{"id":9743,"date":"2026-09-07T10:45:48","date_gmt":"2026-09-07T03:45:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9743"},"modified":"2026-09-07T10:45:48","modified_gmt":"2026-09-07T03:45:48","slug":"cong-van-13751-don-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/cong-van-13751-don-qldn1\/","title":{"rendered":"\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1\uff1a\u8ba1\u7b97\u5916\u56fd\u5de5\u4eba\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u53ef\u4ee5\u6263\u9664\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u4fe1\u51fd 13751\/DON-QLDN1 \u662f\u7a0e\u52a1\u673a\u5173\u7684\u4e00\u4efd\u56de\u590d\uff0c\u6f84\u6e05\u4e86\u8bb8\u591a\u96c7\u7528\u5916\u56fd\u5de5\u4eba\u7684\u4f01\u4e1a\u5728\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e (PIT) 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href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-13751-don-qldn1-2026-cua-thue-dong-nai-ve-chinh-sach-thue-thu-nhap-ca-nhan-441555-d6.html\" target=\"_blank\" rel=\"noopener\">\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8fd9\u6709\u52a9\u4e8e\u5de5\u8d44\u4f1a\u8ba1\u4ece\u4e00\u5f00\u59cb\u5c31\u6b63\u786e\u5904\u7406\u4ed8\u6b3e\uff0c\u907f\u514d\u8d39\u7528\u4e0d\u4e88\u62a5\u9500\u6216\u5458\u5de5\u798f\u5229\u88ab\u4f4e\u4f30\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\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\/cong-van-13751-don-qldn1\/#Vi_sao_Cong_van_13751DON-QLDN1_dang_duoc_ke_toan_tien_luong_dac_biet_quan_tam\" >\u4e3a\u4ec0\u4e48\u5de5\u8d44\u4f1a\u8ba1\u4eba\u5458\u7279\u522b\u5173\u6ce8\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1\uff1f<\/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\/zh\/cong-van-13751-don-qldn1\/#Can_cu_phap_ly_ma_Cong_van_13751DON-QLDN1_dan_chieu\" >\u5b98\u65b9\u4fe1\u51fd 13751\/DON-QLDN1 \u4e2d\u5f15\u7528\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-13751-don-qldn1\/#Dieu_38_Luat_Quan_ly_thue_2025_Co_so_de_co_quan_thue_ban_hanh_huong_dan\" >2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u7b2c38\u6761\uff1a\u7a0e\u52a1\u673a\u5173\u53d1\u5e03\u6307\u5bfc\u610f\u89c1\u7684\u4f9d\u636e\u3002<\/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-13751-don-qldn1\/#Dieu_kien_ca_nhan_cu_tru_theo_khoan_1_Dieu_4_Nghi_dinh_2532026ND-CP\" >\u4e2a\u4eba\u5c45\u4f4f\u8981\u6c42\uff0c\u5982\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u6240\u8ff0\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-13751-don-qldn1\/#Cac_khoan_bao_hiem_duoc_tru_theo_khoan_2_Dieu_46_Nghi_dinh_2532026ND-CP\" >\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 46 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u4fdd\u9669\u8d39\u53ef\u4ee5\u6263\u9664\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-13751-don-qldn1\/#Truong_hop_dong_bao_hiem_bat_buoc_o_nuoc_ngoai\" >\u5728\u56fd\u5916\u7f34\u7eb3\u5f3a\u5236\u6027\u4fdd\u9669\u7684\u60c5\u51b5\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-13751-don-qldn1\/#Ket_luan_cua_Cong_van_va_cach_doanh_nghiep_ap_dung\" >\u5b98\u65b9\u4fe1\u51fd\u7684\u7ed3\u8bba\u4ee5\u53ca\u4f01\u4e1a\u5e94\u5982\u4f55\u5e94\u7528\u3002\u00a0<\/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\/cong-van-13751-don-qldn1\/#Quy_trinh_xac_dinh_khoan_BHXH_duoc_tru_cho_lao_dong_nuoc_ngoai\" >\u786e\u5b9a\u5916\u7c4d\u52b3\u5de5\u53ef\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u7a0b\u5e8f\u3002<\/a><\/li><\/ul><\/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-13751-don-qldn1\/#Thoi_diem_ap_dung_va_luu_y_ve_hieu_luc_thi_hanh\" >\u7533\u8bf7\u65f6\u95f4\u548c\u751f\u6548\u65e5\u671f\u5907\u6ce8\u3002<\/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-13751-don-qldn1\/#Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van\" >\u7533\u8bf7\u5b98\u65b9\u6587\u4ef6\u65f6\u5e38\u72af\u7684\u9519\u8bef\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-13751-don-qldn1\/#Doanh_nghiep_nen_lam_gi_de_tuan_thu_dung_quy_dinh\" >\u4f01\u4e1a\u5e94\u5982\u4f55\u786e\u4fdd\u9075\u5b88\u76f8\u5173\u6cd5\u89c4\uff1f<\/a><\/