{"id":6089,"date":"2025-10-24T09:00:00","date_gmt":"2025-10-24T16:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6089"},"modified":"2025-09-29T02:21:10","modified_gmt":"2025-09-29T09:21:10","slug":"nhom-thu-nhap-nao-sap-bi-tinh-thue-tncn-theo-quy-dinh-tai-du-thao-luat-thue-tncn-2026","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/nhom-thu-nhap-nao-sap-bi-tinh-thue-tncn-theo-quy-dinh-tai-du-thao-luat-thue-tncn-2026\/","title":{"rendered":"Nh\u00f3m thu nh\u1eadp n\u00e0o s\u1eafp b\u1ecb t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026?"},"content":{"rendered":"\n<p>Tr\u01b0\u1edbc y\u00eau c\u1ea7u \u0111\u1ed5i m\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf nh\u1eb1m th\u00edch \u1ee9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 x\u00e3 h\u1ed9i hi\u1ec7n \u0111\u1ea1i, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u0169ng \u0111ang \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, s\u1eeda \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n. D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 \u0111ang thu h\u00fat s\u1ef1 quan t\u00e2m l\u1edbn t\u1eeb ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn c\u00e1c nh\u00f3m thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n ch\u1ecbu thu\u1ebf. Quy \u0111\u1ecbnh m\u1edbi d\u1ef1 ki\u1ebfn s\u1ebd \u1ea3nh h\u01b0\u1edfng \u00edt nhi\u1ec1u \u0111\u1ebfn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a nhi\u1ec1u nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y do <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> bi\u00ean so\u1ea1n nh\u1eb1m nh\u1eb1m gi\u00fap b\u1ea1n \u0111\u1ecdc n\u1eafm b\u1eaft ch\u00ednh x\u00e1c nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00f3m thu nh\u1eadp m\u1edbi d\u1ef1 ki\u1ebfn ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf..<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-80bd3b02169b10fd8accbe68ffd3d5f6\" id=\"h-1-d\u1ed1i-t\u01b0\u1ee3ng-ch\u1ecbu-thu\u1ebf-tncn\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 3 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1;<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.<\/li>\n\n\n\n<li>Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c, tr\u1eeb tr\u00fang th\u01b0\u1edfng trong casino.<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d;<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, t\u00edn ch\u1ec9 c\u00e1c-bon, tr\u00e1i phi\u1ebfu xanh;<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng bi\u1ec3n s\u1ed1 xe \u00f4 t\u00f4 tr\u00fang \u0111\u1ea5u gi\u00e1 (c\u00f9ng v\u1edbi xe \u00f4 t\u00f4 g\u1eafn bi\u1ec3n s\u1ed1 tr\u00fang \u0111\u1ea5u gi\u00e1);<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n s\u1ed1 (t\u00e0i s\u1ea3n \u1ea3o, t\u00e0i s\u1ea3n m\u00e3 h\u00f3a);<\/li>\n\n\n\n<li>Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p>So v\u1edbi \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN 2007 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2012), D\u1ef1 th\u1ea3o lu\u1eadt m\u1edbi c\u00f3 nhi\u1ec1u \u0111i\u1ec3m b\u1ed5 sung v\u00e0 c\u1ee5 th\u1ec3 h\u00f3a \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh kinh t\u1ebf s\u1ed1. Tr\u01b0\u1edbc h\u1ebft, nh\u00f3m thu nh\u1eadp t\u1eeb kinh doanh v\u1eabn bao g\u1ed3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5, h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp, song d\u1ef1 th\u1ea3o \u0111\u00e3 b\u1ed5 sung ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 ng\u01b0\u1ee1ng doanh thu 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf. Lu\u1eadt 2007 ch\u1ec9 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u00e0 kh\u00f4ng ghi con s\u1ed1 c\u1ee5 th\u1ec3.<\/p>\n\n\n\n<p>\u1ede nh\u00f3m thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, d\u1ef1 th\u1ea3o v\u1eabn gi\u1eef ph\u1ea1m vi chung nh\u01b0ng di\u1ec5n gi\u1ea3i c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c ch\u1ecbu thu\u1ebf chi ti\u1ebft h\u01a1n, ph\u1ea3n \u00e1nh c\u00e1c ch\u1ebf \u0111\u1ed9 m\u1edbi nh\u01b0 h\u1ed7 tr\u1ee3 kh\u1edfi nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1ed1\u2026 Nh\u00f3m thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u0169ng \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng, kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf x\u1ed5 s\u1ed1, khuy\u1ebfn m\u1ea1i hay c\u00e1 c\u01b0\u1ee3c nh\u01b0 lu\u1eadt c\u0169 m\u00e0 c\u00f2n b\u1ed5 sung c\u00e1c h\u00ecnh th\u1ee9c m\u1edbi nh\u01b0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, c\u00e1c cu\u1ed9c thi c\u00f3 gi\u1ea3i v\u00e0 nh\u1eefng h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c.