{"id":91469,"date":"2025-02-23T08:52:45","date_gmt":"2025-02-23T01:52:45","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=91469"},"modified":"2025-03-16T09:03:17","modified_gmt":"2025-03-16T02:03:17","slug":"thue-luy-tien-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/","title":{"rendered":"Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec? H\u01b0\u1edbng D\u1eabn Chi Ti\u1ebft V\u1ec1 Bi\u1ec3u Thu\u1ebf TNCN 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;91469&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>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n v\u00e0 s\u1ef1 bi\u1ebfn chuy\u1ec3n c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, vi\u1ec7c n\u1eafm b\u1eaft th\u00f4ng tin v\u1ec1 thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi m\u1ed7i c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u m\u1ed9t c\u00e1ch chi ti\u1ebft v\u1ec1 &#8220;<\/em><a href=\"https:\/\/jobsgo.vn\/blog\/?p=91469&amp;preview=true\" target=\"_blank\" rel=\"noopener\"><strong><em>thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g<\/em><\/strong><\/a><em>\u00ec&#8221;, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, l\u1ee3i \u00edch c\u0169ng nh\u01b0 t\u00e1c \u0111\u1ed9ng c\u1ee7a h\u00ecnh th\u1ee9c thu\u1ebf n\u00e0y \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng.<\/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_Luy_Tien_La_Gi\">1. Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec?<\/a><\/li><li><a href=\"#2_Muc_Dich_Ap_Dung_Thue_Luy_Tien\">2. M\u1ee5c \u0110\u00edch \u00c1p D\u1ee5ng Thu\u1ebf L\u0169y Ti\u1ebfn<\/a><\/li><li><a href=\"#3_Bieu_Thue_Thu_Nhap_Ca_Nhan_Luy_Tien\">3. Bi\u1ec3u Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u0169y Ti\u1ebfn<\/a><ul><li><a href=\"#31_Bieu_Thue_Luy_Tien_Tung_Phan_Ap_Dung\">3.1 Bi\u1ec3u Thu\u1ebf L\u0169y Ti\u1ebfn T\u1eebng Ph\u1ea7n \u00c1p D\u1ee5ng<\/a><ul><li><a href=\"#311_Nguon_Thu_Nhap_Tinh_Thue\">3.1.1 Ngu\u1ed3n Thu Nh\u1eadp T\u00ednh Thu\u1ebf<\/a><\/li><li><a href=\"#312_Bieu_Thue_Luy_Tien_Tung_Phan_Nam_2024\">3.1.2 Bi\u1ec3u Thu\u1ebf L\u0169y Ti\u1ebfn T\u1eebng Ph\u1ea7n N\u0103m 2024<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#4_Doi_Tuong_Ap_Dung_Thue_Luy_Tien\">4. \u0110\u1ed1i T\u01b0\u1ee3ng \u00c1p D\u1ee5ng Thu\u1ebf L\u0169y Ti\u1ebfn<\/a><\/li><li><a href=\"#5_Cach_Tinh_Thue_Thu_Nhap_Ca_Nhan_Luy_Tien\">5. C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u0169y Ti\u1ebfn<\/a><ul><li><a href=\"#51_Cong_Thuc_Tinh_Thue_TNCN_Luy_Tien\">5.1 C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf TNCN L\u0169y Ti\u1ebfn<\/a><\/li><li><a href=\"#52_Trinh_Tu_Tinh_Thue_Can_Thuc_Hien\">5.2 Tr\u00ecnh T\u1ef1 T\u00ednh Thu\u1ebf C\u1ea7n Th\u1ef1c Hi\u1ec7n<\/a><\/li><li><a href=\"#53_Vi_Du_Tinh_Thue_Cu_The_Cho_Nguoi_Lao_Dong\">5.3 V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf C\u1ee5 Th\u1ec3 Cho Ng\u01b0\u1eddi Lao \u0110\u1ed9ng<\/a><\/li><\/ul><\/li><li><a href=\"#6_Loi_Ich_Va_Tac_Dong_Cua_Thue_Luy_Tien\">6. L\u1ee3i \u00cdch V\u00e0 T\u00e1c \u0110\u1ed9ng C\u1ee7a Thu\u1ebf L\u0169y Ti\u1ebfn<\/a><ul><li><a href=\"#61_Doi_Voi_Nguoi_Lao_Dong\">6.1 \u0110\u1ed1i V\u1edbi Ng\u01b0\u1eddi Lao \u0110\u1ed9ng<\/a><ul><li><a href=\"#611_Khuyen_Khich_Phat_Trien_Nghe_Nghiep\">6.1.1 Khuy\u1ebfn Kh\u00edch Ph\u00e1t Tri\u1ec3n Ngh\u1ec1 Nghi\u1ec7p<\/a><\/li><li><a href=\"#612_Thuc_Day_Su_Cong_Bang_Xa_Hoi\">6.1.2 Th\u00fac \u0110\u1ea9y S\u1ef1 C\u00f4ng B\u1eb1ng X\u00e3 H\u1ed9i<\/a><\/li><\/ul><\/li><li><a href=\"#62_Doi_Voi_Nha_Tuyen_Dung\">6.2 \u0110\u1ed1i V\u1edbi Nh\u00e0 Tuy\u1ec3n D\u1ee5ng<\/a><ul><li><a href=\"#621_Cach_Ap_Dung_Trong_Viec_Xay_Dung_Muc_Luong\">6.2.1 C\u00e1ch \u00c1p D\u1ee5ng Trong Vi\u1ec7c X\u00e2y D\u1ef1ng M\u1ee9c L\u01b0\u01a1ng<\/a><\/li><li><a href=\"#622_Quan_Ly_Chi_Phi_Va_Nghia_Vu_Thue\">6.2.2 Qu\u1ea3n L\u00fd Chi Ph\u00ed V\u00e0 Ngh\u0129a V\u1ee5 Thu\u1ebf<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1_Thue_Luy_Tien_La_Gi\"><strong>1. Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n<blockquote id=\"m\u1ee5c_\u0111\u00edch_\u00e1p_thu\u1ebf_l\u0169y_ti\u1ebfn\" cite=\"https:\/\/jobsgo.vn\/blog\/?p=91469&amp;preview=true#doi_tuong_ap_thue_luy_tien\"><p>&#8220;<strong>Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec<\/strong>&#8221; l\u00e0 m\u1ed9t c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u00e0 mang t\u00ednh ti\u00ean quy\u1ebft khi \u0111i v\u00e0o ph\u00e2n t\u00edch h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a m\u1ed9t qu\u1ed1c gia. V\u1ec1 c\u01a1 b\u1ea3n, thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc r\u1eb1ng m\u1ee9c thu\u1ebf su\u1ea5t s\u1ebd t\u0103ng d\u1ea7n theo m\u1ee9c thu nh\u1eadp. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n so v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/p><\/blockquote>\n<figure id=\"attachment_91470\" aria-describedby=\"caption-attachment-91470\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-91470 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed.png\" alt=\"Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec?\" width=\"800\" height=\"541\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-300x203.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-150x101.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-768x519.png 768w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-120x80.png 120w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-91470\" class=\"wp-caption-text\"><center><em>Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec?<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<p>M\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a thu\u1ebf l\u0169y ti\u1ebfn:<\/p>\n<ul>\n<li aria-level=\"1\">T\u00ednh c\u00f4ng b\u1eb1ng: \u0110\u1ea3m b\u1ea3o r\u1eb1ng ng\u01b0\u1eddi h\u01b0\u1edfng nhi\u1ec1u t\u00e0i s\u1ea3n, thu nh\u1eadp cao \u0111\u00f3ng g\u00f3p nhi\u1ec1u h\u01a1n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">T\u0103ng c\u01b0\u1eddng ph\u00e2n ph\u1ed1i thu nh\u1eadp: H\u1ec7 th\u1ed1ng thu\u1ebf l\u0169y ti\u1ebfn gi\u00fap thu h\u1eb9p kho\u1ea3ng c\u00e1ch gi\u00e0u ngh\u00e8o v\u00e0 gi\u1ea3m thi\u1ec3u s\u1ef1 b\u1ea5t c\u00f4ng x\u00e3 h\u1ed9i.<\/li>\n<li aria-level=\"1\">Kh\u1ea3 n\u0103ng \u0111i\u1ec1u ch\u1ec9nh linh ho\u1ea1t: Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 thay \u0111\u1ed5i c\u00e1c khung thu\u1ebf su\u1ea5t \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi di\u1ec5n bi\u1ebfn kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n<h2><span id=\"2_Muc_Dich_Ap_Dung_Thue_Luy_Tien\"><strong>2. M\u1ee5c \u0110\u00edch \u00c1p D\u1ee5ng Thu\u1ebf L\u0169y Ti\u1ebfn<\/strong><\/span><\/h2>\n<p>M\u1ee5c ti\u00eau c\u1ee7a thu\u1ebf l\u0169y ti\u1ebfn kh\u00f4ng ch\u1ec9 l\u00e0 t\u1ea1o ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 t\u00e1i ph\u00e2n ph\u1ed1i thu nh\u1eadp, h\u1ed7 tr\u1ee3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf b\u1ec1n v\u1eefng. C\u1ee5 th\u1ec3, m\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng thu\u1ebf l\u0169y ti\u1ebfn bao g\u1ed3m:<\/p>\n<ul>\n<li aria-level=\"1\">C\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i: \u0110\u1ea3m b\u1ea3o r\u1eb1ng m\u1ed7i c\u00f4ng d\u00e2n \u0111\u00f3ng g\u00f3p theo kh\u1ea3 n\u0103ng c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t tri\u1ec3n \u0111\u1ea5t n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">T\u1ea1o \u0111\u1ed9ng l\u1ef1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng: Khi m\u1ee9c thu\u1ebf t\u0103ng d\u1ea7n theo thu nh\u1eadp, c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea5n \u0111\u1ea5u \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 cao.<\/li>\n<li aria-level=\"1\">\u1ed4n \u0111\u1ecbnh kinh t\u1ebf: Thu thu\u1ebf l\u0169y ti\u1ebfn gi\u00fap \u0111i\u1ec1u ch\u1ec9nh s\u1ef1 ch\u00eanh l\u1ec7ch thu nh\u1eadp v\u00e0 t\u1ea1o c\u01a1 s\u1edf cho c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 x\u00e3 h\u1ed9i, gi\u1ea3m b\u1edbt s\u1ef1 \u0111\u1ea7u c\u01a1 v\u00e0 t\u00edch l\u0169y kh\u00f4ng c\u00e2n \u0111\u1ed1i.