{"id":8825,"date":"2026-06-09T09:21:56","date_gmt":"2026-06-09T02:21:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8825"},"modified":"2026-06-09T09:21:56","modified_gmt":"2026-06-09T02:21:56","slug":"cach-tinh-thue-tncn-cho-freelancer-nam-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer n\u0103m 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Freelancer \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn ngh\u1ec1 nghi\u1ec7p c\u1ee7a h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi Vi\u1ec7t nh\u1edd s\u1ef1 linh ho\u1ea1t v\u00e0 c\u01a1 h\u1ed9i gia t\u0103ng thu nh\u1eadp t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng trong n\u01b0\u1edbc l\u1eabn qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, b\u00ean c\u1ea1nh ngu\u1ed3n thu h\u1ea5p d\u1eabn, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 b\u1ea5t k\u1ef3 freelancer n\u00e0o c\u0169ng c\u1ea7n hi\u1ec3u r\u00f5. Kh\u00f4ng \u00edt c\u00e1 nh\u00e2n v\u1eabn nh\u1ea7m l\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf hay m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p khi nh\u1eadn ti\u1ec1n t\u1eeb Upwork, Fiverr, Google AdSense ho\u1eb7c kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. Trong b\u00e0i vi\u1ebft n\u00e0y, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026, k\u00e8m v\u00ed d\u1ee5 th\u1ef1c t\u1ebf, c\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap c\u00e1c Freelancer h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Freelancer_co_phai_nop_thue_TNCN_khong\" >Freelancer c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Nhung_khoan_thu_nhap_phai_tinh_thue_TNCN_cho_Freelancer\" >Nh\u1eefng kho\u1ea3n thu nh\u1eadp ph\u1ea3i t\u00ednh thu\u1ebf TNCN cho Freelancer<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Dieu_kien_phat_sinh_nghia_vu_thue_khi_ap_dung_cach_tinh_TNCN_cho_Freelancer\" >\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh TNCN cho Freelancer<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Nguong_doanh_thu_100_trieu_dongnam\" >Ng\u01b0\u1ee1ng doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Doanh_thu_duoc_xac_dinh_nhu_the_nao\" >Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Thu_nhap_tu_nuoc_ngoai_co_phai_nop_thue_khong\" >Thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cach_tinh_thue_TNCN_cho_Freelancer_theo_cong_thuc_chuan\" >C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer theo c\u00f4ng th\u1ee9c chu\u1ea9n<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cong_thuc_tinh_thue_TNCN_cho_Freelancer\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN cho Freelancer<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cong_thuc_tinh_tong_nghia_vu_thue\" >C\u00f4ng th\u1ee9c t\u00ednh t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf\u00a0<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Xac_dinh_doanh_thu_khi_tinh_thue_TNCN_cho_Freelancer\" >X\u00e1c \u0111\u1ecbnh doanh thu khi t\u00ednh thu\u1ebf TNCN cho Freelancer<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Doanh_thu_tinh_thue_bao_gom_nhung_khoan_nao\" >Doanh thu t\u00ednh thu\u1ebf bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Quy_doi_ngoai_te_sang_VND\" >Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 sang VN\u0110<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Vi_du_thuc_te_ve_cach_tinh_thue_TNCN_cho_Freelancer\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer<\/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\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cach_tinh_thue_TNCN_cho_Freelancer_Designer\" >C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer Designer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cach_tinh_thue_TNCN_cho_Freelancer_Marketing\" >C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer Marketing<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Bang_tong_quat_muc_thue_TNCN_va_thue_GTGT_cho_Freelancer_theo_doanh_thu\" >B\u1ea3ng t\u1ed5ng qu\u00e1t m\u1ee9c thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT cho Freelancer theo doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Nhung_sai_lam_trong_cach_tinh_thue_TNCN_cho_Freelancer\" >Nh\u1eefng sai l\u1ea7m trong c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Tinh_thue_tren_loi_nhuan\" >T\u00ednh thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Khong_ke_doanh_thu_tu_nuoc_ngoai\" >Kh\u00f4ng k\u00ea doanh thu t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Chi_tinh_rieng_tung_nguon_thu_va_ap_sai_ty_le_nganh_nghe\" >Ch\u1ec9 t\u00ednh ri\u00eang t\u1eebng ngu\u1ed3n thu v\u00e0 \u00e1p sai t\u1ef7 l\u1ec7 ng\u00e0nh ngh\u1ec1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Quy_doi_ngoai_te_khong_dung\" >Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u00fang<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Thoi_han_nop_ho_so_sau_khi_tinh_thue_TNCN_cho_Freelancer\" >Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 sau khi t\u00ednh thu\u1ebf TNCN cho Freelancer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Huong_dan_nop_thue_qua_eTax_Mobile\" >H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf qua eTax Mobile<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Rui_ro_truy_thu_Freelancer_can_dac_biet_luu_y\" >R\u1ee7i