{"id":8706,"date":"2026-05-28T09:43:55","date_gmt":"2026-05-28T02:43:55","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8706"},"modified":"2026-05-28T09:43:55","modified_gmt":"2026-05-28T02:43:55","slug":"cong-van-5973-bni-qldni","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft C\u00f4ng v\u0103n 5973\/BNI-QLDNI"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh mang t\u00ednh l\u1ecbch s\u1eed c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1edbi vi\u1ec7c h\u00e0ng lo\u1ea1t c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o th\u1ef1c ti\u1ec5n. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, vi\u1ec7c c\u1eadp nh\u1eadt nhanh ch\u00f3ng, ch\u00ednh x\u00e1c c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan thu\u1ebf tr\u1ef1c qu\u1ea3n l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch h\u1ee3p ph\u00e1p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n mang t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng r\u00f5 r\u00e0ng nh\u1ea5t, th\u00e1o g\u1ee1 tr\u1ef1c ti\u1ebfp c\u00e1c n\u00fat th\u1eaft th\u1ef1c t\u1ebf trong c\u00f4ng t\u00e1c t\u00ednh l\u01b0\u01a1ng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i ch\u00ednh l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-5973-mien-thue-tncn-tien-lam-viec-ban-dem-lam-them-gio-nhu-the-nao-138091273.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> do C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc Ninh ban h\u00e0nh ng\u00e0y 12\/5\/2026. C\u00f4ng v\u0103n n\u00e0y \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng h\u01b0\u1edbng d\u1eabn h\u1ebft s\u1ee9c c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam, c\u0169ng nh\u01b0 ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p n\u0103m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh t\u1ed1i \u01b0u, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI c\u00f9ng c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf TNCN m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .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\/ru\/cong-van-5973-bni-qldni\/#Tong_quan_ve_Cong_van_5973BNI-QLDNI\" >T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/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\/ru\/cong-van-5973-bni-qldni\/#Huong_dan_mien_thue_TNCN_tien_lam_them_gio_lam_dem_theo_Cong_van_5973BNI-QLDNI\" >H\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf TNCN ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Quy_dinh_mien_thue_tai_Luat_Thue_thu_nhap_ca_nhan_2025\" >Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Thoi_diem_xac_dinh_thu_nhap_chiu_thue_va_hieu_luc_thi_hanh\" >Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/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\/ru\/cong-van-5973-bni-qldni\/#Cach_hach_toan_va_ho_so_giai_trinh_thuc_te_theo_Cong_van_5973BNI-QLDNI\" >C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Muc_giam_tru_gia_canh_ap_dung_tu_nam_2026_la_bao_nhieu\" >M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Chi_tiet_muc_giam_tru_gia_canh_theo_Nghi_quyet_1102025UBTVQH15\" >Chi ti\u1ebft m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15<\/a><\/li><\/ul><\/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\/ru\/cong-van-5973-bni-qldni\/#Truong_hop_mien_thue_TNCN_05_nam_cho_nhan_luc_cong_nghe_so_chat_luong_cao\" >Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf TNCN 05 n\u0103m cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao<\/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\/ru\/cong-van-5973-bni-qldni\/#Ke_toan_doanh_nghiep_nam_ro_dieu_kien_mien_thue_TNCN\" >K\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNCN\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\/ru\/cong-van-5973-bni-qldni\/#Tac_dong_cua_Cong_van_5973BNI-QLDNI_doi_voi_cong_tac_ke_toan_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/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\/ru\/cong-van-5973-bni-qldni\/#So_sanh_cach_tinh_thue_TNCN_doi_voi_thu_nhap_lam_them_gio_giua_quy_dinh_cu_va_huong_dan_moi_theo_Cong_van_5973BNI-QLDNI\" >So s\u00e1nh c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp l\u00e0m th\u00eam gi\u1edd gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1edbi theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Cau_hoi_thuong_gap_ve_Cong_van_5973BNI-QLDNI\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Khoan_tien_luong_tra_cho_ngay_phep_chua_nghi_co_duoc_mien_thue_100_trong_moi_truong_hop_khong\" >Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 100% trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Ke_toan_khi_ke_khai_thue_TNCN_ap_dung_muc_giam_tru_gia_canh_moi_tu_khi_nao\" >K\u1ebf to\u00e1n khi k\u00ea khai thu\u1ebf TNCN \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi t\u1eeb khi n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-5973-bni-qldni\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Cong_van_5973BNI-QLDNI\"><\/span><b>T\u1ed5ng quan v\u1ec1 C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8707\" aria-describedby=\"caption-attachment-8707\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8707\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-Cong-van-5973_BNI-QLDNI.