{"id":16171,"date":"2026-07-23T03:03:39","date_gmt":"2026-07-23T03:03:39","guid":{"rendered":"https:\/\/mva.vn\/?p=16171"},"modified":"2026-07-23T03:03:39","modified_gmt":"2026-07-23T03:03:39","slug":"cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\/","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh"},"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>

C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n lu\u00f4n l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng, h\u1ed9 kinh doanh v\u00e0 doanh nghi\u1ec7p quan t\u00e2m khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). C\u00f3 nhi\u1ec1u kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc mi\u1ec5n thu\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m an sinh x\u00e3 h\u1ed9i, khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA s\u1ebd t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

I. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/h2>\n
\"C\u00e1c
C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 kho\u1ea3n thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n thu quan tr\u1ecdng c\u1ee7a ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp v\u00e0 b\u1ea3o \u0111\u1ea3m c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/p>\n

Tuy nhi\u00ean, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh m\u1ecdi kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp mang t\u00ednh h\u1ed7 tr\u1ee3, an sinh ho\u1eb7c ph\u00e1t sinh trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p mi\u1ec5n thu\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi d\u00e2n.<\/p>\n

1.2. \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\n

Vi\u1ec7c quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch nh\u01b0:<\/p>\n

    \n
  • H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh.<\/li>\n
  • Khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf.<\/li>\n
  • B\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n
  • H\u1ea1n ch\u1ebf vi\u1ec7c n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n
  • T\u1ea1o \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch an sinh x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n

    Vi\u1ec7c hi\u1ec3u \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf s\u1ebd gi\u00fap c\u00e1 nh\u00e2n ch\u1ee7 \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 tr\u00e1nh nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n

    II. C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t<\/h2>\n

    2.1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa ng\u01b0\u1eddi th\u00e2n<\/h3>\n

    M\u1ed9t trong c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> ph\u1ed5 bi\u1ebfn l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean c\u00f3 quan h\u1ec7 th\u00e2n th\u00edch.<\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n g\u1ed3m:<\/p>\n

      \n
    • V\u1ee3 v\u1edbi ch\u1ed3ng.<\/li>\n
    • Cha m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb.<\/li>\n
    • Cha m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i.<\/li>\n
    • Cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u.<\/li>\n
    • Cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3.<\/li>\n
    • \u00d4ng b\u00e0 n\u1ed9i, \u00f4ng b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u.<\/li>\n
    • Anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/li>\n<\/ul>\n

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

      Cha chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho con trai th\u00ec kho\u1ea3n thu nh\u1eadp t\u1eeb giao d\u1ecbch n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7.<\/p>\n

      2.2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t<\/h3>\n

      C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng c\u0103n nh\u00e0 ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t c\u1ee7a m\u00ecnh s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

      \u0110i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n g\u1ed3m:<\/p>\n

        \n
      • Ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf ho\u1eb7c m\u1ed9t quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
      • C\u00f3 quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p.<\/li>\n
      • \u0110\u00e1p \u1ee9ng th\u1eddi gian s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

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

        M\u1ed9t c\u00e1 nh\u00e2n b\u00e1n c\u0103n nh\u00e0 duy nh\u1ea5t \u0111ang s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf v\u00e0 kh\u00f4ng s\u1edf h\u1eefu b\u1ea5t k\u1ef3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00e0o kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

        2.3. Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao<\/h3>\n

        C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao theo ch\u00ednh s\u00e1ch s\u1ebd kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

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

          \n
        • \u0110\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao kh\u00f4ng thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
        • \u0110\u1ea5t \u0111\u01b0\u1ee3c giao theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
        • \u0110\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

          2.4. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa ng\u01b0\u1eddi th\u00e2n<\/h3>\n

          Kho\u1ea3n thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf ho\u1eb7c qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong gia \u0111\u00ecnh c\u0169ng thu\u1ed9c c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>.<\/p>\n

          C\u00e1c m\u1ed1i quan h\u1ec7 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa ng\u01b0\u1eddi th\u00e2n.<\/p>\n

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

          Con nh\u1eadn c\u0103n nh\u00e0 do cha m\u1eb9 \u0111\u1ec3 l\u1ea1i theo di ch\u00fac s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

          2.5. Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n v\u00e0 l\u00e0m mu\u1ed1i<\/h3>\n

          Nh\u00e0 n\u01b0\u1edbc mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t trong c\u00e1c l\u0129nh v\u1ef1c:<\/p>\n

