{"id":6152,"date":"2025-10-29T21:38:11","date_gmt":"2025-10-30T04:38:11","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6152"},"modified":"2025-10-29T21:55:49","modified_gmt":"2025-10-30T04:55:49","slug":"du-thao-luat-thue-tncn-2026-thue-thu-nhap-ca-nhan-thay-doi-bo-thue-khoan-sua-bieu-luy-tien-nang-muc-giam-tru","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/du-thao-luat-thue-tncn-2026-thue-thu-nhap-ca-nhan-thay-doi-bo-thue-khoan-sua-bieu-luy-tien-nang-muc-giam-tru\/","title":{"rendered":"[D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf TNCN 2026] Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay \u0111\u1ed5i: B\u1ecf thu\u1ebf kho\u00e1n, s\u1eeda bi\u1ec3u l\u0169y ti\u1ebfn, n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh nh\u1eefng chuy\u1ec3n bi\u1ebfn l\u1edbn v\u1ec1 kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 v\u00e0 Qu\u1ed1c h\u1ed9i \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, trong \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t thay \u0111\u1ed5i c\u0103n b\u1ea3n v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf: t\u1eeb b\u1ecf thu\u1ebf kho\u00e1n, r\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n\n\n\n<p>V\u1eady th\u1ef1c ch\u1ea5t nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 th\u1ec3 mang l\u1ea1i l\u1ee3i \u00edch th\u1ebf n\u00e0o cho b\u1ea1n? D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 \u0111\u1ec1 xu\u1ea5t b\u1ecf thu\u1ebf kho\u00e1n, r\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc v\u00e0 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. T\u00ecm hi\u1ec3u chi ti\u1ebft c\u00f9ng <a href=\"https:\/\/www.dnp-law.com\/\">DNP Viet Nam Law Firm<\/a>.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"478\" height=\"642\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-11.png\" alt=\"\" class=\"wp-image-6156\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-11.png 478w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-11-223x300.png 223w\" sizes=\"(max-width: 478px) 100vw, 478px\" \/><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\" id=\"h-1-khung-phap-ly-hi\u1ec7n-hanh-c\u1ee7a-thu\u1ebf-tncn\">1. Khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh c\u1ee7a thu\u1ebf TNCN<\/h2>\n\n\n\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) hi\u1ec7n h\u00e0nh t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean <strong>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2007<\/strong>, c\u00f9ng c\u00e1c <strong>v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/strong> trong c\u00e1c n\u0103m ti\u1ebfp theo. C\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng, m\u1ee9c thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP<\/strong> c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Theo <strong>Kho\u1ea3n 2, \u0110i\u1ec1u 14<\/strong> c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n hi\u1ec7n nay bao g\u1ed3m <strong>7 b\u1eadc thu\u1ebf<\/strong>, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p nh\u1ea5t l\u00e0 <strong>5%<\/strong> v\u00e0 cao nh\u1ea5t l\u00e0 <strong>35%<\/strong>. C\u01a1 ch\u1ebf l\u0169y ti\u1ebfn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1eb1m b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c nh\u00f3m thu nh\u1eadp, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n\n\n\n<p>H\u1ec7 th\u1ed1ng bi\u1ec3u thu\u1ebf n\u00e0y ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho <strong>thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng<\/strong> c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. C\u00e1c ngu\u1ed3n thu kh\u00e1c nh\u01b0 <strong>chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u1ea7u t\u01b0 v\u1ed1n, b\u1ea3n quy\u1ec1n hay tr\u00fang th\u01b0\u1edfng<\/strong> l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng <strong>bi\u1ec3u thu\u1ebf ri\u00eang bi\u1ec7t<\/strong>, ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng lo\u1ea1i thu nh\u1eadp.