\n| M\u1edf r\u1ed9ng mi\u1ec5n thu\u1ebf<\/td>\n | H\u1ed7 tr\u1ee3 c\u00f4ng ngh\u1ec7 cao, n\u00f4ng nghi\u1ec7p, xanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n C\u00e1c thay \u0111\u1ed5i n\u00e0y t\u1ea1o n\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf hi\u1ec7n \u0111\u1ea1i h\u01a1n, d\u1ec5 tu\u00e2n th\u1ee7 v\u00e0 th\u00e2n thi\u1ec7n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n1.1 T\u0103ng M\u1ee9c Gi\u1ea3m Tr\u1eeb Gia C\u1ea3nh T\u1eeb Ng\u00e0y 01\/01\/2026<\/span><\/b><\/h3>\nT\u1eeb 01\/01\/2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c n\u00e2ng cao \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi chi ph\u00ed sinh ho\u1ea1t t\u0103ng, gi\u00fap gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho h\u00e0ng tri\u1ec7u c\u00e1 nh\u00e2n. C\u1ee5 th\u1ec3, m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n t\u0103ng t\u1eeb 11 tri\u1ec7u l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u\/n\u0103m), v\u00e0 cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 4,4 tri\u1ec7u l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n 11 tri\u1ec7u\/th\u00e1ng4,4 tri\u1ec7u\/th\u00e1ng<\/p>\n \n\n\n| Lo\u1ea1i gi\u1ea3m tr\u1eeb<\/td>\n | M\u1ee9c c\u0169 (2025)<\/td>\n | M\u1ee9c m\u1edbi (2026)<\/td>\n<\/tr>\n | \n| <\/td>\n | M\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td>\n | 15,5 tri\u1ec7u\/th\u00e1ng<\/td>\n<\/tr>\n | \n| <\/td>\n | Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n | 6,2 tri\u1ec7u\/th\u00e1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Ai \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c?<\/span><\/b><\/p>\n\n- Con c\u00e1i: Con d\u01b0\u1edbi 18 tu\u1ed5i; con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt kh\u00f4ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c; con \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc\/cao \u0111\u1eb3ng\/trung c\u1ea5p (d\u01b0\u1edbi 22 tu\u1ed5i n\u1ebfu kh\u00f4ng thu nh\u1eadp ho\u1eb7c thu nh\u1eadp th\u1ea5p).<\/span><\/li>\n<\/ul>\n
\n- V\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec7u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/span><\/li>\n<\/ul>\n
\n- Cha m\u1eb9, \u00f4ng b\u00e0, anh ch\u1ecb em: Ng\u01b0\u1eddi gi\u00e0, khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c thu nh\u1eadp kh\u00f4ng \u0111\u1ee7 s\u1ed1ng, do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.<\/span><\/li>\n<\/ul>\n
\u0110i\u1ec1u ki\u1ec7n ch\u00ednh:<\/span><\/b><\/p>\n\n- M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n cho m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n
\n- Ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh (gi\u1ea5y khai sinh, h\u1ed9 kh\u1ea9u, gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt, gi\u1ea5y h\u1ecdc t\u1eadp, cam k\u1ebft nu\u00f4i d\u01b0\u1ee1ng…).<\/span><\/li>\n<\/ul>\n
\n- \u0110\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c doanh nghi\u1ec7p tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf (th\u01b0\u1eddng qua form 20-\u0110K-TNCN).<\/span><\/li>\n<\/ul>\n
