{"id":225050,"date":"2019-06-10T17:08:37","date_gmt":"2019-06-10T10:08:37","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225050"},"modified":"2025-02-19T09:48:32","modified_gmt":"2025-02-19T02:48:32","slug":"cac-khoan-giam-tru","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/","title":{"rendered":"C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb\u00a0khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/strong>, ti\u1ec1n c\u00f4ng\u00a0l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Bao g\u1ed3m c\u00e1c kho\u1ea3n 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\/cac-khoan-giam-tru\/#Muc_giam_tru_gia_canh\" >M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/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\/cac-khoan-giam-tru\/#Cac_khoan_giam_tru_thue_thu_nhap_ca_nhan\" >C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/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\/cac-khoan-giam-tru\/#Cac_khoan_duoc_giam_tru_khi_tinh_thue_tncn\" >C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf tncn<\/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\/cac-khoan-giam-tru\/#Muc_giam_tru_gia_canh_tu_2020\" >M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/#Giam_tru_doi_voi_cac_khoan_dong_bao_hiem\" >Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/#Doi_voi_ca_nhan_la_nguoi_nuoc_ngoai\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/#Giam_tru_doi_voi_cac_khoan_dong_gop_tu_thien\" >Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/#So_tien_dong_thue_thu_nhap_ca_nhan_tu_2020\" >S\u1ed1 ti\u1ec1n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 2020<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/#Thu_tuc_Quyet_toan_thue_nam_doi_voi_thue_thu_nhap_ca_nhan\" >Th\u1ee7 t\u1ee5c Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ed1i v\u1edbi 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-10\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-giam-tru\/#Ho_so_quyet_toan_nam_thue_TNCN\" >H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf TNCN<\/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\/cac-khoan-giam-tru\/#Noi_nop_ho_so_quyet_toan_nam_thue_TNCN\" >N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf TNCN<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Muc_giam_tru_gia_canh\"><\/span>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 class=\"keyword-text _ngcontent-fct-113\"><span class=\"ez-toc-section\" id=\"Cac_khoan_giam_tru_thue_thu_nhap_ca_nhan\"><\/span><span class=\"keyword _ngcontent-fct-113\" aria-hidden=\"false\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, 108 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m (t\u00ednh \u0111\u1ee7 theo th\u00e1ng) ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t n\u01a1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n ch\u01b0a gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ho\u1eb7c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ch\u01b0a \u0111\u1ee7 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ee7 12 th\u00e1ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1eeb th\u00e1ng 01 ho\u1eb7c t\u1eeb th\u00e1ng \u0111\u1ebfn Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn th\u00e1ng k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1eddi Vi\u1ec7t Nam trong n\u0103m t\u00ednh thu\u1ebf (\u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 theo th\u00e1ng).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_231946\" aria-describedby=\"caption-attachment-231946\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231946\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cac-khoan-giam-tru-khi-tinh-thue-thu-nhap-ca-nhan.jpg\" alt=\"C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi 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=\"402\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cac-khoan-giam-tru-khi-tinh-thue-thu-nhap-ca-nhan.jpg 627w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cac-khoan-giam-tru-khi-tinh-thue-thu-nhap-ca-nhan-300x201.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231946\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb\u00a0khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/em><\/figcaption><\/figure>\n<blockquote><p><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5: Tr\u01b0\u1eddng h\u1ee3p\u00a0ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam\u00a0\u0111\u00e3 t\u1eebng \u0111\u1ebfn Vi\u1ec7t Nam<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211;\u00a0\u00d4ng E l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam l\u00e0m vi\u1ec7c li\u00ean t\u1ee5c t\u1eeb ng\u00e0y 01\/3\/2014 \u0111\u1ebfn ng\u00e0y 15\/11\/2014, \u00f4ng E k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 v\u1ec1 n\u01b0\u1edbc.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; T\u1eeb ng\u00e0y 01\/3\/2014 \u0111\u1ebfn khi v\u1ec1 n\u01b0\u1edbc \u00f4ng E c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam tr\u00ean 183 ng\u00e0y.