{"id":61631,"date":"2026-03-20T15:34:49","date_gmt":"2026-03-20T08:34:49","guid":{"rendered":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/?p=61631"},"modified":"2026-05-28T16:31:48","modified_gmt":"2026-05-28T09:31:48","slug":"tien-tang-ca-co-tinh-thue-khong","status":"publish","type":"post","link":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html","title":{"rendered":"Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? Gi\u1ea3i \u0111\u00e1p t\u1eeb A-Z?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">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:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Tien_tang_ca_co_tinh_thue_TNCN_khong_theo_quy_dinh_phap_luat_2026\" >Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Cach_xac_dinh_phan_tien_tang_ca_duoc_mien_thue_TNCN\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Cong_thuc_tach_biet_phan_luong_tinh_thue_va_mien_thue_la_gi\" >C\u00f4ng th\u1ee9c t\u00e1ch bi\u1ec7t ph\u1ea7n l\u01b0\u01a1ng t\u00ednh thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Quy_dinh_ve_tien_luong_lam_viec_ban_dem_va_lam_them_gio_2026\" >Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Vi_du_chi_tiet_cach_tinh_thue_TNCN_khi_co_tien_tang_ca\" >V\u00ed d\u1ee5 chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n t\u0103ng ca?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Muc_giam_tru_gia_canh_moi_nhat_ap_dung_tu_nam_2026\" >M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Tai_sao_doanh_nghiep_phai_lap_bang_ke_luong_tang_ca_chi_tiet\" >T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea l\u01b0\u01a1ng t\u0103ng ca chi ti\u1ebft?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Tien_lam_them_vuot_200_gio_mot_nam_co_duoc_mien_thue_TNCN_khong\" >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?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Phu_cap_ca_dem_co_tinh_thue_TNCN_khong\" >Ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Meo_giup_nguoi_lao_dong_tu_kiem_tra_thue_TNCN_cho_tien_tang_ca\" >M\u1eb9o gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 ki\u1ec3m tra thu\u1ebf TNCN cho ti\u1ec1n t\u0103ng ca?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Tam_quan_trong_cua_viec_hieu_luat_thue_khi_tim_viec_lam\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c hi\u1ec3u lu\u1eadt thu\u1ebf khi t\u00ecm vi\u1ec7c l\u00e0m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tien-tang-ca-co-tinh-thue-khong.html\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\"><em>Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng hi\u1ec7n nay, ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng l\u00e0 th\u1eafc m\u1eafc chung c\u1ee7a r\u1ea5t nhi\u1ec1u anh ch\u1ecb em mu\u1ed1n gia t\u0103ng thu nh\u1eadp. Th\u1ef1c t\u1ebf, <\/em><strong><em>ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN<\/em><\/strong><em> \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng ph\u1ea7n th\u00f9 lao tr\u1ea3 cao h\u01a1n (ch\u00eanh l\u1ec7ch h\u1ec7 s\u1ed1) do l\u00e0m th\u00eam gi\u1edd s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u00e0n to\u00e0n. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c <\/em><strong><em>ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN<\/em><\/strong><em> hay kh\u00f4ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n ph\u00e2n t\u00e1ch r\u00f5 gi\u1eefa thu nh\u1eadp gi\u1edd h\u00e0nh ch\u00ednh v\u00e0 kho\u1ea3n th\u01b0\u1edfng th\u00eam ngo\u00e0i gi\u1edd. Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 <\/em><strong><em>ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN<\/em><\/strong><em> gi\u00fap b\u1ea1n t\u1ef1 tin ki\u1ec3m so\u00e1t b\u1ea3ng l\u01b0\u01a1ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn t\u1ea1i <\/em><strong><em>Vi\u1ec7c L\u00e0m T\u1ed1t<\/em><\/strong><em>.