{"id":16673,"date":"2026-08-22T08:24:10","date_gmt":"2026-08-22T08:24:10","guid":{"rendered":"https:\/\/mva.vn\/?p=16673"},"modified":"2026-08-22T08:24:10","modified_gmt":"2026-08-22T08:24:10","slug":"cong-van-10311-nbi-qldn1-nam-2026-thue-tncn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\/","title":{"rendered":"C\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN"},"content":{"rendered":"

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C\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam. C\u00f4ng v\u0103n c\u0169ng h\u01b0\u1edbng d\u1eabn kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o. \u0110\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u01b0u \u00fd khi t\u00ednh thu\u1ebf TNCN n\u0103m 2026.<\/em><\/p>\n

I. C\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn g\u00ec?<\/h2>\n
\"C\u00f4ng
C\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN<\/figcaption><\/figure>\n

1.1. Th\u00f4ng tin v\u1ec1 C\u00f4ng v\u0103n 10311\/NBI-QLDN1<\/h3>\n

Ng\u00e0y 07\/8\/2026<\/strong>, Thu\u1ebf t\u1ec9nh Ninh B\u00ecnh ban h\u00e0nh C\u00f4ng v\u0103n 10311\/NBI-QLDN1. C\u00f4ng v\u0103n tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN. N\u1ed9i dung t\u1eadp trung v\u00e0o ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1eb7c th\u00f9.<\/p>\n

C\u00f4ng v\u0103n l\u00e0m r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. \u0110\u1ed3ng th\u1eddi, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ph\u1ea7n thu nh\u1eadp ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00e0y khi th\u1ef1c hi\u1ec7n t\u00ednh l\u01b0\u01a1ng v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

1.2. Ba n\u1ed9i dung ch\u00ednh c\u1ea7n l\u01b0u \u00fd<\/h3>\n

C\u00f4ng v\u0103n 10311\/NBI-QLDN1 t\u1eadp trung v\u00e0o ba nh\u00f3m ch\u00ednh. M\u1ed7i nh\u00f3m c\u00f3 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN ri\u00eang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

    \n
  • Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m th\u00eam gi\u1edd.<\/li>\n
  • Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam.<\/li>\n
  • Kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o.<\/li>\n<\/ul>\n

    Trong \u0111\u00f3, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quan t\u00e2m nhi\u1ec1u. C\u00f4ng v\u0103n \u0111\u01b0a ra t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo gi\u1edbi h\u1ea1n l\u00e0m th\u00eam. \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

    II. Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN th\u1ebf n\u00e0o?<\/h2>\n

    2.1. Nguy\u00ean t\u1eafc mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam<\/h3>\n

    Theo C\u00f4ng v\u0103n 10311\/NBI-QLDN1, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3, th\u1eddi gian l\u00e0m th\u00eam ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i t\u00ednh thu\u1ebf TNCN.<\/p>\n

    Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 mi\u1ec5n thu\u1ebf cho to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra s\u1ed1 gi\u1edd l\u00e0m th\u00eam th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi gi\u1edbi h\u1ea1n l\u00e0m th\u00eam theo th\u00e1ng v\u00e0 theo n\u0103m.<\/p>\n

    2.2. L\u00e0m th\u00eam v\u01b0\u1ee3t 40 gi\u1edd trong th\u00e1ng<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam v\u01b0\u1ee3t 40 gi\u1edd trong m\u1ed9t th\u00e1ng, c\u00e1ch t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00e1 r\u00f5. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 gi\u1edd v\u01b0\u1ee3t 40 gi\u1edd kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. Kho\u1ea3n ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a th\u00e1ng ph\u00e1t sinh.<\/p>\n

    V\u00ed d\u1ee5, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam 45 gi\u1edd trong th\u00e1ng. Khi \u0111\u00f3, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 5 gi\u1edd v\u01b0\u1ee3t gi\u1edbi h\u1ea1n ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y.<\/p>\n

