{"id":22459,"date":"2026-07-07T14:12:05","date_gmt":"2026-07-07T07:12:05","guid":{"rendered":"\/amis-tien-luong\/?post_type=ht_kb&#038;p=22459"},"modified":"2026-07-22T11:50:00","modified_gmt":"2026-07-22T04:50:00","slug":"cap-nhat-muc-thu-nhap-chiu-thue-tncn-theo-quy-dinh-cua-nha-nuoc","status":"publish","type":"ht_kb","link":"\/amis-tien-luong\/kb\/cap-nhat-muc-thu-nhap-chiu-thue-tncn-theo-quy-dinh-cua-nha-nuoc\/","title":{"rendered":"C\u1eadp nh\u1eadt m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN 10% theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN 10% m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. AMIS Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1eb1m \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc: khi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng m\u00e0 m\u1ee9c thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i tr\u1eeb 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n<\/p>\n<h3><b>2. H\u01b0\u01a1\u0301ng d\u00e2\u0303n th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p>Ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u1ef1 c\u1ed9ng c\u1eadp nh\u1eadt m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf 10% n\u1ebfu t\u1ed5ng thu nh\u1eadp c\u1ee7a nh\u00e2n vi\u00ean t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, n\u1ebfu thu nh\u1eadp th\u1ea5p h\u01a1n th\u00ec m\u1eb7c \u0111\u1ecbnh kh\u00f4ng t\u00ednh thu\u1ebf. \u0110\u1ec3 ki\u1ec3m tra, thao t\u00e1c nh\u01b0 sau:<\/p>\n<p>Tr\u00ean giao di\u1ec7n<strong> Thi\u1ebft l\u1eadp<\/strong> (<em><strong>bi\u1ec3u t\u01b0\u1ee3ng h\u00ecnh b\u00e1nh r\u0103ng \u2699<\/strong><\/em>)ch\u1ecdn<strong> Nh\u00e2n vi\u00ean<\/strong>\\ Nh\u1ea5n ch\u1ec9nh s\u1eeda chi ti\u1ebft 1 nh\u00e2n vi\u00ean\\ ch\u1ecdn <strong>Thu\u1ebf TNCN<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-22463\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/07\/misa-updated-image-7.png\" alt=\"\" width=\"1918\" height=\"955\" \/><\/p>\n<p><strong>T\u1ea1i m\u1ee5c Thu\u1ebf su\u1ea5t 10%<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb 1 ch\u00fa th\u00edch: <em>&#8220;<strong>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ch\u1ec9 kh\u1ea5u tr\u1eeb thu\u1ebf 10% n\u1ebfu t\u1ed5ng thu nh\u1eadp c\u1ee7a nh\u00e2n vi\u00ean t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, n\u1ebfu thu nh\u1eadp th\u1ea5p h\u01a1n th\u00ec m\u1eb7c \u0111\u1ecbnh kh\u00f4ng t\u00ednh thu\u1ebf<\/strong>&#8220;.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-22467\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/07\/misa-updated-image-8.png\" alt=\"\" width=\"1917\" height=\"949\" \/><\/p>\n<p><strong>Quy t\u1eafc t\u00ednh thu\u1ebf TNCN c\u1ee7a nh\u00e2n vi\u00ean tr\u00ean B\u1ea3ng l\u01b0\u01a1ng khi ch\u1ecdn thu\u1ebf su\u1ea5t 10%.<\/strong><\/p>\n<ul>\n<li>N\u1ebfu t\u1ed5ng thu nh\u1eadp &lt; 5 tri\u1ec7u \u0111\u1ed3ng \u2192Thu\u1ebf TNCN =0<\/li>\n<li>N\u1ebfu t\u1ed5ng thu nh\u1eadp \u2265 5 tri\u1ec7u \u0111\u1ed3ng \u2192 T\u00ednh thu\u1ebf TNCN theo c\u00f4ng th\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp (TNCN = Thu nh\u1eadp ch\u1ecbu thu\u1ebf x 10% ho\u1eb7c T\u1ed5ng thu nh\u1eadp x 10%)<\/li>\n<\/ul>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<ul>\n<li>M\u1ee9c thu nh\u1eadp 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho 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.<\/li>\n<li>Anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra k\u1ef9 c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e1n ch\u00ednh x\u00e1c theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN 10% m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. AMIS Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi nh\u1eb1m \u0111\u1ec3 \u0111\u00e1p \u1ee9ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc: khi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u00fd&#8230;<\/p>\n","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[303],"ht-kb-tag":[],"class_list":["post-22459","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r67-phat-hanh-ngay-07-07-2026"],"_links":{"self":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=22459"}],"version-history":[{"count":4,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22459\/revisions"}],"predecessor-version":[{"id":22717,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22459\/revisions\/22717"}],"wp:attachment":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=22459"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=22459"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=22459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}