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tien_tang_ca_co_tinh_thue_TNCN_khong_theo_quy_dinh_phap_luat_2026\"><\/span><strong>Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, ch\u00fang ta c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. Lu\u1eadt quy \u0111\u1ecbnh r\u00f5: 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 l\u00e0m vi\u1ec7c trong gi\u1edd h\u00e0nh ch\u00ednh s\u1ebd thu\u1ed9c di\u1ec7n <strong>\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u tin \u0111\u0103ng t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, c\u00e1c c\u00f4ng vi\u1ec7c ph\u1ed5 th\u00f4ng nh\u01b0 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean kho hay t\u00e0i x\u1ebf giao h\u00e0ng th\u01b0\u1eddng xuy\u00ean c\u00f3 ph\u00e1t sinh gi\u1edd l\u00e0m th\u00eam. Vi\u1ec7c hi\u1ec3u r\u1eb1ng ch\u1ec9 c\u00f3 &#8220;ph\u1ea7n ch\u00eanh l\u1ec7ch&#8221; \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1ebd gi\u00fap b\u1ea1n kh\u00f4ng b\u1ecb b\u1ee1 ng\u1ee1 khi th\u1ea5y t\u1ed5ng thu nh\u1eadp t\u0103ng ca v\u1eabn b\u1ecb c\u1ed9ng v\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf m\u1ed9t ph\u1ea7n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_phan_tien_tang_ca_duoc_mien_thue_TNCN\"><\/span><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i l\u00e0 b\u1ea1n ph\u1ea3i &#8220;b\u00f3c t\u00e1ch&#8221; kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c khi t\u0103ng ca th\u00e0nh hai ph\u1ea7n ri\u00eang bi\u1ec7t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tach_biet_phan_luong_tinh_thue_va_mien_thue_la_gi\"><\/span><strong>C\u00f4ng th\u1ee9c t\u00e1ch bi\u1ec7t ph\u1ea7n l\u01b0\u01a1ng t\u00ednh thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Gi\u1ea3 s\u1eed m\u1ee9c l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a b\u1ea1n l\u00e0 40.000 VN\u0110\/gi\u1edd. Theo quy \u0111\u1ecbnh, khi l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng, b\u1ea1n \u0111\u01b0\u1ee3c tr\u1ea3 \u00edt nh\u1ea5t 150% l\u01b0\u01a1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 60.000 VN\u0110\/gi\u1edd.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ph\u1ea7n t\u00ednh thu\u1ebf:<\/strong> 40.000 VN\u0110 (b\u1eb1ng m\u1ee9c gi\u1edd l\u00e0m b\u00ecnh th\u01b0\u1eddng).<\/li>\n\n\n\n<li><strong>Ph\u1ea7n mi\u1ec5n thu\u1ebf:<\/strong> 20.000 VN\u0110 (kho\u1ea3n ch\u00eanh l\u1ec7ch 50% th\u01b0\u1edfng th\u00eam do l\u00e0m ngo\u00e0i gi\u1edd).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u01b0\u01a1ng t\u1ef1, n\u1ebfu b\u1ea1n l\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 300% l\u01b0\u01a1ng (120.000 VN\u0110\/gi\u1edd), th\u00ec ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1ebd l\u00e0 80.000 VN\u0110\/gi\u1edd. Nh\u01b0 v\u1eady, ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? \u0110\u00e1p \u00e1n l\u00e0: <strong>T\u00ednh thu\u1ebf tr\u00ean ph\u1ea7n \u0111\u01a1n gi\u00e1 g\u1ed1c v\u00e0 mi\u1ec5n thu\u1ebf tr\u00ean ph\u1ea7n h\u1ec7 s\u1ed1 nh\u00e2n th\u00eam.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m C\u00f4ng nh\u00e2n\/Lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/132222654.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/CjORYOZ9aPrdNWrbnnfSYvsF50zVnc1kV1psBtWo-S4\/preset:listing\/plain\/8eebe0283f5690277d3826c3797892d7-2993094090940553677.jpg\" alt=\"\ud83d\udce2 Q12 - H\u00d3C M\u00d4N TUY\u1ec2N LAO \u0110\u1ed8NG PH\u1ed4 TH\u00d4NG\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/132222654.htm\" target=\"_blank\">\n                                \ud83d\udce2 Q12 &#8211; H\u00d3C M\u00d4N TUY\u1ec2N LAO \u0110\u1ed8NG PH\u1ed4 TH\u00d4NG                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 15 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">9 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn 12<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-lien-chieu-da-nang\/133790561.