00e1ng k\u1ec3 thu nh\u1eadp n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 thu nh\u1eadp mi\u1ec5n thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_so_tien_chiu_thue_thuc_te\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5 \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 t\u00ednh v\u00e0o th\u00e1ng nh\u1eadn, nh\u01b0ng k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 t\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n &#8220;thu nh\u1eadp ch\u1ecbu thu\u1ebf&#8221; (sau khi \u0111\u00e3 lo\u1ea1i tr\u1eeb ph\u1ea7n mi\u1ec5n thu\u1ebf theo lu\u1eadt m\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi n\u0103m 2026: Theo Ngh\u1ecb quy\u1ebft c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI), k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean m\u1ee9c 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (180 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 5.5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Vi\u1ec7c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 \u00e1p l\u1ef1c thu\u1ebf cho gi\u00e1o vi\u00ean khi nh\u1eadn thu nh\u1eadp t\u0103ng gi\u1edd d\u1ed3n v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_TNCN_theo_Quy_tai_Truong_hoc\"><\/span><b>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf TNCN theo Qu\u00fd t\u1ea1i Tr\u01b0\u1eddng h\u1ecdc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110a s\u1ed1 c\u00e1c tr\u01b0\u1eddng ti\u1ec3u h\u1ecdc hi\u1ec7n nay th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf TNCN theo qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. V\u1eady khi quy\u1ebft to\u00e1n ti\u1ec1n t\u0103ng gi\u1edd d\u1ed3n v\u00e0o m\u1ed9t th\u00e1ng, vi\u1ec7c k\u00ea khai qu\u00fd s\u1ebd di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_cho_ke_toan\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n cho k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 k\u00ea khai theo qu\u00fd, b\u1ea3n ch\u1ea5t v\u1eabn l\u00e0 t\u1eadp h\u1ee3p k\u1ebft qu\u1ea3 c\u1ee7a t\u1eebng th\u00e1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u00e1ng 6 c\u00f3 ti\u1ec1n t\u0103ng gi\u1edd:<\/span><\/li>\n<\/ul>\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;\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 6 + Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p th\u00e1ng 4, th\u00e1ng 5 kh\u00f4ng c\u00f3 t\u0103ng gi\u1edd th\u00ec t\u00ednh thu\u1ebf b\u00ecnh th\u01b0\u1eddng theo l\u01b0\u01a1ng h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai Qu\u00fd II: T\u1ed5ng s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf c\u1ee7a th\u00e1ng 4, th\u00e1ng 5 v\u00e0 th\u00e1ng 6.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Canh_bao_sai_lam_Tinh_thue_theo_muc_thu_nhap_binh_quan_3_thang\"><\/span><b>C\u1ea3nh b\u00e1o sai l\u1ea7m: T\u00ednh thu\u1ebf theo m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n 3 th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i sai nghi\u00eam tr\u1ecdng nh\u1ea5t m\u00e0 c\u00e1c k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng m\u1eafc ph\u1ea3i. H\u1ecd l\u1ea5y t\u1ed5ng thu nh\u1eadp qu\u00fd chia 3, t\u00ednh thu\u1ebf cho m\u1ee9c trung b\u00ecnh \u0111\u00f3 r\u1ed3i nh\u00e2n 3 l\u00ean. C\u00e1ch l\u00e0m n\u00e0y ho\u00e0n to\u00e0n sai quy \u0111\u1ecbnh. Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo th\u00e1ng. Vi\u1ec7c k\u00ea khai qu\u00fd ch\u1ec9 l\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p ti\u1ec1n, kh\u00f4ng ph\u1ea3i l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, v\u1ea5n \u0111\u1ec1 ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5 m\u1ed9t l\u1ea7n n\u1eefa kh\u1eb3ng \u0111\u1ecbnh: Vi\u1ec7c t\u00ednh thu\u1ebf ph\u1ea3i b\u00e1m s\u00e1t th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 c\u1ee7a t\u1eebng th\u00e1ng c\u1ee5 th\u1ec3 trong qu\u00fd.