{"id":15219,"date":"2026-05-08T01:44:32","date_gmt":"2026-05-08T01:44:32","guid":{"rendered":"https:\/\/mva.vn\/?p=15219"},"modified":"2026-05-08T01:44:32","modified_gmt":"2026-05-08T01:44:32","slug":"tong-thu-nhap-chiu-thue-phai-khau-tru","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/tong-thu-nhap-chiu-thue-phai-khau-tru\/","title":{"rendered":"T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p c\u1ee5m t\u1eeb \u201ct\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb\u201d nh\u01b0ng ch\u01b0a th\u1ef1c s\u1ef1 hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u0169ng nh\u01b0 c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c. Vi\u1ec7c hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m n\u00e0y gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh sai s\u00f3t khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).<\/em><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u chi ti\u1ebft t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec, c\u00e1ch t\u00ednh, c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/em><\/p>\n

I. T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec?<\/h2>\n
\"T\u1ed5ng
T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb<\/h3>\n

T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ph\u1ea3i t\u00ednh thu\u1ebf v\u00e0 b\u1ecb t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3.<\/p>\n

N\u00f3i \u0111\u01a1n gi\u1ea3n:<\/p>\n

\ud83d\udc49 \u0110\u00e2y l\u00e0 ph\u1ea7n thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n

    \n
  • Ti\u1ec1n l\u01b0\u01a1ng<\/li>\n
  • Ti\u1ec1n c\u00f4ng<\/li>\n
  • Th\u01b0\u1edfng<\/li>\n
  • Hoa h\u1ed3ng<\/li>\n
  • Ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf<\/li>\n
  • Thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5, c\u1ed9ng t\u00e1c vi\u00ean<\/li>\n<\/ul>\n

    II. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf<\/h2>\n

    2.1. \u0110\u1ea3m b\u1ea3o thu \u0111\u00fang, thu \u0111\u1ee7 thu\u1ebf<\/h3>\n

    Vi\u1ec7c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n gi\u00fap c\u01a1 quan thu\u1ebf:<\/p>\n

      \n
    • Ki\u1ec3m so\u00e1t thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n
    • H\u1ea1n ch\u1ebf th\u1ea5t thu thu\u1ebf<\/li>\n
    • Minh b\u1ea1ch ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n

      2.2. Gi\u1ea3m \u00e1p l\u1ef1c quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m<\/h3>\n

      Khi doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u00fang:<\/p>\n

      \ud83d\udc49 C\u00e1 nh\u00e2n s\u1ebd gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam khi quy\u1ebft to\u00e1n.<\/p>\n

      III. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb<\/h2>\n

      3.1. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/h3>\n

      \u0110\u00e2y l\u00e0 lo\u1ea1i ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/p>\n

      Bao g\u1ed3m:<\/p>\n

        \n
      • L\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/li>\n
      • Ti\u1ec1n t\u0103ng ca<\/li>\n
      • Th\u01b0\u1edfng KPI<\/li>\n
      • Th\u01b0\u1edfng doanh s\u1ed1<\/li>\n
      • Ti\u1ec1n hoa h\u1ed3ng<\/li>\n
      • Ti\u1ec1n h\u1ed7 tr\u1ee3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng<\/li>\n<\/ul>\n

        3.2. Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5<\/h3>\n

        V\u00ed d\u1ee5:<\/p>\n

          \n
        • C\u1ed9ng t\u00e1c vi\u00ean<\/li>\n
        • Freelancer<\/li>\n
        • Chuy\u00ean gia t\u01b0 v\u1ea5n<\/li>\n
        • Gi\u1ea3ng vi\u00ean thu\u00ea ngo\u00e0i<\/li>\n<\/ul>\n

          N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh:<\/p>\n

          \ud83d\udc49 Doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi thanh to\u00e1n.<\/p>\n

          3.3. Thu nh\u1eadp v\u00e3ng lai<\/h3>\n

          L\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean t\u1ea1i m\u1ed9t n\u01a1i.<\/p>\n

          V\u00ed d\u1ee5:<\/p>\n

            \n
          • L\u00e0m vi\u1ec7c th\u1eddi v\u1ee5<\/li>\n
          • Nh\u1eadn nhu\u1eadn b\u00fat<\/li>\n
          • Th\u00f9 lao ph\u00e1t sinh ng\u1eafn h\u1ea1n<\/li>\n<\/ul>\n

            IV. C\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h2>\n

            4.1. Kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h3>\n

            M\u1ed9t s\u1ed1 kho\u1ea3n kh\u00f4ng t\u00ednh thu\u1ebf g\u1ed3m:<\/p>\n

              \n
            • Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a theo m\u1ee9c quy \u0111\u1ecbnh<\/li>\n
            • Ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed h\u1ee3p l\u1ec7<\/li>\n
            • Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh<\/li>\n
            • Kho\u1ea3n h\u1ed7 tr\u1ee3 hi\u1ebfu h\u1ef7 \u0111\u00fang quy ch\u1ebf<\/li>\n<\/ul>\n