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\/zh\/cong-van-13751-don-qldn1\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-13751-don-qldn1\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-13751-don-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_13751DON-QLDN1\" >\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-13751-don-qldn1\/#Cong_van_13751DON-QLDN1_ap_dung_cho_doi_tuong_nao\" >\u54ea\u4e9b\u5b9e\u4f53\u53d7\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u7684\u7ea6\u675f\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-13751-don-qldn1\/#Khoan_BHXH_dong_o_nuoc_ngoai_co_duoc_tru_khi_tinh_thue_TNCN_tai_Viet_Nam_khong\" >\u5728\u8d8a\u5357\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u5728\u56fd\u5916\u7f34\u7eb3\u7684\u793e\u4f1a\u4fdd\u9669\u8d39\u662f\u5426\u53ef\u4ee5\u62b5\u6263\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-13751-don-qldn1\/#Ca_nhan_khong_du_dieu_kien_cu_tru_co_duoc_ap_dung_khoan_tru_theo_Cong_van_khong\" >\u4e0d\u7b26\u5408\u5c45\u4f4f\u8981\u6c42\u7684\u4e2a\u4eba\u662f\u5426\u53ef\u4ee5\u6309\u7167\u5b98\u65b9\u4fe1\u51fd\u4e2d\u7684\u89c4\u5b9a\u4eab\u53d7\u6263\u9664\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-13751-don-qldn1\/#Cong_van_13751DON-QLDN1_va_Nghi_dinh_2532026ND-CP_ap_dung_tu_thoi_diem_nao\" >\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u548c\u6cd5\u4ee4 253\/2026\/ND-CP \u5206\u522b\u4e8e\u4f55\u65f6\u751f\u6548\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/cong-van-13751-don-qldn1\/#Bao_hiem_nhan_tho_bao_hiem_huu_tri_tu_nguyen_co_thuoc_pham_vi_duoc_tru_khong\" >\u4eba\u5bff\u4fdd\u9669\u548c\u81ea\u613f\u9000\u4f11\u4fdd\u9669\u4fdd\u5355\u662f\u5426\u7b26\u5408\u7a0e\u6536\u51cf\u514d\u6761\u4ef6\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_Cong_van_13751DON-QLDN1_dang_duoc_ke_toan_tien_luong_dac_biet_quan_tam\"><\/span><b>\u4e3a\u4ec0\u4e48\u5de5\u8d44\u4f1a\u8ba1\u4eba\u5458\u7279\u522b\u5173\u6ce8\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1\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\u5173\u4e8e\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u751f\u6548\uff0c\u5e76\u9002\u7528\u4e8e2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u5c45\u6c11\u4e2a\u4eba\u7684\u5de5\u8d44\u6536\u5165\u3002\u8fd9\u4e00\u6cd5\u5f8b\u6846\u67b6\u7684\u53d8\u66f4\u7ed9\u8bb8\u591a\u96c7\u7528\u5916\u7c4d\u5458\u5de5\u7684\u4f01\u4e1a\u5e26\u6765\u4e86\u76f8\u5f53\u5927\u7684\u56f0\u6270\uff0c\u4f8b\u5982\uff0c\u4f01\u4e1a\u5728\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u524d\uff0c\u5982\u4f55\u786e\u5b9a\u5916\u7c4d\u5458\u5de5\u7684\u54ea\u4e9b\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u53ef\u4ee5\u6263\u9664\uff0c\u4ee5\u53ca\u5982\u4f55\u5904\u7406\u5458\u5de5\u5728\u8d8a\u5357\u5de5\u4f5c\u671f\u95f4\u7ee7\u7eed\u5728\u56fd\u5916\u7f34\u7eb3\u5f3a\u5236\u6027\u793e\u4f1a\u4fdd\u9669\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74\u7b2c 13751\/DON-QLDN1 \u53f7\u5b98\u65b9\u6587\u4ef6\u76f4\u63a5\u56de\u7b54\u4e86\u8fd9\u4e2a\u95ee\u9898\u3002\u8be5\u6587\u4ef6\u5e76\u975e\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u800c\u662f\u57fa\u4e8e\u73b0\u6709\u6cd5\u89c4\u7684\u5e94\u7528\u6307\u5357\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"noopener\"> 2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u867d\u7136\u5b83\u662f\u4f9d\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u5236\u5b9a\u7684\uff0c\u4f46\u5b83\u5177\u6709\u5f88\u5927\u7684\u5b9e\u7528\u4ef7\u503c\uff0c\u56e0\u4e3a\u5b83\u51c6\u786e\u5730\u89e3\u51b3\u4e86\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3001\u4ee3\u8868\u5904\u548c\u96c7\u7528\u5916\u56fd\u4e13\u5bb6\u7684\u4f01\u4e1a\u6240\u9762\u4e34\u7684\u5e38\u89c1\u60c5\u51b5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u85aa\u8d44\u4f1a\u8ba1\u800c\u8a00\uff0c\u900f\u5f7b\u7406\u89e3 13751\/DON-QLDN1 \u53f7\u901a\u51fd\u53ef\u5e26\u6765\u4e24\u4e2a\u5177\u4f53\u7684\u597d\u5904\uff1a\u51c6\u786e\u8ba1\u7b97\u652f\u4ed8\u671f\u95f4\u7684\u5e94\u7a0e\u4e2a\u4eba\u6536\u5165\uff0c\u907f\u514d\u5728\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u671f\u95f4\u8fdb\u884c\u8ffd\u6eaf\u8c03\u6574\uff1b\u4ee5\u53ca\u5728\u5ba1\u67e5\u5916\u56fd\u5de5\u4eba\u7684\u5de5\u8d44\u8bb0\u5f55\u65f6\uff0c\u4e3a\u5411\u7a0e\u52a1\u673a\u5173\u89e3\u91ca\u63d0\u4f9b\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ma_Cong_van_13751DON-QLDN1_dan_chieu\"><\/span><b>\u5b98\u65b9\u4fe1\u51fd 13751\/DON-QLDN1 \u4e2d\u5f15\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9745\" aria-describedby=\"caption-attachment-9745\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9745\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 C\u00f4ng v\u0103n 13751\/DON-QLDN1 d\u1eabn chi\u1ebfu\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-ma-Cong-van-13751_DON-QLDN1-dan-chieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9745\" class=\"wp-caption-text\">\u5b98\u65b9\u4fe1\u51fd 13751\/DON-QLDN1 \u4e2d\u5f15\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u4fe1\u51fd 13751\/DON-QLDN1 \u4e2d\u7684\u6240\u6709\u6307\u5bfc\u5747\u57fa\u4e8e\u4e09\u7ec4\u6cd5\u5f8b\u4f9d\u636e\uff1a\u7a0e\u52a1\u673a\u5173\u63d0\u4f9b\u6307\u5bfc\u7684\u6743\u529b\u3001\u786e\u5b9a\u4e2a\u4eba\u5c45\u6c11\u8eab\u4efd\u7684\u6761\u4ef6\u4ee5\u53ca\u8ba1\u7b97\u5e94\u7a0e\u4e2a\u4eba\u6536\u5165\u65f6\u53ef\u6263\u9664\u9879\u76ee\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_38_Luat_Quan_ly_thue_2025_Co_so_de_co_quan_thue_ban_hanh_huong_dan\"><\/span><b>2025\u5e74\u7a0e\u6536\u7ba1\u7406\u6cd5\u7b2c38\u6761\uff1a\u7a0e\u52a1\u673a\u5173\u53d1\u5e03\u6307\u5bfc\u610f\u89c1\u7684\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u4e3b\u8981\u4f9d\u636e 2025 \u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 38 \u6761\u89c4\u5b9a\u7684\u7a0e\u52a1\u7ba1\u7406\u673a\u6784\u7684\u804c\u8d23\uff0c\u8be5\u6761\u660e\u786e\u89c4\u5b9a\u7a0e\u52a1\u673a\u5173\u6709\u4ee5\u4e0b\u804c\u8d23\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5411\u7eb3\u7a0e\u4eba\u4f20\u64ad\u3001\u5ba3\u4f20\u3001\u6307\u5bfc\u548c\u89e3\u91ca\u7a0e\u6cd5\uff1b\u5728\u7701\u7ea7\u548c\u4e61\u7ea7\u516c\u5171\u884c\u653f\u670d\u52a1\u4e2d\u5fc3\u3001\u7a0e\u52a1\u7ba1\u7406\u4fe1\u606f\u7cfb\u7edf\u548c\u5927\u4f17\u5a92\u4f53\u4e0a\u516c\u5f00\u62ab\u9732\u7a0e\u52a1\u884c\u653f\u7a0b\u5e8f\u3001\u81ea\u613f\u9075\u4ece\u6fc0\u52b1\u8ba1\u5212\u548c\u4f18\u60e0\u5f85\u9047\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5b98\u65b9\u4fe1\u51fd 13751\/DON-QLDN1 \u4f5c\u4e3a\u7a0e\u52a1\u673a\u5173\u5b98\u65b9\u6f84\u6e05\u6e20\u9053\u5177\u6709\u91cd\u8981\u4ef7\u503c\u3002\u867d\u7136\u5b83\u5e76\u975e\u6b63\u5f0f\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4f46\u4f01\u4e1a\u5728\u5904\u7406\u7c7b\u4f3c\u6848\u4ef6\u65f6\u4ecd\u5e94\u5c06\u5176\u4f5c\u4e3a\u53c2\u8003\u4f9d\u636e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_ca_nhan_cu_tru_theo_khoan_1_Dieu_4_Nghi_dinh_2532026ND-CP\"><\/span><b>\u4e2a\u4eba\u5c45\u4f4f\u8981\u6c42\uff0c\u5982\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u6240\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c13751\/DON-QLDN1\u53f7\u5b98\u65b9\u51fd\u7684\u9996\u8981\u8981\u70b9\u662f\u786e\u5b9a\u5916\u7c4d\u52b3\u5de5\u662f\u5426\u5c5e\u4e8e\u201c\u5c45\u6c11\u4e2a\u4eba\u201d\u8303\u7574\uff0c\u56e0\u4e3a\u53ea\u6709\u5c45\u6c11\u4e2a\u4eba\u624d\u6709\u8d44\u683c\u6309\u7167\u8be5\u5b98\u65b9\u51fd\u7684\u6307\u5bfc\u4eab\u53d7\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u6263\u9664\u3002\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\u5883\u5185\u505c\u7559183\u5929\u6216\u4ee5\u4e0a\uff08\u4ee5\u65e5\u5386\u5e74\u4e3a\u51c6\uff09\uff0c\u6216\u5728\u81ea\u9996\u6b21\u62b5\u8fbe\u8d8a\u5357\u4e4b\u65e5\u8d77\u8fde\u7eed12\u4e2a\u6708\u5185\u505c\u7559183\u5929\u6216\u4ee5\u4e0a\uff0c\u5373\u6784\u6210\u975e\u6cd5\u5165\u5883\u3002\u5bf9\u4e8e\u51fa\u5165\u5883\u4eba\u5458\uff0c\u62b5\u8fbe\u5f53\u65e5\u8ba1\u4e3a\u4e00\u5929\uff0c\u79bb\u5f00\u5f53\u65e5\u8ba1\u4e3a\u4e00\u5929\uff1b\u82e5\u5165\u5883\u548c\u79bb\u5f00\u53d1\u751f\u5728