<\/li>\n<\/ul>\n<h2><span id=\"3_Bieu_Thue_Thu_Nhap_Ca_Nhan_Luy_Tien\"><strong>3. Bi\u1ec3u Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u0169y Ti\u1ebfn<\/strong><\/span><\/h2>\n<h3><span id=\"31_Bieu_Thue_Luy_Tien_Tung_Phan_Ap_Dung\"><strong>3.1 Bi\u1ec3u Thu\u1ebf L\u0169y Ti\u1ebfn T\u1eebng Ph\u1ea7n \u00c1p D\u1ee5ng<\/strong><\/span><\/h3>\n<p>H\u1ec7 th\u1ed1ng bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn cung c\u1ea5p m\u1ed9t khung m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo t\u1eebng ph\u1ea7n thu nh\u1eadp, gi\u00fap ch\u00ednh ph\u1ee7 ph\u00e2n b\u1ed5 g\u00e1nh n\u1eb7ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. Trong h\u1ec7 th\u1ed1ng n\u00e0y, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh c\u00e1c \u0111o\u1ea1n (khung) v\u1edbi m\u1ed7i \u0111o\u1ea1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/p>\n<h4><span id=\"311_Nguon_Thu_Nhap_Tinh_Thue\"><strong>3.1.1 Ngu\u1ed3n Thu Nh\u1eadp T\u00ednh Thu\u1ebf<\/strong><\/span><\/h4>\n<p>\u0110i\u1ec1u quan tr\u1ecdng tr\u01b0\u1edbc khi \u0111\u1ebfn vi\u1ec7c t\u00ednh thu\u1ebf l\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf. C\u00e1c ngu\u1ed3n thu nh\u1eadp ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/p>\n<ul>\n<li aria-level=\"1\">L\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng: M\u1ee9c thu nh\u1eadp ch\u00ednh t\u1eeb c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y c\u1ee7a c\u00e1 nh\u00e2n.<\/li>\n<li aria-level=\"1\">Thu nh\u1eadp t\u1eeb kinh doanh: L\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<li aria-level=\"1\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0: L\u00e3i su\u1ea5t, c\u1ed5 t\u1ee9c t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh nh\u01b0 ch\u1ee9ng kho\u00e1n hay b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<li aria-level=\"1\">C\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c: Bao g\u1ed3m ti\u1ec1n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, ho\u1eb7c c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngu\u1ed3n thu nh\u1eadp t\u00ednh thu\u1ebf gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.<\/p>\n<h4><span id=\"312_Bieu_Thue_Luy_Tien_Tung_Phan_Nam_2024\"><strong>3.1.2 Bi\u1ec3u Thu\u1ebf L\u0169y Ti\u1ebfn T\u1eebng Ph\u1ea7n N\u0103m 2024<\/strong><\/span><\/h4>\n<p>\u0110\u1ec3 th\u1ec3 hi\u1ec7n m\u1ed9t c\u00e1ch chi ti\u1ebft nh\u1ea5t, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng trong n\u0103m 2024:<\/p>\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><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">\u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 5 \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 10 \u0111\u1ebfn 18 tri\u1ec7u \u0111\u1ed3ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 18 \u0111\u1ebfn 32 tri\u1ec7u \u0111\u1ed3ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 32 \u0111\u1ebfn 52 tri\u1ec7u \u0111\u1ed3ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 52 \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng<\/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 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">Tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<td style=\"text-align: center;\">35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u01b0u \u00fd: C\u00e1c con s\u1ed1 v\u00e0 b\u1eadc thu\u1ebf \u1edf tr\u00ean ch\u1ec9 mang t\u00ednh minh h\u1ecda v\u00e0 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1edfi c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n<h2><span id=\"4_Doi_Tuong_Ap_Dung_Thue_Luy_Tien\"><strong>4. \u0110\u1ed1i T\u01b0\u1ee3ng \u00c1p D\u1ee5ng Thu\u1ebf L\u0169y Ti\u1ebfn<\/strong><\/span><\/h2>\n<p>Trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a nhi\u1ec1u qu\u1ed1c gia, thu\u1ebf l\u0169y ti\u1ebfn \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp. V\u1eady, nh\u1eefng c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c n\u00e0o ph\u1ea3i \u0111\u00f3ng thu\u1ebf theo h\u00ecnh th\u1ee9c n\u00e0y?