1.2 Bi\u1ec3u Thu\u1ebf L\u0169y Ti\u1ebfn M\u1edbi \u2013 Gi\u1ea3m T\u1eeb 7 B\u1eadc Xu\u1ed1ng 5 B\u1eadc<\/span><\/b><\/h3>\nBi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c r\u00fat g\u1ecdn t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc t\u1eeb 01\/01\/2026, v\u1edbi kho\u1ea3ng c\u00e1ch b\u1eadc r\u1ed9ng h\u01a1n \u0111\u1ec3 gi\u1ea3m thu\u1ebf cho thu nh\u1eadp trung b\u00ecnh. M\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t v\u1eabn 35%, nh\u01b0ng \u00e1p d\u1ee5ng cho thu nh\u1eadp v\u01b0\u1ee3t 100 tri\u1ec7u\/th\u00e1ng (thay v\u00ec 80 tri\u1ec7u nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y)<\/span><\/p>\n\n\n\n| B\u1eadc<\/span><\/b>\u00a0<\/span><\/td>\n | Thu\u00a0nh\u1eadp\u00a0t\u00ednh\u00a0thu\u1ebf\/th\u00e1ng\u00a0(tri\u1ec7u\u00a0\u0111\u1ed3ng)<\/span><\/b>\u00a0<\/span><\/td>\n | Thu\u00a0nh\u1eadp\u00a0t\u00ednh\u00a0thu\u1ebf\/n\u0103m\u00a0(tri\u1ec7u\u00a0\u0111\u1ed3ng)<\/span><\/b>\u00a0<\/span><\/td>\n | Thu\u1ebf\u00a0su\u1ea5t\u00a0(%)<\/span><\/b>\u00a0<\/span><\/td>\n<\/tr>\n\n| 1<\/span>\u00a0<\/span><\/td>\n | \u0110\u1ebfn\u00a010<\/span>\u00a0<\/span><\/td>\n | \u0110\u1ebfn\u00a0120<\/span>\u00a0<\/span><\/td>\n | 5<\/span>\u00a0<\/span><\/td>\n<\/tr>\n\n| 2<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a010\u00a0\u0111\u1ebfn\u00a030<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a0120\u00a0\u0111\u1ebfn\u00a0360<\/span>\u00a0<\/span><\/td>\n | 10<\/span>\u00a0<\/span><\/td>\n<\/tr>\n\n| 3<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a030\u00a0\u0111\u1ebfn\u00a050<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a0360\u00a0\u0111\u1ebfn\u00a0600<\/span>\u00a0<\/span><\/td>\n | 20<\/span>\u00a0<\/span><\/td>\n<\/tr>\n\n| 4<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a050\u00a0\u0111\u1ebfn\u00a0100<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a0600\u00a0\u0111\u1ebfn\u00a01.200<\/span>\u00a0<\/span><\/td>\n | 30<\/span>\u00a0<\/span><\/td>\n<\/tr>\n\n| 5<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a0100<\/span>\u00a0<\/span><\/td>\n | Tr\u00ean\u00a01.200<\/span>\u00a0<\/span><\/td>\n | 35<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n B\u1eadc c\u0169 c\u00f3 7 m\u1ee9c (5-35%), kho\u1ea3ng c\u00e1ch h\u1eb9p d\u1eabn \u0111\u1ebfn thu\u1ebf cao h\u01a1n cho thu nh\u1eadp 20-50 tri\u1ec7u. B\u1eadc m\u1edbi \u0111\u01a1n gi\u1ea3n, ti\u1ebft ki\u1ec7m 5-15% thu\u1ebf cho \u0111a s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n 1.3 M\u1edf R\u1ed9ng Mi\u1ec5n Thu\u1ebf, Gi\u1ea3m Thu\u1ebf & \u01afu \u0110\u00e3i \u0110\u1eb7c Bi\u1ec7t<\/span><\/b><\/h3>\nLu\u1eadt m\u1edbi m\u1edf r\u1ed9ng 21 kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1eeb 2026, t\u1eadp trung v\u00e0o h\u1ed7 tr\u1ee3 gi\u00e1o d\u1ee5c, y t\u1ebf, xanh v\u00e0 c\u00f4ng ngh\u1ec7 cao. Ngo\u00e0i ra, c\u00f3 gi\u1ea3m 50% cho m\u1ed9t s\u1ed1 thu nh\u1eadp \u0111\u1ea7u t\u01b0 v\u00e0 mi\u1ec5n 5 n\u0103m cho chuy\u00ean gia c\u00f4ng ngh\u1ec7. <\/span><\/p>\n\n- Kho\u1ea3n mi\u1ec5n m\u1edbi: <\/span>L\u00e0m th\u00eam gi\u1edd (m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p), h\u1ecdc b\u1ed5ng, thu nh\u1eadp t\u1eeb tr\u00e1i phi\u1ebfu xanh, n\u00f4ng nghi\u1ec7p h\u1eefu c\u01a1, qu\u00e0 t\u1eb7ng d\u01b0\u1edbi 10 tri\u1ec7u, h\u1ed7 tr\u1ee3 thi\u00ean tai.<\/li>\n<\/ul>\n
\n- \u01afu \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t: Mi\u1ec5n thu\u1ebf 5 n\u0103m cho chuy\u00ean gia c\u00f4ng ngh\u1ec7 cao, AI, b\u00e1n d\u1eabn, R&D; gi\u1ea3m 50% cho thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 startup c\u00f4ng ngh\u1ec7.<\/li>\n<\/ul>\n
