{"id":16679,"date":"2026-08-22T08:36:19","date_gmt":"2026-08-22T08:36:19","guid":{"rendered":"https:\/\/mva.vn\/?p=16679"},"modified":"2026-08-22T08:36:19","modified_gmt":"2026-08-22T08:36:19","slug":"tien-lam-them-gio-vuot-300-gio-nam-thue-tncn","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/tien-lam-them-gio-vuot-300-gio-nam-thue-tncn\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m theo C\u00f4ng v\u0103n 10311"},"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>

Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng? Theo C\u00f4ng v\u0103n 10311\/NBI-QLDN1 ng\u00e0y 07\/8\/2026, ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m <\/span>kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. Doanh nghi\u1ec7p ph\u1ea3i t\u00ednh kho\u1ea3n ti\u1ec1n n\u00e0y v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/em><\/div>\n
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I. Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/h2>\n
\"X\u00e1c
X\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m theo C\u00f4ng v\u0103n 10311<\/figcaption><\/figure>\n

1.1. Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd khi n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf?<\/h3>\n

Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. V\u00ec v\u1eady, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra th\u1eddi gian l\u00e0m th\u00eam th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n. N\u1ebfu th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t gi\u1edbi h\u1ea1n ph\u00e1p lu\u1eadt cho ph\u00e9p, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

1.2. Gi\u1edbi h\u1ea1n l\u00e0m th\u00eam 300 gi\u1edd\/n\u0103m \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/h3>\n

Theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 10311 d\u1eabn chi\u1ebfu, th\u1eddi gian l\u00e0m th\u00eam th\u00f4ng th\u01b0\u1eddng kh\u00f4ng qu\u00e1 200 gi\u1edd\/n\u0103m. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 300 gi\u1edd\/n\u0103m.<\/p>\n

M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd g\u1ed3m:<\/p>\n

    \n
  • S\u1ea3n xu\u1ea5t, gia c\u00f4ng xu\u1ea5t kh\u1ea9u h\u00e0ng d\u1ec7t, may, da, gi\u00e0y, \u0111i\u1ec7n, \u0111i\u1ec7n t\u1eed.<\/li>\n
  • Ch\u1ebf bi\u1ebfn n\u00f4ng, l\u00e2m, di\u00eam nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n.<\/li>\n
  • S\u1ea3n xu\u1ea5t, cung c\u1ea5p \u0111i\u1ec7n, vi\u1ec5n th\u00f4ng, l\u1ecdc d\u1ea7u, c\u1ea5p v\u00e0 tho\u00e1t n\u01b0\u1edbc.<\/li>\n
  • C\u00f4ng vi\u1ec7c c\u1ea7n lao \u0111\u1ed9ng c\u00f3 chuy\u00ean m\u00f4n, k\u1ef9 thu\u1eadt cao nh\u01b0ng th\u1ecb tr\u01b0\u1eddng ch\u01b0a cung \u1ee9ng \u0111\u1ee7.<\/li>\n
  • C\u00f4ng vi\u1ec7c c\u1ea5p b\u00e1ch kh\u00f4ng th\u1ec3 tr\u00ec ho\u00e3n do t\u00ednh ch\u1ea5t th\u1eddi v\u1ee5 ho\u1eb7c y\u1ebfu t\u1ed1 kh\u00e1ch quan.<\/li>\n<\/ul>\n

    Doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi gian l\u00e0m th\u00eam. Khi \u0111\u00f3, kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong ph\u1ea1m vi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh.<\/p>\n

    II. Ti\u1ec1n l\u00e0m th\u00eam v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN?<\/h2>\n

    2.1. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng nh\u01b0ng v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m<\/h3>\n

    \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 10311\/NBI-QLDN1 h\u01b0\u1edbng d\u1eabn kh\u00e1 r\u00f5. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ch\u01b0a v\u01b0\u1ee3t 40 gi\u1edd l\u00e0m th\u00eam trong t\u1eebng th\u00e1ng nh\u01b0ng t\u1ed5ng s\u1ed1 gi\u1edd trong n\u0103m \u0111\u00e3 \u0111\u1ea1t 300 gi\u1edd.<\/p>\n

    Khi t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam \u0111\u00e3 \u0111\u1ea1t gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m, ph\u1ea7n th\u1eddi gian l\u00e0m th\u00eam ti\u1ebfp t\u1ee5c ph\u00e1t sinh s\u1ebd v\u01b0\u1ee3t gi\u1edbi h\u1ea1n. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n th\u1eddi gian v\u01b0\u1ee3t 300 gi\u1edd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/strong><\/p>\n

    Nh\u01b0 v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 c\u0103n c\u1ee9 ri\u00eang v\u00e0o gi\u1edbi h\u1ea1n 40 gi\u1edd\/th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n mi\u1ec5n thu\u1ebf. Doanh nghi\u1ec7p c\u00f2n ph\u1ea3i theo d\u00f5i s\u1ed1 gi\u1edd l\u00e0m th\u00eam l\u0169y k\u1ebf trong c\u1ea3 n\u0103m.<\/p>\n

