{"id":1171,"date":"2025-12-15T09:41:59","date_gmt":"2025-12-15T00:41:59","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1171"},"modified":"2026-09-22T13:09:14","modified_gmt":"2026-09-22T04:09:14","slug":"vietnam-pit-guide","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/tax-pit-vn\/vietnam-pit-guide\/","title":{"rendered":"C\u01a1 ch\u1ebf v\u00e0 c\u00e1c b\u01b0\u1edbc t\u00ednh Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (PIT) t\u1ea1i Vi\u1ec7t Nam \u2013 Gi\u1ea3i th\u00edch d\u1ec5 hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 thu\u1ebf su\u1ea5t"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111ang v\u1eadn h\u00e0nh chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam, <strong><span class=\"swl-inline-color has-swl-deep-01-color\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT: Personal Income Tax)<\/span><\/strong> l\u00e0 m\u1ed9t ch\u1ebf \u0111\u1ed9 c\u1ea7n hi\u1ec3u r\u00f5, song song v\u1edbi vi\u1ec7c t\u00ednh l\u01b0\u01a1ng. <br>C\u00e1ch \u00e1p d\u1ee5ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, c\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p v\u00e0 kh\u1ea5u tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00ec v\u1eady hi\u1ec3u sai c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 tu\u00e2n th\u1ee7 thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u theo g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n, t\u1eeb <span class=\"swl-marker mark_orange\"><strong>c\u01a1 ch\u1ebf c\u01a1 b\u1ea3n c\u1ee7a PIT t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn c\u00e1ch hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c b\u01b0\u1edbc t\u00ednh<\/strong><\/span>.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_information\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\"><strong>\u3010Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i \u2014 \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026\u3011<\/strong><br>B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo <strong><span class=\"swl-inline-color has-swl-deep-01-color\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/span><\/strong>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026 v\u00e0 thay th\u1ebf lu\u1eadt c\u0169 (Lu\u1eadt s\u1ed1 04\/2007\/QH12). Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u01b0\u1ee3c <strong>r\u00fat g\u1ecdn t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc<\/strong>, \u0111\u1ed3ng th\u1eddi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean.<br>L\u01b0u \u00fd: vi\u1ec7c <strong>n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong> \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho <strong>k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026<\/strong> theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PIT (Personal Income Tax) l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh tr\u00ean thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c. <br>T\u1ea1i Vi\u1ec7t Nam, <span class=\"swl-marker mark_orange\"><strong>thu nh\u1eadp ph\u00e1t sinh t\u1eeb lao \u0111\u1ed9ng<\/strong><\/span> nh\u01b0 l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p\u2026 l\u00e0 nh\u00f3m thu nh\u1eadp ch\u1ecbu thu\u1ebf ch\u1ee7 y\u1ebfu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong nghi\u1ec7p v\u1ee5 ti\u1ec1n l\u01b0\u01a1ng, PIT \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb nh\u01b0 <span class=\"swl-marker mark_orange\"><strong>kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n theo th\u00e1ng<\/strong><\/span>, sau \u0111\u00f3 doanh nghi\u1ec7p n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c lo\u1ea1i thu nh\u1eadp ch\u00ednh ch\u1ecbu PIT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi \u0111\u00e2y thu\u1ed9c di\u1ec7n ch\u1ecbu PIT.