{"id":161761,"date":"2025-12-10T17:22:48","date_gmt":"2025-12-10T10:22:48","guid":{"rendered":"https:\/\/nicvn.com\/?p=161761"},"modified":"2025-12-10T17:24:31","modified_gmt":"2025-12-10T10:24:31","slug":"nhung-thay-doi-lon-trong-luat-thue-thu-nhap-ca-nhan-sua-doi","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/nhung-thay-doi-lon-trong-luat-thue-thu-nhap-ca-nhan-sua-doi","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"161761\" class=\"elementor elementor-161761\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bf434f6 elementor-section-full_width elementor-section-stretched banner-slide-nic elementor-section-height-default elementor-section-height-default\" data-id=\"6bf434f6\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f6d4511\" data-id=\"5f6d4511\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22906a0a elementor--h-position-center elementor--v-position-middle elementor-pagination-position-inside elementor-widget elementor-widget-slides\" data-id=\"22906a0a\" data-element_type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;dots&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition&quot;:&quot;slide&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h2><span style=\"color: #ff6600; font-size: 24pt;\"><b>Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i)<\/b><\/span><\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04f7fcd elementor-widget elementor-widget-text-editor\" data-id=\"04f7fcd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><i>10\/12\/2025<\/i><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bd2d194 elementor-widget elementor-widget-text-editor\" data-id=\"7bd2d194\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00f4ng qua <\/span><b>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i<\/b><span style=\"font-weight: 400;\">, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh l\u1edbn trong ch\u00ednh s\u00e1ch thu\u1ebf nh\u1eb1m ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c t\u1ebf kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i. V\u1edbi t\u1ef7 l\u1ec7 438\/443 \u0111\u1ea1i bi\u1ec3u t\u00e1n th\u00e0nh, c\u00e1c s\u1eeda \u0111\u1ed5i l\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn \u0111a s\u1ed1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh v\u00e0 t\u1ea1o s\u1ef1 c\u00f4ng b\u1eb1ng h\u01a1n gi\u1eefa c\u00e1c nh\u00f3m thu nh\u1eadp.<\/span><\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">NIC Global t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 doanh nghi\u1ec7p k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt.<\/span><\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-161767 aligncenter\" src=\"https:\/\/nicvn.com\/medias\/2025\/12\/Luat-Thue-thu-nhap-ca-nhan-1.png\" alt=\"Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (1)\" width=\"1772\" height=\"1181\" srcset=\"https:\/\/nicvn.com\/medias\/2025\/12\/Luat-Thue-thu-nhap-ca-nhan-1.png 1772w, https:\/\/nicvn.com\/medias\/2025\/12\/Luat-Thue-thu-nhap-ca-nhan-1-300x200.png 300w, https:\/\/nicvn.com\/medias\/2025\/12\/Luat-Thue-thu-nhap-ca-nhan-1-1024x682.png 1024w, https:\/\/nicvn.com\/medias\/2025\/12\/Luat-Thue-thu-nhap-ca-nhan-1-768x512.png 768w, https:\/\/nicvn.com\/medias\/2025\/12\/Luat-Thue-thu-nhap-ca-nhan-1-1536x1024.png 1536w\" sizes=\"auto, (max-width: 1772px) 100vw, 1772px\" \/><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>1. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111i\u1ec1u ch\u1ec9nh c\u00f2n 5 b\u1eadc \u2013 gi\u1ea3m thu\u1ebf \u1edf b\u1eadc 2 v\u00e0 b\u1eadc 3<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Trong phi\u00ean h\u1ecdp th\u00f4ng qua lu\u1eadt, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o ti\u1ebfp thu v\u00e0 gi\u1ea3i tr\u00ecnh, trong \u0111\u00f3 l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Theo \u0111\u00f3, c\u01a1 c\u1ea5u bi\u1ec3u thu\u1ebf v\u1eabn gi\u1eef nguy\u00ean 5 b\u1eadc, nh\u01b0ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u1edf hai b\u1eadc gi\u1eefa \u0111\u01b0\u1ee3c gi\u1ea3m nh\u1eb1m gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf cho ph\u1ea7n l\u1edbn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p><h4><span style=\"color: #000080; font-size: 14pt;\"><b>C\u00e1c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh:<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t <\/span><b>15% \u1edf b\u1eadc 2<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng <\/span><b>10%<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t <\/span><b>25% \u1edf b\u1eadc 3<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng <\/span><b>20%<\/b><\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Vi\u1ec7c thay \u0111\u1ed5i n\u00e0y gi\u00fap bi\u1ec3u thu\u1ebf b\u00e1m s\u00e1t thu nh\u1eadp th\u1ef1c t\u1ebf h\u01a1n, \u0111\u1ed3ng th\u1eddi lo\u1ea1i b\u1ecf t\u00ecnh tr\u1ea1ng t\u0103ng b\u1eadc \u0111\u1ed9t ng\u1ed9t khi\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf t\u0103ng m\u1ea1nh \u1edf s\u00e1t c\u00e1c ng\u01b0\u1ee1ng chuy\u1ec3n b\u1eadc.