ro truy thu Freelancer c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Giai_phap_toi_uu_cho_Freelancer\" >Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho Freelancer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cau_hoi_thuong_gap_ve_cach_tinh_TNCN_cho_Freelancer\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh TNCN cho Freelancer<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Cach_tinh_thue_TNCN_cho_Freelancer_nhan_du_an_tu_nuoc_ngoai_co_gi_khac_khong\" >C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer nh\u1eadn d\u1ef1 \u00e1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 g\u00ec kh\u00e1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Freelancer_co_duoc_tru_chi_phi_truoc_khi_tinh_thue_TNCN_khong\" >Freelancer c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Khi_nhan_tien_qua_PayPal_hoac_Payoneer_co_bi_co_quan_thue_kiem_soat_khong\" >Khi nh\u1eadn ti\u1ec1n qua PayPal ho\u1eb7c Payoneer c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-nam-2026\/#Freelancer_lam_viec_ban_thoi_gian_co_phai_nop_thue_nhu_Freelancer_toan_thoi_gian_khong\" >Freelancer l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 Freelancer to\u00e0n th\u1eddi gian kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-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-32\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cach-tinh-thue-tncn-cho-freelancer-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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Freelancer_co_phai_nop_thue_TNCN_khong\"><\/span><b>Freelancer c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8826\" aria-describedby=\"caption-attachment-8826\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8826\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-thue-TNCN-cho-Freelancer-2026.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-thue-TNCN-cho-Freelancer-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-thue-TNCN-cho-Freelancer-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-thue-TNCN-cho-Freelancer-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-thue-TNCN-cho-Freelancer-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cach-tinh-thue-TNCN-cho-Freelancer-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8826\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Freelancer \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh Ph\u00e1p lu\u1eadt. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1 nh\u00e2n t\u1ef1 m\u00ecnh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ph\u00e1t sinh doanh thu \u0111\u01b0\u1ee3c xem l\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea7n l\u1edbn Freelancer hi\u1ec7n nay thu\u1ed9c nh\u00f3m c\u00e1 nh\u00e2n kinh doanh v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 doanh thu theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c l\u0129nh v\u1ef1c ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft k\u1ebf \u0111\u1ed3 h\u1ecda (Designer).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp tr\u00ecnh vi\u00ean Freelance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean gia Marketing, SEO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Content Writer, Copywriter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch thu\u1eadt, phi\u00ean d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n chuy\u00ean m\u00f4n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 s\u00e1ng t\u1ea1o n\u1ed9i dung YouTube.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate Marketing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Freelancer nh\u1eadn d\u1ef1 \u00e1n t\u1eeb kh\u00e1ch h\u00e0ng qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_thu_nhap_phai_tinh_thue_TNCN_cho_Freelancer\"><\/span><b>Nh\u1eefng kho\u1ea3n thu nh\u1eadp ph\u1ea3i t\u00ednh thu\u1ebf TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u00ecm hi\u1ec3u c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer, \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ea7u ti\u00ean l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c ngu\u1ed3n thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n doanh thu \u0111\u1ebfn t\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n c\u00f4ng t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb Upwork, Fiverr.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb Google AdSense.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb YouTube.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp Affiliate Marketing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed xuy\u00ean bi\u00ean gi\u1edbi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, m\u1ecdi kho\u1ea3n doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 \u0111\u1ec1u c\u00f3 th\u1ec3 l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_phat_sinh_nghia_vu_thue_khi_ap_dung_cach_tinh_TNCN_cho_Freelancer\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8827\" aria-describedby=\"caption-attachment-8827\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8827\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-phat-sinh-nghia-vu-thue-khi-ap-dung-cach-tinh-TNCN-cho-Freelancer.