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, n\u0103m 2014, \u00f4ng E l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 11 n\u0103m 2014.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam\u00a0l\u1ea7n \u0111\u1ea7u\u00a0\u0111\u1ebfn Vi\u1ec7t Nam<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; \u00a0B\u00e0 G l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam l\u00e0m vi\u1ec7c l\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0o ng\u00e0y 21\/9\/213 \u0111\u1ebfn ng\u00e0y 15\/6\/2014, B\u00e0 G k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1eddi Vi\u1ec7t Nam.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211;\u00a0 T\u1eeb ng\u00e0y 21\/9\/2013 \u0111\u1ebfn ng\u00e0y 15\/6\/2014 B\u00e0 G c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam 187 ng\u00e0y.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady trong n\u0103m t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean (t\u1eeb ng\u00e0y 21\/9\/2013 \u0111\u1ebfn ng\u00e0y 20\/9\/2014), B\u00e0 G \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u1ee7a Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1eeb th\u00e1ng 9\/2013 \u0111\u1ebfn h\u1ebft th\u00e1ng 6\/2014.<\/span><\/em><\/p><\/blockquote>\n<h3 class=\"keyword-text _ngcontent-fct-113\"><span class=\"ez-toc-section\" id=\"Cac_khoan_duoc_giam_tru_khi_tinh_thue_tncn\"><\/span><span class=\"keyword _ngcontent-fct-113\" aria-hidden=\"false\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf tncn<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.\u00a0Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong n\u0103m k\u1ec3 t\u1eeb khi \u0111\u0103ng k\u00fd &#8211; xem chi ti\u1ebft t\u1ea1i c\u00f4ng vi\u1ec7c \u201c<strong><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/dang-ky-nguoi-phu-thuoc\/\">\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/strong>\u201d.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_231940\" aria-describedby=\"caption-attachment-231940\" style=\"width: 591px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231940 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc.jpg\" alt=\"\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\" width=\"591\" height=\"481\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc.jpg 591w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Dang-ky-nguoi-phu-thuoc-300x244.jpg 300w\" sizes=\"(max-width: 591px) 100vw, 591px\" \/><figcaption id=\"caption-attachment-231940\" class=\"wp-caption-text\"><em>N\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1eeb 2020 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/figcaption><\/figure>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c\u00a0kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng,\u00a0th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:<\/span><\/li>\n<\/ul>\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;\">Con: con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng, c\u1ee5 th\u1ec3 g\u1ed3m:<\/span>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Con d\u01b0\u1edbi 18 tu\u1ed5i (t\u00ednh \u0111\u1ee7 theo th\u00e1ng).\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<em>Con \u00f4ng H sinh ng\u00e0y 25 th\u00e1ng 7 n\u0103m 2014 th\u00ec \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 7 n\u0103m 2014.<\/em><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0Con \u0111ang theo h\u1ecdc t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i t\u1ea1i b\u1eadc h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, k\u1ec3 c\u1ea3 con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi \u0111\u1ea1i h\u1ecdc t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12) kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">V\u1ee3 ho\u1eb7c ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb; cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng); cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p; c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng (bao g\u1ed3m anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i; c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t, c\u1eadu ru\u1ed9t, ch\u00fa ru\u1ed9t, b\u00e1c ru\u1ed9t; ch\u00e1u ru\u1ed9t; ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng kh\u00e1c 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;\">C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/li>\n<\/ul>\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;\">\u00a0\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng ph\u1ea3i b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng ph\u1ea3i kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng l\u00e0 nh\u1eefng ng\u01b0\u1eddi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (nh\u01b0 b\u1ec7nh AIDS, ung th\u01b0, suy th\u1eadn m\u00e3n,&#8230;).