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>L\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/li>\n\n\n\n<li>Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 \/ ph\u1ee5 c\u1ea5p c\u00f4ng vi\u1ec7c<\/li>\n\n\n\n<li>Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m ca \u0111\u00eam, l\u00e0m vi\u1ec7c ng\u00e0y ngh\u1ec9<\/li>\n\n\n\n<li>C\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p kh\u00e1c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1ee3c l\u1ea1i, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ho\u00e0n tr\u1ea3 chi ph\u00ed th\u1ef1c t\u1ebf ho\u1eb7c chi tr\u1ea3 mang t\u00ednh ph\u00fac l\u1ee3i, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00ec c\u00f3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1ch hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb khi t\u00ednh PIT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PIT kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch nh\u00e2n tr\u1ef1c ti\u1ebfp thu nh\u1eadp t\u1ed5ng v\u1edbi thu\u1ebf su\u1ea5t. <br>Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean <span class=\"swl-marker mark_orange\"><strong>thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span> sau khi tr\u1eeb c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460 Kh\u1ea5u tr\u1eeb b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh PIT.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI)<\/li>\n\n\n\n<li>B\u1ea3o hi\u1ec3m y t\u1ebf (HI)<\/li>\n\n\n\n<li>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (UI)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461 Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng <span class=\"swl-marker mark_orange\"><strong>m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n c\u1ed1 \u0111\u1ecbnh theo th\u00e1ng<\/strong><\/span>. <br>M\u1ee9c gi\u1ea3m tr\u1eeb hi\u1ec7n h\u00e0nh l\u00e0 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">15,5 tri\u1ec7u VND\/th\u00e1ng<\/span><\/strong> (186 tri\u1ec7u VND\/n\u0103m).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462 Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng <span class=\"swl-marker mark_orange\"><strong>gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/span>. <br>M\u1ee9c gi\u1ea3m tr\u1eeb hi\u1ec7n h\u00e0nh l\u00e0 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">6,2 tri\u1ec7u VND\/th\u00e1ng<\/span><\/strong> cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, <span class=\"swl-marker mark_orange\"><strong>\u0111\u0103ng k\u00fd tr\u01b0\u1edbc v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb<\/strong><\/span> l\u00e0 r\u1ea5t quan tr\u1ecdng.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Lo\u1ea1i gi\u1ea3m tr\u1eeb<\/th><th>Quy \u0111\u1ecbnh c\u0169 (\u0111\u1ebfn 12\/2025)<\/th><th>Hi\u1ec7n h\u00e0nh (t\u1eeb 01\/2026)<\/th><\/tr><\/thead><tbody><tr><td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/td><td>11.000.000 VND\/th\u00e1ng<\/td><td><strong>15.500.000 VND\/th\u00e1ng<\/strong><\/td><\/tr><tr><td>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (m\u1ed7i ng\u01b0\u1eddi)<\/td><td>4.400.000 VND\/th\u00e1ng<\/td><td><strong>6.200.000 VND\/th\u00e1ng<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b M\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026 theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c b\u01b0\u1edbc t\u00ednh PIT (quy tr\u00ecnh th\u1ef1c ti\u1ec5n)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Trong nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng, PIT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf)<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n\n\n\n<li>T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u1ec3 t\u00ednh PIT<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">PIT t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng <span class=\"swl-marker mark_orange\"><strong>bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/strong><\/span>, ngh\u0129a l\u00e0 thu nh\u1eadp c\u00e0ng cao th\u00ec thu\u1ebf su\u1ea5t bi\u00ean c\u00e0ng cao.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn PIT hi\u1ec7n h\u00e0nh (t\u1eeb 01\/07\/2026)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng <span class=\"swl-marker mark_orange\"><strong>bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span>. <br>Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, bi\u1ec3u thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c <strong>r\u00fat g\u1ecdn t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc<\/strong>. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh d\u1ef1a tr\u00ean <span class=\"swl-marker mark_orange\"><strong>thu nh\u1eadp t\u00ednh thu\u1ebf theo th\u00e1ng<\/strong><\/span>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Thu nh\u1eadp t\u00ednh thu\u1ebf (theo th\u00e1ng)<\/th><th>Thu\u1ebf su\u1ea5t<\/th><\/tr><\/thead><tbody><tr><td>\u0110\u1ebfn 10.000.000 VND<\/td><td>5%<\/td><\/tr><tr><td>10.000.001 \u2013 30.000.000 VND<\/td><td>10%<\/td><\/tr><tr><td>30.000.001 \u2013 60.000.000 VND<\/td><td>20%<\/td><\/tr><tr><td>60.000.001 \u2013 100.000.000 VND<\/td><td>30%<\/td><\/tr><tr><td>Tr\u00ean 100.000.000 VND<\/td><td>35%<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Ngu\u1ed3n: Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, \u0110i\u1ec1u 9 \u2014 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u01b0\u1ee3c <span class=\"swl-marker mark_orange\"><strong>\u00e1p d\u1ee5ng l\u0169y ti\u1ebfn theo t\u1eebng b\u1eadc<\/strong><\/span>. <br>V\u00ed d\u1ee5, ngay c\u1ea3 khi thu nh\u1eadp t\u00ednh thu\u1ebf cao, c\u0169ng kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu nh\u1eadp \u0111\u1ec1u ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nh\u1eefng thay \u0111\u1ed5i so v\u1edbi bi\u1ec3u thu\u1ebf c\u0169<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">So v\u1edbi bi\u1ec3u thu\u1ebf c\u0169 (7 b\u1eadc) \u00e1p d\u1ee5ng \u0111\u1ebfn ng\u00e0y 30\/06\/2026, c\u00e1c thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u1ed9i dung<\/th><th>Quy \u0111\u1ecbnh c\u0169 (\u0111\u1ebfn 30\/06\/2026)<\/th><th>Hi\u1ec7n h\u00e0nh (t\u1eeb 01\/07\/2026)<\/th><\/tr><\/thead><tbody><tr><td>S\u1ed1 b\u1eadc thu\u1ebf<\/td><td>7 b\u1eadc<\/td><td><strong>5 b\u1eadc<\/strong><\/td><\/tr><tr><td>Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng<\/td><td>5 \/ 10 \/ 15 \/ 20 \/ 25 \/ 30 \/ 35%<\/td><td><strong>5 \/ 10 \/ 20 \/ 30 \/ 35%<\/strong><\/td><\/tr><tr><td>Ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t cao nh\u1ea5t 35%<\/td><td>Tr\u00ean 80.000.000 VND<\/td><td><strong>Tr\u00ean 100.000.000 VND<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u203b C\u00e1c b\u1eadc thu\u1ebf su\u1ea5t 15% v\u00e0 25% \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf; c\u00e1c m\u1ed1c 5.000.000 \/ 18.000.000 \/ 32.000.000 \/ 52.000.000 VND kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c s\u1eeda \u0111\u1ed5i ch\u1ee7 y\u1ebfu l\u00e0m gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00f3m thu nh\u1eadp trung b\u00ecnh. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng l\u01b0\u01a1ng NET (b\u1ea3o \u0111\u1ea3m thu nh\u1eadp th\u1ef1c nh\u1eadn), thay \u0111\u1ed5i n\u00e0y c\u0169ng <strong>l\u00e0m gi\u1ea3m chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong t\u00ednh to\u00e1n gross-up<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u01b0u \u00fd r\u1eb1ng thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa (c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u1eabn l\u00e0 <strong>20% c\u1ed1 \u0111\u1ecbnh tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/strong>, kh\u00f4ng thay \u0111\u1ed5i sau khi s\u1eeda \u0111\u1ed5i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eefng l\u01b0u \u00fd th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c ti\u1ec5n<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>Ph\u00e2n lo\u1ea1i sai ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/li>\n\n\n\n<li>Thi\u1ebfu \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb<\/li>\n\n\n\n<li>T\u00ednh sai kho\u1ea3n kh\u1ea5u tr\u1eeb b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>H\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng v\u1eabn \u0111ang c\u00e0i \u0111\u1eb7t bi\u1ec3u thu\u1ebf c\u0169 7 b\u1eadc<\/li>\n\n\n\n<li>Ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 k\u1ef3 l\u01b0\u01a1ng t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 06\/2026 \u0111\u00e3 t\u00ednh theo m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 (11.000.000 \/ 4.400.000 VND)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m th\u01b0\u1eddng b\u1ecb c\u01a1 quan thu\u1ebf l\u01b0u \u00fd khi ki\u1ec3m tra, thanh tra.