{"id":225005,"date":"2019-06-10T11:42:31","date_gmt":"2019-06-10T04:42:31","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225005"},"modified":"2024-09-30T14:22:27","modified_gmt":"2024-09-30T07:22:27","slug":"cong-thuc-tinh-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue\/","title":{"rendered":"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng"},"content":{"rendered":"<p>\u0110\u1ec3 <strong>t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong> c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1eb1m t\u00ednh \u0111\u00fang v\u00e0 \u0111\u1ee7. Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ecbu thu\u1ebf c\u1ea7n t\u01b0 v\u1ea5n th\u00eam n\u1ed9i dung n\u00e0y vui l\u00f3ng li\u00ean h\u1ec7 v\u1edbi chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n c\u1ee7a k\u1ebf to\u00e1n GTax \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang v\u1edbi qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><em>Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax c\u0169ng chia s\u1ebb c\u00e1ch t\u00ednh chi ti\u1ebft thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 gi\u00fap b\u1ea1n hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng.<\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Theo \u0111\u00f3, <strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c 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\/cong-thuc-tinh-thue\/#Cong_thuc_tinh_thue_thu_nhap_ca_nhan_tu_tien_luong_cho_ca_nhan_cu_tru\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/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\/cong-thuc-tinh-thue\/#Truong_hop_ca_nhan_ky_HDLD_tren_ba_03_thang\" >Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd H\u0110L\u0110 tr\u00ean ba (03) th\u00e1ng<\/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\/cong-thuc-tinh-thue\/#Truong_hop_ca_nhan_khong_ky_HDLD_duoi_ba_thang_va_thu_nhap_tu_hai_trieu_dong_tro_len\" >Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd H\u0110L\u0110 d\u01b0\u1edbi ba th\u00e1ng v\u00e0 thu nh\u1eadp t\u1eeb hai tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue\/#Doi_voi_ca_nhan_khong_cu_tru_cong_thuc_tinh_thue_thu_nhap_ca_nhan\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f4ng th\u1ee9c t\u00ednh 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-5\" href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue\/#Doi_voi_truong_hop_ca_nhan_nguoi_nuoc_ngoai_khong_hien_dien_tai_Viet_Nam\" >\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/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\/cong-thuc-tinh-thue\/#Doi_voi_cac_truong_hop_ca_nhan_nguoi_nuoc_ngoai_hien_dien_tai_Viet_Nam\" >\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_thu_nhap_ca_nhan_tu_tien_luong_cho_ca_nhan_cu_tru\"><\/span>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ca_nhan_ky_HDLD_tren_ba_03_thang\"><\/span>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd H\u0110L\u0110 tr\u00ean ba (03) th\u00e1ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 80px;\" align=\"center\">\n<table class=\"Table\" style=\"margin-left: 80px; border-style: solid; width: 52.68967478586724%; border-color: #000000; height: 70px;\" width=\"467\">\n<tbody style=\"padding-left: 80px;\">\n<tr style=\"padding-left: 80px;\">\n<td width=\"169\">\n<p align=\"center\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<td width=\"24\">\n<p align=\"center\">=<\/p>\n<\/td>\n<td width=\"169\">\n<p align=\"center\">Thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT)<\/p>\n<\/td>\n<td width=\"27\">x<\/td>\n<td width=\"78\">\n<p align=\"center\">Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"padding-left: 120px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp &#8211; C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_231909\" aria-describedby=\"caption-attachment-231909\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231909 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-tien-cong.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\" width=\"600\" height=\"386\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-tien-cong.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-tien-cong-300x193.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231909\" class=\"wp-caption-text\"><em>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng = Thu nh\u1eadp t\u00ednh thu\u1ebf x thu\u1ebf su\u1ea5t<\/em><\/figcaption><\/figure>\n<p style=\"padding-left: 80px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n\u00a0\u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a theo Bi\u1ec3u t\u00ednh thu\u1ebf r\u00fat g\u1ecdn nh\u01b0 sau:<\/span><\/em><\/p>\n<table class=\"Table aligncenter\" style=\"width: 72.9641956278027%; border-color: #000000; margin-left: 80px;\" border=\"1\" width=\"72.9641956278027%\">\n<tbody style=\"padding-left: 80px;\">\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" rowspan=\"2\" width=\"45\">\n<p align=\"center\"><span style=\"color: #0000ff; font-family: arial, helvetica, sans-serif;\">B\u1eadc<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" rowspan=\"2\" width=\"161\">\n<p align=\"center\"><span style=\"color: #0000ff; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u00ednh thu\u1ebf \/th\u00e1ng<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" rowspan=\"2\" width=\"50\">\n<p align=\"center\"><span style=\"color: #0000ff; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf su\u1ea5t<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" colspan=\"2\" width=\"413\">\n<p align=\"center\"><span style=\"color: #0000ff; font-family: arial, helvetica, sans-serif;\">T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\">\n<p align=\"center\"><span style=\"color: #0000ff; font-family: arial, helvetica, sans-serif;\">C\u00e1ch 1<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\">\n<p align=\"center\"><span style=\"color: #0000ff; font-family: arial, helvetica, sans-serif;\">C\u00e1ch 2<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">1<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">5%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">0 tr\u0111 + 