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh TNCN cho Freelancer\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-phat-sinh-nghia-vu-thue-khi-ap-dung-cach-tinh-TNCN-cho-Freelancer.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-phat-sinh-nghia-vu-thue-khi-ap-dung-cach-tinh-TNCN-cho-Freelancer-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-phat-sinh-nghia-vu-thue-khi-ap-dung-cach-tinh-TNCN-cho-Freelancer-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-phat-sinh-nghia-vu-thue-khi-ap-dung-cach-tinh-TNCN-cho-Freelancer-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-phat-sinh-nghia-vu-thue-khi-ap-dung-cach-tinh-TNCN-cho-Freelancer-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8827\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh TNCN cho Freelancer<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer, c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ef1 do c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c li\u1ec7u m\u00ecnh \u0111\u00e3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf hay ch\u01b0a. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh c\u00f4ng vi\u1ec7c m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn t\u1ed5ng doanh thu trong n\u0103m, ngu\u1ed3n thu nh\u1eadp ph\u00e1t sinh v\u00e0 ph\u01b0\u01a1ng th\u1ee9c nh\u1eadn ti\u1ec1n. N\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap Freelancer x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u00e1ch nhi\u1ec7m thu\u1ebf c\u1ee7a m\u00ecnh, tr\u00e1nh c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguong_doanh_thu_100_trieu_dongnam\"><\/span><b>Ng\u01b0\u1ee1ng doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-477635.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, c\u00e1 nh\u00e2n kinh doanh c\u00f3 t\u1ed5ng doanh thu trong n\u0103m tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ng\u01b0\u1ee1ng quan tr\u1ecdng 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;\">Doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: Ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng: Kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_duoc_xac_dinh_nhu_the_nao\"><\/span><b>Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u Freelancer hi\u1ec3u sai r\u1eb1ng m\u1ed7i ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc608\ub97c \ub4e4\uc5b4:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upwork: 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fiverr: 40 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Google AdSense: 60 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1ed5ng doanh thu th\u1ef1c t\u1ebf l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng. M\u1eb7c d\u00f9 t\u1eebng ngu\u1ed3n thu nh\u1eadp \u0111\u1ec1u d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng doanh thu \u0111\u00e3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng n\u00ean v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_nuoc_ngoai_co_phai_nop_thue_khong\"><\/span><b>Thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3. \u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadn ti\u1ec1n qua ph\u01b0\u01a1ng th\u1ee9c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paypal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payoneer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wise<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c xem l\u00e0 doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u1ebfu c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi th\u1ef1c hi\u1ec7n c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n c\u1ed9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_TNCN_cho_Freelancer_theo_cong_thuc_chuan\"><\/span><b>C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer theo c\u00f4ng th\u1ee9c chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, ph\u1ea7n l\u1edbn Freelancer t\u1ef1 quy\u1ebft to\u00e1n ho\u1eb7c <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30 <\/a><\/span><\/strong><\/span><span style=\"font-weight: 400;\">\u0111\u1ec1u \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng v\u00ec thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean doanh thu, kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb: Ti\u1ec1n \u0111i\u1ec7n, Ti\u1ec1n Internet, Chi ph\u00ed m\u00e1y t\u00ednh, Chi ph\u00ed ph\u1ea7n m\u1ec1m v\u00e0 Chi ph\u00ed v\u0103n ph\u00f2ng tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_TNCN_cho_Freelancer\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5:<\/span><span style=\"font-weight: 400;\">\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 = Doanh thu x 2%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_tong_nghia_vu_thue\"><\/span><b>C\u00f4ng th\u1ee9c t\u00ednh t\u1ed5ng ngh\u0129a v\u1ee5 thu\u1ebf\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i thu\u1ebf TNCN, Freelancer c\u00f2n ph\u1ea3i n\u1ed9p thu\u1ebf GTGT. C\u00f4ng th\u1ee9c nh\u01b0 sau:<\/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 GTGT = Doanh thu x 5%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/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;\">T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = Doanh thu x 7%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00f4ng th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_doanh_thu_khi_tinh_thue_TNCN_cho_Freelancer\"><\/span><b>X\u00e1c \u0111\u1ecbnh doanh thu khi t\u00ednh thu\u1ebf TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8828\" aria-describedby=\"caption-attachment-8828\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8828\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-doanh-thu-khi-tinh-thue-TNCN-cho-Freelancer.