{"id":49654,"date":"2026-03-06T06:39:51","date_gmt":"2026-03-05T23:39:51","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=49654"},"modified":"2026-03-06T06:39:51","modified_gmt":"2026-03-05T23:39:51","slug":"4-637-ngong-khau-tru-chi-phi-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-637-ngong-khau-tru-chi-phi-thue-thu-nhap-ca-nhan\/","title":{"rendered":"4.637. ‘Ng\u00f3ng’ kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n."},"content":{"rendered":"

‘Ng\u00f3ng’ kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>.<\/strong><\/span><\/h4>\n

(TN) – <\/strong>T\u1eeb \u0111\u1ea7u n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf m\u1edbi nh\u01b0ng c\u00f2n m\u1ed9t s\u1ed1 chi ph\u00ed kh\u00e1c v\u1eabn \u0111ang ch\u1edd.<\/strong><\/p>\n

\u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf m\u1edbi t\u1eeb \u0111\u1ea7u n\u0103m 2026<\/strong><\/h5>\n

C\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) v\u1eeba c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a>\u00a0(TNCN) \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Theo \u0111\u00f3, C\u1ee5c Thu\u1ebf n\u00eau r\u00f5 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh (GTGC) \u0111\u1ed1i v\u1edbi k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020 ng\u00e0y 2.6.2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i. C\u1ee5 th\u1ec3, m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m); v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Ri\u00eang t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 (t\u1eeb ng\u00e0y 1.1.2026), m\u1ee9c GTGC v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m); v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. T\u01b0\u01a1ng t\u1ef1, \u0111\u1ed1i v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ef3 quy\u1ebft to\u00e1n n\u0103m 2025 v\u1eabn \u00e1p d\u1ee5ng theo lu\u1eadt Thu\u1ebf TNCN s\u1ed1 04\/2007, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m 7 b\u1eadc thu\u1ebf (thu\u1ebf su\u1ea5t 5% – 10% – 15% – 20% – 25% – 30% – 35%). Ri\u00eang \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 (k\u1ec3 t\u1eeb ng\u00e0y 1.1.2026) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m 5 b\u1eadc thu\u1ebf (thu\u1ebf su\u1ea5t 5% – 10% – 20% – 30% – 35%). Trong \u0111\u00f3, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng b\u1eadc c\u0169ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

\"\"<\/p>\n

Ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng mong \u0111\u1ee3i s\u1edbm c\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft cho ph\u00e9p kh\u1ea5u tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c khi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n

\u1ea2NH: NH\u1eacT TH\u1ecaNH<\/p>\n

Th\u1eadm ch\u00ed ngay c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 12.2025 nh\u01b0ng \u0111\u01b0\u1ee3c chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u00e1ng 1.2026 th\u00ec c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c GTGC v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn m\u1edbi. Theo \u0111\u00f3, gi\u1ea3 s\u1eed m\u1ed9t c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng t\u1ed5ng c\u1ed9ng 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1eeb \u0111\u1ea7u n\u0103m 2026, n\u1ebfu c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf TNCN l\u00e0 257.000 \u0111\u1ed3ng, gi\u1ea3m 710.000 \u0111\u1ed3ng so v\u1edbi n\u0103m tr\u01b0\u1edbc (t\u01b0\u01a1ng \u1ee9ng n\u1ed9p thu\u1ebf b\u1eadc 1 v\u1edbi thu\u1ebf su\u1ea5t 5%). N\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u01b0\u01a1ng \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p l\u00e0 h\u01a1n 1,8 tri\u1ec7u \u0111\u1ed3ng, gi\u1ea3m 2,4 tri\u1ec7u \u0111\u1ed3ng so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y\u2026<\/p>\n

C\u00e1c n\u01b0\u1edbc cho ph\u00e9p kh\u1ea5u tr\u1eeb chi ph\u00ed li\u00ean quan y t\u1ebf, gi\u00e1o d\u1ee5c nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h5>\n

