{"id":67408,"date":"2026-06-27T19:03:00","date_gmt":"2026-06-27T12:03:00","guid":{"rendered":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/?p=67408"},"modified":"2026-06-26T22:19:03","modified_gmt":"2026-06-26T15:19:03","slug":"tro-cap-thoi-viec-co-tinh-thue-tncn-khong","status":"publish","type":"post","link":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html","title":{"rendered":"Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? Gi\u1ea3i \u0111\u00e1p 2026"},"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\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Tro_cap_thoi_viec_co_thuoc_thu_nhap_chiu_thue_TNCN_khong\" >Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 thu\u1ed9c thu nh\u1eadp ch\u1ecbu 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-2\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Khi_nao_tro_cap_thoi_viec_phai_dong_thue_TNCN\" >Khi n\u00e0o tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Truong_hop_nao_khien_tro_cap_thoi_viec_bi_tinh_thue\" >Tr\u01b0\u1eddng h\u1ee3p n\u00e0o khi\u1ebfn tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c b\u1ecb t\u00ednh thu\u1ebf?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Muc_khau_tru_thue_TNCN_voi_tro_cap_thoi_viec_mat_viec_la_bao_nhieu\" >M\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0 bao nhi\u00eau?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Thue_TNCN_voi_tro_cap_thoi_viec_duoc_tinh_nhu_the_nao\" >Thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Thue_TNCN_voi_tro_cap_mat_viec_duoc_tinh_nhu_the_nao\" >Thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/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\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Cong_ty_co_trach_nhiem_gi_trong_viec_khau_tru_thue_TNCN_cho_NLD\" >C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec trong vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho NL\u0110?<\/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\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Tom_tat_Tro_cap_thoi_viec_co_tinh_thue_TNCN_khong_trong_tung_truong_hop\" >T\u00f3m t\u1eaft: Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p?<\/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\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Nguoi_lao_dong_can_lam_gi_de_tranh_rui_ro_thue_khi_nhan_tro_cap_thoi_viec\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf khi nh\u1eadn tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c?<\/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\/tro-cap-thoi-viec-co-tinh-thue-tncn-khong.html\/#Tro_cap_thoi_viec_co_tinh_thue_TNCN_khong_%E2%80%93_Ket_luan_va_loi_khuyen\" >Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng &#8211; K\u1ebft lu\u1eadn v\u00e0 l\u1eddi khuy\u00ean?<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\"><em>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eafc m\u1eafc khi chu\u1ea9n b\u1ecb ngh\u1ec9 vi\u1ec7c ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn l\u00e0: tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c th\u00f4ng th\u01b0\u1eddng KH\u00d4NG ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n &#8211; nh\u01b0ng c\u00f3 ngo\u1ea1i l\u1ec7 quan tr\u1ecdng b\u1ea1n c\u1ea7n n\u1eafm r\u00f5. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u00e0 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c, gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u00fang \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tro_cap_thoi_viec_co_thuoc_thu_nhap_chiu_thue_TNCN_khong\"><\/span><strong>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng khi ngh\u1ec9 vi\u1ec7c lo l\u1eafng r\u1eb1ng kho\u1ea3n ti\u1ec1n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, \u0111i\u1ec1u n\u00e0y <strong>kh\u00f4ng ho\u00e0n to\u00e0n \u0111\u00fang<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u1ee5 th\u1ec3, t\u1ea1i \u0111i\u1ec3m b.6 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p <strong>kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong>, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t<\/li>\n\n\n\n<li>Tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/li>\n\n\n\n<li>Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i; ch\u1ebf \u0111\u1ed9 thai s\u1ea3n; d\u01b0\u1ee1ng s\u1ee9c sau thai s\u1ea3n<\/li>\n\n\n\n<li>Tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<\/li>\n\n\n\n<li>Tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng<\/li>\n\n\n\n<li><strong>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m<\/strong><\/li>\n\n\n\n<li>Tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, <strong>tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN<\/strong> &#8211; \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, c\u00f3 