{"id":11633,"date":"2025-09-12T11:17:54","date_gmt":"2025-09-12T04:17:54","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11633"},"modified":"2025-09-12T11:17:54","modified_gmt":"2025-09-12T04:17:54","slug":"them-03-khoan-thu-nhap-duoc-mien-thue-tncn-tu-ngay-01-10-2025","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/them-03-khoan-thu-nhap-duoc-mien-thue-tncn-tu-ngay-01-10-2025\/","title":{"rendered":"TH\u00caM 03 KHO\u1ea2N THU NH\u1eacP \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe TNCN T\u1eea NG\u00c0Y 01\/10\/2025"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"967\" height=\"644\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/09\/image.png\" alt=\"\" class=\"wp-image-11634\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/09\/image.png 967w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/09\/image-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/09\/image-768x511.png 768w\" sizes=\"(max-width: 967px) 100vw, 967px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 16\/6\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o 2025 (Lu\u1eadt s\u1ed1 93\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3, kho\u1ea3n 3 \u0110i\u1ec1u 71 Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o 2025 \u0111\u00e3 b\u1ed5 sung c\u00e1c kho\u1ea3n 18, 19, 20 v\u00e0o sau kho\u1ea3n 17 \u0110i\u1ec1u 4 v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13, Lu\u1eadt s\u1ed1 31\/2024\/QH15, Lu\u1eadt s\u1ed1 43\/2024\/QH15, Lu\u1eadt s\u1ed1 48\/2024\/QH15, Lu\u1eadt s\u1ed1 56\/2024\/QH15 v\u00e0 Lu\u1eadt s\u1ed1 71\/2025\/QH15.3. S\u1edf N\u1ed9i v\u1ee5 r\u00e0 so\u00e1t v\u00e0 c\u00f3 gi\u1ea3i ph\u00e1p \u0111\u1ec3 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u0103n b\u1ea3n v\u00e0 \u0111i\u1ec1u h\u00e0nh (h\u1ec7 th\u1ed1ng Office) c\u1ee7a S\u1edf nh\u1eb1m \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng t\u00edch h\u1ee3p v\u1edbi C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia theo \u0111\u00fang ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt do C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ban h\u00e0nh.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, t\u1eeb 01\/10\/2025, th\u00eam 03 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o khi k\u1ebft qu\u1ea3 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/li>\n\n\n\n<li>Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia l\u00e0m vi\u1ec7c cho d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1GtzxailIVy7HoCbCGAxu3MNArC8pNWn3\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Lu\u1eadt s\u1ed1 93\/2025\/QH15<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 16\/6\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o 2025 (Lu\u1eadt s\u1ed1 93\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025. C\u1ee5 th\u1ec3, kho\u1ea3n 3 \u0110i\u1ec1u 71 Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o 2025 \u0111\u00e3 b\u1ed5 sung c\u00e1c kho\u1ea3n 18, 19, 20 v\u00e0o sau kho\u1ea3n 17 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11634,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11633"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11633"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11633\/revisions"}],"predecessor-version":[{"id":11635,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11633\/revisions\/11635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11634"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}