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/ToOiZ0bQkwd9XYof3T7G5Wu0WaFRaQ95tYLezZOoDuw\/preset:listing\/plain\/fcc73c40b86dd58e9cedd8aa0ea61eb5-2994977908835668848.jpg\" alt=\"C\u00f4ng nh\u00e2n v\u1eadn h\u00e0nh thi\u1ebft b\u1ecb v\u00e0 \u0111\u00f3ng g\u00f3i\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-lien-chieu-da-nang\/133790561.htm\" target=\"_blank\">\n                                C\u00f4ng nh\u00e2n v\u1eadn h\u00e0nh thi\u1ebft b\u1ecb v\u00e0 \u0111\u00f3ng g\u00f3i                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 12 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">9 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn Li\u00ean Chi\u1ec3u<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-6-tp-ho-chi-minh\/133835150.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/3KvGN7_99jGn4Yh9qs-WC5azX9EhZlSTCvsrY9tYNzY\/preset:listing\/plain\/03dd17439c1975aae2be6843fd165c97-2995304603931825008.jpg\" alt=\"[HCM] TUY\u1ec2N C\u00d4NG NH\u00c2N S\u01a0 CH\u1ebe &#038; CH\u1ebe BI\u1ebeN TH\u1ef0C PH\u1ea8M\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-6-tp-ho-chi-minh\/133835150.htm\" target=\"_blank\">\n                                [HCM] TUY\u1ec2N C\u00d4NG NH\u00c2N S\u01a0 CH\u1ebe &#038; CH\u1ebe BI\u1ebeN TH\u1ef0C PH\u1ea8M                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 10 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">10 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn 6<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-binh-tan-tp-ho-chi-minh\/133358508.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/MqKW5FPlb0zYd2rZIA0maGlnlXqf-CQXh4KCuOdn8Fg\/preset:listing\/plain\/e390920e7042f9ad49a958e94104a6de-2991653584644348068.jpg\" alt=\"[B\u00ecnh T\u00e2n] Tuy\u1ec3n 10 NAM c\u00f4ng nh\u00e2n ph\u1ee5 kho\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-binh-tan-tp-ho-chi-minh\/133358508.htm\" target=\"_blank\">\n                                [B\u00ecnh T\u00e2n] Tuy\u1ec3n 10 NAM c\u00f4ng nh\u00e2n ph\u1ee5 kho                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 12 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">10 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn B\u00ecnh T\u00e2n<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-7-tp-ho-chi-minh\/116869638.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/1Xj0aViSM6qBYdA8VPyKlZPKZOb-VQNzoX0G_p7e7NY\/preset:listing\/plain\/304580631cedc80fa62e29c3fe5105be-2913927178025655570.jpg\" alt=\"TUY\u1ec2N LDPT L\u01af\u01a0NG TR\u00caN 9TR _ BAO \u0102N\u1ede_XE \u0110\u01afA\u0110\u00d3N_CCCD\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-7-tp-ho-chi-minh\/116869638.htm\" target=\"_blank\">\n                                TUY\u1ec2N LDPT L\u01af\u01a0NG TR\u00caN 9TR _ BAO \u0102N\u1ede_XE \u0110\u01afA\u0110\u00d3N_CCCD                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 14 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">10 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn 7<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tien_luong_lam_viec_ban_dem_va_lam_them_gio_2026\"><\/span><strong>Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam v\u00e0 l\u00e0m th\u00eam gi\u1edd 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, th\u1eddi gian l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng qu\u00e1 8 gi\u1edd\/ng\u00e0y v\u00e0 48 gi\u1edd\/tu\u1ea7n. Th\u1eddi gian l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb 22 gi\u1edd \u0111\u1ebfn 06 gi\u1edd s\u00e1ng h\u00f4m sau.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u01a1n gi\u00e1 th\u1ef1c tr\u1ea3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ng\u00e0y th\u01b0\u1eddng:<\/strong> \u00cdt nh\u1ea5t b\u1eb1ng 150%.<\/li>\n\n\n\n<li><strong>Ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n:<\/strong> \u00cdt nh\u1ea5t b\u1eb1ng 200%.