{"id":9050,"date":"2026-06-29T16:02:50","date_gmt":"2026-06-29T09:02:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9050"},"modified":"2026-06-29T16:02:50","modified_gmt":"2026-06-29T09:02:50","slug":"hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/","title":{"rendered":"\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \uc778\uac74\ube44, \ubcf4\ud5d8 \uc758\ubb34 \ubc0f \uc9c1\uc6d0 \uc9c0\uae09\uc561\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud55c \uc5c5\ubb34\uc785\ub2c8\ub2e4. \uc758\ubb34 \ubcf4\ud5d8\ub8cc\uc5d0\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc(BHXH), \uac74\uac15\ubcf4\ud5d8\ub8cc(BHYT), \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc(BHTN) \ubc0f \ub178\ub3d9\uc870\ud569 \ud68c\ube44(KPC\u0110)\uac00 \ud3ec\ud568\ub418\uba70, \uc774\ub294 \uae30\uc5c5\uacfc \uc9c1\uc6d0\uc774 \uc815\ud574\uc9c4 \ube44\uc728\uc5d0 \ub530\ub77c \uacf5\ub3d9\uc73c\ub85c \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucd5c\ucd08 \ub0a9\ubd80\ubd80\ud130 \uae09\uc5ec \uacf5\uc81c, \uad00\ub9ac \uae30\uad00 \ub0a9\ubd80, \uadf8\ub9ac\uace0 \ubc1c\uc0dd\ud558\ub294 \ubcf4\ud5d8 \ud61c\ud0dd \ubaa8\ub2c8\ud130\ub9c1\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \ubaa8\ub4e0 \uc808\ucc28\ub97c \uc815\ud655\ud558\uac8c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \uae30\uc5c5\uc774 \uae09\uc5ec \ube44\uc6a9\uc744 \uad00\ub9ac\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc7ac\ubb34\uc81c\ud45c, \uc138\uae08 \uae30\ub85d \ubc0f \ubcf4\ud5d8 \uc758\ubb34\uac00 \ud22c\uba85\ud558\uace0 \uc644\ubcbd\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/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\">\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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\uc774 \uacc4\uc815\uc740 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\" >\uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790\uac00 \ub0a9\ubd80\ud55c \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\" >\uae30\uc5c5\uc774 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac.<\/a><\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\" >\uc9c1\uc6d0 \uae09\uc5ec\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \ud68c\uacc4 \ucc98\ub9ac.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tra_luong_bang_san_pham_hang_hoa\" >\uc81c\ud488\uc774\ub098 \uc0c1\ud488\uc73c\ub85c \uc9c0\uae09\ub41c \uc784\uae08\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\" >\ubcf4\uc0c1 \ubc0f \ubcf5\uc9c0 \uae30\uae08\uc5d0\uc11c \uc9c0\uae09\ub418\ub294 \ubcf4\ub108\uc2a4\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\" >\uc9c8\ubcd1, \ucd9c\uc0b0 \ubc0f \uc0ac\uace0 \uc218\ub2f9\uc744 \ud3ec\ud568\ud55c \uc0ac\ud68c \ubcf4\ud5d8 \ud61c\ud0dd\uc744 \uace0\ub824\ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \ubcf4\ud5d8\ub8cc\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc2e4\uc81c \uc0ac\ub840.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\" >\uc608\uc2dc 1: \uc601\uc5c5 \uc0ac\uc6d0 \ubcf4\ud5d8 \ud68c\uacc4 \ucc98\ub9ac<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_vao_chi_phi_cong_ty\" >\ubcf4\ud5d8\ub8cc\ub294 \ud68c\uc0ac \uacbd\ube44\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\" >\ubcf4\ud5d8\ub8cc\ub294 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Khi_nop_tien_bao_hiem_xa_hoi\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_2_Hach_toan_che_do_thai_san\" >\uc608\uc2dc 2: \ucd9c\uc0b0 \ud734\uac00 \uae09\uc5ec \ud68c\uacc4 \ucc98\ub9ac<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d.