{"id":16667,"date":"2026-08-22T08:06:05","date_gmt":"2026-08-22T08:06:05","guid":{"rendered":"https:\/\/mva.vn\/?p=16667"},"modified":"2026-08-22T08:06:05","modified_gmt":"2026-08-22T08:06:05","slug":"cac-khoan-phuc-loi-khong-chiu-thue-tncn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\/","title":{"rendered":"C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026"},"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 ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026 l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. T\u1eeb ng\u00e0y 01\/7\/2026, Lu\u1eadt Thu\u1ebf TNCN m\u1edbi v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd v\u1ec1 ti\u1ec1n \u0103n gi\u1eefa ca, h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh, nh\u00e0 \u1edf v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i, h\u1ed7 tr\u1ee3 v\u00e0 l\u1ee3i \u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u0103m 2026.<\/em><\/p>\n

I. C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026<\/h2>\n
\"C\u00e1c
C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026<\/figcaption><\/figure>\n

1.1. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00fac l\u1ee3i t\u1eeb ng\u00e0y 01\/7\/2026<\/h3>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026. Lu\u1eadt quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 l\u1ee3i \u00edch \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh n\u00e0y. Trong \u0111\u00f3, \u0110i\u1ec1u 8 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

V\u00ec v\u1eady, khi t\u00ednh thu\u1ebf TNCN n\u0103m 2026, doanh nghi\u1ec7p kh\u00f4ng n\u00ean c\u1ed9ng t\u1ea5t c\u1ea3 kho\u1ea3n ti\u1ec1n v\u00e0 l\u1ee3i \u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

1.2. Ph\u00e2n bi\u1ec7t ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 kho\u1ea3n ph\u00fac l\u1ee3i ch\u1ecbu thu\u1ebf<\/h3>\n

Kh\u00f4ng ph\u1ea3i kho\u1ea3n ph\u00fac l\u1ee3i n\u00e0o doanh nghi\u1ec7p chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n

M\u1ed9t kho\u1ea3n ph\u00fac l\u1ee3i ch\u1ec9 \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf khi thu\u1ed9c \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd:<\/p>\n

    \n
  • Kho\u1ea3n ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 l\u00e0 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
  • Kho\u1ea3n ph\u00fac l\u1ee3i ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n trong m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh.<\/li>\n
  • Kho\u1ea3n ph\u00fac l\u1ee3i ph\u1ea3i c\u00f3 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/li>\n
  • M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n khi doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 chung, nh\u01b0ng c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf n\u1ebfu chi tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n

    \u0110\u00e2y l\u00e0 l\u00fd do k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i t\u1eebng kho\u1ea3n tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN.<\/p>\n

    II. Ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/h2>\n

    2.1. M\u1ee9c ti\u1ec1n \u0103n gi\u1eefa ca kh\u00f4ng t\u00ednh thu\u1ebf<\/h3>\n

    T\u1eeb ng\u00e0y 01\/7\/2026<\/strong>, ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a c\u00f3 quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

    Theo \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, n\u1ebfu doanh nghi\u1ec7p chi ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea7n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/strong> kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

    Ph\u1ea7n ti\u1ec1n \u0103n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    V\u00ed d\u1ee5, doanh nghi\u1ec7p chi ti\u1ec1n \u0103n tr\u01b0a cho nh\u00e2n vi\u00ean 1,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y:<\/p>\n

      \n
    • 1,2 tri\u1ec7u \u0111\u1ed3ng: kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
    • 300.000 \u0111\u1ed3ng: t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/li>\n<\/ul>\n

      \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t v\u1ec1 ph\u00fac l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb th\u00e1ng 7\/2026.<\/p>\n

      2.2. Doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

      N\u1ebfu doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca ho\u1eb7c \u0103n tr\u01b0a cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kho\u1ea3n l\u1ee3i \u00edch n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong>.<\/p>\n

      C\u00e1c h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh g\u1ed3m:<\/p>\n

        \n
      • Doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n.<\/li>\n
      • Doanh nghi\u1ec7p mua su\u1ea5t \u0103n.<\/li>\n
      • Doanh nghi\u1ec7p c\u1ea5p phi\u1ebfu \u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n

        Quy \u0111\u1ecbnh n\u00e0y kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00ecnh th\u1ee9c cung c\u1ea5p ph\u00fac l\u1ee3i tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/p>\n

        III. Ph\u00fac l\u1ee3i v\u1ec1 nh\u00e0 \u1edf c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng?<\/h2>\n

        3.1. Nh\u00e0 \u1edf do doanh nghi\u1ec7p x\u00e2y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h3>\n

        Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 l\u1ee3i \u00edch nh\u00e0 \u1edf d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

        N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i \u00edch t\u1eeb nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb<\/strong>, kho\u1ea3n l\u1ee3i \u00edch n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

