{"id":50663,"date":"2026-11-15T11:21:38","date_gmt":"2026-11-15T04:21:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=50663"},"modified":"2026-11-15T11:21:38","modified_gmt":"2026-11-15T04:21:38","slug":"4-794-giam-tru-thue-thu-nhap-ca-nhan-doi-voi-chi-phi-y-te-giao-duc","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/4-794-giam-tru-thue-thu-nhap-ca-nhan-doi-voi-chi-phi-y-te-giao-duc\/","title":{"rendered":"4.794. Gia\u0309m tr\u01b0\u0300 thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 y t\u00ea\u0301, gia\u0301o du\u0323c."},"content":{"rendered":"

Gia\u0309m tr\u01b0\u0300 thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 y t\u00ea\u0301, gia\u0301o du\u0323c.<\/strong><\/span><\/h4>\n

(VOV2) \u2013 \u00a0T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n chi thi\u1ebft y\u1ebfu cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/em><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n nghe trao \u0111\u1ed5i v\u1edbi <\/em><\/strong>Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a>, t\u1ea1i \u0111\u00e2y:<\/em><\/strong><\/h6>\n

https:\/\/vov2.vov.vn\/phap-luat\/giam-tru-thue-thu-nhap-ca-nhan-doi-voi-chi-phi-y-te-giao-duc-61654.vov2<\/a><\/em><\/p>\n

Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c<\/strong><\/h5>\n
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 bi\u1ebft: \u0110\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi cho y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/h6>\n

Theo \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1ea1i c\u00e1c c\u01a1 s\u1edf y t\u1ebf trong n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi danh m\u1ee5c do b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3, v\u1edbi m\u1ee9c t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p>\n

\u0110\u1ed1i v\u1edbi chi ph\u00ed gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a l\u00e0 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ecdc ph\u00ed t\u1ea1i c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o trong n\u01b0\u1edbc, bao g\u1ed3m gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi hai nh\u00f3m chi ph\u00ed n\u00e0y l\u00e0 47 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. Hi\u1ec7n nay, m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb chung cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 to\u00e0n b\u1ed9 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, kh\u00f4ng \u00e1p d\u1ee5ng ri\u00eang cho t\u1eebng c\u00e1 nh\u00e2n.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/strong><\/h5>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP. C\u1ee5 th\u1ec3, c\u00e1c kho\u1ea3n chi ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ri\u00eang \u0111\u1ed1i v\u1edbi chi ph\u00ed kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh ph\u1ea3i c\u00f3 th\u00eam b\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh theo m\u1eabu c\u1ee7a B\u1ed9 Y t\u1ebf. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

\u0110\u1ed3ng th\u1eddi, c\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp thanh to\u00e1n v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n hay ngu\u1ed3n kinh ph\u00ed n\u00e0o chi tr\u1ea3 ho\u1eb7c h\u1ed7 tr\u1ee3, bao g\u1ed3m ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n thay kh\u00e1c. \u0110i\u1ec1u n\u00e0y c\u0169ng \u0111\u1ed3ng ngh\u0129a, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m y t\u1ebf ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thanh to\u00e1n th\u00ec ph\u1ea7n chi ph\u00ed \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ec3 gi\u1ea3m tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn nh\u1eefng kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h5>\n

Theo kho\u1ea3n 3 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb v\u00e0 c\u00f3 nhu c\u1ea7u \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/p>\n

Khi quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, bao g\u1ed3m: t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf; ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf (n\u1ebfu c\u00f3); h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh; \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf, \u1ee9ng d\u1ee5ng eTax Mobile ho\u1eb7c C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia. H\u00ecnh th\u1ee9c n\u1ed9p tr\u1ef1c tuy\u1ebfn hi\u1ec7n nay kh\u00e1 thu\u1eadn ti\u1ec7n, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian, gi\u1ea3m chi ph\u00ed \u0111i l\u1ea1i v\u00e0 cho ph\u00e9p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1ec5 d\u00e0ng theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/p>\n

“Ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb; \u0111\u1ed3ng th\u1eddi l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n s\u1ebd gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i v\u00e0 tr\u00e1nh b\u1ecf s\u00f3t kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c h\u01b0\u1edfng” – Lu\u1eadt s\u01b0\u00a0<\/em><\/strong><\/a>Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/em><\/strong><\/a> l\u01b0u \u00fd.\/.<\/h6>\n