    2.3. Ch\u01b0a v\u01b0\u1ee3t 40 gi\u1edd nh\u01b0ng v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m<\/h3>\n

    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a v\u01b0\u1ee3t 40 gi\u1edd trong th\u00e1ng v\u1eabn c\u1ea7n theo d\u00f5i s\u1ed1 gi\u1edd l\u0169y k\u1ebf. N\u1ebfu t\u1ed5ng th\u1eddi gian l\u00e0m th\u00eam trong n\u0103m \u0111\u00e3 \u0111\u1ea1t 300 gi\u1edd, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfp t\u1ee5c ki\u1ec3m so\u00e1t th\u1eddi gian ph\u00e1t sinh sau \u0111\u00f3.<\/p>\n

    Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t gi\u1edbi h\u1ea1n 300 gi\u1edd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Kho\u1ea3n ti\u1ec1n n\u00e0y ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m.<\/p>\n

    2.4. V\u1eeba v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng v\u1eeba v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m<\/h3>\n

    C\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi v\u01b0\u1ee3t c\u1ea3 hai gi\u1edbi h\u1ea1n. Khi \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c gi\u1edbi h\u1ea1n.<\/p>\n

    Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1eddi gian l\u00e0m th\u00eam th\u1ef1c t\u1ebf k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00f3. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i gi\u1edd l\u00e0m th\u00eam li\u00ean t\u1ee5c trong n\u0103m. Vi\u1ec7c ch\u1ec9 ki\u1ec3m tra s\u1ed1 gi\u1edd c\u1ee7a t\u1eebng th\u00e1ng s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

    III. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam t\u00ednh thu\u1ebf TNCN ra sao?<\/h2>\n

    3.1. Ph\u1ea7n ti\u1ec1n l\u00e0m ban \u0111\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h3>\n

    C\u00f4ng v\u0103n 10311\/NBI-QLDN1 h\u01b0\u1edbng d\u1eabn ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam theo nguy\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1. Kho\u1ea3n ti\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Ph\u1ea7n doanh nghi\u1ec7p chi tr\u1ea3 v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang kho\u1ea3n ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam khi t\u00ednh thu\u1ebf. Kh\u00f4ng n\u00ean \u0111\u01b0a to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n n\u00e0y v\u00e0o thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n. Vi\u1ec7c t\u00e1ch ri\u00eang gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/p>\n

    3.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 35% ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n

    C\u00f4ng v\u0103n \u0111\u01b0a ra tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam b\u1eb1ng 35% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh. Theo h\u01b0\u1edbng d\u1eabn, ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c 30% thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. Ph\u1ea7n chi tr\u1ea3 cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    Nh\u01b0 v\u1eady, n\u1ebfu doanh nghi\u1ec7p tr\u1ea3 th\u00eam 35%, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch th\u00e0nh hai ph\u1ea7n:<\/p>\n

      \n
    • 30% ti\u1ec1n l\u01b0\u01a1ng:<\/strong> thu\u1ed9c ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/li>\n
    • 5% ti\u1ec1n l\u01b0\u01a1ng v\u01b0\u1ee3t m\u1ee9c:<\/strong> ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/li>\n<\/ul>\n

      C\u00e1ch t\u00e1ch n\u00e0y gi\u00fap b\u1ea3ng l\u01b0\u01a1ng th\u1ec3 hi\u1ec7n r\u00f5 t\u1eebng kho\u1ea3n thu nh\u1eadp. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1.<\/p>\n

      IV. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam<\/h2>\n

      4.1. Doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea<\/h3>\n

      Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea. B\u1ea3ng k\u00ea c\u1ea7n ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c. \u0110\u1ed3ng th\u1eddi, b\u1ea3ng k\u00ea ph\u1ea3i th\u1ec3 hi\u1ec7n kho\u1ea3n ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

      B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 ch\u1ee9ng minh ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u01b0u h\u1ed3 s\u01a1.<\/p>\n

      4.2. Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>\n

      Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1ee9ng minh kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Vi\u1ec7c ch\u1ee9ng minh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c h\u1ed3 s\u01a1 h\u1ee3p ph\u00e1p li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n

      M\u1ed9t s\u1ed1 h\u1ed3 s\u01a1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng g\u1ed3m:<\/p>\n

        \n
      • B\u1ea3ng l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n
      • B\u1ea3ng ch\u1ea5m c\u00f4ng.<\/li>\n
      • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n
      • H\u1ed3 s\u01a1 th\u1ec3 hi\u1ec7n th\u1eddi gian l\u00e0m th\u00eam.<\/li>\n
      • C\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n

