{"id":16483,"date":"2026-08-10T02:50:18","date_gmt":"2026-08-10T02:50:18","guid":{"rendered":"https:\/\/mva.vn\/?p=16483"},"modified":"2026-08-10T02:50:18","modified_gmt":"2026-08-10T02:50:18","slug":"cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng"},"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>

Khi t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1u d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh, trong \u0111\u00f3 \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. T\u1eeb ng\u00e0y 01\/7\/2026, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c, v\u00ec v\u1eady doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n c\u1eadp nh\u1eadt c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi.<\/em><\/p>\n

I. Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/h2>\n
\"T\u1ed5ng
T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/figcaption><\/figure>\n

1.1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/h3>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

C\u00e1c kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

    \n
  • Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/li>\n
  • Ti\u1ec1n th\u00f9 lao.<\/li>\n
  • C\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/li>\n
  • Ti\u1ec1n th\u01b0\u1edfng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/li>\n
  • C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/li>\n
  • M\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 l\u1ee3i \u00edch kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

    Ph\u00e1p lu\u1eadt thu\u1ebf c\u0169ng quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

    1.2. Ph\u00e2n bi\u1ec7t thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf<\/h3>\n

    \u0110\u00e2y l\u00e0 hai kh\u00e1i ni\u1ec7m k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t.<\/p>\n

    Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

    Sau khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>.<\/p>\n

    C\u00f3 th\u1ec3 hi\u1ec3u theo c\u00f4ng th\u1ee9c:<\/p>\n

    Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/strong><\/p>\n

    Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf, doanh nghi\u1ec7p \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/p>\n

    1.3. Nh\u1eefng kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb?<\/h3>\n

    \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb ch\u1ee7 y\u1ebfu g\u1ed3m:<\/p>\n

      \n
    • C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh.<\/li>\n
    • Gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\n
    • Kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
    • C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c n\u1ebfu ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n

      \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN.<\/p>\n

      II. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN<\/h2>\n

      2.1. Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h3>\n

      Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n

      T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n

      K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 \u0111\u00fang m\u1ee9c gi\u1ea3m tr\u1eeb \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c trong t\u1eebng k\u1ef3 t\u00ednh thu\u1ebf, tr\u00e1nh ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169.<\/p>\n

      2.2. Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

      Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

      Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

        \n
      • Con.<\/li>\n
      • V\u1ee3 ho\u1eb7c ch\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
      • Cha m\u1eb9.<\/li>\n
      • M\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\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 trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

        T\u1eeb 01\/7\/2026<\/strong>, quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC.<\/p>\n

        2.3. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

        Kh\u00f4ng ph\u1ea3i c\u1ee9 c\u00f3 ng\u01b0\u1eddi th\u00e2n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n

        Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed9 tu\u1ed5i, kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng v\u00e0 thu nh\u1eadp.<\/p>\n

        \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 cha m\u1eb9, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh quan h\u1ec7 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

        Do \u0111\u00f3, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n

        III. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb<\/h2>\n

        3.1. B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/h3>\n

        C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u00f3ng theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nh\u00f3m kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

        T\u00f9y tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ph\u00e1t sinh c\u00e1c kho\u1ea3n \u0111\u00f3ng nh\u01b0:<\/p>\n

          \n
        • B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/li>\n
        • B\u1ea3o hi\u1ec3m y t\u1ebf.<\/li>\n
        • B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/li>\n<\/ul>\n

          Kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i l\u00e0 kho\u1ea3n thu\u1ed9c tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/p>\n

          3.2. B\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p<\/h3>\n

          \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p b\u1eaft bu\u1ed9c, kho\u1ea3n \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

          \u0110i\u1ec3m n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n mua.<\/p>\n

          3.3. Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u1ec1u \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n

          Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng m\u1ecdi kho\u1ea3n ti\u1ec1n mua b\u1ea3o hi\u1ec3m \u0111\u1ec1u \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