    2.2. V\u00ed d\u1ee5 c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n ph\u1ea3i ch\u1ecbu thu\u1ebf<\/h3>\n

    Gi\u1ea3 s\u1eed m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m. \u0110\u1ebfn h\u1ebft th\u00e1ng 10, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m th\u00eam 295 gi\u1edd trong n\u0103m.<\/p>\n

    Trong th\u00e1ng 11, ng\u01b0\u1eddi lao \u0111\u1ed9ng ti\u1ebfp t\u1ee5c l\u00e0m th\u00eam 20 gi\u1edd. N\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c v\u1eabn \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng, ch\u1ec9 5 gi\u1edd \u0111\u1ea7u c\u00f2n n\u1eb1m trong gi\u1edbi h\u1ea1n 300 gi\u1edd.<\/p>\n

    Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi 15 gi\u1edd v\u01b0\u1ee3t gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m<\/strong> kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. Kho\u1ea3n ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

    2.3. C\u00f3 ph\u1ea3i to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam c\u1ee7a th\u00e1ng v\u01b0\u1ee3t 300 gi\u1edd \u0111\u1ec1u ch\u1ecbu thu\u1ebf?<\/h3>\n

    Kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam c\u1ee7a th\u00e1ng \u0111\u00f3 \u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ea1t gi\u1edbi h\u1ea1n 300 gi\u1edd trong n\u0103m.<\/p>\n

    Ch\u1ec9 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m th\u00eam sau khi v\u01b0\u1ee3t gi\u1edbi h\u1ea1n 300 gi\u1edd<\/strong> m\u1edbi kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf. Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian v\u1eabn n\u1eb1m trong gi\u1edbi h\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u00ednh thu\u1ebf TNCN. Vi\u1ec7c t\u00ednh thu\u1ebf c\u1ea7n c\u0103n c\u1ee9 v\u00e0o s\u1ed1 gi\u1edd th\u1ef1c t\u1ebf thay v\u00ec l\u1ea5y to\u00e0n b\u1ed9 ti\u1ec1n l\u00e0m th\u00eam c\u1ee7a th\u00e1ng \u0111\u1ec3 t\u00ednh.<\/p>\n

    III. Tr\u01b0\u1eddng h\u1ee3p v\u1eeba v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng v\u1eeba v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m<\/h2>\n

    3.1. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h3>\n

    C\u00f4ng v\u0103n 10311 c\u00f2n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi v\u01b0\u1ee3t gi\u1edbi h\u1ea1n 40 gi\u1edd\/th\u00e1ng v\u00e0 300 gi\u1edd\/n\u0103m. Khi \u0111\u00f3, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo th\u1eddi gian l\u00e0m th\u00eam th\u1ef1c t\u1ebf.<\/p>\n

    Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c gi\u1edbi h\u1ea1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ph\u1ea7n th\u1eddi gian v\u01b0\u1ee3t gi\u1edbi h\u1ea1n.<\/p>\n

    3.2. V\u00ed d\u1ee5 tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t c\u1ea3 hai gi\u1edbi h\u1ea1n<\/h3>\n

    Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m th\u00eam 298 gi\u1edd trong n\u0103m. Trong th\u00e1ng ti\u1ebfp theo, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam 45 gi\u1edd v\u00e0 doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd.<\/p>\n

    Trong th\u00e1ng n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t c\u1ea3 gi\u1edbi h\u1ea1n 40 gi\u1edd\/th\u00e1ng v\u00e0 gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ri\u00eang ph\u1ea7n th\u1eddi gian v\u01b0\u1ee3t t\u1eebng gi\u1edbi h\u1ea1n \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    Do \u0111\u00f3, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c r\u1eb1ng to\u00e0n b\u1ed9 45 gi\u1edd l\u00e0m th\u00eam \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c \u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf. C\u1ea7n c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1edbi h\u1ea1n theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng.<\/p>\n

    IV. N\u1ebfu v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng nh\u01b0ng ch\u01b0a v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m th\u00ec sao?<\/h2>\n

    4.1. Ph\u1ea7n v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf<\/h3>\n

    C\u00f4ng v\u0103n 10311 quy \u0111\u1ecbnh ri\u00eang tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m nh\u01b0ng \u0111\u00e3 v\u01b0\u1ee3t 40 gi\u1edd l\u00e0m th\u00eam trong th\u00e1ng. Khi \u0111\u00f3, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 gi\u1edd v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

    V\u00ed d\u1ee5, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m th\u00eam 250 gi\u1edd trong n\u0103m. Trong th\u00e1ng hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam 45 gi\u1edd v\u00e0 ch\u01b0a \u0111\u1ea1t gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m.<\/p>\n

    Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi 5 gi\u1edd v\u01b0\u1ee3t 40 gi\u1edd\/th\u00e1ng<\/strong> ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 40 gi\u1edd c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n li\u00ean quan.<\/p>\n