              4.2. Kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/h3>\n

              Bao g\u1ed3m:<\/p>\n

                \n
              • BHXH<\/li>\n
              • BHYT<\/li>\n
              • BHTN<\/li>\n<\/ul>\n

                \ud83d\udc49 \u0110\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/p>\n

                4.3. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/h3>\n

                Hi\u1ec7n nay g\u1ed3m:<\/p>\n

                  \n
                • Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n<\/li>\n
                • Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n<\/ul>\n

                  \u0110\u00e2y l\u00e0 kho\u1ea3n c\u1ef1c k\u1ef3 quan tr\u1ecdng khi t\u00ednh thu\u1ebf TNCN.<\/p>\n

                  V. C\u00e1ch t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb<\/h2>\n

                  5.1. C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n<\/h3>\n
                  \n

                  Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m<\/p>\n<\/blockquote>\n

                  Sau \u0111\u00f3:<\/p>\n

                  \n

                  Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u2013 B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/p>\n<\/blockquote>\n

                  5.2. V\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n

                  Gi\u1ea3 s\u1eed nh\u00e2n vi\u00ean c\u00f3:<\/p>\n

                    \n
                  • L\u01b0\u01a1ng: 25 tri\u1ec7u<\/li>\n
                  • Ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf: 2 tri\u1ec7u<\/li>\n
                  • BHXH b\u1eaft bu\u1ed9c: 2,5 tri\u1ec7u<\/li>\n
                  • Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n: 11 tri\u1ec7u<\/li>\n<\/ul>\n

                    Khi \u0111\u00f3:<\/p>\n

                    \ud83d\udc49 T\u1ed5ng thu nh\u1eadp = 27 tri\u1ec7u<\/p>\n

                    \ud83d\udc49 Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/p>\n

                    27 \u2013 2,5 \u2013 11 = 13,5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

                    Doanh nghi\u1ec7p s\u1ebd t\u00ednh thu\u1ebf TNCN d\u1ef1a tr\u00ean m\u1ee9c n\u00e0y.<\/p>\n

                    VI. M\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u1ed5 bi\u1ebfn<\/h2>\n

                    6.1. Kh\u1ea5u tr\u1eeb theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/h3>\n

                    \u00c1p d\u1ee5ng v\u1edbi:<\/p>\n

                      \n
                    • Ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean<\/li>\n<\/ul>\n

                      M\u1ee9c thu\u1ebf t\u1eeb:<\/p>\n

                        \n
                      • 5% \u0111\u1ebfn 35%<\/li>\n<\/ul>\n

                        T\u00f9y theo thu nh\u1eadp.<\/p>\n

                        6.2. Kh\u1ea5u tr\u1eeb 10%<\/h3>\n

                        \u00c1p d\u1ee5ng v\u1edbi:<\/p>\n

                          \n
                        • C\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n
                        • H\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng<\/li>\n
                        • C\u1ed9ng t\u00e1c vi\u00ean<\/li>\n<\/ul>\n

                          \u0110i\u1ec1u ki\u1ec7n:<\/p>\n

                          \ud83d\udc49 Thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/p>\n

                          VII. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec?<\/h2>\n

                          7.1. Kh\u1ea5u tr\u1eeb \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

                          Doanh nghi\u1ec7p ph\u1ea3i:<\/p>\n

                            \n
                          • X\u00e1c \u0111\u1ecbnh \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/li>\n
                          • T\u00ednh \u0111\u00fang s\u1ed1 thu\u1ebf<\/li>\n
                          • Kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi chi tr\u1ea3<\/li>\n<\/ul>\n

                            7.2. K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf<\/h3>\n

                            Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

                              \n
                            • K\u00ea khai theo th\u00e1ng\/qu\u00fd<\/li>\n
                            • N\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n<\/li>\n<\/ul>\n

                              N\u1ebfu sai s\u00f3t:<\/p>\n

                              \ud83d\udc49 C\u00f3 th\u1ec3 b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t.<\/p>\n

                              7.3. C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/h3>\n

                              Khi c\u00e1 nh\u00e2n y\u00eau c\u1ea7u:<\/p>\n

                              \ud83d\udc49 Doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n

                              VIII. Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h2>\n

                              8.1. T\u00ednh thi\u1ebfu thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h3>\n

                              V\u00ed d\u1ee5:<\/p>\n

                                \n
                              • Kh\u00f4ng c\u1ed9ng ti\u1ec1n th\u01b0\u1edfng<\/li>\n
                              • B\u1ecf s\u00f3t ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf<\/li>\n<\/ul>\n