m\u1ed9t \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng c\u1ea7n l\u01b0u \u00fd: kho\u1ea3n tr\u1ee3 c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u00e0 <strong>kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo h\u01b0\u1edbng d\u1eabn<\/strong>. N\u1ebfu ph\u1ea7n tr\u1ee3 c\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c <strong>cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh<\/strong>, th\u00ec ph\u1ea7n v\u01b0\u1ee3t \u0111\u00f3 s\u1ebd b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu 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\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2-1024x683.png\" alt=\"Ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ecm hi\u1ec3u tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng\" class=\"wp-image-67506\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/578391c4-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-2.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">N\u1eafm r\u00f5 quy \u0111\u1ecbnh thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi ngh\u1ec9 vi\u1ec7c<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m v\u0103n ph\u00f2ng, k\u1ebf to\u00e1n 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-ben-luc-long-an\/133030279.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/hNIRBtMO3q999IXfRIaBGLiCe5mXQ83MKKmyTXX8Vvo\/preset:listing\/plain\/93df65bf4f6e2e3c341543df55e816de-2989159656363929577.jpg\" alt=\"TUY\u1ec2N NH\u00c2N VI\u00caN K\u1ebe TO\u00c1N\">\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-ben-luc-long-an\/133030279.htm\" target=\"_blank\">\n                                TUY\u1ec2N NH\u00c2N VI\u00caN K\u1ebe TO\u00c1N                         <\/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\">2 gi\u1edd tr\u01b0\u1edbc Huy\u1ec7n B\u1ebfn L\u1ee9c<\/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-thanh-pho-thu-duc-tp-ho-chi-minh\/133128544.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/X0PFezFLe4vgpcUGsI95Blw459Tm4pomtdeV_6vRiWQ\/preset:listing\/plain\/ae2d272919d4b65d106fe10e581c9cf0-2989913872209477634.jpg\" alt=\"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (Khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 2, Qu\u1eadn 7)\">\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-thanh-pho-thu-duc-tp-ho-chi-minh\/133128544.htm\" target=\"_blank\">\n                                K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (Khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 2, Qu\u1eadn 7)                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">Th\u01b0\u01a1ng l\u01b0\u1ee3ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c<\/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-go-vap-tp-ho-chi-minh\/133177469.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/yZyBRbiMap0F7mnNsT5NRyPU84vkFyLEhpthnkoR6_0\/preset:listing\/plain\/84f2c7d725253a7bafced1ed585378db-2990298657206419772.jpg\" alt=\"K\u1ebf To\u00e1n vi\u00ean chu\u1ed7i F&#038;B l\u00e0m vi\u1ec7c t\u1ea1i Phan V\u0103n Tr\u1ecb\">\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-go-vap-tp-ho-chi-minh\/133177469.htm\" target=\"_blank\">\n                                K\u1ebf To\u00e1n vi\u00ean chu\u1ed7i F&#038;B l\u00e0m vi\u1ec7c t\u1ea1i Phan V\u0103n Tr\u1ecb                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 8 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn G\u00f2 V\u1ea5p<\/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-huyen-kien-xuong-thai-binh\/133122198.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/s4-mFyM4-1JukDcIIePqtHZDEAMWu4ykOyrVeboEPGs\/preset:listing\/plain\/bdf12fde6d98f033c251c2f76975f5bf-2989886358592186993.jpg\" alt=\"Th\u00e1i B\u00ecnh - NV k\u1ebf to\u00e1n tr\u1ea1m thu ph\u00ed cao t\u1ed1c\">\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-kien-xuong-thai-binh\/133122198.htm\" target=\"_blank\">\n                                Th\u00e1i B\u00ecnh &#8211; NV k\u1ebf to\u00e1n tr\u1ea1m thu ph\u00ed cao t\u1ed1c                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 8 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">5 ng\u00e0y tr\u01b0\u1edbc Huy\u1ec7n Ki\u1ebfn X\u01b0\u01a1ng<\/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\/130882297.