<\/li>\n\n\n\n<li><strong>Ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft:<\/strong> \u00cdt nh\u1ea5t b\u1eb1ng 300% (ch\u01b0a k\u1ec3 l\u01b0\u01a1ng ng\u00e0y l\u1ec5 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng).<\/li>\n\n\n\n<li><strong>L\u00e0m vi\u1ec7c ca \u0111\u00eam:<\/strong> \u0110\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t b\u1eb1ng 30% l\u01b0\u01a1ng ng\u00e0y b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c h\u1ec7 s\u1ed1 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n t\u00ednh \u0111\u00fang l\u01b0\u01a1ng m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69-1024x683.png\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 ca \u0111\u00eam\" class=\"wp-image-61634\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/9bc99b8a-69.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Quy \u0111\u1ecbnh v\u1ec1 l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 ca \u0111\u00eam<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_du_chi_tiet_cach_tinh_thue_TNCN_khi_co_tien_tang_ca\"><\/span><strong>V\u00ed d\u1ee5 chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n t\u0103ng ca?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e3y c\u00f9ng xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ch\u1ecb Trang trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu nh\u1eadp th\u00e1ng:<\/strong> 25.000.000 VN\u0110.<\/li>\n\n\n\n<li><strong>T\u0103ng ca ng\u00e0y th\u01b0\u1eddng:<\/strong> 8 gi\u1edd (h\u1ec7 s\u1ed1 150%).<\/li>\n\n\n\n<li><strong>L\u01b0\u01a1ng gi\u1edd b\u00ecnh th\u01b0\u1eddng:<\/strong> Kho\u1ea3ng 142.045 VN\u0110\/gi\u1edd.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 1: T\u00ednh ti\u1ec1n t\u0103ng ca (OT) th\u1ef1c nh\u1eadn<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5ng ti\u1ec1n OT = 8 gi\u1edd x 142.045 x 150% = 1.704.545 VN\u0110.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 2: Ph\u00e2n r\u00e3 \u0111\u1ec3 t\u00ednh thu\u1ebf<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea7n ch\u1ecbu thu\u1ebf (g\u1ed1c 100%): 8 gi\u1edd x 142.045 = 1.136.360 VN\u0110.<\/li>\n\n\n\n<li>Ph\u1ea7n mi\u1ec5n thu\u1ebf (ch\u00eanh l\u1ec7ch 50%): 8 gi\u1edd x 142.045 x 50% = 568.181 VN\u0110.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u01b0\u1edbc 3: T\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = (L\u01b0\u01a1ng ch\u00ednh + T\u1ed5ng ti\u1ec1n OT) &#8211; Ph\u1ea7n mi\u1ec5n thu\u1ebf = 26.136.366 VN\u0110.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi (15,5 tri\u1ec7u cho b\u1ea3n th\u00e2n) v\u00e0 b\u1ea3o hi\u1ec3m, ch\u1ecb Trang s\u1ebd n\u1ed9p thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m T\u00e0i x\u1ebf\/Giao nh\u1eadn t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-bau-bang-binh-duong\/133808416.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/SljhjuhoQcuC7qS3NZi5fpYuZy1C5KlXLfEDGZkZu7w\/preset:listing\/plain\/b8662fe981ccb2b845e309e308655d76-2995113520154465136.jpg\" alt=\"[B\u01afU \u0110I\u1ec6N TPHCM] tuy\u1ec3n shipper xe m\u00e1y \u1edf B\u00ecnh D\u01b0\u01a1ng\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-bau-bang-binh-duong\/133808416.htm\" target=\"_blank\">\n                                [B\u01afU \u0110I\u1ec6N TPHCM] tuy\u1ec3n shipper xe m\u00e1y \u1edf B\u00ecnh D\u01b0\u01a1ng                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 20 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">10 gi\u1edd tr\u01b0\u1edbc Huy\u1ec7n B\u00e0u B\u00e0ng<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-tan-phu-tp-ho-chi-minh\/133524474.