{"id":1352,"date":"2026-02-27T13:03:00","date_gmt":"2026-02-27T04:03:00","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1352"},"modified":"2026-03-27T13:19:52","modified_gmt":"2026-03-27T04:19:52","slug":"vietnam-pit-amendment-2026-preparation","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/tax-pit-vn\/vietnam-pit-amendment-2026-preparation\/","title":{"rendered":"S\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c th\u00e1ng 7\/2026 | 5 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m ngay"},"content":{"rendered":"\n<p>V\u00e0o th\u00e1ng 12 n\u0103m 2025, Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam \u0111\u00e3 th\u00f4ng qua <strong><span class=\"swl-inline-color has-swl-deep-01-color\">Lu\u1eadt s\u1eeda \u0111\u1ed5i Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) (Lu\u1eadt s\u1ed1 109\/2025\/QH15)<\/span><\/strong>.<\/p>\n\n\n\n<p>L\u1ea7n s\u1eeda \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c <span class=\"swl-marker mark_orange\"><strong>tri\u1ec3n khai theo 2 giai \u0111o\u1ea1n<\/strong><\/span>.<\/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><strong>T\u1eeb 01\/01\/2026:<\/strong> T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (\u00e1p d\u1ee5ng s\u1edbm theo Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15)<\/li>\n\n\n\n<li><strong>T\u1eeb 01\/07\/2026:<\/strong> To\u00e0n b\u1ed9 lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c, bao g\u1ed3m bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 5 b\u1eadc m\u1edbi v\u00e0 m\u1edf r\u1ed9ng c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y kh\u00f4ng t\u1eadp trung v\u00e0o t\u1ed5ng quan s\u1eeda \u0111\u1ed5i, m\u00e0 t\u1eadp trung v\u00e0o <span class=\"swl-marker mark_orange\"><strong>nh\u1eefng b\u01b0\u1edbc chu\u1ea9n b\u1ecb th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n ngay<\/strong><\/span>.<\/p>\n\n\n\n<p>\u25b6 Xem t\u1ed5ng quan s\u1eeda \u0111\u1ed5i t\u1ea1i \u0111\u00e2y: <a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-law-amendment-2026\/\">Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam th\u00f4ng qua s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN \u2014 C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i ch\u00ednh<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb (C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 1\/2026 \u2014 \u0110\u00e3 \u00e1p d\u1ee5ng)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>H\u1ea1ng m\u1ee5c<\/th><th>C\u0169 (\u0110\u1ebfn th\u00e1ng 12\/2025)<\/th><th>M\u1edbi (T\u1eeb th\u00e1ng 1\/2026)<\/th><\/tr><\/thead><tbody><tr><td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n (h\u00e0ng th\u00e1ng)<\/td><td>11.000.000 VND<\/td><td>15.500.000 VND<\/td><\/tr><tr><td>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (h\u00e0ng th\u00e1ng\/ng\u01b0\u1eddi)<\/td><td>4.400.000 VND<\/td><td>6.200.000 VND<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u00e3 t\u0103ng kho\u1ea3ng 40% v\u00e0 <span class=\"swl-marker mark_orange\"><strong>\u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 (l\u01b0\u01a1ng th\u00e1ng 1 tr\u1edf \u0111i)<\/strong><\/span>.<br>L\u01b0u \u00fd: Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 (th\u1ef1c hi\u1ec7n \u0111\u1ea7u n\u0103m 2026) v\u1eabn s\u1eed d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thay \u0111\u1ed5i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn (C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 7\/2026)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Thu nh\u1eadp ch\u1ecbu thu\u1ebf (h\u00e0ng th\u00e1ng)<\/th><th>Thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh (7 b\u1eadc)<\/th><th>Thu\u1ebf su\u1ea5t m\u1edbi (5 b\u1eadc)<\/th><\/tr><\/thead><tbody><tr><td>\u0110\u1ebfn 5.000.000 VND<\/td><td>5%<\/td><td rowspan=\"2\">5% (\u0110\u1ebfn 10.000.000 VND)<\/td><\/tr><tr><td>5.000.001\u201310.000.000 VND<\/td><td>10%<\/td><\/tr><tr><td>10.000.001\u201318.000.000 VND<\/td><td>15%<\/td><td rowspan=\"2\">10% (10.000.001\u201330.000.000 