<\/p>\n<p>Thu\u1ebf l\u0169y ti\u1ebfn kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ed9t nh\u00f3m nh\u1ecf ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 ngu\u1ed3n thu nh\u1eadp \u0111a d\u1ea1ng. C\u1ee5 th\u1ec3, nh\u1eefng ai ph\u1ea3i \u0111\u00f3ng thu\u1ebf theo h\u00ecnh th\u1ee9c l\u0169y ti\u1ebfn bao g\u1ed3m:<\/p>\n<ul>\n<li aria-level=\"1\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng: T\u1ea5t c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p<\/li>\n<li aria-level=\"1\">C\u00e1 nh\u00e2n kinh doanh: C\u00e1c ch\u1ee7 doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c c\u00e1 nh\u00e2n t\u1ef1 kinh doanh, c\u00f3 l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">Nh\u00e0 \u0111\u1ea7u t\u01b0: Nh\u1eefng c\u00e1 nh\u00e2n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00e3i su\u1ea5t, c\u1ed5 t\u1ee9c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">C\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c: B\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n n\u00e0o c\u00f3 thu nh\u1eadp d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i c\u0169ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2><span id=\"5_Cach_Tinh_Thue_Thu_Nhap_Ca_Nhan_Luy_Tien\"><strong>5. C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u0169y Ti\u1ebfn<\/strong><\/span><\/h2>\n<figure id=\"attachment_91471\" aria-describedby=\"caption-attachment-91471\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" class=\"wp-image-91471 size-full\" src=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-1.png\" alt=\"C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u0169y Ti\u1ebfn\" width=\"800\" height=\"600\" srcset=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-1.png 800w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-1-300x225.png 300w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-1-150x113.png 150w, https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-1-768x576.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-91471\" class=\"wp-caption-text\"><center><em>C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n L\u0169y Ti\u1ebfn<\/em><center><\/center><\/center><\/figcaption><\/figure>\n<p>Vi\u1ec7c t\u00ednh thu\u1ebf theo nguy\u00ean t\u1eafc l\u0169y ti\u1ebfn \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7 m\u1ed9t tr\u00ecnh t\u1ef1 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c c\u00f4ng th\u1ee9c theo m\u1ee9c thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n<h3><span id=\"51_Cong_Thuc_Tinh_Thue_TNCN_Luy_Tien\"><strong>5.1 C\u00f4ng Th\u1ee9c T\u00ednh Thu\u1ebf TNCN L\u0169y Ti\u1ebfn<\/strong><\/span><\/h3>\n<p>\u0110\u1ec3 t\u00ednh thu\u1ebf TNCN theo h\u1ec7 th\u1ed1ng l\u0169y ti\u1ebfn, tr\u01b0\u1edbc h\u1ebft b\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a m\u00ecnh sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd. C\u00f4ng th\u1ee9c chung c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\">Thu\u1ebf ph\u1ea3i n\u1ed9p = \u03a3 (Ph\u1ea7n thu nh\u1eadp n\u1eb1m trong t\u1eebng khung thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t c\u1ee7a khung \u0111\u00f3)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp h\u00e0ng n\u0103m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>T\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, \u2026).<\/li>\n<li>Ph\u00e2n b\u1ed5 ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0o c\u00e1c b\u1eadc thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/li>\n<li>\u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng ph\u1ea7n v\u00e0 c\u1ed9ng l\u1ea1i \u0111\u1ec3 t\u00ednh t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<\/ol>\n<h3><span id=\"52_Trinh_Tu_Tinh_Thue_Can_Thuc_Hien\"><strong>5.2 Tr\u00ecnh T\u1ef1 T\u00ednh Thu\u1ebf C\u1ea7n Th\u1ef1c Hi\u1ec7n<\/strong><\/span><\/h3>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, ch\u00fang ta h\u00e3y li\u1ec7t k\u00ea tr\u00ecnh t\u1ef1 t\u00ednh thu\u1ebf theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul>\n<li aria-level=\"1\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf: T\u1ed5ng h\u1ee3p c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c nhau trong n\u0103m.