\n\n\n| Lo\u1ea1i\u00a0\u01b0u\u00a0\u0111\u00e3i<\/span><\/b>\u00a0<\/span><\/td>\n | \u0110i\u1ec1u\u00a0ki\u1ec7n<\/span><\/b>\u00a0<\/span><\/td>\n | Th\u1eddi\u00a0h\u1ea1n<\/span><\/b>\u00a0<\/span><\/td>\n<\/tr>\n\n| Mi\u1ec5n\u00a0thu\u1ebf\u00a0h\u1ecdc\u00a0b\u1ed5ng<\/span>\u00a0<\/span><\/td>\n | H\u1ecdc\u00a0t\u1eadp\u00a0ch\u00ednh\u00a0quy<\/span>\u00a0<\/span><\/td>\n | V\u00f4\u00a0th\u1eddi\u00a0h\u1ea1n<\/span>\u00a0<\/span><\/td>\n<\/tr>\n\n| Mi\u1ec5n\u00a05\u00a0n\u0103m\u00a0c\u00f4ng\u00a0ngh\u1ec7\u00a0cao<\/span>\u00a0<\/span><\/td>\n | Chuy\u00ean\u00a0gia\u00a0AI\/b\u00e1n\u00a0d\u1eabn<\/span>\u00a0<\/span><\/td>\n | 5\u00a0n\u0103m\u00a0t\u1eeb\u00a02026<\/span>\u00a0<\/span><\/td>\n<\/tr>\n\n| Gi\u1ea3m\u00a050%\u00a0\u0111\u1ea7u\u00a0t\u01b0<\/span>\u00a0<\/span><\/td>\n | Startup\u00a0xanh\/c\u00f4ng\u00a0ngh\u1ec7<\/span>\u00a0<\/span><\/td>\n | \u00c1p\u00a0d\u1ee5ng\u00a0thu\u00a0nh\u1eadp\u00a02026+<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n C\u1ea7n c\u00f3 b\u1eb1ng ch\u1ee9ng (h\u1ee3p \u0111\u1ed3ng, gi\u1ea5y ch\u1ee9ng nh\u1eadn), th\u01b0\u1eddng l\u00e0 t\u1eeb B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/p>\n ![\"c\u1eadp-nh\u1eadt-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-2026-vina-tpt\"](\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/cap-nhat-thue-thu-nhap-ca-nhan-2026-vina-tpt.webp\") <\/p>\n
2. C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n N\u0103m 2026 \u2013 H\u01b0\u1edbng D\u1eabn T\u1eebng B\u01b0\u1edbc<\/span><\/b><\/h2>\nC\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n: Thu\u1ebf ph\u1ea3i n\u1ed9p = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn.<\/p>\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> = T\u1ed5ng thu nh\u1eadp \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u2013 C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb (gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n + ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c + b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c + t\u1eeb thi\u1ec7n + chi ph\u00ed y t\u1ebf\/gi\u00e1o d\u1ee5c h\u1ee3p l\u1ec7)<\/p>\n\u00c1p d\u1ee5ng cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa; c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh l\u00e0 20% <\/span><\/p>\nB\u01b0\u1edbc 1: X\u00e1c \u0110\u1ecbnh T\u00ecnh Tr\u1ea1ng C\u01b0 Tr\u00fa Thu\u1ebf C\u1ee7a B\u1ea1n<\/span><\/b><\/h3>\nB\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u1ea1n l\u00e0 c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u1ea1m vi thu\u1ebf \u0111\u00fang.<\/span><\/p>\nTheo Lu\u1eadt Thu\u1ebf TNCN<\/span><\/p>\n\n- C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: L\u00e0 ng\u01b0\u1eddi c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u2265183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, ho\u1eb7c c\u00f3 n\u01a1i c\u01b0 tr\u00fa th\u01b0\u1eddng xuy\u00ean (nh\u00e0 ri\u00eang ho\u1eb7c nh\u00e0 thu\u00ea d\u00e0i h\u1ea1n c\u00f3 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd).<\/li>\n<\/ul>\n
\n- C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Ch\u1ec9 \u0111\u00e1nh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n
T\u00e1c \u0111\u1ed9ng v\u1ec1 thu\u1ebf<\/span><\/b><\/p>\n\n- C\u01b0 d\u00e2n: T\u00ednh thu\u1ebf tr\u00ean thu nh\u1eadp to\u00e0n c\u1ea7u theo thang thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc (5%\u201335%).<\/span><\/li>\n<\/ul>\n
