{"id":8189,"date":"2024-03-27T03:13:48","date_gmt":"2024-03-27T03:13:48","guid":{"rendered":"https:\/\/mva.vn\/?p=8189"},"modified":"2024-03-27T03:13:48","modified_gmt":"2024-03-27T03:13:48","slug":"huong-dan-cach-tinh-thue-thu-nhap-ca-nhan-tu-a-z","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan-tu-a-z\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb A &#8211; Z"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/8189\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><em><span style=\"font-weight: 400;\">C\u00f3 r\u1ea5t nhi\u1ec1u qu\u00fd v\u1ecb g\u1eedi c\u00e2u h\u1ecfi \u0111\u1ebfn <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> nh\u1edd h\u1ed7 tr\u1ee3 h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Ch\u00ednh v\u00ec th\u1ebf trong b\u00e0i vi\u1ebft n\u00e0y ch\u00fang t\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn m\u1ecdi ng\u01b0\u1eddi c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00f9ng xem v\u00e0 \u1ee9ng d\u1ee5ng ngay nh\u00e9.<\/span><\/em><\/p>\n<h2>I. Gi\u1ea3i \u0111\u00e1p v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i tr\u1ea3 d\u1ef1a tr\u00ean t\u1ed5ng thu nh\u1eadp m\u00e0 h\u1ecd ki\u1ebfm \u0111\u01b0\u1ee3c trong m\u1ed9t n\u0103m. Thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau, bao g\u1ed3m l\u01b0\u01a1ng, ti\u1ec1n l\u00e3i, ti\u1ec1n l\u1eddi t\u1eeb \u0111\u1ea7u t\u01b0, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo qu\u1ed1c gia v\u00e0 khu v\u1ef1c, v\u00e0 th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong lu\u1eadt thu\u1ebf c\u1ee7a m\u1ed7i qu\u1ed1c gia. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p, c\u00e1 nh\u00e2n th\u01b0\u1eddng ph\u1ea3i khai b\u00e1o thu nh\u1eadp c\u1ee7a m\u00ecnh v\u00e0 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf ho\u1eb7c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Sau \u0111\u00f3, thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean m\u1ee9c thu nh\u1eadp r\u00f2ng c\u00f2n l\u1ea1i sau c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf v\u00e0 gi\u1ea3m thu\u1ebf, v\u1edbi m\u1ee9c thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c thu nh\u1eadp v\u00e0 h\u1ea1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<figure id=\"attachment_8190\" aria-describedby=\"caption-attachment-8190\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8190\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-8190\" class=\"wp-caption-text\"><em>H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">T\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 trong \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i n\u0103m 2012 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1ed3m 2 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(1) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 c\u00e1 nh\u00e2n c\u00f3 n\u01a1i \u1edf\/ nh\u00e0 thu\u00ea th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1edbi th\u1eddi h\u1ea1n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean, c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong 1 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam. Trong \u0111\u00f3, ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 1 ng\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">02 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">(2) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ecdi ng\u01b0\u1eddi c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 c\u0103n c\u1ee9 lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf TNCN n\u0103m 2007<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2012<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 Thu\u1ebf n\u0103m 2014<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/b><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14<\/b><\/li>\n<\/ul>\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <em><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/huong-dan-dang-ky-thue-dien-tu-nop-thue-online-tu-a-z\/\"><strong>H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf online<\/strong><\/a><\/span><\/em><\/p>\n<h2>II. H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2024<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh thu\u1ed9c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa b\u1edfi c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i 2 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y l\u00e0 kh\u00e1c nhau. C\u1ee5 th\u1ec3:<\/span><\/p>\n<h3>2.1 C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 c\u00f3 ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng th\u1ee9c \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(1): Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2): Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf &#8211; c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(3): Thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c &#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 (1),(2),(3), \u0111\u1ec3 t\u00ednh m\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1<\/b><span style=\"font-weight: 400;\">: T\u00ednh t\u1ed5ng thu nh\u1eadp (ti\u1ec1n l\u01b0\u01a1ng) nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2<\/b><span style=\"font-weight: 400;\">: T\u00ednh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (n\u1ebfu c\u00f3) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c trong th\u1eddi gian h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Thu nh\u1eadp c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf ho\u1eb7c h\u00e3ng t\u00e0u c\u1ee7a n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3<\/b><span style=\"font-weight: 400;\">: T\u00ednh thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c s\u1ed1 (3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4<\/b><span style=\"font-weight: 400;\">: T\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 11 tri\u1ec7u\/ th\u00e1ng v\u00e0 \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc, nh\u00e2n \u0111\u1ea1o v\u00e0 qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 5<\/b><span style=\"font-weight: 400;\">: T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf theo c\u00f4ng th\u1ee9c (2)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 t\u00ednh thu\u1ebf su\u1ea5t ng\u01b0\u1eddi t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng b\u1ea3ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22, Lu\u1eadt Thu\u1ebf TNCN n\u0103m 2007 theo b\u1ea3ng sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1eadc thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t (%)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 60<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 60 \u0111\u1ebfn 120<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 5 \u0111\u1ebfn 10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 120 \u0111\u1ebfn 216<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 10 \u0111\u1ebfn 18<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 216 \u0111\u1ebfn 384<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 18 \u0111\u1ebfn 32<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 384 \u0111\u1ebfn 624<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 32 \u0111\u1ebfn 52<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 624 \u0111\u1ebfn 960<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 52 \u0111\u1ebfn 80<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 960<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 80<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><span style=\"font-weight: 400;\">B\u1ea3ng bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n<\/span><\/em><\/p>\n<p><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 t\u1ed5ng thu nh\u1eadp m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady b\u1ea1n c\u0103n c\u1ee9 theo ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng\/n\u0103m c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c (1) khi b\u1ea1n \u0111\u00e3 bi\u1ebft \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t b\u1ea1n s\u1ebd t\u00ednh ra \u0111\u01b0\u1ee3c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady khi \u0111\u00e3 bi\u1ebft \u0111\u01b0\u1ee3c &#8220;thu nh\u1eadp t\u00ednh thu\u1ebf&#8221; v\u00e0 &#8220;thu\u1ebf su\u1ea5t&#8221; s\u1ebd c\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1 &#8211; Ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn b\u1eb1ng c\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1eebng b\u1eadc thu\u1ebf, sau \u0111\u00f3 c\u1ed9ng l\u1ea1i theo theo b\u1ea3ng thu\u1ebf l\u0169y ti\u1ebfn<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2 &#8211; Ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn b\u1ea1n t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 t\u00ednh ra s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">B\u1eadc\u00a0<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0<\/span><\/td>\n<td rowspan=\"2\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh 1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh 2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 5 tri\u1ec7u\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0 tri\u1ec7u + 5% thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5% thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 5 tri\u1ec7u &#8211; 10 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,25 tri\u1ec7u + 10% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 5 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 0,25 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 10 