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh doanh thu khi t\u00ednh thu\u1ebf TNCN cho Freelancer\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-doanh-thu-khi-tinh-thue-TNCN-cho-Freelancer.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-doanh-thu-khi-tinh-thue-TNCN-cho-Freelancer-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-doanh-thu-khi-tinh-thue-TNCN-cho-Freelancer-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-doanh-thu-khi-tinh-thue-TNCN-cho-Freelancer-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Xac-dinh-doanh-thu-khi-tinh-thue-TNCN-cho-Freelancer-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8828\" class=\"wp-caption-text\">X\u00e1c \u0111\u1ecbnh doanh thu khi t\u00ednh thu\u1ebf TNCN cho Freelancer<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh m\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c r\u1ea5t l\u1edbn v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu ch\u1ecbu thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ef1 do th\u01b0\u1eddng b\u1ecf s\u00f3t m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp ho\u1eb7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh, d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu doanh thu v\u00e0 ph\u00e1t sinh r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. \u0110\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t n\u00e0y, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a MAN s\u1ebd t\u01b0 v\u1ea5n chi ti\u1ebft doanh thu n\u00e0o ph\u1ea3i \u0111\u01b0a v\u00e0o c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u0169ng nh\u01b0 nguy\u00ean t\u1eafc quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. C\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_bao_gom_nhung_khoan_nao\"><\/span><b>Doanh thu t\u00ednh thu\u1ebf bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh thu t\u00ednh thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 Freelancer nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5. Bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n d\u1ecbch v\u1ee5 ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n ph\u1ee5 thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n th\u01b0\u1edfng t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed do kh\u00e1ch h\u00e0ng thanh to\u00e1n thay.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_doi_ngoai_te_sang_VND\"><\/span><b>Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 sang VN\u0110<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi Freelancer nh\u1eadn thanh to\u00e1n b\u1eb1ng USD ho\u1eb7c ngo\u1ea1i t\u1ec7 kh\u00e1c, doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang VN\u0110.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c quy \u0111\u1ed5i ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu. kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ef1 do.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 tham kh\u1ea3o tr\u00ean Internet.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 trung b\u00ecnh kh\u00f4ng c\u00f3 c\u0103n c\u1ee9.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_cach_tinh_thue_TNCN_cho_Freelancer\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1eafm \u0111\u01b0\u1ee3c c\u00f4ng th\u1ee9c v\u00e0 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu ch\u1ecbu thu\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i tr\u01b0\u1eddng h\u1ee3p m\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a MAN h\u1ed7 tr\u1ee3 cho Freelancer. C\u00e1c nh\u00f3m ng\u00e0nh ph\u1ed5 bi\u1ebfn nh\u01b0:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_TNCN_cho_Freelancer_Designer\"><\/span><b>C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer Designer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Freelancer Designer c\u00f3 m\u1ee9c thu nh\u1eadp n\u0103m l\u00e0 150.000.000 \u0111\u1ed3ng, v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh 100 tri\u1ec7u\/n\u0103m. Ch\u00ednh v\u00ec v\u1eady, m\u1ee9c thu\u1ebf ph\u1ea3i ch\u1ecbu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud070 \ud1b5:<\/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;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 150.000.000 x 5% = 7.500.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0 thu\u1ebf TNCN:<\/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;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = 150.000.000 x 2% = 3.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/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;\">T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf GTGT + S\u1ed1 thu\u1ebf TNCN = 10.500.