<\/span><\/p><h4><span style=\"color: #000080; font-size: 14pt;\"><b>Gi\u1eef nguy\u00ean m\u1ee9c 35% \u1edf b\u1eadc 5 \u2013 l\u00fd do v\u00e0 quan \u0111i\u1ec3m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/b><\/span><\/h4><p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m l\u00e0 li\u1ec7u m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t <\/span><b>35%<\/b><span style=\"font-weight: 400;\"> c\u00f3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng. Trong b\u00e1o c\u00e1o tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i, <\/span><b>B\u1ed9 tr\u01b0\u1edfng Nguy\u1ec5n V\u0103n Th\u1eafng cho bi\u1ebft, v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed1i v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% \u1edf b\u1eadc 5, \u0111\u00e2y l\u00e0 \u0111\u1ec1 xu\u1ea5t h\u1ee3p l\u00fd.<\/b><\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u00d4ng cho r\u1eb1ng m\u1ee9c n\u00e0y \u0111ang n\u1eb1m trong nh\u00f3m trung b\u00ecnh c\u1ee7a th\u1ebf gi\u1edbi v\u00e0 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi nhi\u1ec1u qu\u1ed1c gia trong khu v\u1ef1c nh\u01b0 Th\u00e1i Lan, Indonesia, Philippines (c\u00f9ng m\u1ee9c cao nh\u1ea5t 35%), trong khi Trung Qu\u1ed1c \u00e1p d\u1ee5ng m\u1ee9c cao nh\u1ea5t t\u1edbi 45%. N\u1ebfu gi\u1ea3m xu\u1ed1ng 30%, ch\u00ednh s\u00e1ch c\u00f3 th\u1ec3 b\u1ecb hi\u1ec3u l\u00e0 \u01b0u ti\u00ean gi\u1ea3m thu\u1ebf cho nh\u00f3m thu nh\u1eadp cao.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>2. B\u1ed5 sung quy \u0111\u1ecbnh thu thu\u1ebf 0,1% \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng<\/b><\/span><\/h3><p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">M\u1ed9t thay \u0111\u1ed5i m\u1edbi v\u00e0 mang t\u00ednh qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng quan tr\u1ecdng l\u00e0 vi\u1ec7c <\/span><b>\u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Theo lu\u1eadt m\u1edbi, khi giao d\u1ecbch v\u00e0ng mi\u1ebfng, c\u00e1 nh\u00e2n s\u1ebd ph\u1ea3i n\u1ed9p:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #339966; font-size: 12pt;\"><b>Thu\u1ebf su\u1ea5t 0,1% t\u00ednh tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eebng l\u1ea7n giao d\u1ecbch<\/b><\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i c\u1ea7n thi\u1ebft \u0111\u1ec3 t\u0103ng kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t th\u1ecb tr\u01b0\u1eddng v\u00e0ng \u2013 v\u1ed1n nhi\u1ec1u n\u0103m qua l\u00e0 k\u00eanh \u0111\u1ea7u t\u01b0 d\u1ec5 g\u00e2y bi\u1ebfn \u0111\u1ed9ng gi\u00e1 v\u00e0 thu h\u00fat l\u01b0\u1ee3ng ti\u1ec1n l\u1edbn ra kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ea3n xu\u1ea5t.<\/span><\/p><h4><span style=\"color: #000080; font-size: 14pt;\"><b>M\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh m\u1edbi<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u0103ng t\u00ednh minh b\u1ea1ch trong giao d\u1ecbch v\u00e0ng<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u1ea7u c\u01a1, l\u0169ng \u0111o\u1ea1n gi\u00e1<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">G\u00f3p ph\u1ea7n chuy\u1ec3n h\u00f3a d\u00f2ng ti\u1ec1n v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf l\u00e0nh m\u1ea1nh<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">X\u00e2y d\u1ef1ng c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t thu\u1ebf su\u1ea5t, ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf theo t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng<\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Ch\u00ednh ph\u1ee7 s\u1ebd quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 c\u0169ng nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh t\u00f9y b\u1ed1i c\u1ea3nh qu\u1ea3n l\u00fd v\u00e0ng t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>3. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean \u0111\u00e1ng k\u1ec3: ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp h\u01b0\u1edfng l\u1ee3i<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">L\u1ea7n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y mang l\u1ea1i l\u1ee3i \u00edch r\u00f5 r\u1ec7t nh\u1ea5t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4ng qua vi\u1ec7c t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Theo lu\u1eadt:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m)<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>Gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u0110\u00e2y l\u00e0 m\u1ee9c \u0111i\u1ec1u ch\u1ec9nh l\u1edbn so v\u1edbi hi\u1ec7n h\u00e0nh, ph\u1ea3n \u00e1nh \u0111\u00fang bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 v\u00e0 chi ph\u00ed sinh ho\u1ea1t trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y. <\/span><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">B\u00ean c\u1ea1nh \u0111\u00f3, lu\u1eadt c\u0169ng cho ph\u00e9p Ch\u00ednh ph\u1ee7 ch\u1ee7 \u0111\u1ed9ng \u0111\u1ec1 xu\u1ea5t \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh d\u1ef1a tr\u00ean:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">M\u1ee9c s\u1ed1ng<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Gi\u00e1 c\u1ea3<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Thu nh\u1eadp b\u00ecnh qu\u00e2n<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u00ecnh h\u00ecnh kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i<\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u0110i\u1ec1u n\u00e0y gi\u00fap ch\u00ednh s\u00e1ch thu\u1ebf k\u1ecbp th\u1eddi th\u00edch \u1ee9ng thay v\u00ec ph\u1ea3i ch\u1edd s\u1eeda lu\u1eadt trong th\u1eddi gian d\u00e0i.