            \n
          • Tr\u1ed3ng tr\u1ecdt.<\/li>\n
          • Ch\u0103n nu\u00f4i.<\/li>\n
          • Nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/li>\n
          • L\u00e2m nghi\u1ec7p.<\/li>\n
          • L\u00e0m mu\u1ed1i.<\/li>\n<\/ul>\n

            \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng:<\/p>\n

              \n
            • C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia s\u1ea3n xu\u1ea5t.<\/li>\n
            • S\u1ea3n ph\u1ea9m ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/li>\n
            • Kh\u00f4ng thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh quy m\u00f4 l\u1edbn.<\/li>\n<\/ul>\n

              Ch\u00ednh s\u00e1ch n\u00e0y g\u00f3p ph\u1ea7n khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n n\u00f4ng nghi\u1ec7p v\u00e0 n\u00e2ng cao thu nh\u1eadp cho ng\u01b0\u1eddi d\u00e2n.<\/p>\n

              2.6. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/h3>\n

              Kho\u1ea3n l\u00e3i ph\u00e1t sinh t\u1eeb:<\/p>\n

                \n
              • Ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i ng\u00e2n h\u00e0ng.<\/li>\n
              • H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/li>\n<\/ul>\n

                \u0111\u1ec1u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

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

                C\u00e1 nh\u00e2n g\u1eedi ti\u1ebft ki\u1ec7m 1 t\u1ef7 \u0111\u1ed3ng v\u00e0 nh\u1eadn l\u00e3i h\u1eb1ng n\u0103m v\u1eabn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i n\u00e0y.<\/p>\n

                2.7. Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i<\/h3>\n

                Ti\u1ec1n ki\u1ec1u h\u1ed1i do ng\u01b0\u1eddi th\u00e2n, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

                Ngu\u1ed3n ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00f4ng qua:<\/p>\n

                  \n
                • Ng\u00e2n h\u00e0ng.<\/li>\n
                • C\u00f4ng ty chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf.<\/li>\n
                • C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p cung \u1ee9ng d\u1ecbch v\u1ee5 chuy\u1ec3n ti\u1ec1n.<\/li>\n<\/ul>\n

                  \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch nh\u1eb1m khuy\u1ebfn kh\u00edch ngu\u1ed3n ngo\u1ea1i t\u1ec7 chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam.<\/p>\n

                  2.8. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n<\/h3>\n

                  Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd ho\u1eb7c l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 m\u1ee9c l\u01b0\u01a1ng cao h\u01a1n so v\u1edbi l\u00e0m vi\u1ec7c trong gi\u1edd h\u00e0nh ch\u00ednh.<\/p>\n

                  Theo quy \u0111\u1ecbnh, ch\u1ec9 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n<\/strong> so v\u1edbi m\u1ee9c l\u01b0\u01a1ng l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

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

                    \n
                  • L\u01b0\u01a1ng gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng: 80.000 \u0111\u1ed3ng.<\/li>\n
                  • L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd: 120.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                    Kho\u1ea3n ch\u00eanh l\u1ec7ch 40.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, c\u00f2n ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng v\u1eabn t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

                    2.9. Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng<\/h3>\n

                    C\u00e1c kho\u1ea3n h\u1ecdc b\u1ed5ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf g\u1ed3m:<\/p>\n

                      \n
                    • H\u1ecdc b\u1ed5ng t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                    • H\u1ecdc b\u1ed5ng do c\u00e1c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc c\u1ea5p.<\/li>\n
                    • H\u1ecdc b\u1ed5ng t\u1eeb t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n

                      Ch\u00ednh s\u00e1ch n\u00e0y g\u00f3p ph\u1ea7n khuy\u1ebfn kh\u00edch h\u1ecdc t\u1eadp, nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n ngu\u1ed3n nh\u00e2n l\u1ef1c.<\/p>\n

                      2.10. Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m<\/h3>\n

                      C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>\n

                        \n
                      • Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/li>\n
                      • Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd.<\/li>\n
                      • Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng.<\/li>\n
                      • Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

                        Kho\u1ea3n ti\u1ec1n n\u00e0y nh\u1eb1m b\u00f9 \u0111\u1eafp thi\u1ec7t h\u1ea1i n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

                        2.11. Thu nh\u1eadp t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o<\/h3>\n

                        C\u00e1 nh\u00e2n nh\u1eadn h\u1ed7 tr\u1ee3 t\u1eeb:<\/p>\n

                          \n
                        • Qu\u1ef9 t\u1eeb thi\u1ec7n h\u1ee3p ph\u00e1p.<\/li>\n
                        • Qu\u1ef9 nh\u00e2n \u0111\u1ea1o.<\/li>\n
                        • Ngu\u1ed3n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/li>\n
                        • Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 c\u1ed9ng \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                          \u0111\u1ec1u thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                          2.12. Thu nh\u1eadp c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/h3>\n

