{"id":11789,"date":"2024-03-01T19:30:43","date_gmt":"2024-03-01T12:30:43","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=11789"},"modified":"2025-03-27T15:40:14","modified_gmt":"2025-03-27T08:40:14","slug":"muc-dong-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/muc-dong-thue-thu-nhap-ca-nhan\/","title":{"rendered":"M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n C\u1eadp Nh\u1eadt M\u1edbi Nh\u1ea5t 2025"},"content":{"rendered":"\n<div class=\"kk-star-ratings\n     kksr-valign-top     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;11789&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;0&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;\\u0110\\u00e1nh gi\\u00e1 post&quot;,&quot;legend&quot;:&quot;4.5\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;22&quot;,&quot;width&quot;:&quot;119&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 119px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 22px; height: 22px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 post<\/span>\n    <\/div>\n<\/div>\n<p><em><a href=\"https:\/\/jobsgo.vn\/blog\/muc-dong-thue-thu-nhap-ca-nhan\/#m\u01b0\u0301c_\u0111o\u0301ng_thu\u00ea\u0301_thu_nh\u00e2\u0323p_ca\u0301_nh\u00e2n\" target=\"_blank\" rel=\"noopener\"><strong>M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/a> l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp cao \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. C\u0103n c\u1ee9 theo m\u1ee9c n\u00e0y, h\u00e0ng n\u0103m c\u00e1c c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u1eady quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong 2024 c\u00f3 \u0111i\u1ec3m g\u00ec \u0111\u00e1ng ch\u00fa \u00fd?\u00a0<\/em><\/p>\n<div id=\"toc_container\" class=\"toc_light_blue no_bullets\"><p class=\"toc_title\">M\u1ee5c l\u1ee5c<\/p><ul class=\"toc_list\"><li><a href=\"#1_Thue_Thu_Nhap_Ca_Nhan_La_gi_Ai_Phai_Dong_Thue_Thu_Nhap_Ca_Nhan\">1. Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u00e0 g\u00ec? Ai Ph\u1ea3i \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n?<\/a><\/li><li><a href=\"#2_Khi_Nao_Can_Dong_Thue_Thu_Nhap_Ca_Nhan\">2. Khi N\u00e0o C\u1ea7n \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n?<\/a><\/li><li><a href=\"#3_Muc_Giam_Tru_Gia_Canh\">3. M\u1ee9c Gi\u1ea3m Tr\u1eeb Gia C\u1ea3nh<\/a><\/li><li><a href=\"#4_Muc_Dong_Thue_Thu_Nhap_Ca_Nhan\">4. M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n<\/a><\/li><li><a href=\"#5_Cong_Thuc_Tinh_Thue_Thu_Nhap_Ca_Nhan_Tu_Tien_Luong_Tien_Cong\">5. C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n T\u1eeb Ti\u1ec1n L\u01b0\u01a1ng, Ti\u1ec1n C\u00f4ng<\/a><ul><li><a href=\"#51_Cong_Thuc_Tinh_Thue_Thu_Nhap_Ca_Nhan_Doi_Voi_Ca_Nhan_Cu_Tru\">5.1. C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n \u0110\u1ed1i V\u1edbi C\u00e1 Nh\u00e2n C\u01b0 Tr\u00fa<\/a><ul><li><a href=\"#511_Ca_Nhan_Cu_Tru_Ky_Hop_Dong_Lao_Dong_Tu_3_Thang_Tro_Len\">5.1.1. C\u00e1 Nh\u00e2n C\u01b0 Tr\u00fa K\u00fd H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng T\u1eeb 3 Th\u00e1ng Tr\u1edf L\u00ean<\/a><\/li><li><a href=\"#512_Ca_Nhan_Cu_Tru_Khong_Ky_Hop_Dong_Lao_Dong_Hoac_Ky_Hop_dong_Lao_Dong_Duoi_3_Thang\">5.1.2. C\u00e1 Nh\u00e2n C\u01b0 Tr\u00fa Kh\u00f4ng K\u00fd H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng Ho\u1eb7c K\u00fd H\u1ee3p \u0111\u1ed3ng Lao \u0110\u1ed9ng D\u01b0\u1edbi 3 Th\u00e1ng<\/a><\/li><\/ul><\/li><li><a href=\"#52_Cach_Tinh_Thue_Thu_Nhap_Ca_Nhan_Voi_Ca_Nhan_Khong_Cu_Tru\">5.2. C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n V\u1edbi C\u00e1 Nh\u00e2n Kh\u00f4ng C\u01b0 Tr\u00fa<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1_Thue_Thu_Nhap_Ca_Nhan_La_gi_Ai_Phai_Dong_Thue_Thu_Nhap_Ca_Nhan\"><strong>1. Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u00e0 g\u00ec? Ai Ph\u1ea3i \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n?