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-tu-van-ke-toan\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_huong_nhan_luong_2_thang_trong_1_thang_Co_tinh_thue_%E2%80%9Ckep%E2%80%9D\"><\/span><b>T\u00ecnh hu\u1ed1ng nh\u1eadn l\u01b0\u01a1ng 2 th\u00e1ng trong 1 th\u00e1ng: C\u00f3 t\u00ednh thu\u1ebf &#8220;k\u00e9p&#8221;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7715\" aria-describedby=\"caption-attachment-7715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-tinh-thue-_kep__-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo.jpg\" alt=\"C\u00f3 t\u00ednh thu\u1ebf k\u00e9p: Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-tinh-thue-_kep__-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-tinh-thue-_kep__-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-tinh-thue-_kep__-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-tinh-thue-_kep__-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-tinh-thue-_kep__-Tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7715\" class=\"wp-caption-text\">C\u00f3 t\u00ednh thu\u1ebf k\u00e9p: Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o c\u00e1c d\u1ecbp T\u1ebft Nguy\u00ean \u0110\u00e1n ho\u1eb7c c\u00e1c k\u1ef3 ngh\u1ec9 l\u1ec5 d\u00e0i, UBND t\u1ec9nh th\u01b0\u1eddng c\u00f3 v\u0103n b\u1ea3n cho ph\u00e9p chi tr\u1ea3 tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng sau.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Th\u00e1ng 1 nh\u1eadn c\u1ea3 l\u01b0\u01a1ng th\u00e1ng 1 v\u00e0 l\u01b0\u01a1ng th\u00e1ng 2.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ap_dung_nguyen_tac_thuc_nhan\"><\/span><b>\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc th\u1ef1c nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd, khi gi\u00e1o vi\u00ean nh\u1eadn l\u01b0\u01a1ng 2 th\u00e1ng trong c\u00f9ng 1 th\u00e1ng, t\u1ed5ng s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a th\u00e1ng \u0111\u00f3. K\u1ebf to\u00e1n ph\u1ea3i c\u1ed9ng d\u1ed3n v\u00e0 \u00e1p bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u0103m 2026 (sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb) nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng:<\/b><span style=\"font-weight: 400;\"> Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn TNCN.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>B\u1eadc\u00a0<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Thu\u1ebf su\u1ea5t<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1\u00a0<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn 10<\/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;\">Tr\u00ean 10 \u0111\u1ebfn 30<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">10%<\/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;\">Tr\u00ean 30 \u0111\u1ebfn 50<\/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;\">4<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Tr\u00ean 50 \u0111\u1ebfn 80<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">20%<\/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;\">Tr\u00ean 80<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5: <\/b>\u00d4ng A hi\u1ec7n l\u00e0 <span style=\"font-weight: 400;\">Gi\u00e1o vi\u00ean \u0111ang c\u00f4ng t\u00e1c gi\u1ea3ng d\u1ea1y t\u1ea1i tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc h\u1ec7 c\u00f4ng l\u1eadp tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM c\u00f9ng c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng nh\u1eadn theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng: 25.000.000\u0111\/th\u00e1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n tr\u01b0a: 700.000\u0111;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 1 ng\u01b0\u1eddi<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a \u00f4ng A trong 1 th\u00e1ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng thu nh\u1eadp = 25.000.000 + 700.000 = 25.700.000\u0111;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf = 700.000 (ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n tr\u01b0a).