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u1ed1i li\u00ean h\u1ec7 v\u1edbi s\u1eeda \u0111\u1ed5i ph\u00e1p lu\u1eadt v\u1ec1 PIT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 <strong>\u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026<\/strong>. <br>Vui l\u00f2ng tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm chi ti\u1ebft n\u1ed9i dung s\u1eeda \u0111\u1ed5i v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd th\u1ef1c ti\u1ec5n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25b6 B\u00e0i vi\u1ebft li\u00ean quan: <a href=\"https:\/\/est.haro-inc.com\/tax-pit\/vietnam-pit-law-amendment-2026\/\" title=\"\">Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam th\u00f4ng qua s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n \u2014 C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ban h\u00e0nh ho\u1eb7c c\u1eadp nh\u1eadt, v\u00ec v\u1eady c\u1ea7n ti\u1ebfp t\u1ee5c theo d\u00f5i th\u00f4ng tin m\u1edbi nh\u1ea5t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u1ed1i li\u00ean h\u1ec7 v\u1edbi to\u00e0n b\u1ed9 quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PIT c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi vi\u1ec7c t\u00ednh l\u01b0\u01a1ng, ti\u1ec1n l\u00e0m th\u00eam, ph\u1ee5 c\u1ea5p v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. <br>Thay v\u00ec ch\u1ec9 hi\u1ec3u t\u1eebng ph\u1ea7n ri\u00eang l\u1ebb, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 <span class=\"swl-marker mark_orange\"><strong>h\u1ec7 th\u1ed1ng h\u00f3a PIT nh\u01b0 m\u1ed9t ph\u1ea7n trong to\u00e0n b\u1ed9 quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng<\/strong><\/span>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25b6 B\u00e0i vi\u1ebft li\u00ean quan: <br><a href=\"https:\/\/est.haro-inc.com\/payroll\/vietnam-payroll-rule\/\">Quy t\u1eafc t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam\u3010H\u01b0\u1edbng d\u1eabn \u0111\u1ea7y \u0111\u1ee7\u3011<\/a><br><a href=\"https:\/\/est.haro-inc.com\/payroll\/vietnam-allowance-tax-insurance\/\">Ph\u1ee5 c\u1ea5p t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1ch x\u1eed l\u00fd v\u1ec1 thu\u1ebf &amp; b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00f3m t\u1eaft<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p b\u1eb1ng c\u00e1ch hi\u1ec3u \u0111\u00fang <span class=\"swl-marker mark_orange\"><strong>c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c b\u01b0\u1edbc t\u00ednh<\/strong><\/span>, t\u1eeb \u0111\u00f3 tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p thi\u1ebfu ho\u1eb7c n\u1ed9p th\u1eeba.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, bi\u1ec3u thu\u1ebf hi\u1ec7n g\u1ed3m <strong>5 b\u1eadc<\/strong>, v\u1edbi <strong>m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15.500.000 VND v\u00e0 gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6.200.000 VND<\/strong>. Ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb ki\u1ec3m tra l\u1ea1i <span class=\"swl-marker mark_orange\"><strong>c\u00e0i \u0111\u1eb7t tr\u00ean h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo c\u00e1c m\u1ee9c m\u1edbi hay ch\u01b0a<\/strong><\/span>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c qu\u1ea3n l\u00fd PIT c\u00f9ng v\u1edbi c\u1ea5u tr\u00fac l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo h\u01b0\u1edbng <span class=\"swl-marker mark_orange\"><strong>qu\u1ea3n l\u00fd\/v\u1eadn h\u00e0nh t\u00edch h\u1ee3p<\/strong><\/span> l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro v\u1ec1 tu\u00e2n th\u1ee7 thu\u1ebf v\u00e0 lao \u0111\u1ed9ng.<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"976\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/download\/\" class=\"swell-block-button__link\"><span>T\u1ea3i t\u00e0i li\u1ec7u<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/contact\/\" class=\"swell-block-button__link\"><span>Li\u00ean h\u1ec7<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111ang v\u1eadn h\u00e0nh chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT: Personal Income Tax) l\u00e0 m\u1ed9t ch\u1ebf \u0111\u1ed9 c\u1ea7n hi\u1ec3u r\u00f5, song song v\u1edbi vi\u1ec7c t\u00ednh l\u01b0\u01a1ng. C\u00e1ch \u00e1p d\u1ee5ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, c\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p v\u00e0 kh\u1ea5u tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1165,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=1161","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-pit-vn","vi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column6.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1171"}],"version-history":[{"count":2,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1171\/revisions"}],"predecessor-version":[{"id":1647,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1171\/revisions\/1647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/1165"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}