VND)<\/td><\/tr><tr><td>18.000.001\u201332.000.000 VND<\/td><td>20%<\/td><\/tr><tr><td>32.000.001\u201352.000.000 VND<\/td><td>25%<\/td><td rowspan=\"2\">20% (30.000.001\u201360.000.000 VND)<\/td><\/tr><tr><td>52.000.001\u201380.000.000 VND<\/td><td>30%<\/td><\/tr><tr><td>Tr\u00ean 80.000.000 VND<\/td><td>35%<\/td><td>30% (60.000.001\u2013100.000.000 VND)<br>35% (Tr\u00ean 100.000.000 VND)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Bi\u1ec3u thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a, mang l\u1ea1i <span class=\"swl-marker mark_orange\"><strong>gi\u1ea3m thu\u1ebf th\u1ef1c t\u1ebf<\/strong><\/span> cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp trung b\u00ecnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m ngay<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460 Chu\u1ea9n b\u1ecb c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf trong h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng (Cho th\u00e1ng 7)<\/h3>\n\n\n\n<p>Vi\u1ec7c c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb l\u1ebd ra \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1eeb th\u00e1ng 1, nh\u01b0ng <span class=\"swl-marker mark_orange\"><strong>thay \u0111\u1ed5i bi\u1ec3u thu\u1ebf t\u1eeb th\u00e1ng 7<\/strong><\/span> v\u1eabn c\u1ea7n chu\u1ea9n b\u1ecb.<\/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>Thay \u0111\u1ed5i bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eeb 7 b\u1eadc sang 5 b\u1eadc<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf cho t\u1eebng b\u1eadc<\/li>\n\n\n\n<li>Ch\u1ea1y t\u00ednh l\u01b0\u01a1ng th\u1eed nghi\u1ec7m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu\u1ebf su\u1ea5t m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u00fang t\u1eeb k\u1ef3 l\u01b0\u01a1ng th\u00e1ng 7<\/li>\n\n\n\n<li>L\u00ean k\u1ebf ho\u1ea1ch quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m v\u1edbi thu\u1ebf su\u1ea5t h\u1ed7n h\u1ee3p (T1\u2013T6 thu\u1ebf su\u1ea5t c\u0169, T7\u2013T12 thu\u1ebf su\u1ea5t m\u1edbi)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>N\u1ebfu b\u1ea1n \u0111ang t\u00ednh l\u01b0\u01a1ng b\u1eb1ng Excel, h\u00e3y <span class=\"swl-marker mark_orange\"><strong>d\u00e0nh \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00f4ng th\u1ee9c v\u00e0 ki\u1ec3m tra<\/strong><\/span>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461 X\u00e1c nh\u1eadn m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng (T\u1eeb th\u00e1ng 1)<\/h3>\n\n\n\n<p>M\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 <span class=\"swl-marker mark_orange\"><strong>c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 1\/2026<\/strong><\/span>.<br>H\u00e3y x\u00e1c nh\u1eadn c\u00e1c \u0111i\u1ec3m sau.<\/p>\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>L\u01b0\u01a1ng th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3 \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi (B\u1ea3n th\u00e2n: 15.500.000 VND, Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6.200.000 VND)<\/li>\n\n\n\n<li>Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2025 s\u1eed d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 (m\u1ee9c m\u1edbi ch\u1ec9 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 thu\u1ebf 2026)<\/li>\n\n\n\n<li>Phi\u1ebfu l\u01b0\u01a1ng \u0111\u00e3 ph\u1ea3n \u00e1nh \u0111\u00fang thay \u0111\u1ed5i cho nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>N\u1ebfu ch\u01b0a \u00e1p d\u1ee5ng, <span class=\"swl-marker mark_orange\"><strong>c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 t\u1eeb th\u00e1ng 1<\/strong><\/span>. H\u00e3y x\u1eed l\u00fd ngay.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462 R\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n\n\n\n<p>Th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb l\u00e0 c\u01a1 h\u1ed9i t\u1ed1t \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd.<\/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>Ki\u1ec3m tra xem c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd kh\u00f4ng<\/li>\n\n\n\n<li>X\u00e1c minh th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a ch\u1ee9ng t\u1eeb (gi\u1ea5y khai sinh, gi\u1ea5y \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n, v.v.)<\/li>\n\n\n\n<li>H\u1ecfi nh\u00e2n vi\u00ean xem c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng<\/li>\n\n\n\n<li>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd cho c\u01a1 quan thu\u1ebf<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c <span class=\"swl-marker mark_orange\"><strong>kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng n\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/span>. Thi\u1ebfu \u0111\u0103ng k\u00fd s\u1ebd tr\u1ef1c ti\u1ebfp l\u00e0m gi\u1ea3m l\u01b0\u01a1ng th\u1ef1c nh\u1eadn c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2463 R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng Gross-up cho nh\u00e2n vi\u00ean ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/h3>\n\n\n\n<p>Nhi\u1ec1u doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c <strong><span class=\"swl-inline-color has-swl-deep-01-color\">gross-up (c\u00f4ng ty ch\u1ecbu thu\u1ebf)<\/span><\/strong> cho nh\u00e2n vi\u00ean n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>Khi m\u1ee9c gi\u1ea3m tr\u1eeb thay \u0111\u1ed5i t\u1eeb th\u00e1ng 1 v\u00e0 thu\u1ebf su\u1ea5t thay \u0111\u1ed5i t\u1eeb th\u00e1ng 7, <span class=\"swl-marker mark_orange\"><strong>s\u1ed1 thu\u1ebf TNCN m\u00e0 c\u00f4ng ty ph\u1ea3i g\u00e1nh ch\u1ecbu s\u1ebd thay \u0111\u1ed5i theo 2 giai \u0111o\u1ea1n<\/strong><\/span>.<\/p>\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>M\u00f4 ph\u1ecfng 2 k\u1ecbch b\u1ea3n: T1\u2013T6 (gi\u1ea3m tr\u1eeb m\u1edbi + thu\u1ebf su\u1ea5t c\u0169) v\u00e0 T7 tr\u1edf \u0111i (gi\u1ea3m tr\u1eeb m\u1edbi + thu\u1ebf su\u1ea5t m\u1edbi)<\/li>\n\n\n\n<li>\u01af\u1edbc t\u00ednh t\u00e1c \u0111\u1ed9ng ng\u00e2n s\u00e1ch t\u1eeb s\u1ef1 thay \u0111\u1ed5i s\u1ed1 thu\u1ebf c\u00f4ng ty ch\u1ecbu<\/li>\n\n\n\n<li>N\u1ebfu c\u1ea7n ph\u00ea duy\u1ec7t t\u1eeb c\u00f4ng ty m\u1eb9, h\u00e3y b\u1eaft \u0111\u1ea7u quy tr\u00ecnh s\u1edbm<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>T\u00ednh to\u00e1n gross-up r\u1ea5t ph\u1ee9c t\u1ea1p. Ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb <span class=\"swl-marker mark_orange\"><strong>ch\u1ea1y m\u00f4 ph\u1ecfng ngay t\u1eeb b\u00e2y gi\u1edd<\/strong><\/span> thay v\u00ec ch\u1edd \u0111\u1ebfn s\u00e1t ng\u00e0y hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u2464 Chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u th\u00f4ng b\u00e1o cho nh\u00e2n vi\u00ean<\/h3>\n\n\n\n<p>V\u00ec l\u01b0\u01a1ng th\u1ef1c nh\u1eadn thay \u0111\u1ed5i theo 2 giai \u0111o\u1ea1n \u2014 gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng 1 v\u00e0 thu\u1ebf su\u1ea5t t\u1eeb th\u00e1ng 7 \u2014 h\u00e3y chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c t\u00e0i li\u1ec7u sau.<\/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>B\u1ea3ng m\u00f4 ph\u1ecfng l\u01b0\u01a1ng th\u1ef1c nh\u1eadn theo c\u00e1c m\u1ee9c l\u01b0\u01a1ng (tr\u01b0\u1edbc s\u1eeda \u0111\u1ed5i vs. t\u1eeb T1 vs. t\u1eeb T7)<\/li>\n\n\n\n<li>T\u00e0i li\u1ec7u gi\u1ea3i th\u00edch \u0111\u01a1n gi\u1ea3n cho nh\u00e2n vi\u00ean (b\u1eb1ng ti\u1ebfng Vi\u1ec7t)<\/li>\n\n\n\n<li>Danh s\u00e1ch FAQ cho c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam th\u01b0\u1eddng r\u1ea5t quan t\u00e2m \u0111\u1ebfn s\u1ef1 thay \u0111\u1ed5i l\u01b0\u01a1ng th\u1ef1c nh\u1eadn. <span class=\"swl-marker mark_orange\"><strong>Th\u00f4ng b\u00e1o ch\u1ee7 \u0111\u1ed9ng<\/strong><\/span> s\u1ebd gi\u00fap tr\u00e1nh nh\u1eefng hi\u1ec3u l\u1ea7m kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p Nh\u1eadt th\u01b0\u1eddng b\u1ecf s\u00f3t<\/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><strong>B\u1ecf qua vi\u1ec7c \u00e1p d\u1ee5ng s\u1edbm m\u1ee9c gi\u1ea3m tr\u1eeb<\/strong>: M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u00e3 thay \u0111\u1ed5i t\u1eeb th\u00e1ng 1. N\u1ebfu v\u1eabn d\u00f9ng m\u1ee9c