Nhi\u1ec1u qu\u1ed1c gia \u0111\u00e3 cho ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n nh\u01b0 h\u1ecdc ph\u00ed, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n hay c\u00e1c kho\u1ea3n chi ti\u00eau “gia c\u1ea3nh” nh\u01b0 ph\u1ee5 n\u1eef mang thai, sinh con, ch\u0103m s\u00f3c ng\u01b0\u1eddi gi\u00e0 \u0111au \u1ed1m\u2026 V\u00ed d\u1ee5, Th\u00e1i Lan cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n c\u01a1 b\u1ea3n 60.000 baht\/n\u0103m (kho\u1ea3ng 48 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m); gi\u1ea3m tr\u1eeb cho v\u1ee3\/ch\u1ed3ng kh\u00f4ng c\u00f3 thu nh\u1eadp 60.000 baht\/n\u0103m; gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (con) 30.000 baht\/tr\u1ebb\/n\u0103m, c\u1ed9ng th\u00eam 2.000 baht\/tr\u1ebb cho \u0111\u1ee9a con th\u1ee9 2 tr\u1edf \u0111i; chi ph\u00ed b\u1ea3o hi\u1ec3m y t\u1ebf t\u1ed1i \u0111a 25.000 baht\/n\u0103m (kho\u1ea3ng 20 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m); chi ph\u00ed gi\u00e1o d\u1ee5c t\u01b0 nh\u00e2n cho con c\u00e1i t\u1ed1i \u0111a 100.000 baht\/n\u0103m (kho\u1ea3ng 79,7 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m); chi ph\u00ed ch\u0103m s\u00f3c cha m\u1eb9 (tr\u00ean 60 tu\u1ed5i t\u1ed1i \u0111a 30.000 baht\/ng\u01b0\u1eddi)\u2026 T\u01b0\u01a1ng t\u1ef1, Trung Qu\u1ed1c \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb cho gi\u00e1o d\u1ee5c v\u00e0 ch\u0103m s\u00f3c tr\u1ebb em l\u00ean 2.000 NDT\/th\u00e1ng\/tr\u1ebb (kho\u1ea3ng 7 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng). Ngo\u00e0i ra, c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf l\u1edbn c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu v\u01b0\u1ee3t ng\u01b0\u1ee1ng 15.000 NDT; ch\u0103m s\u00f3c ng\u01b0\u1eddi gi\u00e0 tr\u00ean 60 tu\u1ed5i t\u1ed1i \u0111a 3.000 NDT\/th\u00e1ng…<\/p>\n

TS\u00a0\u0110\u1ed7 Thi\u00ean Anh Tu\u1ea5n<\/strong>, Tr\u01b0\u1eddng \u0110H Fulbright<\/em><\/p>\n

Tuy nhi\u00ean, vi\u1ec7c khai v\u00e0 n\u1ed9p thu\u1ebf TNCN ngay t\u1eeb \u0111\u1ea7u n\u0103m m\u1edbi c\u00f3 th\u1ec3 ch\u1ec9 t\u1ea1m kh\u1ea5u tr\u1eeb v\u00ec sau m\u1ed9t n\u0103m s\u1ebd th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf. Khi \u0111\u00f3, ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng s\u1ebd t\u00ednh t\u1ed5ng c\u1ed9ng thu nh\u1eadp trong n\u0103m v\u00e0 b\u1ed5 sung th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh nh\u01b0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3); b\u1ed5 sung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu c\u00f3 ph\u00e1t sinh)\u2026 \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh l\u1ea1i ch\u00ednh x\u00e1c theo \u0111\u00fang ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Ng\u00f3ng ch\u1edd kh\u1ea5u tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c<\/h5>\n

Ngo\u00e0i m\u1ee9c GTGC v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay t\u1eeb \u0111\u1ea7u n\u0103m nay, lu\u1eadt Thu\u1ebf TNCN 2025 quy \u0111\u1ecbnh th\u00eam m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN nh\u01b0 mi\u1ec5n thu\u1ebf trong th\u1eddi h\u1ea1n 5 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao; Mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 qu\u1ef9 m\u1edf th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef t\u1eeb 2 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y mua; Gi\u1ea3m 50% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp theo lu\u1eadt Ch\u1ee9ng kho\u00e1n trong th\u1eddi h\u1ea1n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh\u2026<\/p>\n

Ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111ang ng\u00f3ng ch\u1edd quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed cho y t\u1ebf, gi\u00e1o d\u1ee5c s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi n\u1ed9p thu\u1ebf TNCN<\/p>\n

\u1ea2NH: NH\u1eacT TH\u1ecaNH<\/p>\n

\u0110\u00e1ng ch\u00fa \u00fd, lu\u1eadt quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u1ee7a b\u1ed1, m\u1eb9, v\u1ee3 ho\u1eb7c ch\u1ed3ng, con \u0111ang l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. C\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb ngu\u1ed3n kh\u00e1c, \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 1.7.<\/p>\n