5% TNTT<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">5% TNTT<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">2<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean 5 tr\u0111 \u0111\u1ebfn 10 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">10%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">0,25 tr\u0111 + 10% TNTT tr\u00ean 5 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">10% TNTT &#8211; 0,25 tr\u0111<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">3<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean 10 tr\u0111 \u0111\u1ebfn 18 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">15%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">0,75 tr\u0111 + 15% TNTT tr\u00ean 10 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">15% TNTT &#8211; 0,75 tr\u0111<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">4<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean 18 tr\u0111 \u0111\u1ebfn 32 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">20%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">1,95 tr\u0111 + 20% TNTT tr\u00ean 18 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">20% TNTT &#8211; 1,65 tr\u0111<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">5<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean 32 tr\u0111 \u0111\u1ebfn 52 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">25%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">4,75 tr\u0111 + 25% TNTT tr\u00ean 32 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">25% TNTT &#8211; 3,25 tr\u0111<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">6<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean 52 tr\u0111 \u0111\u1ebfn 80 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">30%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">9,75 tr\u0111 + 30% TNTT tr\u00ean 52 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">30 % TNTT &#8211; 5,85 tr\u0111<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 80px;\">\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"45\">\n<p align=\"center\"><span style=\"font-family: arial, helvetica, sans-serif;\">7<\/span><\/p>\n<\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"161\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean 80 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"50\"><span style=\"font-family: arial, helvetica, sans-serif;\">35%<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"243\"><span style=\"font-family: arial, helvetica, sans-serif;\">18,15 tr\u0111 + 35% TNTT tr\u00ean 80 tr\u0111<\/span><\/td>\n<td style=\"border-style: dotted; border-color: #000000;\" width=\"170\"><span style=\"font-family: arial, helvetica, sans-serif;\">35% TNTT &#8211; 9,85 tr\u0111<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote style=\"padding-left: 80px;\">\n<p style=\"padding-left: 80px;\"><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:<\/span><\/span><\/em><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>B\u00e0 A k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng th\u1eddi h\u1ea1n v\u1edbi C\u00f4ng ty B c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng 01\/2017 nh\u01b0 sau:<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; L\u01b0\u01a1ng th\u1ef1c t\u1ebf: 30 tri\u1ec7u<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; B\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m (BHXH 8%, BHYT 1,5%, BHTN 1%) tr\u00ean m\u1ee9c l\u01b0\u01a1ng 20 tri\u1ec7u<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; B\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a b\u00e0 A trong th\u00e1ng 01\/2017 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 30 tri\u1ec7u (kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/i><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>\u00a0B\u00e0 A \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n: 9 tri\u1ec7u<\/i><\/span><\/li>\n<li><i style=\"font-family: arial, helvetica, sans-serif;\">\u00a0B\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c = 20 tri\u1ec7u * (8% + 1,5% + 1%) = 2,1 tri\u1ec7u<\/i><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb = 9 tri\u1ec7u + 2,1 tri\u1ec7u = 11,1 tri\u1ec7u<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; Thu nh\u1eadp t\u00ednh thu\u1ebf = 30 tri\u1ec7u \u2013 11,1 tri\u1ec7u = 18,9 tri\u1ec7u<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>&#8211; Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = 1.95 tri\u1ec7u + [20% * (18,9 tri\u1ec7u \u2013 18 tri\u1ec7u)] = 2,13 tri\u1ec7u<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Ho\u1eb7c Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = 20% * 18,9 tri\u1ec7u \u2013 1,65 tri\u1ec7u = 2,13 tri\u1ec7u.<\/i><\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i>V\u1eady th\u00e1ng 1\/2017 b\u00e0 A ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2,13 tri\u1ec7u \u0111\u1ed3ng.<\/i><\/span><\/p>\n<\/blockquote>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211;\u00a0Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh <strong>thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0<\/strong>\u00a0th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p\u00a0tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.thu\u1ebf tncn<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ri\u00eang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n ph\u00ed mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u00f3 t\u00edch l\u0169y l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u1eefu tr\u00ed t\u1ef1 nguy\u1ec7n tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_ca_nhan_khong_ky_HDLD_duoi_ba_thang_va_thu_nhap_tu_hai_trieu_dong_tro_len\"><\/span>Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd H\u0110L\u0110 d\u01b0\u1edbi ba th\u00e1ng v\u00e0 thu nh\u1eadp t\u1eeb hai tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1 nh\u00e2n 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 ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean:<\/span><\/p>\n<div style=\"padding-left: 80px;\" align=\"center\">\n<table class=\"Table\" style=\"margin-left: 80px; border-style: solid; width: 