c\u0169, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 t\u1eeb th\u00e1ng 1<\/li>\n\n\n\n<li><strong>B\u00e1o c\u00e1o c\u00f4ng ty m\u1eb9 ch\u1eadm tr\u1ec5<\/strong>: Kh\u00f4ng k\u1ecbp b\u00e1o c\u00e1o t\u00e1c \u0111\u1ed9ng chi ph\u00ed nh\u00e2n s\u1ef1 t\u1eeb thay \u0111\u1ed5i thu\u1ebf su\u1ea5t \u0111\u1ec3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ng\u00e2n s\u00e1ch<\/li>\n\n\n\n<li><strong>C\u1eadp nh\u1eadt Excel kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/strong>: Qu\u00ean c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf trong m\u1ed9t s\u1ed1 b\u1ea3ng t\u00ednh khi s\u1eed d\u1ee5ng nhi\u1ec1u file Excel \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng<\/li>\n\n\n\n<li><strong>Qu\u00ean t\u00ednh l\u1ea1i gross-up<\/strong>: B\u1ecf qua vi\u1ec7c s\u1ed1 thu\u1ebf c\u00f4ng ty ch\u1ecbu thay \u0111\u1ed5i d\u00f9 l\u01b0\u01a1ng net gi\u1eef nguy\u00ean<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>L\u1ea7n s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN n\u00e0y \u0111\u01b0\u1ee3c tri\u1ec3n khai theo <span class=\"swl-marker mark_orange\"><strong>2 giai \u0111o\u1ea1n<\/strong><\/span>: t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng 1\/2026 v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a bi\u1ec3u thu\u1ebf t\u1eeb th\u00e1ng 7\/2026.<br>\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i t\u00edch c\u1ef1c cho h\u1ea7u h\u1ebft doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng c\u1ea7n ch\u00fa \u00fd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c kh\u00e1c nhau.<\/p>\n\n\n\n<p>T\u1eeb c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf trong h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng, t\u00ednh l\u1ea1i gross-up \u0111\u1ebfn s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, h\u00e3y <span class=\"swl-marker mark_orange\"><strong>b\u1eaft \u0111\u1ea7u chu\u1ea9n b\u1ecb ngay cho thay \u0111\u1ed5i thu\u1ebf su\u1ea5t th\u00e1ng 7<\/strong><\/span>.<\/p>\n\n\n\n<p>\u25b6 B\u00e0i vi\u1ebft li\u00ean quan:<br><a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-law-amendment-2026\/\">Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam th\u00f4ng qua s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf TNCN \u2014 C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026<\/a><br><a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit-vi\/vietnam-pit-guide\/\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam: C\u01a1 c\u1ea5u v\u00e0 c\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf<\/a><br><a href=\"https:\/\/est.haro-inc.com\/vi\/payroll-vi\/vietnam-payroll-rule\/\">Quy t\u1eafc c\u01a1 b\u1ea3n t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam\u3010H\u01b0\u1edbng d\u1eabn \u0111\u1ea7y \u0111\u1ee7\u3011<\/a><\/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>","protected":false},"excerpt":{"rendered":"<p>V\u00e0o th\u00e1ng 12 n\u0103m 2025, Qu\u1ed1c h\u1ed9i Vi\u1ec7t Nam \u0111\u00e3 th\u00f4ng qua Lu\u1eadt s\u1eeda \u0111\u1ed5i Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) (Lu\u1eadt s\u1ed1 109\/2025\/QH15). L\u1ea7n s\u1eeda \u0111\u1ed5i n\u00e0y \u0111\u01b0\u1ee3c tri\u1ec3n khai theo 2 giai \u0111o\u1ea1n. B\u00e0i vi\u1ebft n\u00e0y kh\u00f4ng t\u1eadp trung v\u00e0o t\u1ed5ng quan s\u1eeda \u0111\u1ed5i, m\u00e0 t\u1eadp trung v\u00e0o nh\u1eefng b\u01b0\u1edbc chu\u1ea9n b\u1ecb th\u1ef1c [&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,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=1349","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1352","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\/1352","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=1352"}],"version-history":[{"count":2,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1352\/revisions"}],"predecessor-version":[{"id":1357,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1352\/revisions\/1357"}],"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=1352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}