V\u00ec th\u1ebf hi\u1ec7n nay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ng\u00f3ng ch\u1edd quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 m\u1ee9c\u00a0chi ph\u00ed y t\u1ebf<\/a>\u00a0v\u00e0 gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb. T\u1ea1i bu\u1ed5i c\u00f4ng b\u1ed1 c\u00e1c l\u1ec7nh c\u1ee7a Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc v\u1ec1 c\u00e1c lu\u1eadt \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua t\u1ea1i k\u1ef3 h\u1ecdp 10 v\u00e0o \u0111\u1ea7u th\u00e1ng 1, \u00f4ng L\u01b0u \u0110\u1ee9c Huy, Ph\u00f3 cu\u0323c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ch\u00ednh s\u00e1ch thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed (B\u1ed9 T\u00e0i ch\u00ednh), cho bi\u1ebft B\u1ed9 \u0111ang nghi\u00ean c\u1ee9u x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt Thu\u1ebf TNCN v\u00e0 d\u1ef1 ki\u1ebfn th\u00e1ng 4 s\u1ebd tr\u00ecnh Ch\u00ednh ph\u1ee7. Trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung nh\u01b0 kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; s\u1eeda \u0111i\u1ec1u ki\u1ec7n thu nh\u1eadp x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb v\u00e0ng mi\u1ebfng khi c\u00e1 nh\u00e2n b\u00e1n ra s\u1ebd b\u1ecb t\u00ednh thu\u1ebf TNCN v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng thu thu\u1ebf\u2026<\/p>\n

N\u00ean n\u00e2ng \u0111i\u1ec1u ki\u1ec7n thu nh\u1eadp b\u1eb1ng m\u1ee9c GTGC cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/h5>\n

C\u1ea7n xem x\u00e9t n\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean b\u1eb1ng quy \u0111\u1ecbnh m\u1ee9c GTGC cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (quy \u0111\u1ecbnh hi\u1ec7n nay ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb tr\u00ean 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c). Khi \u0111\u00f3 c\u00e1c h\u1ed9 gia \u0111\u00ecnh m\u1edbi \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o \u0111\u1eddi s\u1ed1ng thi\u1ebft y\u1ebfu v\u00e0 c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00ean t\u00e2m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi, thu nh\u1eadp v\u00e3ng lai t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n s\u1ebd b\u1ecb tr\u1eeb thu\u1ebf 10% c\u0169ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c thay \u0111\u1ed5i v\u00e0 n\u00e2ng l\u00ean t\u1ed1i thi\u1ec3u 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/p>\n

Lu\u1eadt s\u01b0\u00a0Tr\u1ea7n Xoa<\/strong>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt Minh \u0110\u0103ng Quang<\/em><\/p>\n

Lu\u1eadt s\u01b0 Nguy\u1ec5n \u0110\u1ee9c Ngh\u0129a, chuy\u00ean gia v\u1ec1 thu\u1ebf, nh\u00ecn nh\u1eadn quy \u0111\u1ecbnh m\u1edbi cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ecdc h\u00e0nh, \u0111\u00e0o t\u1ea1o cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eabn ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 h\u1ee3p l\u00fd v\u00ec \u0111\u00e2y \u0111\u1ec1u l\u00e0 kho\u1ea3n chi thi\u1ebft y\u1ebfu c\u1ee7a m\u1ecdi gia \u0111\u00ecnh. B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng ph\u1ea3i t\u1ef1 \u0111\u00e0o t\u1ea1o li\u00ean t\u1ee5c \u0111\u1ec3 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c, n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 nh\u01b0 ngo\u1ea1i ng\u1eef, h\u1ecdc v\u1ec1 c\u00f4ng ngh\u1ec7 m\u1edbi nh\u01b0 AI hay c\u00e1c kh\u00f3a h\u1ecdc ng\u1eafn h\u1ea1n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00f4ng vi\u1ec7c. Ch\u00ednh ph\u1ee7 c\u00f3 th\u1ec3 quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c t\u1ed1i \u0111a trong t\u1eebng n\u0103m m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 b\u1ea3o hi\u1ec3m y t\u1ebf nh\u01b0ng n\u1ebfu ch\u0103m s\u00f3c cha m\u1eb9 gi\u00e0 y\u1ebfu th\u00ec c\u1ea7n c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 nhi\u1ec1u h\u01a1n, n\u00ean ph\u1ea3i cho kh\u1ea5u tr\u1eeb kho\u1ea3n chi ph\u00ed n\u00e0y. \u0110\u1ed1i v\u1edbi chi ph\u00ed \u0111i\u1ec1u tr\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o v\u00e0 c\u00e1c b\u1ec7nh \u0111i\u1ec1u tr\u1ecb l\u00e2u d\u00e0i m\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf kh\u00f4ng chi tr\u1ea3 \u0111\u1ed1i v\u1edbi nhi\u1ec1u gia \u0111\u00ecnh l\u00e0 m\u1ed9t s\u1ed1 ti\u1ec1n kh\u00e1 l\u1edbn. V\u00ec th\u1ebf v\u1edbi b\u1ec7nh hi\u1ec3m ngh\u00e8o, c\u1ea7n cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo th\u1ef1c t\u1ebf ph\u1ea7n chi ph\u00ed m\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf kh\u00f4ng thanh to\u00e1n theo ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, \u00e1p d\u1ee5ng cho c\u1ea3 b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