Thu Ha\u0300<\/strong><\/p>\n

—————<\/p>\n

Nghe Audio t\u1ea1i VOV2 (Ph\u00e1p lu\u1eadt) ng\u00e0y 15-11-2026:<\/em><\/strong><\/p>\n

https:\/\/vov2.vov.vn\/phap-luat\/giam-tru-thue-thu-nhap-ca-nhan-doi-voi-chi-phi-y-te-giao-duc-61654.vov2<\/a><\/em><\/p>\n

(10 ph\u00fat; l\u01b0\u1ee3c 817)<\/em><\/p>\n

—————-<\/em><\/p>\n

K\u1ecbch b\u1ea3n ghi \u00e2m ng\u00e0y <\/strong><\/p>\n

CH\u01af\u01a0NG TR\u00ccNH\u00a0 C\u1ea6M TAY CH\u1ec8 LU\u1eacT<\/strong><\/p>\n

Ph\u00e1t s\u00f3ng H\u1ec7 II – l\u00fac 06h40 \u2013 16h50<\/em><\/strong><\/p>\n

Th\u01b0\u0301 sa\u0301u ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2026<\/em><\/strong><\/p>\n

Chu\u0309 nh\u00e2\u0323t nga\u0300y 15 tha\u0301ng 11 n\u0103m 2026<\/em><\/strong><\/p>\n

Duy\u1ec7t Ban: <\/em><\/p>\n

Duy\u1ec7t Ph\u00f2ng:<\/em><\/p>\n

So\u1ea1n CT: Thu H\u00e0<\/em><\/p>\n

Nh\u1ea1c hi\u1ec7u<\/em><\/strong><\/p>\n

Quy\u0301 vi\u0323 va\u0300 ca\u0301c ba\u0323n th\u00e2n m\u00ea\u0301n! Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7, k\u00ea\u0309 t\u01b0\u0300 nga\u0300y 01\/07\/2026, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n chi thi\u1ebft y\u1ebfu cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Quy \u0111i\u0323nh na\u0300y co\u0301 \u00fd ngh\u0129a thi\u1ebft th\u1ef1c, g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh trong b\u1ed1i c\u1ea3nh chi ph\u00ed sinh ho\u1ea1t, y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c kh\u00f4ng ng\u1eebng gia t\u0103ng:<\/p>\n

Voxpop: -Chi phi\u0301 y t\u00ea\u0301 hay gia\u0301o du\u0323c \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 thu\u00ea\u0301, t\u00f4i th\u00e2\u0301y r\u00e2\u0301t m\u01b0\u0300ng. Vi\u0301 du\u0323 nh\u01b0 t\u00f4i co\u0301 3 \u0111\u01b0\u0301a con, chi phi\u0301 ri\u00eang cho ho\u0323c ha\u0300nh \u0111o\u0301ng ta\u0323i trung t\u00e2m ho\u0323c th\u00eam hay tr\u01b0\u01a1\u0300ng ho\u0323c cu\u0303ng x\u00e2\u0301p xi\u0309 10 tri\u00ea\u0323u. Ngoa\u0300i ra co\u0300n \u00f4\u0301m \u0111au cu\u0309a ca\u0301c con hay ba\u0309n th\u00e2n thi\u0300 kh\u00f4ng th\u00ea\u0309 ti\u0301nh \u0111\u01b0\u01a1\u0323c. N\u00ea\u0301u kh\u00f4ng \u0111\u01b0\u01a1\u0323c gia\u0309m tr\u01b0\u0300 thi\u0300 khoa\u0309n \u0111o\u0301ng thu\u00ea\u0301 r\u00e2\u0301t l\u01a1\u0301n\u2026.<\/em><\/p>\n

Vi\u00ea\u0323c gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn \u0111\u00e1ng ch\u00fa \u00fd trong ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng l\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m trung t\u00e2m ph\u1ee5c v\u1ee5, ch\u00ednh s\u00e1ch g\u00f3p ph\u1ea7n gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng, khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 cho s\u1ee9c kh\u1ecfe v\u00e0 tri th\u1ee9c, \u0111\u1ed3ng th\u1eddi t\u0103ng c\u01b0\u1eddng t\u00ednh c\u00f4ng b\u1eb1ng, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