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/A9-u9gyyjYjH9PmxuAOvc2Hu9Yd0NhkH4wT3oAtFITw\/preset:listing\/plain\/1171f19bf9f14f38879b0740fd9fe54c-2973077626953122845.jpg\" alt=\"N\u1eef K\u1ebf To\u00e1n Ch\u1ec9 Xu\u1ea5t H\u00f3a \u0110\u01a1n VAT Tr\u00ean Misa\">\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\/130882297.htm\" target=\"_blank\">\n                                N\u1eef K\u1ebf To\u00e1n Ch\u1ec9 Xu\u1ea5t H\u00f3a \u0110\u01a1n VAT Tr\u00ean Misa                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 9 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 tu\u1ea7n 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=\"Khi_nao_tro_cap_thoi_viec_phai_dong_thue_TNCN\"><\/span><strong>Khi n\u00e0o tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f9 v\u1ec1 nguy\u00ean t\u1eafc tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, nh\u01b0ng c\u00f3 <strong>hai t\u00ecnh hu\u1ed1ng<\/strong> m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) v\u1eabn c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_khien_tro_cap_thoi_viec_bi_tinh_thue\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o khi\u1ebfn tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c b\u1ecb t\u00ednh thu\u1ebf?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> Kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c ho\u1eb7c m\u1ea5t vi\u1ec7c <strong>v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh<\/strong> theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u1ea7n v\u01b0\u1ee3t th\u00eam n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNCN b\u00ecnh th\u01b0\u1eddng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> Doanh nghi\u1ec7p chi tr\u1ea3 c\u00e1c kho\u1ea3n <strong>h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh th\u00eam<\/strong> cho NL\u0110 ngo\u00e0i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng ph\u1ea3i tr\u1ee3 c\u1ea5p theo lu\u1eadt \u0111\u1ecbnh, n\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ebd b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u1ebfu t\u1eeb <strong>2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1ed7i l\u1ea7n<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muc_khau_tru_thue_TNCN_voi_tro_cap_thoi_viec_mat_viec_la_bao_nhieu\"><\/span><strong>M\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c l\u00e0 bao nhi\u00eau?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y theo th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 v\u00e0 t\u00ednh ch\u1ea5t kho\u1ea3n ti\u1ec1n, m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN s\u1ebd kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_TNCN_voi_tro_cap_thoi_viec_duoc_tinh_nhu_the_nao\"><\/span><strong>Thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 8874\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c \u0111\u00fang theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong> \u2192 Kh\u00f4ng ph\u1ea3i k\u00ea khai, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi ph\u1ea7n <strong>v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/strong> ho\u1eb7c c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng cu\u1ed1i ch\u01b0a thanh to\u00e1n \u0111i k\u00e8m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u1ebfu chi tr\u1ea3 TR\u01af\u1edaC khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/strong> C\u00f4ng ty c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u00e0y v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u00e1ng v\u00e0 t\u00ednh thu\u1ebf TNCN theo <strong>bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/strong>.<br><\/li>\n\n\n\n<li><strong>N\u1ebfu chi tr\u1ea3 SAU khi NL\u0110 \u0111\u00e3 ngh\u1ec9 vi\u1ec7c:<\/strong> N\u1ebfu kho\u1ea3n ti\u1ec1n t\u1eeb <strong>2.000.000 \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/strong>, c\u00f4ng ty s\u1ebd kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo m\u1ee9c <strong>10%<\/strong> tr\u00ean t\u1ed5ng kho\u1ea3n ti\u1ec1n \u0111\u00f3 tr\u01b0\u1edbc khi tr\u1ea3 cho NL\u0110.<br><\/li>\n<\/ul>\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\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3-1024x683.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh\" class=\"wp-image-67507\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/6a03e05c-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-3.