    4.2. C\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi hai gi\u1edbi h\u1ea1n<\/h3>\n

    Qua h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 10311, doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi gi\u1edbi h\u1ea1n 40 gi\u1edd\/th\u00e1ng v\u00e0 300 gi\u1edd\/n\u0103m. Ch\u1ec9 c\u1ea7n kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c gi\u1edbi h\u1ea1n, ph\u1ea7n thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

    V\u00ec v\u1eady, b\u1ea3ng theo d\u00f5i gi\u1edd l\u00e0m th\u00eam n\u00ean c\u00f3 c\u1ea3 s\u1ed1 gi\u1edd ph\u00e1t sinh trong th\u00e1ng v\u00e0 s\u1ed1 gi\u1edd l\u0169y k\u1ebf. C\u00e1ch qu\u1ea3n l\u00fd n\u00e0y gi\u00fap k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

    V. Doanh nghi\u1ec7p c\u1ea7n h\u1ed3 s\u01a1 g\u00ec \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n mi\u1ec5n thu\u1ebf?<\/h2>\n

    5.1. L\u1eadp b\u1ea3ng k\u00ea ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/h3>\n

    Theo h\u01b0\u1edbng d\u1eabn li\u00ean quan t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh th\u1eddi gian l\u00e0m th\u00eam. B\u1ea3ng k\u00ea c\u0169ng ph\u1ea3i th\u1ec3 hi\u1ec7n kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \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 ti\u1ec1n l\u00e0m th\u00eam \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf.<\/p>\n

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

    N\u1ebfu kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ch\u1ee9ng minh kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n th\u00f4ng qua b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n

    Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u c\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c th\u1ec3 hi\u1ec7n th\u1eddi gian l\u00e0m th\u00eam. C\u00e1c h\u1ed3 s\u01a1 n\u00e0y ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

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

    6.1. Theo d\u00f5i s\u1ed1 gi\u1edd l\u00e0m th\u00eam l\u0169y k\u1ebf<\/h3>\n

    K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 theo d\u00f5i s\u1ed1 gi\u1edd l\u00e0m th\u00eam t\u1eebng th\u00e1ng. Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt s\u1ed1 gi\u1edd l\u0169y k\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ea1t gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m.<\/p>\n

    Khi s\u1ed1 gi\u1edd l\u00e0m th\u00eam g\u1ea7n \u0111\u1ea1t gi\u1edbi h\u1ea1n, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra l\u1ea1i b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng. Vi\u1ec7c ki\u1ec3m tra s\u1edbm gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi t\u00ednh ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    6.2. T\u00e1ch ri\u00eang ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 ph\u1ea7n ch\u1ecbu thu\u1ebf<\/h3>\n

    Khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, doanh nghi\u1ec7p n\u00ean t\u00e1ch ph\u1ea7n ti\u1ec1n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 ph\u1ea7n ph\u1ea3i t\u00ednh thu\u1ebf. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap vi\u1ec7c kh\u1ea5u tr\u1eeb TNCN \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n

    K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra c\u00e1c n\u1ed9i dung sau:<\/strong><\/p>\n

      \n
    • T\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam trong t\u1eebng th\u00e1ng.<\/li>\n
    • T\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam l\u0169y k\u1ebf trong n\u0103m.<\/li>\n
    • Th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ea1t 300 gi\u1edd\/n\u0103m.<\/li>\n
    • S\u1ed1 gi\u1edd v\u01b0\u1ee3t 40 gi\u1edd trong t\u1eebng th\u00e1ng.<\/li>\n
    • Ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n th\u1eddi gian v\u01b0\u1ee3t gi\u1edbi h\u1ea1n.<\/li>\n
    • H\u1ed3 s\u01a1 ch\u1ee9ng minh th\u1eddi gian v\u00e0 ti\u1ec1n l\u00e0m th\u00eam.<\/li>\n<\/ul>\n

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

      Theo C\u00f4ng v\u0103n 10311\/NBI-QLDN1<\/strong>, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 gi\u1edbi h\u1ea1n theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. V\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 300 gi\u1edd\/n\u0103m, ph\u1ea7n ti\u1ec1n 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.<\/p>\n

      \u0110\u1eb7c bi\u1ec7t, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i \u0111\u1ed3ng th\u1eddi gi\u1edbi h\u1ea1n 40 gi\u1edd\/th\u00e1ng v\u00e0 300 gi\u1edd\/n\u0103m. N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ed9t trong hai gi\u1edbi h\u1ea1n, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian v\u01b0\u1ee3t s\u1ebd ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n

      Doanh nghi\u1ec7p n\u00ean qu\u1ea3n l\u00fd ri\u00eang s\u1ed1 gi\u1edd l\u00e0m th\u00eam theo th\u00e1ng v\u00e0 l\u0169y k\u1ebf c\u1ea3 n\u0103m. \u0110\u1ed3ng th\u1eddi, c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi c\u1ea7n thi\u1ebft.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>","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.Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng? Theo C\u00f4ng v\u0103n 10311\/NBI-QLDN1 ng\u00e0y 07\/8\/2026, ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng,..<\/p>\n","protected":false},"author":1,"featured_media":16680,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t 300 gi\u1edd\/n\u0103m c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN? 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