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>4. Thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 2%<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, lu\u1eadt m\u1edbi kh\u00f4ng thay \u0111\u1ed5i c\u01a1 ch\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Thu\u1ebf TNCN \u00e1p d\u1ee5ng theo c\u00f4ng th\u1ee9c:<\/span><\/p><p><span style=\"color: #339966; font-size: 12pt;\"><b>Thu\u1ebf TNCN = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u00d7 2%<\/b><\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">M\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh cho ng\u00e2n s\u00e1ch. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>5. Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng &amp; t\u00e1c \u0111\u1ed9ng t\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u2013 doanh nghi\u1ec7p<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Lu\u1eadt Thu\u1ebf TNCN (s\u1eeda \u0111\u1ed5i) s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>T\u1eeb 01\/7\/2026<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c n\u1ed9i dung<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>Ri\u00eang thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng t\u1eeb <\/span><b>k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026<\/b><\/span><\/li><\/ul><h4><span style=\"color: #000080; font-size: 14pt;\"><b>Nh\u00f3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp trung b\u00ecnh \u2013 \u0111ang \u1edf b\u1eadc 2 v\u00e0 3<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">C\u00e1c h\u1ed9 gia \u0111\u00ecnh nhi\u1ec1u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Nh\u00f3m lao \u0111\u1ed9ng v\u0103n ph\u00f2ng, k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 \u2013 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ph\u1ed5 bi\u1ebfn<\/span><\/li><\/ul><h4><span style=\"color: #000080; font-size: 14pt;\"><b>T\u00e1c \u0111\u1ed9ng gi\u00e1n ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Gi\u1ea3m nhu c\u1ea7u t\u0103ng l\u01b0\u01a1ng do chi ph\u00ed sinh ho\u1ea1t<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">G\u00f3p ph\u1ea7n \u1ed5n \u0111\u1ecbnh nh\u00e2n s\u1ef1, t\u0103ng g\u1eafn k\u1ebft<\/span><\/li><\/ul><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>6. NIC Global h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p &amp; ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00edch \u1ee9ng ch\u00ednh s\u00e1ch m\u1edbi<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u1edbi kinh nghi\u1ec7m s\u00e2u r\u1ed9ng trong qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, Payroll v\u00e0 t\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, NIC Global s\u1eb5n s\u00e0ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng t\u1ed5 ch\u1ee9c khi lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p><h4><span style=\"color: #000080; font-size: 14pt;\"><b>D\u00e0nh cho doanh nghi\u1ec7p<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u01b0 v\u1ea5n c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf m\u1edbi v\u00e0o h\u1ec7 th\u1ed1ng ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u1ed1i \u01b0u chi ph\u00ed nh\u00e2n s\u1ef1 \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">Qu\u1ea3n l\u00fd l\u01b0\u01a1ng \u2013 thu\u1ebf \u2013 b\u1ea3o hi\u1ec3m th\u00f4ng qua <\/span><b>D\u1ecbch v\u1ee5 Payroll c\u1ee7a NIC Global<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p FDI, c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i v\u1edbi <\/span><b>d\u1ecbch v\u1ee5 EOR &amp; HR Outsourcing<\/b><\/span><\/li><\/ul><h4><span style=\"color: #000080; font-size: 14pt;\"><b>D\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">C\u1eadp nh\u1eadt tin t\u1ee9c thu\u1ebf \u2013 b\u1ea3o hi\u1ec3m nhanh v\u00e0 ch\u00ednh x\u00e1c<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">H\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Cung c\u1ea5p th\u00f4ng tin minh b\u1ea1ch trong c\u00e1c d\u1ef1 \u00e1n do NIC Global v\u1eadn h\u00e0nh<\/span><\/li><\/ul><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i mang \u0111\u1ebfn h\u00e0ng lo\u1ea1t thay \u0111\u1ed5i t\u00edch c\u1ef1c:\u00a0<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Gi\u1ea3m thu\u1ebf cho ph\u1ea7n l\u1edbn ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u0103ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh, b\u1ed5 sung quy \u0111\u1ecbnh qu\u1ea3n l\u00fd v\u00e0ng mi\u1ebfng v\u00e0 gi\u1eef \u1ed5n \u0111\u1ecbnh thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u00fap h\u1ec7 th\u1ed1ng thu\u1ebf ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c t\u1ebf \u0111\u1eddi s\u1ed1ng.