{"id":6086,"date":"2025-10-22T09:00:00","date_gmt":"2025-10-22T16:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6086"},"modified":"2025-09-29T02:10:53","modified_gmt":"2025-09-29T09:10:53","slug":"thu-nhap-nao-sap-duoc-mien-giam-cap-nhat-quy-dinh-moi-trong-du-thao-luat-thue-tncn-2026","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/thu-nhap-nao-sap-duoc-mien-giam-cap-nhat-quy-dinh-moi-trong-du-thao-luat-thue-tncn-2026\/","title":{"rendered":"Thu nh\u1eadp n\u00e0o s\u1eafp \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m? C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi trong D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026?"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u00f3 nhi\u1ec1u bi\u1ebfn chuy\u1ec3n, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch quan tr\u1ecdng \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 v\u1edbi nhi\u1ec1u \u0111i\u1ec3m \u0111\u1ed5i m\u1edbi, trong \u0111\u00f3 n\u1ed5i b\u1eadt l\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. \u0110\u00e2y l\u00e0 n\u1ed9i dung t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, h\u1ed9 kinh doanh v\u00e0 chuy\u00ean gia l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ph\u00e1p l\u00fd tham kh\u1ea3o v\u1ec1 nh\u1eefng thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd trong D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-d6c0ebd6fc1fa3b6ca142572ff5eced1\" id=\"h-1-d\u1ed1i-t\u01b0\u1ee3ng-d\u01b0\u1ee3c-mi\u1ec5n-thu\u1ebf-tncn\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 4 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026.<\/em><\/p>\n\n\n\n<p>So v\u1edbi Lu\u1eadt Thu\u1ebf TNCN 2007 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2012) th\u00ec D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 c\u00f3 ph\u1ea1m vi mi\u1ec5n thu\u1ebf m\u1edf r\u1ed9ng h\u01a1n khi <strong>b\u1ed5 sung th\u00eam nhi\u1ec1u kho\u1ea3n mi\u1ec5n thu\u1ebf m\u1edbi<\/strong>, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch nh\u01b0 khoa h\u1ecdc &#8211; c\u00f4ng ngh\u1ec7, c\u00f4ng nghi\u1ec7p s\u1ed1, tr\u00e1i phi\u1ebfu xanh, ch\u1ee9ng ch\u1ec9 carbon, v.v.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, t\u00edn ch\u1ec9 c\u00e1c-bon; l\u00e3i v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u tr\u00e1i phi\u1ebfu xanh.<\/li>\n\n\n\n<li>Thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, chuy\u00ean gia, s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o; c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/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 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a.<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p, quy\u1ec1n g\u00f3p v\u1ed1n ho\u1eb7c quy\u1ec1n mua c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o.<\/li>\n\n\n\n<li>Thu nh\u1eadp sau khi n\u1ed9p thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, l\u00e3i t\u00edn phi\u1ebfu kho b\u1ea1c.<\/li>\n<\/ul>\n\n\n\n<p>Tuy nhi\u00ean, D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 \u0111\u00e3 <strong>b\u1ecf quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong> gi\u1eefa c\u00e1c quan h\u1ec7 th\u00e2n th\u00edch (v\u1ee3 ch\u1ed3ng, cha m\u1eb9 \u2013 con, cha m\u1eb9 v\u1ee3\/ch\u1ed3ng \u2013 con r\u1ec3\/d\u00e2u, \u00f4ng b\u00e0 \u2013 ch\u00e1u, anh ch\u1ecb em ru\u1ed9t).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"721\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/150-721x1024.png\" alt=\"\" class=\"wp-image-6087\" style=\"width:377px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/150-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/150-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/150-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/150-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/150.png 1409w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-2dbebf2825e69be7f61d7dfe4ec17eae\" id=\"h-2-d\u1ed1i-t\u01b0\u1ee3ng-d\u01b0\u1ee3c-mi\u1ec5n-thu\u1ebf-gi\u1ea3m-thu\u1ebf-tncn-khac\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf TNCN kh\u00e1c<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 5 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mi\u1ec5n thu\u1ebf TNCN cho thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c trong d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 t\u1ea1i Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c LHQ \u1edf Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>Mi\u1ec5n thu\u1ebf 2 n\u0103m v\u00e0 gi\u1ea3m 50% trong 4 n\u0103m ti\u1ebfp theo cho thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, c\u00f4ng c\u1ee7a chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, trung t\u00e2m R&amp;D, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p.<\/li>\n\n\n\n<li>Gi\u1ea3m 50% thu\u1ebf TNCN cho thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, c\u00f4ng c\u1ee7a nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p, d\u1ef1 \u00e1n thu\u1ed9c c\u00f4ng ngh\u1ec7 cao, CNTT, khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 c\u00e1c l\u0129nh v\u1ef1c \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n.<\/li>\n<\/ul>\n\n\n\n<p>Ba kho\u1ea3n m\u1edbi n\u00e0y cho th\u1ea5y D\u1ef1 th\u1ea3o 2026 chuy\u1ec3n tr\u1ecdng t\u00e2m ch\u00ednh s\u00e1ch thu\u1ebf TNCN t\u1eeb thu\u1ea7n t\u00fay \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp sang c\u00f4ng c\u1ee5 khuy\u1ebfn kh\u00edch ph\u00e1t tri\u1ec3n kinh t\u1ebf tri th\u1ee9c, h\u1ed7 tr\u1ee3 c\u00e1c l\u0129nh v\u1ef1c then ch\u1ed1t, ng\u00e0nh m\u0169i nh\u1ecdn (ODA, startup, c\u00f4ng ngh\u1ec7 cao). So v\u1edbi Lu\u1eadt Thu\u1ebf TNCN 2007, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc m\u1edf r\u1ed9ng ph\u1ea1m vi mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u00e1ng k\u1ec3, mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 thu h\u00fat chuy\u00ean gia, nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 th\u00fac \u0111\u1ea9y \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n\n\n\n<p><em>\u201cN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c DNP Viet Nam Law Firm cung c\u1ea5p nh\u1eb1m m\u1ee5c \u0111\u00edch tham kh\u1ea3o. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi.\u201d<\/em><\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n<p>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.<\/p>\n\n\n\n<p>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u00f3 nhi\u1ec1u bi\u1ebfn chuy\u1ec3n, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch quan tr\u1ecdng \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i v\u00e0 Ch\u00ednh ph\u1ee7 \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,251,1],"tags":[],"class_list":["post-6086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-cap-nhat-phap-luat","category-tai-nguyen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Thu nh\u1eadp n\u00e0o s\u1eafp \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m? 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