\n- \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa: Thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20% tr\u00ean l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam (c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c \u00e1p d\u1ee5ng cho t\u1eebng lo\u1ea1i c\u1ee5 th\u1ec3).<\/span><\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: T\u00ednh Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf<\/span><\/b><\/h3>\nC\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n: Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2013 Kho\u1ea3n mi\u1ec5n thu\u1ebf \u2013 Kho\u1ea3n gi\u1ea3m tr\u1eeb <\/strong><\/p><\/blockquote>\n\n- T\u1ed5ng thu nh\u1eadp:<\/strong> Bao g\u1ed3m l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf, thu nh\u1eadp kinh doanh, \u0111\u1ea7u t\u01b0, v.v.<\/li>\n
- Kho\u1ea3n mi\u1ec5n thu\u1ebf<\/strong>: C\u00e1c kho\u1ea3n kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf (v\u00ed d\u1ee5: h\u1ecdc b\u1ed5ng, l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh m\u1edbi, qu\u00e0 t\u1eb7ng d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh).<\/li>\n
- Kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/li>\n<\/ol>\n
\n- Gi\u1ea3m tr\u1eeb gia c\u1ea3nh (b\u1ea3n th\u00e2n 15,5 tri\u1ec7u\/th\u00e1ng + 6,2 tri\u1ec7u\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c)<\/span><\/li>\n
- T\u1eeb thi\u1ec7n, quy\u00ean g\u00f3p (c\u00f3 ch\u1ee9ng t\u1eeb).<\/span><\/li>\n
- Chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c (m\u1edbi m\u1edf r\u1ed9ng t\u1eeb 2026, t\u1ed1i \u0111a 10 tri\u1ec7u\/n\u0103m \u2013 ch\u1edd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft).<\/span><\/li>\n
- Quy\u00ean g\u00f3p t\u1eeb thi\u1ec7n (k\u00e8m bi\u00ean lai)<\/span><\/li>\n<\/ul>\n
V\u00ed d\u1ee5 minh h\u1ecda: <\/b>Thu nh\u1eadp th\u00e1ng 01\/2026 c\u1ee7a \u00f4ng A nh\u01b0 sau:<\/p>\n\n- L\u01b0\u01a1ng: 70,000,000\u0111<\/span><\/li>\n
- Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca: 1.000.000\u0111 (theo n\u1ed9i quy v\u00e0 quy ch\u1ebf c\u1ee7a c\u00f4ng ty)<\/span><\/li>\n
- Ti\u1ec1n hoa h\u1ed3ng doanh thu: 2.000.000\u0111<\/span><\/li>\n<\/ul>\n
Trong th\u00e1ng n\u00e0y, \u00f4ng A kh\u00f4ng \u0111\u00f3ng g\u00f3p b\u1ea5t c\u1ee9 kho\u1ea3n n\u00e0o li\u00ean quan \u0111\u1ebfn t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o\u2026 Ngo\u00e0i ra, \u00f4ng A \u0111ang nu\u00f4i 1 ng\u01b0\u1eddi con d\u01b0\u1edbi 18 tu\u1ed5i (\u0111\u00e3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00f4ng ty). <\/span><\/p>\nC\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a \u00f4ng A nh\u01b0 sau:<\/span><\/p>\n\n- T\u1ed5ng thu nh\u1eadp: 70,000,000 + 1,000,000 + 2,000,000 = <\/span>VND 73,000,000<\/li>\n<\/ul>\n
\n- Kho\u1ea3n mi\u1ec5n thu\u1ebf: VND 1,000,000 (Ti\u1ec1n \u0103n tr\u01b0a)<\/span><\/li>\n<\/ul>\n
\n- C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: 15.500.000\u0111 (gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n) + 6.200.000\u0111 (01 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) + 4.200.000\u0111 (c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c) = 24.850.000\u0111<\/li>\n<\/ul>\n
\n- X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf = 73.000.000\u0111 – 1.000.000\u0111 – 24.850.000\u0111 = 47.150.000\u0111<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3: \u00c1p D\u1ee5ng Bi\u1ec3u Thu\u1ebf L\u0169y Ti\u1ebfn 2026<\/span><\/b><\/h3>\n![\"Bi\u1ec3u-thu\u1ebf-m\u1edbi-2026-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-vina-tpt\"](\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/new-progressive-personal-income-tax-rates-vina-tpt.webp\") <\/p>\n
