{"id":22575,"date":"2024-10-28T17:00:56","date_gmt":"2024-10-28T10:00:56","guid":{"rendered":"https:\/\/vieclam.net\/blog\/?p=22575"},"modified":"2024-11-20T16:29:20","modified_gmt":"2024-11-20T09:29:20","slug":"luong-tang-ca-co-tinh-thue-tncn-khong","status":"publish","type":"post","link":"https:\/\/vieclam.net\/blog\/luong-tang-ca-co-tinh-thue-tncn-khong-22575\/","title":{"rendered":"Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? C\u00e1ch t\u00ednh v\u00e0 l\u01b0u \u00fd"},"content":{"rendered":"\n<h2 style=\"text-align: justify;\"><em><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi &#8220;<\/span><b>L\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?&#8221;<\/b><span style=\"font-weight: 400;\"> lu\u00f4n nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ef1 quan t\u00e2m t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng. Qua b\u00e0i vi\u1ebft sau, h\u00e3y c\u00f9ng Vieclam.net t\u00ecm hi\u1ec3u k\u1ef9 v\u1ec1 l\u01b0\u01a1ng t\u0103ng ca c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 quy\u1ec1n l\u1ee3i v\u00e0 n\u1eafm r\u00f5 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh theo Lu\u1eadt Lao \u0110\u1ed9ng nh\u00e9!<\/span><\/em><\/h2>\n<h3 style=\"text-align: justify;\"><b>I. L\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo n\u1ed9i dung t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 3 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a Ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP, c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf bao g\u1ed3m:<\/span><\/li>\n<li><i><span style=\"font-weight: 400;\">i) Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\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 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/i><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">i.1) Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\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><\/i><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">i.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\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. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p>\n<figure id=\"attachment_22591\" aria-describedby=\"caption-attachment-22591\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22591\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1.jpg\" alt=\"n\u1ebfu b\u1ea1n th\u1eafc m\u1eafc l\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng th\u00ec c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3.\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140424\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-1-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22591\" class=\"wp-caption-text\">n\u1ebfu b\u1ea1n th\u1eafc m\u1eafc l\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng th\u00ec c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, n\u1ebfu b\u1ea1n th\u1eafc m\u1eafc l\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng th\u00ec c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3. Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd (t\u0103ng ca) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN nh\u01b0ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 m\u00e0 ch\u1ec9 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Lao \u0111\u1ed9ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 NL\u0110 \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n b\u00ecnh th\u01b0\u1eddng do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN s\u1ebd \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 d\u1ef1a tr\u00ean 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 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><strong>V\u00ed d\u1ee5:<\/strong> Ch\u1ecb Nguy\u1ec5n Th\u1ecb 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.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ecb Nguy\u1ec5n Th\u1ecb A l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng, \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng l\u00e0 60.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a ch\u1ecb A l\u00e0: 60.000 \u0111\u1ed3ng\/gi\u1edd &#8211; 40.000 \u0111\u1ed3ng\/gi\u1edd = 20.000 \u0111\u1ed3ng\/gi\u1edd<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ecb Nguy\u1ec5n Th\u1ecb A l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5, \u0111\u01b0\u1ee3c tr\u1ea3 80.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a ch\u1ecb A l\u00e0: 80.000 \u0111\u1ed3ng\/gi\u1edd &#8211; 40.000 \u0111\u1ed3ng\/gi\u1edd = 40.000 \u0111\u1ed3ng\/gi\u1edd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi tr\u1ea3 thu nh\u1eadp cho NL\u0110 th\u00ec ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ghi r\u00f5: Th\u1eddi gian l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 tr\u1ea3 th\u00eam do l\u00e0m th\u00eam gi\u1edd cho NL\u0110. B\u00ean c\u1ea1nh vi\u1ec7c l\u01b0u h\u00e0nh n\u1ed9i b\u1ed9 doanh nghi\u1ec7p th\u00ec b\u1ea3ng k\u00ea n\u00e0y c\u0169ng s\u1ebd ph\u1ea3i xu\u1ea5t tr\u00ecnh n\u1ebfu C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a NL\u0110 kh\u00f4ng qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong ng\u00e0y.<\/span><\/p>\n<figure id=\"attachment_22592\" aria-describedby=\"caption-attachment-22592\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22592\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2.jpg\" alt=\"Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a NL\u0110 kh\u00f4ng qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong ng\u00e0y.\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140433\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-2-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22592\" class=\"wp-caption-text\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a NL\u0110 kh\u00f4ng qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c trong ng\u00e0y<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u00e0 s\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 12 gi\u1edd\/ng\u00e0y, kh\u00f4ng qu\u00e1 30 gi\u1edd\/th\u00e1ng v\u00e0 kh\u00f4ng qu\u00e1 200 gi\u1edd\/n\u0103m, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u00ec s\u1ebd \u00e1p d\u1ee5ng l\u00e0m th\u00eam gi\u1edd nhi\u1ec1u h\u01a1n, tuy nhi\u00ean kh\u00f4ng qu\u00e1 300 gi\u1edd\/n\u0103m.