                          Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho:<\/p>\n

                            \n
                          • T\u00e0u v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/li>\n
                          • Doanh nghi\u1ec7p v\u1eadn t\u1ea3i bi\u1ec3n qu\u1ed1c t\u1ebf.<\/li>\n<\/ul>\n

                            \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

                            III. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h2>\n

                            3.1. Ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh<\/h3>\n

                            Kh\u00f4ng ph\u1ea3i c\u1ee9 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau tr\u00ean l\u00e0 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

                            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

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

                              \n
                            • Chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf duy nh\u1ea5t ph\u1ea3i ch\u1ee9ng minh ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf.<\/li>\n
                            • Chuy\u1ec3n nh\u01b0\u1ee3ng gi\u1eefa ng\u01b0\u1eddi th\u00e2n ph\u1ea3i c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7.<\/li>\n
                            • H\u1ecdc b\u1ed5ng ph\u1ea3i thu\u1ed9c ch\u01b0\u01a1ng tr\u00ecnh h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n

                              N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00ec kho\u1ea3n thu nh\u1eadp v\u1eabn thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

                              3.2. Chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/h3>\n

                              M\u1ed9t s\u1ed1 gi\u1ea5y t\u1edd th\u01b0\u1eddng c\u1ea7n chu\u1ea9n b\u1ecb g\u1ed3m:<\/p>\n

                                \n
                              • Gi\u1ea5y khai sinh.<\/li>\n
                              • S\u1ed5 h\u1ed9 kh\u1ea9u (n\u1ebfu c\u00f2n gi\u00e1 tr\u1ecb theo h\u1ed3 s\u01a1 c\u0169).<\/li>\n
                              • Gi\u1ea5y \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n.<\/li>\n
                              • Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/li>\n
                              • H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n
                              • V\u0103n b\u1ea3n khai nh\u1eadn di s\u1ea3n.<\/li>\n
                              • H\u1ed3 s\u01a1 nh\u1eadn h\u1ecdc b\u1ed5ng.<\/li>\n
                              • Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n

                                Vi\u1ec7c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf di\u1ec5n ra thu\u1eadn l\u1ee3i.<\/p>\n

                                IV. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n thu\u1ebf<\/h2>\n

                                4.1. Kh\u00f4ng nh\u1ea7m l\u1eabn gi\u1eefa mi\u1ec5n thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai<\/h3>\n

                                M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp m\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai ho\u1eb7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

                                Do \u0111\u00f3, c\u00e1 nh\u00e2n n\u00ean t\u00ecm hi\u1ec3u k\u1ef9 quy \u0111\u1ecbnh ho\u1eb7c tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n giao d\u1ecbch.<\/p>\n

                                4.2. C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean quy \u0111\u1ecbnh m\u1edbi<\/h3>\n

                                Ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo t\u1eebng giai \u0111o\u1ea1n nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i.<\/p>\n

                                V\u00ec v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt m\u1edbi \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh ph\u00e1t sinh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

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

                                Hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 gi\u00fap c\u00e1 nh\u00e2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh. B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm r\u00f5 t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh khi c\u1ea7n thi\u1ebft.<\/p>\n

                                N\u1ebfu c\u00f2n b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea1n n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/p>\n

                                Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA<\/strong> v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> m\u1edbi nh\u1ea5t. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 mang \u0111\u1ebfn nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. N\u1ebfu c\u1ea7n h\u1ed7 tr\u1ee3 v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, vui l\u00f2ng li\u00ean h\u1ec7 Hotline 024.7109.7766<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a MVA t\u01b0 v\u1ea5n nhanh ch\u00f3ng v\u00e0 mi\u1ec5n ph\u00ed.<\/p>","protected":false},"excerpt":{"rendered":"

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You may click the link to switch the active language.C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n lu\u00f4n l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng, h\u1ed9 kinh..<\/p>\n","protected":false},"author":1,"featured_media":16172,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16171","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 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai thu\u1ebf.\" \/>\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\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh[:]\" \/>\n<meta property=\"og:description\" content=\"T\u00ecm hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, v\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai thu\u1ebf.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-23T03:03:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/07\/AN-ANH-WEBSITE-2026-07-23T100017.813.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh\",\"datePublished\":\"2026-07-23T03:03:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/\"},\"wordCount\":3045,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/AN-ANH-WEBSITE-2026-07-23T100017.813.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-2\\\/\",\"name\":\"[:vi]C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh[:] - 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