\u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf 5 b\u1eadc l\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf. T\u00ednh t\u1eebng ph\u1ea7n theo b\u1eadc, c\u1ed9ng d\u1ed3n.<\/span><\/p>\nTi\u1ebfp t\u1ee5c v\u1edbi v\u00ed d\u1ee5 tr\u00ean c\u1ee7a anh A, sau khi t\u00ednh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 sau:<\/span><\/p>\n\n- B\u1eadc 1: 10.000.000\u0111 x 5% = 500.000\u0111<\/li>\n<\/ul>\n
\n- B\u1eadc 2: (30.000.000\u0111 – 10.000.000\u0111) x 10% = 2.000.000\u0111<\/li>\n<\/ul>\n
\n- B\u1eadc 3: (41.750.000\u0111 – 30.000.000\u0111) x 20% = 2.350.000\u0111<\/li>\n<\/ul>\n
=> T\u1ed5ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: 4.850.000\u0111<\/p>\n V\u1eady thu nh\u1eadp th\u1ef1c nh\u1eadn c\u1ee7a anh A l\u00e0: 73.000.000\u0111 – 4.200.000\u0111 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m) – 4.850.000\u0111 (Thu\u1ebf TNCN) = 63.950.000\u0111<\/p>\n 3. Quy \u0110\u1ecbnh \u0110\u1eb7c Bi\u1ec7t Cho Ng\u01b0\u1eddi N\u01b0\u1edbc Ngo\u00e0i & Lao \u0110\u1ed9ng N\u01b0\u1edbc Ngo\u00e0i<\/span><\/b><\/h2>\nNg\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (expats) v\u00e0 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 ch\u1ecbu thu\u1ebf TNCN v\u1edbi quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n\n- Thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20% cho thu nh\u1eadp t\u1eeb Vi\u1ec7t Nam n\u1ebfu kh\u00f4ng c\u01b0 tr\u00fa; n\u1ebfu c\u01b0 tr\u00fa, \u00e1p d\u1ee5ng bi\u1ec3u l\u0169y ti\u1ebfn nh\u01b0 m\u1ee5c tr\u00ean.<\/li>\n<\/ul>\n
\n- C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: \u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf l\u0169y ti\u1ebfn t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam.<\/li>\n<\/ul>\n
C\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh thu\u1ebf song tr\u00f9ng (DTA): Vi\u1ec7t Nam c\u00f3 h\u01a1n 80 hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh thu\u1ebf song tr\u00f9ng (v\u1edbi M\u1ef9, c\u00e1c n\u01b0\u1edbc EU, Nh\u1eadt B\u1ea3n, Singapore, v.v.). \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i:<\/p>\n \n- N\u1ed9p m\u1eabu \u0111\u01a1n NT5\/TNCN<\/li>\n<\/ul>\n
\n- Cung c\u1ea5p b\u1eb1ng ch\u1ee9ng v\u1ec1 n\u01a1i c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i qu\u1ed1c gia c\u1ee7a b\u1ea1n.<\/span><\/li>\n<\/ul>\n
\n- Y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf cho c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ul>\n
V\u00ed d\u1ee5: M\u1ed9t ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp 50 tri\u1ec7u VND\/th\u00e1ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 10 tri\u1ec7u VND (20%). V\u1edbi hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh thu\u1ebf song tr\u00f9ng (DTA), t\u1ef7 l\u1ec7 thu\u1ebf c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng c\u00f2n 10-15%.<\/p>\n Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y, c\u1ed9ng th\u00eam vi\u1ec7c mi\u1ec5n thu\u1ebf 5 n\u0103m cho c\u00e1c chuy\u00ean gia c\u00f4ng ngh\u1ec7 cao, khi\u1ebfn Vi\u1ec7t Nam tr\u1edf n\u00ean h\u1ea5p d\u1eabn \u0111\u1ed1i v\u1edbi c\u00e1c chuy\u00ean gia qu\u1ed1c t\u1ebf c\u00f3 tay ngh\u1ec1 cao.<\/span><\/p>\n
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![\"c\u1eadp-nh\u1eadt-c\u00e1ch-t\u00ednh-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-2026\"](\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/01\/vietnam-personal-income-tax-2026-calculation-key-change.webp\")
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