{"id":9720,"date":"2026-09-04T16:14:21","date_gmt":"2026-09-04T09:14:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9720"},"modified":"2026-09-04T16:14:21","modified_gmt":"2026-09-04T09:14:21","slug":"cong-van-12004-ttphcm-qldn3","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 12004\/TTPHCM-QLDN3\uff1a\u9063\u6563\u8d39\u7684\u7a0e\u6536\u6263\u9664 (10%)\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u80e1\u5fd7\u660e\u5e02\u7a0e\u52a1\u5c40\u7b2c12004\/TTPHCM-QLDN3\u53f7\u516c\u51fd\u662f\u9488\u5bf9\u85aa\u8d44\u4f1a\u8ba1\u4eba\u5458\u9762\u4e34\u7684\u4e00\u4e2a\u5e38\u89c1\u95ee\u9898\u53d1\u5e03\u7684\u5b98\u65b9\u56de\u590d\uff1a\u5728\u5411\u79bb\u804c\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u548c\u6d25\u8d34\u65f6\uff0c\u662f\u5426\u9700\u8981\u6263\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT 10%\uff09\uff0c\u4ee5\u53ca\u6263\u7f34\u7684\u91d1\u989d\u3002\u9519\u8bef\u5e94\u7528\u53ef\u80fd\u5bfc\u81f4\u8ffd\u6eaf\u5f81\u7a0e\u548c\u8fc7\u5ea6\u6263\u7f34\uff0c\u4ece\u800c\u5bf9\u5458\u5de5\u9020\u6210\u4e0d\u5229\u5f71\u54cd\u3002\u672c\u6587\u7cfb\u7edf\u5730\u56de\u987e\u4e86\u4e0e\u7b2c12004\/TTPHCM-QLDN3\u53f7\u516c\u51fd\u76f8\u5173\u7684\u6240\u6709\u6cd5\u5f8b\u4f9d\u636e\uff0c\u65e8\u5728\u5e2e\u52a9\u4f1a\u8ba1\u548c\u4eba\u529b\u8d44\u6e90\u90e8\u95e8\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u5904\u7406\u4ed8\u6b3e\u4e8b\u5b9c\u3002<\/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\">\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\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#Can_cu_phap_ly_lam_nen_cho_Cong_van_12004TTPHCM-QLDN3\" >\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u516c\u51fd\u7684\u6cd5\u5f8b\u4f9d\u636e<\/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\/zh\/cong-van-12004-ttphcm-qldn3\/#Thu_nhap_chiu_thue_theo_Luat_Thue_thu_nhap_ca_nhan_2025\" >\u6839\u636e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/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\/zh\/cong-van-12004-ttphcm-qldn3\/#Khoan_thu_nhap_duoc_mien_thue_lien_quan_den_ngay_phep_chua_nghi\" >\u4e0e\u672a\u4f7f\u7528\u7684\u5047\u671f\u76f8\u5173\u7684\u514d\u7a0e\u6536\u5165\u3002<\/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\/zh\/cong-van-12004-ttphcm-qldn3\/#Nghia_vu_khau_tru_10_khi_chi_tra_cho_nguoi_khong_con_hop_dong_lao_dong\" >\u5728\u5411\u4e0d\u518d\u6709\u96c7\u4f63\u5408\u540c\u7684\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u65f6\uff0c\u6709\u4e49\u52a1\u6263\u9664 10%\u3002<\/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\/cong-van-12004-ttphcm-qldn3\/#Hieu_luc_ap_dung_theo_Dieu_69_Nghi_dinh_2532026ND-CP\" >\u6839\u636e\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c69\u6761\u7684\u89c4\u5b9a\uff0c\u751f\u6548\u65e5\u671f\u4e3a[\u65e5\u671f]\u3002<\/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\/cong-van-12004-ttphcm-qldn3\/#Noi_dung_tra_loi_chinh_thuc_tai_Cong_van_12004TTPHCM-QLDN3\" >\u5b98\u65b9\u7b54\u590d\u8f7d\u4e8e\u516c\u51fd 12004\/TTPHCM-QLDN3\u3002<\/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\/zh\/cong-van-12004-ttphcm-qldn3\/#Vi_du_minh_hoa_cach_ap_dung_Cong_van_12004TTPHCM-QLDN3\" >\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u5e94\u7528\u5b98\u65b9\u4fe1\u51fd 12004\/TTPHCM-QLDN3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#Nhung_sai_sot_doanh_nghiep_thuong_gap\" >\u5e38\u89c1\u7684\u5546\u4e1a\u9519\u8bef<\/a><\/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\/cong-van-12004-ttphcm-qldn3\/#Vi_sao_doanh_nghiep_nen_ra_soat_lai_quy_trinh_chi_tra_cho_lao_dong_nghi_viec_ngay_tu_bay_gio\" >\u4f01\u4e1a\u4e3a\u4f55\u73b0\u5728\u5e94\u8be5\u91cd\u65b0\u5ba1\u89c6\u5176\u9063\u6563\u8d39\u652f\u4ed8\u6d41\u7a0b\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\/cong-van-12004-ttphcm-qldn3\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#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><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\/cong-van-12004-ttphcm-qldn3\/#Cau_hoi_thuong_gap_ve_Cong_van_12004TTPHCM-QLDN3\" >\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 12004\/TTPHCM-QLDN3 \u7684\u5e38\u89c1\u95ee\u9898<\/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\/cong-van-12004-ttphcm-qldn3\/#Nguoi_lao_dong_da_nghi_viec_thi_cong_ty_co_phai_khau_tru_thue_TNCN_khi_tra_luong_con_no_khong\" >\u5982\u679c\u5458\u5de5\u5df2\u79bb\u804c\uff0c\u516c\u53f8\u5728\u652f\u4ed8\u672a\u4ed8\u5de5\u8d44\u65f6\u662f\u5426\u4ecd\u9700\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#Tro_cap_thoi_viec_co_bi_tinh_vao_thu_nhap_chiu_thue_de_khau_tru_10_khong\" >\u9063\u6563\u8d39\u662f\u5426\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff0c\u4ee5\u4fbf\u6839\u636e 10% \u8868\u683c\u6263\u9664\u7a0e\u6b3e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#Tien_nhung_ngay_phep_chua_nghi_khi_thoi_viec_co_duoc_mien_thue_toan_bo_khong\" >\u79bb\u804c\u65f6\u672a\u4f7f\u7528\u7684\u5e74\u5047\u662f\u5426\u53ef\u4ee5\u5168\u989d\u514d\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#Muc_chi_tra_duoi_5_trieu_donglan_cho_lao_dong_nghi_viec_co_phai_khau_tru_thue_khong\" >\u91d1\u989d\u4f4e\u4e8e500\u4e07\u8d8a\u5357\u76fe\u7684\u9063\u6563\u8d39\u662f\u5426\u9700\u8981\u7f34\u7a0e\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-12004-ttphcm-qldn3\/#Cong_van_12004TTPHCM-QLDN3_ap_dung_tu_thoi_diem_nao\" >\u5b98\u65b9\u6587\u4ef6 12004\/TTPHCM-QLDN3 \u81ea\u4f55\u65f6\u8d77\u751f\u6548\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cong_van_12004TTPHCM-QLDN3_dang_chu_y_voi_ke_toan_tien_luong\"><\/span><b>\u4e3a\u4ec0\u4e48 Circular 12004\/TTPHCM-QLDN3 \u5bf9\u5de5\u8d44\u4f1a\u8ba1\u5177\u6709\u91cd\u8981\u610f\u4e49\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u81ea2026\u5e747\u67081\u65e5\u8d77\uff0c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8be5\u6cd5\u89c4\u6b63\u5f0f\u751f\u6548\u5e76\u9002\u7528\u4e8e2026\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u5e74\u5ea6\uff0c\u4f46\u7531\u6b64\u5bfc\u81f4\u5b9e\u9645\u652f\u4ed8\u5de5\u8d44\u65f6\u51fa\u73b0\u4e86\u4e00\u7cfb\u5217\u672a\u5728\u539f\u6587\u4ef6\u4e2d\u5b8c\u5168\u5217\u660e\u7684\u60c5\u51b5\u3002\u8fd9\u4e9b\u60c5\u51b5\u5305\u62ec\u4f01\u4e1a\u5411\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u3001\u672a\u4f11\u5e74\u5047\u5de5\u8d44\u548c\u9063\u6563\u8d39\u3002 <\/span><b>\u52b3\u52a8\u5408\u540c\u7ec8\u6b62<\/b><span style=\"font-weight: 400;\"> \u5176\u4e2d\u4e4b\u4e00\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u89e3\u7b54\u6b64\u95ee\u9898\uff0c\u7279\u53d1\u5e03\u4e86\u7b2c12004\/TTPHCM-QLDN3\u53f7\u901a\u51fd\u3002\u8be5\u901a\u51fd\u5e76\u975e\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u800c\u662f\u4e00\u4efd\u5e94\u7528\u6307\u5357\u3002\u7136\u800c\uff0c\u5bf9\u4e8e\u4f1a\u8ba1\u5e08\u800c\u8a00\uff0c\u5b83\u5177\u6709\u6781\u9ad8\u7684\u5b9e\u7528\u4ef7\u503c\uff0c\u56e0\u4e3a\u5b83\u6e05\u6670\u5730\u9610\u8ff0\u4e86\u5982\u4f55\u540c\u65f6\u5e94\u7528\u4e09\u7c7b\u6cd5\u89c4\uff1a\u786e\u5b9a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3001\u514d\u7a0e\u6240\u5f97\u989d\u4ee5\u53ca\u4ee3\u6263\u4ee3\u7f34\u7a0e\u6b3e\u7684\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ffd\u89c6\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u901a\u544a\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u5fd8\u8bb0\u6263\u9664\u5458\u5de5\u79bb\u804c\u540e\u652f\u4ed8\u7684\u6b3e\u9879\uff0c\u4ece\u800c\u5bfc\u81f4\u9884\u6263\u7a0e\u6b3e\u548c\u5df2\u7f34\u7a0e\u6b3e\u7684\u77ed\u7f3a\uff0c\u4ee5\u53ca\u5728\u6700\u7ec8\u7ed3\u7b97\u6216\u5ba1\u8ba1\u671f\u95f4\u7684\u540e\u7eed\u7a0e\u6b3e\u8ffd\u7f34\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lam_nen_cho_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u516c\u51fd\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9722\" aria-describedby=\"caption-attachment-9722\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9722\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0m n\u1ec1n cho C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-lam-nen-cho-Cong-van-12004_TTPHCM-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9722\" class=\"wp-caption-text\">\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u516c\u51fd\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u4fe1\u51fd 