<\/a><\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#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=\"Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\uc774 \uacc4\uc815\uc740 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9053\" aria-describedby=\"caption-attachment-9053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9053\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9053\" class=\"wp-caption-text\">\uc774 \uacc4\uc815\uc740 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub0a9\ubd80 \uc758\ubb34, \uae09\uc5ec \uacf5\uc81c\uc561, \uadf8\ub9ac\uace0 \uae30\uc5c5 \ubd80\ub2f4 \ube44\uc6a9\uc744 \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uae30 \uc704\ud574 \uc801\uc808\ud55c \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \uc120\ud0dd\ud574\uc57c \ud569\ub2c8\ub2e4. \uc544\ub798 \ud45c\ub294 \uc774\ub7ec\ud55c \ud68c\uacc4 \ucc98\ub9ac \uacfc\uc815\uc5d0\uc11c \uc77c\ubc18\uc801\uc73c\ub85c \uc0ac\uc6a9\ub418\ub294 \uacc4\uc815\ub4e4\uc744 \uc694\uc57d\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud45c: \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \ubcf4\ud5d8\ub8cc \ud68c\uacc4 \ucc98\ub9ac\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uacc4\uc815.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uacc4\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc5ed\ud560<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 334 (\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uae09\uc5ec, \ubcf4\ub108\uc2a4 \ubc0f \uae30\ud0c0 \uc9c0\uae09\uc561\uc744 \ucd94\uc801\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc784\uae08\uc5d0\uc11c \uacf5\uc81c\ub41c \uae08\uc561\uacfc \uc9c1\uc6d0\uc5d0\uac8c \uc2e4\uc81c\ub85c \uc9c0\uae09\ub41c \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 338 (\uae30\ud0c0 \uc9c0\uae09\ucc44\ubb34 \ubc0f \ubd80\ucc44)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc \ubc0f \ub0a9\ubd80 \uc758\ubb34\ub97c \ucd94\uc801\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc, \uac74\uac15\ubcf4\ud5d8\ub8cc, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc \ubc0f \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub97c \uae30\ub85d\ud558\uae30 \uc704\ud55c \ud1b5\ud569 \uacc4\uc815\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3382\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc870\ud569 \uae30\uae08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uc774 \uacf5\uc81c\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \uae08\uc561\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790\uac00 \uacf5\ub3d9\uc73c\ub85c \ub0a9\ubd80\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ucd94\uc801\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3384\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uac15 \ubcf4\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc5d0 \ub530\ub77c \uacf5\uc81c\ud574\uc57c \ud558\ub294 \uac74\uac15 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub0b4\uc5ed\uc744 \uc798 \uad00\ub9ac\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc5c5 \ubcf4\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5\uacfc \uadfc\ub85c\uc790 \ubaa8\ub450\uc5d0\uac8c\uc11c \uacf5\uc81c\ub418\uc5b4\uc57c \ud558\ub294 \uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc\ub97c \ubc18\uc601\ud55c \uac83\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3335 (\uac1c\uc778\uc18c\ub4dd\uc138)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub41c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ucd94\uc801\ud558\uc138\uc694.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc9c1\uc6d0\uc744 \ub300\uc2e0\ud558\uc5ec \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uacf5\uc81c\ud558\uace0 \ub0a9\ubd80\ud560 \ub54c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 154, 622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uacbd\ube44 \uacc4\uc815<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5 \ubcf4\ud5d8\ub8cc \uc911 \ubc1c\uc0dd\ud55c \uac01 \ubd80\uc11c\uc758 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub41c \ubd80\ubd84\uc744 \uae30\ub85d\ud558\ub294 \ub370 \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac01 \uacc4\uc815\uc758 \uae30\ub2a5\uc744 \uc774\ud574\ud558\uba74 