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Ph\u1ea7n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn ho\u1eb7c m\u1ee9c 10%<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_TNCN_voi_tro_cap_mat_viec_duoc_tinh_nhu_the_nao\"><\/span><strong>Thu\u1ebf TNCN v\u1edbi tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Theo C\u00f4ng v\u0103n 13510\/CTHN-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i, quy t\u1eafc \u00e1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kho\u1ea3n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c \u0111\u00fang theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/strong> \u2192 Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN, NL\u0110 kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kho\u1ea3n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/strong> \u2192 C\u00f4ng ty t\u1ed5ng h\u1ee3p c\u00f9ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN theo <strong>bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/strong> tr\u01b0\u1edbc khi chi tr\u1ea3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh th\u00eam ngo\u00e0i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/strong>, chi tr\u1ea3 sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu kho\u1ea3n ti\u1ec1n <strong>t\u1eeb 2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>: C\u00f4ng ty kh\u1ea5u tr\u1eeb <strong>10%<\/strong> tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc khi tr\u1ea3 cho NL\u0110, theo \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m v\u0103n ph\u00f2ng 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-thi-xa-tan-uyen-binh-duong\/132894525.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/v4ujLI4bLTXBj2dVs7Is6fhDQgJEOG5NLIrWofS0Epk\/preset:listing\/plain\/8d365b820019649dfc3e56c153f8cdd2-2988132429950346992.jpg\" alt=\"C\u1ea6N TUY\u1ec2N TR\u01af\u1edeNG PH\u00d2NG KINH DOANH B\u00c1N NH\u00c0 PH\u1ed0\">\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\/132894525.htm\" target=\"_blank\">\n                                C\u1ea6N TUY\u1ec2N TR\u01af\u1edeNG PH\u00d2NG KINH DOANH B\u00c1N NH\u00c0 PH\u1ed0                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 12 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 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-binh-tan-tp-ho-chi-minh\/132756004.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/G8qJCQhV0oN48PHG14z-CSgvjfBtzZuJzcn9huoVbD4\/preset:listing\/plain\/622543b01c8fc365e792e3b12f95a2cf-2987104173835633105.jpg\" alt=\"TUY\u1ec2N 2 QA Outside ( Ngh\u00e0nh may) \">\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\/132756004.htm\" target=\"_blank\">\n                                TUY\u1ec2N 2 QA Outside ( Ngh\u00e0nh may)                          <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 16 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">2 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\/133208987.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/b-Aoda2VKCwP61xzqHmPj8_vP06CbLPLYMoD7PXNXaU\/preset:listing\/plain\/aa728ad4b74732fd5268a0340ddc267b-2990502215089547012.jpg\" alt=\"TUY\u1ec2N \u0110I\u1ec0U PH\u1ed0I XE GIAO H\u00c0NG\">\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\/133208987.htm\" target=\"_blank\">\n                                TUY\u1ec2N \u0110I\u1ec0U PH\u1ed0I XE GIAO H\u00c0NG                         <\/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\">1 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn 7<\/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-cau-giay-ha-noi\/133159454.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"\" alt=\"K\u1ebf to\u00e1n kho v\u00e0 gi\u00e1 th\u00e0nh - L\u01b0\u01a1ng th\u01b0\u1edfng h\u1ea5p d\u1eabn\">\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-cau-giay-ha-noi\/133159454.htm\" target=\"_blank\">\n                                K\u1ebf to\u00e1n kho v\u00e0 gi\u00e1 th\u00e0nh &#8211; L\u01b0\u01a1ng th\u01b0\u1edfng h\u1ea5p d\u1eabn                         <\/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\">2 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn C\u1ea7u Gi\u1ea5y<\/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-thanh-tp-ho-chi-minh\/133196646.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/XiR82lz5-oqZWZEt63s1OqHC6BoIiBR6gbUVANvc2TM\/preset:listing\/plain\/db1dede10b87517f0a908d09654052a0-2990444372186164455.jpg\" alt=\"[B\u00ccNH TH\u1ea0NH] BCONS T\u00ccM KI\u1ebeM R\u1ea4T NHI\u1ec0U \u1ee8NG VI\u00caN\">\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-thanh-tp-ho-chi-minh\/133196646.htm\" target=\"_blank\">\n                                [B\u00ccNH TH\u1ea0NH] BCONS T\u00ccM KI\u1ebeM R\u1ea4T NHI\u1ec0U \u1ee8NG VI\u00caN                         <\/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\">3 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn B\u00ecnh Th\u1ea1nh<\/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=\"Cong_ty_co_trach_nhiem_gi_trong_viec_khau_tru_thue_TNCN_cho_NLD\"><\/span><strong>C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec trong vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho NL\u0110?