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 2: Tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: Bao g\u1ed3m gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 3: T\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng ph\u1ea7n thu nh\u1eadp: Ph\u00e2n chia ph\u1ea7n thu nh\u1eadp v\u00e0o c\u00e1c khung v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 4: C\u1ed9ng d\u1ed3n s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c khung: T\u1ed5ng h\u1ee3p l\u1ea1i \u0111\u1ec3 c\u00f3 s\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u00f3ng.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 5: Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu: \u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf t\u00ednh \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<h3><span id=\"53_Vi_Du_Tinh_Thue_Cu_The_Cho_Nguoi_Lao_Dong\"><strong>5.3 V\u00ed D\u1ee5 T\u00ednh Thu\u1ebf C\u1ee5 Th\u1ec3 Cho Ng\u01b0\u1eddi Lao \u0110\u1ed9ng<\/strong><\/span><\/h3>\n<p>Gi\u1ea3 s\u1eed m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 t\u1ed5ng thu nh\u1eadp sau khi tr\u1eeb gi\u1ea3m tr\u1eeb l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. \u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n nh\u01b0 \u0111\u00e3 li\u1ec7t k\u00ea \u1edf ph\u1ea7n 3.1.2, ta th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf (Tri\u1ec7u \u0111\u1ed3ng\/n\u0103m)<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u0110\u1ebfn 60 tri\u1ec7u \u0111\u1ea7u ti\u00ean<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t: 5%.<\/li>\n<li aria-level=\"1\">Thu\u1ebf ph\u1ea3i n\u1ed9p = 60 tri\u1ec7u \u00d7 5% = 3 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Ph\u1ea7n t\u1eeb tr\u00ean 60 \u0111\u1ebfn 120 tri\u1ec7u<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Ph\u1ea7n t\u00ednh thu\u1ebf = 60 tri\u1ec7u.<\/li>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t: 10%.<\/li>\n<li aria-level=\"1\">Thu\u1ebf ph\u1ea3i n\u1ed9p = 60 tri\u1ec7u \u00d7 10% = 6 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Ph\u1ea7n t\u1eeb tr\u00ean 120 \u0111\u1ebfn 216 tri\u1ec7u<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Ph\u1ea7n t\u00ednh thu\u1ebf = 96 tri\u1ec7u (216 &#8211; 120)<\/li>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t: 15%<\/li>\n<li aria-level=\"1\">Thu\u1ebf ph\u1ea3i n\u1ed9p = 96 tri\u1ec7u \u00d7 15% = 14.4 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Ph\u1ea7n t\u1eeb tr\u00ean 216 \u0111\u1ebfn 300 tri\u1ec7u<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">Ph\u1ea7n t\u00ednh thu\u1ebf = 84 tri\u1ec7u (300 &#8211; 216)<\/li>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t: 20%<\/li>\n<li aria-level=\"1\">Thu\u1ebf ph\u1ea3i n\u1ed9p = 84 tri\u1ec7u \u00d7 20% = 16.8 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = 3 + 6 + 14.4 + 16.8 = 40.2 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<h2><span id=\"6_Loi_Ich_Va_Tac_Dong_Cua_Thue_Luy_Tien\"><strong>6. L\u1ee3i \u00cdch V\u00e0 T\u00e1c \u0110\u1ed9ng C\u1ee7a Thu\u1ebf L\u0169y Ti\u1ebfn<\/strong><\/span><\/h2>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf l\u0169y ti\u1ebfn mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch kh\u00f4ng ch\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n cho c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u1ea3 n\u1ec1n kinh t\u1ebf chung. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 c\u00e1c l\u1ee3i \u00edch v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf l\u0169y ti\u1ebfn.