tri\u1ec7u &#8211; 18 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,75 tri\u1ec7u + 15% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 10 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 0,75 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 18 tri\u1ec7u &#8211; 32 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1,95 tri\u1ec7u + 20% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 18 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 1,65 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 32 tri\u1ec7u &#8211; 52 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4,75 tri\u1ec7u + 25% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 32 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 3,25 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 52 tri\u1ec7u &#8211; 80 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9,75 tri\u1ec7u + 30% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 52 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30 % thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 5,85 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 80 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18,15 tri\u1ec7u + 35% TNTT tr\u00ean 80 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35% TNTT &#8211; 9,85 tri\u1ec7u<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i gi\u1ea3n<\/span><\/em><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 2: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u00e0 c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp (kh\u1ea5u tr\u1eeb lu\u00f4n tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0m cam k\u1ebft theo M\u1eabu 08\/CK-TNCN n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = 10% x T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3<\/span><\/p>\n<h3>2.2 C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh th\u00ec c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00ean ch\u1ec9 c\u1ea7n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf &gt; 0 s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 20%\/thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb g\u1ed3m: kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u00f3ng g\u00f3p khuy\u1ebfn h\u1ecdc, nh\u00e2n \u0111\u1ea1o, l\u00e0m t\u1eeb thi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = 20% x Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng t\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c m\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n<h2>III. C\u00e1ch t\u00ednh thu\u1ebf thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n online n\u0103m 2024<\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap b\u1ea1n d\u1ec5 h\u00ecnh dung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1ch t\u00ednh m\u1ee9c thu\u1ebf TNCN c\u1ee7a Ng\u01b0\u1eddi lao \u0111\u1ed9ng A v\u1edbi c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; A \u0111ang l\u00e0m vi\u1ec7c cho C\u00f4ng ty t\u1ea1i H\u00e0 N\u1ed9i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; A nh\u1eadn m\u1ee9c l\u01b0\u01a1ng NET theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; A \u0111\u01b0\u1ee3c C\u00f4ng ty \u0111\u00f3ng to\u00e0n b\u1ed9 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; A c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c th\u00f4ng tin nh\u01b0 tr\u00ean b\u1ea1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1ef1c tuy\u1ebfn cho A theo nh\u1eefng c\u00e1ch sau.<\/span><\/p>\n<h3>3.1 C\u00e1ch t\u00ednh thu\u1ebf TNCN online tr\u00ean LuatVietNam<\/h3>\n<p><b>B\u01b0\u1edbc 1<\/b><span style=\"font-weight: 400;\">: Truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng t\u00ednh th\u1ebf TNCN c\u1ee7a LuatVietNam: <\/span><a href=\"https:\/\/luatvietnam.vn\/tinh-thue-thu-nhap-ca-nhan.html\"><span style=\"font-weight: 400;\">https:\/\/luatvietnam.vn\/tinh-thue-thu-nhap-ca-nhan.html<\/span><\/a><\/p>\n<p><b>B\u01b0\u1edbc 2<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp t\u1ed5ng thu nh\u1eadp (1) g\u1ed3m l\u01b0\u01a1ng th\u00e1ng (\u0111\u00e3 tr\u1eeb ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c) v\u00e0 th\u01b0\u1edfng. \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn l\u01b0\u01a1ng NET (l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u00e3 tr\u1eeb b\u1ea3o hi\u1ec3m 10.5%)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ed5ng thu nh\u1eadp c\u1ee7a A l\u00e0 20.000.0000 vn\u0111<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (2). A c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4<\/b><span style=\"font-weight: 400;\">: Nh\u1eadn k\u1ebft qu\u1ea3 v\u1ec1 Thu\u1ebf TNCN A ph\u1ea3i n\u1ed9p l\u00e0 10.000 vn\u0111 (3)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Di\u1ec5n gi\u1ea3i c\u00e1ch