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_TNCN_cho_Freelancer_Marketing\"><\/span><b>C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer Marketing<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Marketing Freelance cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 ch\u1ea1y qu\u1ea3ng c\u00e1o Google Ads, Facebook Ads, SEO t\u1ed5ng th\u1ec3, x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c n\u1ed9i dung v\u00e0 t\u01b0 v\u1ea5n ph\u00e1t tri\u1ec3n th\u01b0\u01a1ng hi\u1ec7u cho nhi\u1ec1u doanh nghi\u1ec7p trong n\u01b0\u1edbc. Trong n\u0103m, t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ea1t 500.000.000 \u0111\u1ed3ng, v\u01b0\u1ee3t ng\u01b0\u1ee1ng doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m theo quy \u0111\u1ecbnh n\u00ean c\u00e1 nh\u00e2n n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do ho\u1ea1t \u0111\u1ed9ng Marketing Freelance thu\u1ed9c nh\u00f3m d\u1ecbch v\u1ee5, t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng s\u1ebd l\u00e0 5% thu\u1ebf GTGT v\u00e0 2% thu\u1ebf TNCN tr\u00ean doanh thu. Vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp tr\u00ean t\u1ed5ng doanh thu nh\u1eadn \u0111\u01b0\u1ee3c, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 ng\u00e2n s\u00e1ch qu\u1ea3ng c\u00e1o t\u1ef1 \u1ee9ng tr\u01b0\u1edbc, chi ph\u00ed ph\u1ea7n m\u1ec1m, c\u00f4ng c\u1ee5 SEO, \u0111i\u1ec7n tho\u1ea1i hay Internet.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub0a9\ubd80\ud574\uc57c \ud560 \ubd80\uac00\uac00\uce58\uc138:<\/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;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 500.000.000 x 5% = 25.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p:<\/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;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = 500.000.000 x 2% = 10.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/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;\">T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT + Thu\u1ebf TNCN = 35.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, v\u1edbi doanh thu 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, Freelancer Marketing s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf t\u1ed5ng c\u1ed9ng 35 tri\u1ec7u \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 7% tr\u00ean doanh thu. Sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf, s\u1ed1 doanh thu c\u00f2n l\u1ea1i tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u00e1 nh\u00e2n l\u00e0 465.000.000 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 th\u1ef1c t\u1ebf m\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u1ee7a MAN t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 k\u00ea khai trong k\u1ef3 quy\u1ebft to\u00e1n TNCN v\u1eeba r\u1ed3i n\u0103m 2025.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_quat_muc_thue_TNCN_va_thue_GTGT_cho_Freelancer_theo_doanh_thu\"><\/span><b>B\u1ea3ng t\u1ed5ng qu\u00e1t m\u1ee9c thu\u1ebf TNCN v\u00e0 thu\u1ebf GTGT cho Freelancer theo doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n d\u1ec5 h\u00ecnh dung v\u00e0 ch\u1ee7 \u0111\u1ed9ng d\u1ef1 tr\u00f9 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00ednh thu\u1ebf TNCN cho Freelancer theo c\u00e1c m\u1ee9c doanh thu ph\u1ed5 bi\u1ebfn hi\u1ec7n nay. B\u1ea3ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m 5% thu\u1ebf GTGT v\u00e0 2% thu\u1ebf TNCN, t\u01b0\u01a1ng \u1ee9ng t\u1ed5ng m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 7% tr\u00ean doanh thu. B\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu nhanh doanh thu th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 \u01b0\u1edbc t\u00ednh s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p trong n\u0103m.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh thu\u1ebf TNCN v\u00e0 GTGT theo quy m\u00f4 doanh thu.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 25.6566%; text-align: center;\"><b>\uc138\uc785<\/b><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><b>Thu\u1ebf TNCN 2%<\/b><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><b>Thu\u1ebf GTGT 5%<\/b><\/td>\n<td style=\"width: 22.7273%; text-align: center;\"><b>T\u1ed5ng s\u1ed1 thu\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.6566%; text-align: center;\"><span style=\"font-weight: 400;\">100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">2 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 22.7273%; text-align: center;\"><span style=\"font-weight: 400;\">7 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.6566%; text-align: center;\"><span style=\"font-weight: 400;\">200 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">4 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 22.7273%; text-align: center;\"><span style=\"font-weight: 400;\">14 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.6566%; text-align: center;\"><span style=\"font-weight: 400;\">300 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">6 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">15 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 22.7273%; text-align: center;\"><span style=\"font-weight: 400;\">21 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.6566%; text-align: center;\"><span style=\"font-weight: 400;\">500 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">25 