{"id":16732,"date":"2026-08-25T02:43:09","date_gmt":"2026-08-25T02:43:09","guid":{"rendered":"https:\/\/mva.vn\/?p=16732"},"modified":"2026-08-25T02:43:09","modified_gmt":"2026-08-25T02:43:09","slug":"ho-so-mien-thue-tncn-tien-luong-lam-them-gio","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\/","title":{"rendered":"H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam t\u1eeb 01\/07\/2026 g\u1ed3m nh\u1eefng g\u00ec?"},"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>

T\u1eeb 01\/07\/2026<\/strong>, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf TNCN. V\u1eady h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/strong> g\u1ed3m nh\u1eefng g\u00ec? Doanh nghi\u1ec7p c\u1ea7n l\u01b0u ch\u1ee9ng t\u1eeb n\u00e0o \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra?<\/p>\n

Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea th\u1ec3 hi\u1ec7n r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00e3 tr\u1ea3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 ch\u1ee9ng minh.<\/p>\n

I. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/h2>\n
\"H\u1ed3
H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam t\u1eeb 01\/07\/2026 g\u1ed3m nh\u1eefng g\u00ec?<\/figcaption><\/figure>\n

1.1. Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN t\u1eeb 01\/07\/2026<\/h3>\n

Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd thu\u1ed9c nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. \u0110i\u1ec1u ki\u1ec7n l\u00e0 vi\u1ec7c l\u00e0m ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u00ednh thu\u1ebf TNCN. Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

1.2. Ph\u1ea7n ti\u1ec1n l\u00e0m th\u00eam gi\u1edd n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n?<\/h3>\n

Kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i th\u1ef1c s\u1ef1 ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd ho\u1eb7c l\u00e0m vi\u1ec7c ban \u0111\u00eam. Ho\u1ea1t \u0111\u1ed9ng n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. N\u1ebfu ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 ti\u1ec1n tr\u1ea3 cho ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t c\u1ea3 th\u1eddi gian l\u00e0m th\u00eam<\/strong> v\u00e0 s\u1ed1 ti\u1ec1n chi tr\u1ea3<\/strong>. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n mi\u1ec5n thu\u1ebf.<\/p>\n

II. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

2.1. B\u1ea3ng k\u00ea ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/h3>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea. B\u1ea3ng k\u00ea ph\u1ea3i ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/p>\n

B\u1ea3ng k\u00ea c\u0169ng ph\u1ea3i th\u1ec3 hi\u1ec7n kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Doanh nghi\u1ec7p l\u01b0u b\u1ea3ng k\u00ea t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

N\u1ed9i dung b\u1ea3ng k\u00ea n\u00ean th\u1ec3 hi\u1ec7n t\u1ed1i thi\u1ec3u c\u00e1c th\u00f4ng tin sau:<\/p>\n

    \n
  • H\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n
  • M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n
  • Th\u1eddi gian l\u00e0m th\u00eam gi\u1edd.<\/li>\n
  • Th\u1eddi gian l\u00e0m vi\u1ec7c ban \u0111\u00eam.<\/li>\n
  • Ng\u00e0y th\u1ef1c t\u1ebf l\u00e0m th\u00eam.<\/li>\n
  • S\u1ed1 gi\u1edd l\u00e0m th\u00eam.<\/li>\n
  • M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam.<\/li>\n
  • T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam \u0111\u00e3 tr\u1ea3.<\/li>\n
  • Ng\u01b0\u1eddi l\u1eadp v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<\/li>\n<\/ul>\n

    Doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng k\u00ea theo t\u1eebng k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng. C\u00e1ch n\u00e0y gi\u00fap vi\u1ec7c \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb thu\u1eadn ti\u1ec7n h\u01a1n.<\/p>\n

    2.2. B\u1ea3ng ch\u1ea5m c\u00f4ng<\/h3>\n

    B\u1ea3ng ch\u1ea5m c\u00f4ng l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng \u0111\u1ec3 ch\u1ee9ng minh th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf. Ch\u1ee9ng t\u1eeb n\u00e0y gi\u00fap \u0111\u1ed1i chi\u1ebfu s\u1ed1 gi\u1edd l\u00e0m th\u00eam \u0111\u01b0\u1ee3c ghi nh\u1eadn. B\u1ea3ng ch\u1ea5m c\u00f4ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 ng\u00e0y l\u00e0m vi\u1ec7c v\u00e0 th\u1eddi gian l\u00e0m th\u00eam. N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng ch\u1ea5m c\u00f4ng \u0111i\u1ec7n t\u1eed, c\u1ea7n l\u01b0u d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh. Khi ki\u1ec3m tra, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu b\u1ea3ng ch\u1ea5m c\u00f4ng v\u1edbi b\u1ea3ng l\u01b0\u01a1ng. Doanh nghi\u1ec7p n\u00ean b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb th\u1ed1ng nh\u1ea5t.<\/p>\n

