{"id":7398,"date":"2026-01-27T21:34:26","date_gmt":"2026-01-28T04:34:26","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7398"},"modified":"2026-01-29T20:15:07","modified_gmt":"2026-01-30T03:15:07","slug":"tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/","title":{"rendered":"\u5173\u4e8e\u786e\u5b9a\u5916\u56fd\u52b3\u52a8\u8005\u5c45\u4f4f\u8eab\u4efd\u548c\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8bf4\u660e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u7ba1\u7406\u5916\u7c4d\u5458\u5de5\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e00\u76f4\u662f\u4f1a\u8ba1\u548c\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u9762\u4e34\u7684\u4e00\u9879\u6311\u6218\u3002\u8fd1\u65e5\uff0c\u897f\u5b81\u7701\u7a0e\u52a1\u5c40\u4e8e2025\u5e7412\u67084\u65e5\u53d1\u5e03\u4e86\u7b2c3363\/TNI-QLDN1\u53f7\u516c\u51fd\uff0c\u5c31\u5c45\u7559\u8eab\u4efd\u76f8\u5173\u95ee\u9898\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u672c\u6587\u5c06\u5bf9 111\/2013\/TT-BTC \u53f7\u901a\u77e5\u53ca\u76f8\u5173\u6587\u4ef6\u4e2d\u7684\u89c4\u5b9a\u8fdb\u884c\u8be6\u7ec6\u5206\u6790\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5728 2026 \u5e74\u9075\u5b88\u7a0e\u6cd5\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/17YI3GDJyKaavPiycFU5RufJpCCJh-ZhI\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\" >\u786e\u5b9a\u7eb3\u7a0e\u4eba\u53ca\u5176\u6536\u5165\u8303\u56f4\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_cu_tru\" >\u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u4eba\u58eb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ca_nhan_khong_cu_tru\" >\u975e\u5c45\u6c11\u4e2a\u4eba<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Can_cu_va_Phuong_phap_tinh_thue_TNCN\" >\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u4f9d\u636e\u548c\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_cu_tru\" >\u5bf9\u4e8e\u5c45\u6c11\u4e2a\u4eba<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Doi_voi_ca_nhan_khong_cu_tru\" >\u5bf9\u4e8e\u975e\u5c45\u6c11\u4e2a\u4eba<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\" >\u6263\u9664\u9879\uff1a\u5916\u56fd\u4eba\u7279\u522b\u8bf4\u660e<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh\" >\u4e2a\u4eba\u6263\u9664<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\" >\u5883\u5916\u5f3a\u5236\u6027\u4e2a\u4eba\u6263\u9664<\/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\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\" >\u4f01\u4e1a\u6709\u8d23\u4efb\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u5e76\u7533\u62a5\u7eb3\u7a0e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Quyet_toan_thue_cho_nam_dau_tien\" >\u7b2c\u4e00\u5e74\u7684\u7a0e\u52a1\u7ed3\u7b97<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\" >\u4f01\u4e1a\u8058\u7528\u5916\u7c4d\u5458\u5de5\u65f6\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u505a\u7684\u5408\u89c4\u6027\u68c0\u67e5\u6e05\u5355\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tinh-trang-cu-tru-thue-tncn-lao-dong-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_nop_thue_va_pham_vi_thu_nhap\"><\/span><b>\u786e\u5b9a\u7eb3\u7a0e\u4eba\u53ca\u5176\u6536\u5165\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 111\/2013\/TT-BTC \u53f7\u901a\u77e5\u7b2c 1 \u6761\u89c4\u5b9a\uff0c\u4e2a\u4eba\u5728\u8d8a\u5357\u7684\u7eb3\u7a0e\u4e49\u52a1\u5b8c\u5168\u53d6\u51b3\u4e8e\u5176\u662f\u5c45\u6c11\u8fd8\u662f\u975e\u5c45\u6c11\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_cu_tru\"><\/span><b>\u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u4eba\u58eb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c45\u6c11\u662f\u6307\u7b26\u5408\u4e0b\u5217\u6761\u4ef6\u4e4b\u4e00\u7684\u4eba\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u505c\u7559\u65f6\u95f4\uff1a\u60a8\u5fc5\u987b\u5728\u4e00\u4e2a\u81ea\u7136\u5e74\u5185\u6216\u5728\u62b5\u8fbe\u8d8a\u5357\u4e4b\u65e5\u8d77\u8fde\u7eed12\u4e2a\u6708\u5185\u505c\u7559183\u5929\u6216\u4ee5\u4e0a\u3002\u62b5\u8fbe\u548c\u79bb\u5f00\u65e5\u671f\u5747\u6309\u4e00\u5929\u8ba1\u7b97\uff08\u4ee5\u60a8\u62a4\u7167\u4e0a\u7684\u5165\u5883\u548c\u51fa\u5883\u7ae0\u4e3a\u51c6\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u4e8e\u5c45\u4f4f\u6743\uff1a\u5728\u4ee5\u4e0b\u4e24\u79cd\u60c5\u51b5\u4e0b\u4e4b\u4e00\u62e5\u6709\u8d8a\u5357\u6c38\u4e45\u5c45\u7559\u6743\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u6c38\u4e45\u5c45\u7559\u5361\u6216\u4e34\u65f6\u5c45\u7559\u5361\u4e0a\u6ce8\u660e\u5df2\u767b\u8bb0\u7684\u6c38\u4e45\u5c45\u4f4f\u5730\u5740\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u62e5\u6709\u79df\u671f\u4e3a 183 \u5929\u6216\u4ee5\u4e0a\u7684\u51fa\u79df\u623f\u5c4b\uff08\u8be5\u79df\u671f\u4e3a\u7eb3\u7a0e\u5e74\u5ea6\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6536\u5165\u8303\u56f4\uff1a\u5c45\u6c11\u4e2a\u4eba\u65e0\u8bba\u5728\u8d8a\u5357\u5883\u5185\u8fd8\u662f\u5883\u5916\u8d5a\u53d6\u7684\u6536\u5165\uff08\u5168\u7403\u6536\u5165\uff09\u5747\u987b\u7f34\u7eb3\u6240\u5f97\u7a0e\uff0c\u65e0\u8bba\u6536\u5165\u5728\u4f55\u5904\u652f\u4ed8\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_cu_tru\"><\/span><b>\u975e\u5c45\u6c11\u4e2a\u4eba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u7b26\u5408\u4e0a\u8ff0\u6761\u4ef6\u8005\u987b\u7f34\u7eb3\u6240\u5f97\u7a0e\u3002\u5e94\u7a0e\u6536\u5165\u8303\u56f4\u4ec5\u9650\u4e8e\u5728\u8d8a\u5357\u5883\u5185\u53d6\u5f97\u7684\u3001\u56e0\u5728\u8d8a\u5357\u5883\u5185\u5de5\u4f5c\u800c\u83b7\u5f97\u7684\u6536\u5165\uff0c\u65e0\u8bba\u8be5\u6536\u5165\u5728\u4f55\u5904\u6536\u53d6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_va_Phuong_phap_tinh_thue_TNCN\"><\/span><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u4f9d\u636e\u548c\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e 111\/2013\/TT-BTC \u53f7\u901a\u77e5\u7b2c 7 \u6761\u548c\u7b2c 18 \u6761\u7684\u89c4\u5b9a\uff0c\u5c45\u4f4f\u8eab\u4efd\u7684\u5dee\u5f02\u4f1a\u5bfc\u81f4\u5b8c\u5168\u4e0d\u540c\u7684\u7a0e\u6536\u8ba1\u7b97\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_cu_tru\"><\/span><b>\u5bf9\u4e8e\u5c45\u6c11\u4e2a\u4eba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u6309\u7d2f\u8fdb\u7a0e\u7387\u8868\u8ba1\u7b97\uff087 \u4e2a\u7a0e\u7387\u6863\u6b21\uff0c\u4ece 5% \u5230 35%\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u98df\u8c31\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e94\u7f34\u989d = \u5e94\u7a0e\u6536\u5165 \u00d7 \u7a0e\u7387<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u91cc\u9762\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u5e94\u7a0e\u6536\u5165 = \u5e94\u7a0e\u6536\u76ca \u2013 \u6263\u9664\u989d<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru\"><\/span><b>\u5bf9\u4e8e\u975e\u5c45\u6c11\u4e2a\u4eba<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7a0e\u6b3e\u6309\u5b8c\u6574\u7a0e\u7387\u8868\u8ba1\u7b97\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u98df\u8c31\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><b>\u5e94\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e = \u5de5\u8d44\u53ca\u85aa\u91d1\u5e94\u7a0e\u6536\u5165 \u00d7 \u7a0e\u7387 