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 22.7273%; text-align: center;\"><span style=\"font-weight: 400;\">37 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.6566%; text-align: center;\"><span style=\"font-weight: 400;\">1 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">20 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 25.3535%; text-align: center;\"><span style=\"font-weight: 400;\">50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"width: 22.7273%; text-align: center;\"><span style=\"font-weight: 400;\">70 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb b\u1ea3ng tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a Freelancer t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh do \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu. V\u00ec v\u1eady, vi\u1ec7c theo d\u00f5i doanh thu th\u01b0\u1eddng xuy\u00ean kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n. Trong tr\u01b0\u1eddng h\u1ee3p doanh thu \u0111\u1ebfn t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau, b\u1ea1n c\u1ea7n c\u1ed9ng g\u1ed9p to\u00e0n b\u1ed9 doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_trong_cach_tinh_thue_TNCN_cho_Freelancer\"><\/span><b>Nh\u1eefng sai l\u1ea7m trong c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8829\" aria-describedby=\"caption-attachment-8829\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8829\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-trong-cach-tinh-thue-TNCN-cho-Freelancer.jpg\" alt=\"Nh\u1eefng sai l\u1ea7m trong c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-trong-cach-tinh-thue-TNCN-cho-Freelancer.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-trong-cach-tinh-thue-TNCN-cho-Freelancer-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-trong-cach-tinh-thue-TNCN-cho-Freelancer-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-trong-cach-tinh-thue-TNCN-cho-Freelancer-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-sai-lam-trong-cach-tinh-thue-TNCN-cho-Freelancer-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8829\" class=\"wp-caption-text\">Nh\u1eefng sai l\u1ea7m trong c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n m\u1eafc ph\u1ea3i sai l\u1ea7m d\u1eabn t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i khai sai, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p m\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a MAN &#8211; Master Accountant Network th\u1ed1ng k\u00ea:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_thue_tren_loi_nhuan\"><\/span><b>T\u00ednh thu\u1ebf tr\u00ean l\u1ee3i nhu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u1ea5t nhi\u1ec1u Freelancer t\u1ef1 k\u00ea khai quy\u1ebft to\u00e1n v\u00e0 nh\u1ea7m l\u1eabn c\u00f4ng th\u1ee9c:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c sai:<\/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 = (Doanh thu &#8211; Chi ph\u00ed) x T\u1ef7 l\u1ec7<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c \u0111\u00fang ph\u1ea3i l\u00e0:<\/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 = Doanh thu x T\u1ef7 l\u1ec7<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_ke_doanh_thu_tu_nuoc_ngoai\"><\/span><b>Kh\u00f4ng k\u00ea doanh thu t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n nh\u1eadn t\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upwork<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fiverr<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AdSense<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affiliate.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng kho\u1ea3n thu nh\u1eadp tr\u00ean c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 v\u1eabn l\u00e0 doanh thu ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tinh_rieng_tung_nguon_thu_va_ap_sai_ty_le_nganh_nghe\"><\/span><b>Ch\u1ec9 t\u00ednh ri\u00eang t\u1eebng ngu\u1ed3n thu v\u00e0 \u00e1p sai t\u1ef7 l\u1ec7 ng\u00e0nh ngh\u1ec1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh theo t\u1ed5ng doanh thu c\u1ee7a c\u00e1 nh\u00e2n trong n\u0103m v\u00e0 \u00e1p sai t\u1ef7 l\u1ec7 ng\u00e0nh ngh\u1ec1. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_doi_ngoai_te_khong_dung\"><\/span><b>Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u00fang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng sai t\u1ef7 gi\u00e1 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch doanh thu v\u00e0 ph\u00e1t sinh r\u1ee7i ro khi quy\u1ebft to\u00e1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_ho_so_sau_khi_tinh_thue_TNCN_cho_Freelancer\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 sau khi t\u00ednh thu\u1ebf TNCN cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u00ea khai theo Qu\u00fd, \u0111\u00e2y l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi Freelancer c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n theo d\u00f5i doanh thu ph\u00e1t sinh trong t\u1eebng qu\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang th\u1eddi h\u1ea1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ti\u1ec1n thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">Qu\u00fd II\/2026 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 30\/6\/2026 th\u00ec h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf l\u00e0 ngo\u00e0i 31\/7\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_nop_thue_qua_eTax_Mobile\"><\/span><b>H\u01b0\u1edbng d\u1eabn n\u1ed9p thu\u1ebf qua eTax Mobile<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc n\u1ed9p thu\u1ebf qua \u1ee9ng d\u1ee5ng eTax:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; \u0110\u0103ng nh\u1eadp \u1ee9ng d\u1ee5ng: S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n v\u00e0 m\u1eadt kh\u1ea9u \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u0103ng nh\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra T\u1edd khai \u0111\u00e3 n\u1ed9p, S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0 L\u1ecbch s\u1eed thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; N\u1ed9p thu\u1ebf tr\u1ef1c tuy\u1ebfn: Th\u1ef1c hi\u1ec7n li\u00ean k\u1ebft v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 x\u00e1c nh\u1eadn giao d\u1ecbch b\u1eb1ng m\u00e3 OTP. Sau khi ho\u00e0n t\u1ea5t, n\u00ean l\u01b0u tr\u1eef bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_truy_thu_Freelancer_can_dac_biet_luu_y\"><\/span><b>R\u1ee7i ro truy thu Freelancer c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n 2025 &#8211; 2026, c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh r\u00e0 so\u00e1t c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi. Nh\u1eefng kho\u1ea3n ti\u1ec1n nh\u1eadn t\u1eeb Google AdSense, Upwork, Fiverr ho\u1eb7c Affiliate Marketing th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1eadu qu\u1ea3 khi kh\u00f4ng k\u00ea khai:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro \u0111\u00e1ng ti\u1ebfc c\u00f3 th\u1ec3 x\u1ea3y ra, Freelancer c\u00f3 th\u1ec3 tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-thue\/\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u00ea khai v\u00e0 n\u1ed9p \u0111\u00fang s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_toi_uu_cho_Freelancer\"><\/span><b>Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho Freelancer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00e1 th\u1ec3, \u0111\u00e2y l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap minh b\u1ea1ch ngu\u1ed3n doanh thu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 gi\u00fap \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c t\u1ef7 l\u1ec7 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00ean l\u1eadp b\u1ea3ng theo d\u00f5i Doanh thu t\u1eebng th\u00e1ng, Doanh thu t\u1eebng qu\u00fd v\u00e0 T\u1ed5ng doanh thu n\u0103m \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, Sao k\u00ea ng\u00e2n h\u00e0ng, Ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c Bi\u00ean lai \u0111\u00e3 n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cach_tinh_TNCN_cho_Freelancer\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh TNCN cho Freelancer<\/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=\"Cach_tinh_thue_TNCN_cho_Freelancer_nhan_du_an_tu_nuoc_ngoai_co_gi_khac_khong\"><\/span>C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer nh\u1eadn d\u1ef1 \u00e1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 g\u00ec kh\u00e1c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 nguy\u00ean t\u1eafc, kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh thu ph\u00e1t sinh trong n\u01b0\u1edbc v\u00e0 doanh thu nh\u1eadn t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. To\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf. N\u1ebfu nh\u1eadn ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7, b\u1ea1n ph\u1ea3i quy \u0111\u1ed5i sang VN\u0110 theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.                    <\/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=\"Freelancer_co_duoc_tru_chi_phi_truoc_khi_tinh_thue_TNCN_khong\"><\/span>Freelancer c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1ed5ng doanh thu ph\u00e1t sinh. C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 m\u00e1y t\u00ednh, ph\u1ea7n m\u1ec1m, Internet, qu\u1ea3ng c\u00e1o, thu\u00ea c\u1ed9ng t\u00e1c vi\u00ean ho\u1eb7c chi ph\u00ed v\u1eadn h\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.                    <\/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=\"Khi_nhan_tien_qua_PayPal_hoac_Payoneer_co_bi_co_quan_thue_kiem_soat_khong\"><\/span>Khi nh\u1eadn ti\u1ec1n qua PayPal ho\u1eb7c Payoneer c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKho\u1ea3n ti\u1ec1n nh\u1eadn qua PayPal, Payoneer hay c\u00e1c c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf khi chuy\u1ec3n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd giao d\u1ecbch t\u00e0i ch\u00ednh. Do \u0111\u00f3, Freelancer kh\u00f4ng n\u00ean cho r\u1eb1ng doanh thu t\u1eeb n\u01b0\u1edbc ngo\u00e0i s\u1ebd kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng k\u00ea khai \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t v\u1ec1 sau.                    <\/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=\"Freelancer_lam_viec_ban_thoi_gian_co_phai_nop_thue_nhu_Freelancer_toan_thoi_gian_khong\"><\/span>Freelancer l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 Freelancer to\u00e0n th\u1eddi gian 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. Ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u1ea1n l\u00e0m Freelancer to\u00e0n th\u1eddi gian hay b\u00e1n th\u1eddi gian. C\u01a1 quan thu\u1ebf ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.                    <\/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\": \"C\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer nh\u1eadn d\u1ef1 \u00e1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 g\u00ec kh\u00e1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u1ec1 nguy\u00ean t\u1eafc, kh\u00f4ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa doanh thu ph\u00e1t sinh trong n\u01b0\u1edbc v\u00e0 doanh thu nh\u1eadn t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. To\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu ch\u1ecbu thu\u1ebf. N\u1ebfu nh\u1eadn ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7, b\u1ea1n ph\u1ea3i quy \u0111\u1ed5i sang VN\u0110 theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.\"\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\": \"Freelancer c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp tr\u00ean t\u1ed5ng doanh thu ph\u00e1t sinh. C\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 m\u00e1y t\u00ednh, ph\u1ea7n m\u1ec1m, Internet, qu\u1ea3ng c\u00e1o, thu\u00ea c\u1ed9ng t\u00e1c vi\u00ean ho\u1eb7c chi ph\u00ed v\u1eadn h\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.\"\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\": \"Khi nh\u1eadn ti\u1ec1n qua PayPal ho\u1eb7c Payoneer c\u00f3 b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kho\u1ea3n ti\u1ec1n nh\u1eadn qua PayPal, Payoneer hay c\u00e1c c\u1ed5ng thanh to\u00e1n qu\u1ed1c t\u1ebf khi chuy\u1ec3n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec1u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd giao d\u1ecbch t\u00e0i ch\u00ednh. Do \u0111\u00f3, Freelancer kh\u00f4ng n\u00ean cho r\u1eb1ng doanh thu t\u1eeb n\u01b0\u1edbc ngo\u00e0i s\u1ebd kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng k\u00ea khai \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t v\u1ec1 sau.\"\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\": \"Freelancer l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 Freelancer to\u00e0n th\u1eddi gian 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. Ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c b\u1ea1n l\u00e0m Freelancer to\u00e0n th\u1eddi gian hay b\u00e1n th\u1eddi gian. C\u01a1 quan thu\u1ebf ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf TNCN cho Freelancer kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro truy thu v\u00e0 x\u1eed ph\u1ea1t trong t\u01b0\u01a1ng lai. \u0110\u1ed1i v\u1edbi ph\u1ea7n l\u1edbn Freelancer ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5, m\u1ee9c thu\u1ebf ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 5% thu\u1ebf GTGT v\u00e0 2% thu\u1ebf TNCN, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ed5ng t\u1ef7 l\u1ec7 7% tr\u00ean doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd c\u00e1c d\u00f2ng ti\u1ec1n xuy\u00ean bi\u00ean gi\u1edbi, Freelancer n\u00ean ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i doanh thu, th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 x\u00e2y d\u1ef1ng ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ec1n v\u1eefng, minh b\u1ea1ch v\u00e0 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i trong giai \u0111o\u1ea1n 2026 tr\u1edf \u0111i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb nh\u1eefng v\u1ea5n \u0111\u1ec1 Freelancer g\u1eb7p ph\u1ea3i v\u00e0 g\u1eedi v\u1ec1 MAN. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n thu\u1ebf \u0111\u00e3 ph\u00e2n t\u00edch v\u00e0 l\u00e0m r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u1ecdng y\u1ebfu khi\u1ebfn nhi\u1ec1u c\u00e1 nh\u00e2n kinh doanh b\u1ecb ph\u1ea1t v\u00e0 d\u1eabn t\u1edbi truy thu thu\u1ebf TNCN. M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u01b0 v\u1ea5n th\u00eam. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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\"><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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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>","protected":false},"excerpt":{"rendered":"<p>Freelancer \u0111ang tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn ngh\u1ec1 nghi\u1ec7p c\u1ee7a h\u00e0ng tri\u1ec7u ng\u01b0\u1eddi Vi\u1ec7t nh\u1edd s\u1ef1 linh ho\u1ea1t v\u00e0 c\u01a1 h\u1ed9i gia t\u0103ng thu nh\u1eadp t\u1eeb c\u00e1c n\u1ec1n t\u1ea3ng trong n\u01b0\u1edbc l\u1eabn qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, b\u00ean c\u1ea1nh ngu\u1ed3n thu h\u1ea5p d\u1eabn, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 b\u1ea5t [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8825","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\/8825","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=8825"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8825\/revisions"}],"predecessor-version":[{"id":8830,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8825\/revisions\/8830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8826"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}