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/0GzcbUBV6VuGN6gakN4R3rrDTphqkBAIo2PVJkG7GGI\/preset:listing\/plain\/2b8e52756a57968068740faa52bc9877-2992941462921344525.jpg\" alt=\"Tuy\u1ec3n T\u00e0i X\u1ebf Xe T\u1ea3i Giao H\u00e0ng - B\u1eb1ng B2 tr\u1edf l\u00ean\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-tan-phu-tp-ho-chi-minh\/133524474.htm\" target=\"_blank\">\n                                Tuy\u1ec3n T\u00e0i X\u1ebf Xe T\u1ea3i Giao H\u00e0ng &#8211; B\u1eb1ng B2 tr\u1edf l\u00ean                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 20 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">10 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn T\u00e2n Ph\u00fa<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-tan-uyen-binh-duong\/133650309.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/UY2D0qxbNWE3ILHqLBqcrEIJvdOyjBAkRRhTMqtfNl0\/preset:listing\/plain\/61d6cd544dc85e3d46ef2f8f8456deed-2993926439314932362.jpg\" alt=\"T\u00c2N UY\u00caN TUY\u1ec2N D\u1ee4NG SHIPPER THU NH\u1eacP L\u00caN \u0110\u1ebeN 20M\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-tan-uyen-binh-duong\/133650309.htm\" target=\"_blank\">\n                                T\u00c2N UY\u00caN TUY\u1ec2N D\u1ee4NG SHIPPER THU NH\u1eacP L\u00caN \u0110\u1ebeN 20M                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 20 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">11 gi\u1edd tr\u01b0\u1edbc Th\u1ecb x\u00e3 T\u00e2n Uy\u00ean<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-hoang-mai-ha-noi\/133801593.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"\" alt=\"NH\u00c2N VI\u00caN L\u1ea4Y H\u00c0NG thu nh\u1eadp 25 Tri\u1ec7u, \u0111i l\u00e0m ngay\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-hoang-mai-ha-noi\/133801593.htm\" target=\"_blank\">\n                                NH\u00c2N VI\u00caN L\u1ea4Y H\u00c0NG thu nh\u1eadp 25 Tri\u1ec7u, \u0111i l\u00e0m ngay                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 30 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">11 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn Ho\u00e0ng Mai<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/133819533.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/nk_c067utL5j4i3cj4GlcHovm87eFbBzUF3WuFiKAYA\/preset:listing\/plain\/cd67760e69ba8a2a7493674b3e25eb17-2995224596948505456.jpg\" alt=\"[QU\u1eacN 12] NH\u00c2N VI\u00caN GIAO H\u00c0NG CH\u1ea0Y TUY\u1ebeN C\u1ed0 \u0110\u1ecaNH\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/133819533.htm\" target=\"_blank\">\n                                [QU\u1eacN 12] NH\u00c2N VI\u00caN GIAO H\u00c0NG CH\u1ea0Y TUY\u1ebeN C\u1ed0 \u0110\u1ecaNH                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 20 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">12 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn 12<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muc_giam_tru_gia_canh_moi_nhat_ap_dung_tu_nam_2026\"><\/span><strong>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1eeb ng\u00e0y 01\/01\/2026, Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15 \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c nhi\u1ec1u thu nh\u1eadp h\u01a1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong> 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/li>\n\n\n\n<li><strong>M\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/strong> 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed3ng th\u1eddi, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n c\u0169ng \u0111\u01b0\u1ee3c r\u00fat g\u1ecdn t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n <strong>5 b\u1eadc<\/strong> (5%, 10%, 20%, 30%, 35%). S\u1ef1 thay \u0111\u1ed5i n\u00e0y k\u1ebft h\u1ee3p v\u1edbi ph\u1ea7n ti\u1ec1n t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1ebd gi\u00fap t\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p gi\u1ea3m \u0111i \u0111\u00e1ng k\u1ec3 so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_phai_lap_bang_ke_luong_tang_ca_chi_tiet\"><\/span><strong>T\u1ea1i sao doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea l\u01b0\u01a1ng t\u0103ng ca chi ti\u1ebft?