        C\u00e1c h\u1ed3 s\u01a1 c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00e3 tr\u1ea3. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro khi gi\u1ea3i tr\u00ecnh kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

        V. Gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o<\/h2>\n

        5.1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb<\/h3>\n

        C\u00f4ng v\u0103n 10311\/NBI-QLDN1 c\u0169ng h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o. Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i c\u00f3 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/p>\n

        Khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u0103n c\u1ee9 h\u1ed3 s\u01a1 do ng\u01b0\u1eddi lao \u0111\u1ed9ng cung c\u1ea5p. H\u1ed3 s\u01a1 g\u1ed3m h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn kho\u1ea3n chi. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ed3 s\u01a1 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

        5.2. H\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb t\u00ednh theo n\u0103m<\/h3>\n

        M\u1ed9t \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 h\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m. Kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 b\u00ecnh qu\u00e2n cho t\u1eebng th\u00e1ng.<\/p>\n

        V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean chia h\u1ea1n m\u1ee9c n\u0103m th\u00e0nh 12 th\u00e1ng. K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 t\u1ed5ng kho\u1ea3n chi v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb. Vi\u1ec7c t\u00ednh to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang theo h\u1ed3 s\u01a1 ng\u01b0\u1eddi lao \u0111\u1ed9ng cung c\u1ea5p.<\/p>\n

        VI. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/h2>\n

        6.1. Ph\u1ea3i cung c\u1ea5p h\u1ed3 s\u01a1 cho doanh nghi\u1ec7p<\/h3>\n

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng mu\u1ed1n \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb ph\u1ea3i cung c\u1ea5p h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p. H\u1ed3 s\u01a1 c\u1ea7n ch\u1ee9ng minh kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p s\u1ebd c\u0103n c\u1ee9 h\u1ed3 s\u01a1 n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n gi\u1ea3m tr\u1eeb khi kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean ch\u1ee7 \u0111\u1ed9ng l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u00fap qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1eadn l\u1ee3i h\u01a1n. \u0110\u1ed3ng th\u1eddi, h\u1ed3 s\u01a1 c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

        6.2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n

        \u0110\u00e2y l\u00e0 n\u1ed9i dung r\u1ea5t \u0111\u00e1ng ch\u00fa \u00fd trong C\u00f4ng v\u0103n 10311\/NBI-QLDN1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb theo \u0110i\u1ec1u 49 ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN. Ng\u01b0\u1eddi n\u00e0y kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay trong n\u0103m c\u00f3 y\u00eau c\u1ea7u gi\u1ea3m tr\u1eeb.<\/p>\n

        Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n th\u00f4ng b\u00e1o r\u00f5 quy \u0111\u1ecbnh n\u00e0y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n. Vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n

        VII. V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u00e0m th\u00eam ch\u1ecbu thu\u1ebf<\/h2>\n

        7.1. Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t 40 gi\u1edd trong th\u00e1ng<\/h3>\n

        Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam 45 gi\u1edd trong m\u1ed9t th\u00e1ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd l\u00e0m th\u00eam m\u1ed7i n\u0103m. Khi \u0111\u00f3, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 5 gi\u1edd v\u01b0\u1ee3t 40 gi\u1edd.<\/p>\n

        Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 gi\u1edd v\u01b0\u1ee3t 40 gi\u1edd kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. Kho\u1ea3n ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u00e1ng ph\u00e1t sinh. Ph\u1ea7n ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

        7.2. Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m<\/h3>\n

        Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a v\u01b0\u1ee3t 40 gi\u1edd l\u00e0m th\u00eam trong t\u1eebng th\u00e1ng. Tuy nhi\u00ean, t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam l\u0169y k\u1ebf trong n\u0103m \u0111\u00e3 \u0111\u1ea1t 300 gi\u1edd. N\u1ebfu ti\u1ebfp t\u1ee5c l\u00e0m th\u00eam, doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i ph\u1ea7n th\u1eddi gian v\u01b0\u1ee3t gi\u1edbi h\u1ea1n.<\/p>\n

        Ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t 300 gi\u1edd kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf. K\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0a kho\u1ea3n ti\u1ec1n n\u00e0y v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn.<\/p>\n