<\/p>\n<h3><span id=\"61_Doi_Voi_Nguoi_Lao_Dong\"><strong>6.1 \u0110\u1ed1i V\u1edbi Ng\u01b0\u1eddi Lao \u0110\u1ed9ng<\/strong><\/span><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, vi\u1ec7c \u0111\u00f3ng thu\u1ebf l\u0169y ti\u1ebfn mang l\u1ea1i m\u1ed9t s\u1ed1 l\u1ee3i \u00edch c\u1ee5 th\u1ec3 nh\u01b0:<\/p>\n<h4><span id=\"611_Khuyen_Khich_Phat_Trien_Nghe_Nghiep\"><strong>6.1.1 Khuy\u1ebfn Kh\u00edch Ph\u00e1t Tri\u1ec3n Ngh\u1ec1 Nghi\u1ec7p<\/strong><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u0110\u1ed9ng l\u1ef1c c\u00e1 nh\u00e2n: Khi m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u0169y ti\u1ebfn, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 xu h\u01b0\u1edbng theo \u0111u\u1ed5i vi\u1ec7c n\u00e2ng cao k\u1ef9 n\u0103ng v\u00e0 ki\u1ebfn th\u1ee9c \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c thu nh\u1eadp cao h\u01a1n. Tuy nhi\u00ean, h\u1ecd v\u1eabn th\u1ea5y c\u00f4ng b\u1eb1ng khi s\u1ed1 thu\u1ebf t\u0103ng d\u1ea7n theo th\u00e0nh t\u00edch \u0111\u1ea1t \u0111\u01b0\u1ee3c.<\/li>\n<li aria-level=\"1\">C\u01a1 h\u1ed9i \u0111\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n: C\u00e1c h\u1ec7 th\u1ed1ng thu\u1ebf c\u00f4ng b\u1eb1ng th\u01b0\u1eddng k\u1ebft h\u1ee3p v\u1edbi c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i v\u1ec1 \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p, gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ed7 l\u1ef1c c\u1ea3i thi\u1ec7n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n.<\/li>\n<\/ul>\n<h4><span id=\"612_Thuc_Day_Su_Cong_Bang_Xa_Hoi\"><strong>6.1.2 Th\u00fac \u0110\u1ea9y S\u1ef1 C\u00f4ng B\u1eb1ng X\u00e3 H\u1ed9i<\/strong><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Gi\u1ea3m kho\u1ea3ng c\u00e1ch thu nh\u1eadp: Nh\u1edd c\u01a1 ch\u1ebf l\u0169y ti\u1ebfn, thu\u1ebf su\u1ea5t cao \u0111\u1ed1i v\u1edbi thu nh\u1eadp cao gi\u00fap t\u00e1i ph\u00e2n ph\u1ed1i t\u00e0i s\u1ea3n, gi\u1ea3m b\u1edbt s\u1ef1 b\u1ea5t b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c t\u1ea7ng l\u1edbp x\u00e3 h\u1ed9i.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ph\u00fac l\u1ee3i: S\u1ed1 thu\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ebd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 gi\u00e1o d\u1ee5c, y t\u1ebf v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i, mang l\u1ea1i l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho c\u1ed9ng \u0111\u1ed3ng.<\/li>\n<\/ul>\n<h3><span id=\"62_Doi_Voi_Nha_Tuyen_Dung\"><strong>6.2 \u0110\u1ed1i V\u1edbi Nh\u00e0 Tuy\u1ec3n D\u1ee5ng<\/strong><\/span><\/h3>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf l\u0169y ti\u1ebfn kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n c\u00f3 t\u00e1c \u0111\u1ed9ng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng v\u00e0 doanh nghi\u1ec7p.<\/p>\n<h4><span id=\"621_Cach_Ap_Dung_Trong_Viec_Xay_Dung_Muc_Luong\"><strong>6.2.1 C\u00e1ch \u00c1p D\u1ee5ng Trong Vi\u1ec7c X\u00e2y D\u1ef1ng M\u1ee9c L\u01b0\u01a1ng<\/strong><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng: C\u00e1c doanh nghi\u1ec7p c\u1ea7n c\u00e2n nh\u1eafc x\u00e2y d\u1ef1ng m\u1ee9c l\u01b0\u01a1ng v\u00e0 ch\u1ebf \u0111\u1ed9 th\u01b0\u1edfng ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ea7y \u0111\u1ee7 l\u1ee3i \u00edch khi ch\u1ecbu m\u1ee9c thu\u1ebf l\u0169y ti\u1ebfn. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 gi\u00fap c\u1ea3i thi\u1ec7n \u0111\u1ed9ng l\u1ef1c l\u00e0m vi\u1ec7c v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i.<\/li>\n<li aria-level=\"1\">Minh b\u1ea1ch khi t\u00ednh thu\u1ebf: Khi c\u00e1c doanh nghi\u1ec7p hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc thu\u1ebf l\u0169y ti\u1ebfn, h\u1ecd c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng l\u01b0\u01a1ng c\u00f4ng b\u1eb1ng, gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea3m th\u1ea5y h\u00e0i l\u00f2ng v\u1ec1 s\u1ef1 c\u00f4ng b\u1eb1ng trong h\u1ec7 th\u1ed1ng l\u01b0\u01a1ng b\u1ed5ng.<\/li>\n<\/ul>\n<h4><span id=\"622_Quan_Ly_Chi_Phi_Va_Nghia_Vu_Thue\"><strong>6.2.2 Qu\u1ea3n L\u00fd Chi Ph\u00ed V\u00e0 Ngh\u0129a V\u1ee5 Thu\u1ebf<\/strong><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed: Nh\u00e0 tuy\u1ec3n d\u1ee5ng c\u1ea7n qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong b\u1ed1i c\u1ea3nh t\u0103ng c\u01b0\u1eddng c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t thu\u1ebf c\u1ee7a ch\u00ednh ph\u1ee7.