{"id":6129,"date":"2025-10-26T07:25:00","date_gmt":"2025-10-26T14:25:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6129"},"modified":"2025-10-26T21:34:09","modified_gmt":"2025-10-27T04:34:09","slug":"so-sanh-bieu-thue-thu-nhap-ca-nhan-cu-va-du-thao-luat-thue-thu-nhap-ca-nhan-2026","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/so-sanh-bieu-thue-thu-nhap-ca-nhan-cu-va-du-thao-luat-thue-thu-nhap-ca-nhan-2026\/","title":{"rendered":"So s\u00e1nh bi\u1ec3u thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169 v\u00e0 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2026"},"content":{"rendered":"\n<p>Hi\u1ec7n nay, bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn 7 b\u1eadc, t\u1eeb 5% \u0111\u1ebfn 35% v\u1eabn l\u00e0 chu\u1ea9n \u00e1p d\u1ee5ng. Nh\u01b0ng v\u1edbi d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi, c\u01a1 quan so\u1ea1n th\u1ea3o \u0111\u1ec1 xu\u1ea5t <strong>r\u00fat g\u1ecdn xu\u1ed1ng c\u00f2n 5 b\u1eadc<\/strong>, <strong>n\u1edbi r\u1ed9ng c\u00e1c kho\u1ea3ng thu nh\u1eadp<\/strong>, v\u00e0 <strong>t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong>, nh\u1eb1m \u201c\u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ng\u01b0\u1eddi thu nh\u1eadp trung b\u00ecnh \u2013 th\u1ea5p \u0111\u01b0\u1ee3c l\u1ee3i\u201d. C\u00e2u h\u1ecfi l\u1edbn \u0111\u1eb7t ra l\u00e0: <strong>\u201cL\u1ee3i bao nhi\u00eau?\u201d<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>B\u00e0i vi\u1ebft n\u00e0y, v\u1edbi t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n t\u1eeb <strong><a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">C\u00f4ng ty Lu\u1eadt TNHH DNP Vi\u1ec7t Nam<\/a><\/strong>, s\u1ebd <a href=\"https:\/\/www.dnp-law.com\/vi\/so-sanh-bieu-thue-thu-nhap-ca-nhan-cu-va-du-thao-luat-thue-thu-nhap-ca-nhan-2026\/\">ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh<\/a> chi ti\u1ebft hai bi\u1ec3u thu\u1ebf (hi\u1ec7n h\u00e0nh v\u00e0 d\u1ef1 th\u1ea3o), l\u1ef1a ch\u1ecdn c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh \u0111\u1ec3 minh h\u1ecda. Qua \u0111\u00f3, b\u1ea1n s\u1ebd bi\u1ebft r\u00f5: n\u1ebfu bi\u1ec3u thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh, li\u1ec7u t\u00fai ti\u1ec1n c\u1ee7a b\u1ea1n c\u00f3 b\u1edbt \u201cc\u00f4 \u0111\u01a1n\u201d h\u01a1n kh\u00f4ng.<\/p>\n<\/blockquote>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"404\" height=\"573\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-4.png\" alt=\"\" class=\"wp-image-6136\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-4.png 404w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-4-212x300.png 212w\" sizes=\"(max-width: 404px) 100vw, 404px\" \/><figcaption class=\"wp-element-caption\"><em>H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u1edfi DNP Viet Nam Law Firm<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-align-left\" id=\"h-1-bi\u1ec3u-thu\u1ebf-tncn-hi\u1ec7n-hanh\"><strong>1. Bi\u1ec3u thu\u1ebf TNCN hi\u1ec7n h\u00e0nh<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-7520dc0c050e77c17ea3d7d1804b5c2f\" id=\"h-1-1-c\u01a1-s\u1edf-phap-ly-va-ph\u1ea1m-vi-ap-d\u1ee5ng\">1.1. <strong>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u01b0\u1edbc khi b\u00e0n \u0111\u1ebfn d\u1ef1 th\u1ea3o m\u1edbi, ch\u00fang ta c\u1ea7n hi\u1ec3u bi\u1ec3u thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng hi\u1ec7n nay, n\u00f3 l\u00e0 chu\u1ea9n \u0111\u1ec3 so s\u00e1nh, c\u0169ng l\u00e0 g\u1ed1c r\u1ec5 ph\u00e1t sinh nhi\u1ec1u b\u1ea5t c\u1eadp m\u00e0 d\u1ef1 th\u1ea3o \u0111\u1ecbnh kh\u1eafc ph\u1ee5c. <\/li>\n\n\n\n<li>Bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo<strong> Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/strong> c\u00f9ng v\u1edbi c\u00e1c s\u1eeda \u0111\u1ed5i, v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong <strong>Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <\/strong>c\u00f9ng<strong> Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> (v\u00e0 s\u1eeda \u0111\u1ed5i b\u1edfi <strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong>).