{"id":224989,"date":"2019-06-10T11:12:03","date_gmt":"2019-06-10T04:12:03","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=224989"},"modified":"2024-09-27T11:41:28","modified_gmt":"2024-09-27T04:41:28","slug":"mien-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ph\u1ea3i tr\u00edch n\u1ed9p m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Hi\u1ec7n t\u1ea1i, c\u00f3 16 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN . K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Cac_khoan_thu_nhap_duoc_mien_thue_thu_nhap_ca_nhan\" >C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_chuyen_nhuong_bat_dong_san\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_chuyen_nhuong_nha_o\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_gia_tri_quyen_su_dung_dat\" >Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_nhan_thua_ke_qua_tang_la_bat_dong_san\" >Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_chuyen_doi_dat_nong_nghiep\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_cua_ca_nhan_truc_tiep_san_xuat_nong_nghiep\" >Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_lai_tien_gui_tai_to_chuc_tin_dung\" >Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_kieu_hoi\" >Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_phan_tien_luong_tien_cong_lam_them_gio\" >Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m th\u00eam gi\u1edd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Luong_huu\" >L\u01b0\u01a1ng h\u01b0u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_hoc_bong\" >Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_boi_thuong\" >Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_nhan_duoc_tu_cac_quy_tu_thien\" >Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_cac_nguon_vien_tro_cua_nuoc_ngoai\" >Thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_tu_tien_luong_tien_cong_cua_thuyen_vien_la_nguoi_Viet_Nam\" >Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Thu_nhap_cua_ca_nhan_la_chu_tau_ca\" >Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u c\u00e1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Nhung_khoan_phu_cap_khong_chiu_thue_TNCN\" >Nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/mien-thue-thu-nhap-ca-nhan\/#Tien_an_trua_an_giua_ca_co_chiu_Thue_thu_nhap_ca_nhan\" >Ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca c\u00f3 ch\u1ecbu Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_duoc_mien_thue_thu_nhap_ca_nhan\"><\/span>C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_231928\" aria-describedby=\"caption-attachment-231928\" style=\"width: 653px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-231928\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/cach-tinh-thue-thu-nhap-ca-nhan-mien-thue.jpg\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\" width=\"653\" height=\"398\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/cach-tinh-thue-thu-nhap-ca-nhan-mien-thue.jpg 653w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/cach-tinh-thue-thu-nhap-ca-nhan-mien-thue-300x183.jpg 300w\" sizes=\"(max-width: 653px) 100vw, 653px\" \/><figcaption id=\"caption-attachment-231928\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/figcaption><\/figure>\n<p><em>G\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u01b0 sau:<\/em><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_nhuong_bat_dong_san\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0(bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; b\u1ed1 v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng, khi ly h\u00f4n \u0111\u01b0\u1ee3c ph\u00e2n chia\u00a0theo th\u1ecfa thu\u1eadn ho\u1eb7c do t\u00f2a \u00e1n ph\u00e1n quy\u1ebft th\u00ec vi\u1ec7c ph\u00e2n chia t\u00e0i s\u1ea3n n\u00e0y thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_nhuong_nha_o\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf(tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai) c\u1ee7a c\u00e1 nh\u00e2n. \u0110\u1ed3ng th\u1eddi, c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i\u00a0\u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u1ec9 c\u00f3 duy nh\u1ea5t quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t nh\u00e0 \u1edf ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t th\u1eeda \u0111\u1ea5t \u1edf (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u00e0 \u1edf ho\u1eb7c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi th\u1eeda \u0111\u1ea5t \u0111\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu, \u0111\u1ea5t \u1edf c\u00f3 chung quy\u1ec1n s\u1eed d\u1ee5ng th\u00ec ch\u1ec9 c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf n\u01a1i kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; n\u1ebfu c\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng c\u00f3 chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t nh\u01b0ng v\u1ee3 ho\u1eb7c ch\u1ed3ng c\u00f2n c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang, khi chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf c\u1ee7a chung v\u1ee3 ch\u1ed3ng