          K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

            \n
          • Lo\u1ea1i b\u1ea3o hi\u1ec3m.<\/li>\n
          • \u0110\u1ed1i t\u01b0\u1ee3ng tham gia.<\/li>\n
          • Ngh\u0129a v\u1ee5 \u0111\u00f3ng.<\/li>\n
          • C\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/li>\n
          • S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00f3ng.<\/li>\n<\/ul>\n

            Ch\u1ec9 nh\u1eefng kho\u1ea3n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n

            IV. Kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/h2>\n

            4.1. Kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c tr\u1eeb<\/h3>\n

            Kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 m\u1ed9t nh\u00f3m kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

            Ph\u00e1p lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh kho\u1ea3n \u0111\u00f3ng g\u00f3p ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c, qu\u1ef9 ho\u1eb7c c\u01a1 s\u1edf ti\u1ebfp nh\u1eadn.<\/p>\n

            Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m tr\u1eeb g\u1ed3m kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n v\u00e0 c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn.<\/p>\n

            4.2. Ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh<\/h3>\n

            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p.<\/p>\n

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

              \n
            • Ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn.<\/li>\n
            • Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n.<\/li>\n
            • T\u00e0i li\u1ec7u ch\u1ee9ng minh t\u1ed5 ch\u1ee9c ho\u1eb7c qu\u1ef9 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn.<\/li>\n<\/ul>\n

              N\u1ebfu ch\u1ec9 c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 th\u00ec kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi ki\u1ec3m tra h\u1ed3 s\u01a1 thu\u1ebf.<\/p>\n

              4.3. Kh\u00f4ng ph\u1ea3i kho\u1ea3n quy\u00ean g\u00f3p n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/h3>\n

              M\u1ed9t kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n \u1ee7ng h\u1ed9 kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN.<\/p>\n

              K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/p>\n

              \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi doanh nghi\u1ec7p ph\u00e1t \u0111\u1ed9ng c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh thi\u1ec7n nguy\u1ec7n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb t\u00ednh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o gi\u1ea3m tr\u1eeb thu\u1ebf.<\/p>\n

              V. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN<\/h2>\n

              5.1. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh<\/h3>\n

              V\u1ec1 nguy\u00ean t\u1eafc, c\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t qu\u00e1 tr\u00ecnh t\u00ednh nh\u01b0 sau:<\/p>\n

              Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb \u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u2013 Kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n

              Sau khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u0103n c\u1ee9 bi\u1ec3u thu\u1ebf TNCN \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

              5.2. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/h3>\n

              Anh A l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, trong th\u00e1ng c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 35 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

              Gi\u1ea3 s\u1eed trong th\u00e1ng anh A c\u00f3:<\/p>\n

                \n
              • Kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb: 3 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n
              • Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n: theo m\u1ee9c \u00e1p d\u1ee5ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n
              • Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 1 ng\u01b0\u1eddi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n
              • Kh\u00f4ng ph\u00e1t sinh kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n<\/ul>\n

                Khi \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng l\u1ea5y ngay 35 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/p>\n

                Tr\u01b0\u1edbc ti\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

                Thu nh\u1eadp t\u00ednh thu\u1ebf = 35 tri\u1ec7u \u0111\u1ed3ng \u2013 3 tri\u1ec7u \u0111\u1ed3ng \u2013 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n \u2013 gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n

                Sau khi c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf, doanh nghi\u1ec7p m\u1edbi \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

                V\u00ed d\u1ee5 tr\u00ean cho th\u1ea5y vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf TNCN ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p.<\/p>\n

                5.3. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u kho\u1ea3n gi\u1ea3m tr\u1eeb<\/h3>\n

                N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c\u00f3 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

                Tuy nhi\u00ean, m\u1ed7i kho\u1ea3n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ri\u00eang.<\/p>\n

                Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng c\u1ed9ng t\u1ea5t c\u1ea3 kho\u1ea3n chi c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o nh\u00f3m \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb.<\/p>\n