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c &#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf = 25.000.000\u0111<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ea3o hi\u1ec3m = 2.000.000\u0111 + 375.000\u0111 + 250.000\u0111 = 2.625.000\u0111.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHXH (8%) = 25.000.000 x 8%\u00a0 = 2.000.000\u0111;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHYT (1,5%) = 25.000.000 x 1,5% = 375.000\u0111;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHTN (1%) = 25.000.000 x 1% = 250.000\u0111;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 15.500.000\u0111 + 6.200.000\u0111 = 21.700.000\u0111.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n th\u00e2n \u00f4ng A = 15.500.000\u0111;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 6.200.000\u0111;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/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;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb = 675.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00f4ng A \u0111ang \u1edf b\u1eadc 1 (\u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng), \u00e1p v\u00e0o c\u00f4ng th\u1ee9c cho b\u1eadc 1 trong b\u1ea3ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, s\u1ebd c\u00f3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p l\u00e0:\u00a0<\/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;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = 5% x Thu nh\u1eadp t\u00ednh thu\u1ebf = 33.750 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 trong m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 TNCN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1o vi\u00ean th\u01b0\u1eddng lo l\u1eafng v\u00ec b\u1ecb tr\u1eeb thu\u1ebf qu\u00e1 nhi\u1ec1u trong th\u00e1ng nh\u1eadn l\u01b0\u01a1ng k\u00e9p ho\u1eb7c nh\u1eadn ti\u1ec1n t\u0103ng gi\u1edd. K\u1ebf to\u00e1n c\u1ea7n gi\u1ea3i th\u00edch r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN l\u00e0 thu\u1ebf t\u00ednh theo n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng\/qu\u00fd ch\u1ec9 l\u00e0 &#8220;t\u1ea1m thu&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi k\u1ebft th\u00fac n\u0103m (th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2026), t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m (bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c th\u00e1ng nh\u1eadn l\u01b0\u01a1ng k\u00e9p, ti\u1ec1n t\u0103ng gi\u1edd) s\u1ebd \u0111\u01b0\u1ee3c chia \u0111\u1ec1u cho 12 th\u00e1ng \u0111\u1ec3 t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 thu\u1ebf ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb tr\u1eeb thu\u1ebf cao \u1edf th\u00e1ng nh\u1eadn t\u0103ng gi\u1edd s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m sau khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_cho_ke_toan_truong_hoc\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7714\" aria-describedby=\"caption-attachment-7714\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7714\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-cho-ke-toan-truong-hoc-ve-tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc\u00a0v\u1ec1 ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-cho-ke-toan-truong-hoc-ve-tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-cho-ke-toan-truong-hoc-ve-tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-cho-ke-toan-truong-hoc-ve-tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-cho-ke-toan-truong-hoc-ve-tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-luu-y-cho-ke-toan-truong-hoc-ve-tien-day-tang-gio-tinh-thue-TNCN-trong-thang-nhan-hay-phan-bo-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7714\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc\u00a0v\u1ec1 ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi tr\u1ecdn v\u1eb9n v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 v\u1ec1 vi\u1ec7c ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng nh\u1eadn hay ph\u00e2n b\u1ed5, k\u1ebf to\u00e1n c\u1ea7n n\u1eb1m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m: Ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n gi\u00e1o vi\u00ean th\u00e1ng n\u00e0o, k\u00ea khai thu\u1ebf th\u00e1ng \u0111\u00f3. KH\u00d4NG PH\u00c2N B\u1ed4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt \u0111\u1ecbnh m\u1ee9c: \u0110\u1ed1i chi\u1ebfu s\u1ed1 gi\u1edd d\u1ea1y t\u0103ng th\u00eam v\u1edbi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp mi\u1ec5n thu\u1ebf theo Lu\u1eadt 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai Qu\u00fd: T\u00ednh thu\u1ebf ri\u00eang cho t\u1eebng th\u00e1ng r\u1ed3i c\u1ed9ng t\u1ed5ng s\u1ed1 thu\u1ebf, kh\u00f4ng t\u00ednh trung b\u00ecnh thu nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 minh ch\u1ee9ng: L\u01b0u gi\u1eef b\u1ea3ng ch\u1ea5m c\u00f4ng t\u0103ng gi\u1edd, danh s\u00e1ch k\u00fd nh\u1eadn v\u00e0 c\u00e1c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o chi tr\u1ea3 l\u01b0\u01a1ng tr\u01b0\u1edbc c\u1ee7a UBND (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n n\u1ed9i b\u1ed9: Ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i th\u00edch cho gi\u00e1o vi\u00ean v\u1ec1 c\u01a1 ch\u1ebf quy\u1ebft to\u00e1n n\u0103m.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd c\u1ee7a gi\u00e1o vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNCN t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c nh\u1eadn, kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c th\u00e1ng gi\u1ea3ng d\u1ea1y tr\u01b0\u1edbc \u0111\u00f3. Nguy\u00ean t\u1eafc n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed hi\u1ec7n nay theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1eddng h\u1ecdc, vi\u1ec7c n\u1eafm r\u00f5 nguy\u00ean t\u1eafc n\u00e0y s\u1ebd gi\u00fap tr\u00e1nh nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u01b0 ph\u00e2n b\u1ed5 thu nh\u1eadp sai k\u1ef3, t\u00ednh thu\u1ebf theo b\u00ecnh qu\u00e2n qu\u00fd ho\u1eb7c k\u00ea khai kh\u00f4ng kh\u1edbp v\u1edbi ch\u1ee9ng t\u1eeb chi tr\u1ea3. \u0110\u1ed3ng th\u1eddi, khi hi\u1ec3u r\u00f5 c\u01a1 ch\u1ebf quy\u1ebft to\u00e1n thu\u1ebf theo n\u0103m, k\u1ebf to\u00e1n c\u0169ng c\u00f3 th\u1ec3 gi\u1ea3i th\u00edch r\u00f5 cho gi\u00e1o vi\u00ean r\u1eb1ng kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb cao trong th\u00e1ng nh\u1eadn ti\u1ec1n t\u0103ng gi\u1edd ch\u1ec9 l\u00e0 t\u1ea1m t\u00ednh v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ea1n v\u1eabn c\u00f2n b\u0103n kho\u0103n trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf TNCN, quy\u1ebft to\u00e1n thu\u1ebf cho \u0111\u01a1n v\u1ecb gi\u00e1o d\u1ee5c, vi\u1ec7c tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c chuy\u00ean gia k\u1ebf to\u00e1n &#8211; thu\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network gi\u00fap \u0111\u1ea3m b\u1ea3o b\u1ea3o h\u1ed3 s\u01a1 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd. Ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh ngay t\u1eeb \u0111\u1ea7u c\u0169ng ch\u00ednh l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t.\u00a0<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tien_day_tang_gio_tinh_thue_TNCN_trong_thang_hay_nhan_phan_bo\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd t\u00ednh thu\u1ebf TNCN trong th\u00e1ng hay nh\u1eadn ph\u00e2n b\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_toi_nghi_huu_vao_thang_3_nhung_den_thang_6_truong_moi_quyet_toan_tien_tang_gio_hoc_ky_II_nam_truoc_toi_co_phai_nop_thue_khong\"><\/span>N\u1ebfu t\u00f4i ngh\u1ec9 h\u01b0u v\u00e0o th\u00e1ng 3 nh\u01b0ng \u0111\u1ebfn th\u00e1ng 6 tr\u01b0\u1eddng m\u1edbi quy\u1ebft to\u00e1n ti\u1ec1n t\u0103ng gi\u1edd h\u1ecdc k\u1ef3 II n\u0103m tr\u01b0\u1edbc, t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ti\u1ec1n d\u1ea1y t\u0103ng gi\u1edd l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. D\u00f9 b\u1ea1n \u0111\u00e3 ngh\u1ec9 h\u01b0u nh\u01b0ng kho\u1ea3n ti\u1ec1n n\u00e0y ph\u00e1t sinh t\u1eeb quan h\u1ec7 lao \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u00f3. Tr\u01b0\u1eddng s\u1ebd kh\u1ea5u tr\u1eeb 10% (n\u1ebfu ch\u01b0a \u0111\u1ebfn m\u1ee9c l\u0169y ti\u1ebfn) ho\u1eb7c t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn n\u1ebfu t\u1ed5ng thu nh\u1eadp th\u1ef1c nh\u1eadn trong th\u00e1ng chi tr\u1ea3 v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m tr\u1eeb.