12004\/TTPHCM-QLDN3 \u4e2d\u7684\u56de\u590d\u57fa\u4e8e\u56db\u5c42\u63a8\u7406\uff1b\u4f1a\u8ba1\u5e08\u9700\u8981\u7406\u89e3\u6240\u6709\u8fd9\u56db\u5c42\u63a8\u7406\u624d\u80fd\u6b63\u786e\u5e94\u7528\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u8bb0\u4f4f\u6570\u5b57 10%\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue_theo_Luat_Thue_thu_nhap_ca_nhan_2025\"><\/span><b>\u6839\u636e2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e<\/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\"> 2025\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c\u4e09\u6761\u7b2c\u4e8c\u6b3e<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5de5\u8d44\u548c\u85aa\u91d1\u7684\u5e94\u7a0e\u6536\u5165\u5305\u62ec\u85aa\u91d1\u3001\u5de5\u8d44\u548c\u7c7b\u4f3c\u6027\u8d28\u7684\u6b3e\u9879\uff1b\u4efb\u4f55\u5f62\u5f0f\u7684\u8d39\u7528\u3001\u8d27\u5e01\u6216\u975e\u8d27\u5e01\u798f\u5229\uff1b\u4ee5\u53ca\u6d25\u8d34\u3001\u8865\u8d34\u548c\u5176\u4ed6\u6536\u5165\uff0c\u4f46\u5355\u72ec\u514d\u7a0e\u7684\u9664\u5916\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 8 \u6761\u5bf9\u6b64\u89c4\u5b9a\u8fdb\u884c\u4e86\u660e\u786e\u89c4\u5b9a\uff0c\u5c06\u5de5\u8d44\u6536\u5165\u5b9a\u4e49\u4e3a\u5305\u62ec\u96c7\u5458\u4ece\u96c7\u4e3b\u5904\u4ee5\u4efb\u4f55\u5f62\u5f0f\uff08\u65e0\u8bba\u662f\u73b0\u91d1\u8fd8\u662f\u5b9e\u7269\uff09\u83b7\u5f97\u7684\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u5176\u4ed6\u7c7b\u4f3c\u6027\u8d28\u7684\u6b3e\u9879\uff0c\u4ee5\u53ca\u5176\u4ed6\u62a5\u916c\u548c\u798f\u5229\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_thu_nhap_duoc_mien_thue_lien_quan_den_ngay_phep_chua_nghi\"><\/span><b>\u4e0e\u672a\u4f7f\u7528\u7684\u5047\u671f\u76f8\u5173\u7684\u514d\u7a0e\u6536\u5165\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u5e94\u7528\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u901a\u77e5\u65f6\u6700\u4ee4\u4eba\u56f0\u60d1\u7684\u5730\u65b9\u30022025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c 4 \u6761\u7b2c 8 \u6b3e\u89c4\u5b9a\uff0c\u591c\u73ed\u5de5\u8d44\u3001\u52a0\u73ed\u5de5\u8d44\u4ee5\u53ca\u672a\u6309\u6cd5\u5f8b\u89c4\u5b9a\u4f11\u5047\u671f\u95f4\u652f\u4ed8\u7684\u5de5\u8d44\u514d\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c26\u6761\u8fdb\u4e00\u6b65\u660e\u786e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u975e\u4f11\u5047\u671f\u95f4\u652f\u4ed8\u7684\u5de5\u8d44\u548c\u85aa\u91d1\u53ea\u6709\u5728\u7b26\u5408\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c113\u6761\u7b2c3\u6b3e\u5173\u4e8e\u5de5\u8d44\u6761\u4ef6\u548c\u6c34\u5e73\u7684\u89c4\u5b9a\u65f6\uff0c\u624d\u80fd\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\u3002\u5982\u679c\u652f\u4ed8\u91d1\u989d\u8d85\u8fc7\u89c4\u5b9a\uff0c\u8d85\u51fa\u90e8\u5206\u5fc5\u987b\u8ba1\u5165\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u3002<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u8fd9\u9879\u4ed8\u6b3e\u7684\u4f9d\u636e\uff0c\u300a2019\u5e74\u52b3\u52a8\u6cd5\u300b\u7b2c113\u6761\u7b2c8\u6b3e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u5982\u679c\u5458\u5de5\u56e0\u8f9e\u804c\u6216\u5931\u4e1a\u800c\u672a\u4f11\u5b8c\u5e74\u5047\u6216\u672a\u7528\u5b8c\u5e74\u5047\u5929\u6570\uff0c\u96c7\u4e3b\u6709\u6743\u5411\u5458\u5de5\u652f\u4ed8\u672a\u4f11\u5e74\u5047\u671f\u95f4\u7684\u5de5\u8d44\u3002<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_khau_tru_10_khi_chi_tra_cho_nguoi_khong_con_hop_dong_lao_dong\"><\/span><b>\u5728\u5411\u4e0d\u518d\u6709\u96c7\u4f63\u5408\u540c\u7684\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u65f6\uff0c\u6709\u4e49\u52a1\u6263\u9664 10%\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7b2c12004\/TTPHCM-QLDN3\u53f7\u5b98\u65b9\u51fd\u4ef6\u9488\u5bf9\u5b9e\u9645\u60c5\u51b5\u6240\u9002\u7528\u7684\u6838\u5fc3\u5185\u5bb9\u3002\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c50\u6761\u7b2c2\u6b3e\u89c4\u5b9a\uff0c\u5411\u672a\u7b7e\u8ba2\u52b3\u52a8\u5408\u540c\u6216\u7b7e\u8ba2\u52b3\u52a8\u5408\u540c\u4e0d\u8db33\u4e2a\u6708\u7684\u5c45\u6c11\u4e2a\u4eba\u652f\u4ed8\u5de5\u8d44\u3001\u85aa\u91d1\u3001\u8d39\u7528\u548c\u5176\u4ed6\u6b3e\u9879\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\uff0c <\/span><b>\u8fd9\u5305\u62ec\u5411\u52b3\u52a8\u5408\u540c\u5df2\u7ec8\u6b62\u7684\u5458\u5de5\u652f\u4ed8\u5de5\u8d44\u548c\u5176\u4ed6\u6536\u5165\u7684\u60c5\u51b5\u3002<\/b><span style=\"font-weight: 400;\">\u5355\u7b14\u4ea4\u6613\u91d1\u989d\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\u7684\uff0c\u5728\u652f\u4ed8\u7ed9\u4e2a\u4eba\u4e4b\u524d\uff0c\u5fc5\u987b\u630910%\u7684\u7a0e\u7387\u9884\u6263\u6240\u5f97\u7a0e\u3002\u5982\u679c\u5355\u7b14\u4ea4\u6613\u91d1\u989d\u4f4e\u4e8e500\u4e07\u8d8a\u5357\u76fe\uff0c\u5219\u53ea\u6709\u5728\u4e2a\u4eba\u63d0\u51fa\u7533\u8bf7\u540e\u624d\u4f1a\u9884\u6263\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672c\u6761\u6b3e\u76f4\u63a5\u6307\u660e\u4e86 12004\/TTPHCM-QLDN3 \u53f7\u5b98\u65b9\u4fe1\u51fd\u4e2d\u6240\u8ff0\u7684\u60c5\u51b5\uff1a\u96c7\u5458\u3002 <\/span><b>\u5408\u540c\u7ec8\u6b62<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u5355\u7b14\u4ea4\u6613\u7684\u4ed8\u6b3e\u8fbe\u5230 500 \u4e07\u8d8a\u5357\u76fe\u7684\u95e8\u69db\uff0c\u5219\u65e0\u8bba\u8be5\u6b3e\u9879\u662f\u5e94\u4ed8\u5de5\u8d44\u3001\u5956\u91d1\u3001\u6d25\u8d34\u8fd8\u662f\u5176\u4ed6\u5e94\u7a0e\u6536\u5165\u652f\u51fa\uff0c\u5747\u987b\u6839\u636e\u7b2c 10% \u6761\u89c4\u5b9a\u4e88\u4ee5\u6263\u9664\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_luc_ap_dung_theo_Dieu_69_Nghi_dinh_2532026ND-CP\"><\/span><b>\u6839\u636e\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c69\u6761\u7684\u89c4\u5b9a\uff0c\u751f\u6548\u65e5\u671f\u4e3a[\u65e5\u671f]\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u751f\u6548\u65f6\u95f4\uff0c\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c69\u6761\u7b2c1\u6b3e\u89c4\u5b9a\uff0c\u8be5\u6cd5\u4ee4\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\uff1b\u7136\u800c\uff0c\u4e0e\u5c45\u6c11\u4e2a\u4eba\u7ecf\u8425\u6d3b\u52a8\u6240\u5f97\u3001\u85aa\u91d1\u548c\u5de5\u8d44\u76f8\u5173\u7684\u6cd5\u89c4\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u9002\u7528\u3002\u8fd9\u662f\u7b2c12004\/TTPHCM-QLDN3\u53f7\u516c\u51fd\u786e\u5b9a\u751f\u6548\u65e5\u671f\u4e3a2026\u5e747\u67081\u65e5\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_tra_loi_chinh_thuc_tai_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u5b98\u65b9\u7b54\u590d\u8f7d\u4e8e\u516c\u51fd 12004\/TTPHCM-QLDN3\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9723\" aria-describedby=\"caption-attachment-9723\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9723\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3.jpg\" alt=\"N\u1ed9i dung tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c t\u1ea1i C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Noi-dung-tra-loi-chinh-thuc-tai-Cong-van-12004_TTPHCM-QLDN3-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9723\" class=\"wp-caption-text\">\u5b98\u65b9\u7b54\u590d\u8f7d\u4e8e\u516c\u51fd 12004\/TTPHCM-QLDN3\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4e0a\u8ff0\u6cd5\u5f8b\u4f9d\u636e\uff0c\u80e1\u5fd7\u660e\u5e02\u7a0e\u52a1\u5c40\u5728\u7b2c12004\/TTPHCM-QLDN3\u53f7\u516c\u51fd\u4e2d\u4f5c\u51fa\u56de\u5e94\uff0c\u63d0\u51fa\u4e86\u4f01\u4e1a\u53ef\u4ee5\u7acb\u5373\u5e94\u7528\u7684\u4e24\u9879\u660e\u786e\u539f\u5219\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u6263\u7f34\u4e49\u52a1\u7684\u7b2c\u4e00\u9879\u539f\u5219\uff1a <\/b><span style=\"font-weight: 400;\">\u4ece 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u5982\u679c\u516c\u53f8\u5728\u5458\u5de5\u7ec8\u6b62\u52b3\u52a8\u5408\u540c\u540e\u5411\u5176\u652f\u4ed8 500 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u7684\u5de5\u8d44\uff0c\u5219\u516c\u53f8\u6709\u8d23\u4efb\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 50 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u6309 10% \u7684\u7a0e\u7387\u4ece\u5458\u5de5\u7684\u5de5\u8d44\u548c\u85aa\u91d1\u5e94\u7a0e\u6536\u5165\u603b\u989d\u4e2d\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5173\u4e8e\u8ba1\u7b97 10% \u4e4b\u524d\u7684\u6392\u9664\u539f\u5219\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c 113 \u6761\u7b2c 3 \u6b3e\u7684\u89c4\u5b9a\uff0c\u975e\u4f11\u5047\u671f\u95f4\u7684\u5de5\u8d44\uff0c\u8fde\u540c\u6cd5\u5f8b\u89c4\u5b9a\u7684\u9063\u6563\u8d39\u548c\u5931\u4e1a\u6551\u6d4e\u91d1\uff0c\u6839\u636e\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c 4 \u6761\u7b2c 8 \u6b3e\u548c\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 26 \u6761\u7684\u89c4\u5b9a\uff0c\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u8fd9\u610f\u5473\u7740\u5b83\u4eec\u4e0d\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff0c\u56e0\u6b64\u4e0d\u7528\u4e8e\u8ba1\u7b97\u6263\u9664\u989d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6362\u8a00\u4e4b\uff0c\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u603b\u4f53\u7cbe\u795e\u662f\uff1a10% \u7684\u6263\u9664\u9002\u7528\u4e8e\u2026\u2026 <\/span><b>\u5e94\u7a0e\u6536\u5165\u603b\u989d<\/b><span style=\"font-weight: 400;\">\u5728\u4f9d\u6cd5\u660e\u786e\u533a\u5206\u54ea\u4e9b\u6536\u5165\u5e94\u7eb3\u7a0e\u3001\u54ea\u4e9b\u6536\u5165\u514d\u7a0e\u4e4b\u540e\uff0c\u800c\u4e0d\u662f\u4e0d\u52a0\u533a\u5206\u5730\u4ece\u652f\u4ed8\u7684\u5168\u90e8\u91d1\u989d\u4e2d\u6263\u9664\u7a0e\u6b3e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u8fd9\u4e9b\u7a0b\u5e8f\u662f\u6309\u7167\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u5b98\u65b9\u51fd\u7684\u7cbe\u795e\u5b9e\u65bd\u7684\u3002<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u5728\u65e5\u5e38\u64cd\u4f5c\u4e2d\u5e94\u7528\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u901a\u544a\u65f6\u51fa\u73b0\u9519\u8bef\uff0c\u85aa\u8d44\u4f1a\u8ba1\u90e8\u95e8\u5e94\u9075\u5faa\u4ee5\u4e0b\u7a0b\u5e8f\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 1 \u2013 \u7ec6\u5206\u4ed8\u6b3e\uff1a\u8be6\u7ec6\u5217\u51fa\u6240\u6709\u8981\u652f\u4ed8\u7ed9\u524d\u96c7\u5458\u7684\u6b3e\u9879\uff1a\u672a\u4ed8\u5de5\u8d44\u3001\u672a\u4f7f\u7528\u7684\u5047\u671f\u3001\u9063\u6563\u8d39\u3001\u5931\u4e1a\u6551\u6d4e\u91d1\u3001\u5956\u91d1\u6216\u5176\u4ed6\u798f\u5229\uff08\u5982\u6709\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u4e8c\u6b65\u2014\u2014\u6838\u5b9e\u5404\u9879\u514d\u7a0e\u6761\u4ef6\uff1a\u5bf9\u4e8e\u672a\u4f11\u5e74\u5047\u5de5\u8d44\uff0c\u8bf7\u68c0\u67e5\u5176\u91d1\u989d\u662f\u5426\u7b26\u5408\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c113\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\uff1b\u5982\u679c\u8d85\u8fc7\u89c4\u5b9a\u9650\u989d\uff0c\u8d85\u51fa\u90e8\u5206\u5e94\u6839\u636e\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c26\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u3002\u5bf9\u4e8e\u9063\u6563\u8d39\u6216\u5931\u4e1a\u6551\u6d4e\u91d1\uff0c\u8bf7\u6838\u5b9e\u5176\u91d1\u989d\u662f\u5426\u7b26\u5408\u73b0\u884c\u52b3\u52a8\u6cd5\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6b65\u9aa4 3\uff1a\u786e\u5b9a\u5269\u4f59\u5e94\u7a0e\u6536\u5165\uff1a\u6263\u9664\u514d\u7a0e\u90e8\u5206\u540e\uff0c\u5269\u4f59\u91d1\u989d\u662f\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 50 \u6761\u7b2c 2 \u6b3e\u786e\u5b9a 500 \u4e07\u8d8a\u5357\u76fe\/\u4ea4\u6613\u95e8\u69db\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c\u56db\u6b65\uff1a\u63d0\u6b3e\u548c\u6587\u4ef6\u51c6\u5907\uff1a\u5982\u679c\u6bcf\u6b21\u4ed8\u6b3e\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\u8fbe\u5230\u6216\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\uff0c\u5219\u5e94\u5728\u4ed8\u6b3e\u524d\u6263\u9664\u7a0e\u6b3e\uff0c\u5e76\u4e3a\u5458\u5de5\u51c6\u5907\u9884\u6263\u7a0e\u8bc1\u660e\uff0c\u5e76\u6309\u89c4\u5b9a\u7533\u62a5\u548c\u7f34\u7eb3\u9884\u6263\u7a0e\u6b3e\u3002\u5982\u679c\u6bcf\u6b21\u4ed8\u6b3e\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\u4f4e\u4e8e500\u4e07\u8d8a\u5357\u76fe\uff0c\u4e14\u5458\u5de5\u627f\u8bfa\u4e0d\u9884\u6263\u7a0e\u6b3e\uff0c\u5219\u4f01\u4e1a\u4ecd\u9700\u7f16\u5236\u8fd9\u4e9b\u5458\u5de5\u7684\u540d\u5355\u548c\u6536\u5165\uff0c\u5e76\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u4f7f\u7528\u89c4\u5b9a\u7684\u8868\u683c\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5458\u5de5\u79bb\u804c\u7387\u9ad8\u6216\u4f1a\u8ba1\u4eba\u5458\u5c11\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u89c4\u8303\u6d41\u7a0b\u662f\u907f\u514d\u91cd\u590d\u51fa\u9519\u7684\u6700\u6709\u6548\u65b9\u6cd5\u3002\u8bb8\u591a\u4f01\u4e1a\u90fd\u9009\u62e9\u4e86\u8fd9\u6837\u505a\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u51ed\u501f