th\u00ec v\u1ee3 ho\u1eb7c ch\u1ed3ng ch\u01b0a c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; ch\u1ed3ng ho\u1eb7c v\u1ee3 c\u00f3 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf ri\u00eang kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ed1i thi\u1ec3u l\u00e0 183 ng\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n ho\u1eb7c chung quy\u1ec1n s\u1edf h\u1eefu nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf duy nh\u1ea5t nh\u01b0ng chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho ph\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_gia_tri_quyen_su_dung_dat\"><\/span>Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t\u00a0c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t khi giao \u0111\u1ea5t, n\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_nhan_thua_ke_qua_tang_la_bat_dong_san\"><\/span>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u00a0(bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_doi_dat_nong_nghiep\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p\u00a0\u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_cua_ca_nhan_truc_tiep_san_xuat_nong_nghiep\"><\/span>Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n\u00a0ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c. \u0110\u1ed3ng th\u1eddi, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00e0y\u00a0ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc h\u1ee3p ph\u00e1p \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp tham gia lao \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea l\u1ea1i \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i c\u00f3\u00a0v\u0103n b\u1ea3n thu\u00ea \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n nh\u1eadn kho\u00e1n tr\u1ed3ng r\u1eebng, ch\u0103m s\u00f3c, qu\u1ea3n l\u00fd v\u00e0 b\u1ea3o v\u1ec7 r\u1eebng v\u1edbi c\u00e1c c\u00f4ng ty L\u00e2m nghi\u1ec7p). \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c\u00a0h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0u, thuy\u1ec1n\u00a0s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch \u0111\u00e1nh b\u1eaft v\u00e0 tr\u1ef1c ti\u1ebfp tham gia ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n tr\u00ean s\u00f4ng b\u1eb1ng h\u00ecnh th\u1ee9c \u0111\u00e1y s\u00f4ng (\u0111\u00e1y c\u00e1) v\u00e0 kh\u00f4ng thu\u1ed9c nh\u1eefng ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c th\u1ee7y s\u1ea3n b\u1ecb c\u1ea5m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ef1c t\u1ebf c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng (\u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p huy\u1ec7n ho\u1eb7c huy\u1ec7n gi\u00e1p ranh) n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c m\u1edbi ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, t\u00e1ch h\u1ea1t, c\u1eaft, \u01b0\u1edbp mu\u1ed1i, b\u1ea3o qu\u1ea3n l\u1ea1nh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_lai_tien_gui_tai_to_chuc_tin_dung\"><\/span>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">L\u00e3i ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i g\u1eedi \u0110\u1ed3ng Vi\u1ec7t Nam, v\u00e0ng, ngo\u1ea1i t\u1ec7 t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, c\u00f3 k\u1ef3 h\u1ea1n, g\u1eedi ti\u1ebft ki\u1ec7m, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c nh\u1eadn ti\u1ec1n g\u1eedi kh\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n g\u1ed1c, l\u00e3i cho ng\u01b0\u1eddi g\u1eedi theo th\u1ecfa thu\u1eadn.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf l\u00e0 s\u1ed5 ti\u1ebft ki\u1ec7m (ho\u1eb7c th\u1ebb ti\u1ebft ki\u1ec7m), ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo nguy\u00ean t\u1eafc c\u00f3 ho\u00e0n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n g\u1ed1c, l\u00e3i cho ng\u01b0\u1eddi g\u1eedi theo th\u1ecfa thu\u1eadn.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">L\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd l\u00e0 kho\u1ea3n l\u00e3i m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf l\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">L\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 l\u00e0 kho\u1ea3n l\u00e3i m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 do B\u1ed9 T\u00e0i ch\u00ednh ph\u00e1t h\u00e0nh. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf l\u00e0 m\u1ec7nh gi\u00e1, l\u00e3i su\u1ea5t v\u00e0 k\u1ef3 h\u1ea1n tr\u00ean tr\u00e1i phi\u1ebfu Ch\u00ednh Ph\u1ee7.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_kieu_hoi\"><\/span>Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c, h\u1ecdc t\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i g\u1eedi ti\u1ec1n v\u1ec1 cho th\u00e2n nh\u00e2n \u1edf trong n\u01b0\u1edbc; ho\u1eb7c\u00a0kho\u1ea3n\u00a0ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i do th\u00e2n nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i g\u1eedi v\u1ec1 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 khuy\u1ebfn kh\u00edch chuy\u1ec3n ti\u1ec1n v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh ngu\u1ed3n ti\u1ec1n nh\u1eadn t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 h\u1ed9 (n\u1ebfu c\u00f3).