\u540c\u4e00\u5929\uff0c\u5219\u8ba1\u4e3a\u4e00\u5929\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5165\u5883\u548c\u51fa\u5883\u65e5\u671f\u4ee5\u79fb\u6c11\u5c40\u5728\u62a4\u7167\u3001\u65c5\u884c\u8bc1\u4ef6\u6216\u5176\u4ed6\u4e0e\u4e2a\u4eba\u51fa\u5165\u5883\u76ee\u7684\u76f8\u5173\u7684\u8bc1\u4ef6\u4e0a\u7684\u8bc1\u660e\u4e3a\u51c6\u3002\u5bf9\u4e8e\u9891\u7e41\u5f80\u8fd4\u8d8a\u5357\u4e0e\u5176\u6240\u5728\u56fd\u7684\u5916\u56fd\u52a1\u5de5\u4eba\u5458\uff0c\u85aa\u8d44\u4f1a\u8ba1\u9700\u8981\u4ed4\u7ec6\u6bd4\u5bf9\u5176\u51fa\u5165\u5883\u65f6\u95f4\u8868\uff0c\u4ee5\u786e\u5b9a\u5176\u5c45\u7559\u8eab\u4efd\uff0c\u7136\u540e\u624d\u80fd\u6839\u636e\u7b2c13751\/DON-QLDN1\u53f7\u901a\u77e5\u8fdb\u884c\u4efb\u4f55\u6263\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_bao_hiem_duoc_tru_theo_khoan_2_Dieu_46_Nghi_dinh_2532026ND-CP\"><\/span><b>\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 46 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\uff0c\u4fdd\u9669\u8d39\u53ef\u4ee5\u6263\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u4e2a\u4eba\u7684\u5c45\u4f4f\u8eab\u4efd\u540e\uff0c\u7b2c13751\/DON-QLDN1\u53f7\u516c\u51fd\u63f4\u5f15\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c46\u6761\u7b2c2\u6b3e\uff0c\u786e\u5b9a\u5de5\u8d44\u548c\u85aa\u91d1\u7684\u5e94\u7a0e\u6536\u5165\u3002\u636e\u6b64\uff0c\u5e94\u7a0e\u6536\u5165\u7b49\u4e8e\u8be5\u6cd5\u4ee4\u7b2c8\u6761\u89c4\u5b9a\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\u51cf\u53bb\u4ee5\u4e0b\u91d1\u989d\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u3001\u533b\u7597\u4fdd\u9669\u7f34\u6b3e\u3001\u5931\u4e1a\u4fdd\u9669\u7f34\u6b3e\u3001\u67d0\u4e9b\u884c\u4e1a\u548c\u804c\u4e1a\u5fc5\u987b\u53c2\u52a0\u5f3a\u5236\u4fdd\u9669\u7684\u804c\u4e1a\u8d23\u4efb\u4fdd\u9669\u7f34\u6b3e\u3001\u6839\u636e\u300a\u793e\u4f1a\u4fdd\u9669\u6cd5\u300b\u7f34\u7eb3\u7684\u81ea\u613f\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u3001\u6839\u636e\u300a\u5065\u5eb7\u4fdd\u9669\u6cd5\u300b\u7f34\u7eb3\u7684\u81ea\u613f\u533b\u7597\u4fdd\u9669\u7f34\u6b3e\u3001\u6839\u636e\u300a\u793e\u4f1a\u4fdd\u9669\u6cd5\u300b\u7f34\u7eb3\u7684\u8865\u5145\u9000\u4f11\u4fdd\u9669\u7f34\u6b3e\u3001\u81ea\u613f\u8d2d\u4e70\u7684\u9000\u4f11\u4fdd\u9669\u548c\u4eba\u5bff\u4fdd\u9669\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u6839\u636e\u7b2c13751\/DON-QLDN1\u53f7\u5b98\u65b9\u51fd\uff0c\u53ef\u6263\u9664\u8d39\u7528\u7684\u8303\u56f4\u76f8\u5f53\u5e7f\u6cdb\uff0c\u5305\u62ec\u5f3a\u5236\u6027\u4fdd\u9669\u548c\u67d0\u4e9b\u7c7b\u578b\u7684\u81ea\u613f\u6027\u4fdd\u9669\uff0c\u53ea\u8981\u5b83\u4eec\u5c5e\u4e8e\u4e0a\u8ff0\u6761\u6b3e\u4e2d\u5217\u51fa\u7684\u6b63\u786e\u7c7b\u578b\u5373\u53ef\u3002\u8fd9\u662f\u85aa\u8d44\u4f1a\u8ba1\u5728\u5bf9\u5916\u56fd\u5458\u5de5\u7684\u5de5\u8d44\u8fdb\u884c\u6263\u6b3e\u65f6\u9700\u8981\u9010\u9879\u6838\u5bf9\u7684\u6e05\u5355\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_dong_bao_hiem_bat_buoc_o_nuoc_ngoai\"><\/span><b>\u5728\u56fd\u5916\u7f34\u7eb3\u5f3a\u5236\u6027\u4fdd\u9669\u7684\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c13751\/DON-QLDN1\u53f7\u5b98\u65b9\u51fd\u9610\u660e\u7684\u6700\u91cd\u8981\u4e00\u70b9\u662f\u5173\u4e8e\u5916\u7c4d\u52b3\u5de5\u7684\u7279\u6b8a\u60c5\u51b5\uff1a\u5373\u5c45\u4f4f\u5728\u8d8a\u5357\u4f46\u6536\u5165\u6765\u6e90\u4e8e\u56fd\u5916\u5de5\u8d44\uff0c\u5e76\u5df2\u6309\u7167\u7f34\u8d39\u56fd\u89c4\u5b9a\u7f34\u7eb3\u5f3a\u5236\u6027\u4fdd\u9669\u7684\u4e2a\u4eba\u3002\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u660e\u786e\u89c4\u5b9a\uff1a<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5c45\u4f4f\u5728\u8d8a\u5357\u7684\u4e2a\u4eba\uff0c\u5982\u679c\u5176\u6536\u5165\u6765\u81ea\u56fd\u5916\u7684\u5de5\u8d44\uff0c\u5e76\u4e14\u5df2\u6309\u7167\u7f34\u8d39\u56fd\u5bb6\u7684\u89c4\u5b9a\u53c2\u52a0\u4e86\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\uff0c\u4f8b\u5982\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u4ee5\u53ca\u67d0\u4e9b\u804c\u4e1a\u7684\u804c\u4e1a\u8d23\u4efb\u4fdd\u9669\uff0c\u5219\u5728\u786e\u5b9a\u5de5\u8d44\u6536\u5165\u65f6\uff0c\u8fd9\u4e9b\u4fdd\u9669\u8d39\u53ef\u4ee5\u4ece\u5e94\u7a0e\u6536\u5165\u4e2d\u6263\u9664\u3002<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u6b63\u662f 