\u00d4ng Ngh\u0129a nh\u1ea5n m\u1ea1nh: Vi\u1ec7c cho ph\u00e9p kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o \u0111\u1eddi s\u1ed1ng cho c\u00e1c gia \u0111\u00ecnh. Khi \u0111\u00f3, b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd th\u1ea5y c\u00f4ng b\u1eb1ng v\u00e0 an t\u00e2m h\u01a1n trong vi\u1ec7c k\u00ea khai thu nh\u1eadp, \u0111\u00f3ng thu\u1ebf. S\u1ed1 thu thu\u1ebf TNCN t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng s\u1ebd kh\u00f4ng s\u1ee5t gi\u1ea3m m\u00e0 theo th\u1eddi gian lu\u00f4n gia t\u0103ng n\u00ean c\u1ea7n khuy\u1ebfn kh\u00edch, nu\u00f4i d\u01b0\u1ee1ng ngu\u1ed3n thu. Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i v\u1ec1 m\u1ee9c thu nh\u1eadp khi x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, t\u1eeb tr\u00ean 1 tri\u1ec7u \u0111\u1ed3ng hi\u1ec7n nay l\u00ean t\u1ed1i thi\u1ec3u ph\u1ea3i b\u1eb1ng 50% m\u1ee9c GTGC cho m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\/th\u00e1ng. T\u01b0\u01a1ng t\u1ef1, n\u00e2ng m\u1ee9c thu nh\u1eadp v\u00e3ng lai b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf 10% t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng hi\u1ec7n nay l\u00ean t\u1ed1i thi\u1ec3u 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n \u0111\u1ec3 kh\u00f4ng l\u00e0m m\u1ea5t th\u1eddi gian, c\u00f4ng s\u1ee9c c\u1ee7a c\u1ea3 h\u1ec7 th\u1ed1ng c\u01a1 quan thu\u1ebf l\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf, ho\u00e0n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n

Kh\u1ea5u tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c theo m\u1ee9c n\u00e0o?<\/h5>\n

V\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m hi\u1ec7n nay l\u00e0 Ch\u00ednh ph\u1ee7 s\u1ebd quy \u0111\u1ecbnh m\u1ee9c chi ph\u00ed cho y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o l\u00e0 bao nhi\u00eau cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c? Theo lu\u1eadt s\u01b0 Tr\u1ea7n Xoa, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty lu\u1eadt Minh \u0110\u0103ng Quang: T\u1ea5t c\u1ea3 ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u0111ang ng\u00f3ng ch\u1edd quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf TNCN t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. Trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3 nhi\u1ec1u h\u00e0ng h\u00f3a gia t\u0103ng th\u00ec vi\u1ec7c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00eam chi ph\u00ed tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf s\u1ebd gi\u00fap nhi\u1ec1u gia \u0111\u00ecnh \u0111\u1ee1 lo h\u01a1n. \u0110\u1ed1i v\u1edbi chi ph\u00ed v\u1ec1 gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, c\u1ea7n quy \u0111\u1ecbnh m\u1ee9c c\u1ed1 \u0111\u1ecbnh trong n\u0103m m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. B\u1edfi th\u1ef1c t\u1ebf, d\u00f9 nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 mi\u1ec5n h\u1ecdc ph\u00ed t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng, nh\u01b0ng v\u1eabn c\u00f3 r\u1ea5t nhi\u1ec1u kho\u1ea3n chi trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp c\u1ee7a h\u1ecdc sinh, sinh vi\u00ean.<\/p>\n