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft C\u00f4ng v\u0103n 5973\/BNI-QLDNI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-Cong-van-5973_BNI-QLDNI.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-Cong-van-5973_BNI-QLDNI-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-Cong-van-5973_BNI-QLDNI-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-Cong-van-5973_BNI-QLDNI-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-Cong-van-5973_BNI-QLDNI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8707\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o ng\u00e0y 12\/5\/2026, C\u1ee5c Thu\u1ebf t\u1ec9nh B\u1eafc Ninh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn s\u1ed1 C\u00f4ng v\u0103n 5973\/BNI-QLDNI. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a v\u0103n b\u1ea3n n\u00e0y l\u00e0 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI l\u00e0 ph\u1ea3n \u1ee9ng nghi\u1ec7p v\u1ee5 nhanh ch\u00f3ng v\u00e0 c\u1ea7n thi\u1ebft tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh c\u0103n b\u1ea3n c\u1ee7a <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-thu-nhap-ca-nhan-2025-so-109-2025-QH15-665870.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">.<\/span><\/strong> V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n lao \u0111\u1ed9ng, lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c tranh ch\u1ea5p hay c\u00e1ch hi\u1ec3u m\u01a1 h\u1ed3 gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong giai \u0111o\u1ea1n chuy\u1ec3n giao lu\u1eadt c\u0169 &#8211; lu\u1eadt m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_mien_thue_TNCN_tien_lam_them_gio_lam_dem_theo_Cong_van_5973BNI-QLDNI\"><\/span><b>H\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf TNCN ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8708\" aria-describedby=\"caption-attachment-8708\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8708\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-5973_BNI-QLDNI-huong-dan-mien-thue-TNCN-cho-tien-lam-them-gio-lam-dem.jpg\" alt=\"C\u00f4ng v\u0103n 5973\/BNI-QLDNI h\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf TNCN cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-5973_BNI-QLDNI-huong-dan-mien-thue-TNCN-cho-tien-lam-them-gio-lam-dem.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-5973_BNI-QLDNI-huong-dan-mien-thue-TNCN-cho-tien-lam-them-gio-lam-dem-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-5973_BNI-QLDNI-huong-dan-mien-thue-TNCN-cho-tien-lam-them-gio-lam-dem-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-5973_BNI-QLDNI-huong-dan-mien-thue-TNCN-cho-tien-lam-them-gio-lam-dem-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cong-van-5973_BNI-QLDNI-huong-dan-mien-thue-TNCN-cho-tien-lam-them-gio-lam-dem-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8708\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 5973\/BNI-QLDNI h\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf TNCN cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m s\u00e1ng l\u1edbn nh\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c mong ch\u1edd nh\u1ea5t trong c\u00e1c c\u1ea3i c\u00e1ch thu\u1ebf l\u1ea7n n\u00e0y ch\u00ednh l\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ed1ng hi\u1ebfn ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh. C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u00e3 c\u1ee5 th\u1ec3 h\u00f3a n\u1ed9i dung n\u00e0y d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng lu\u1eadt \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_mien_thue_tai_Luat_Thue_thu_nhap_ca_nhan_2025\"><\/span><b>Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc \u0111\u00e2y, Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam cao h\u01a1n so v\u1edbi m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. C\u00e1ch t\u00ednh to\u00e1n n\u00e0y v\u00f4 h\u00ecnh trung t\u1ea1o ra s\u1ef1 ph\u1ee9c t\u1ea1p l\u1edbn cho b\u1ed9 ph\u1eadn C&amp;B (b\u00f9 tr\u1eeb, t\u00ednh to\u00e1n t\u1ef7 l\u1ec7 ch\u00eanh l\u1ec7ch t\u1eeb 150%, 200% \u0111\u1ebfn 300%).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, b\u01b0\u1edbc sang n\u0103m 2026, t\u1ea1i Kho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201cTi\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u00e3 m\u1edf r\u1ed9ng ph\u1ea1m vi \u01b0u \u0111\u00e3i m\u1ed9t c\u00e1ch tri\u1ec7t \u0111\u1ec3 v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. To\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u00e3 t\u00e1i kh\u1eb3ng \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_xac_dinh_thu_nhap_chiu_thue_va_hieu_luc_thi_hanh\"><\/span><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed1i quan h\u1ec7 bi\u1ec7n ch\u1ee9ng gi\u1eefa th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 thu nh\u1eadp v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a lu\u1eadt m\u1edbi \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai m\u1ed1c th\u1eddi gian. T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eb7t kh\u00e1c, v\u1ec1 m\u1eb7t hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0110i\u1ec1u 29 Lu\u1eadt thu\u1ebf