                                \ud83d\udc49 D\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf.<\/p>\n

                                8.2. Kh\u00f4ng lo\u1ea1i tr\u1eeb kho\u1ea3n mi\u1ec5n thu\u1ebf<\/h3>\n

                                Khi\u1ebfn:<\/p>\n

                                  \n
                                • Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb cao h\u01a1n th\u1ef1c t\u1ebf<\/li>\n<\/ul>\n

                                  8.3. \u00c1p sai ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/h3>\n

                                  V\u00ed d\u1ee5:<\/p>\n

                                    \n
                                  • \u0110\u00e1ng l\u1ebd kh\u1ea5u tr\u1eeb 10% nh\u01b0ng l\u1ea1i \u00e1p bi\u1ec3u l\u0169y ti\u1ebfn<\/li>\n<\/ul>\n

                                    IX. M\u1ee9c ph\u1ea1t n\u1ebfu kh\u1ea5u tr\u1eeb sai thu\u1ebf<\/h2>\n

                                    N\u1ebfu doanh nghi\u1ec7p:<\/p>\n

                                      \n
                                    • Kh\u00f4ng kh\u1ea5u tr\u1eeb<\/li>\n
                                    • Kh\u1ea5u tr\u1eeb thi\u1ebfu<\/li>\n
                                    • K\u00ea khai sai<\/li>\n<\/ul>\n

                                      C\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

                                        \n
                                      • Truy thu thu\u1ebf<\/li>\n
                                      • Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/li>\n
                                      • T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p<\/li>\n<\/ul>\n

                                        Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng:<\/p>\n

                                        \ud83d\udc49 C\u00f3 th\u1ec3 b\u1ecb thanh tra thu\u1ebf.<\/p>\n

                                        X. Kinh nghi\u1ec7m gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t<\/h2>\n

                                        10.1. Theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 thu nh\u1eadp nh\u00e2n s\u1ef1<\/h3>\n

                                        C\u1ea7n qu\u1ea3n l\u00fd:<\/p>\n

                                          \n
                                        • L\u01b0\u01a1ng<\/li>\n
                                        • Th\u01b0\u1edfng<\/li>\n
                                        • Ph\u1ee5 c\u1ea5p<\/li>\n
                                        • Hoa h\u1ed3ng<\/li>\n<\/ul>\n

                                          10.2. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf th\u01b0\u1eddng xuy\u00ean<\/h3>\n

                                          Ch\u00ednh s\u00e1ch thu\u1ebf TNCN c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo:<\/p>\n

                                            \n
                                          • M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/li>\n
                                          • Ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3<\/li>\n
                                          • Quy \u0111\u1ecbnh m\u1edbi t\u1eeb c\u01a1 quan thu\u1ebf<\/li>\n<\/ul>\n

                                            10.3. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u2013 ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n

                                            Gi\u00fap:<\/p>\n

                                              \n
                                            • T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf<\/li>\n
                                            • H\u1ea1n ch\u1ebf sai s\u00f3t<\/li>\n
                                            • D\u1ec5 quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n

                                              XI. Vai tr\u00f2 c\u1ee7a vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh<\/h2>\n

                                              Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb gi\u00fap:<\/p>\n

                                                \n
                                              • Doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/li>\n
                                              • Ng\u01b0\u1eddi lao \u0111\u1ed9ng minh b\u1ea1ch thu nh\u1eadp<\/li>\n
                                              • Gi\u1ea3m r\u1ee7i ro tranh ch\u1ea5p thu\u1ebf<\/li>\n
                                              • H\u1ea1n ch\u1ebf b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t<\/li>\n<\/ul>\n

                                                Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng s\u1ed1 h\u00f3a d\u1eef li\u1ec7u:<\/p>\n

                                                \ud83d\udc49 Vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft.<\/p>\n

                                                XII. K\u1ebft lu\u1eadn<\/h2>\n

                                                T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

                                                Vi\u1ec7c hi\u1ec3u r\u00f5:<\/p>\n

                                                  \n
                                                • Kho\u1ea3n n\u00e0o ch\u1ecbu thu\u1ebf<\/li>\n
                                                • Kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n<\/li>\n
                                                • C\u00e1ch t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf<\/li>\n
                                                • Quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n

                                                  \ud83d\udc49 S\u1ebd gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/p>\n

                                                    \n
                                                  • H\u1ea1n ch\u1ebf sai s\u00f3t<\/li>\n
                                                  • Tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd<\/li>\n
                                                  • Th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

                                                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, nhi\u1ec1u c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p c\u1ee5m t\u1eeb \u201ct\u1ed5ng thu nh\u1eadp..<\/p>\n","protected":false},"author":1,"featured_media":15220,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec, c\u00e1ch t\u00ednh thu\u1ebf TNCN, c\u00e1c kho\u1ea3n mi\u1ec5n gi\u1ea3m v\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t d\u00e0nh cho doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/tong-thu-nhap-chiu-thue-phai-khau-tru\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 g\u00ec? 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