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \uc815\ud655\ud558\uac8c \uae30\ub85d\ud560 \uc218 \uc788\uc744 \ubfd0 \uc544\ub2c8\ub77c, \ube44\uc6a9 \ubc30\ubd84, \ub370\uc774\ud130 \ub300\uc870 \ubc0f \uaddc\uc815\uc5d0 \ub530\ub978 \ud68c\uacc4 \ubcf4\uace0\uc11c \uc791\uc131\ub3c4 \uc6a9\uc774\ud558\uac8c \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\"><\/span><b>\uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790\uac00 \ub0a9\ubd80\ud55c \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ube44\uad50\ud45c\ub97c \ud1b5\ud574 \uace0\uc6a9\uc8fc \ubd80\ub2f4\ubd84\uacfc \uadfc\ub85c\uc790 \ubd80\ub2f4\ubd84\uc744 \uc694\uc57d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uae09\uc5ec\ub97c \uae30\uc900\uc73c\ub85c \ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \ubcf4\ud5d8\ub8cc \ud68c\uacc4\ud45c\uc5d0\ub294 \uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790 \ubaa8\ub450\uac00 \ub0a9\ubd80\ud55c \ubcf4\ud5d8\ub8cc\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubcf4\ud5d8\ub8cc\ub294 \uc0ac\uc5c5 \uacbd\ube44\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ubcf4\ud5d8\ub8cc\ub294 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc758 \ubcf8\uc9c8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ube44\uc6a9\uc740 \ub178\ub3d9\ub825\uc744 \uace0\uc6a9\ud558\ub294 \ubd80\uc11c\uc5d0\uc11c \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \ube44\uc6a9\uc73c\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ub420 \uc784\uae08\uc5d0\uc11c \uc9c1\uc811 \uacf5\uc81c\ud558\ub294 \ubc29\uc2dd\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\ubd88 \uacc4\uc88c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 154, 241, 622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3383: 17.5%\ub294 \ubcf4\ud5d8 \uc801\uc6a9 \ub300\uc0c1 \uae09\uc5ec\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uc5d0 \ub300\ud55c \uacc4\uc88c \ubc88\ud638 3383: 8%\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uac15 \ubcf4\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3384: 3%\ub294 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1\uc778 \uae09\uc5ec \uacc4\uc88c\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c 3384: \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uc5d0 \ub300\ud55c 1.5%.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc5c5 \ubcf4\ud5d8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \uae30\uc5ec\uae08 \uad00\ub828 \uacc4\uc88c \ubc88\ud638\ub294 3386: 1%\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \uae30\uc5ec\uae08 \uad00\ub828 \uacc4\uc88c \ubc88\ud638\ub294 3386: 1%\uc785\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc870\ud569 \uae30\uae08<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae09\uc5ec \uae30\uc5ec\uae08 \uad00\ub828 \uacc4\uc88c \ubc88\ud638\ub294 3382: 2%\uc785\ub2c8\ub2e4.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc0ac\ud56d \uc5c6\uc74c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \ubc31\ubd84\uc728<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubd80\ub2f4\ud558\uace0 \ube44\uc6a9\uc5d0 \ud3ec\ud568\ub418\ub294 \ucd1d\uc561\uc740 \ubcf4\ud5d8 \uae09\uc5ec \uae30\uae08\uc744 \uae30\uc900\uc73c\ub85c 23.5%\uc774\uba70, \uc9c1\uc6d0\uc758 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uae08\uc561\uc740 10.5%\uc785\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc804\ubb38 \ud68c\uacc4\ud300\uc774 \uc5c6\uac70\ub098 \uae09\uc5ec, \ubcf4\ud5d8, \ubc18\ubcf5\uc801\uc778 \uc138\uae08 \ubb38\uc81c \ucc98\ub9ac\uc5d0 \uc5b4\ub824\uc6c0\uc744 \uacaa\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0 \uc801\ud569\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4\ub97c \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/?utm_source=chatgpt.com\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uae30\uc5c5\uc774 \uc7a5\ubd80\uc640 \ubb38\uc11c\ub97c \uad00\ub9ac\ud558\uace0 \ud68c\uacc4 \uc5c5\ubb34\uac00 \uaddc\uc815\uc5d0 \ub530\ub77c \uc218\ud589\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\"><\/span><b>\uae30\uc5c5\uc774 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c\uc758 \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc \uacf5\uc81c\ub97c \uc644\ub8cc\ud55c \ud6c4, \uc0ac\uc5c5\uccb4\ub294 \ubcf4\ud5d8 \ub300\ub9ac\uc810 \ubc0f \uad00\ub828 \uc5c5\uccb4\uc5d0 \ub300\uae08\uc744 \uc9c0\uae09\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc9c0\uae09\uc561\uc744 \uc815\ud655\ud558\uac8c \uae30\ub85d\ud558\uc5ec \ud574\ub2f9 \uacc4\uc815 338\uc5d0 \uc788\ub294 \ubbf8\uc9c0\uae09 \uc758\ubb34\ub97c \uc904\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c \uc0ac\uc6a9\ud558\ub294 \ud68c\uacc4 \ucc98\ub9ac \uc591\uc2dd\uc785\ub2c8\ub2e4.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ucf58\ud150\uce20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c1\ubd88 \uacc4\uc88c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e0\uc6a9 \uacc4\uc88c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ube44\uc728<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5%\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uac15 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc2e4\uc5c5 \ubcf4\ud5d8\uae08 \uc9c0\uae09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub178\uc870 \ud68c\ube44\ub97c \ub0a9\ubd80\ud558\uc138\uc694<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd1d \uc9c0\ubd88 \uae08\uc561<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 3383, 3384, 3386, 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc815 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6c\uccb4\uc801\uc73c\ub85c, \ud574\ub2f9 \uae30\uc5c5\uc740 \ubcf4\ud5d8\uc0ac\uc5d0 321 TP3T, \ub178\ub3d9\uc870\ud569\uc5d0 21 TP3T\ub97c \uc9c0\uae09\ud588\uc2b5\ub2c8\ub2e4. \uac01 \ud56d\ubaa9\uc5d0 \ub300\ud55c \uc815\ud655\ud55c \ud68c\uacc4 \ucc98\ub9ac\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc9c0\uae09 \uc758\ubb34\ub97c \uc815\ud655\ud558\uac8c \ucd94\uc801\ud558\uace0 \uaddc\uc81c \ub2f9\uad6d\uacfc\uc758 \ub300\uc870 \uc791\uc5c5\uc744 \uc6a9\uc774\ud558\uac8c \ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\"><\/span><b>\uc9c1\uc6d0 \uae09\uc5ec\uc5d0 \ub300\ud55c \uac1c\uc778 \uc18c\ub4dd\uc138 \ud68c\uacc4 \ucc98\ub9ac.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc758\ubb34 \ubcf4\ud5d8 \uc678\uc5d0\ub3c4 \uae09\uc5ec\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uae09\uc5ec\uc5d0\uc11c \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \uacf5\uc81c\ud560 \ub54c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc815 334 \u2013 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 3334 \u2013 \uac1c\uc778 \uc18c\ub4dd\uc138<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uac1c\uc778 \uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud560 \ub54c:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3335 \u2013 \uac1c\uc778 \uc18c\ub4dd\uc138<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88\uacfc 112\ubc88\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae09\uc5ec, \ubcf4\ud5d8 \ubc0f \uc138\uae08 \ucd94\uc801\uc744 \ud1b5\ud569\ud558\uba74 \uae30\uc5c5\uc740 \uc9c1\uc6d0 \uad00\ub828 \uc7ac\uc815\uc801 \uc758\ubb34\ub97c \uc644\ubcbd\ud558\uac8c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<blockquote><p><b>\ub354 \ubcf4\uae30:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/\">\ud68c\ub78c 99\ud638\uc5d0 \ub530\ub978 \uc9c1\uc6d0 \uac1c\uc778 \uc18c\ub4dd\uc138 \ud68c\uacc4 \ucc98\ub9ac.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tra_luong_bang_san_pham_hang_hoa\"><\/span><b>\uc81c\ud488\uc774\ub098 \uc0c1\ud488\uc73c\ub85c \uc9c0\uae09\ub41c \uc784\uae08\uc744 \ud68c\uacc4 \ucc98\ub9ac\ud558\ub294 \uac83.