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_giam_tru_gia_canh_tu_2020\"><\/span>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 2020<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Vua_qua_Uy_ban_Thuong_vu_QH_da_xem_xet_va_quyet_dinh_TANG_muc_giam_tru_gia_canh_theo_to_trinh_cua_Chinh_phu_Muc_giam_tru_gia_canh_moi_nay_se_ap_dung_cho_ky_tinh_thue_TNCN_nam_2020\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNCN n\u0103m 2020.<\/span><\/p>\n<p class=\"Normal\">C\u1ee5 th\u1ec3, <strong>m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh <\/strong>s\u1ebd n\u00e2ng t\u1eeb 9 tri\u1ec7u l\u00ean <strong>11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u l\u00ean <strong>4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>.<\/p>\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/ky-tinh-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">k\u1ef3 t\u00ednh thu\u1ebf<\/a> ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m, t\u1eeb ng\u00e0y 1\/1 do \u0111\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 <strong>t\u1ea1m n\u1ed9p thu\u1ebf<\/strong> theo m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c <strong>s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i<\/strong> khi <a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/quyet-toan-thue-thu-nhap-ca-nhan-hang-nam\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><strong>quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/a> n\u0103m 2020.<\/p>\n<figure id=\"attachment_229948\" class=\"wp-caption alignnone\" aria-describedby=\"caption-attachment-229948\">\n<figure id=\"attachment_231947\" aria-describedby=\"caption-attachment-231947\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231947\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/nang-muc-giam-tru-gia-canh-len-11-trieu-bo-tai-chinh-khong-lam-khac-duoc-1-1589791089271-696x402-1.jpg\" alt=\"M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb 2020\" width=\"600\" height=\"347\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/nang-muc-giam-tru-gia-canh-len-11-trieu-bo-tai-chinh-khong-lam-khac-duoc-1-1589791089271-696x402-1.jpg 696w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/nang-muc-giam-tru-gia-canh-len-11-trieu-bo-tai-chinh-khong-lam-khac-duoc-1-1589791089271-696x402-1-300x173.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231947\" class=\"wp-caption-text\"><em>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh s\u1ebd n\u00e2ng t\u1eeb 9 tri\u1ec7u l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/figcaption><\/figure><\/figure>\n<div class=\"blog-share text-center\"><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giam_tru_doi_voi_cac_khoan_dong_bao_hiem\"><\/span>Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>g\u1ed3m<\/em>:<\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m bao g\u1ed3m:\u00a0<\/strong>b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n:\u00a0<\/strong>M\u1ee9c \u0111\u00f3ng v\u00e0o, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n\u00a0theo quy \u0111\u1ecbnh\u00a0\u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng (n\u1ebfu c\u00f3), k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tham gia nhi\u1ec1u qu\u1ef9.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (ho\u1eb7c n\u1ed9p ph\u00ed) do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u1ea5p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_la_nguoi_nuoc_ngoai\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u01b0ng l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa mang qu\u1ed1c t\u1ecbch ho\u1eb7c l\u00e0m vi\u1ec7c t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam th<strong>\u00ec<\/strong>\u00a0\u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam c\u00f3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m n\u00eau tr\u00ean \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c t\u1ea1m gi\u1ea3m tr\u1eeb ngay v\u00e0o thu nh\u1eadp \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m (n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb) v\u00e0 t\u00ednh theo s\u1ed1 ch\u00ednh th\u1ee9c n\u1ebfu c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ec3 t\u1ea1m gi\u1ea3m tr\u1eeb trong n\u0103m th\u00ec s\u1ebd gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m, \u0111\u00f3ng g\u00f3p v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n c\u1ee7a n\u0103m n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean l\u00e0 b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1ec1 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p (tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u1ed9p thay).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giam_tru_doi_voi_cac_khoan_dong_gop_tu_thien\"><\/span>Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, bao g\u1ed3m:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">T\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh l\u00e0 ch\u1ee9ng t\u1eeb thu h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">T\u00e0i li\u1ec7u ch\u1ee9ng minh l\u00e0 ch\u1ee9ng t\u1eeb thu h\u1ee3p ph\u00e1p do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1c qu\u1ef9 c\u1ee7a Trung \u01b0\u01a1ng ho\u1eb7c c\u1ee7a t\u1ec9nh c\u1ea5p.