<\/strong><\/span><\/h2>\n<p><a rel=\"nofollow\" href=\"https:\/\/vi.wikipedia.org\/wiki\/Thu%E1%BA%BF_thu_nh%E1%BA%ADp_c%C3%A1_nh%C3%A2n\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/a> l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00f3ng cho c\u01a1 quan thu\u1ebf r\u1ed3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u1ede n\u01b0\u1edbc ta hi\u1ec7n nay, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch (ho\u1eb7c 12 th\u00e1ng li\u00ean t\u1ee5c) ho\u1eb7c th\u01b0\u1eddng tr\u00fa, thu\u00ea nh\u00e0 th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec1u 2.<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/thu-nhap-chiu-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">10 lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong><\/p>\n<figure id=\"attachment_61604\" aria-describedby=\"caption-attachment-61604\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-61604\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Muc-dong-thue-thu-nhap-ca-nhan.jpg\" alt=\"M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"800\" height=\"550\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Muc-dong-thue-thu-nhap-ca-nhan.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Muc-dong-thue-thu-nhap-ca-nhan-300x206.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Muc-dong-thue-thu-nhap-ca-nhan-150x103.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Muc-dong-thue-thu-nhap-ca-nhan-768x528.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-61604\" class=\"wp-caption-text\"><center><em>Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u00e0 g\u00ec? Ai Ph\u1ea3i \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n?<\/em><\/center><\/figcaption><\/figure>\n<h2><span id=\"2_Khi_Nao_Can_Dong_Thue_Thu_Nhap_Ca_Nhan\"><strong>2. Khi N\u00e0o C\u1ea7n \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n?<\/strong><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, nh\u1eefng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng d\u01b0\u1edbi \u0111\u00e2y c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>\n<ul>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng sau khi th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb ho\u1eb7c ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p theo quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng.<\/li>\n<\/ul>\n<blockquote id=\"ti\u0301nh_thu\u00ea\u0301_tncn\" cite=\"https:\/\/jobsgo.vn\/blog\/muc-dong-thue-thu-nhap-ca-nhan\/#muc_luong_dong_thue_tncn\"><p><a href=\"https:\/\/jobsgo.vn\/blog\/thu-nhap-chiu-thue-tncn\/\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/a> \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh nhi\u1ec1u kho\u1ea3n, m\u1ed7i kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n theo quy \u0111\u1ecbnh ri\u00eang. Ngo\u00e0i c\u00e1 nh\u00e2n, tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh s\u1ea3n xu\u1ea5t, kinh doanh \u1ed5n \u0111\u1ecbnh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 t\u1ea1o ra thu nh\u1eadp t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng c\u0169ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p><\/blockquote>\n<h2><span id=\"3_Muc_Giam_Tru_Gia_Canh\"><strong>3. M\u1ee9c Gi\u1ea3m Tr\u1eeb Gia C\u1ea3nh<\/strong><\/span><\/h2>\n<p><strong>M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> c\u00f3 th\u1ec3 bi\u1ebfn \u0111\u1ed9ng theo m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt thu\u1ebf quy \u0111\u1ecbnh:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee9c gi\u1ea3m tr\u1eeb<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<td>11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m)<\/td>\n<\/tr>\n<tr>\n<td>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<td>4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/quy-dinh-giam-tru-gia-canh\/\" target=\"_blank\" rel=\"noopener\">Quy \u0111\u1ecbnh gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/strong><\/p>\n<h2><span id=\"4_Muc_Dong_Thue_Thu_Nhap_Ca_Nhan\"><strong>4. M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n<\/strong><\/span><\/h2>\n<p><strong>M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> trong n\u0103m 2024 kh\u00f4ng c\u1ed1 \u0111\u1ecbnh m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/p>\n<figure id=\"attachment_61605\" aria-describedby=\"caption-attachment-61605\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-61605\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Cach-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng\" width=\"800\" height=\"550\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Cach-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Cach-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-300x206.