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-0f50b1547ad7fd81655a6b3b7042c18c\" id=\"h-1-2-b\u1ea3ng-thu\u1ebf-su\u1ea5t-hi\u1ec7n-hanh\">1.2. <strong>B\u1ea3ng thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh<\/strong><\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"658\" height=\"380\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image.png\" alt=\"\" class=\"wp-image-6132\" style=\"width:658px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image.png 658w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-300x173.png 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><figcaption class=\"wp-element-caption\"><em>Bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-left\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 14 <strong>Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, <\/strong>bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh c\u00f3 7 b\u1eadc, th\u1ea5p nh\u1ea5t 5% v\u00e0 cao nh\u1ea5t 35%. \u0110\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 b\u1ea3ng thu\u1ebf to\u00e0n ph\u1ea7n m\u00e0 n\u00f3 ch\u1ec9 \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. C\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c (chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ea7u t\u01b0 v\u1ed1n, b\u1ea3n quy\u1ec1n, tr\u00fang th\u01b0\u1edfng\u2026) c\u00f3 thu\u1ebf su\u1ea5t ri\u00eang bi\u1ec7t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-left has-secondary-color has-text-color has-link-color wp-elements-be3d90bdb6bf5429720c0cfdeb64a93c\" id=\"h-1-3-cach-tinh-amp-cac-y\u1ebfu-t\u1ed1-di\u1ec1u-ch\u1ec9nh\">1.3. <strong>C\u00e1ch t\u00ednh &amp; c\u00e1c y\u1ebfu t\u1ed1 \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf <\/strong>= (T\u1ed5ng thu nh\u1eadp chi tr\u1ea3 cho c\u00e1 nh\u00e2n) &#8211; (Kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + Kho\u1ea3n gi\u1ea3m tr\u1eeb + Kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, y t\u1ebf, th\u1ea5t nghi\u1ec7p) theo lu\u1eadt hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh hi\u1ec7n nay: <strong>11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf + <strong>4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n<\/ul>\n\n\n\n<p><br><strong>V\u00ed d\u1ee5 minh ho\u1ea1: <\/strong>n\u1ebfu ng\u01b0\u1eddi A c\u00f3 thu nh\u1eadp 30 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m, ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf s\u1ebd r\u01a1i v\u00e0o b\u1eadc thu\u1ebf th\u1ee9 2 ho\u1eb7c 3 t\u00f9y s\u1ed1 sau khi tr\u1eeb.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t 35% \u00e1p v\u1edbi ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t r\u1ea5t cao (tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) th\u01b0\u1eddng ch\u1ec9 \u00e1p d\u1ee5ng cho s\u1ed1 nh\u1ecf ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp r\u1ea5t cao (theo th\u1ed1ng k\u00ea trong giai \u0111o\u1ea1n 2020\u20132023), trung b\u00ecnh m\u1ed7i n\u0103m c\u00f3 kho\u1ea3ng 60-70 ngh\u00ecn ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf su\u1ea5t 35%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-d\u1ef1-th\u1ea3o-bi\u1ec3u-thu\u1ebf-m\u1edbi\"><strong>2. D\u1ef1 th\u1ea3o bi\u1ec3u thu\u1ebf m\u1edbi<\/strong><\/h2>\n\n\n\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0a ra D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (c\u00f4ng b\u1ed1 29\/8\/2025) v\u1edbi nhi\u1ec1u \u0111\u1ec1 xu\u1ea5t c\u1ea3i c\u00e1ch nh\u1eb1m h\u01b0\u1edbng t\u1edbi s\u1ef1 c\u00f4ng b\u1eb1ng, \u0111\u01a1n gi\u1ea3n ho\u00e1 v\u00e0 gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng v\u00e0 chi ph\u00ed sinh ho\u1ea1t cao h\u01a1n. To\u00e0n b\u1ed9 d\u1ef1 th\u1ea3o n\u00e0y n\u1eb1m trong ch\u01b0\u01a1ng tr\u00ecnh l\u1eadp ph\u00e1p n\u0103m 2025 v\u00e0 d\u1ef1 ki\u1ebfn c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i trung t\u00e2m l\u00e0 <strong>r\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc<\/strong>, \u0111\u1ed3ng th\u1eddi gi\u1eef m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t l\u00e0 35%. Kho\u1ea3ng c\u00e1ch m\u1ed7i b\u1eadc m\u1edbi \u0111\u01b0\u1ee3c n\u1edbi r\u1ed9ng h\u01a1n so v\u1edbi bi\u1ec3u c\u0169 \u0111\u1ec3 gi\u1ea3m vi\u1ec7c \u201cnh\u1ea3y b\u1eadc\u201d khi thu nh\u1eadp t\u0103ng nh\u1eb9.