TNCN 2025 quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf TNCN n\u0103m 2026 th\u00ec c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u1ec1u thu\u1ed9c di\u1ec7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 <\/span><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u00f9 Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026 nh\u01b0ng ri\u00eang \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam, ph\u00e9p n\u0103m), ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 cho to\u00e0n b\u1ed9 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, t\u1ee9c t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_hach_toan_va_ho_so_giai_trinh_thuc_te_theo_Cong_van_5973BNI-QLDNI\"><\/span><b>C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u00e2y d\u1ef1ng b\u1ea3ng l\u01b0\u01a1ng v\u00e0 t\u00ednh to\u00e1n thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/qu\u00fd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m 2026, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng c\u00e1c danh m\u1ee5c thu nh\u1eadp tr\u00ean phi\u1ebfu l\u01b0\u01a1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf: Ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p n\u1eb1m ngo\u00e0i danh m\u1ee5c mi\u1ec5n thu\u1ebf. Nh\u00f3m n\u00e0y s\u1ebd t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp mi\u1ec5n thu\u1ebf: Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam. Theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI, to\u00e0n b\u1ed9 ph\u1ea7n thu nh\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a th\u00e1ng\/qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p: Kho\u1ea3n ti\u1ec1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eadp trung v\u00e0o k\u1ef3 l\u01b0\u01a1ng cu\u1ed1i n\u0103m ho\u1eb7c khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. D\u1ef1a tr\u00ean tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI, kho\u1ea3n thu nh\u1eadp n\u00e0y c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf n\u00e0y tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf khi thanh tra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng l\u00e0m th\u00eam gi\u1edd c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng chi ti\u1ebft th\u1ec3 hi\u1ec7n r\u00f5 \u0111\u01a1n gi\u00e1 l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd theo \u0111\u00fang Lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_giam_tru_gia_canh_ap_dung_tu_nam_2026_la_bao_nhieu\"><\/span><b>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5973\/BNI-QLDNI v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169ng ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i mang t\u00ednh l\u1ecbch s\u1eed trong m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_tiet_muc_giam_tru_gia_canh_theo_Nghi_quyet_1102025UBTVQH15\"><\/span><b>Chi ti\u1ebft m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 chi ph\u00ed sinh ho\u1ea1t th\u1ef1c t\u1ebf, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15. N\u00eau r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf (b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean m\u1ee9c 15.500.000\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186.000.000\/n\u0103m).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb n\u00e0y ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_mien_thue_TNCN_05_nam_cho_nhan_luc_cong_nghe_so_chat_luong_cao\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf TNCN 05 n\u0103m cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8709\" aria-describedby=\"caption-attachment-8709\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8709\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Mien-thue-TNCN-05-nam-cho-nhan-luc-cong-nghe-so-chat-luong-cao-theo-Cong-van-5973_BNI-QLDNI.jpg\" alt=\"Mi\u1ec5n thu\u1ebf TNCN 05 n\u0103m cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Mien-thue-TNCN-05-nam-cho-nhan-luc-cong-nghe-so-chat-luong-cao-theo-Cong-van-5973_BNI-QLDNI.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Mien-thue-TNCN-05-nam-cho-nhan-luc-cong-nghe-so-chat-luong-cao-theo-Cong-van-5973_BNI-QLDNI-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Mien-thue-TNCN-05-nam-cho-nhan-luc-cong-nghe-so-chat-luong-cao-theo-Cong-van-5973_BNI-QLDNI-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Mien-thue-TNCN-05-nam-cho-nhan-luc-cong-nghe-so-chat-luong-cao-theo-Cong-van-5973_BNI-QLDNI-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Mien-thue-TNCN-05-nam-cho-nhan-luc-cong-nghe-so-chat-luong-cao-theo-Cong-van-5973_BNI-QLDNI-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8709\" class=\"wp-caption-text\">Mi\u1ec5n thu\u1ebf TNCN 05 n\u0103m cho nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 mi\u1ec5n thu\u1ebf l\u00e0m th\u00eam gi\u1edd theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f2n m\u1edf ra m\u1ed9t ch\u00ednh s\u00e1ch v\u00f4 c\u00f9ng \u01b0u vi\u1ec7t nh\u1eb1m thu h\u00fat nh\u00e2n t\u00e0i cho c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p m\u0169i nh\u1ecdn. \u0110\u00f3 l\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf TNCN trong v\u00f2ng 05 n\u0103m \u0111\u1ed1i v\u1edbi nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_nam_ro_dieu_kien_mien_thue_TNCN\"><\/span><b>K\u1ebf to\u00e1n doanh nghi\u1ec7p n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf TNCN\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00e1c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n ho\u1ea1t \u0111\u1ed9ng c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 trong khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh m\u1ee5c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 qu\u1ef9 m\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m 50% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_Cong_van_5973BNI-QLDNI_doi_voi_cong_tac_ke_toan_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8710\" aria-describedby=\"caption-attachment-8710\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8710\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Cong-van-5973_BNI-QLDNI-doi-voi-cong-tac-ke-toan-doanh-nghiep.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Cong-van-5973_BNI-QLDNI-doi-voi-cong-tac-ke-toan-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Cong-van-5973_BNI-QLDNI-doi-voi-cong-tac-ke-toan-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Cong-van-5973_BNI-QLDNI-doi-voi-cong-tac-ke-toan-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Cong-van-5973_BNI-QLDNI-doi-voi-cong-tac-ke-toan-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tac-dong-cua-Cong-van-5973_BNI-QLDNI-doi-voi-cong-tac-ke-toan-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8710\" class=\"wp-caption-text\">T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng song h\u00e0nh Lu\u1eadt thu\u1ebf TNCN 2025, Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1eeb C\u00f4ng v\u0103n 5973\/BNI\/QLDNI \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 c\u1ea3 m\u1eb7t h\u1ec7 th\u1ed1ng l\u1eabn ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c t\u1ef1 duy tr\u00ec m\u1ed9t b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 \u0111\u1ee7 nh\u1ea1y b\u00e9n \u0111\u1ec3 t\u1ef1 c\u1eadp nh\u1eadt, h\u1ea1ch to\u00e1n chu\u1ea9n x\u00e1c c\u00e1c thay \u0111\u1ed5i ph\u00e1p lu\u1eadt d\u1ed3n d\u1eadp n\u00e0y lu\u00f4n l\u00e0 m\u1ed9t b\u00e0i to\u00e1n chi ph\u00ed. Do \u0111\u00f3, vi\u1ec7c chuy\u1ec3n giao c\u00f4ng t\u00e1c n\u00e0y cho c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-thue\/\"> d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap doanh nghi\u1ec7p v\u1eeba \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i v\u1ec1 ph\u00e1p l\u00fd, v\u1eeba c\u00f3 th\u1ec3 tinh g\u1ecdn t\u1ed1i \u0111a b\u1ed9 m\u00e1y v\u1eadn h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 vi\u1ec7c tri\u1ec3n khai th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p di\u1ec5n ra hanh th\u00f4ng, tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 khi quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng n\u00ean tham kh\u1ea3o ngay c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng: Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf m\u1edbi \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 1\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch bi\u1ec7t c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p n\u0103m th\u00e0nh c\u00e1c kho\u1ea3n m\u1ee5c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb: R\u00e0 so\u00e1t b\u1ea3ng ch\u1ea5m c\u00f4ng ngo\u00e0i gi\u1edd, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd khi gi\u1ea3i tr\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t danh s\u00e1ch nh\u00e2n s\u1ef1 c\u00f4ng ngh\u1ec7 cao (n\u1ebfu c\u00f3) \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNCN 05 n\u0103m theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb C\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi t\u1edd khai, m\u1eabu bi\u1ec3u khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n khi tri\u1ec3n khai c\u00e1c nghi\u1ec7p v\u1ee5 chuy\u1ec3n ti\u1ebfp ph\u1ee9c t\u1ea1p c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2026, ph\u01b0\u01a1ng \u00e1n ch\u1ee7 \u0111\u1ed9ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\"> thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb b\u00ean ngo\u00e0i \u0111\u1ec3 r\u00e0 so\u00e1t t\u1ed5ng th\u1ec3 ch\u1ee9ng t\u1eeb, gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc chuy\u1ec3n ti\u1ebfp s\u1ebd mang l\u1ea1i s\u1ef1 y\u00ean t\u00e2m tuy\u1ec7t \u0111\u1ed1i cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_cach_tinh_thue_TNCN_doi_voi_thu_nhap_lam_them_gio_giua_quy_dinh_cu_va_huong_dan_moi_theo_Cong_van_5973BNI-QLDNI\"><\/span><b>So s\u00e1nh c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp l\u00e0m th\u00eam gi\u1edd gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1edbi theo C\u00f4ng v\u0103n 5973\/BNI-QLDNI.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t c\u1ee7a quy \u0111\u1ecbnh m\u1edbi, c\u00f9ng MAN &#8211; Master Accountant Network xem x\u00e9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed nh\u00e2n s\u1ef1 A c\u00f3 m\u1ee9c l\u01b0\u01a1ng ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng l\u00e0 200.000\/gi\u1edd. Khi l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ch\u1ee7 nh\u1eadt, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u1ea3 m\u1ee9c l\u01b0\u01a1ng 400.000\/gi\u1edd t\u01b0\u01a1ng 200%.