        \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng c\u00f2n gi\u1edbi h\u1ea1n tr\u01b0\u1eddng h\u1ee3p n\u00e0y theo \u0111\u1ecba b\u00e0n nh\u01b0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n

        Kho\u1ea3n l\u1ee3i \u00edch kh\u00f4ng t\u00ednh thu\u1ebf c\u00f2n bao g\u1ed3m ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m n\u1ebfu c\u00f3.<\/p>\n

        3.2. Doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n thu\u00ea nh\u00e0 thay ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h3>\n

        Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng x\u00e2y nh\u00e0 m\u00e0 tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0<\/strong> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec c\u00e1ch t\u00ednh kh\u00e1c.<\/p>\n

        Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 thay v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

        Tuy nhi\u00ean, gi\u00e1 tr\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c gi\u1edbi h\u1ea1n \u1edf m\u1ee9c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 \u0111i k\u00e8m.<\/p>\n

        Do \u0111\u00f3, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng to\u00e0n b\u1ed9 ti\u1ec1n nh\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

        IV. H\u1ed7 tr\u1ee3 kh\u00e1m, ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h2>\n

        4.1. Kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/h3>\n

        M\u1ed9t kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111\u00e1ng ch\u00fa \u00fd kh\u00e1c l\u00e0 ti\u1ec1n doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1m, ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/p>\n

        Kho\u1ea3n h\u1ed7 tr\u1ee3 n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

        Th\u00e2n nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh g\u1ed3m:<\/p>\n

          \n
        • Con \u0111\u1ebb, con nu\u00f4i, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng.<\/li>\n
        • V\u1ee3 ho\u1eb7c ch\u1ed3ng.<\/li>\n
        • Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb.<\/li>\n
        • Cha v\u1ee3, m\u1eb9 v\u1ee3 ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng.<\/li>\n
        • Cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf.<\/li>\n
        • Cha nu\u00f4i, m\u1eb9 nu\u00f4i.<\/li>\n<\/ul>\n

          4.2. M\u1ee9c h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h3>\n

          Kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 th\u1ef1c t\u1ebf d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/strong>.<\/p>\n

          Tuy nhi\u00ean, m\u1ee9c h\u1ed7 tr\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n vi\u1ec7n ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c th\u00e2n nh\u00e2n sau khi tr\u1eeb ph\u1ea7n do t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m chi tr\u1ea3, n\u1ebfu c\u00f3.<\/p>\n

          Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n h\u1ed7 tr\u1ee3.<\/p>\n

          \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p m\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 vai tr\u00f2 r\u1ea5t quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

          V. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh thu\u1ebf TNCN<\/h2>\n

          5.1. Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/h3>\n

          Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh nhi\u1ec1u kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

          M\u1ed9t s\u1ed1 kho\u1ea3n th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n

            \n
          • Tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/li>\n
          • Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi tham gia kh\u00e1ng chi\u1ebfn, b\u1ea3o v\u1ec7 T\u1ed5 qu\u1ed1c, l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf.<\/li>\n
          • Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh.<\/li>\n
          • Ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/li>\n
          • Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/li>\n
          • B\u1ed3i d\u01b0\u1ee1ng b\u1eb1ng hi\u1ec7n v\u1eadt \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/li>\n
          • Ph\u1ee5 c\u1ea5p thu h\u00fat.<\/li>\n
          • Ph\u1ee5 c\u1ea5p khu v\u1ef1c.<\/li>\n
          • C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/li>\n
          • Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m.<\/li>\n
          • Tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p.<\/li>\n
          • Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n

            Danh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/p>\n

            5.2. Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c c\u00f3 \u0111i\u1ec3m m\u1edbi<\/h3>\n

            T\u1eeb n\u0103m 2026, c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c.<\/p>\n

            Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

            \u0110\u00e1ng ch\u00fa \u00fd, n\u1ebfu doanh nghi\u1ec7p c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng v\u1ec1 m\u1ee9c tr\u1ee3 c\u1ea5p cao h\u01a1n m\u1ee9c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u00ec ph\u1ea7n chi tr\u1ea3 th\u1ef1c t\u1ebf cao h\u01a1n c\u0169ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong>.<\/p>\n

            \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt khi t\u00ednh thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c.<\/p>\n

            VI. M\u1ed9t s\u1ed1 kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c kh\u00f4ng t\u00ednh thu\u1ebf TNCN<\/h2>\n

            6.1. D\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng chung cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/h3>\n

            M\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed h\u1ed9i vi\u00ean v\u00e0 chi ph\u00ed d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9 c\u00f3 th\u1ec3 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

            \u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng l\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung<\/strong> v\u00e0 kh\u00f4ng ghi \u0111\u00edch danh c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng tr\u00ean phi\u1ebfu ho\u1eb7c th\u1ebb h\u1ed9i vi\u00ean.<\/p>\n