554px; border-color: #000000;\" width=\"554\">\n<tbody>\n<tr>\n<td width=\"210\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<\/td>\n<td width=\"24\">\n<p align=\"center\"><span style=\"color: #0000ff;\">=<\/span><\/p>\n<\/td>\n<td width=\"169\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"27\"><span style=\"color: #0000ff;\">x<\/span><\/td>\n<td width=\"123\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru_cong_thuc_tinh_thue_thu_nhap_ca_nhan\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div align=\"center\">\n<table class=\"Table\" style=\"border-style: solid; border-color: #000000;\">\n<tbody>\n<tr>\n<td><span style=\"color: #0000ff;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/td>\n<td width=\"18\">\n<p align=\"center\"><span style=\"color: #0000ff;\">=<\/span><\/p>\n<\/td>\n<td><span style=\"color: #0000ff;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td><span style=\"color: #0000ff;\">x<\/span><\/td>\n<td><span style=\"color: #0000ff;\">Thu\u1ebf su\u1ea5t 20%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i c\u00f4ng vi\u1ec7c \u201c<a href=\"https:\/\/gtax.vn\/tin-tuc\/cac-khoan-thu-nhap-chiu-thue-thu-nhap-ca-nhan\/\"><b>C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/a>\u201d.<\/span><\/p>\n<figure id=\"attachment_231910\" aria-describedby=\"caption-attachment-231910\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231910\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-thu-nhap-ca-nhan-tu-tien-luong.jpg\" alt=\"t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng\" width=\"600\" height=\"416\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-thu-nhap-ca-nhan-tu-tien-luong.jpg 550w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-300x208.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231910\" class=\"wp-caption-text\"><em>C\u00f3 2 tr\u01b0\u1eddng h\u1ee3p khi t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/em><\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_truong_hop_ca_nhan_nguoi_nuoc_ngoai_khong_hien_dien_tai_Viet_Nam\"><\/span>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\" align=\"center\">\n<div style=\"padding-left: 40px;\" align=\"center\">\n<div style=\"padding-left: 40px;\" align=\"center\">\n<div style=\"padding-left: 40px;\" align=\"center\">\n<div align=\"center\">\n<table class=\"Table\" style=\"margin-left: 40px; border-style: solid; width: 668px; border-color: #000000;\" width=\"668\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td rowspan=\"2\" width=\"108\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"32\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/p>\n<\/td>\n<td width=\"138\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c cho c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"22\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">x<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"161\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf)<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"21\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">+<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"186\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td width=\"138\">\n<hr \/>\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_cac_truong_hop_ca_nhan_nguoi_nuoc_ngoai_hien_dien_tai_Viet_Nam\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div style=\"padding-left: 40px;\" align=\"center\">\n<table class=\"Table\" style=\"margin-left: 40px; border-style: solid; width: 687px; border-color: #000000;\" width=\"687\">\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td rowspan=\"2\" width=\"108\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/p>\n<\/td>\n<td width=\"144\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">S\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t \u1edf Vi\u1ec7t Nam<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"22\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">x<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"193\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf)<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"11\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">+<\/span><\/strong><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"182\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td width=\"144\">\n<hr \/>\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">365 ng\u00e0y<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam n\u00eau tr\u00ean l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ho\u1eb7c tr\u1ea3 h\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong>\u201d, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a> &amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00e0 \u0111\u1eb7c bi\u1ec7t ch\u1ec9 duy nh\u1ea5t D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i Gtax cam k\u1ebft ho\u00e0n 100% chi ph\u00ed n\u1ebfu B\u1ea1n KH\u00d4NG H\u00c0I L\u00d2NG v\u1ec1 d\u1ecbch v\u1ee5 ho\u1eb7c th\u00e1i \u0111\u1ed9 c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/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\/\">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","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1eb1m t\u00ednh \u0111\u00fang v\u00e0 \u0111\u1ee7. Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ecbu thu\u1ebf c\u1ea7n t\u01b0 v\u1ea5n th\u00eam n\u1ed9i dung n\u00e0y vui l\u00f3ng li\u00ean h\u1ec7 v\u1edbi chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n c\u1ee7a k\u1ebf to\u00e1n GTax \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang [&#8230;]\n","protected":false},"author":1,"featured_media":231909,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225005","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\/225005"}],"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=225005"}],"version-history":[{"count":12,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225005\/revisions"}],"predecessor-version":[{"id":232141,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225005\/revisions\/232141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231909"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}