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Khi NL\u0110 nh\u1eadn tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c ho\u1eb7c m\u1ea5t vi\u1ec7c, <strong>tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf TNCN thu\u1ed9c v\u1ec1 ph\u00eda doanh nghi\u1ec7p<\/strong>, kh\u00f4ng ph\u1ea3i NL\u0110 t\u1ef1 lo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u1ee5 th\u1ec3, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m NL\u0110 ngh\u1ec9 vi\u1ec7c:<\/strong> T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u00e1ng cu\u1ed1i (l\u01b0\u01a1ng th\u00e1ng cu\u1ed1i, ti\u1ec1n th\u01b0\u1edfng, ph\u1ea7n tr\u1ee3 c\u1ea5p v\u01b0\u1ee3t m\u1ee9c) v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn tr\u01b0\u1edbc khi thanh to\u00e1n.<br><\/li>\n\n\n\n<li><strong>Sau th\u1eddi \u0111i\u1ec3m NL\u0110 \u0111\u00e3 ngh\u1ec9 vi\u1ec7c:<\/strong> N\u1ebfu c\u00f3 th\u00eam kho\u1ea3n chi t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u00f4ng ty ch\u1ee7 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb 10% v\u00e0 n\u1ed9p thay cho NL\u0110 tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n.<br><\/li>\n\n\n\n<li><strong>Ph\u1ea7n tr\u1ee3 c\u1ea5p \u0111\u00fang m\u1ee9c quy \u0111\u1ecbnh:<\/strong> Kh\u00f4ng c\u1ea7n kh\u1ea5u tr\u1eeb, kh\u00f4ng c\u1ea7n k\u00ea khai thu\u1ebf TNCN.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 NL\u0110 kh\u00f4ng c\u1ea7n lo l\u1eafng qu\u00e1 nhi\u1ec1u v\u1ec1 vi\u1ec7c t\u1ef1 t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p. Tuy nhi\u00ean, b\u1ea1n v\u1eabn n\u00ean <strong>ki\u1ec3m tra l\u1ea1i b\u1ea3ng thanh to\u00e1n cu\u1ed1i c\u00f9ng<\/strong> t\u1eeb c\u00f4ng ty \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n kh\u1ea5u tr\u1eeb \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/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\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-1024x683.png\" alt=\"Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c tr\u01b0\u1edbc khi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\" class=\"wp-image-67508\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/06\/e1346bf5-tro-cap-thoi-viec-co-tinh-thue-tncn-khong.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u01b0\u1ee3t m\u1ee9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_tat_Tro_cap_thoi_viec_co_tinh_thue_TNCN_khong_trong_tung_truong_hop\"><\/span><strong>T\u00f3m t\u1eaft: Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng \u1ee9ng:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1 &#8211; Nh\u1eadn \u0111\u00fang m\u1ee9c tr\u1ee3 c\u1ea5p theo lu\u1eadt:<\/strong> \u2192 Kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN. Kh\u00f4ng c\u1ea7n k\u00ea khai.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2 &#8211; Nh\u1eadn v\u01b0\u1ee3t m\u1ee9c tr\u1ee3 c\u1ea5p theo lu\u1eadt, chi tr\u1ea3 TR\u01af\u1edaC khi ngh\u1ec9 vi\u1ec7c:<\/strong> \u2192 Ph\u1ea7n v\u01b0\u1ee3t \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o thu nh\u1eadp th\u00e1ng, kh\u1ea5u tr\u1eeb theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p 3 &#8211; Nh\u1eadn v\u01b0\u1ee3t m\u1ee9c tr\u1ee3 c\u1ea5p theo lu\u1eadt, chi tr\u1ea3 SAU khi ngh\u1ec9 vi\u1ec7c (t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean):<\/strong> \u2192 C\u00f4ng ty kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng kho\u1ea3n ti\u1ec1n \u0111\u00f3 tr\u01b0\u1edbc khi chuy\u1ec3n cho NL\u0110.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tr\u01b0\u1eddng h\u1ee3p 4 &#8211; Nh\u1eadn kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh ngo\u00e0i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, sau khi ngh\u1ec9 vi\u1ec7c (t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean):<\/strong> \u2192 C\u00f4ng ty kh\u1ea5u tr\u1eeb 10% theo \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 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-ben-luc-long-an\/133030279.