{"id":11846,"date":"2021-04-06T01:30:26","date_gmt":"2021-04-05T18:30:26","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=11846"},"modified":"2024-01-22T11:08:30","modified_gmt":"2024-01-22T04:08:30","slug":"cac-khoan-giam-tru-khi-tinh-thue-tncn","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/cac-khoan-giam-tru-khi-tinh-thue-tncn\/","title":{"rendered":"C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN 2025"},"content":{"rendered":"\n
C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN (thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) bao g\u1ed3m: kho\u1ea3n gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n; kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; gi\u1ea3m tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n v\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, thi\u1ec7n nguy\u1ec7n, khuy\u1ebfn h\u1ecdc.<\/span><\/i><\/span><\/p>\n D\u01b0\u1edbi \u0111\u00e2y l\u00e0 th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf TNCN.<\/span><\/p>\n M\u1ee5c l\u1ee5c<\/p> Theo Ngh\u1ecb quy\u1ebft 954, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2020, Ch\u00ednh ph\u1ee7 s\u1ebd t\u0103ng ng\u01b0\u1ee1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u th\u00eam 22%, t\u1eeb 9.000.000 \u0111\u1ed3ng l\u00ean 11.000.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 11.000.000 \u0111\u1ed3ng\/th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n ? <\/strong>Xem th\u00eam:<\/strong><\/em>\u00a0Ai ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Khi n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf TNCN?<\/strong><\/em><\/a><\/span><\/span><\/p>\n Ngh\u1ecb quy\u1ebft 954 m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh c\u0169ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Theo ch\u00ednh s\u00e1ch m\u1edbi, m\u1ee9c gi\u1ea3m thu\u1ebf cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 4.400.000 \u0111\u1ed3ng t\u1eeb m\u1ee9c 3.600.000 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 tr\u1ebb em d\u01b0\u1edbi 18 tu\u1ed5i ho\u1eb7c tr\u1ebb em tr\u00ean 18 tu\u1ed5i nh\u01b0ng c\u00f3 thu nh\u1eadp th\u1ea5p, kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. Ngo\u00e0i ra, v\u1ee3\/ch\u1ed3ng ho\u1eb7c cha m\u1eb9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c ho\u1eb7c c\u00f3 thu nh\u1eadp th\u1ea5p c\u0169ng l\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ee7 ti\u00eau chu\u1ea9n.<\/span><\/p>\n ? <\/strong>Xem th\u00eam:<\/strong><\/em>\u00a0Quy \u0111\u1ecbnh gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2025 c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t<\/a><\/strong><\/span><\/em><\/span><\/p>\n Vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 tr\u1ebb em c\u1ea7n c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n Theo kho\u1ea3n 2, \u0111i\u1ec1u 9, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n Danh m\u1ee5c<\/span><\/strong><\/em><\/p>\n<\/td>\n M\u1ee9c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf<\/span><\/strong><\/em><\/p>\n<\/td>\n<\/tr>\n (*) V\u00ed d\u1ee5:<\/span><\/strong><\/em><\/p>\n \u00d4ng An mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1edbi m\u1ee9c 900.000 \u0111\u1ed3ng\/ th\u00e1ng. Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n \u00f4ng An \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea3 n\u0103m l\u00e0: 900.000 (\u0111\u1ed3ng) x 12 (th\u00e1ng) = 10.800.000 \u0111\u1ed3ng.<\/span><\/p>\n Song, n\u1ebfu \u00f4ng An mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n v\u1edbi m\u1ee9c 2.000.000 \u0111\u1ed3ng\/ th\u00e1ng, s\u1ed1 ti\u1ec1n \u00f4ng An \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea3 n\u0103m s\u1ebd l\u00e0 1.000.000 (\u0111\u1ed3ng) x 12 (th\u00e1ng) = 12.000.000 (\u0111\u1ed3ng).<\/span><\/p>\nKho\u1ea3n gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n<\/span><\/strong><\/span><\/span><\/h2>\n
Kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/span><\/span><\/h2>\n
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Kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/span><\/strong><\/span><\/span><\/h2>\n
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\n \n \n \n B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\n 8%<\/span><\/td>\n<\/tr>\n \n B\u1ea3o hi\u1ec3m y t\u1ebf<\/span><\/td>\n 1,5%<\/span><\/td>\n<\/tr>\n \n B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/span><\/td>\n 1%<\/span><\/td>\n<\/tr>\n \n \u0110\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed\/ Mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/span><\/td>\n T\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng (*)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n