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_231953\" aria-describedby=\"caption-attachment-231953\" style=\"width: 597px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-231953\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/cac-khoan-dong-gop-tu-thien.png\" alt=\"Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n\" width=\"597\" height=\"485\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/cac-khoan-dong-gop-tu-thien.png 597w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/cac-khoan-dong-gop-tu-thien-300x244.png 300w\" sizes=\"(max-width: 597px) 100vw, 597px\" \/><figcaption id=\"caption-attachment-231953\" class=\"wp-caption-text\"><em>Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc ph\u00e1t sinh v\u00e0o n\u0103m n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3, n\u1ebfu gi\u1ea3m tr\u1eeb kh\u00f4ng h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo. M\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ph\u00e1t sinh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_tien_dong_thue_thu_nhap_ca_nhan_tu_2020\"><\/span>S\u1ed1 ti\u1ec1n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 2020<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>Khi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh s\u1ebd n\u00e2ng t\u1eeb 9 tri\u1ec7u l\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3,6 tri\u1ec7u l\u00ean 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.\u00a0<\/em>V\u1eady khi t\u0103ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u th\u00ec <em><strong>S\u1ed1 ti\u1ec1n \u0111\u00f3ng thu\u1ebf TNCN <\/strong><\/em>s\u1ebd thay \u0111\u1ed5i ra sao? <em>Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/em><\/p>\n<p class=\"Normal\"><em>S\u1ed1 ti\u1ec1n \u0111\u00f3ng thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/em><\/p>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong> = thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0 x\u00a0 thu\u1ebf su\u1ea5t theo bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn.<\/p>\n<p class=\"Normal\"><em>Trong \u0111\u00f3,\u00a0<\/em><\/p>\n<ul>\n<li><a href=\"https:\/\/gtax.vn\/english\/tin-tuc\/cac-khoan-giam-tru-khi-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-tien-cong\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><em>thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/a>\u00a0= t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh + kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c +\u00a0t\u1eeb thi\u1ec7n (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p class=\"Normal\">Hi\u1ec7n t\u1ea1i c\u00e1ch t\u00ednh thu\u1ebf v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u1ef1a tr\u00ean bi\u1ec3u lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n, t\u1ee9c l\u00e0 m\u1ed7i b\u1eadc thu nh\u1eadp c\u00f3 m\u1ed9t thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng sau:<\/p>\n<div class=\"box_tableinsert\">\n<table class=\"tbl_insert\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\" align=\"center\">\n<tbody>\n<tr>\n<td><em><span style=\"color: #000000;\">B\u1eadc<\/span><\/em><\/td>\n<td><em><span style=\"color: #000000;\">Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (\u0110VT: Tri\u1ec7u \u0111\u1ed3ng)<\/span><\/em><\/td>\n<td><em><span style=\"color: #000000;\">Thu\u1ebf su\u1ea5t (%)<\/span><\/em><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">1<\/span><\/td>\n<td><span style=\"color: #000000;\">\u0110\u1ebfn 5<\/span><\/td>\n<td><span style=\"color: #000000;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">2<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 5 \u0111\u1ebfn 10<\/span><\/td>\n<td><span style=\"color: #000000;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">3<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 10 \u0111\u1ebfn 18<\/span><\/td>\n<td><span style=\"color: #000000;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">4<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 18 \u0111\u1ebfn 32<\/span><\/td>\n<td><span style=\"color: #000000;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">5<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 32 \u0111\u1ebfn 52<\/span><\/td>\n<td><span style=\"color: #000000;\">25%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">6<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 52 \u0111\u1ebfn 80<\/span><\/td>\n<td><span style=\"color: #000000;\">30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">7<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 80<\/span><\/td>\n<td><span style=\"color: #000000;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"Normal\"><span style=\"text-decoration: underline;\"><em>V\u00ed d\u1ee5:<\/em><\/span><\/p>\n<p class=\"Normal\">Th\u00e1ng 5\/2020, b\u1ea1n c\u00f3 thu nh\u1eadp 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111ang nu\u00f4i hai con nh\u1ecf. Theo \u0111\u00f3, t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh m\u1edbi s\u1ebd l\u00e0 19,8 tri\u1ec7u (11+4,4+4,4), c\u00f2n thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 200.000 \u0111\u1ed3ng (20 tri\u1ec7u -19,8 tri\u1ec7u). N\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n b\u1ea1n ph\u1ea3i \u0111\u00f3ng l\u00e0 10.000 \u0111\u1ed3ng (200.000 \u0111\u1ed3ng x 5%), trong khi m\u1ee9c c\u0169 ph\u1ea3i \u0111\u00f3ng 190.000 \u0111\u1ed3ng.