<\/span><\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/vieclam.net\/blog\/truong-day-nghe-cat-toc-o-ha-noi-20904\/\" target=\"_blank\" rel=\"noopener\"><strong>Top 10 tr\u01b0\u1eddng d\u1ea1y ngh\u1ec1 c\u1eaft t\u00f3c \u1edf H\u00e0 N\u1ed9i uy t\u00edn nh\u1ea5t hi\u1ec7n nay<\/strong><\/a><\/p>\n<h3 style=\"text-align: justify;\"><b>II. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 2,3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, th\u00ec c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN v\u1edbi ti\u1ec1n t\u0103ng ca c\u1ee7a NL\u0110 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: center;\"><strong><i>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t.<\/i><\/strong><\/p>\n<figure id=\"attachment_22590\" aria-describedby=\"caption-attachment-22590\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22590\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3.jpg\" alt=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t.\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140414\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-3-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22590\" class=\"wp-caption-text\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo bi\u1ec3u th\u1ee9c l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m 7 b\u1eadc thu\u1ebf. N\u1ebfu nh\u01b0 b\u1eadc thu\u1ebf c\u00e0ng cao th\u00ec thu\u1ebf su\u1ea5t c\u00e0ng l\u1edbn, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; height: 588px;\">\n<tbody>\n<tr style=\"height: 119px;\">\n<td style=\"text-align: center; height: 119px;\">\n<p><b>B\u1eadc thu\u1ebf<\/b><\/p>\n<\/td>\n<td style=\"text-align: center; height: 119px;\">\n<p><b>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng <\/b><b><br \/><\/b><b>(\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng)<\/b><\/p>\n<\/td>\n<td style=\"text-align: center; height: 119px;\">\n<p><b>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/b><b><br \/><\/b><b>(\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng)<\/b><\/p>\n<\/td>\n<td style=\"text-align: center; height: 119px;\">\n<p><b>Thu\u1ebf su\u1ea5t <\/b><b><br \/><\/b><b>(%)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">1<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn 5<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">\u0110\u1ebfn 60<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">5<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">2<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 5 \u0111\u1ebfn 10<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 60 \u0111\u1ebfn 120<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">3<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 10 \u0111\u1ebfn 18<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 120 \u0111\u1ebfn 216<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">15<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">4<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 18 \u0111\u1ebfn 32<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 216 \u0111\u1ebfn 384<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">20<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">5<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 32 \u0111\u1ebfn 52<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 384 \u0111\u1ebfn 624<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">25<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">6<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 52 \u0111\u1ebfn 80<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 624 \u0111\u1ebfn 960<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">30<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 67px;\">\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">7<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 80<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">Tr\u00ean 960<\/span><\/p>\n<\/td>\n<td style=\"text-align: center; height: 67px;\">\n<p><span style=\"font-weight: 400;\">35<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>C\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1: C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp ph\u1ea3i \u0111\u00f3ng thu\u1ebf:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><i>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng &#8211; C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf<\/i><\/strong><\/p>\n<figure id=\"attachment_22586\" aria-describedby=\"caption-attachment-22586\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22586\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7.jpg\" alt=\"Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng - C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140337\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-7-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22586\" class=\"wp-caption-text\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng &#8211; C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ee9c l\u00e0: L\u1ea5y t\u1ed5ng thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c (bao g\u1ed3m l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ngo\u00e0i l\u01b0\u01a1ng) &#8211; tr\u1eeb \u0111i ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2: T\u00ednh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3: C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp ph\u1ea3i \u0111\u00f3ng thu\u1ebf:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><i>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/i><\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4: T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo c\u00f4ng th\u1ee9c:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong><i>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t<\/i><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0m chi ph\u00ed h\u1ee3p l\u00fd cho doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_22589\" aria-describedby=\"caption-attachment-22589\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22589\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4.jpg\" alt=\"L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0m chi ph\u00ed h\u1ee3p l\u00fd cho doanh nghi\u1ec7p.