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 ph\u1ea7n thu nh\u1eadp l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn l\u00e0 mi\u1ec5n thu\u1ebf, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5: kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 theo gi\u1edd b\u00ecnh th\u01b0\u1eddng v\u00e0 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u tin \u0111\u0103ng t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, c\u00e1c doanh nghi\u1ec7p uy t\u00edn lu\u00f4n minh b\u1ea1ch b\u1ea3ng k\u00ea n\u00e0y trong phi\u1ebfu l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng. B\u1ea3ng k\u00ea n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 c\u01a1 quan thu\u1ebf ki\u1ec3m tra m\u00e0 c\u00f2n l\u00e0 &#8220;t\u1edd gi\u1ea5y b\u1ea3o hi\u1ec3m&#8221; gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng y\u00ean t\u00e2m r\u1eb1ng m\u00ecnh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u00fang quy\u1ec1n l\u1ee3i mi\u1ec5n thu\u1ebf theo ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71-1024x683.png\" alt=\"K\u1ebf to\u00e1n \u0111ang gi\u1ea3i th\u00edch b\u1ea3ng k\u00ea l\u01b0\u01a1ng cho c\u00f4ng vi\u00ean ch\u1ee9c\" class=\"wp-image-61636\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/05afb785-71.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">T\u1ea7m quan tr\u1ecdng c\u1ee7a minh b\u1ea1ch b\u1ea3ng k\u00ea l\u01b0\u01a1ng<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tien_lam_them_vuot_200_gio_mot_nam_co_duoc_mien_thue_TNCN_khong\"><\/span><strong>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?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 m\u1ed9t l\u01b0u \u00fd c\u1ef1c k\u1ef3 quan tr\u1ecdng. Theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, s\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 200 gi\u1edd\/n\u0103m (ho\u1eb7c 300 gi\u1edd\/n\u0103m v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam v\u01b0\u1ee3t qu\u00e1 h\u1ea1n m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ph\u1ea7n thu nh\u1eadp t\u1eeb s\u1ed1 gi\u1edd v\u01b0\u1ee3t m\u1ee9c n\u00e0y <strong>s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong>. C\u01a1 quan thu\u1ebf ch\u1ec9 ch\u1ea5p nh\u1eadn mi\u1ec5n thu\u1ebf cho ph\u1ea7n ch\u00eanh l\u1ec7ch trong ph\u1ea1m vi s\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u1ee3p ph\u00e1p. Do \u0111\u00f3, anh ch\u1ecb em khi t\u0103ng ca c\u1ea7n ch\u00fa \u00fd c\u00e2n \u0111\u1ed1i th\u1eddi gian \u0111\u1ec3 v\u1eeba \u0111\u1ea3m b\u1ea3o s\u1ee9c kh\u1ecfe, v\u1eeba t\u1ed1i \u01b0u quy\u1ec1n l\u1ee3i thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phu_cap_ca_dem_co_tinh_thue_TNCN_khong\"><\/span><strong>Ph\u1ee5 c\u1ea5p ca \u0111\u00eam c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1ec1 nguy\u00ean t\u1eafc, ph\u1ee5 c\u1ea5p ca \u0111\u00eam l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng n\u00ean v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN. Tuy nhi\u00ean, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 l\u00e0m th\u00eam gi\u1edd, ch\u1ec9 c\u00f3 <strong>ph\u1ea7n ch\u00eanh l\u1ec7ch<\/strong> gi\u1eefa ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m ng\u00e0y b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo m\u1ee9c l\u00e0m ng\u00e0y b\u00ecnh th\u01b0\u1eddng v\u1eabn ph\u1ea3i c\u1ed9ng v\u00e0o t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meo_giup_nguoi_lao_dong_tu_kiem_tra_thue_TNCN_cho_tien_tang_ca\"><\/span><strong>M\u1eb9o gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 ki\u1ec3m tra thu\u1ebf TNCN cho ti\u1ec1n t\u0103ng ca?