13751\/DON-QLDN1 \u53f7\u901a\u77e5\u4e3a\u4f01\u4e1a\u660e\u786e\u89e3\u51b3\u7684\u95ee\u9898\uff1a\u5373\u4f7f\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\u4e0d\u662f\u6309\u7167\u8d8a\u5357\u793e\u4f1a\u4fdd\u9669\u6cd5\u800c\u662f\u6309\u7167\u5916\u56fd\u6cd5\u5f8b\u7f34\u7eb3\uff0c\u53ea\u8981\u5458\u5de5\u80fd\u591f\u6839\u636e\u7f34\u8d39\u6240\u5728\u56fd\u7684\u89c4\u5b9a\u8bc1\u660e\u8be5\u4fdd\u9669\u8d39\u7684\u201c\u5f3a\u5236\u6027\u201d\uff0c\u4ed6\u4eec\u4ecd\u7136\u53ef\u4ee5\u5728\u786e\u5b9a\u5176\u5728\u8d8a\u5357\u7684\u5e94\u7a0e\u4e2a\u4eba\u6536\u5165\u65f6\u6263\u9664\u8be5\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_cua_Cong_van_va_cach_doanh_nghiep_ap_dung\"><\/span><b>\u5b98\u65b9\u4fe1\u51fd\u7684\u7ed3\u8bba\u4ee5\u53ca\u4f01\u4e1a\u5e94\u5982\u4f55\u5e94\u7528\u3002\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u4ee5\u4e0a\u6240\u8ff0\uff0c\u7b2c13751\/DON-QLDN1\u53f7\u516c\u51fd\u76f4\u63a5\u5f97\u51fa\u7ed3\u8bba\uff1a\u5bf9\u4e8e\u516c\u53f8\u4e2d\u7b26\u5408\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c4\u6761\u7b2c1\u6b3e\u89c4\u5b9a\u7684\u5c45\u6c11\u4e2a\u4eba\u5916\u7c4d\u5458\u5de5\uff0c\u5728\u786e\u5b9a\u5de5\u8d44\u85aa\u91d1\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u65f6\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u6839\u636e2024\u5e74\u793e\u4f1a\u4fdd\u9669\u6cd5\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u3002\u6b64\u89c4\u5b9a\u53ef\u4f5c\u4e3a\u4f01\u4e1a\u57282026\u5e74\u7edf\u4e00\u5e94\u7528\u4e8e\u6240\u6709\u5916\u7c4d\u5458\u5de5\u5de5\u8d44\u8bb0\u5f55\u7684\u6307\u5bfc\u539f\u5219\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xac_dinh_khoan_BHXH_duoc_tru_cho_lao_dong_nuoc_ngoai\"><\/span><b>\u786e\u5b9a\u5916\u7c4d\u52b3\u5de5\u53ef\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6b63\u786e\u8d2f\u5f7b\u843d\u5b9e\u7b2c13751\/DON-QLDN1\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u7cbe\u795e\uff0c\u85aa\u8d44\u4f1a\u8ba1\u5e94\u9075\u5faa\u4ee5\u4e0b\u56db\u4e2a\u6b65\u9aa4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u60a8\u7684\u5c45\u4f4f\u8eab\u4efd\uff1a <\/b><span style=\"font-weight: 400;\">\u5c06\u5165\u5883\u548c\u51fa\u5883\u65f6\u95f4\u8868\u4e0e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u7684 183 \u5929\u6761\u4ef6\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u786e\u5b9a\u60a8\u76ee\u524d\u7f34\u7eb3\u7684\u4fdd\u9669\u7c7b\u578b\uff1a <\/b><span style=\"font-weight: 400;\">\u660e\u786e\u533a\u5206\u8fd9\u4e9b\u7f34\u6b3e\u662f2024\u5e74\u793e\u4f1a\u4fdd\u9669\u6cd5\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u548c\u5931\u4e1a\u4fdd\u9669\uff0c\u8fd8\u662f\u5916\u56fd\u6cd5\u5f8b\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6536\u96c6\u8bc1\u660e\u6587\u4ef6\uff1a <\/b><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728\u6d77\u5916\u652f\u4ed8\u7684\u4fdd\u9669\u5355\uff0c\u9700\u8981\u63d0\u4f9b\u6587\u4ef6\u8bc1\u660e\u5176\u5177\u6709\u8be5\u56fd\u6cd5\u89c4\u8981\u6c42\u7684\u5f3a\u5236\u6027\uff0c\u4ee5\u53ca\u8be5\u671f\u95f4\u5b9e\u9645\u652f\u4ed8\u7684\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u76f4\u63a5\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\uff1a <\/b><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 46 \u6761\u7b2c 2 \u6b3e\u7684\u516c\u5f0f\uff0c\u5728\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e4b\u524d\uff0c\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\u7b26\u5408\u6761\u4ef6\u7684\u4fdd\u9669\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> B\u5148\u751f\u662f\u4e00\u4f4d\u5728\u4e00\u5bb6\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5de5\u4f5c\u7684\u5916\u56fd\u4e13\u5bb6\uff0c2026\u5e74\u5728\u8d8a\u5357\u505c\u7559220\u5929\uff0c\u7b26\u5408\u8d8a\u5357\u5c45\u6c11\u8d44\u683c\u3002B\u5148\u751f\u7ee7\u7eed\u6309\u7167\u5176\u7956\u56fd\u7684\u6cd5\u5f8b\u7f34\u7eb3\u5f3a\u5236\u6027\u793e\u4f1a\u4fdd\u9669\u8d39\uff0c\u91d1\u989d\u76f8\u5f53\u4e8e\u6bcf\u5e744000\u4e07\u8d8a\u5357\u76fe\uff0c\u5e76\u5728\u8d8a\u5357\u9886\u53d6\u5de5\u8d44\u6536\u5165\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 