20%<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u975e\u5c45\u6c11\u4e2a\u4eba\u6ca1\u6709\u8d44\u683c\u4eab\u53d7\u4e2a\u4eba\u6263\u9664\u6216\u4fdd\u9669\u6263\u9664\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_Luu_y_dac_biet_cho_nguoi_nuoc_ngoai\"><\/span><b>\u6263\u9664\u9879\uff1a\u5916\u56fd\u4eba\u7279\u522b\u8bf4\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c9\u6761\uff0c\u5c45\u6c11\u4e2a\u4eba\u6709\u6743\u4eab\u53d7\u4ee5\u4e0b\u7a0e\u6536\u51cf\u514d\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh\"><\/span><b>\u4e2a\u4eba\u6263\u9664<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u652f\u4ed8\u57fa\u672c\u751f\u6d3b\u5f00\u652f\uff0c\u7a0e\u6cd5\u5141\u8bb8\u5c45\u4f4f\u5728\u65b0\u897f\u5170\u7684\u5916\u56fd\u5de5\u4eba\u4ece\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u7279\u5b9a\u7684\u4e2a\u4eba\u514d\u7a0e\u989d\uff0c\u7136\u540e\u518d\u8ba1\u7b97\u7a0e\u6b3e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6211\u81ea\u5df1\u6bcf\u6708\u9884\u7b97\uff1a11,000,000 \u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bb6\u5c5e\uff1a\u6bcf\u4eba\u6bcf\u6708 4,400,000 \u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> \u5916\u56fd\u516c\u6c11\u9700\u8981\u4e3a\u5176\u53d7\u629a\u517b\u4eba\u767b\u8bb0\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\uff0c\u5e76\u63d0\u4f9b\u7ecf\u9886\u4e8b\u9986\u8ba4\u8bc1\u5e76\u7531\u8ba4\u8bc1\u7ffb\u8bd1\u4eba\u5458\u7ffb\u8bd1\u7684\u8bc1\u660e\u6587\u4ef6\uff08\u51fa\u751f\u8bc1\u660e\u3001\u76d1\u62a4\u6743\u8bc1\u660e\u7b49\uff09\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_tru_gia_canh_bat_buoc_tai_nuoc_ngoai\"><\/span><b>\u5883\u5916\u5f3a\u5236\u6027\u4e2a\u4eba\u6263\u9664<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c9\u6761\u7b2c2\u6b3ec\u9879\u7684\u91cd\u8981\u5185\u5bb9\u3002\u5728\u8d8a\u5357\u5c45\u4f4f\u5e76\u7f34\u7eb3\u5176\u56fd\u7c4d\u56fd\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\uff08\u4f8b\u5982\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u6216\u7c7b\u4f3c\u5f3a\u5236\u6027\u4fdd\u9669\uff09\u7684\u5916\u56fd\u516c\u6c11\u6709\u6743\u4ece\u5176\u5728\u8d8a\u5357\u7684\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u8fd9\u4e9b\u4fdd\u9669\u8d39\u3002<\/span><\/p>\n<p><b>\u5fc5\u9700\u7684\uff1a<\/b><span style=\"font-weight: 400;\"> \u9700\u8981\u63d0\u4f9b\u5916\u56fd\u6536\u5165\u652f\u4ed8\u673a\u6784\u6216\u4e3b\u7ba1\u673a\u5173\u51fa\u5177\u7684\u8bc1\u660e\u5df2\u7f34\u7eb3\u4fdd\u9669\u8d39\u91d1\u989d\u7684\u6587\u4ef6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khau_tru_va_ke_khai_cua_Doanh_nghiep\"><\/span><b>\u4f01\u4e1a\u6709\u8d23\u4efb\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u5e76\u7533\u62a5\u7eb3\u7a0e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c111\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c25\u6761\u89c4\u5b9a\uff0c\u652f\u4ed8\u6536\u5165\u7684\u673a\u6784\u8d1f\u6709\u4ee5\u4e0b\u8d23\u4efb\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e34\u65f6\u9884\u6263\u7a0e\uff1a\u5728\u652f\u4ed8\u6536\u5165\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u7d2f\u8fdb\u7a0e\u7387\uff08\u5982\u679c\u9884\u8ba1\u662f\u5c45\u6c11\uff09\u6216 20% \u8868\u683c\uff08\u5982\u679c\u662f\u975e\u5c45\u6c11\uff09\u6839\u636e\u5408\u540c\u5de5\u65f6\u548c\u5b9e\u9645\u5de5\u65f6\u6765\u786e\u5b9a\u4e34\u65f6\u9884\u6263\u7a0e\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51fa\u5177\u7a0e\u52a1\u6263\u9664\u8bc1\u660e\uff1a\u5f53\u5458\u5de5\u63d0\u51fa\u8981\u6c42\u65f6\uff0c\u4f01\u4e1a\u5fc5\u987b\u51fa\u5177\u8bc1\u660e\uff0c\u4ee5\u4fbf\u5458\u5de5\u65e5\u540e\u5b8c\u6210\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quyet_toan_thue_cho_nam_dau_tien\"><\/span><b>\u7b2c\u4e00\u5e74\u7684\u7a0e\u52a1\u7ed3\u7b97<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u53ca\u7b2c 3363 \u53f7\u516c\u51fd\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u5f3a\u8c03\u4e86\u4ee5\u4e0b\u60c5\u51b5\uff1a\u67d0\u4eba\u5728\u7b2c\u4e00\u5e74\u5185\u4e8e\u8d8a\u5357\u505c\u7559\u7684\u65f6\u95f4\u5c11\u4e8e 