V\u00e2\u0323y cu\u0323 th\u00ea\u0309, thu\u0309 tu\u0323c \u0111\u00ea\u0309 \u0111\u01b0\u01a1\u0323c mi\u00ea\u0303n gia\u0309m chi phi\u0301 \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n nh\u01b0 th\u00ea\u0301 na\u0300o? M\u01b0\u0301c gia\u0309m tr\u01b0\u0300 t\u00f4\u0301i \u0111a la\u0300 bao nhi\u00eau? Trong ch\u01b0\u01a1ng tri\u0300nh h\u00f4m nay, lu\u00e2\u0323t s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u01b0\u0301c \u2013 Gia\u0301m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Tr\u1ecdng t\u00e0i vi\u00ean Trung t\u00e2m Tr\u1ecdng t\u00e0i Qu\u1ed1c t\u1ebf Vi\u1ec7t Nam (VIAC) \u2013 se\u0303 cho bi\u00ea\u0301t cu\u0323 th\u00ea\u0309 n\u00f4\u0323i dung na\u0300y.<\/p>\n

 <\/p>\n

1\/ Th\u01b0a lu\u00e2\u0323t s\u01b0, theo quy \u0111i\u0323nh ta\u0323i Nghi\u0323 \u0111i\u0323nh s\u00f4\u0301 253\/2026, ng\u01b0\u01a1\u0300i co\u0301 thu nh\u00e2\u0323p pha\u0309i chi\u0323u thu\u00ea\u0301 \u0111\u01b0\u01a1\u0323c gia\u0309m tr\u01b0\u0300 \u0111\u00f4\u0301i v\u01a1\u0301i khoa\u0309n chi tra\u0309 cho y t\u00ea\u0301 va\u0300 gia\u0301o du\u0323c . V\u00e2\u0323y cu\u0323 th\u00ea\u0309, m\u01b0\u0301c gia\u0309m tr\u01b0\u0300 \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh nh\u01b0 th\u00ea\u0301 na\u0300o?<\/em><\/p>\n

LS tra\u0309 l\u01a1\u0300i:<\/strong> L\u1ea7n \u0111\u1ea7u ti\u00ean, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m tr\u1eeb kho\u1ea3n ti\u1ec1n chi cho y t\u1ebf, gi\u00e1o d\u1ee5c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. T\u1ea1i \u0110i\u00ea\u0300u 49, Ngh\u1ecb \u0111\u1ecbnh 253\/2026 quy \u0111\u1ecbnh, c\u00e1c kho\u1ea3n chi cho kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1ea1i c\u01a1 s\u1edf y t\u1ebf trong n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi danh m\u1ee5c do b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 t\u1ed5ng kh\u00f4ng qu\u00e1 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m;<\/p>\n

– C\u00e1c kho\u1ea3n chi cho gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o trong n\u01b0\u1edbc t\u1ed5ng kh\u00f4ng qu\u00e1 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, c\u1ee5 th\u1ec3: Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed gi\u00e1o d\u1ee5c m\u1ea7m non, gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o v\u00e0 c\u00e1c k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n kh\u00e1c t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o.<\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi hai nh\u00f3m chi ph\u00ed n\u00e0y l\u00e0 47 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p>\n

Hi\u1ec7n nay m\u1ee9c 23 v\u00e0 24 tri\u1ec7u, t\u1ed5ng c\u1ed9ng l\u00e0 47 tri\u1ec7u \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a t\u00ednh chung cho c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n

2\/ V\u00e2\u0323y v\u01a1\u0301i nh\u01b0\u0303ng kho\u1ea3n chi ph\u00ed t\u01b0\u0300 y t\u00ea\u0301, gia\u0301o du\u0323c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb tr\u00ean ph\u1ea3i \u0111\u00e1p \u1ee9ng nh\u01b0\u0303ng \u0111i\u1ec1u ki\u1ec7n gi\u0300, th\u01b0a lu\u00e2\u0323t s\u01b0?<\/em><\/p>\n

LS tra\u0309 l\u01a1\u0300i:<\/strong> V\u00e2ng, t\u00f4i nghi\u0303 \u0111\u00e2y cu\u0303ng la\u0300 n\u00f4\u0323i dung r\u00e2\u0301t quan tro\u0323ng ta\u0323i quy \u0111i\u0323nh m\u01a1\u0301i b\u01a1\u0309i vi\u0300 nhi\u00ea\u0300u ng\u01b0\u01a1\u0300i nghi\u0303, c\u01b0\u0301 chi tra\u0309 y t\u00ea\u0301, gia\u0301o du\u0323c la\u0300 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u01a1\u0323c gia\u0309m tr\u01b0\u0300 thu\u00ea\u0301 ma\u0300 kh\u00f4ng l\u01b0u gi\u01b0\u0303 b\u00e2\u0301t c\u01b0\u0301 ch\u01b0\u0301ng t\u01b0\u0300, ho\u0301a \u0111\u01a1n na\u0300o.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026 quy \u0111i\u0323nh, \u0111\u00f4\u0301i v\u01a1\u0301i nh\u01b0\u0303ng khoa\u0309n chi phi\u0301 t\u01b0\u0300 pha\u0309i \u0111a\u0301p \u01b0\u0301ng \u0111i\u00ea\u0300u ki\u00ea\u0323n nh\u01b0 sau:<\/p>\n