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/hNIRBtMO3q999IXfRIaBGLiCe5mXQ83MKKmyTXX8Vvo\/preset:listing\/plain\/93df65bf4f6e2e3c341543df55e816de-2989159656363929577.jpg\" alt=\"TUY\u1ec2N NH\u00c2N VI\u00caN K\u1ebe TO\u00c1N\">\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-ben-luc-long-an\/133030279.htm\" target=\"_blank\">\n                                TUY\u1ec2N NH\u00c2N VI\u00caN K\u1ebe TO\u00c1N                         <\/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\">2 gi\u1edd tr\u01b0\u1edbc Huy\u1ec7n B\u1ebfn L\u1ee9c<\/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-thanh-pho-thu-duc-tp-ho-chi-minh\/133128544.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/X0PFezFLe4vgpcUGsI95Blw459Tm4pomtdeV_6vRiWQ\/preset:listing\/plain\/ae2d272919d4b65d106fe10e581c9cf0-2989913872209477634.jpg\" alt=\"K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (Khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 2, Qu\u1eadn 7)\">\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-thanh-pho-thu-duc-tp-ho-chi-minh\/133128544.htm\" target=\"_blank\">\n                                K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p (Khu v\u1ef1c Qu\u1eadn 1, Qu\u1eadn 2, Qu\u1eadn 7)                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">Th\u01b0\u01a1ng l\u01b0\u1ee3ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c<\/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-go-vap-tp-ho-chi-minh\/133177469.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/yZyBRbiMap0F7mnNsT5NRyPU84vkFyLEhpthnkoR6_0\/preset:listing\/plain\/84f2c7d725253a7bafced1ed585378db-2990298657206419772.jpg\" alt=\"K\u1ebf To\u00e1n vi\u00ean chu\u1ed7i F&#038;B l\u00e0m vi\u1ec7c t\u1ea1i Phan V\u0103n Tr\u1ecb\">\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-go-vap-tp-ho-chi-minh\/133177469.htm\" target=\"_blank\">\n                                K\u1ebf To\u00e1n vi\u00ean chu\u1ed7i F&#038;B l\u00e0m vi\u1ec7c t\u1ea1i Phan V\u0103n Tr\u1ecb                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 8 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn G\u00f2 V\u1ea5p<\/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-huyen-kien-xuong-thai-binh\/133122198.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/s4-mFyM4-1JukDcIIePqtHZDEAMWu4ykOyrVeboEPGs\/preset:listing\/plain\/bdf12fde6d98f033c251c2f76975f5bf-2989886358592186993.jpg\" alt=\"Th\u00e1i B\u00ecnh - NV k\u1ebf to\u00e1n tr\u1ea1m thu ph\u00ed cao t\u1ed1c\">\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-kien-xuong-thai-binh\/133122198.htm\" target=\"_blank\">\n                                Th\u00e1i B\u00ecnh &#8211; NV k\u1ebf to\u00e1n tr\u1ea1m thu ph\u00ed cao t\u1ed1c                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 8 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">5 ng\u00e0y tr\u01b0\u1edbc Huy\u1ec7n Ki\u1ebfn X\u01b0\u01a1ng<\/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\/130882297.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/A9-u9gyyjYjH9PmxuAOvc2Hu9Yd0NhkH4wT3oAtFITw\/preset:listing\/plain\/1171f19bf9f14f38879b0740fd9fe54c-2973077626953122845.jpg\" alt=\"N\u1eef K\u1ebf To\u00e1n Ch\u1ec9 Xu\u1ea5t H\u00f3a \u0110\u01a1n VAT Tr\u00ean Misa\">\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\/130882297.htm\" target=\"_blank\">\n                                N\u1eef K\u1ebf To\u00e1n Ch\u1ec9 Xu\u1ea5t H\u00f3a \u0110\u01a1n VAT Tr\u00ean Misa                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 9 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 tu\u1ea7n 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=\"Nguoi_lao_dong_can_lam_gi_de_tranh_rui_ro_thue_khi_nhan_tro_cap_thoi_viec\"><\/span><strong>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro thu\u1ebf khi nh\u1eadn tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f9 doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, NL\u0110 v\u1eabn n\u00ean ch\u1ee7 \u0111\u1ed9ng b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh b\u1eb1ng m\u1ed9t s\u1ed1 b\u01b0\u1edbc \u0111\u01a1n gi\u1ea3n sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ki\u1ec3m tra m\u1ee9c tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c nh\u1eadn:<\/strong> \u0110\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh trong B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u1ec1 m\u1ee9c tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c ho\u1eb7c m\u1ea5t vi\u1ec7c \u0111\u1ec3 bi\u1ebft ph\u1ea7n n\u00e0o \u0111\u00fang lu\u1eadt, ph\u1ea7n n\u00e0o l\u00e0 v\u01b0\u1ee3t m\u1ee9c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Y\u00eau c\u1ea7u c\u00f4ng ty cung c\u1ea5p b\u1ea3ng thanh to\u00e1n chi ti\u1ebft:<\/strong> B\u1ea3ng n\u00e0y c\u1ea7n ghi r\u00f5 t\u1eebng kho\u1ea3n: ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng cu\u1ed1i, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, ti\u1ec1n th\u01b0\u1edfng (n\u1ebfu c\u00f3), ph\u1ea7n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb:<\/strong> Gi\u1eef l\u1ea1i phi\u1ebfu l\u01b0\u01a1ng th\u00e1ng cu\u1ed1i, quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 x\u00e1c nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m (n\u1ebfu c\u1ea7n).