MAN \u2013 Master Accountant Network \u7b49\u4e13\u4e1a\u90e8\u95e8\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u6309\u7167 12004\/TTPHCM-QLDN3 \u53f7\u901a\u51fd\u7684\u7cbe\u795e\uff0c\u5728\u5185\u90e8\u4eba\u5458\u8f6e\u6362\u65f6\uff0c\u6587\u4ef6\u6263\u7f34\u3001\u7533\u62a5\u548c\u5f52\u6863\u5de5\u4f5c\u53ef\u4ee5\u540c\u6b65\u8fdb\u884c\uff0c\u4e0d\u4f1a\u4e2d\u65ad\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_cach_ap_dung_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u793a\u4f8b\u8bf4\u660e\u5982\u4f55\u5e94\u7528\u5b98\u65b9\u4fe1\u51fd 12004\/TTPHCM-QLDN3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u5973\u58eb\u4e8e2026\u5e748\u6708\u4eceB\u516c\u53f8\u8f9e\u804c\u30022026\u5e749\u6708\uff0c\u8be5\u516c\u53f8\u5411H\u5973\u58eb\u652f\u4ed8\u4e86\u5269\u4f59\u6b3e\u9879\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u652f\u4ed8\u7684\u516b\u6708\u4efd\u5de5\u8d44\uff081200\u4e07\u8d8a\u5357\u76fe\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c113\u6761\u7b2c3\u6b3e\u89c4\u5b9a\uff0c\u8865\u507f6\u5929\u672a\u4f11\u5047\u671f\uff08400\u4e07\u8d8a\u5357\u76fe\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e76\u6309\u52b3\u52a8\u6cd5\u89c4\u5b9a\u652f\u4ed8\u9063\u6563\u8d39\uff081000\u4e07\u8d8a\u5357\u76fe\uff09\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u5b98\u65b9\u51fd\u4ef6\uff0c\u672a\u4f7f\u7528\u7684\u5e74\u5047\u5de5\u8d44\uff08400\u4e07\u8d8a\u5357\u76fe\uff09\u548c\u9063\u6563\u8d39\uff081000\u4e07\u8d8a\u5357\u76fe\uff09\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u4e0d\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u3002\u4f46\u662f\uff0c\u672a\u652f\u4ed8\u76848\u6708\u4efd\u5de5\u8d44\uff081200\u4e07\u8d8a\u5357\u76fe\uff09\u5c5e\u4e8e\u5e94\u7a0e\u6536\u5165\uff0c\u5355\u7b14\u652f\u4ed8\u91d1\u989d\u8fbe\u5230\u6216\u8d85\u8fc7500\u4e07\u8d8a\u5357\u76fe\u7684\u95e8\u69db\uff0c\u56e0\u6b64\u516c\u53f8\u5728\u5411H\u5973\u58eb\u652f\u4ed8\u5de5\u8d44\u524d\u5fc5\u987b\u6263\u9664120\u4e07\u8d8a\u5357\u76fe\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u9762\u7684\u4f8b\u5b50\u8bf4\u660e\u4e86\u5e94\u7528\u6b64\u89c4\u5219\u7684\u5173\u952e\u70b9\uff1a\u4e0d\u8981\u6263\u9664 10%\u3002 <\/span><b>\u5168\u90e8\u91d1\u989d<\/b><span style=\"font-weight: 400;\"> \u4e00\u6b21\u6027\u4ed8\u6b3e\uff0c\u4ec5\u4ece <\/span><b>\u5e94\u7a0e\u6536\u5165<\/b><span style=\"font-weight: 400;\"> \u6263\u9664\u6cd5\u5f8b\u89c4\u5b9a\u7684\u7a0e\u6536\u8c41\u514d\u540e\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_doanh_nghiep_thuong_gap\"><\/span><b>\u5e38\u89c1\u7684\u5546\u4e1a\u9519\u8bef<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4e00\u4e9b\u4f01\u4e1a\u5e38\u72af\u7684\u4f1a\u8ba1\u9519\u8bef\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6700\u5e38\u89c1\u7684\u8bef\u89e3\u662f\uff0c\u5458\u5de5\u79bb\u804c\u540e\u65e0\u9700\u7f34\u7eb3\u9884\u6263\u7a0e\u3002\u4f46\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c50\u6761\u7b2c2\u6b3e\u660e\u786e\u89c4\u5b9a\uff0c\u5373\u4f7f\u5458\u5de5\u7684\u52b3\u52a8\u5408\u540c\u5df2\u7ecf\u7ec8\u6b62\uff0c\u652f\u4ed8\u5176\u6536\u5165\u65f6\u4ecd\u9700\u7f34\u7eb3\u9884\u6263\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u652f\u4ed8\u7684\u5168\u90e8\u91d1\u989d\uff08\u5305\u62ec\u514d\u7a0e\u90e8\u5206\uff09\u6263\u9664 10%\uff1a\u5c06\u9063\u6563\u8d39\u548c\u672a\u4f7f\u7528\u7684\u4f11\u5047\u5de5\u8d44\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u4ee5\u8fdb\u884c\u6263\u9664\u8ba1\u7b97\uff0c\u4f1a\u5bfc\u81f4\u5458\u5de5\u8fc7\u5ea6\u6263\u9664\uff0c\u8fd9\u4e0e 12004\/TTPHCM-QLDN3 \u53f7\u5b98\u65b9\u4fe1\u51fd\u7684\u7cbe\u795e\u76f8\u6096\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u8981\u5c06\u5047\u671f\u5de5\u8d44\u6807\u51c6\u4e0e\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c 113 \u6761\u7b2c 3 \u6b3e\u8fdb\u884c\u6bd4\u8f83\uff1a\u5982\u679c\u516c\u53f8\u652f\u4ed8\u7684\u672a\u4f11\u5047\u671f\u5de5\u8d44\u8d85\u8fc7\u6cd5\u5b9a\u6807\u51c6\uff0c\u5219\u8d85\u51fa\u90e8\u5206\u5fc5\u987b\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 26 \u6761\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff0c\u5e76\u4e14\u4e0d\u80fd\u514d\u9664\u5168\u989d\u7a0e\u6b3e\u3002\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u80fd\u7f16\u5236\u4f4e\u4e8e\u6263\u9664\u95e8\u69db\u7684\u4e2a\u4eba\u540d\u5355\uff1a\u5373\u4f7f\u6bcf\u7b14\u4ea4\u6613\u7684\u4ed8\u6b3e\u91d1\u989d\u4f4e\u4e8e 500 \u4e07\u8d8a\u5357\u76fe\uff0c\u5e76\u4e14\u6ca1\u6709\u6309\u7167\u5458\u5de5\u7684\u627f\u8bfa\u8fdb\u884c\u6263\u9664\uff0c\u4f01\u4e1a\u4ecd\u7136\u6709\u4e49\u52a1\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u7f16\u5236\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u4e00\u4efd\u540d\u5355\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_nen_ra_soat_lai_quy_trinh_chi_tra_cho_lao_dong_nghi_viec_ngay_tu_bay_gio\"><\/span><b>\u4f01\u4e1a\u4e3a\u4f55\u73b0\u5728\u5e94\u8be5\u91cd\u65b0\u5ba1\u89c6\u5176\u9063\u6563\u8d39\u652f\u4ed8\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u901a\u51fd\u867d\u7136\u53ea\u9488\u5bf9\u7279\u5b9a\u60c5\u51b5\uff0c\u4f46\u53cd\u6620\u4e86\u4e00\u79cd\u666e\u904d\u8d8b\u52bf\uff1a\u7a0e\u52a1\u673a\u5173\u6b63\u5728\u52a0\u5f3a\u5bf9\u52b3\u52a8\u5408\u540c\u7ec8\u6b62\u540e\u652f\u4ed8\u6b3e\u9879\u7684\u6263\u9664\u4e49\u52a1\u7684\u68c0\u67e5\uff0c\u8fd9\u7c7b\u4ea4\u6613\u4ee5\u524d\u5728\u6807\u51c6\u7684\u8003\u52e4\u548c\u5de5\u8d44\u8ba1\u7b97\u8fc7\u7a0b\u4e2d\u7ecf\u5e38\u88ab\u5ffd\u89c6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5458\u5de5\u6d41\u52a8\u7387\u8f83\u9ad8\u7684\u4f01\u4e1a\uff0c\u6839\u636e\u7b2c12004\/TTPHCM-QLDN3\u53f7\u901a\u51fd\u4e3b\u52a8\u66f4\u65b0\u6d41\u7a0b\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u907f\u514d\u6b20\u7a0e\u548c\u6ede\u7eb3\u91d1\u7684\u98ce\u9669\uff0c\u8fd8\u80fd\u786e\u4fdd\u5458\u5de5\u4f9d\u6cd5\u83b7\u5f97\u514d\u7a0e\u6536\u5165\uff0c\u4ece\u800c\u4fdd\u969c\u5176\u5408\u6cd5\u6743\u76ca\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u786e\u5b9a\u5982\u4f55\u533a\u5206\u5177\u4f53\u60c5\u51b5\u4e0b\u7684\u5e94\u7a0e\u6536\u5165\u548c\u514d\u7a0e\u6536\u5165\uff0c\u5e94\u4e3b\u52a8\u5411\u76f8\u5173\u673a\u6784\u5bfb\u6c42\u5efa\u8bae\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tu-van-dich-vu-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u6837\u5c31\u53ef\u4ee5\u5728\u4ed8\u6b3e\u524d\u8fdb\u884c\u5ba1\u6838\uff0c\u800c\u4e0d\u662f\u7b49\u5230\u7ed3\u7b97\u6216\u9a8c\u623f\u65f6\u624d\u53d1\u73b0\u9519\u8bef\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u901a\u51fd\u603b\u7ed3\u4e86\u85aa\u8d44\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u7262\u8bb0\u7684\u4e24\u4e2a\u5173\u952e\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5bf9\u4e8e\u5408\u540c\u5df2\u7ec8\u6b62\u7684\u5458\u5de5\uff0c\u5982\u679c\u6bcf\u6b21\u4ed8\u6b3e\u91d1\u989d\u8fbe\u5230\u6216\u8d85\u8fc7 500 \u4e07\u8d8a\u5357\u76fe\uff0c\u5219\u6709\u4e49\u52a1\u5bf9\u5e94\u7a0e\u6536\u5165\u6263\u7f34\u7a0e\u6b3e\uff0810%\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u5728\u8ba1\u7b97\u6263\u9664\u989d\u4e4b\u524d\uff0c\u5fc5\u987b\u6b63\u786e\u6392\u9664\u4f9d\u6cd5\u514d\u7a0e\u7684\u91d1\u989d\uff0c\u5305\u62ec\u672a\u4f7f\u7528\u7684\u5047\u671f\u5de5\u8d44\u548c\u5408\u6cd5\u7684\u9063\u6563\u8d39\u6216\u5931\u4e1a\u6551\u6d4e\u91d1\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u5de5\u8d44\u8ba1\u7b97\u9636\u6bb5\u5c31\u6b63\u786e\u8fd0\u7528\u5b98\u65b9\u4fe1\u51fd\u7684\u7cbe\u795e\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u4e24\u5927\u98ce\u9669\uff1a\u4e00\u662f\u7a0e\u6b3e\u6263\u7f34\u4e0d\u8db3\u5bfc\u81f4\u8ffd\u6eaf\u5f81\u6536\uff0c\u4e8c\u662f\u7a0e\u6b3e\u6263\u7f34\u8fc7\u591a\u9020\u6210\u5458\u5de5\u635f\u5931\u3002\u5bf9\u4e8e\u5e0c\u671b\u51cf\u8f7b\u5185\u90e8\u90e8\u95e8\u5de5\u8d44\u548c\u4e2a\u4eba\u6240\u5f97\u7a0e\u5de5\u4f5c\u91cf\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u6b64\u65b9\u6848\u2026\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> \u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u662f\u786e\u4fdd\u4ece\u4e00\u5f00\u59cb\u5c31\u59a5\u5584\u5904\u7406\u6240\u6709\u4e0b\u5c97\u5de5\u4eba\u6b3e\u9879\u7684\u6709\u6548\u65b9\u6cd5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u53ca\u65f6\u63d0\u4f9b\u5efa\u8bae\u548c\u652f\u6301\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_12004TTPHCM-QLDN3\"><\/span><b>\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 