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"669\" height=\"579\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-8.png\" alt=\"\" class=\"wp-image-6140\" style=\"width:669px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-8.png 669w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-8-300x260.png 300w\" sizes=\"(max-width: 669px) 100vw, 669px\" \/><figcaption class=\"wp-element-caption\"><em>Bi\u1ec3u thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong D\u1ef1 th\u1ea3o Lu\u1eadt m\u1edbi<\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f9ng v\u1edbi \u0111\u00f3, d\u1ef1 th\u1ea3o \u0111\u01b0a ra \u0111\u1ec1 xu\u1ea5t <strong>n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong>: c\u00f3 hai ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c b\u00e0n, trong \u0111\u00f3 ph\u01b0\u01a1ng \u00e1n cao h\u01a1n l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Vi\u1ec7c t\u0103ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 then ch\u1ed1t \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu nh\u1eadp trung b\u00ecnh th\u1ea5p th\u1ef1c s\u1ef1 th\u1ea5y \u201cl\u1ee3i \u00edch\u201d t\u1eeb c\u1ea3i c\u00e1ch thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, d\u1ef1 th\u1ea3o c\u0169ng xem x\u00e9t b\u1ed5 sung c\u00e1c chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c v\u00e0o c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"759\" height=\"434\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-9.png\" alt=\"\" class=\"wp-image-6141\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-9.png 759w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-9-300x172.png 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><figcaption class=\"wp-element-caption\"><em>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong Lu\u1eadt m\u1edbi <\/em><\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-l\u1eddi-k\u1ebft\"><strong>3. L\u1eddi k\u1ebft<\/strong><\/h2>\n\n\n\n<p>Qua vi\u1ec7c so s\u00e1nh bi\u1ec3u thu\u1ebf hi\u1ec7n h\u00e0nh v\u00e0 \u0111\u1ec1 xu\u1ea5t m\u1edbi t\u1eeb D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng \u0111a ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1eb7c bi\u1ec7t nh\u00f3m c\u00f3 thu nh\u1eadp th\u1ea5p v\u00e0 trung b\u00ecnh, s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i r\u00f5 r\u1ec7t n\u1ebfu nh\u1eefng \u0111\u1ec1 xu\u1ea5t \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i khi lu\u1eadt \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/p>\n\n\n\n<p>N\u1ebfu b\u1ea1n mu\u1ed1n, DNP Viet Nam Law Firm c\u00f3 th\u1ec3 t\u01b0 v\u1ea5n ri\u00eang cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, gi\u00fap b\u1ea1n t\u00ednh tr\u01b0\u1edbc thu\u1ebf theo bi\u1ec3u c\u0169 so v\u1edbi bi\u1ec3u m\u1edbi, d\u1ef1 \u0111o\u00e1n l\u01b0\u1ee3ng thu\u1ebf ph\u1ea3i n\u1ed9p, v\u00e0 l\u00ean k\u1ebf ho\u1ea1ch t\u1ed1i \u01b0u thu\u1ebf c\u00e1 nh\u00e2n khi lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM<\/strong><br>\ud83c\udfe2L\u1ea7u 5, s\u1ed1 52 \u0111\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, khu \u0111\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<br>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n)<br>\ud83d\udce9 Email: info@dnp-law.com<br>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay, bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn 7 b\u1eadc, t\u1eeb 5% \u0111\u1ebfn 35% v\u1eabn l\u00e0 chu\u1ea9n \u00e1p d\u1ee5ng. Nh\u01b0ng v\u1edbi d\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi, c\u01a1 quan so\u1ea1n th\u1ea3o \u0111\u1ec1 xu\u1ea5t r\u00fat g\u1ecdn xu\u1ed1ng c\u00f2n 5 b\u1eadc, n\u1edbi r\u1ed9ng c\u00e1c kho\u1ea3ng thu nh\u1eadp, v\u00e0 t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, nh\u1eb1m [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6136,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[251,1,252],"tags":[],"class_list":["post-6129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cap-nhat-phap-luat","category-tai-nguyen","category-tin-tuc"],"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>Bi\u1ec3u thu\u1ebf TNCN c\u0169 v\u00e0 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 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