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 kh\u00f4ng b\u1ecb &#8220;m\u1ea5t ti\u1ec1n oan&#8221;, b\u1ea1n n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau m\u1ed7i khi nh\u1eadn l\u01b0\u01a1ng:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Ki\u1ec3m tra phi\u1ebfu l\u01b0\u01a1ng:<\/strong> Xem c\u00f4ng ty c\u00f3 b\u00f3c t\u00e1ch ri\u00eang ph\u1ea7n &#8220;L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd&#8221; v\u00e0 &#8220;Ph\u1ea7n ch\u00eanh l\u1ec7ch mi\u1ec5n thu\u1ebf&#8221; hay kh\u00f4ng.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i chi\u1ebfu h\u1ec7 s\u1ed1:<\/strong> X\u00e1c \u0111\u1ecbnh m\u00ecnh l\u00e0m th\u00eam v\u00e0o ng\u00e0y th\u01b0\u1eddng (150%), ng\u00e0y ngh\u1ec9 (200%) hay l\u1ec5 (300%) \u0111\u1ec3 t\u00ednh \u0111\u00fang ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c tr\u1eeb ra tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/li>\n\n\n\n<li><strong>S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3:<\/strong> T\u1eadn d\u1ee5ng c\u00e1c \u1ee9ng d\u1ee5ng nh\u01b0 eTax Mobile \u0111\u1ec3 theo d\u00f5i thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p trong n\u0103m.<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70-1024x683.png\" alt=\"Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1eed d\u1ee5ng \u0111i\u1ec7n tho\u1ea1i \u0111\u1ec3 ki\u1ec3m tra thu\u1ebf tr\u00ean \u1ee9ng d\u1ee5ng eTax Mobile\" class=\"wp-image-61635\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/03\/ad6bb56f-70.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Theo d\u00f5i thu\u1ebf TNCN c\u00e1 nh\u00e2n<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_hieu_luat_thue_khi_tim_viec_lam\"><\/span><strong>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c hi\u1ec3u lu\u1eadt thu\u1ebf khi t\u00ecm vi\u1ec7c l\u00e0m?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Trong th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng 2026, c\u00e1c doanh nghi\u1ec7p t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong> ng\u00e0y c\u00e0ng ch\u00fa tr\u1ecdng \u0111\u1ebfn ph\u00fac l\u1ee3i v\u00e0 s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh. M\u1ed9t c\u00f4ng ty hi\u1ec3u lu\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang vi\u1ec7c mi\u1ec5n thu\u1ebf cho ti\u1ec1n t\u0103ng ca s\u1ebd gi\u00fap thu nh\u1eadp th\u1ef1c nh\u1eadn (Net) c\u1ee7a b\u1ea1n cao h\u01a1n h\u1eb3n. Khi ph\u1ecfng v\u1ea5n, \u0111\u1eebng ng\u1ea1i h\u1ecfi v\u1ec1 c\u00e1ch th\u1ee9c t\u00ednh l\u01b0\u01a1ng v\u00e0 b\u00f3c t\u00e1ch thu\u1ebf t\u0103ng ca \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i t\u1ed1t nh\u1ea5t cho b\u1ea3n th\u00e2n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>K\u1ebft lu\u1eadn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f3m l\u1ea1i, c\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi <strong>ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/strong> ch\u00ednh l\u00e0: <strong>C\u00d3<\/strong> \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng g\u1ed1c v\u00e0 <strong>KH\u00d4NG<\/strong> \u0111\u1ed1i v\u1edbi ph\u1ea7n th\u00f9 lao tr\u1ea3 th\u00eam. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 5 b\u1eadc m\u1edbi v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 15,5 tri\u1ec7u \u0111\u1ed3ng t\u1eeb n\u0103m 2026 s\u1ebd gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n m\u1ed9t c\u00e1ch th\u00f4ng minh, \u0111\u1ea3m b\u1ea3o m\u1ecdi n\u1ed7 l\u1ef1c l\u00e0m th\u00eam gi\u1edd \u0111\u1ec1u mang l\u1ea1i gi\u00e1 tr\u1ecb x\u1ee9ng \u0111\u00e1ng nh\u1ea5t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e3y lu\u00f4n ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh b\u1eb1ng c\u00e1ch t\u00ecm hi\u1ec3u k\u1ef9 b\u1ea3ng l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng v\u00e0 l\u1ef1a ch\u1ecdn nh\u1eefng \u0111\u01a1n v\u1ecb tuy\u1ec3n d\u1ee5ng uy t\u00edn, minh b\u1ea1ch trong c\u00e1c kho\u1ea3n chi tr\u1ea3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t