<\/p>\n<p class=\"Normal\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea1n c\u00f3 thu nh\u1eadp 20 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng v\u00e0 c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec\u00a0ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf l\u00e0 230.000 \u0111\u1ed3ng, gi\u1ea3m 260.000 \u0111\u1ed3ng so v\u1edbi m\u1ee9c c\u0169.<\/p>\n<p class=\"Normal\">V\u1edbi ng\u01b0\u1eddi thu nh\u1eadp 40 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng v\u00e0 c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, khi \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi th\u00ec m\u1ee9c thu nh\u1eadp t\u00ednh\u00a0thu\u1ebf l\u00e0 20,2 tri\u1ec7u (40-19,8). Trong \u0111\u00f3,\u00a0s\u1ed1 thu\u1ebf\u00a0ph\u1ea3i n\u1ed9p l\u00e0 5 tri\u1ec7u c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t 5%, 5 tri\u1ec7u\u00a0theo thu\u1ebf su\u1ea5t 10%, 8 tri\u1ec7u theo thu\u1ebf su\u1ea5t 15% v\u00e0 2,2 tri\u1ec7u c\u00f3\u00a0thu\u1ebf su\u1ea5t 20%. Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng nh\u01b0 sau:<\/p>\n<p class=\"Normal\">5 x 5% +\u00a0(10-5) x 10% + (18-10) x 15% + (20,2-18) x 20%\u00a0= 0,25 + 0,5 + 1,2 + 0,44\u00a0= 2,39\u00a0(tri\u1ec7u \u0111\u1ed3ng)<\/p>\n<p class=\"Normal\">C\u00e1ch t\u00ednh r\u00fat g\u1ecdn\u00a0thu\u1ebf thu nh\u1eadp ph\u1ea3i n\u1ed9p tr\u00ean m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0 sau (A l\u00e0 m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf):<\/p>\n<div class=\"box_tableinsert\">\n<table class=\"tbl_insert\" border=\"1\" cellspacing=\"0\" cellpadding=\"1\" align=\"center\">\n<tbody>\n<tr>\n<td><em><span style=\"color: #000000;\">B\u1eadc<\/span><\/em><\/td>\n<td><em><span style=\"color: #000000;\">M\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/em><\/td>\n<td><em><span style=\"color: #000000;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/em><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">1<\/span><\/td>\n<td><span style=\"color: #000000;\">\u0110\u1ebfn 5<\/span><\/td>\n<td><span style=\"color: #000000;\">5% x A<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">2<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 5 \u0111\u1ebfn 10<\/span><\/td>\n<td><span style=\"color: #000000;\">10% x A \u2013 0,25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">3<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 10 \u0111\u1ebfn 18<\/span><\/td>\n<td><span style=\"color: #000000;\">15% x A \u2013 0,75<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">4<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 18 \u0111\u1ebfn 32<\/span><\/td>\n<td><span style=\"color: #000000;\">20% x A \u2013 1,65<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">5<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 32 \u0111\u1ebfn 52<\/span><\/td>\n<td><span style=\"color: #000000;\">25% x A \u2013 3,25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">6<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 52 \u0111\u1ebfn 80<\/span><\/td>\n<td><span style=\"color: #000000;\">30% x A \u2013 5,85<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\">7<\/span><\/td>\n<td><span style=\"color: #000000;\">Tr\u00ean 80<\/span><\/td>\n<td><span style=\"color: #000000;\">35% x A \u2013 9,85<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"Normal\">Nh\u01b0 v\u1eady, v\u1edbi s\u1ed1 thu nh\u1eadp b\u00ecnh\u00a0qu\u00e2n m\u1ed7i th\u00e1ng l\u1ea7n l\u01b0\u1ee3t t\u1eeb 15\u00a0\u0111\u1ebfn 150 tri\u1ec7u \u0111\u1ed3ng, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0nh\u01b0 sau:<\/p>\n<p class=\"Normal\" style=\"text-align: right;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>\u0110\u01a1n v\u1ecb t\u00ednh:<\/strong><em><strong>\u00a0<\/strong>tri\u1ec7u \u0111\u1ed3ng<\/em><\/p>\n<table style=\"width: 100%; height: 235px;\" border=\"1\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr style=\"height: 46px;\">\n<td style=\"height: 88px;\" colspan=\"1\" rowspan=\"2\"><span style=\"color: #000000;\"><em>B\u00ecnh qu\u00e2n thu nh\u1eadp h\u00e0ng th\u00e1ng<\/em><\/span><\/td>\n<td style=\"text-align: center; height: 46px;\" colspan=\"2\" rowspan=\"1\"><span style=\"color: #000000;\"><em>1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/span><\/td>\n<td style=\"text-align: center; height: 46px;\" colspan=\"2\" rowspan=\"1\"><span style=\"color: #000000;\"><em>2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/span><\/td>\n<\/tr>\n<tr style=\"height: 42px;\">\n<td style=\"height: 42px;\"><span style=\"color: #000000;\"><em>Thu\u1ebf ph\u1ea3i n\u1ed9p v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169<\/em><\/span><\/td>\n<td style=\"height: 42px;\"><span style=\"color: #000000;\"><em>Thu\u1ebf ph\u1ea3i n\u1ed9p v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi<\/em><\/span><\/td>\n<td style=\"height: 42px;\"><span style=\"color: #000000;\"><em>Thu\u1ebf ph\u1ea3i n\u1ed9p v\u01a1i m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169<\/em><\/span><\/td>\n<td style=\"height: 42px;\"><span style=\"color: #000000;\"><em>Thu\u1ebf ph\u1ea3i n\u1ed9p v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi<\/em><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">15<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0,12<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">20<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0,49<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0,23<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0,19<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0,01<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">30<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">1,86<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">1,44<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">1,32<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">0,78<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">40<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">3,83<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">3,27<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">3,11<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">2,39<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">70<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">11,37<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">10,53<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">10,29<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">9,3<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">100<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">20,74<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">19,76<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">19,48<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">18,22<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">150<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">38,24<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">37,26<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">36,98<\/span><\/td>\n<td style=\"height: 21px; text-align: center;\"><span style=\"color: #000000;\">35,72<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_Quyet_toan_thue_nam_doi_voi_thue_thu_nhap_ca_nhan\"><\/span><span style=\"font-size: 25.920000076293945px;\">Th\u1ee7 t\u1ee5c Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<div class=\"entry-content single-page\">\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>D\u00f9 ph\u00e1t sinh hay kh\u00f4ng ph\u00e1t sinh th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 <\/strong>k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (n\u0103m t\u00ednh thu\u1ebf), <em>doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_quyet_toan_nam_thue_TNCN\"><\/span>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf TNCN<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd sau:<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0;<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n\u00a0;<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t t\u1eebng ph\u1ea7n\u00a0;<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh;<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thay\u00a0;<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif; font-size: 105%;\">Gi\u1ea5y \u1ee7y quy\u1ec1n<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Noi_nop_ho_so_quyet_toan_nam_thue_TNCN\"><\/span><span style=\"font-size: 20.15999984741211px;\">N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m thu\u1ebf TNCN<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng,\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>\u00a0&amp; t\u01b0 v\u1ea5n thu\u1ebf 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<\/div>\n<\/div>\n<div>\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>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb\u00a0khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Bao g\u1ed3m c\u00e1c kho\u1ea3n sau: M\u1ee9c gi\u1ea3m tr\u1eeb gia [&#8230;]\n","protected":false},"author":1,"featured_media":231946,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225050","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\/225050"}],"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=225050"}],"version-history":[{"count":17,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225050\/revisions"}],"predecessor-version":[{"id":236041,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225050\/revisions\/236041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231946"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}