13751\/DON-QLDN1 \u53f7\u5b98\u65b9\u51fd\u7684\u6307\u5bfc\uff0cB \u5148\u751f\u5728\u56fd\u5916\u7f34\u7eb3\u7684 4000 \u4e07\u8d8a\u5357\u76fe\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\u53ef\u4ee5\u5728\u786e\u5b9a\u8d8a\u5357\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\u4ece\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\u4e2d\u6263\u9664\uff0c\u524d\u63d0\u662f\u4f01\u4e1a\u4fdd\u7559\u4e86\u8be5\u56fd\u6cd5\u89c4\u8981\u6c42\u7684\u5b8c\u6574\u6587\u4ef6\uff0c\u8bc1\u660e\u8fd9\u4e9b\u7f34\u6b3e\u7684\u5f3a\u5236\u6027\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_ap_dung_va_luu_y_ve_hieu_luc_thi_hanh\"><\/span><b>\u7533\u8bf7\u65f6\u95f4\u548c\u751f\u6548\u65e5\u671f\u5907\u6ce8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c253\/2026\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c69\u6761\u7b2c1\u6b3e\u7684\u89c4\u5b9a\uff0c\u8be5\u6cd5\u4ee4\u81ea2026\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002\u7136\u800c\uff0c\u4e0e\u5c45\u6c11\u4e2a\u4eba\u7ecf\u8425\u6d3b\u52a8\u6240\u5f97\u548c\u85aa\u91d1\/\u5de5\u8d44\u76f8\u5173\u7684\u89c4\u5b9a\u5c06\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u7acb\u5373\u9002\u7528\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u6307\u5bfc\u610f\u89c1\u5c06\u5728\u6574\u4e2a2026\u7eb3\u7a0e\u5e74\u5ea6\u5185\u9002\u7528\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u81ea\u8be5\u6587\u4ef6\u751f\u6548\u4e4b\u65e5\u8d77\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u96c7\u7528\u5916\u56fd\u5de5\u4eba\u7684\u4f01\u4e1a\u9700\u8981\u4ece 2026 \u5e74\u521d\u5f00\u59cb\u5ba1\u67e5\u6240\u6709\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u671f\uff0c\u4ee5\u786e\u4fdd\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u6309\u7167\u5b98\u65b9\u51fd\u7684\u7cbe\u795e\u6263\u9664\uff0c\u907f\u514d\u51fa\u73b0\u5728\u672c\u6587\u4ef6\u53d1\u5e03\u4e4b\u524d\u7684\u671f\u95f4\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u7f34\u7a0e\u6b3e\u7684\u60c5\u51b5\u3002<\/span><\/p>\n<blockquote><p><b>\u53c2\u8003\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\">\u5982\u4f55\u786e\u5b9a\u7528\u4e8e\u8ba1\u7b97\u5916\u7c4d\u52b3\u5de5\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u5de5\u8d44\u6807\u51c6\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_ap_dung_Cong_van\"><\/span><b>\u7533\u8bf7\u5b98\u65b9\u6587\u4ef6\u65f6\u5e38\u72af\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u5c45\u4f4f\u8981\u6c42\u88ab\u5ffd\u89c6\u4e86\u3002\u4e00\u4e9b\u4f01\u4e1a\u5728\u6ca1\u6709\u660e\u786e\u6838\u5b9e\u4e2a\u4eba\u662f\u5426\u7b26\u5408\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u7684\u5c45\u4f4f\u8981\u6c42\u7684\u60c5\u51b5\u4e0b\uff0c\u5c31\u5bf9\u5916\u56fd\u5de5\u4eba\u5f81\u6536\u793e\u4f1a\u4fdd\u9669\u8d39\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5176\u6b21\uff0c\u7f3a\u4e4f\u8bc1\u660e\u5df2\u8d2d\u4e70\u5f3a\u5236\u6027\u6d77\u5916\u4fdd\u9669\u7684\u6587\u4ef6\u3002\u8fd9\u662f\u7533\u8bf7\u5b98\u65b9\u51fd\u4ef6\u65f6\u6700\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u5373\u4f01\u4e1a\u5728\u672a\u63d0\u4f9b\u6587\u4ef6\u8bc1\u660e\u6839\u636e\u6240\u5728\u56fd\u6cd5\u5f8b\u8be5\u9879\u7f34\u8d39\u4e3a\u5f3a\u5236\u6027\u89c4\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u76f4\u63a5\u6263\u9664\u4fdd\u9669\u91d1\u989d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u4e09\uff0c\u5f3a\u5236\u6027\u4fdd\u9669\u548c\u81ea\u613f\u6027\u4fdd\u9669\u4e4b\u95f4\u5b58\u5728\u6df7\u6dc6\u3002\u5e76\u975e\u6240\u6709\u5916\u7c4d\u52b3\u5de5\u5728\u6d77\u5916\u7f34\u7eb3\u7684\u4fdd\u9669\u8d39\u90fd\u53ef\u4ee5\u62b5\u6263\uff1b\u53ea\u6709\u56fd\u5bb6\u89c4\u5b9a\u7684\u5f3a\u5236\u6027\u4fdd\u9669\u8d