    2.3. B\u1ea3ng l\u01b0\u01a1ng<\/h3>\n

    B\u1ea3ng l\u01b0\u01a1ng l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111\u00e3 tr\u1ea3. N\u1ed9i dung ti\u1ec1n l\u00e0m th\u00eam gi\u1edd n\u00ean \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang v\u1edbi ti\u1ec1n l\u01b0\u01a1ng theo th\u1eddi gian l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. Vi\u1ec7c t\u00e1ch ri\u00eang gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 b\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang, b\u1ea3ng l\u01b0\u01a1ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ee9ng minh. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n b\u1ea3o \u0111\u1ea3m c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u00e0i li\u1ec7u li\u00ean quan.<\/p>\n

    2.4. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/h3>\n

    H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng trong b\u1ed9 h\u1ed3 s\u01a1. H\u1ee3p \u0111\u1ed3ng gi\u00fap x\u00e1c \u0111\u1ecbnh quan h\u1ec7 lao \u0111\u1ed9ng gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. Doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ee3p \u0111\u1ed3ng c\u00f9ng c\u00e1c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng n\u1ebfu c\u00f3. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 gi\u00fap ch\u1ee9ng minh v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c v\u00e0 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f3 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf l\u00e0m th\u00eam.<\/p>\n

    2.5. C\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c<\/h3>\n

    Ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 ch\u1ee9ng minh kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam gi\u1edd.<\/p>\n

    V\u00ed d\u1ee5 c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n

      \n
    • Phi\u1ebfu x\u00e1c nh\u1eadn l\u00e0m th\u00eam gi\u1edd.<\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o l\u00e0m th\u00eam.<\/li>\n
    • L\u1ecbch ph\u00e2n ca.<\/li>\n
    • B\u1ea3ng \u0111\u0103ng k\u00fd l\u00e0m th\u00eam.<\/li>\n
    • D\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u0111i\u1ec7n t\u1eed.<\/li>\n
    • Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n
    • Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n
    • Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 n\u1ebfu c\u00f3.<\/li>\n<\/ul>\n

      Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP cho ph\u00e9p doanh nghi\u1ec7p ch\u1ee9ng minh th\u00f4ng qua b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c.<\/p>\n

      III. Doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

      3.1. C\u00f3 b\u1eaft bu\u1ed9c l\u1eadp b\u1ea3ng k\u00ea ri\u00eang kh\u00f4ng?<\/h3>\n

      Doanh nghi\u1ec7p kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp m\u1ed9t b\u1ea3ng k\u00ea ri\u00eang<\/strong> n\u1ebfu \u0111\u00e3 c\u00f3 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7. Theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea ri\u00eang, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng b\u1eb1ng b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c. Tuy nhi\u00ean, x\u00e9t v\u1ec1 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean l\u1eadp b\u1ea3ng k\u00ea ri\u00eang. C\u00e1ch n\u00e0y gi\u00fap k\u1ebf to\u00e1n d\u1ec5 x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf. B\u1ea3ng k\u00ea c\u0169ng gi\u00fap vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf r\u00f5 r\u00e0ng h\u01a1n.<\/p>\n

      3.2. H\u1ed3 s\u01a1 c\u1ea7n th\u1ed1ng nh\u1ea5t s\u1ed1 li\u1ec7u<\/h3>\n

      C\u00e1c ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 c\u1ea7n c\u00f3 s\u1ed1 li\u1ec7u th\u1ed1ng nh\u1ea5t. V\u00ed d\u1ee5, b\u1ea3ng ch\u1ea5m c\u00f4ng ghi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam 20 gi\u1edd. B\u1ea3ng l\u01b0\u01a1ng c\u0169ng c\u1ea7n ph\u1ea3n \u00e1nh ti\u1ec1n l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi 20 gi\u1edd \u0111\u00f3. N\u1ebfu s\u1ed1 li\u1ec7u kh\u00f4ng th\u1ed1ng nh\u1ea5t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i tr\u00ecnh nguy\u00ean nh\u00e2n. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

      3.3. L\u01b0u h\u1ed3 s\u01a1 t\u1ea1i doanh nghi\u1ec7p<\/h3>\n

      B\u1ea3ng k\u00ea v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp. Doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. Doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ed3 s\u01a1 theo t\u1eebng th\u00e1ng ho\u1eb7c t\u1eebng k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd \u0111\u1ec3 c\u00f3 th\u1ec3 truy xu\u1ea5t khi c\u1ea7n.<\/p>\n