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 l\u1ecbch s\u1eed \u0111\u00f3ng thu\u1ebf:<\/strong> Sau khi ngh\u1ec9 vi\u1ec7c, b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thay tr\u00ean C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed t\u1ea1i https:\/\/thuedientu.gdt.gov.vn\/ \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tro_cap_thoi_viec_co_tinh_thue_TNCN_khong_%E2%80%93_Ket_luan_va_loi_khuyen\"><\/span><strong>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng &#8211; K\u1ebft lu\u1eadn v\u00e0 l\u1eddi khuy\u00ean?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u00ecn l\u1ea1i to\u00e0n b\u1ed9 quy \u0111\u1ecbnh, c\u00e2u tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi <strong>tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/strong> l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u00f4ng<\/strong> &#8211; n\u1ebfu b\u1ea1n nh\u1eadn \u0111\u00fang m\u1ee9c theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/li>\n\n\n\n<li><strong>C\u00f3<\/strong> &#8211; n\u1ebfu kho\u1ea3n tr\u1ee3 c\u1ea5p v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh ho\u1eb7c b\u1ea1n nh\u1eadn th\u00eam c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ngo\u00e0i lu\u1eadt \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, c\u00f4ng ty s\u1ebd ch\u1ee7 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb thu\u1ebf cho ph\u1ea7n ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3. NL\u0110 kh\u00f4ng ph\u1ea3i t\u1ef1 t\u00ednh to\u00e1n ph\u1ee9c t\u1ea1p, nh\u01b0ng c\u1ea7n hi\u1ec3u r\u00f5 \u0111\u1ec3 tr\u00e1nh b\u1ecb thi\u1ec7t th\u00f2i ho\u1eb7c nh\u1ea7m l\u1eabn khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu b\u1ea1n \u0111ang trong giai \u0111o\u1ea1n t\u00ecm ki\u1ebfm<a href=\"https:\/\/www.vieclamtot.com\/viec-lam\"> vi\u1ec7c l\u00e0m<\/a> m\u1edbi sau khi ngh\u1ec9 vi\u1ec7c, \u0111\u1eebng \u0111\u1ec3 lo l\u1eafng v\u1ec1 thu\u1ebf l\u00e0m ch\u1eadm b\u01b0\u1edbc ti\u1ebfn c\u1ee7a b\u1ea1n. H\u00e3y truy c\u1eadp<a href=\"https:\/\/www.vieclamtot.com\/\"> <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong><\/a> ngay h\u00f4m nay \u0111\u1ec3 kh\u00e1m ph\u00e1 h\u00e0ng ngh\u00ecn c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m t\u1eeb c\u00e1c doanh nghi\u1ec7p uy t\u00edn, v\u1edbi m\u1ee9c l\u01b0\u01a1ng minh b\u1ea1ch v\u00e0 ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 r\u00f5 r\u00e0ng &#8211; n\u01a1i b\u1ea1n c\u00f3 th\u1ec3 b\u1eaft \u0111\u1ea7u h\u00e0nh tr\u00ecnh m\u1edbi m\u1ed9t c\u00e1ch t\u1ef1 tin nh\u1ea5t!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u01b0u \u00fd: N\u1ed9i dung b\u00e0i vi\u1ebft ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p th\u00f4ng tin tham kh\u1ea3o v\u1ec1 lao \u0111\u1ed9ng, vi\u1ec7c l\u00e0m v\u00e0 th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng. N\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 \u00fd ki\u1ebfn t\u01b0 v\u1ea5n ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c.<\/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-text-align-center has-large-font-size 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 <\/strong>NGAY<strong> h\u00f4m nay!<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">======<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eafc m\u1eafc khi chu\u1ea9n b\u1ecb ngh\u1ec9 vi\u1ec7c ho\u1eb7c b\u1ecb ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn l\u00e0: tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c th\u00f4ng th\u01b0\u1eddng KH\u00d4NG ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n &#8211; nh\u01b0ng<\/p>\n","protected":false},"author":68,"featured_media":67188,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf tncn kh\u00f4ng","_yoast_wpseo_title":"Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? C\u1eadp nh\u1eadt 2026","_yoast_wpseo_metadesc":"Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? 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