Th\u1ee9 nh\u1ea5t<\/em> – C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ri\u00eang \u0111\u1ed1i v\u1edbi kho\u1ea3n chi cho y t\u1ebf ph\u1ea3i c\u00f3 th\u00eam B\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf;<\/p>\n

Th\u1ee9 hai<\/em> – H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n

Th\u1ee9 ba<\/em> – Kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c, k\u1ec3 c\u1ea3 t\u1eeb ngu\u1ed3n t\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3, tr\u1ea3 thay c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m chi tr\u1ea3 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c.<\/p>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00e2\u0300n ch\u1ee7 \u0111\u1ed9ng l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n ta\u0323i c\u01a1 s\u01a1\u0309 y t\u00ea\u0301 \u0111u\u0301ng quy \u0111i\u0323nh cu\u0309a B\u00f4\u0323 Y t\u00ea\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c khoa\u0309n chi cho y t\u00ea\u0301; Ho\u0301a \u0111\u01a1n, ch\u01b0\u0301ng t\u01b0\u0300 pha\u0309i ghi ro\u0303 th\u00f4ng tin cu\u0309a ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 ho\u0103\u0323c ng\u01b0\u01a1\u0300i phu\u0323 thu\u00f4\u0323c. Ca\u0301c khoa\u0309n chi y t\u00ea\u0301, gi\u00e1o du\u0323c do ng\u01b0\u01a1\u0300i n\u00f4p thu\u00ea\u0301 t\u01b0\u0323 chi tra\u0309, kh\u00f4ng pha\u0309i do ta\u0300i tr\u01a1\u0323 hay t\u00f4\u0309 ch\u01b0\u0301c, ca\u0301 nh\u00e2n, ng\u00e2n sa\u0301ch Nha\u0300 n\u01b0\u01a1\u0301c ho\u0103\u0323c quy\u0303 ba\u0309o hi\u00ea\u0309m na\u0300o h\u00f4\u0303 tr\u01a1\u0323 chi tra\u0309 thay v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m. V\u01a1\u0301i quy \u0111i\u0323nh na\u0300y thi\u0300 n\u00ea\u0301u nh\u01b0 hi\u00ea\u0323n nay chi phi\u0301 y t\u00ea\u0301 ma\u0300 \u0111a\u0303 \u0111\u01b0\u01a1\u0323c ca\u0301c c\u00f4ng ty ba\u0309o hi\u00ea\u0309m chi tra\u0309 se\u0303 kh\u00f4ng \u0111\u01b0\u01a1\u0323c ti\u0301nh va\u0300o khoa\u0309n gia\u0309m tr\u01b0\u0300 thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n.<\/p>\n

Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu theo quy \u0111\u1ecbnh n\u00ean tr\u00ean \u0111\u1ec3 k\u00ea khai gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, qua \u0111\u00f3 b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh.<\/p>\n

T\u00f4i cu\u0303ng xin l\u01b0u \u00fd:<\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh.<\/p>\n

Co\u0300n \u0111\u00f4\u0301i v\u01a1\u0301i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb y t\u1ebf, gi\u00e1o d\u1ee5c kh\u00e1c ph\u00e1t sinh v\u00e0o n\u0103m n\u00e0o th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o n\u0103m \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1eeb v\u00e0o n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n

3\/<\/em> Ta\u0323i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253 c\u0169ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 quy\u1ebft to\u00e1n nh\u01b0ng ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. V\u00e2\u0323y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n th\u1ef1c hi\u1ec7n ra sao \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh?<\/em><\/p>\n