12004\/TTPHCM-QLDN3 \u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_da_nghi_viec_thi_cong_ty_co_phai_khau_tru_thue_TNCN_khi_tra_luong_con_no_khong\"><\/span><b>\u5982\u679c\u5458\u5de5\u5df2\u79bb\u804c\uff0c\u516c\u53f8\u5728\u652f\u4ed8\u672a\u4ed8\u5de5\u8d44\u65f6\u662f\u5426\u4ecd\u9700\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\u3002\u6839\u636e\u7b2c 12004\/TTPHCM-QLDN3 \u53f7\u516c\u51fd\u548c\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 50 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u5411\u52b3\u52a8\u5408\u540c\u7ec8\u6b62\u7684\u5458\u5de5\u652f\u4ed8\u7684\u6b3e\u9879\u4e3a 500 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\uff0c\u516c\u53f8\u5fc5\u987b\u5728\u652f\u4ed8\u6b3e\u9879\u524d\u6263\u9664\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u7684\u7a0e\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tro_cap_thoi_viec_co_bi_tinh_vao_thu_nhap_chiu_thue_de_khau_tru_10_khong\"><\/span><b>\u9063\u6563\u8d39\u662f\u5426\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\uff0c\u4ee5\u4fbf\u6839\u636e 10% \u8868\u683c\u6263\u9664\u7a0e\u6b3e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0d\u3002\u6839\u636e 2025 \u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u7b2c 4 \u6761\u7b2c 8 \u6b3e\u548c 2026 \u5e74\u7b2c 253\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 26 \u6761\u7684\u89c4\u5b9a\uff0c\u4f9d\u6cd5\u89c4\u5b9a\u7684\u9063\u6563\u8d39\u548c\u5931\u4e1a\u6551\u6d4e\u91d1\u514d\u5f81\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_nhung_ngay_phep_chua_nghi_khi_thoi_viec_co_duoc_mien_thue_toan_bo_khong\"><\/span><b>\u79bb\u804c\u65f6\u672a\u4f7f\u7528\u7684\u5e74\u5047\u662f\u5426\u53ef\u4ee5\u5168\u989d\u514d\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53ea\u6709\u5f53\u652f\u4ed8\u91d1\u989d\u7b26\u5408\u300a\u52b3\u52a8\u6cd5\u300b\u7b2c113\u6761\u7b2c3\u6b3e\u7684\u89c4\u5b9a\u65f6\uff0c\u624d\u80fd\u4eab\u53d7\u514d\u7a0e\u5f85\u9047\u3002\u4efb\u4f55\u8d85\u8fc7\u89c4\u5b9a\u91d1\u989d\u7684\u652f\u4ed8\u90fd\u5fc5\u987b\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_chi_tra_duoi_5_trieu_donglan_cho_lao_dong_nghi_viec_co_phai_khau_tru_thue_khong\"><\/span><b>\u91d1\u989d\u4f4e\u4e8e500\u4e07\u8d8a\u5357\u76fe\u7684\u9063\u6563\u8d39\u662f\u5426\u9700\u8981\u7f34\u7a0e\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e0d\u662f\u5f3a\u5236\u6027\u7684\uff1b\u6263\u9664\u4ec5\u5e94\u4e2a\u4eba\u8981\u6c42\u8fdb\u884c\u3002\u4f46\u662f\uff0c\u4f01\u4e1a\u4ecd\u987b\u7f16\u5236\u8fd9\u4e9b\u4e2a\u4eba\u7684\u540d\u5355\u53ca\u5176\u6536\u5165\uff0c\u5e76\u5728\u7eb3\u7a0e\u5e74\u5ea6\u7ed3\u675f\u65f6\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_12004TTPHCM-QLDN3_ap_dung_tu_thoi_diem_nao\"><\/span><b>\u5b98\u65b9\u6587\u4ef6 12004\/TTPHCM-QLDN3 \u81ea\u4f55\u65f6\u8d77\u751f\u6548\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u8be5\u6cd5\u4ee4\u7b2c 69 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\uff0c\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u751f\u6548\uff0c\u6263\u9664\u5185\u5bb9 10% \u9002\u7528\u4e8e\u652f\u4ed8\u6b3e\u9879\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0C\u00f4ng v\u0103n 12004\/TTPHCM-QLDN3 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, gi\u1ea3i quy\u1ebft m\u1ed9t t\u00ecnh hu\u1ed1ng m\u00e0 h\u1ea7u nh\u01b0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng n\u00e0o c\u0169ng g\u1eb7p: chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi h\u1ecd \u0111\u00e3 ngh\u1ec9 vi\u1ec7c th\u00ec c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu 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