      IV. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/h2>\n

      4.1. Ph\u1ea3i l\u00e0m th\u00eam theo \u0111\u00fang quy \u0111\u1ecbnh lao \u0111\u1ed9ng<\/h3>\n

      Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi ho\u1ea1t \u0111\u1ed9ng l\u00e0m th\u00eam ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng. Theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, l\u00e0m th\u00eam gi\u1edd l\u00e0 kho\u1ea3ng th\u1eddi gian l\u00e0m vi\u1ec7c ngo\u00e0i th\u1eddi gi\u1edd b\u00ecnh th\u01b0\u1eddng. Th\u1eddi gi\u1edd n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng ho\u1eb7c n\u1ed9i quy lao \u0111\u1ed9ng. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf. C\u1ea7n ki\u1ec3m tra c\u1ea3 c\u0103n c\u1ee9 ph\u00e1t sinh th\u1eddi gian l\u00e0m th\u00eam.<\/p>\n

      4.2. L\u00e0m th\u00eam gi\u1edd ph\u1ea3i n\u1eb1m trong gi\u1edbi h\u1ea1n ph\u00e1p lu\u1eadt<\/h3>\n

      Ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng quy \u0111\u1ecbnh gi\u1edbi h\u1ea1n v\u1ec1 th\u1eddi gian l\u00e0m th\u00eam. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n theo ng\u00e0y, th\u00e1ng v\u00e0 n\u0103m. N\u1ebfu th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t gi\u1edbi h\u1ea1n ph\u00e1p lu\u1eadt, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u01b0\u1ee3t c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Khi \u0111\u00f3, ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. \u0110\u00e2y l\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

      4.3. Ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam c\u0169ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb<\/h3>\n

      Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf kh\u00f4ng ch\u1ec9 \u00e1p d\u1ee5ng cho ti\u1ec1n l\u00e0m th\u00eam gi\u1edd. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam c\u0169ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

      Doanh nghi\u1ec7p c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 th\u1eddi gian l\u00e0m vi\u1ec7c ban \u0111\u00eam. \u0110\u1ed3ng th\u1eddi, s\u1ed1 ti\u1ec1n tr\u1ea3 cho th\u1eddi gian n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5.<\/p>\n

      V. C\u00e1ch x\u00e1c \u0111\u1ecbnh kho\u1ea3n mi\u1ec5n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/h2>\n

      5.1. Tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u00eam \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

      Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng gi\u1edd b\u00ecnh th\u01b0\u1eddng l\u00e0 60.000 \u0111\u1ed3ng<\/strong>. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. Ti\u1ec1n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 theo m\u1ee9c 150%<\/strong> ti\u1ec1n l\u01b0\u01a1ng gi\u1edd. Nh\u01b0 v\u1eady, ti\u1ec1n l\u00e0m th\u00eam l\u00e0 90.000 \u0111\u1ed3ng cho m\u1ed7i gi\u1edd. N\u1ebfu th\u1eddi gian l\u00e0m th\u00eam \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng. H\u1ed3 s\u01a1 c\u0169ng c\u1ea7n th\u1ec3 hi\u1ec7n s\u1ed1 gi\u1edd l\u00e0m th\u00eam th\u1ef1c t\u1ebf.<\/p>\n

      5.2. Tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u00eam v\u01b0\u1ee3t m\u1ee9c<\/h3>\n

      N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam v\u01b0\u1ee3t gi\u1edbi h\u1ea1n ph\u00e1p lu\u1eadt, ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian v\u01b0\u1ee3t m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u cu\u1ed1i n\u0103m. V\u00ec v\u1eady, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf cho to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/p>\n

      VI. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN c\u1ea7n l\u01b0u \u00fd g\u00ec khi quy\u1ebft to\u00e1n?<\/h2>\n

      6.1. Kh\u00f4ng b\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb ch\u1ea5m c\u00f4ng<\/h3>\n

      Ch\u1ea5m c\u00f4ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 gi\u1edd l\u00e0m th\u00eam. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng. N\u1ebfu s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m, n\u00ean c\u00f3 c\u01a1 ch\u1ebf sao l\u01b0u d\u1eef li\u1ec7u. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro m\u1ea5t d\u1eef li\u1ec7u khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n

      6.2. T\u00e1ch ti\u1ec1n l\u00e0m th\u00eam kh\u1ecfi l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/h3>\n

      K\u1ebf to\u00e1n n\u00ean t\u00e1ch kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam kh\u1ecfi ti\u1ec1n l\u01b0\u01a1ng th\u00f4ng th\u01b0\u1eddng. C\u00e1ch tr\u00ecnh b\u00e0y n\u00e0y gi\u00fap vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf r\u00f5 h\u01a1n.<\/p>\n

      B\u1ea3ng l\u01b0\u01a1ng n\u00ean th\u1ec3 hi\u1ec7n ri\u00eang c\u00e1c kho\u1ea3n:<\/p>\n