V\u00ec th\u1ebf, c\u00f3 th\u1ec3 quy \u0111\u1ecbnh m\u1ee9c c\u1ed1 \u0111\u1ecbnh theo t\u1eebng c\u1ea5p h\u1ecdc. Ch\u1eb3ng h\u1ea1n, th\u1ea5p nh\u1ea5t l\u00e0 m\u1ea7m non \u0111\u01b0\u1ee3c 5 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; m\u1ed7i c\u1ea5p h\u1ecdc ti\u1ebfp theo s\u1ebd c\u00e1ch nhau 5 tri\u1ec7u \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng ti\u1ec3u h\u1ecdc l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m\/ng\u01b0\u1eddi, ph\u1ed5 th\u00f4ng c\u01a1 s\u1edf l\u00ean 15 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, ph\u1ed5 th\u00f4ng trung h\u1ecdc 20 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, trung c\u1ea5p ngh\u1ec1 l\u00ean 25 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m v\u00e0 \u0111\u1ebfn b\u1eadc \u0111\u1ea1i h\u1ecdc th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng t\u1ed1i \u0111a kho\u1ea3ng 10 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m v\u00e0 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. Ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed y t\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00f3 th\u1ec3 quy \u0111\u1ecbnh theo ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng qu\u00e1 m\u1ee9c 100 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n

\"\"<\/p>\n

Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn m\u1edbi \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u00e1p d\u1ee5ng t\u1eeb \u0111\u1ea7u n\u0103m 2026<\/p>\n

\u1ea2NH: CH\u1ee4P M\u00c0N H\u00ccNH<\/p>\n

“C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o mang t\u00ednh h\u1ed7 tr\u1ee3 cho c\u00e1c gia \u0111\u00ecnh v\u00e0 c\u00f3 th\u00eam \u00fd ngh\u0129a h\u01b0\u1edbng \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf h\u1ee3p l\u00fd, to\u00e0n di\u1ec7n. \u0110\u1eb7c bi\u1ec7t, ch\u00ednh s\u00e1ch n\u00e0y c\u00f2n c\u00f3 \u00fd ngh\u0129a khuy\u1ebfn sinh trong b\u1ed1i c\u1ea3nh t\u1ef7 l\u1ec7 sinh c\u1ee7a VN \u0111\u00e3 gi\u1ea3m \u0111\u1ebfn m\u1ee9c b\u00e1o \u0111\u1ed9ng do nhi\u1ec1u gia \u0111\u00ecnh tr\u1ebb kh\u00f4ng d\u00e1m sinh 2 con khi chi ph\u00ed cho gi\u00e1o d\u1ee5c, y t\u1ebf kh\u00e1 cao trong t\u1ed5ng thu nh\u1eadp c\u1ee7a h\u1ecd”, lu\u1eadt s\u01b0 Tr\u1ea7n Xoa nh\u1ea5n m\u1ea1nh. Chuy\u00ean gia n\u00e0y c\u0169ng khuy\u1ebfn c\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong khi ch\u1edd c\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 m\u1ee9c kh\u1ea5u tr\u1eeb chi ph\u00ed gi\u00e1o d\u1ee5c, y t\u1ebf th\u00ec n\u00ean l\u01b0u gi\u1eef nh\u1eefng ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0 \u0111\u00f3ng h\u1ecdc ph\u00ed, kh\u00e1m ch\u1eefa b\u1ec7nh c\u1ee7a m\u00ecnh v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 c\u00e1c th\u00e1ng cu\u1ed1i n\u0103m ho\u1eb7c \u0111\u1ebfn khi\u00a0quy\u1ebft to\u00e1n thu\u1ebf<\/a>\u00a0n\u0103m 2026 s\u1ebd \u0111\u01b0a v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. T\u1eeb \u0111\u00f3 c\u0169ng gi\u00fap s\u1ed1 thu\u1ebf TNCN ph\u1ea3i \u0111\u00f3ng s\u1ebd gi\u1ea3m \u0111i.<\/p>\n