            V\u00ed d\u1ee5, doanh nghi\u1ec7p thu\u00ea s\u00e2n th\u1ec3 thao \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f9ng s\u1eed d\u1ee5ng. N\u1ebfu d\u1ecbch v\u1ee5 kh\u00f4ng x\u00e1c \u0111\u1ecbnh ri\u00eang quy\u1ec1n l\u1ee3i c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n th\u00ec kho\u1ea3n l\u1ee3i \u00edch n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

            Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p mua m\u1ed9t g\u00f3i d\u1ecbch v\u1ee5 ri\u00eang cho t\u1eebng nh\u00e2n vi\u00ean v\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i th\u00ec c\u1ea7n xem x\u00e9t t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

            6.2. M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c<\/h3>\n

            M\u1ed9t s\u1ed1 kho\u1ea3n doanh nghi\u1ec7p chi ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00f4ng vi\u1ec7c c\u0169ng c\u00f3 th\u1ec3 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

            Trong \u0111\u00f3 c\u00f3 c\u00e1c kho\u1ea3n nh\u01b0 ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

            Ngo\u00e0i ra, c\u00e1c kho\u1ea3n nh\u1eadn theo ch\u1ebf \u0111\u1ed9 nh\u00e0 \u1edf c\u00f4ng v\u1ee5 c\u0169ng thu\u1ed9c nh\u00f3m kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

            \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 kho\u1ea3n chi ph\u1ea3i \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c ho\u1eb7c th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

            VII. Nh\u1eefng kho\u1ea3n ph\u00fac l\u1ee3i d\u1ec5 nh\u1ea7m l\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h2>\n

            7.1. Th\u01b0\u1edfng l\u1ec5, th\u01b0\u1edfng s\u1ef1 ki\u1ec7n kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n<\/h3>\n

            Doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng v\u00e0o d\u1ecbp l\u1ec5, T\u1ebft ho\u1eb7c t\u1ed5 ch\u1ee9c cu\u1ed9c thi, s\u1ef1 ki\u1ec7n cho nh\u00e2n vi\u00ean.<\/p>\n

            Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i kho\u1ea3n th\u01b0\u1edfng n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

            Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n, bao g\u1ed3m c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n v\u00e0 th\u01b0\u1edfng t\u1eeb cu\u1ed9c thi, s\u1ef1 ki\u1ec7n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, thu\u1ed9c thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

            Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t ph\u00fac l\u1ee3i kh\u00f4ng t\u00ednh thu\u1ebf<\/strong> v\u1edbi ti\u1ec1n th\u01b0\u1edfng ph\u1ea3i t\u00ednh thu\u1ebf<\/strong>.<\/p>\n

            7.2. Ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng ph\u1ea3i kho\u1ea3n mi\u1ec5n ho\u00e0n to\u00e0n<\/h3>\n

            Ti\u1ec1n thu\u00ea nh\u00e0 l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p r\u1ea5t d\u1ec5 nh\u1ea7m.<\/p>\n

            N\u1ebfu doanh nghi\u1ec7p x\u00e2y nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb th\u00ec l\u1ee3i \u00edch nh\u00e0 \u1edf theo tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

            Nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 v\u00e0 tr\u1ea3 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kho\u1ea3n l\u1ee3i \u00edch n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo gi\u1edbi h\u1ea1n 15%.<\/p>\n

            V\u00ec v\u1eady, hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng n\u00ean x\u1eed l\u00fd gi\u1ed1ng nhau.<\/p>\n

            VIII. B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026<\/h2>\n
            \n
            \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
            Kho\u1ea3n ph\u00fac l\u1ee3i, h\u1ed7 tr\u1ee3<\/th>\nX\u1eed l\u00fd thu\u1ebf TNCN 2026<\/th>\n<\/tr>\n<\/thead>\n
            Ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a b\u1eb1ng ti\u1ec1n<\/td>\nKh\u00f4ng t\u00ednh ph\u1ea7n \u2264 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/td>\n<\/tr>\n
            Doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c su\u1ea5t \u0103n, n\u1ea5u \u0103n, c\u1ea5p phi\u1ebfu \u0103n<\/td>\nKh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n
            Nh\u00e0 \u1edf do doanh nghi\u1ec7p x\u00e2y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nKh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
            \u0110i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 \u0111i k\u00e8m nh\u00e0 \u1edf do doanh nghi\u1ec7p x\u00e2y<\/td>\nKh\u00f4ng t\u00ednh theo tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u1edf n\u00eau tr\u00ean<\/td>\n<\/tr>\n
            H\u1ed7 tr\u1ee3 kh\u00e1m, ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/td>\nKh\u00f4ng t\u00ednh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1<\/td>\n<\/tr>\n
            Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c<\/td>\nKh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n
            Tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p<\/td>\nKh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n
            Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/td>\nKh\u00f4ng t\u00ednh n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
            Ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c<\/td>\nKh\u00f4ng t\u00ednh n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
            B\u1ed3i d\u01b0\u1ee1ng b\u1eb1ng hi\u1ec7n v\u1eadt \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c \u0111\u1ed9c h\u1ea1i<\/td>\nKh\u00f4ng t\u00ednh theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
            M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng chung cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nKh\u00f4ng t\u00ednh n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00edch danh ng\u01b0\u1eddi h\u01b0\u1edfng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