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-nh\u1eefng-di\u1ec3m-chinh-trong-d\u1ef1-th\u1ea3o-lu\u1eadt-thu\u1ebf-tncn-2026\">2. Nh\u1eefng \u0111i\u1ec3m ch\u00ednh trong D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lo\u1ea1i b\u1ecf thu\u1ebf kho\u00e1n &amp; m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/strong>: D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t thay h\u1ec7 th\u1ed1ng thu\u1ebf kho\u00e1n hi\u1ec7n h\u00e0nh b\u1eb1ng c\u00e1ch \u0111\u00e1nh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh s\u1ed1 v\u00e0 t\u00e0i s\u1ea3n s\u1ed1. <br><\/li>\n\n\n\n<li><strong>R\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc<\/strong>: B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0a ra hai ph\u01b0\u01a1ng \u00e1n gi\u1ea3m s\u1ed1 b\u1eadc, v\u1eabn gi\u1eef m\u1ee9c cao nh\u1ea5t 35%, v\u00e0 n\u1edbi r\u1ed9ng kho\u1ea3ng thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc nh\u1eb1m gi\u1ea3m vi\u1ec7c \u201cnh\u1ea3y b\u1eadc\u201d khi thu nh\u1eadp t\u0103ng nh\u1eb9. <br><\/li>\n\n\n\n<li><strong>N\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh &amp; m\u1edf r\u1ed9ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (y t\u1ebf, gi\u00e1o d\u1ee5c\u2026)<\/strong>: D\u1ef1 th\u1ea3o \u0111\u1ec1 xu\u1ea5t n\u00e2ng ph\u1ea7n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00ean \u0111\u1ebfn ~ <strong>15,5 tri\u1ec7u\/th\u00e1ng<\/strong> v\u00e0 cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ~ <strong>6,2 tri\u1ec7u\/th\u00e1ng<\/strong>. \u0110\u1ed3ng th\u1eddi xem x\u00e9t cho ph\u00e9p tr\u1eeb c\u00e1c chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. <\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"456\" height=\"484\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-12.png\" alt=\"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" class=\"wp-image-6158\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-12.png 456w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-12-283x300.png 283w\" sizes=\"(max-width: 456px) 100vw, 456px\" \/><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\" id=\"h-3-tac-d\u1ed9ng-d\u1ed1i-v\u1edbi-ng\u01b0\u1eddi-lao-d\u1ed9ng-va-ng\u01b0\u1eddi-n\u1ed9p-thu\u1ebf\">3. T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/h2>\n\n\n\n<p><strong>L\u1ee3i \u00edch r\u00f5 r\u1ec7t cho nh\u00f3m thu nh\u1eadp th\u1ea5p v\u00e0 trung b\u00ecnh<\/strong>: Vi\u1ec7c r\u00fat g\u1ecdn t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc v\u00e0 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh gi\u00fap nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1eef l\u1ea1i ph\u1ea7n l\u1edbn thu nh\u1eadp sau thu\u1ebf h\u01a1n.<\/p>\n\n\n\n<p><strong>Gi\u1ea3m hi\u1ec7n t\u01b0\u1ee3ng \u201cnh\u1ea3y b\u1eadc\u201d thu\u1ebf<\/strong>: V\u1edbi kho\u1ea3ng thu nh\u1eadp gi\u1eefa c\u00e1c b\u1eadc \u0111\u01b0\u1ee3c n\u1edbi r\u1ed9ng, c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u0103ng nh\u1eb9 kh\u00f4ng b\u1ecb ngay l\u1eadp t\u1ee9c chuy\u1ec3n l\u00ean m\u1ee9c thu\u1ebf cao h\u01a1n \u2014 gi\u00fap t\u00ednh \u1ed5n \u0111\u1ecbnh thu nh\u1eadp t\u1ed1t h\u01a1n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1019\" height=\"572\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-17.png\" alt=\"\" class=\"wp-image-6171\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-17.png 1019w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-17-300x168.png 300w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/10\/image-17-768x431.png 768w\" sizes=\"(max-width: 1019px) 100vw, 1019px\" \/><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<p><strong>L\u01b0u \u00fd<\/strong>: D\u00f9 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c l\u1ee3i, v\u1eabn c\u1ea7n ki\u1ec3m tra k\u1ef9 \u201cthu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d, c\u00e1c kho\u1ea3n mi\u1ec5n gi\u1ea3m, v\u00e0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i \u00edch th\u1ef1c t\u1ebf. Ngo\u00e0i ra, n\u1ebfu d\u1ef1 th\u1ea3o \u00e1p d\u1ee5ng m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c thay \u0111\u1ed5i t\u00ednh thu\u1ebf, m\u1ed9t s\u1ed1 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao ho\u1eb7c thu nh\u1eadp ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng c\u00f3 th\u1ec3 c\u00f3 \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-b\u1ecf-thu\u1ebf-khoan-amp-ng\u01b0\u1ee1ng-doanh-thu-d\u01b0\u1edbi-200-tri\u1ec7u-d\u1ed3ng-nam\">4. B\u1ecf thu\u1ebf kho\u00e1n &amp; ng\u01b0\u1ee1ng doanh thu d\u01b0\u1edbi 200 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/h2>\n\n\n\n<p>Theo D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i, t\u1eeb ng\u00e0y 01\/01\/2026, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb <strong>200 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/strong> s\u1ebd <strong>kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong>.\u0110\u1ed3ng th\u1eddi, h\u00ecnh th\u1ee9c \u201cthu\u1ebf kho\u00e1n\u201d \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1ebd b\u1ecb <strong>x\u00f3a b\u1ecf<\/strong>, thay b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p <strong>t\u00ednh thu\u1ebf theo thu nh\u1eadp th\u1ef1c t\u1ebf<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh thu v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh s\u1ebd t\u00ednh: <strong>Thu nh\u1eadp t\u00ednh thu\u1ebf = Doanh thu \u2013 Chi ph\u00ed h\u1ee3p l\u1ec7<\/strong>, sau \u0111\u00f3 nh\u00e2n v\u1edbi <strong>thu\u1ebf su\u1ea5t 17%<\/strong>.<br><\/li>\n\n\n\n<li>H\u1ed9 c\u00e1 nh\u00e2n c\u00f3 doanh thu ch\u01b0a v\u01b0\u1ee3t m\u1ee9c c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu nh\u01b0 hi\u1ec7n h\u00e0nh, nh\u01b0ng n\u1eb1m trong l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i. <br><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/de-xuat-ca-nhan-kinh-doanh-co-doanh-thu-duoi-200-trieu-dong-khong-phai-nop-thue-tncn-577576-210872.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-l\u1eddi-k\u1ebft\">5. L\u1eddi k\u1ebft<\/h2>\n\n\n\n<p>Vi\u1ec7c r\u00fat g\u1ecdn bi\u1ec3u thu\u1ebf t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc, m\u1edf r\u1ed9ng c\u00e1c kho\u1ea3ng thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026 s\u1ebd mang l\u1ea1i l\u1ee3i \u00edch \u0111\u00e1ng k\u1ec3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu nh\u1eadp th\u1ea5p v\u00e0 trung b\u00ecnh \u2014 gi\u00fap h\u1ecd gi\u1eef l\u1ea1i ph\u1ea7n l\u1edbn thu nh\u1eadp sau thu\u1ebf h\u01a1n. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c lo\u1ea1i b\u1ecf thu\u1ebf kho\u00e1n v\u00e0 m\u1edf r\u1ed9ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (nh\u01b0 y t\u1ebf, gi\u00e1o d\u1ee5c) c\u0169ng t\u0103ng t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf.<\/p>\n\n\n\n<p>\ud83d\udc49 N\u1ebfu b\u1ea1n mu\u1ed1n t\u00ednh tr\u01b0\u1edbc t\u00e1c \u0111\u1ed9ng c\u1ee7a bi\u1ec3u thu\u1ebf m\u1edbi t\u1edbi th\u1ef1c t\u1ebf thu nh\u1eadp c\u1ee7a m\u00ecnh, ho\u1eb7c c\u1ea7n l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf c\u00e1 nh\u00e2n h\u00f3a \u2014 vui l\u00f2ng <strong>li\u00ean h\u1ec7 <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u, ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh hu\u1ed1ng c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n.<\/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<br><\/strong>\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>Trong b\u1ed1i c\u1ea3nh nh\u1eefng chuy\u1ec3n bi\u1ebfn l\u1edbn v\u1ec1 kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i, vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) \u0111ang tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 v\u00e0 Qu\u1ed1c h\u1ed9i \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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6156,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[251,1,252],"tags":[],"class_list":["post-6152","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>[D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf TNCN 2026] Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay \u0111\u1ed5i<\/title>\n<meta name=\"description\" content=\"B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN 2026, trong \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t 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