t\u00ednh thu\u1ebf TNCN tr\u00ean nh\u01b0 sau<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n = 11.000.000 vn\u0111<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 2 x 4.400.000 = 8.800.000 vn\u0111<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 20.000.000 &#8211; 11.000.000 &#8211; 8.800.000 = 200.000 vn\u0111<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u1eadc thu\u1ebf \u00e1p d\u1ee5ng l\u00e0 b\u1eadc 1 (theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n): Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ebfn 05 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t 5%: 200.000 \u00d7 5% = 10.000 vn\u0111<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf A = 10.000 vn\u0111<\/span><\/p>\n<h3>3.2 C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean Thuvienphapluat<\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n online s\u1eed d\u1ee5ng ti\u1ec7n \u00edch t\u00ednh thu\u1ebf TNCN c\u1ee7a thuvienphapluat, b\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc nh\u01b0 h\u01b0\u1edbng d\u1eabn sau:<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1<\/b><span style=\"font-weight: 400;\">: B\u1ea1n truy c\u1eadp ti\u1ec7n \u00edch t\u00ednh thu\u1ebf TNCN c\u1ee7a Thuvienphapluat: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/tien-ich\/tinh-thue-thu-nhap-ca-nhan.html\"><span style=\"font-weight: 400;\">https:\/\/thuvienphapluat.vn\/tien-ich\/tinh-thue-thu-nhap-ca-nhan.html<\/span><\/a><\/p>\n<p><b>B\u01b0\u1edbc 2<\/b><span style=\"font-weight: 400;\">: Ch\u1ecdn V\u00f9ng: Khu v\u1ef1c A l\u00e0m vi\u1ec7c t\u1ea1i H\u00e0 N\u1ed9i l\u00e0 V\u00f9ng I (1).<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp thu nh\u1eadp th\u00e1ng, th\u01b0\u1eddng t\u00ednh b\u1eb1ng ti\u1ec1n l\u01b0\u01a1ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng: Thu nh\u1eadp th\u00e1ng c\u1ee7a A l\u00e0 20.000.000 \u0111\u1ed3ng (2)<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u1ebfu b\u1ea1n kh\u00f4ng t\u1ef1 n\u1ed9p b\u1ea3o hi\u1ec3m. A \u0111\u01b0\u1ee3c c\u00f4ng ty \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c n\u00ean l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a A l\u00e0 0 \u0111\u1ed3ng (3).<\/span><\/p>\n<p><b>B\u01b0\u1edbc 5<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (4). A c\u00f3 s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 2.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 6<\/b><span style=\"font-weight: 400;\">: Nh\u1ea5n &#8220;Enter&#8221; \u0111\u1ec3 nh\u1eadn k\u1ebft qu\u1ea3 l\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a A l\u00e0 10.000 \u0111\u1ed3ng (5).<\/span><\/p>\n<p><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: Thu nh\u1eadp th\u00e1ng th\u01b0\u1eddng t\u00ednh b\u1eb1ng ti\u1ec1n l\u01b0\u01a1ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng c\u1ee7a ti\u1ec7n \u00edch n\u00e0y l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt thu\u1ebf TNCN, \u0111\u00e3 t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng th\u1ea5p nh\u1ea5t \u0111\u1ec3 \u0111\u00f3ng BHXH kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u v\u00f9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Di\u1ec5n gi\u1ea3i c\u00e1ch t\u00ednh thu\u1ebf TNCN tr\u00ean thuvienphapluat nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1) M\u1ee9c \u0111\u00f3ng: BHXH (8%), BHYT (1,5%), BHTN (1%)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; M\u1ee9c l\u01b0\u01a1ng t\u1ed1i \u0111a \u0111\u1ec3 \u0111\u00f3ng BHXH, BHYT l\u00e0: 36.000.000 vn\u0111 (kh\u00f4ng qu\u00e1 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; M\u1ee9c l\u01b0\u01a1ng t\u1ed1i \u0111a \u0111\u1ec3 \u0111\u00f3ng BHTN l\u00e0: 93.600.000 vn\u0111 (kh\u00f4ng qu\u00e1 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2) B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c = 0 x 8% + 0 x 1,5% + 0 x 1% = 0 vn\u0111<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3) Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n = 11.000.000 vn\u0111<\/span><\/p>\n<p><span style=\"font-weight: 400;\">4) Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 2 x 4.400.000 = 8.800.000 vn\u0111<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5) Thu nh\u1eadp t\u00ednh thu\u1ebf = 20.000.000 &#8211; 0 &#8211; 11.000.000 &#8211; 8.800.000 = 200.000 vn\u0111<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi 200.000 \u0111\u1ed3ng theo b\u1ea3ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n l\u00e0 5% (b\u1ea1n tham kh\u1ea3o b\u1ea3ng \u1edf tr\u00ean). Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = 200.000 x 5% = 10.000 vn\u0111.