<\/li>\n<li aria-level=\"1\">Minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt: Vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf minh b\u1ea1ch gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 vi ph\u1ea1m thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o uy t\u00edn tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<p>Hy v\u1ecdng r\u1eb1ng b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <a href=\"https:\/\/jobsgo.vn\/\" target=\"_blank\" rel=\"noopener\"><strong>JobsGO<\/strong><\/a> v\u1ec1 <strong>thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec<\/strong> \u0111\u00e3 mang l\u1ea1i cho b\u1ea1n c\u00e1i nh\u00ecn t\u1ed5ng quan c\u0169ng nh\u01b0 chi ti\u1ebft v\u1ec1 thu\u1ebf l\u0169y ti\u1ebfn, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh \u0111\u00fang \u0111\u1eafn.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e1nh gi\u00e1 post Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf ph\u00e1t tri\u1ec3n v\u00e0 s\u1ef1 bi\u1ebfn chuy\u1ec3n c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh, vi\u1ec7c n\u1eafm b\u1eaft th\u00f4ng tin v\u1ec1 thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi m\u1ed7i c\u00e1 nh\u00e2n v\u00e0&#8230;<\/p>\n","protected":false},"author":75013,"featured_media":91470,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec","_yoast_wpseo_title":"Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u C\u00e1ch T\u00ednh Chi Ti\u1ebft Nh\u1ea5t {YEAR} - JobsGO Blog","_yoast_wpseo_metadesc":"Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0 th\u1ebf n\u00e0o chu\u1ea9n x\u00e1c nh\u1ea5t n\u0103m 2025? C\u00f9ng JobsGO \u0111i t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.","_yoast_wpseo_focus_keyphrase":"","faq":"1. Thu\u1ebf L\u0169y Ti\u1ebfn C\u00f3 L\u1ee3i Hay C\u00f3 H\u1ea1i?\r\n\r\nV\u1eeba c\u00f3 l\u1ee3i v\u1eeba c\u00f3 h\u1ea1i, thu\u1ebf l\u0169y ti\u1ebfn gi\u00fap ph\u00e2n ph\u1ed1i thu nh\u1eadp c\u00f4ng b\u1eb1ng h\u01a1n, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m \u0111\u1ed9ng l\u1ef1c ki\u1ebfm ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao.\r\n\r\n2. Thu\u1ebf L\u0169y Ti\u1ebfn C\u00f3 \u00c1p D\u1ee5ng Cho T\u1ea5t C\u1ea3 M\u1ecdi Ng\u01b0\u1eddi Kh\u00f4ng?\r\n\r\nKh\u00f4ng ph\u1ea3i ai c\u0169ng ch\u1ecbu thu\u1ebf l\u0169y ti\u1ebfn. \u1ede m\u1ed9t s\u1ed1 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp r\u1ea5t th\u1ea5p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c ch\u1ec9 ch\u1ecbu m\u1ee9c thu\u1ebf th\u1ea5p nh\u1ea5t.\r\n\r\n\r\n","nganh_nghe_chuc_vu_lien_quan":["K\u1ebf To\u00e1n Thu\u1ebf"]},"categories":[3],"tags":[],"yoast_head":"\n<title>Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u C\u00e1ch T\u00ednh Chi Ti\u1ebft Nh\u1ea5t 2025 - JobsGO Blog<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0 th\u1ebf n\u00e0o chu\u1ea9n x\u00e1c nh\u1ea5t n\u0103m 2025? C\u00f9ng JobsGO \u0111i t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.\" \/>\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\/thue-luy-tien-la-gi\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec? T\u00ecm Hi\u1ec3u C\u00e1ch T\u00ednh Chi Ti\u1ebft Nh\u1ea5t 2025 - JobsGO Blog\" \/>\n<meta property=\"og:description\" content=\"Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0 th\u1ebf n\u00e0o chu\u1ea9n x\u00e1c nh\u1ea5t n\u0103m 2025? C\u00f9ng JobsGO \u0111i t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/\" \/>\n<meta property=\"og:site_name\" content=\"JobsGO Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/JobsGOVN\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-23T01:52:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-16T02:03:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed.png\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"541\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#organization\",\"name\":\"JobsGO\",\"url\":\"https:\/\/jobsgo.vn\/blog\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/JobsGOVN\/\",\"http:\/\/instagram.com\/jobsgo_vn\",\"https:\/\/www.linkedin.com\/company\/josbgo.vn\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#logo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/jobsgo.vn\/blog\/wp-content\/uploads\/2018\/01\/jobsgo-logo.png\",\"contentUrl\":\"https:\/\/jobsgo.vn\/blog\/wp-content\/uploads\/2018\/01\/jobsgo-logo.png\",\"width\":149,\"height\":161,\"caption\":\"JobsGO\"},\"image\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#website\",\"url\":\"https:\/\/jobsgo.vn\/blog\/\",\"name\":\"JobsGO