        VIII. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 10311?<\/h2>\n

        8.1. Theo d\u00f5i gi\u1edd l\u00e0m th\u00eam theo th\u00e1ng v\u00e0 n\u0103m<\/h3>\n

        K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u00e1ng. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt s\u1ed1 gi\u1edd l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m. Vi\u1ec7c theo d\u00f5i song song gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t c\u1ea3 gi\u1edbi h\u1ea1n 40 gi\u1edd v\u00e0 300 gi\u1edd.<\/p>\n

        Khi s\u1ed1 gi\u1edd l\u00e0m th\u00eam g\u1ea7n ch\u1ea1m gi\u1edbi h\u1ea1n, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra l\u1ea1i h\u1ed3 s\u01a1. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u0169ng d\u1ec5 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u khi c\u1ea7n.<\/p>\n

        8.2. T\u00e1ch ri\u00eang ph\u1ea7n mi\u1ec5n thu\u1ebf v\u00e0 ph\u1ea7n ch\u1ecbu thu\u1ebf<\/h3>\n

        Khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, k\u1ebf to\u00e1n n\u00ean t\u00e1ch ri\u00eang c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf kh\u00e1c nhau. Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u00e0m ban \u0111\u00eam c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3. Ph\u1ea7n v\u01b0\u1ee3t gi\u1edbi h\u1ea1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

        Doanh nghi\u1ec7p kh\u00f4ng n\u00ean g\u1ed9p to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam v\u00e0o m\u1ed9t kho\u1ea3n mi\u1ec5n thu\u1ebf. C\u00e1ch x\u1eed l\u00fd n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u1ed1 khi kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n

        8.3. Ki\u1ec3m tra h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi t\u00ednh gi\u1ea3m tr\u1eeb<\/h3>\n

        \u0110\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u l\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu.<\/p>\n

        M\u1ed9t s\u1ed1 n\u1ed9i dung k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra g\u1ed3m:<\/strong><\/p>\n

          \n
        • \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\n
        • H\u1ed3 s\u01a1 v\u00e0 h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng cung c\u1ea5p.<\/li>\n
        • T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb trong n\u0103m.<\/li>\n
        • Tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n
        • H\u1ed3 s\u01a1 ch\u1ee9ng minh ti\u1ec1n l\u00e0m th\u00eam v\u00e0 l\u00e0m ban \u0111\u00eam.<\/li>\n<\/ul>\n

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

          C\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026<\/strong> \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 l\u00e0m vi\u1ec7c ban \u0111\u00eam. Theo \u0111\u00f3, kho\u1ea3n thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 gi\u1edbi h\u1ea1n c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian v\u01b0\u1ee3t gi\u1edbi h\u1ea1n ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

          \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i c\u1ea3 s\u1ed1 gi\u1edd trong th\u00e1ng v\u00e0 s\u1ed1 gi\u1edd l\u0169y k\u1ebf trong n\u0103m. \u0110\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam, c\u1ea7n t\u00e1ch ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u0169ng ph\u1ea3i l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ec3 ch\u1ee9ng minh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

          Ri\u00eang kho\u1ea3n gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1. H\u1ea1n m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m v\u00e0 kh\u00f4ng ph\u00e2n b\u1ed5 b\u00ecnh qu\u00e2n theo th\u00e1ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng kho\u1ea3n gi\u1ea3m tr\u1eeb ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN trong n\u0103m \u0111\u00f3<\/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\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban..<\/p>\n","protected":false},"author":1,"featured_media":16674,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16673","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\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m ban \u0111\u00eam v\u00e0 gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c.\" \/>\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\/cong-van-10311-nbi-qldn1-nam-2026-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\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN[:]\" \/>\n<meta property=\"og:description\" content=\"C\u00f4ng v\u0103n 10311\/NBI-QLDN1 n\u0103m 2026 h\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m ban \u0111\u00eam v\u00e0 gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-22T08:24:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-17.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=\"14 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00f4ng v\u0103n 10311\\\/NBI-QLDN1 n\u0103m 2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN\",\"datePublished\":\"2026-08-22T08:24:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/\"},\"wordCount\":3570,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-17.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cong-van-10311-nbi-qldn1-nam-2026-thue-tncn\\\/\",\"name\":\"[:vi]C\u00f4ng v\u0103n 10311\\\/NBI-QLDN1 n\u0103m 2026 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN[:] - 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