\u0110\u1ed3ng quan \u0111i\u1ec3m, <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>,<\/em><\/strong> Gi\u00e1m \u0111\u1ed1c <\/em><\/strong>C\u00f4ng ty Lu\u1eadt<\/em><\/strong><\/a> ANVI<\/em><\/strong><\/a>, cho r\u1eb1ng quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb c\u00e1c chi ph\u00ed thi\u1ebft y\u1ebfu n\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u00e0 ch\u1ea5p nh\u1eadn theo ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, h\u1ee3p l\u00fd. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ph\u00e2n bi\u1ec7t v\u00f9ng mi\u1ec1n hay \u0111\u1ed1i t\u01b0\u1ee3ng. C\u00f3 nh\u1eefng gia \u0111\u00ecnh thu nh\u1eadp ch\u1ec9 v\u1eeba qua m\u1ee9c kh\u1ea5u tr\u1eeb ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0ng ch\u1eb3ng may c\u00f3 ng\u01b0\u1eddi b\u1ecb b\u1ec7nh k\u00e9o d\u00e0i th\u00ec c\u00f3 khi chi ph\u00ed y t\u1ebf \u0111\u00e3 l\u00ean g\u1ea7n c\u1ea3 ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o th\u00ec do ph\u1ee5 thu\u1ed9c v\u00e0o l\u1ef1a ch\u1ecdn c\u1ee7a m\u1ed7i gia \u0111\u00ecnh, h\u1ecdc tr\u01b0\u1eddng t\u01b0 hay tr\u01b0\u1eddng c\u00f4ng n\u00ean c\u1ea7n t\u00ednh to\u00e1n m\u1ee9c chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo m\u1eb7t b\u1eb1ng chung c\u1ee7a s\u1ed1 \u0111\u00f4ng ng\u01b0\u1eddi d\u00e2n v\u00e0 gi\u1edbi h\u1ea1n m\u1ee9c t\u1ed1i \u0111a cho t\u1eebng c\u1ea5p h\u1ecdc. Khi \u0111\u01b0a ra quy \u0111\u1ecbnh “tr\u1ea7n” th\u00ec s\u1ebd t\u1ef1 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb k\u00e8m theo ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 \u00e1p d\u1ee5ng GTGC. \u0110\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh m\u1ee9c t\u1ed1i \u0111a chi ph\u00ed trong n\u0103m cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o – gi\u00e1o d\u1ee5c khi c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7.<\/em><\/h6>\n
H\u01a1n n\u1eefa, theo <\/em>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n \u0111\u1ea9y nhanh vi\u1ec7c c\u00f4ng b\u1ed1 d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt Thu\u1ebf TNCN \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn r\u1ed9ng r\u00e3i theo quy \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh \u0111\u1ec3 k\u1ecbp th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 1.7. Vi\u1ec7c s\u1edbm ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh s\u1ebd gi\u00fap c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp d\u1ec5 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh, khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong n\u0103m.<\/em><\/h6>\n

Mai Ph\u01b0\u01a1ng<\/strong><\/p>\n

—————<\/p>\n

Thanh<\/em><\/strong> ni\u00ean<\/em><\/strong> (Kinh<\/em><\/strong> t\u1ebf<\/em><\/strong>) ng\u00e0y <\/em><\/strong>06-3<\/em><\/strong>-2026:<\/em><\/strong><\/p>\n

https:\/\/thanhnien.vn\/ngong-khau-tru-chi-phi-thue-thu-nhap-ca-nhan-185260305223602433.htm<\/a><\/em><\/p>\n

(<\/em>292\/2.546<\/em>)<\/em>","protected":false},"excerpt":{"rendered":"

‘Ng\u00f3ng’ kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. (TN) – T\u1eeb \u0111\u1ea7u n\u0103m 2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf m\u1edbi nh\u01b0ng c\u00f2n m\u1ed9t s\u1ed1 chi ph\u00ed kh\u00e1c v\u1eabn \u0111ang ch\u1edd. \u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf m\u1edbi […]<\/p>\n","protected":false},"author":2,"featured_media":49655,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-49654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n4.637. 'Ng\u00f3ng' kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/?p=49654\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]4.637. 'Ng\u00f3ng' kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"‘Ng\u00f3ng’ kh\u1ea5u tr\u1eeb chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. 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