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tien_truc_trua_va_tien_ho_tro_an_trua_co_tinh_vao_thu_nhap_day_tang_gio_de_tinh_thue_khong\"><\/span>Ti\u1ec1n tr\u1ef1c tr\u01b0a v\u00e0 ti\u1ec1n h\u1ed7 tr\u1ee3 \u0103n tr\u01b0a c\u00f3 t\u00ednh v\u00e0o thu nh\u1eadp d\u1ea1y t\u0103ng gi\u1edd \u0111\u1ec3 t\u00ednh thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTi\u1ec1n \u0103n gi\u1eefa ca (\u0103n tr\u01b0a) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh (n\u0103m 2026 d\u1ef1 ki\u1ebfn gi\u1eef m\u1ee9c 730.000\u0111\/th\u00e1ng). Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y ho\u1eb7c ti\u1ec1n tr\u1ef1c tr\u01b0a (c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n c\u00f4ng) s\u1ebd ph\u1ea3i c\u1ed9ng d\u1ed3n v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u00e1ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_truong_toi_khong_tru_thue_hang_thang_ma_doi_den_khi_co_tien_tang_gio_moi_tru_mot_cuc\"><\/span>T\u1ea1i sao tr\u01b0\u1eddng t\u00f4i kh\u00f4ng tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng m\u00e0 \u0111\u1ee3i \u0111\u1ebfn khi c\u00f3 ti\u1ec1n t\u0103ng gi\u1edd m\u1edbi tr\u1eeb m\u1ed9t c\u1ee5c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng do k\u1ebf to\u00e1n mu\u1ed1n gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c n\u1ebfu thu nh\u1eadp h\u00e0ng th\u00e1ng c\u1ee7a gi\u00e1o vi\u00ean ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, theo \u0111\u00fang quy \u0111\u1ecbnh, k\u1ebf to\u00e1n ph\u1ea3i t\u1ea1m t\u00ednh thu\u1ebf h\u00e0ng th\u00e1ng. B\u1ea1n n\u00ean ki\u1ebfn ngh\u1ecb k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c t\u1ea1m t\u00ednh thu\u1ebf t\u1eebng th\u00e1ng d\u1ef1a tr\u00ean thu nh\u1eadp d\u1ef1 ki\u1ebfn.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u00f4i ngh\u1ec9 h\u01b0u v\u00e0o th\u00e1ng 3 nh\u01b0ng \u0111\u1ebfn th\u00e1ng 6 tr\u01b0\u1eddng m\u1edbi quy\u1ebft to\u00e1n ti\u1ec1n t\u0103ng gi\u1edd h\u1ecdc k\u1ef3 II n\u0103m tr\u01b0\u1edbc, t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y ho\u1eb7c ti\u1ec1n tr\u1ef1c tr\u01b0a (c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n c\u00f4ng) s\u1ebd ph\u1ea3i c\u1ed9ng d\u1ed3n v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u00e1ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao tr\u01b0\u1eddng t\u00f4i kh\u00f4ng tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng m\u00e0 \u0111\u1ee3i \u0111\u1ebfn khi c\u00f3 ti\u1ec1n t\u0103ng gi\u1edd m\u1edbi tr\u1eeb m\u1ed9t c\u1ee5c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng do k\u1ebf to\u00e1n mu\u1ed1n gi\u1ea3m b\u1edbt th\u1ee7 t\u1ee5c n\u1ebfu thu nh\u1eadp h\u00e0ng th\u00e1ng c\u1ee7a gi\u00e1o vi\u00ean ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng ph\u1ea3i n\u1ed9p thu\u1ebf. 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Tuy nhi\u00ean, khi kho\u1ea3n ti\u1ec1n n\u00e0y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7713,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7712","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\/7712","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=7712"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7712\/revisions"}],"predecessor-version":[{"id":7730,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7712\/revisions\/7730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7713"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}