\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140404\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-4-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22589\" class=\"wp-caption-text\">L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0m chi ph\u00ed h\u1ee3p l\u00fd cho doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 60 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi gian t\u0103ng ca \u0111\u01b0\u1ee3c gi\u1edbi h\u1ea1n t\u00f9y v\u00e0o th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c c\u1ee7a NL\u0110. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u1ed5ng s\u1ed1 gi\u1edd t\u0103ng ca kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong 01 ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng quy \u0111\u1ecbnh th\u1eddi gian l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng theo tu\u1ea7n th\u00ec t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u00e0 s\u1ed1 gi\u1edd t\u0103ng ca kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p v\u01b0\u1ee3t qu\u00e1 12 gi\u1edd trong 01 ng\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 32 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng c\u0169ng quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian quy \u0111\u1ecbnh th\u00ec t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u00e0 s\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 12 gi\u1edd trong 01 ng\u00e0y.<\/span><\/li>\n<\/ul>\n<p>Xem th\u00eam: <a href=\"https:\/\/vieclam.net\/blog\/nganh-hot-trong-tuong-lai-2025-1877\/\" target=\"_blank\" rel=\"noopener\"><strong>B\u1eadt m\u00ed 12 ng\u00e0nh HOT trong t\u01b0\u01a1ng lai 2025 \u2013 2030 m\u00e0 b\u1ea1n ph\u1ea3i bi\u1ebft<\/strong><\/a><\/p>\n<h3 style=\"text-align: justify;\"><b>III. Nh\u1eefng l\u01b0u \u00fd khi t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca\u00a0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 \u0111\u00e3 chia s\u1ebb b\u00ean tr\u00ean, thu nh\u1eadp t\u1eeb vi\u1ec7c t\u0103ng ca c\u0169ng \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt Lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC th\u00ec ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do l\u00e0m vi\u1ec7c ban \u0111\u00eam, t\u0103ng ca s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. \u0110i\u1ec1u n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 trong ca l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.\u00a0<\/span><\/p>\n<figure id=\"attachment_22588\" aria-describedby=\"caption-attachment-22588\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22588\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5.jpg\" alt=\"Ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do l\u00e0m vi\u1ec7c ban \u0111\u00eam, t\u0103ng ca s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140355\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-5-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22588\" class=\"wp-caption-text\">Ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do l\u00e0m vi\u1ec7c ban \u0111\u00eam, t\u0103ng ca s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i l\u01b0u \u00fd khi t\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p khi c\u00f3 th\u00eam ti\u1ec1n t\u0103ng ca, l\u00e0m th\u00eam gi\u1edd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c t\u0103ng ca \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do NL\u0110 ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN c\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 \u2013 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f2n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 b\u00ecnh th\u01b0\u1eddng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_22587\" aria-describedby=\"caption-attachment-22587\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22587\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6.jpg\" alt=\"Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 b\u00ecnh th\u01b0\u1eddng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140346\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-6-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22587\" class=\"wp-caption-text\">Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 b\u00ecnh th\u01b0\u1eddng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p khi c\u00f3 ti\u1ec1n t\u0103ng ca, ch\u00fang ta c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc \u0111\u00f3 l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u00ednh t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u00ednh ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u00ednh ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f2n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">T\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u00e1p d\u1ee5ng cho ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f2n l\u1ea1i b\u1eb1ng c\u00e1ch nh\u00e2n ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca c\u00f2n l\u1ea1i v\u1edbi thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc thu\u1ebf m\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a NL\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: NL\u0110 l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng, c\u00f3 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 5.000.000 \u0111\u1ed3ng\/th\u00e1ng. Trong th\u00e1ng 10\/2024, NL\u0110 l\u00e0m th\u00eam 10 gi\u1edd, m\u1ed7i gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 100.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00ec ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd c\u1ee7a NL\u0110 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo gi\u1edd = 100.000 \u0111\u1ed3ng\/gi\u1edd * 10 gi\u1edd = 1.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng = 5.000.000 \u0111\u1ed3ng\/th\u00e1ng\/22 ng\u00e0y\/th\u00e1ng * 10 gi\u1edd\/ng\u00e0y = 238.095 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN = 1.000.000 \u0111\u1ed3ng &#8211; 238.095 \u0111\u1ed3ng = 761.905 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd c\u00f2n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN = 1.000.000 \u0111\u1ed3ng &#8211; 761.905 \u0111\u1ed3ng = 238.095 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, ti\u1ec1n thu\u1ebf TNCN m\u00e0 NL\u0110 n\u00e0y s\u1ebd ph\u1ea3i n\u1ed9p = 238.095 \u0111\u1ed3ng * 20% = 47.619 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>IV. Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi li\u00ean quan<\/b><\/h3>\n<h4 style=\"text-align: justify;\"><b>1. Ti\u1ec1n l\u00e0m th\u00eam v\u01b0\u1ee3t 200 gi\u1edd m\u1ed9t n\u0103m c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo c\u01a1 quan Thu\u1ebf th\u00ec t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 gi\u1edd l\u00e0m th\u00eam theo lu\u1eadt Lao \u0111\u1ed9ng t\u1ea1i \u0110i\u1ec1u 106 c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng n\u0103m 2012: T\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200 gi\u1edd\/n\u0103m, tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng qu\u00e1 300 gi\u1edd\/n\u0103m. N\u1ebfu ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng vi ph\u1ea1m quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt. Do \u0111\u00f3, ph\u1ea7n thu nh\u1eadp c\u1ee7a NL\u0110 t\u1eeb ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca, l\u00e0m vi\u1ec7c ban \u0111\u00eam s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu s\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 200 gi\u1edd\/n\u0103m theo quy \u0111\u1ecbnh.<\/span><\/p>\n<figure id=\"attachment_22585\" aria-describedby=\"caption-attachment-22585\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22585\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8.jpg\" alt=\"S\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 200 gi\u1edd\/n\u0103m theo quy \u0111\u1ecbnh\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140328\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-8-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22585\" class=\"wp-caption-text\">S\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 200 gi\u1edd\/n\u0103m theo quy \u0111\u1ecbnh<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><b>2. Ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u1ee7a NL\u0110 c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u0169ng s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN. Nh\u01b0ng vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf TNCN cho ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a lu\u1eadt thu\u1ebf v\u00e0 t\u00f9y v\u00e0o t\u1eebng c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<figure id=\"attachment_22584\" aria-describedby=\"caption-attachment-22584\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-22584\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9.jpg\" alt=\"Ti\u1ec1n ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u0169ng s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140317\/tien-luong-tang-ca-co-tinh-thue-tncn-khong-9-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22584\" class=\"wp-caption-text\">Ti\u1ec1n ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u0169ng c\u0169ng s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN, t\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1eddi k\u1ebft<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean tr\u00ean l\u00e0 chia s\u1ebb c\u1ee7a <strong><a href=\"https:\/\/vieclam.net\/\" target=\"_blank\" rel=\"noopener\">Vieclam.net<\/a><\/strong> nh\u1eb1m gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc <\/span><b>l\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/b><span style=\"font-weight: 400;\"> c\u1ee7a r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 g\u1eedi \u0111\u1ebfn \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch. \u0110\u1eebng qu\u00ean truy c\u1eadp Vieclam.net \u0111\u1ec3 t\u00ecm hi\u1ec3u th\u00eam nh\u1eefng ki\u1ebfn th\u1ee9c v\u1ec1 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 nh\u1eefng vi\u1ec7c l\u00e0m hot nh\u1ea5t, l\u01b0\u01a1ng h\u1ea5p d\u1eabn tr\u00ean kh\u1eafp c\u00e1c t\u1ec9nh th\u00e0nh to\u00e0n qu\u1ed1c nh\u00e9.<\/span><\/p>\n<p style=\"text-align: right;\"><em>Ngu\u1ed3n: T\u1ed5ng h\u1ee3p<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Xem th\u00eam:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/vieclam.net\/blog\/luong-theo-doanh-thu-22397\/\" target=\"_blank\" rel=\"noopener\"><strong>L\u01b0\u01a1ng theo doanh thu l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo doanh thu<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/vieclam.net\/blog\/nghi-khong-phep-bao-nhieu-ngay-thi-bi-sa-thai-22391\/\" target=\"_blank\" rel=\"noopener\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 kh\u00f4ng ph\u00e9p bao nhi\u00eau ng\u00e0y th\u00ec b\u1ecb sa th\u1ea3i?<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi &#8220;L\u01b0\u01a1ng t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?&#8221; lu\u00f4n nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ef1 quan t\u00e2m t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng. Qua b\u00e0i vi\u1ebft sau, h\u00e3y c\u00f9ng Vieclam.net t\u00ecm hi\u1ec3u k\u1ef9 v\u1ec1 l\u01b0\u01a1ng t\u0103ng ca c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd \u0111\u1ec3 kh\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":28,"featured_media":22593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"categories":[4,9],"tags":[],"class_list":{"0":"post-22575","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-meo-tim-viec","8":"category-quyen-loi-can-biet"},"acf":[],"featured_image_src":"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/28140442\/tien-luong-tang-ca-co-tinh-thue-tncn-khong.jpg","author_info":{"display_name":"\u0110inh C\u1ea9m T\u00fa","author_link":"https:\/\/vieclam.net\/blog\/author\/tu-dinh\/"},"_links":{"self":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/22575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/users\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/comments?post=22575"}],"version-history":[{"count":9,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/22575\/revisions"}],"predecessor-version":[{"id":22610,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/22575\/revisions\/22610"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/media\/22593"}],"wp:attachment":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/media?parent=22575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/categories?post=22575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/tags?post=22575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}