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo quy \u0111\u1ecbnh c\u0169:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n c\u00f2n ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n t\u01b0\u01a1ng \u1ee9ng ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u1eabn ph\u1ea3i c\u1ed9ng v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ec3 t\u00ednh l\u0169y ti\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo h\u01b0\u1edbng d\u1eabn m\u1edbi c\u1ee7a C\u00f4ng v\u0103n 5973\/BNI-QLDNI:<\/b><span style=\"font-weight: 400;\"> To\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd tr\u1ecb gi\u00e1 400.000\/gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN ho\u00e0n to\u00e0n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea3i c\u00e1ch c\u1ef1c k\u1ef3 l\u1edbn gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c t\u00ednh to\u00e1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_5973BNI-QLDNI\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 5973\/BNI-QLDNI<\/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=\"Khoan_tien_luong_tra_cho_ngay_phep_chua_nghi_co_duoc_mien_thue_100_trong_moi_truong_hop_khong\"><\/span>Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 100% trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p 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 ho\u00e0n to\u00e0n. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd s\u1ef1 t\u01b0\u01a1ng quan gi\u1eefa Lu\u1eadt Thu\u1ebf TNCN v\u00e0 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. Theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ec9 chi tr\u1ea3 ti\u1ec1n c\u00f4ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p n\u0103m b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m.                    <\/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=\"Ke_toan_khi_ke_khai_thue_TNCN_ap_dung_muc_giam_tru_gia_canh_moi_tu_khi_nao\"><\/span>K\u1ebf to\u00e1n khi k\u00ea khai thu\u1ebf TNCN \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi t\u1eeb khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tL\u01b0u \u00fd k\u1ebf to\u00e1n khi k\u00ea khai thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi ngay t\u1eeb k\u1ef3 khai thu\u1ebf t\u1ea1m t\u00ednh th\u00e1m 01\/2026 ho\u1eb7c Qu\u00fd I\/2026.                    <\/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\": \"Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 100% trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p 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 ho\u00e0n to\u00e0n. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd s\u1ef1 t\u01b0\u01a1ng quan gi\u1eefa Lu\u1eadt Thu\u1ebf TNCN v\u00e0 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. Theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ec9 chi tr\u1ea3 ti\u1ec1n c\u00f4ng cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p n\u0103m b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m.\"\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\": \"K\u1ebf to\u00e1n khi k\u00ea khai thu\u1ebf TNCN \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi t\u1eeb khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"L\u01b0u \u00fd k\u1ebf to\u00e1n khi k\u00ea khai thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi ngay t\u1eeb k\u1ef3 khai thu\u1ebf t\u1ea1m t\u00ednh th\u00e1m 01\/2026 ho\u1eb7c Qu\u00fd I\/2026.\"\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>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 5973\/BNI-QLDNI l\u00e0 m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 v\u00f4 c\u00f9ng k\u1ecbp th\u1eddi v\u00e0 thi\u1ebft th\u1ef1c trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh thu\u1ebf c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i l\u1edbn. B\u1eb1ng vi\u1ec7c l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng v\u00e0 kh\u1eb3ng \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf to\u00e0n di\u1ec7n \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam v\u00e0 ch\u01b0a ngh\u1ec9 ph\u00e9p ph\u00e1t sinh trong su\u1ed1t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7\u00a0 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><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>\n","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2026, \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u00ecnh mang t\u00ednh l\u1ecbch s\u1eed c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam v\u1edbi vi\u1ec7c h\u00e0ng lo\u1ea1t c\u00e1c quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o th\u1ef1c ti\u1ec5n. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8706"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8706\/revisions"}],"predecessor-version":[{"id":8711,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8706\/revisions\/8711"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8707"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8706"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}