{"id":17381,"date":"2025-12-26T10:32:47","date_gmt":"2025-12-26T03:32:47","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=17381"},"modified":"2026-06-08T14:42:47","modified_gmt":"2026-06-08T07:42:47","slug":"cap-nhat-muc-giam-tru-gia-canh-va-bieu-thue-luy-tien-theo-quy-dinh-moi-tu-ngay-01-01-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/cap-nhat-muc-giam-tru-gia-canh-va-bieu-thue-luy-tien-theo-quy-dinh-moi-tu-ngay-01-01-2026\/","title":{"rendered":"C\u1eadp nh\u1eadt m\u1ee9c Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb ng\u00e0y 01\/01\/2026"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>Ba\u0300i vi\u00ea\u0301t nh\u0103\u0300m h\u01b0\u01a1\u0301ng d\u00e2\u0303n:<\/b> H\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch Thu\u1ebf TNCN m\u1edbi t\u1eeb n\u0103m 2026 tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<b>N\u1ed9i dung t\u00f4\u0309ng quan bao g\u00f4\u0300m:<\/b><\/p>\n<p>&#8211; M\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026<\/p>\n<p>&#8211; C\u1eadp nh\u1eadt c\u00f4ng th\u1ee9c Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n<p>&#8211; C\u1eadp nh\u1eadt Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn m\u1edbi (5 b\u1eadc)<br \/>\n<b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch t\u00ednh l\u01b0\u01a1ng v\u00e0 thu\u1ebf TNCN<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2 .M<\/b><b>\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf TNCN c\u00f3 <\/b><b>hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/strong>\n<ul>\n<li>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n:\u00a015,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/li>\n<li>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:\u00a06,2 tri\u1ec7u \u0111\u1ed3ng\/NPT\/th\u00e1ng<\/li>\n<\/ul>\n<\/li>\n<li><strong>Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/strong>: gi\u1ea3m t\u1eeb 7 b\u1eadc thu\u1ebf xu\u1ed1ng c\u00f2n 5 b\u1eadc thu\u1ebf<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u1eadc thu\u1ebf<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf su\u1ea5t (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td>\u0110\u1ebfn 120<\/td>\n<td>\u0110\u1ebfn 10<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td>Tr\u00ean 120 \u0111\u1ebfn 360<\/td>\n<td>Tr\u00ean 10 \u0111\u1ebfn 30<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td>Tr\u00ean 360 \u0111\u1ebfn 720<\/td>\n<td>Tr\u00ean 30 \u0111\u1ebfn 60<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td>Tr\u00ean 720 \u0111\u1ebfn 1.200<\/td>\n<td>Tr\u00ean 60 \u0111\u1ebfn 100<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td>Tr\u00ean 1.200<\/td>\n<td>Tr\u00ean 100<\/td>\n<td>35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. H\u01b0\u01a1\u0301ng d\u00e2\u0303n chi ti\u00ea\u0301t <\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<tbody>\n<tr>\n<td><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.1 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Va\u0300o ph\u00e2n h\u00ea\u0323 <strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \\<\/strong> cho\u0323n th\u00e0nh ph\u1ea7n <strong>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong>\u00a0\u0111\u1ec3 s\u1eeda c\u00f4ng t\u00ednh t\u00ednh th\u00e0nh: =15500000+6200000*SO_NGUOI_PHU_THUOC<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17383\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2025\/12\/2025-12-26_10-21-24.png\" alt=\"\" width=\"2037\" height=\"1224\" \/><\/p>\n<p>Sau khi l\u01b0u, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd h\u1ecfi c\u00f3 mu\u1ed1n c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb n\u00e0y v\u00e0o c\u00e1c m\u1eabu b\u1ea3ng l\u01b0\u01a1ng \u0111ang \u00e1p d\u1ee5ng kh\u00f4ng. Anh\/ch\u1ecb ch\u1ecdn <strong>C\u00f3 \\ Xa\u0301c nh\u00e2\u0323n<\/strong>\u00a0\u0111\u1ec3 ho\u00e0n t\u1ea5t.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17385\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2025\/12\/2025-12-26_10-23-58.png\" alt=\"\" width=\"1473\" height=\"342\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.2 Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Truy c\u1eadp bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh<strong>\\ <\/strong>ch\u1ecdn <strong>Th\u00f4ng s\u1ed1 m\u1eb7c \u0111\u1ecbnh\\ <\/strong>cho\u0323n Tab<strong> Thu\u1ebf TNCN \\ <\/strong>nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0<strong>C\u1eadp nh\u1eadt<\/strong>\u00a0t\u1ea1i m\u1ee5c Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c bi\u1ec3u thu\u1ebf m\u1edbi 5 b\u1eadc.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-20681\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/06\/screenshot_1780904538.png\" alt=\"\" width=\"1877\" height=\"949\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>4. L\u01b0u \u00fd:<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><em>Sau khi c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf s\u1ebd kh\u00f4ng th\u1ec3 ho\u00e0n t\u00e1c, do \u0111\u00f3 anh\/ch\u1ecb ch\u1ec9 c\u1eadp nh\u1eadt l\u1ea1i bi\u1ec3u thu\u1ebf sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh t\u00ednh l\u01b0\u01a1ng\/thu\u1ebf t\u1ea1i c\u00e1c k\u1ef3 n\u0103m 2025 theo bi\u1ec3u thu\u1ebf c\u0169<\/em><\/li>\n<li><em>Khi t\u1ea1o b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025, ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn s\u1ebd m\u1eb7c \u0111\u1ecbnh t\u00ednh theo bi\u1ec3u thu\u1ebf c\u0169 (7 b\u1eadc), k\u1ec3 c\u1ea3 \u0111\u00e3 c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf m\u1edbi<\/em><\/li>\n<li><em>\u0110\u1ebfn th\u1eddi \u0111i\u1ec3m 01\/02\/2026, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt to\u00e0n b\u1ed9 d\u1eef li\u1ec7u theo bi\u1ec3u thu\u1ebf m\u1edbi<\/em><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":109,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[287],"ht-kb-tag":[],"class_list":["post-17381","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r58-phat-hanh-ngay-25-12-2025"],"_links":{"self":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=17381"}],"version-history":[{"count":5,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17381\/revisions"}],"predecessor-version":[{"id":20683,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17381\/revisions\/20683"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=17381"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=17381"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=17381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}