            C\u00e1c kho\u1ea3n tr\u00ean c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP tr\u01b0\u1edbc khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng.<\/p>\n

            IX. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi t\u00ednh thu\u1ebf TNCN n\u0103m 2026?<\/h2>\n

            9.1. Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n c\u1ee7a t\u1eebng kho\u1ea3n ph\u00fac l\u1ee3i<\/h3>\n

            K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean g\u1ecdi c\u1ee7a kho\u1ea3n chi.<\/p>\n

            V\u00ed d\u1ee5, c\u00f9ng l\u00e0 ti\u1ec1n \u0103n tr\u01b0a<\/strong> nh\u01b0ng c\u00e1ch doanh nghi\u1ec7p cung c\u1ea5p c\u00f3 th\u1ec3 kh\u00e1c nhau. N\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c su\u1ea5t \u0103n th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. N\u1ebfu tr\u1ea3 b\u1eb1ng ti\u1ec1n th\u00ec c\u1ea7n ki\u1ec3m tra m\u1ee9c 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/p>\n

            Do \u0111\u00f3, c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch chi tr\u1ea3 th\u1ef1c t\u1ebf.<\/p>\n

            9.2. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/h3>\n

            \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

            \u0110\u1eb7c bi\u1ec7t v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1m, ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o, doanh nghi\u1ec7p n\u00ean l\u01b0u h\u00f3a \u0111\u01a1n vi\u1ec7n ph\u00ed, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb chi h\u1ed7 tr\u1ee3.<\/p>\n

            H\u1ed3 s\u01a1 n\u00e0y gi\u00fap ch\u1ee9ng minh kho\u1ea3n h\u1ed7 tr\u1ee3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

            9.3. C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i t\u1eeb th\u00e1ng 7\/2026<\/h3>\n

            N\u0103m 2026 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 thu\u1ebf TNCN. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 quy \u0111\u1ecbnh ri\u00eang th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a.<\/p>\n

            Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u00fac l\u1ee3i t\u1eeb th\u00e1ng 7\/2026.<\/p>\n

            \u0110\u1eb7c bi\u1ec7t, c\u1ea7n ki\u1ec3m tra:<\/p>\n

              \n
            • M\u1ee9c ti\u1ec1n \u0103n gi\u1eefa ca.<\/li>\n
            • Ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf.<\/li>\n
            • Ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh.<\/li>\n
            • C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c.<\/li>\n
            • C\u00e1c kho\u1ea3n th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c.<\/li>\n<\/ul>\n

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

              C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh kh\u00e1 c\u1ee5 th\u1ec3 t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Trong \u0111\u00f3, nh\u1eefng kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd g\u1ed3m ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a; l\u1ee3i \u00edch nh\u00e0 \u1edf do doanh nghi\u1ec7p x\u00e2y; h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o; tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. T\u1eeb ng\u00e0y 01\/7\/2026, ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a b\u1eb1ng ti\u1ec1n kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ebfn 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. N\u1ebfu doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c b\u1eefa \u0103n, mua su\u1ea5t \u0103n ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n th\u00ec kho\u1ea3n n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i \u0111\u00fang t\u1eebng kho\u1ea3n ph\u00fac l\u1ee3i. \u0110\u1ed3ng th\u1eddi, n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ec3 tr\u00e1nh t\u00ednh sai thu\u1ebf TNCN v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/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.C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026 l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n v\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd..<\/p>\n","protected":false},"author":1,"featured_media":16668,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026 g\u1ed3m ti\u1ec1n \u0103n ca, h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh, nh\u00e0 \u1edf v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.\" \/>\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-phuc-loi-khong-chiu-thue-tncn\/\" \/>\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 ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026[:]\" \/>\n<meta property=\"og:description\" content=\"C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026 g\u1ed3m ti\u1ec1n \u0103n ca, h\u1ed7 tr\u1ee3 kh\u00e1m ch\u1eefa b\u1ec7nh, nh\u00e0 \u1edf v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-22T08:06:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-15.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=\"15 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026\",\"datePublished\":\"2026-08-22T08:06:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/\"},\"wordCount\":3831,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-15.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cac-khoan-phuc-loi-khong-chiu-thue-tncn\\\/\",\"name\":\"[:vi]C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN 2026[:] - 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