LS tra\u0309 l\u01a1\u0300i: <\/strong>\u0110\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh r\u1ea5t nh\u00e2n v\u0103n v\u00e0 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Kho\u1ea3n 5 \u0110i\u1ec1u 49 v\u1ec1 \u201cGi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb th\u00ec \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu sau khi quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi b\u1ed5 sung \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ch\u1ee9ng minh kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 49 th\u00ec v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean, vi\u1ec7c khai b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1eddi h\u1ea1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1.<\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n l\u01b0u \u00fd m\u1ed9t quy \u0111\u1ecbnh kh\u00e1c t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 49, \u0111\u00f3 l\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c ph\u00e1t sinh trong n\u0103m t\u00ednh thu\u1ebf n\u00e0o th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a n\u0103m \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo. V\u00ec v\u1eady, n\u1ebfu \u0111\u1ec3 qu\u00e1 l\u00e2u ho\u1eb7c kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 b\u1ecf l\u1ee1 quy\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00e1t sinh trong n\u0103m.<\/p>\n

Do \u0111\u00f3, l\u1eddi khuy\u00ean c\u1ee7a t\u00f4i l\u00e0 ngay khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh, l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 ch\u1ee7 \u0111\u1ed9ng ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb, c\u1ea7n s\u1edbm li\u00ean h\u1ec7 v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, tr\u00e1nh \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/p>\n

4\/ V\u1edbi quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n khi c\u00f3 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo \u0110i\u1ec1u 49 ma\u0300 lu\u00e2\u0323t s\u01b0 \u0111a\u0303 n\u00eau, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1eeb ch\u1ed1i kho\u1ea3n gi\u1ea3m tr\u1eeb ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf?<\/em><\/p>\n

LS tra\u0309 l\u01a1\u0300i: <\/strong>Kho\u1ea3n 3 \u0110i\u1ec1u 51 v\u1ec1 \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo \u0110i\u1ec1u 49 v\u00e0 c\u00f3 y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf th\u00ec ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p>\n

Do \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra k\u1ef9 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp khi c\u00f3 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y.<\/p>\n

Vi\u1ec7c l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f2n c\u00f3 t\u00e1c d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 xem x\u00e9t trong tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu kho\u1ea3n chi y t\u1ebf v\u01b0\u1ee3t qu\u00e1 m\u1ee9c gi\u1ea3m tr\u1eeb 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf do b\u1ecb d\u1ecbch b\u1ec7nh, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40 v\u1ec1 \u201cGi\u1ea3m thu\u1ebf do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP.<\/p>\n

5\/ \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o va\u0300 c\u00e2\u0300n pha\u0309i chu\u00e2\u0309n bi\u0323 nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, th\u01b0a lu\u00e2\u0323t s\u01b0?<\/em><\/p>\n

LS tra\u0309 l\u01a1\u0300i:<\/strong> Theo kho\u1ea3n 3 \u0110i\u1ec1u 51 v\u1ec1 \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m tr\u1eeb theo \u0110i\u1ec1u 49 v\u1ec1 \u201cGi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c\u201d v\u00e0 c\u00f3 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/p>\n

Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, g\u1ed3m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3), h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh c\u00e1c kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1:<\/p>\n

Th\u1ee9 nh\u1ea5t l\u00e0 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd;<\/p>\n

Th\u1ee9 hai l\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf, \u1ee9ng d\u1ee5ng eTax Mobile ho\u1eb7c C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia.<\/p>\n

Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn hi\u1ec7n nay kh\u00e1 thu\u1eadn ti\u1ec7n, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng d\u1ec5 d\u00e0ng theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n l\u01b0u \u00fd th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n \u0111\u00fang th\u1eddi h\u1ea1n. \u0110\u1ed1i v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026 s\u1eafp t\u1edbi, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 4\/5\/2027. Quan tr\u1ecdng h\u01a1n c\u1ea3 l\u00e0 c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t ch\u1ea5p nh\u1eadn kho\u1ea3n gi\u1ea3m tr\u1eeb, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ea3o \u0111\u1ea3m quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/p>\n

V\u00e2ng, xin ca\u0301m \u01a1n lu\u00e2\u0323t s\u01b0 v\u00ea\u0300 nh\u01b0\u0303ng th\u00f4ng tin trao \u0111\u00f4\u0309i v\u01b0\u0300a r\u00f4\u0300i!<\/em><\/p>\n

Nha\u0323c qua\u0309ng ba\u0301<\/em><\/strong>","protected":false},"excerpt":{"rendered":"

Gia\u0309m tr\u01b0\u0300 thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n \u0111\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 y t\u00ea\u0301, gia\u0301o du\u0323c. (VOV2) \u2013 \u00a0T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n chi thi\u1ebft y\u1ebfu cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp […]<\/p>\n","protected":false},"author":2,"featured_media":50664,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-50663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"\n4.794. 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