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Cach-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-150x103.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Cach-tinh-thue-thu-nhap-ca-nhan-tu-tien-luong-768x528.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-61605\" class=\"wp-caption-text\"><center><em>M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n<\/em><\/center><\/figcaption><\/figure>\n<ul>\n<li aria-level=\"1\">V\u1edbi thu nh\u1eadp khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p 2% gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n<li aria-level=\"1\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo b\u1ea3ng l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 5 &#8211; 35%:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u1eadc thu\u1ebf<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/strong><\/p>\n<p><strong>(tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/strong><\/p>\n<p><strong>(tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf su\u1ea5t (%)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u0110\u1ebfn 60<\/td>\n<td style=\"text-align: center;\">\u0110\u1ebfn 5<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 60 \u0111\u1ebfn 120<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 5 \u0111\u1ebfn 10<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 120 \u0111\u1ebfn 216<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 10 \u0111\u1ebfn 18<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 216 \u0111\u1ebfn 384<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 18 \u0111\u1ebfn 32<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 384 \u0111\u1ebfn 624<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 32 \u0111\u1ebfn 52<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 624 \u0111\u1ebfn 960<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 52 \u0111\u1ebfn 80<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 960<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 80<\/td>\n<td style=\"text-align: center;\">35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"5_Cong_Thuc_Tinh_Thue_Thu_Nhap_Ca_Nhan_Tu_Tien_Luong_Tien_Cong\"><strong>5. C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n T\u1eeb Ti\u1ec1n L\u01b0\u01a1ng, Ti\u1ec1n C\u00f4ng<\/strong><\/span><\/h2>\n<p>M\u1ed7i nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf s\u1ebd c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00e1c nhau. Do \u0111\u00f3, \u0111\u1ec3 t\u00ednh ch\u00ednh x\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, tr\u01b0\u1edbc h\u1ebft ch\u00fang ta c\u1ea7n x\u00e1c \u0111\u1ecbnh b\u1ea3n th\u00e2n thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o.<\/p>\n<h3><span id=\"51_Cong_Thuc_Tinh_Thue_Thu_Nhap_Ca_Nhan_Doi_Voi_Ca_Nhan_Cu_Tru\"><strong>5.1. C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n \u0110\u1ed1i V\u1edbi C\u00e1 Nh\u00e2n C\u01b0 Tr\u00fa<\/strong><\/span><\/h3>\n<h4><span id=\"511_Ca_Nhan_Cu_Tru_Ky_Hop_Dong_Lao_Dong_Tu_3_Thang_Tro_Len\"><strong>5.1.1. C\u00e1 Nh\u00e2n C\u01b0 Tr\u00fa K\u00fd H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng T\u1eeb 3 Th\u00e1ng Tr\u1edf L\u00ean<\/strong><\/span><\/h4>\n<p>To\u00e0n b\u1ed9 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ed1i thi\u1ec3u 3 th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u1ea7n l\u01b0\u1ee3t b\u1ed9 3 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t (1)<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb <span class=\"ng-star-inserted\">(bao g\u1ed3m\u00a0<\/span><a href=\"https:\/\/jobsgo.vn\/blog\/giam-tru-gia-canh\/\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/strong><\/a><span class=\"ng-star-inserted\">\u00a0cho b\u1ea3n th\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n&#8230;)<\/span> (2)<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng &#8211; C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf (3)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_61606\" aria-describedby=\"caption-attachment-61606\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" class=\"size-full wp-image-61606\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Tinh-thue-thu-nhap-ca-nhan-2024.jpg\" alt=\"T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2024\" width=\"800\" height=\"550\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Tinh-thue-thu-nhap-ca-nhan-2024.jpg 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Tinh-thue-thu-nhap-ca-nhan-2024-300x206.jpg 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Tinh-thue-thu-nhap-ca-nhan-2024-150x103.jpg 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2021\/04\/Tinh-thue-thu-nhap-ca-nhan-2024-768x528.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-61606\" class=\"wp-caption-text\"><center><em>C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n T\u1eeb Ti\u1ec1n L\u01b0\u01a1ng, Ti\u1ec1n C\u00f4ng<\/em><\/center><\/figcaption><\/figure>\n<p>Sau khi \u00e1p d\u1ee5ng 3 c\u00f4ng th\u1ee9c k\u1ec3 tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ec3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li aria-level=\"1\">B\u01b0\u1edbc 1: Th\u1ed1ng k\u00ea v\u00e0 t\u00ednh t\u1ed5ng thu nh\u1eadp (ti\u1ec1n l\u01b0\u01a1ng) nh\u1eadn \u0111\u01b0\u1ee3c\/th\u00e1ng, n\u0103m.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 2: T\u00ednh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 3: T\u00ednh thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf theo c\u00f4ng th\u1ee9c th\u1ee9 3.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 4: Li\u1ec7t k\u00ea v\u00e0 t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, \u0111\u00f3ng g\u00f3p kh\u00e1c.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 5: \u0110\u1ed1i chi\u1ebfu thu nh\u1eadp h\u00e0ng th\u00e1ng, n\u0103m theo bi\u1ec3u l\u0169y thu\u1ebf 7 b\u1eadc \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 6: C\u1ed9ng c\u00e1c kho\u1ea3n thu\u1ebf theo t\u1eebng b\u1eadc \u0111\u1ec3 ra k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo ph\u01b0\u01a1ng ph\u00e1p t\u1ed1i gi\u1ea3n nh\u01b0 sau:<\/p>\n<table style=\"width: 830px;\">\n<tbody>\n<tr style=\"height: 22.1406px;\">\n<td style=\"text-align: center; width: 51px; height: 51.1406px;\" rowspan=\"2\"><strong>B\u1eadc<\/strong><\/td>\n<td style=\"text-align: center; width: 137px; height: 51.1406px;\" rowspan=\"2\"><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n<td style=\"text-align: center; width: 77px; height: 51.1406px;\" rowspan=\"2\"><strong>Thu\u1ebf su\u1ea5t<\/strong><\/td>\n<td style=\"text-align: center; width: 546px; height: 22.1406px;\" colspan=\"2\"><strong>C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 29px;\">\n<td style=\"text-align: center; width: 264.672px; height: 29px;\"><strong>C\u00e1ch t\u00ednh 1<\/strong><\/td>\n<td style=\"text-align: center; width: 281.328px; height: 29px;\"><strong>C\u00e1ch t\u00ednh 2<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 29px;\">\n<td style=\"text-align: center; width: 51px; height: 29px;\">1<\/td>\n<td style=\"text-align: center; width: 137px; height: 29px;\">\u0110\u1ebfn 5 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 29px;\">5%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 29px;\">0 tri\u1ec7u + 5% thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 29px;\">5% thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"text-align: center; width: 51px; height: 55px;\">2<\/td>\n<td style=\"text-align: center; width: 137px; height: 55px;\">Tr\u00ean 5 tri\u1ec7u &#8211; 10 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 55px;\">10%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 55px;\">0,25 tri\u1ec7u + 10% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 5 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 55px;\">10% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 0,25 tri\u1ec7u<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"text-align: center; width: 51px; height: 55px;\">3<\/td>\n<td