{"id":12064,"date":"2026-08-25T17:04:49","date_gmt":"2026-08-25T10:04:49","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=12064"},"modified":"2026-08-25T17:07:24","modified_gmt":"2026-08-25T10:07:24","slug":"tien-an-giua-ca-an-trua-12-trieu-dong-nguoi-thang-duoc-mien-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/tien-an-giua-ca-an-trua-12-trieu-dong-nguoi-thang-duoc-mien-thue-thu-nhap-ca-nhan\/","title":{"rendered":"TI\u1ec0N \u0102N GI\u1eeeA CA, \u0102N TR\u01afA 1,2 TRI\u1ec6U \u0110\u1ed2NG\/NG\u01af\u1edcI\/TH\u00c1NG \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 01\/07\/2026. Trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n\n\n\n

Theo n\u1ed9i dung v\u0103n b\u1ea3n quy \u0111\u1ecbnh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN bao g\u1ed3m ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, trong \u0111\u00f3 c\u00f3: <\/p>\n\n\n\n

1. Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

2. Ti\u1ec1n tham gia \u0111\u1ec1 t\u00e0i, d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n; ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao;<\/p>\n\n\n\n

3. Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban ki\u1ec3m so\u00e1t, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, c\u00e1c hi\u1ec7p h\u1ed9i, h\u1ed9i ngh\u1ec1 nghi\u1ec7p, c\u00e1c h\u1ed9i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c;<\/p>\n\n\n\n

4. Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh, kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ec3 c\u1ea3 c\u00f3 hay kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1;<\/p>\n\n\n\n

5. Ph\u00ed h\u1ed9i vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n \u0111\u1ec3 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung, kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng t\u1ea1i phi\u1ebfu ho\u1eb7c th\u1ebb h\u1ed9i vi\u00ean th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n\n\n\n

6. Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1 nh\u00e2n cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh;<\/p>\n\n\n\n

7. Kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 01\/07\/2026. Trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a 1,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf […]<\/p>\n","protected":false},"author":5,"featured_media":12065,"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\/12064"}],"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=12064"}],"version-history":[{"count":2,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12064\/revisions"}],"predecessor-version":[{"id":12067,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/12064\/revisions\/12067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/12065"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=12064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=12064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=12064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}