39\u624d\u80fd\u62b5\u6263\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c\u56db\uff0c\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u4ee5\u6765\uff0c\u76f8\u5173\u6cd5\u89c4\u672a\u80fd\u53ca\u65f6\u66f4\u65b0\u3002\u7531\u4e8e\u8fd9\u4e9b\u6cd5\u89c4\u81ea2026\u7eb3\u7a0e\u5e74\u5ea6\u8d77\u5177\u6709\u8ffd\u6eaf\u6548\u529b\uff0c\u672a\u80fd\u53ca\u65f6\u66f4\u65b0\u6b63\u5f0f\u51fd\u4ef6\u7684\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u91cd\u65b0\u8c03\u6574\u4e4b\u524d\u7684\u6263\u9664\u671f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_lam_gi_de_tuan_thu_dung_quy_dinh\"><\/span><b>\u4f01\u4e1a\u5e94\u5982\u4f55\u786e\u4fdd\u9075\u5b88\u76f8\u5173\u6cd5\u89c4\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9746\" aria-describedby=\"caption-attachment-9746\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9746\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1.jpg\" alt=\"Doanh nghi\u1ec7p n\u00ean l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang C\u00f4ng v\u0103n 13751\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-nen-lam-gi-de-tuan-thu-dung-Cong-van-13751_DON-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9746\" class=\"wp-caption-text\">\u4f01\u4e1a\u5e94\u5982\u4f55\u9075\u5b88\u7b2c 13751\/DON-QLDN1 \u53f7\u5b98\u65b9\u51fd\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026 \u5e74\u7a0e\u6cd5\u6570\u91cf\u5e9e\u5927\uff0c\u4e0d\u65ad\u53d8\u5316\uff0c\u4ece 2025 \u5e74\u7684\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u30012025 \u5e74\u7684\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u5230\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u4ee5\u53ca\u7b2c 13751\/DON-QLDN1 \u53f7\u516c\u51fd\u7b49\u6307\u5bfc\u6587\u4ef6\uff0c\u6301\u7eed\u66f4\u65b0\u5e76\u51c6\u786e\u5730\u5c06\u5176\u5e94\u7528\u4e8e\u6bcf\u4e2a\u5916\u56fd\u5de5\u4eba\u7684\u6863\u6848\u9700\u8981\u6301\u7eed\u7684\u4e13\u4e1a\u8d44\u6e90\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u6ca1\u6709\u5177\u5907\u8db3\u591f\u4e13\u4e1a\u77e5\u8bc6\u6765\u5904\u7406\u5916\u7c4d\u5458\u5de5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f1a\u8ba1\u90e8\u95e8\uff0c\u90a3\u4e48\u89e3\u51b3\u65b9\u6848\u662f\u2026\u2026<\/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\u673a\u6784\u7684\u4e13\u4e1a\u77e5\u8bc6\uff0c\u6211\u4eec\u786e\u4fdd\u6240\u6709\u6263\u9664\u548c\u7533\u62a5\u5747\u7b26\u5408\u6700\u65b0\u51c6\u5219\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u66f4\u590d\u6742\u7684\u60c5\u51b5\uff0c\u4f8b\u5982\u5916\u7c4d\u5458\u5de5\u62e5\u6709\u6765\u81ea\u591a\u4e2a\u56fd\u5bb6\u7684\u6536\u5165\uff0c\u6216\u8005\u4f01\u4e1a\u9700\u8981\u5728\u7b7e\u53d1\u6b64\u6587\u4ef6\u4e4b\u524d\u5ba1\u67e5\u6263\u9664\u671f\uff0c\u56e2\u961f\u5c06\u2026\u2026<\/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;\"> MAN \u7684\u670d\u52a1\u53ef\u4ee5\u5e2e\u52a9\u4ea4\u53c9\u6838\u5bf9\u7279\u5b9a\u8bb0\u5f55\uff0c\u907f\u514d\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u62e5\u6709\u5927\u91cf\u5916\u7c4d\u5458\u5de5\u4f46\u5e0c\u671b\u4f18\u5316\u5185\u90e8\u4f1a\u8ba1\u90e8\u95e8\u8fd0\u8425\u6210\u672c\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u6216\u4ee3\u8868\u5904\uff0c\u5efa\u8bae\u91c7\u7528\u4ee5\u4e0b\u89e3\u51b3\u65b9\u6848\uff1a<\/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;\"> \u6b64\u9009\u9879\u6709\u52a9\u4e8e\u53ca\u65f6\u4e86\u89e3\u4e2a\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u7684\u6240\u6709\u53d8\u5316\uff0c\u800c\u65e0\u9700\u7ef4\u6301\u5e9e\u5927\u7684\u5185\u90e8\u56e2\u961f\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;\">\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u89e3\u51b3\u4e86\u96c7\u7528\u5916\u56fd\u5de5\u4eba\u7684\u4f01\u4e1a\u9762\u4e34\u7684\u4e00\u4e2a\u5e38\u89c1\u4e14\u5b9e\u9645\u7684\u95ee\u9898\uff1a\u96c7\u5458\u5728\u56fd\u5916\u7f34\u7eb3\u7684\u5f3a\u5236\u6027\u793e\u4f1a\u4fdd\u9669\u8d39\u5728\u786e\u5b9a\u8d8a\u5357\u5e94\u7eb3\u7a0e\u4e2a\u4eba\u6536\u5165\u65f6\u4ecd\u7136\u53ef\u4ee5\u6263\u9664\uff0c\