style=\"text-align: center; width: 137px; height: 55px;\">Tr\u00ean 10 tri\u1ec7u &#8211; 18 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 55px;\">15%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 55px;\">0,75 tri\u1ec7u + 15% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 10 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 55px;\">15% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 0,75 tri\u1ec7u<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"text-align: center; width: 51px; height: 55px;\">4<\/td>\n<td style=\"text-align: center; width: 137px; height: 55px;\">Tr\u00ean 18 tri\u1ec7u &#8211; 32 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 55px;\">20%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 55px;\">1,95 tri\u1ec7u + 20% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 18 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 55px;\">20% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 1,65 tri\u1ec7u<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"text-align: center; width: 51px; height: 55px;\">5<\/td>\n<td style=\"text-align: center; width: 137px; height: 55px;\">Tr\u00ean 32 tri\u1ec7u &#8211; 52 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 55px;\">25%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 55px;\">4,75 tri\u1ec7u + 25% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 32 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 55px;\">25% thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 3,25 tri\u1ec7u<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"text-align: center; width: 51px; height: 55px;\">6<\/td>\n<td style=\"text-align: center; width: 137px; height: 55px;\">Tr\u00ean 52 tri\u1ec7u &#8211; 80 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 55px;\">30%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 55px;\">9,75 tri\u1ec7u + 30% thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 52 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 55px;\">30 % thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; 5,85 tri\u1ec7u<\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"text-align: center; width: 51px; height: 55px;\">7<\/td>\n<td style=\"text-align: center; width: 137px; height: 55px;\">Tr\u00ean 80 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 77px; height: 55px;\">35%<\/td>\n<td style=\"text-align: center; width: 264.672px; height: 55px;\">18,15 tri\u1ec7u + 35% TNTT tr\u00ean 80 tri\u1ec7u<\/td>\n<td style=\"text-align: center; width: 281.328px; height: 55px;\">35% TNTT &#8211; 9,85 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&gt;&gt;&gt;Xem th\u00eam: M\u00f4 t\u1ea3<strong><a href=\"https:\/\/jobsgo.vn\/blog\/thue-thu-nhap-bat-thuong\/\" target=\"_blank\" rel=\"noopener\"> quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong><\/p>\n<h4><span id=\"512_Ca_Nhan_Cu_Tru_Khong_Ky_Hop_Dong_Lao_Dong_Hoac_Ky_Hop_dong_Lao_Dong_Duoi_3_Thang\"><strong>5.1.2. C\u00e1 Nh\u00e2n C\u01b0 Tr\u00fa Kh\u00f4ng K\u00fd H\u1ee3p \u0110\u1ed3ng Lao \u0110\u1ed9ng Ho\u1eb7c K\u00fd H\u1ee3p \u0111\u1ed3ng Lao \u0110\u1ed9ng D\u01b0\u1edbi 3 Th\u00e1ng<\/strong><\/span><\/h4>\n<p>10% l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng ph\u1ea3i kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp. C\u00f4ng th\u1ee9c t\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 x 10%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"52_Cach_Tinh_Thue_Thu_Nhap_Ca_Nhan_Voi_Ca_Nhan_Khong_Cu_Tru\"><strong>5.2. C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n V\u1edbi C\u00e1 Nh\u00e2n Kh\u00f4ng C\u01b0 Tr\u00fa<\/strong><\/span><\/h3>\n<p>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ch\u1ec9 c\u1ea7n c\u00f3 thu nh\u1eadp, kh\u00f4ng k\u1ec3 cao th\u1ea5p \u0111\u1ec1 s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf 20%. Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n,&#8230;. C\u00f4ng th\u1ee9c t\u00ednh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = Thu nh\u1eadp ch\u1ecbu thu\u1ebf x 20%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/jobsgo.vn\/blog\/bieu-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong><\/p>\n<p><span data-sheets-root=\"1\">[Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc]: <strong><a href=\"https:\/\/jobsgo.vn\/blog\/nhan-tien-tu-nuoc-ngoai-co-phai-dong-thue\" target=\"_blank\" rel=\"noopener\">Nh\u1eadn ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf<\/a><\/strong><\/span><\/p>\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi nh\u00e0 n\u01b0\u1edbc. N\u1eafm \u0111\u01b0\u1ee3c <strong>m\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac ngh\u0129a v\u1ee5, \u0111\u1ed3ng th\u1eddi \u0111\u00f3ng g\u00f3p \u1ed5n \u0111\u1ecbnh v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. <span class=\"ng-star-inserted\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c n\u1eafm r\u00f5\u00a0<\/span><a href=\"https:\/\/jobsgo.vn\/blog\/thoi-han-quyet-toan-thue-tncn\/\"><strong class=\"ng-star-inserted\"><span class=\"ng-star-inserted\">th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf tncn<\/span><\/strong><\/a><span class=\"ng-star-inserted\"> c\u0169ng gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p kh\u00f4ng \u0111\u00e1ng c\u00f3.\u00a0<\/span>Hy v\u1ecdng qua n\u1ed9i dung chia s\u1ebb c\u1ee7a <strong><a href=\"https:\/\/jobsgo.vn\/\">JobsGO<\/a><\/strong>, b\u1ea1n c\u00f3 th\u1ec3 thu\u1eadn l\u1ee3i h\u01a1n trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a b\u1ea3n th\u00e2n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e1nh gi\u00e1 post M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp cao \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. C\u0103n c\u1ee9 theo m\u1ee9c n\u00e0y, h\u00e0ng n\u0103m c\u00e1c c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a&#8230;<\/p>\n","protected":false},"author":41,"featured_media":61604,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n","_yoast_wpseo_title":"M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n M\u01a1\u0301i Nh\u00e2\u0301t {YEAR} %%sep%% %%sitename%%","_yoast_wpseo_metadesc":"M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong 2024 c\u00f3 \u0111i\u1ec3m g\u00ec \u0111\u00e1ng l\u01b0u \u00fd? C\u00e2\u0323p nh\u00e2\u0323t ngay th\u00f4ng tin m\u01a1\u0301i nh\u00e2\u0301t trong ba\u0300i vi\u00ea\u0301t na\u0300y cu\u0309a JobsGO ba\u0323n nhe\u0301.","_yoast_wpseo_focus_keyphrase":"","faq":"1. Tr\u1ee3 C\u1ea5p C\u00f3 \u0110\u01b0\u1ee3c X\u1ebfp V\u00e0o Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n Kh\u00f4ng?\r\n\r\nC\u00f3. To\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 11\/2013\/TT-BTC v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7n h\u00e0nh s\u1ebd \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf.\r\n\r\n2. N\u1ed9p Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n \u1ede \u0110\u00e2u?\r\n\r\nC\u00e1 nh\u00e2n thu\u1ed9c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp t\u1ea1i c\u01a1 quan t\u1ed5 ch\u1ee9c n\u01a1i l\u00e0m vi\u1ec7c ho\u1eb7c c\u01a1 quan thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.\r\n","nganh_nghe_chuc_vu_lien_quan":["K\u1ebf To\u00e1n Thu\u1ebf","T\u01b0 V\u1ea5n Ph\u00e1p Lu\u1eadt","Nh\u00e2n Vi\u00ean H\u00e0nh Ch\u00ednh Nh\u00e2n S\u1ef1"]},"categories":[2034,3],"tags":[],"yoast_head":"\n<title>M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n M\u01a1\u0301i Nh\u00e2\u0301t 2025 - JobsGO Blog<\/title>\n<meta name=\"description\" content=\"M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong 2024 c\u00f3 \u0111i\u1ec3m g\u00ec \u0111\u00e1ng l\u01b0u \u00fd? C\u00e2\u0323p nh\u00e2\u0323t ngay th\u00f4ng tin m\u01a1\u0301i nh\u00e2\u0301t trong ba\u0300i vi\u00ea\u0301t na\u0300y cu\u0309a JobsGO ba\u0323n nhe\u0301.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jobsgo.vn\/blog\/muc-dong-thue-thu-nhap-ca-nhan\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u1ee9c \u0110\u00f3ng Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n M\u01a1\u0301i Nh\u00e2\u0301t 2025 - JobsGO Blog\" \/>\n<meta property=\"og:description\" content=\"M\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong 2024 c\u00f3 \u0111i\u1ec3m g\u00ec \u0111\u00e1ng l\u01b0u \u00fd? 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