        \n
      • L\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n
      • Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd.<\/li>\n
      • Ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam.<\/li>\n
      • C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p.<\/li>\n
      • C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/li>\n
      • T\u1ed5ng thu nh\u1eadp.<\/li>\n<\/ul>\n

        C\u00e1ch theo d\u00f5i n\u00e0y gi\u00fap k\u1ebf to\u00e1n h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn khi t\u00ednh thu\u1ebf TNCN.<\/p>\n

        6.3. Ki\u1ec3m tra tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n<\/h3>\n

        Tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 kho\u1ea3n l\u00e0m th\u00eam gi\u1edd. C\u1ea7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 b\u1ea3ng k\u00ea. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi k\u00ea khai. Vi\u1ec7c ki\u1ec3m tra s\u1edbm gi\u00fap gi\u1ea3m r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1.<\/p>\n

        VII. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

        7.1. C\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf cho c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/h3>\n

        Kh\u00f4ng. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ea1i \u0111\u01a1n v\u1ecb. H\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

        7.2. C\u00f3 b\u1eaft bu\u1ed9c l\u1eadp b\u1ea3ng k\u00ea ri\u00eang kh\u00f4ng?<\/h3>\n

        Kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan. Tuy nhi\u00ean, l\u1eadp b\u1ea3ng k\u00ea ri\u00eang v\u1eabn l\u00e0 ph\u01b0\u01a1ng \u00e1n n\u00ean th\u1ef1c hi\u1ec7n. B\u1ea3ng k\u00ea gi\u00fap h\u1ed3 s\u01a1 d\u1ec5 ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/p>\n

        7.3. Ti\u1ec1n l\u00e0m th\u00eam v\u01b0\u1ee3t m\u1ee9c c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng?<\/h3>\n

        Kh\u00f4ng. Ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t gi\u1edbi h\u1ea1n l\u00e0m th\u00eam tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh kho\u1ea3n mi\u1ec5n thu\u1ebf.<\/p>\n

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

        T\u1eeb 01\/07\/2026<\/strong>, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 l\u00e0m vi\u1ec7c ban \u0111\u00eam c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng.<\/p>\n

        H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/strong> kh\u00f4ng ph\u1ea3i n\u1ed9p ri\u00eang cho c\u01a1 quan thu\u1ebf. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 l\u01b0u t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n

        C\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng g\u1ed3m:<\/p>\n

          \n
        • B\u1ea3ng k\u00ea th\u1eddi gian l\u00e0m th\u00eam v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 tr\u1ea3.<\/li>\n
        • B\u1ea3ng ch\u1ea5m c\u00f4ng.<\/li>\n
        • B\u1ea3ng l\u01b0\u01a1ng.<\/li>\n
        • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n
        • Phi\u1ebfu ho\u1eb7c quy\u1ebft \u0111\u1ecbnh l\u00e0m th\u00eam n\u1ebfu c\u00f3.<\/li>\n
        • D\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u0111i\u1ec7n t\u1eed.<\/li>\n
        • Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n
        • C\u00e1c t\u00e0i li\u1ec7u h\u1ee3p ph\u00e1p kh\u00e1c.<\/li>\n<\/ul>\n

          Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd ph\u1ea7n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian l\u00e0m th\u00eam v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh. Kho\u1ea3n n\u00e0y ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu 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.T\u1eeb 01\/07\/2026, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n..<\/p>\n","protected":false},"author":1,"featured_media":16733,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16732","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd t\u1eeb 01\/07\/2026 g\u1ed3m b\u1ea3ng k\u00ea, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.\u201cho-so-mien-thue-tncn-tien-luong-lam-them-gio\u201d\" \/>\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\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam t\u1eeb 01\/07\/2026 g\u1ed3m nh\u1eefng g\u00ec?[:]\" \/>\n<meta property=\"og:description\" content=\"H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd t\u1eeb 01\/07\/2026 g\u1ed3m b\u1ea3ng k\u00ea, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ea5m c\u00f4ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan.\u201cho-so-mien-thue-tncn-tien-luong-lam-them-gio\u201d\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-25T02:43:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/08\/AN-ANH-WEBSITE-38.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=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam t\u1eeb 01\\\/07\\\/2026 g\u1ed3m nh\u1eefng g\u00ec?\",\"datePublished\":\"2026-08-25T02:43:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/\"},\"wordCount\":3509,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/AN-ANH-WEBSITE-38.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/ho-so-mien-thue-tncn-tien-luong-lam-them-gio\\\/\",\"name\":\"[:vi]H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam t\u1eeb 01\\\/07\\\/2026 g\u1ed3m nh\u1eefng g\u00ec?[:] - 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