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uc9c1\uc6d0\uc5d0\uac8c \uc81c\ud488\uc774\ub098 \uc0c1\ud488\uc73c\ub85c \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc218\uc775\uacfc \ubd80\ucc44\ub97c \uc801\uc808\ud558\uac8c \uae30\ub85d\ud558\uae30 \uc704\ud574 \ubd80\uac00\uac00\uce58\uc138 \uacc4\uc0b0\uc5d0 \ub300\ud55c \uc62c\ubc14\ub978 \ubc29\ubc95\uc744 \uacb0\uc815\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc74c\uc740 \uac01 \ud2b9\uc815 \uc0ac\ub840\uc5d0 \ub300\ud55c \ud68c\uacc4 \ubc29\ubc95\uc744 \uc694\uc57d\ud55c \ub0b4\uc6a9\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud45c: \uc81c\ud488 \ubc0f \uc7ac\ud654\ub85c \uc9c0\uae09\ub41c \uc784\uae08\uc758 \ud68c\uacc4\ucc98\ub9ac.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud45c: \uc81c\ud488 \ubc0f \uc7ac\ud654\ub85c \uc9c0\uae09\ub41c \uc784\uae08\uc758 \ud68c\uacc4\ucc98\ub9ac.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc0ac\ub840<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uae30\ub85d \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud68c\uacc4 \uc785\ub825<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacf5\uc81c \ubc29\uc2dd\uc5d0 \ub530\ub77c \ubd80\uac00\uac00\uce58\uc138(VAT)\uac00 \uc801\uc6a9\ub418\ub294 \uc81c\ud488 \ubc0f \uc0c1\ud488.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \uc218\uc775\uc740 \ubd80\uac00\uac00\uce58\uc138\ub97c \uc81c\uc678\ud55c \uac00\uaca9\uc73c\ub85c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 334 (\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 \ubc88\ud638 3331(\ubd80\uac00\uac00\uce58\uc138 \ub0a9\ubd80)\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 5118(\uae30\ud0c0 \uc218\uc775)\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubd80\uac00\uac00\uce58\uc138 \ub300\uc0c1\uc774 \uc544\ub2c8\uac70\ub098 \uc9c1\uc811 \uc2e0\uace0 \ubc29\uc2dd\uc73c\ub85c \ubd80\uac00\uac00\uce58\uc138\ub97c \uc2e0\uace0\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\ubd88 \uac00\uaca9\uc73c\ub85c \uae30\ub85d\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 334 (\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacc4\uc815 5118(\uae30\ud0c0 \uc218\uc775)\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uae30\uc5c5\uc740 \uc0c1\ud488\uc774\ub098 \uc7ac\ud654\ub85c \uc784\uae08\uc744 \uc9c0\uae09\ud560 \ub54c \uc815\ud655\ud558\uace0 \uc77c\uad00\ub41c \ud68c\uacc4 \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uc7ac\ud654\uc758 \uc885\ub958\uc640 \ubd80\uac00\uac00\uce58\uc138 \uc2e0\uace0 \ubc29\uc2dd\uc5d0 \ub530\ub77c \ud68c\uacc4 \ucc98\ub9ac\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\"><\/span><b>\ubcf4\uc0c1 \ubc0f \ubcf5\uc9c0 \uae30\uae08\uc5d0\uc11c \uc9c0\uae09\ub418\ub294 \ubcf4\ub108\uc2a4\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \ubcf4\ub108\uc2a4 \uae08\uc561\uc744 \uacb0\uc815\ud560 \ub54c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 353 \u2013 \ubcf4\uc0c1 \ubc0f \ubcf5\uc9c0 \uae30\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 334 \u2013 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf4\ub108\uc2a4\ub97c \uc9c0\uae09\ud560 \ub54c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88\uacfc 112\ubc88\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\"><\/span><b>\uc9c8\ubcd1, \ucd9c\uc0b0 \ubc0f \uc0ac\uace0 \uc218\ub2f9\uc744 \ud3ec\ud568\ud55c \uc0ac\ud68c \ubcf4\ud5d8 \ud61c\ud0dd\uc744 \uace0\ub824\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9052\" aria-describedby=\"caption-attachment-9052\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9052\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg\" alt=\"H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng v\u1ec1 \u0111\u1ed9 thai s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9052\" class=\"wp-caption-text\">\ucd9c\uc0b0\ud734\uac00\uc640 \uad00\ub828\ub41c \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd9c\uc0b0\ud734\uac00, \uc9c8\ubcd1\uc218\ub2f9, \uc0b0\uc7ac\uc218\ub2f9 \ub4f1 \ubcf4\ud5d8\uae30\uad00\uc5d0\uc11c \uc9c0\uae09\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \uae09\uc5ec\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ubcc4\ub3c4\ub85c \uad00\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790\uc5d0\uac8c \ub0a9\ubd80\ud574\uc57c \ud560 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uae08\uc561\uc744 \uacb0\uc815\ud560 \ub54c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\ubd88 \uacc4\uc88c 3383 \u2013 \uc0ac\ud68c \ubcf4\ud5d8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 334 \u2013 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud560 \uae08\uc561<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\uae30\uad00\uc73c\ub85c\ubd80\ud130 \ub3c8\uc744 \ubc1b\uc744 \ub54c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 111\ubc88\uacfc 112\ubc88<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3383<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \ubcf5\ub9ac\ud6c4\uc0dd\ube44\ub97c \uc9c0\uae09\ud560 \ub54c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 111\ubc88\uacfc 112\ubc88\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \ubcf4\ud5d8\ub8cc\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac\uc758 \uc2e4\uc81c \uc0ac\ub840.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\"><\/span><b>\uc608\uc2dc 1: \uc601\uc5c5 \uc0ac\uc6d0 \ubcf4\ud5d8 \ud68c\uacc4 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uc0ac X\uc5d0 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uac00 \uc6d4 1,000\ub9cc VND\uc778 \uc601\uc5c5 \uc9c1\uc6d0\uc774 \uc788\ub2e4\uace0 \uac00\uc815\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_vao_chi_phi_cong_ty\"><\/span><b>\ubcf4\ud5d8\ub8cc\ub294 \ud68c\uc0ac \uacbd\ube44\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\ub97c \ud68c\uc0ac \ube44\uc6a9\uc73c\ub85c \uacf5\uc81c\ud558\uae30 \uc704\ud55c \ud68c\uacc4 \ucc98\ub9ac\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc6b4\uc601<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c0\uc6d0\ub960<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc0b0 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc591<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc(\uc0ac\ud68c\ubcf4\uc7a5, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8, \ub178\ub3d9\uc870\ud569\ube44 \ud3ec\ud568)\ub294 \ud68c\uc0ac \uacbd\ube44\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 6421<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,350,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,750,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\"><\/span><b>\ubcf4\ud5d8\ub8cc\ub294 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uae09\uc5ec\uc5d0\uc11c \ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud558\ub294 \ud68c\uacc4 \uc808\ucc28.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc6b4\uc601<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c0\uc6d0\ub960<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc0b0 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc591<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"4\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uae09\uc5ec\uc5d0\uc11c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc, \uac74\uac15\ubcf4\ud5d8\ub8cc, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub97c \uacf5\uc81c\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,050,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nop_tien_bao_hiem_xa_hoi\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud560 \ub54c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \ub300\ud55c \ud68c\uacc4 \ucc98\ub9ac \uc808\ucc28\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc6b4\uc601\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c0\uc6d0\ub960<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc0b0 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc591<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uc138\uc694<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 25.