Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u00e1p d\u1ee5ng cho quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2023 nh\u01b0 sau:<\/p>\n

<\/span>1. H\u1ed3 s\u01a1 ch\u1ee9ng minh con l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/div>

Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1\u00a0 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2023) quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Con d\u01b0\u1edbi 18 tu\u1ed5i: H\u1ed3 s\u01a1 ch\u1ee9ng minh l\u00e0 b\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n (n\u1ebfu c\u00f3).<\/p>\n

Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/p>\n

B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh v\u00e0 b\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n (n\u1ebfu c\u00f3).<\/li>\n

B\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/li>\n<\/ul>\n
Con \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c b\u1eadc h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.1.3, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y, h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:<\/p>\n
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B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh.<\/li>\n
B\u1ea3n ch\u1ee5p Th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.<\/li>\n<\/ul>\n
Tr\u01b0\u1eddng h\u1ee3p l\u00e0 con nu\u00f4i, con ngo\u00e0i gia th\u00fa, con ri\u00eang th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c \u0111\u1ec3 ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 nh\u01b0: b\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nu\u00f4i con nu\u00f4i, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n…<\/p>\n<\/div><\/div>\n<\/div>\n
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<\/span>2. H\u1ed3 s\u01a1 ch\u1ee9ng minh v\u1ee3 ho\u1eb7c ch\u1ed3ng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/div>
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T\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1\u00a0 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2023) quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
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B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/li>\n
B\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn th\u00f4ng tin v\u1ec1 c\u01b0 tr\u00fa ho\u1eb7c Th\u00f4ng b\u00e1o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0 th\u00f4ng tin trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c do c\u01a1 quan C\u01a1 quan C\u00f4ng an c\u1ea5p (ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 v\u1ee3 ch\u1ed3ng) ho\u1eb7c B\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn k\u1ebft h\u00f4n.<\/li>\n<\/ul>\n
Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ho\u1eb7c ch\u1ed3ng trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/div><\/div>\n<\/div>\n
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<\/span>3. H\u1ed3 s\u01a1 ch\u1ee9ng minh cha, m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/div>
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T\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1\u00a0 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2023) quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
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B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/li>\n
Gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn th\u00f4ng tin v\u1ec1 c\u01b0 tr\u00fa ho\u1eb7c Th\u00f4ng b\u00e1o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0 th\u00f4ng tin trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c do c\u01a1 quan C\u01a1 quan C\u00f4ng an c\u1ea5p, gi\u1ea5y khai sinh, quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn vi\u1ec7c nh\u1eadn cha, m\u1eb9, con c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n
Tr\u01b0\u1eddng h\u1ee3p trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/p>\n<\/div><\/div>\n<\/div>\n
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<\/span>4. H\u1ed3 s\u01a1 ch\u1ee9ng minh c\u00e1 nh\u00e2n kh\u00e1c l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/div>
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T\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 1\u00a0 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2023) quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
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B\u1ea3n ch\u1ee5p Ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y khai sinh.<\/li>\n
C\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng th\u00ec ngo\u00e0i c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean, h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u1ea7n c\u00f3 th\u00eam gi\u1ea5y t\u1edd ch\u1ee9ng minh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 b\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn khuy\u1ebft t\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khuy\u1ebft t\u1eadt kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, b\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,..).<\/p>\n
C\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p t\u1ea1i ti\u1ebft g.4.2, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y l\u00e0 b\u1ea5t k\u1ef3 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd n\u00e0o x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0:<\/p>\n
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B\u1ea3n ch\u1ee5p gi\u1ea5y t\u1edd x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/li>\n
B\u1ea3n ch\u1ee5p Gi\u1ea5y x\u00e1c nh\u1eadn th\u00f4ng tin v\u1ec1 c\u01b0 tr\u00fa ho\u1eb7c Th\u00f4ng b\u00e1o s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n v\u00e0 th\u00f4ng tin trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c do c\u01a1 quan C\u01a1 quan C\u00f4ng an c\u1ea5p.<\/li>\n
B\u1ea3n t\u1ef1 khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang s\u1ed1ng c\u00f9ng.<\/li>\n
B\u1ea3n t\u1ef1 khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111ang c\u01b0 tr\u00fa v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hi\u1ec7n \u0111ang c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 kh\u00f4ng c\u00f3 ai nu\u00f4i d\u01b0\u1ee1ng (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1ed1ng c\u00f9ng).<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n
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<\/span>5. H\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/div>
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1. B\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n
C\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n
\n
B\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu s\u1ed1 07\/\u0110K-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng ph\u1ea3i l\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3\/ph\u01b0\u1eddng n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u01b0 tr\u00fa theo m\u1eabu s\u1ed1 07\/XN-NPT-TNCN Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a>.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 M\u1ee5c III C\u00f4ng v\u0103n 883\/TCT-DNNCN n\u0103m 2022<\/a>\u00a0cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/li>\n<\/ul>\n
T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p theo Ph\u1ee5 l\u1ee5c B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi\u00a0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a>\u00a0m\u1eabu s\u1ed1 07\/TH\u0110K-NPT-TNCN Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo\u00a0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a>\u00a0v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n
2. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh d\u00e0nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n
C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14<\/a>:<\/p>\n
M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/em><\/strong><\/p>\n
\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13 nh\u01b0 sau:<\/em><\/span><\/p>\n
1. M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/em><\/span><\/p>\n
2. M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/span>.<\/em><\/p><\/blockquote>\n
Theo \u0111\u00f3, m\u1ee9c gi\u1ea3m tr\u1eeb hi\u1ec7n nay \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2023 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u00e1p d\u1ee5ng cho quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2023 nh\u01b0 sau:<\/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-17698","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17698","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=17698"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17698\/revisions"}],"predecessor-version":[{"id":23761,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17698\/revisions\/23761"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17698"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17698"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}