183 \u5929\uff0c\u4f46\u8fde\u7eed 12 \u4e2a\u6708\u7684\u603b\u505c\u7559\u5929\u6570\u4e3a 183 \u5929\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\uff1a\u7ed3\u7b97\u5fc5\u987b\u5728\u8fde\u7eed 12 \u4e2a\u6708\u7ed3\u675f\u540e\u7684 90 \u5929\u5185\u5b8c\u6210\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\uff1a\u7ed3\u7b97\u4ee5\u65e5\u5386\u5e74\u4e3a\u51c6\u3002\u4e3a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\uff0c\u7b2c\u4e00\u5e74\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\uff08\u91cd\u53e0\u90e8\u5206\uff09\u5c06\u4ece\u7b2c\u4e8c\u5e74\u5e94\u7f34\u7eb3\u7684\u7a0e\u6b3e\u4e2d\u6263\u9664\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_tuan_thu_cho_ke_toan_khi_doanh_nghiep_co_nguoi_lao_dong_nuoc_ngoai\"><\/span><b>\u4f01\u4e1a\u8058\u7528\u5916\u7c4d\u5458\u5de5\u65f6\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u505a\u7684\u5408\u89c4\u6027\u68c0\u67e5\u6e05\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7a0e\u52a1\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u4e0d\u51fa\u73b0\u4efb\u4f55\u9519\u8bef\uff0c\u4f01\u4e1a\u5e94\u6ce8\u610f\u4ee5\u4e0b\u6587\u4ef6\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62a4\u7167\u8ffd\u8e2a\uff1a\u62cd\u6444\u62a4\u7167\u4e0a\u6240\u6709\u6709\u51fa\u5165\u5883\u7ae0\u7684\u9875\u9762\uff0c\u4ee5\u4fbf\u51c6\u786e\u8ba1\u7b97\u6bcf\u5e74\u7684\u505c\u7559\u5929\u6570\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c45\u4f4f\u8bb0\u5f55\uff1a\u4fdd\u5b58\u6709\u6548\u671f\u8d85\u8fc7 183 \u5929\u7684\u79df\u8d41\u534f\u8bae\u6216\u4e34\u65f6\u5c45\u4f4f\u8bb8\u53ef\u7684\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u56fd\u6587\u4ef6\uff1a\u786e\u4fdd\u6765\u81ea\u56fd\u5916\u7684\u6587\u4ef6\uff08\u6536\u5165\u8bc1\u660e\u3001\u4fdd\u9669\u6587\u4ef6\uff09\u7ecf\u8fc7\u9886\u4e8b\u9986\u8ba4\u8bc1\uff0c\u5728\u8d8a\u5357\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u7f34\u7a0e\uff1a\u63d0\u9192\u5458\u5de5\u662f\u5426\u9700\u8981\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9519\u8bef\u5730\u786e\u5b9a\u5c45\u6c11\u8eab\u4efd\u53ef\u80fd\u5bfc\u81f4\u5458\u5de5\u7a0e\u6b3e\u8ba1\u7b97\u9519\u8bef\uff08\u4f8b\u5982\u5c11\u7b97\u6216\u591a\u7b97\uff09\u3002\u4f01\u4e1a\u9700\u8981\u4e25\u683c\u9075\u5b88\u5b9e\u9645\u505c\u7559\u65f6\u95f4\u548c\u76f8\u5173\u51c6\u5219\uff08\u4f8b\u5982\u7b2c3363\/TNI-QLDN1\u53f7\u901a\u51fd\uff09\uff0c\u4ee5\u5c3d\u53ef\u80fd\u51c6\u786e\u5730\u5c65\u884c\u5176\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p><b>\u4fe1\u606f\u6765\u6e90\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 3363\/TNI-QLDN1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u51fd 111\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f5c\u8005\uff1aLuatVietnam<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u7ba1\u7406\u5916\u7c4d\u52b3\u5de5\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e00\u76f4\u662f\u4f1a\u8ba1\u548c\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u9762\u4e34\u7684\u4e00\u9879\u6311\u6218\u3002\u8fd1\u671f\uff0c\u897f\u5b81\u7701\u7a0e\u52a1\u5c40\u4e8e2025\u5e7412\u67084\u65e5\u53d1\u5e03\u4e86\u7b2c3363\/TNI-QLDN1\u53f7\u516c\u51fd\uff0c\u5c31\u6b64\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\uff0c\u4ee5\u660e\u786e\u76f8\u5173\u89c4\u5b9a[\u2026]<\/p>","protected":false},"author":4,"featured_media":7399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7398"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7398\/revisions"}],"predecessor-version":[{"id":7424,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7398\/revisions\/7424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7399"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}