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">NIC Global s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u1ed3ng h\u00e0nh trong vi\u1ec7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u2013 ng\u01b0\u1eddi lao \u0111\u1ed9ng tu\u00e2n th\u1ee7 ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><strong>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua:<\/strong><\/span><\/h3><section data-id=\"5b013eeb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\"><div data-id=\"646f3590\" data-element_type=\"column\"><div data-id=\"7c68a77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><p><span style=\"color: #000000; font-size: 12pt;\">Hotline:<span style=\"font-size: 18pt; color: #000080;\">\u00a0<strong>(+84) 981.23.43.76<\/strong><\/span><\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">Email:\u00a0info@nicvn.com<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">Fanpage:<strong><a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/NICGlobalHumanResourceSolutions\">\u00a0<span style=\"color: #000080;\">NIC Global \u2013 Human Resource Solutions<\/span><\/a><br \/><\/strong>Linkedin:<strong><span style=\"color: #000080;\">\u00a0<a style=\"color: #000080;\" href=\"https:\/\/www.linkedin.com\/company\/nic\/\">NIC Global Sourcing JSC<\/a><\/span><br \/><\/strong>\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh:<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">\u2013 V\u0103n ph\u00f2ng H\u00e0 N\u1ed9i: 3A Thi S\u00e1ch, Ph\u01b0\u1eddng Hai B\u00e0 Tr\u01b0ng, TP. H\u00e0 N\u1ed9i<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">\u2013 V\u0103n ph\u00f2ng TP. HCM: T\u00f2a nh\u00e0 Dakao Center, 35 M\u1ea1c \u0110\u0129nh Chi, Ph\u01b0\u1eddng S\u00e0i G\u00f2n, TP. H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\">Xem th\u00eam:<\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\">1. D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/strong><\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/cho-thue-lai-lao-dong.html\">2. D\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i nh\u00e2n s\u1ef1<\/a><\/strong><\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-hop-thuc-hoa-lao-dong\">3. D\u1ecbch v\u1ee5 h\u1ee3p th\u1ee9c h\u00f3a lao \u0111\u1ed9<\/a>ng<\/strong><\/span><\/p><\/div><\/div><\/section>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-61046ed7 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61046ed7\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5507e5ea\" data-id=\"5507e5ea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44764755 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"44764755\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slide-right&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><p class=\"elementor-heading-title elementor-size-default\">Gi\u1ea3i ph\u00e1p nh\u00e2n s\u1ef1<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c161b45 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4c161b45\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slide-left&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">thi\u1ebft k\u1ebf ri\u00eang bi\u1ec7t !<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) 10\/12\/2025 Ng\u00e0y 10\/12\/2025, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh l\u1edbn trong ch\u00ednh s\u00e1ch thu\u1ebf nh\u1eb1m ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi th\u1ef1c t\u1ebf kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i. [&hellip;]<\/p>\n","protected":false},"author":112,"featured_media":161767,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[137,608],"tags":[1615,1369],"class_list":["post-161761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nhan-su","category-van-ban-luat","tag-luat-thue-thu-nhap-ca-nhan-sua-doi","tag-thue-tncn"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) | nicvn<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 10\/12, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh l\u1edbn trong ch\u00ednh s\u00e1ch thu\u1ebf\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicvn.com\/vi\/nhung-thay-doi-lon-trong-luat-thue-thu-nhap-ca-nhan-sua-doi\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nh\u1eefng thay \u0111\u1ed5i l\u1edbn trong Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) | nicvn\" \/>\n<meta property=\"og:description\" content=\"Ng\u00e0y 10\/12, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i, \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh l\u1edbn trong ch\u00ednh s\u00e1ch thu\u1ebf\" \/>\n<meta property=\"og:url\" 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