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,550,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3386<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">10,000,000 x 2%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucd9c\uae08 \uacc4\uc88c 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uacc4\uc88c\ubc88\ud638\ub294 1121\ubc88\uc785\ub2c8\ub2e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,400,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Hach_toan_che_do_thai_san\"><\/span><b>\uc608\uc2dc 2: \ucd9c\uc0b0 \ud734\uac00 \uae09\uc5ec \ud68c\uacc4 \ucc98\ub9ac<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc758 \ucd9c\uc0b0\ud734\uac00 \uae09\uc5ec \uae30\ub85d \uacfc\uc815\uc744 \ubcf4\ub2e4 \ud6a8\uc728\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uae30 \uc704\ud574, ABC \ud68c\uc0ac \uc9c1\uc6d0\uc774 \uc0ac\ud68c\ubcf4\ud5d8\uae30\uae08\uc73c\ub85c\ubd80\ud130 6\ucc9c\ub9cc VND\ub97c \uc218\ub839\ud558\ub294 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ud558\ub294 \ud68c\uacc4 \ucc98\ub9ac \ub0b4\uc5ed\uc744 \uc694\uc57d\ud55c \ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ucd9c\uc0b0\ud734\uac00 \uc81c\ub3c4 \ud558\uc5d0\uc11c \uae09\uc5ec\ub97c \uae30\uc900\uc73c\ub85c \ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \ubcf4\ud5d8\ub8cc \uacf5\uc81c\uc640 \uad00\ub828\ub41c \ud68c\uacc4 \uc808\ucc28\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\ud68c\uacc4 \uc2dc\uac04<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ube44\uc988\ub2c8\uc2a4 \ucf58\ud150\uce20<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\ud68c\uacc4 \uc785\ub825<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\uc591<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c0\ubd88\ud574\uc57c \ud560 \uae08\uc561\uc744 \uacb0\uc815\ud560 \ub54c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\uae30\uae08\uc774 \uadfc\ub85c\uc790\uc5d0\uac8c \uc9c0\uae09\ud55c \ucd9c\uc0b0\uae09\uc5ec\ub97c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 3383 \/ \ub300\ubcc0 \uacc4\uc88c 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\ucc9c\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\uae30\uad00\uc73c\ub85c\ubd80\ud130 \ub3c8\uc744 \ubc1b\uc744 \ub54c.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc73c\ub85c \uc774\uc804\ub41c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uae08\uc561\uc744 \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 112 \/ \ub300\ubcc0 \uacc4\uc88c 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\ucc9c\ub9cc VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc5d0\uac8c \uae09\uc5ec\ub97c \uc9c0\uae09\ud560 \ub54c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\ub4e4\uc5d0\uac8c \ucd9c\uc0b0 \ud734\uac00 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\ub294 \uac83.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ucc28\ubcc0 \uacc4\uc88c 334 \/ \ub300\ubcc0 \uacc4\uc88c 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\ucc9c\ub9cc VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0ac\ud68c\ubcf4\ud5d8\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \ucd9c\uc0b0\uae09\uc5ec\uc758 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc815\ud655\ud558\uace0 \ud22c\uba85\ud55c \ub370\uc774\ud130\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc9c0\uae09 \uae30\ub85d\ubd80\ud130 \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uc73c\ub85c\ubd80\ud130 \uc790\uae08 \uc218\ub839, \uadf8\ub9ac\uace0 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \ubaa8\ub4e0 \ub2e8\uacc4\ub97c \ucca0\uc800\ud788 \ucd94\uc801\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9051\" aria-describedby=\"caption-attachment-9051\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9051\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9051\" class=\"wp-caption-text\">\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \ubcf4\ud5d8\ub8cc\ub97c \ud68c\uacc4 \ucc98\ub9ac\ud560 \ub54c \uc720\uc758\ud574\uc57c \ud560 \uc0ac\ud56d.