u524d\u63d0\u662f\u8be5\u96c7\u5458\u662f\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u8ba4\u5b9a\u7684\u5c45\u6c11\u4e2a\u4eba\uff0c\u5e76\u4e14\u6709\u5b8c\u6574\u7684\u8bc1\u660e\u6587\u4ef6\u8bc1\u660e\u8be5\u7f34\u6b3e\u7684\u5f3a\u5236\u6027\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u6b64\u65b9\u6cd5\u65f6\u9700\u7262\u8bb0\u4ee5\u4e0b\u4e09\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5728\u8003\u8651\u4efb\u4f55\u6263\u9664\u4e4b\u524d\uff0c\u5fc5\u987b\u5148\u786e\u5b9a\u6b63\u786e\u7684\u5c45\u4f4f\u8eab\u4efd\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u514d\u8d54\u989d\u4fdd\u9669\u9879\u76ee\u6e05\u5355\u4e25\u683c\u6309\u7167\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 46 \u6761\u7b2c 2 \u6b3e\u7684\u89c4\u5b9a\u6267\u884c\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u5c06\u5728 2026 \u7eb3\u7a0e\u5e74\u5ea6\u5185\u9002\u7528\uff0c\u8981\u6c42\u4f01\u4e1a\u5728\u7b7e\u53d1\u6587\u4ef6\u4e4b\u524d\u5ba1\u67e5\u6240\u6709\u6263\u9664\u671f\u3002<\/span><\/li>\n<\/ul>\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_13751DON-QLDN1\"><\/span><b>\u5173\u4e8e\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \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=\"Cong_van_13751DON-QLDN1_ap_dung_cho_doi_tuong_nao\"><\/span><b>\u54ea\u4e9b\u5b9e\u4f53\u53d7\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u7684\u7ea6\u675f\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u9002\u7528\u4e8e\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u89c4\u5b9a\u5c45\u4f4f\u5728\u8d8a\u5357\uff0c\u5e76\u6709\u5de5\u8d44\u6536\u5165\u4e14\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u7684\u5916\u56fd\u5de5\u4eba\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_BHXH_dong_o_nuoc_ngoai_co_duoc_tru_khi_tinh_thue_TNCN_tai_Viet_Nam_khong\"><\/span><b>\u5728\u8d8a\u5357\u8ba1\u7b97\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u5728\u56fd\u5916\u7f34\u7eb3\u7684\u793e\u4f1a\u4fdd\u9669\u8d39\u662f\u5426\u53ef\u4ee5\u62b5\u6263\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u662f\u7684\uff0c\u5982\u679c\u662f\u4e2a\u4eba\u6ce8\u518c\u6240\u5728\u56fd\u5bb6\/\u5730\u533a\u8981\u6c42\u7684\u5f3a\u5236\u6027\u4fdd\u9669\uff0c\u5305\u62ec\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u3001\u5f3a\u5236\u6027\u804c\u4e1a\u8d23\u4efb\u4fdd\u9669\uff0c\u5e76\u4e14\u6709\u8bc1\u660e\u6587\u4ef6\uff0c\u5219\u5c5e\u4e8e\u5f3a\u5236\u6027\u4fdd\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ca_nhan_khong_du_dieu_kien_cu_tru_co_duoc_ap_dung_khoan_tru_theo_Cong_van_khong\"><\/span><b>\u4e0d\u7b26\u5408\u5c45\u4f4f\u8981\u6c42\u7684\u4e2a\u4eba\u662f\u5426\u53ef\u4ee5\u6309\u7167\u5b98\u65b9\u4fe1\u51fd\u4e2d\u7684\u89c4\u5b9a\u4eab\u53d7\u6263\u9664\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\u7b2c 13751\/DON-QLDN1 \u53f7\u5b98\u65b9\u51fd\u7684\u6307\u5bfc\uff0c\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u6263\u9664\u4ec5\u9002\u7528\u4e8e\u6839\u636e\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 4 \u6761\u7b2c 1 \u6b3e\u786e\u5b9a\u4e3a\u5c45\u6c11\u4e2a\u4eba\u7684\u5916\u56fd\u5de5\u4eba\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_13751DON-QLDN1_va_Nghi_dinh_2532026ND-CP_ap_dung_tu_thoi_diem_nao\"><\/span><b>\u5b98\u65b9\u6587\u4ef6 13751\/DON-QLDN1 \u548c\u6cd5\u4ee4 253\/2026\/ND-CP \u5206\u522b\u4e8e\u4f55\u65f6\u751f\u6548\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 253\/2026\/ND-CP \u53f7\u6cd5\u4ee4\u81ea 2026 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u4f46\u5173\u4e8e\u5c45\u6c11\u4e2a\u4eba\u5de5\u8d44\u6536\u5165\u7684\u89c4\u5b9a\u81ea 2026 \u7eb3\u7a0e\u5e74\u5ea6\u8d77\u9002\u7528\uff1b\u7b2c 13751\/DON-QLDN1 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v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m l\u00e0m r\u00f5 m\u1ed9t v\u01b0\u1edbng m\u1eafc m\u00e0 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i g\u1eb7p ph\u1ea3i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb 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