{"id":16756,"date":"2023-03-20T16:31:00","date_gmt":"2023-03-20T09:31:00","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16756"},"modified":"2026-03-09T09:36:27","modified_gmt":"2026-03-09T02:36:27","slug":"thoi-diem-duoc-giam-tru-gia-canh-la-khi-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thoi-diem-duoc-giam-tru-gia-canh-la-khi-nao\/","title":{"rendered":"Th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 khi n\u00e0o?"},"content":{"rendered":"<h4><strong>I. T\u1ed5ng quan<\/strong><\/h4>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u0111\u0103ng k\u00fd mu\u1ed9n, gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf TNCN.<\/p>\n<h4><strong><span style=\"font-size: 14pt;\">II. C\u00e2u h\u1ecfi<\/span><\/strong><\/h4>\n<p>\u0110\u1ea7u n\u0103m, m\u1ed9t s\u1ed1 c\u00e1c nh\u00e2n n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con ch\u1eadm h\u01a1n quy \u0111\u1ecbnh (v\u00ed d\u1ee5 th\u00e1ng 03 n\u0103m 2026 c\u00e1 nh\u00e2n g\u1eedi c\u00f4ng ty n\u1ed9p c\u01a1 quan thu\u1ebf). Tuy nhi\u00ean, c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng t\u1eeb th\u00e1ng 01 n\u0103m 2025. V\u1eady b\u00e2y gi\u1edd, th\u00e1ng 3 n\u0103m 2026, c\u00e1 nh\u00e2n n\u00e0y \u0111\u0103ng k\u00fd l\u1ea1i th\u00ec c\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u00e1ng 01 n\u0103m 2025 hay kh\u00f4ng?<\/p>\n<h4><span style=\"font-size: 14pt;\"><strong>III. Tr\u1ea3 l\u1eddi<\/strong><\/span><\/h4>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft d.4 \u0111i\u1ec3m d kho\u1ea3n 1 v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx?anchor=dieu_9\" target=\"_blank\" rel=\"noopener noreferrer\">ti\u1ec3u ti\u1ebft c.2.3 ti\u1ebft c.2 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 6 \u0110i\u1ec1u 25\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx?anchor=khoan_6_25\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<blockquote><p><span style=\"font-size: 12pt;\"><strong><em>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>c.2) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1,\u00a0<\/em><strong><em>\u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>d) Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>d.4) C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y bao g\u1ed3m:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>d.4.1) Anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>d.4.2) \u00d4ng n\u1ed9i, b\u00e0 n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i; c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t, c\u1eadu ru\u1ed9t, ch\u00fa ru\u1ed9t, b\u00e1c ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>d.4.3) Ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m: con c\u1ee7a anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>d.4.4) Ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><em>&#8230;<\/em><\/span><\/p><\/blockquote>\n<p><strong>=&gt;&gt;<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111\u0103ng k\u00fd mu\u1ed9n ho\u1eb7c \u0111\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng. Nh\u01b0 v\u1eady, c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng l\u00e0 th\u00e1ng 01 n\u0103m 2025.<\/p>\n<p>L\u01b0u \u00fd: N\u1ebfu Th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb <strong>sau\u00a0h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m tr\u01b0\u1edbc, <\/strong>th\u00ec NNT kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho NPT n\u0103m tr\u01b0\u1edbc n\u1eefa.<br \/>\nV\u00ed d\u1ee5: Th\u00e1ng 5 n\u0103m 2026 c\u00f4ng ty m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh (th\u1eddi \u0111i\u1ec3m sau h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 l\u00e0 30\/03\/2026) th\u00ec <strong>KH\u00d4NG <\/strong>\u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho NPT t\u1eeb th\u00e1ng 1 n\u0103m 2025. M\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1eeb 1\/2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi \u0111\u0103ng k\u00fd mu\u1ed9n, gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf TNCN. II. C\u00e2u h\u1ecfi \u0110\u1ea7u n\u0103m, m\u1ed9t s\u1ed1&#8230;<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-16756","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=16756"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16756\/revisions"}],"predecessor-version":[{"id":22969,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16756\/revisions\/22969"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16756"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16756"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}