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ud655\ud55c \ud68c\uacc4 \ub370\uc774\ud130\ub97c \ud655\ubcf4\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\uc728 \uad00\ub828 \uaddc\uc815\uc744 \uc815\uae30\uc801\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud558\uc5ec \uc798\ubabb\ub41c \uc694\uc728 \uc801\uc6a9\uc744 \ubc29\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc\ub97c \ube44\uc6a9 \ubc1c\uc0dd \ubd80\uc11c\ubcc4\ub85c \uc815\ud655\ud558\uac8c \ubc30\ubd84\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uae30\ud55c\uc744 \uc798 \ud655\uc778\ud558\uc5ec \uc5f0\uccb4\ub8cc \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uc138\uc694.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uacfc \uc0ac\ud68c\ubcf4\ud5d8\uae30\uad00 \uac04\uc758 \ub370\uc774\ud130\ub97c \uc815\uae30\uc801\uc73c\ub85c \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec, \ubcf4\ud5d8 \ubc0f \uacf5\uc81c \ub0b4\uc5ed\uc744 \uc644\ubcbd\ud558\uac8c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c\ub85c \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \ubcf4\ud5d8 \uc815\ucc45\uc744 \uc900\uc218\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ub9e4\ub2ec \ud68c\uacc4 \ubc0f \uc138\uae08 \uac70\ub798\ub97c \ucc98\ub9ac\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0, \uc801\uc808\ud55c \ub300\ucc45 \ub9c8\ub828\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. <\/span><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 style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \ud3c9\ud310\uc774 \uc88b\uace0 \uc804\ubb38\uc801\uc778 \uae30\uad00\uc758 \ub3c4\uc6c0\uc744 \ubc1b\uc544 \ud68c\uacc4 \ubb38\uc11c\ub97c \ubcf4\ub2e4 \ud6a8\uc728\uc801\uc73c\ub85c \uc2e0\uace0, \uae30\ub85d \ubc0f \uad00\ub9ac\ud558\uace0 \uc6b4\uc601 \uc911 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uc2ed\uc2dc\uc624.\u00a0<\/span><\/p>\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;\">\uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uae30\ud0c0 \ubcf4\ud5d8\ub8cc\ub97c \uc815\ud655\ud558\uac8c \ud68c\uacc4 \ucc98\ub9ac\ud558\uba74 \uae30\uc5c5\uc740 \uc778\uac74\ube44\ub97c \ud6a8\uacfc\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0, \ubcf4\ud5d8 \uc758\ubb34\ub97c \uc900\uc218\ud558\uba70, \ud68c\uacc4 \ubcf4\uace0 \uc624\ub958\ub97c \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ucd5c\uc801\ud654\ud558\uace0, \ubb38\uc11c \ucc98\ub9ac \uc5c5\ubb34\ub7c9\uc744 \uc904\uc774\uba70, \uc138\uae08 \ubc0f \ubcf4\ud5d8 \uaddc\uc815\uc744 \uc900\uc218\ud558\uace0\uc790 \ud558\ub294 \uae30\uc5c5\uc740 \uc774 \uc194\ub8e8\uc158\uc744 \uace0\ub824\ud574 \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-ngoai\/?utm_source=chatgpt.com\">\ud68c\uacc4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc6b4\uc601 \uaddc\ubaa8\uc5d0 \ub9de\ub294 \ud574\uacb0\ucc45\uc744 \ucc3e\ub294 \uac83.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc801\ud569\ud55c \ud68c\uacc4 \uc9c0\uc6d0 \uc194\ub8e8\uc158\uc744 \uc120\ud0dd\ud558\uba74 \uae30\uc5c5\uc740 \uc790\uc6d0\uc744 \uc808\uc57d\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae09\uc5ec, \uc138\uae08 \ubc0f \ubcf4\ud5d8 \ub370\uc774\ud130\ub97c \uc815\ud655\ud558\uace0 \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed nh\u00e2n s\u1ef1, ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c g\u1ed3m b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9050","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\/9050","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=9050"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9050\/revisions"}],"predecessor-version":[{"id":9056,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9050\/revisions\/9056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9054"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}