c\u00f4ng vi\u1ec7c c\u00f3 m\u1ee9c l\u01b0\u01a1ng h\u1ea5p d\u1eabn, ch\u1ebf \u0111\u1ed9 t\u0103ng ca r\u00f5 r\u00e0ng v\u00e0 minh b\u1ea1ch v\u1ec1 thu\u1ebf \u0111\u1ec3 b\u1ee9t ph\u00e1 thu nh\u1eadp? H\u00e3y truy c\u1eadp ngay <\/strong><a href=\"https:\/\/www.vieclamtot.com\/viec-lam\"><strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong><\/a><strong> \u0111\u1ec3 k\u1ebft n\u1ed1i v\u1edbi h\u00e0ng ng\u00e0n nh\u00e0 tuy\u1ec3n d\u1ee5ng uy t\u00edn, th\u00f4ng tin l\u01b0\u01a1ng th\u01b0\u1edfng minh b\u1ea1ch v\u00e0 b\u1eaft \u0111\u1ea7u h\u00e0nh tr\u00ecnh s\u1ef1 nghi\u1ec7p th\u00e0nh c\u00f4ng c\u1ee7a m\u00ecnh ngay h\u00f4m nay!<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background has-link-color has-large-font-size has-text-align-center has-custom-font-size wp-element-button\" href=\"https:\/\/www.vieclamtot.com\/viec-lam\" style=\"border-style:none;border-width:0px;border-top-left-radius:12px;border-top-right-radius:12px;border-bottom-left-radius:12px;border-bottom-right-radius:12px;color:#075ce3;background-color:#fce000;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\"><strong>\u1ee8ng TUY\u1ec2N ngaY h\u00f4m nay!<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>B\u00e0i vi\u1ebft t\u01b0 v\u1ea5n n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m. M\u1ecdi s\u1ed1 li\u1ec7u, m\u1ee9c l\u01b0\u01a1ng ho\u1eb7c m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c n\u00eau trong b\u00e0i vi\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 li\u1ec7u tin \u0111\u0103ng tuy\u1ec3n d\u1ee5ng tr\u00ean h\u1ec7 th\u1ed1ng Vi\u1ec7c L\u00e0m T\u1ed1t v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t b\u1ea3n. V\u00ec \u0111\u1eb7c th\u00f9 th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng lu\u00f4n thay \u0111\u1ed5i, th\u00f4ng tin c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u00e0n c\u1ea3nh th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m kh\u00e1c. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c cung c\u1ea5p kh\u00f4ng thay th\u1ebf cho c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh ho\u1eb7c l\u1eddi khuy\u00ean chuy\u00ean m\u00f4n t\u1eeb c\u00e1c chuy\u00ean gia \u0111\u00e0o t\u1ea1o v\u00e0 t\u01b0 v\u1ea5n ngh\u1ec1 nghi\u1ec7p. Vi\u1ec7c L\u00e0m T\u1ed1t kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh ho\u00e0n thi\u1ec7n tuy\u1ec7t \u0111\u1ed1i c\u1ee7a th\u00f4ng tin v\u00e0 kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho b\u1ea5t k\u1ef3 k\u1ebft qu\u1ea3 n\u00e0o ph\u00e1t sinh t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c n\u1ed9i dung n\u00e0y v\u00e0o ho\u00e0n c\u1ea3nh c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n. Ch\u00fac b\u1ea1n s\u1edbm t\u00ecm \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c \u01b0ng \u00fd th\u00f4ng qua s\u1ef1 \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn k\u1ef9 l\u01b0\u1ee1ng c\u1ee7a ch\u00ednh m\u00ecnh.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng hi\u1ec7n nay, ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng l\u00e0 th\u1eafc m\u1eafc chung c\u1ee7a r\u1ea5t nhi\u1ec1u anh ch\u1ecb em mu\u1ed1n gia t\u0103ng thu nh\u1eadp. Th\u1ef1c t\u1ebf, ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n b\u00ecnh th\u01b0\u1eddng, nh\u01b0ng ph\u1ea7n th\u00f9 lao tr\u1ea3 cao<\/p>\n","protected":false},"author":66,"featured_media":61632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"t\u0103ng ca t\u00ednh thu\u1ebf kh\u00f4ng","_yoast_wpseo_title":"Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? Gi\u1ea3i \u0111\u00e1p t\u1eeb A-Z?","_yoast_wpseo_metadesc":"Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng v\u00e0 c\u00e1ch t\u00ednh ph\u1ea7n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? 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