Blog\",\"description\":\"T\\u1ed5ng h\\u1ee3p c\\u00e1c b\\u00ed quy\\u1ebft t\\u00ecm vi\\u1ec7c v\\u00e0 ph\\u00e1t tri\\u1ec3n s\\u1ef1 nghi\\u1ec7p v\\u1edbi JobsGO\",\"publisher\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/jobsgo.vn\/blog\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed.png\",\"contentUrl\":\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed.png\",\"width\":800,\"height\":541,\"caption\":\"Thu\\u1ebf L\\u0169y Ti\\u1ebfn L\\u00e0 G\\u00ec?\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#webpage\",\"url\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/\",\"name\":\"Thu\\u1ebf L\\u0169y Ti\\u1ebfn L\\u00e0 G\\u00ec? T\\u00ecm Hi\\u1ec3u C\\u00e1ch T\\u00ednh Chi Ti\\u1ebft Nh\\u1ea5t {YEAR} - JobsGO Blog\",\"isPartOf\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#primaryimage\"},\"datePublished\":\"2025-02-23T01:52:45+00:00\",\"dateModified\":\"2025-03-16T02:03:17+00:00\",\"description\":\"Thu\\u1ebf l\\u0169y ti\\u1ebfn l\\u00e0 g\\u00ec? C\\u00e1ch t\\u00ednh thu\\u1ebf l\\u0169y ti\\u1ebfn nh\\u01b0 th\\u1ebf n\\u00e0o chu\\u1ea9n x\\u00e1c nh\\u1ea5t n\\u0103m 2025? C\\u00f9ng JobsGO \\u0111i t\\u00ecm hi\\u1ec3u qua b\\u00e0i vi\\u1ebft d\\u01b0\\u1edbi \\u0111\\u00e2y.\",\"breadcrumb\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/\",\"url\":\"https:\/\/jobsgo.vn\/blog\/\",\"name\":\"Trang ch\\u1ee7\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#webpage\"}}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#webpage\"},\"author\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#\/schema\/person\/36d16619513e57431d654e1ae7ff2a8a\"},\"headline\":\"Thu\\u1ebf L\\u0169y Ti\\u1ebfn L\\u00e0 G\\u00ec? H\\u01b0\\u1edbng D\\u1eabn Chi Ti\\u1ebft V\\u1ec1 Bi\\u1ec3u Thu\\u1ebf TNCN 2025\",\"datePublished\":\"2025-02-23T01:52:45+00:00\",\"dateModified\":\"2025-03-16T02:03:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#webpage\"},\"wordCount\":3171,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed.png\",\"articleSection\":[\"N\\u1ed5i B\\u1eadt\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/jobsgo.vn\/blog\/thue-luy-tien-la-gi\/#respond\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#\/schema\/person\/36d16619513e57431d654e1ae7ff2a8a\",\"name\":\"Qu\\u1ef3nh Nguy\\u1ec5n\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/jobsgo.vn\/blog\/#personlogo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2cd4d9579db72b12256e6c1b2c41b22e?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2cd4d9579db72b12256e6c1b2c41b22e?s=96&r=g\",\"caption\":\"Qu\\u1ef3nh Nguy\\u1ec5n\"},\"url\":\"https:\/\/jobsgo.vn\/blog\/author\/quynhnguyen2112002gmail-com\/\"}]}<\/script>\n","featured_image_url":"https:\/\/media-blog.jobsgo.vn\/blog\/wp-content\/uploads\/2025\/03\/unnamed-600x400.png","_links":{"self":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts\/91469"}],"collection":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/users\/75013"}],"replies":[{"embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/comments?post=91469"}],"version-history":[{"count":1,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts\/91469\/revisions"}],"predecessor-version":[{"id":91472,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/posts\/91469\/revisions\/91472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/media\/91470"}],"wp:attachment":[{"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/media?parent=91469"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/categories?post=91469"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jobsgo.vn\/blog\/wp-json\/wp\/v2\/tags?post=91469"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}