<\/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\/152-721x1024.png\" alt=\"\" class=\"wp-image-6091\" style=\"width:401px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/152-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/152-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/152-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/152-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/09\/152.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-84c74b17e975d913f395da25d8309254\" id=\"h-2-danh-gia-tac-d\u1ed9ng-c\u1ee7a-quy-d\u1ecbnh-m\u1edbi\"><strong>2. \u0110\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a quy \u0111\u1ecbnh m\u1edbi<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh online\/kinh t\u1ebf s\u1ed1: <\/strong>Quy \u0111\u1ecbnh m\u1edbi gi\u00fap minh b\u1ea1ch h\u00f3a ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, gi\u1ea3m th\u1ea5t thu thu\u1ebf v\u00e0 t\u1ea1o m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh c\u00f4ng b\u1eb1ng h\u01a1n. Tuy nhi\u00ean, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u00e0m t\u0103ng g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c cho c\u00e1c c\u00e1 nh\u00e2n kinh doanh nh\u1ecf l\u1ebb, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng ng\u01b0\u1eddi ch\u01b0a quen v\u1edbi qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1eb7c bi\u1ec7t (bi\u1ec3n s\u1ed1 xe \u0111\u1ea5u gi\u00e1, t\u00e0i s\u1ea3n s\u1ed1, t\u00edn ch\u1ec9 carbon): <\/strong>Vi\u1ec7c b\u1ed5 sung thu\u1ebf cho nh\u00f3m thu nh\u1eadp n\u00e0y gi\u00fap Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng b\u1ecf s\u00f3t c\u00e1c ngu\u1ed3n thu gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi xu th\u1ebf qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n m\u1edbi tr\u00ean th\u1ebf gi\u1edbi. D\u00f9 v\u1eady, th\u00e1ch th\u1ee9c l\u1edbn n\u1eb1m \u1edf c\u01a1 ch\u1ebf \u0111\u1ecbnh gi\u00e1, ki\u1ec3m so\u00e1t giao d\u1ecbch v\u00e0 x\u00e2y d\u1ef1ng khung ph\u00e1p l\u00fd \u0111\u1ed3ng b\u1ed9 \u0111\u1ec3 tr\u00e1nh th\u1ea5t tho\u00e1t ho\u1eb7c tranh ch\u1ea5p.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi nh\u00f3m thu nh\u1eadp tr\u00fang th\u01b0\u1edfng:<\/strong> M\u1edf r\u1ed9ng ph\u1ea1m vi thu\u1ebf sang c\u00e1c tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, cu\u1ed9c thi hay h\u00ecnh th\u1ee9c gi\u1ea3i th\u01b0\u1edfng hi\u1ec7n \u0111\u1ea1i gi\u00fap ph\u00e1p lu\u1eadt theo k\u1ecbp th\u1ef1c ti\u1ec5n. Tuy nhi\u00ean, c\u1ea7n c\u01a1 ch\u1ebf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng minh b\u1ea1ch, \u0111\u1eb7c bi\u1ec7t l\u00e0 v\u1edbi ph\u1ea7n th\u01b0\u1edfng phi ti\u1ec1n t\u1ec7 ho\u1eb7c g\u1eafn v\u1edbi t\u00e0i s\u1ea3n s\u1ed1 \u0111\u1ec3 tr\u00e1nh kh\u00f3 kh\u0103n trong vi\u1ec7c thu v\u00e0 n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\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.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>Tr\u01b0\u1edbc y\u00eau c\u1ea7u \u0111\u1ed5i m\u1edbi ch\u00ednh s\u00e1ch thu\u1ebf nh\u1eb1m th\u00edch \u1ee9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 x\u00e3 h\u1ed9i hi\u1ec7n \u0111\u1ea1i, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u0169ng \u0111ang \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, s\u1eeda \u0111\u1ed5i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n. D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,251,1],"tags":[],"class_list":["post-6089","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>Nh\u00f3m thu nh\u1eadp n\u00e0o s\u1eafp b\u1ecb t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026? - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"Tr\u01b0\u1edbc y\u00eau c\u1ea7u th\u00edch \u1ee9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf v\u00e0 x\u00e3 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