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady v\u1edbi 2 c\u00e1ch t\u00ednh thu\u1ebf TNCN tr\u00ean \u0111\u00e2y cho ra c\u00f9ng m\u1ed9t k\u1ebft qu\u1ea3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi 2 c\u00e1ch t\u00ednh n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebft qu\u1ea3 t\u00ednh ra l\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h2>IV. Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf TNCN<\/h2>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 t\u1ed5ng thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chi tr\u1ea3, kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa c\u00e1c ca l\u00e0m vi\u1ec7c.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ee5 c\u1ea5p trang ph\u1ee5c.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed.<\/span><\/i><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n c\u00f4ng m\u00e0 lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam.\\<\/span><\/i><\/li>\n<\/ul>\n<h3>4.1 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf TNCN<\/h3>\n<p><span style=\"font-weight: 400;\">(1) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf TNCN gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u0103m 2024 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u\/ th\u00e1ng (132 tri\u1ec7u\/n\u0103m) v\u00e0 gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u\/ng\u01b0\u1eddi\/th\u00e1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(2) C\u00e1c kho\u1ea3n BHXH b\u1eaft bu\u1ed9c (BHXH, BHYT, BHTN) v\u00e0 b\u1ea3o hi\u1ec3m trong m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c ngh\u1ec1 nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(3) C\u00e1c kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u00f3ng g\u00f3p cho t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc ho\u1eb7c nh\u00e2n \u0111\u1ea1o: M\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<h2>V. C\u00e1ch gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/h2>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay c\u00f3 kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p 2 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f9ng l\u00e0m vi\u1ec7c t\u1ea1i 1 c\u00f4ng ty v\u1edbi m\u1ee9c l\u01b0\u01a1ng 30.000.000 vn\u0111\/th\u00e1ng cho c\u00f9ng m\u1ed9t ch\u1ee9c v\u1ee5 v\u00e0 c\u00f9ng m\u1ed9t m\u1ee9c tham gia \u0111\u00f3ng BHXH nh\u01b0 nhau nh\u01b0ng m\u1ee9c thu\u1ebf TNCN ng\u01b0\u1eddi A ph\u1ea3i n\u1ed9p l\u00e0 2.150.000 vn\u0111 c\u00f2n B ch\u1ec9 ph\u1ea3i n\u1ed9p 780.000 vn\u0111 ti\u1ec1n thu\u1ebf TNCN.<\/span><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-8192\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/he-thong-tin-the-thu-nhap-ca-nhan.jpg\" alt=\"\" width=\"700\" height=\"232\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/he-thong-tin-the-thu-nhap-ca-nhan.jpg 973w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/he-thong-tin-the-thu-nhap-ca-nhan-800x265.jpg 800w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/03\/he-thong-tin-the-thu-nhap-ca-nhan-768x254.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n c\u1ee7a s\u1ef1 ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a B \u00edt h\u01a1n so v\u1edbi A nh\u01b0 tr\u00ean l\u00e0 do s\u1ef1 kh\u00e1c nhau v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. C\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng B c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (c\u00f3 th\u1ec3 l\u00e0 m\u1eb9, v\u1ee3, con ho\u1eb7c ng\u01b0\u1eddi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt) trong khi A kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3 khi c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00ean l\u00e0m t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2>VI. L\u1eddi k\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 MVA Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb, h\u01b0\u1edbng d\u1eabn \u0111\u1ebfn m\u1ecdi ng\u01b0\u1eddi. Qu\u00fd v\u1ecb c\u00f3 th\u1ec3 l\u01b0u l\u1ea1i, chia s\u1ebb cho b\u1ea1n b\u00e8, \u0111\u1ed3ng nghi\u1ec7p \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf khi c\u1ea7n thi\u1ebft. M\u1ecdi c\u00e2u h\u1ecfi kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 vui l\u00f2ng b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi b\u00e0i vi\u1ebft n\u00e0y. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"<p>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\u00f3 r\u1ea5t nhi\u1ec1u qu\u00fd v\u1ecb g\u1eedi c\u00e2u h\u1ecfi \u0111\u1ebfn MVA Vi\u1ec7t Nam nh\u1edd h\u1ed7 tr\u1ee3 h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp..<\/p>\n","protected":false},"author":1,"featured_media":8191,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 \u0111\u1ec1 MVA Vi\u1ec7t Nam mu\u1ed1n chia s\u1ec3 \u0111\u1ebfn m\u1ecdi ng\u01b0\u1eddi trong b\u00e0i vi\u1ebft n\u00e0y. 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