                VI. L\u01b0u \u00fd cho doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n<\/h2>\n

                6.1. Ki\u1ec3m tra h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n

                K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra:<\/p>\n

                  \n
                • Th\u00f4ng tin \u0111\u1ecbnh danh.<\/li>\n
                • Quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
                • M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u00f4ng tin \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh.<\/li>\n
                • \u0110i\u1ec1u ki\u1ec7n v\u1ec1 thu nh\u1eadp.<\/li>\n
                • H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n<\/ul>\n

                  \u0110\u1eb7c bi\u1ec7t, t\u1eeb 01\/7\/2026 c\u00f3 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u00ean doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt quy tr\u00ecnh n\u1ed9i b\u1ed9. Th\u00f4ng t\u01b0 87\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf TNCN.<\/p>\n

                  6.2. Kh\u00f4ng nh\u1ea7m kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi kho\u1ea3n mi\u1ec5n thu\u1ebf<\/h3>\n

                  Kho\u1ea3n mi\u1ec5n thu\u1ebf<\/strong> l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

                  Trong khi \u0111\u00f3, kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh sau khi \u0111\u00e3 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh ra thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n

                  Hai kh\u00e1i ni\u1ec7m n\u00e0y c\u00f3 c\u00e1ch x\u1eed l\u00fd ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/p>\n

                  6.3. L\u01b0u ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

                  K\u1ebf to\u00e1n c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, \u0111\u1eb7c bi\u1ec7t l\u00e0:<\/p>\n

                    \n
                  • Ch\u1ee9ng t\u1eeb \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/li>\n
                  • H\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
                  • Ch\u1ee9ng t\u1eeb \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/li>\n
                  • T\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n

                    Vi\u1ec7c l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

                    6.4. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh t\u1eeb 01\/7\/2026<\/h3>\n

                    Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026<\/strong>. B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 87\/2026\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/6\/2026 v\u00e0 c\u0169ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/p>\n

                    Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng, b\u1ea3ng t\u00ednh thu\u1ebf TNCN v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

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

                    Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 \u00fd ngh\u0129a tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNCN ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p. C\u00e1c kho\u1ea3n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd g\u1ed3m b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

                    T\u1eeb 01\/7\/2026, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, trong \u0111\u00f3 c\u00f3 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC. V\u00ec v\u1eady, doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh, kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>","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.Khi t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng..<\/p>\n","protected":false},"author":1,"featured_media":16484,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16483","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\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u0103m 2026: b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.\" \/>\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-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng[:]\" \/>\n<meta property=\"og:description\" content=\"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u0103m 2026: b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-10T02:50:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-10T094748.518.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-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\",\"datePublished\":\"2026-08-10T02:50:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/\"},\"wordCount\":3085,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-10T094748.518.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/\",\"name\":\"[:vi]T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-10T094748.518.png\",\"datePublished\":\"2026-08-10T02:50:18+00:00\",\"description\":\"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u0103m 2026: b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-10T094748.518.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-2026-08-10T094748.518.png\",\"width\":900,\"height\":603,\"caption\":\"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng[:] - MVA Group","description":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u0103m 2026: b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng[:]","og_description":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u0103m 2026: b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.","og_url":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/","og_site_name":"MVA Group","article_published_time":"2026-08-10T02:50:18+00:00","og_image":[{"width":900,"height":603,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-10T094748.518.png","type":"image\/png"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng","datePublished":"2026-08-10T02:50:18+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/"},"wordCount":3085,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-10T094748.518.png","articleSection":["News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/","url":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/","name":"[:vi]T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-10T094748.518.png","datePublished":"2026-08-10T02:50:18+00:00","description":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng n\u0103m 2026: b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.","breadcrumb":{"@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-10T094748.518.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-2026-08-10T094748.518.png","width":900,"height":603,"caption":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng"},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/cac-khoan-duoc-tru-khi-tinh-thue-tncn-tien-luong-tien-cong\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=16483"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16483\/revisions"}],"predecessor-version":[{"id":16485,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/16483\/revisions\/16485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/16484"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=16483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=16483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=16483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}