<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_phan_tien_luong_tien_cong_lam_them_gio\"><\/span>Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m th\u00eam gi\u1edd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd\u00a0tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd.\u00a0Ph\u1ea7n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<blockquote>\n<p style=\"padding-left: 40px;\"><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/span><\/em><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u00d4ng A c\u00f3 m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng l\u00e0 40.000 \u0111\u1ed3ng\/gi\u1edd.<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p \u00f4ng A l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 60.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0:<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>60.000 \u0111\u1ed3ng\/gi\u1edd \u2013 40.000 \u0111\u1ed3ng\/gi\u1edd = 20.000 \u0111\u1ed3ng\/gi\u1edd<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 ho\u1eb7c ng\u00e0y l\u1ec5, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 80.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0:<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>80.000 \u0111\u1ed3ng\/gi\u1edd \u2013 40.000 \u0111\u1ed3ng\/gi\u1edd = 40.000 \u0111\u1ed3ng\/gi\u1edd<\/em><\/span><\/p>\n<\/blockquote>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp\u00a0B\u1ea3ng ch\u1ea5m c\u00f4ng l\u00e0m th\u00eam gi\u1edd\u00a0ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp, xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_231929\" aria-describedby=\"caption-attachment-231929\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231929\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-TNCN-tu-tien-luong-tien-cong-mien-thue-thu-nhap-ca-nhan.png\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\" width=\"600\" height=\"351\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-TNCN-tu-tien-luong-tien-cong-mien-thue-thu-nhap-ca-nhan.png 758w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-TNCN-tu-tien-luong-tien-cong-mien-thue-thu-nhap-ca-nhan-300x176.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231929\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/figcaption><\/figure>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Luong_huu\"><\/span>L\u01b0\u01a1ng h\u01b0u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u\u00a0do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng t\u1eeb Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n. C\u00e1 nh\u00e2n sinh s\u1ed1ng, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng h\u01b0u \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_hoc_bong\"><\/span>Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m: h\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc; h\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n sinh ho\u1ea1t ph\u00ed) theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c tr\u1ea3 h\u1ecdc b\u1ed5ng cho c\u00e1 nh\u00e2n ph\u1ea3i l\u01b0u gi\u1eef c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u1ea5p h\u1ecdc b\u1ed5ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb tr\u1ea3 h\u1ecdc b\u1ed5ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn h\u1ecdc b\u1ed5ng tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp ph\u1ea3i l\u01b0u gi\u1eef t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 h\u1ecdc b\u1ed5ng do c\u00e1c t\u1ed5 ch\u1ee9c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_boi_thuong\"><\/span>Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng\u00a0h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0;\u00a0c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_nhan_duoc_tu_cac_quy_tu_thien\"><\/span>Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n\u00a0\u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 v\u0103n b\u1ea3n ho\u1eb7c quy\u1ebft \u0111\u1ecbnh trao kho\u1ea3n thu nh\u1eadp c\u1ee7a qu\u1ef9 t\u1eeb thi\u1ec7n v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n, hi\u1ec7n v\u1eadt t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_cac_nguon_vien_tro_cua_nuoc_ngoai\"><\/span>Thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ngu\u1ed3n vi\u1ec7n tr\u1ee3 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i\u00a0v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 phi Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t vi\u1ec7c nh\u1eadn vi\u1ec7n tr\u1ee3.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_tien_luong_tien_cong_cua_thuyen_vien_la_nguoi_Viet_Nam\"><\/span>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam\u00a0nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Thu_nhap_cua_ca_nhan_la_chu_tau_ca\"><\/span>Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u c\u00e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u\u00a0c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd.<\/span><\/p>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Nhung_khoan_phu_cap_khong_chiu_thue_TNCN\"><\/span>Nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN nh\u01b0 sau:<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi chuy\u1ec3n c\u00f4ng t\u00e1c \u0111\u1ebfn v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, h\u1ed7 tr\u1ee3 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c v\u1ec1 ch\u1ee7 quy\u1ec1n bi\u1ec3n \u0111\u1ea3o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa d\u00e0i h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i h\u00e0ng th\u00e1ng v\u00e0 tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n cho ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n cho ng\u01b0\u1eddi tham gia kh\u00e1ng chi\u1ebfn, b\u1ea3o v\u1ec7 t\u1ed5 qu\u1ed1c, l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf, thanh ni\u00ean xung phong ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ee5c v\u1ee5 \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ea5p cao.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean y t\u1ebf th\u00f4n, b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Tien_an_trua_an_giua_ca_co_chiu_Thue_thu_nhap_ca_nhan\"><\/span>Ti\u1ec1n \u0103n tr\u01b0a, \u0103n gi\u1eefa ca c\u00f3 ch\u1ecbu Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Truong_hop_nguoi_su_dung_lao_dong_khong_to_chuc_bua_an_giua_ca_an_trua_ma_chi_tien_cho_nguoi_lao_dong_thi_khong_tinh_vao_thu_nhap_chiu_thue_cua_ca_nhan_neu_muc_chi_phu_hop_voi_huong_dan_cua_Bo_Lao_dong_Thuong_binh_va_Xa_hoi\" style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.\u00a0\u00a0<\/span><\/p>\n<figure id=\"attachment_231930\" aria-describedby=\"caption-attachment-231930\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231930\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/an-giua-ca-mien-thue-thu-nhap-ca-nhan.jpg\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\" width=\"600\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/an-giua-ca-mien-thue-thu-nhap-ca-nhan.jpg 618w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/an-giua-ca-mien-thue-thu-nhap-ca-nhan-300x204.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231930\" class=\"wp-caption-text\"><em>Ti\u1ec1n \u0103n gi\u1eefa ca l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Theo \u0110i\u1ec1u 22, Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH\u00a0th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ee9c ti\u1ec1n chi b\u1eefa \u0103n gi\u1eefa ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng <strong>t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/strong>.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">V\u00e0 theo \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><i>\u201c\u0110i\u1ec1u 2. <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/cac-khoan-thu-nhap-chiu-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/a><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><i>\u2026g.5) Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa, \u0103n tr\u01b0a ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><i>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.\u00a0<b>Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n<\/b>\u2026.\u201d<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Xem chi ti\u1ebft \u201c<strong><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/cac-khoan-tien-khong-phai-chiu-thue-tncn\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">C\u00e1c kho\u1ea3n ti\u1ec1n kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN<\/a><\/strong>\u201c<\/em><\/span><\/p><\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>==&gt; Nh\u01b0 v\u1eady<\/strong>, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (t\u1ee9c l\u00e0, kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng). Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1\u00a0C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<div class=\"blog-share text-center\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ph\u1ea3i tr\u00edch n\u1ed9p m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Hi\u1ec7n t\u1ea1i, c\u00f3 16 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN . K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n [&#8230;]\n","protected":false},"author":1,"featured_media":231928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-224989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224989"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=224989"}],"version-history":[{"count":8,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224989\/revisions"}],"predecessor-version":[{"id":231931,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224989\/revisions\/231931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231928"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=224989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=224989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=224989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}