{"id":6213,"date":"2025-11-15T07:00:00","date_gmt":"2025-11-15T14:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6213"},"modified":"2025-11-13T18:57:12","modified_gmt":"2025-11-14T01:57:12","slug":"cap-nhat-2025-muc-luong-phai-nop-thue-tncn-cach-tinh-moi-nhat","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/cap-nhat-2025-muc-luong-phai-nop-thue-tncn-cach-tinh-moi-nhat\/","title":{"rendered":"[C\u1eadp nh\u1eadt 2025] M\u1ee9c l\u01b0\u01a1ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN &#8211; C\u00e1ch t\u00ednh m\u1edbi nh\u1ea5t"},"content":{"rendered":"\n<p>Trong b\u1ed1i c\u1ea3nh n\u0103m 2025, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf.<\/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 c\u1ea7n thi\u1ebft v\u1ec1 m\u1ee9c l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf, c\u00e1ch t\u00ednh thu\u1ebf gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-d5d3f5fdd32f21610fde4133b6f093d6\" id=\"h-1-d\u1ed1i-t\u01b0\u1ee3ng-n\u1ed9p-thu\u1ebf-tncn\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong ho\u1eb7c ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n\n<p>Trong \u0111\u00f3: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u1ea1i \u0111\u01b0\u1ee3c chia th\u00e0nh 02 tr\u01b0\u1eddng h\u1ee3p, \u0111\u00f3 l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean;<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-072c630770d0a196cf942c4bd80a8c27\" id=\"h-2-m\u1ee9c-l\u01b0\u01a1ng-ph\u1ea3i-n\u1ed9p-thu\u1ebf-tncn\"><strong>2. M\u1ee9c l\u01b0\u01a1ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14, \u0110i\u1ec1u 21 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/em><\/p>\n\n\n\n<p>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: Ph\u1ea3i n\u1ed9p thu\u1ebf TNCN khi c\u00f3 t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u00ean 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 01 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi n\u1ed9p thu\u1ebf TNCN l\u00e0 15,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 02 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi n\u1ed9p thu\u1ebf TNCN l\u00e0 19,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v.v.<\/li>\n<\/ul>\n\n\n\n<p>Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc, nh\u00e2n \u0111\u1ea1o.<\/li>\n\n\n\n<li>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh thu\u1ebf thu nh\u1eadp nh\u01b0 m\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, ti\u1ec1n \u0103n tr\u01b0a,\u2026<\/li>\n<\/ul>\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\/11\/188-721x1024.png\" alt=\"\" class=\"wp-image-6228\" style=\"width:403px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/188-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/188-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/188-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/188-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/188.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-2c8f9aa476277b7a9f1b757a52673f7b\" id=\"h-3-cach-tinh-thu\u1ebf-tncn-m\u1edbi-nh\u1ea5t\"><strong>3. C\u00e1ch t\u00ednh thu\u1ebf TNCN m\u1edbi nh\u1ea5t<\/strong><\/h2>\n\n\n\n<p><em>CSPL: Ch\u01b0\u01a1ng II, ch\u01b0\u01a1ng III Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center has-secondary-color has-text-color has-link-color wp-elements-c312eaa8204bcce1a8388f9197af4c0c\" id=\"h-cong-th\u1ee9c-chung-thu\u1ebf-tncn-ph\u1ea3i-n\u1ed9p-thu-nh\u1eadp-tinh-thu\u1ebf-thu\u1ebf-su\u1ea5t\"><strong>C\u00f4ng th\u1ee9c chung: Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/strong><\/h3>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh; kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc);<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t: \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng theo l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\"><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\"><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam th\u00ec th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: K\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 03 th\u00e1ng<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">&#8211; C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean: T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 khi l\u00e0m nhi\u1ec1u n\u01a1i.<br>&#8211; C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean nh\u01b0ng ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc khi h\u1ebft h\u1ee3p \u0111\u1ed3ng: V\u1eabn \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<br><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/strong><br>Trong \u0111\u00f3:<br>&#8211; Thu\u1ebf su\u1ea5t thu\u1ebf TNCN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt Thu\u1ebf TNCN.<br>&#8211; Ho\u1eb7c c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng Bi\u1ec3u thu\u1ebf r\u00fat g\u1ecdn t\u1ea1i Ph\u1ee5 l\u1ee5c 01\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<br><em>CSPL: \u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 kho\u1ea3n 6 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC.<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211; T\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000\u202f\u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean: Kh\u1ea5u tr\u1eeb thu\u1ebf 10% tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<br>&#8211; Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp sau gi\u1ea3m tr\u1eeb ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf l\u00e0m cam k\u1ebft theo M\u1eabu 08\/CK-TNCN: T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb, cu\u1ed1i n\u0103m t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<br><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = 10% \u00d7 T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3<\/strong><br><br><br><br><br><br><br><br><br><br><br>C<em>SPL: \u0110i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb c\u00e1c kho\u1ea3n ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u00ednh theo s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m (theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019).<br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><em>Xem c\u00f4ng th\u1ee9c chi ti\u1ebft t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c l\u1ee3i \u00edch kh\u00e1c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ho\u1eb7c tr\u1ea3 h\u1ed9.<br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><br><em>Xem c\u00f4ng th\u1ee9c chi ti\u1ebft t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/em><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\" colspan=\"2\">Trong tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng:<br><strong>Thu\u1ebf TNCN = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u00d7 20%<\/strong><br>Trong \u0111\u00f3: Thu nh\u1eadp ch\u1ecbu thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<br><em>CSPL: Kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\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","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u0103m 2025, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do DNP Viet Nam Law Firm bi\u00ean so\u1ea1n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6228,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,251,1],"tags":[],"class_list":["post-6213","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>[C\u1eadp nh\u1eadt 2025] M\u1ee9c l\u01b0\u01a1ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN - C\u00e1ch t\u00ednh m\u1edbi nh\u1ea5t - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"Trong b\u1ed1i c\u1ea3nh n\u0103m 2025, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dnp-law.com\/vi\/cap-nhat-2025-muc-luong-phai-nop-thue-tncn-cach-tinh-moi-nhat\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[C\u1eadp nh\u1eadt 2025] M\u1ee9c l\u01b0\u01a1ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN - C\u00e1ch t\u00ednh m\u1edbi nh\u1ea5t\" \/>\n<meta property=\"og:description\" content=\"Trong b\u1ed1i c\u1ea3nh n\u0103m 2025, ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c t\u00ednh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dnp-law.com\/vi\/cap-nhat-2025-muc-luong-phai-nop-thue-tncn-cach-tinh-moi-nhat\/\" \/>\n<meta property=\"og:site_name\" content=\"C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-15T14:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-14T01:57:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/11\/188.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1409\" \/>\n\t<meta property=\"og:image:height\" content=\"2000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.dnp-law.com\/vi\/cap-nhat-2025-muc-luong-phai-nop-thue-tncn-cach-tinh-moi-nhat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.dnp-law.com\/vi\/cap-nhat-2025-muc-luong-phai-nop-thue-tncn-cach-tinh-moi-nhat\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.dnp-law.com\/vi\/#\/schema\/person\/d46fa90d1c35f4c3c5d63ab140e3de66\"},\"headline\":\"[C\u1eadp nh\u1eadt 2025] M\u1ee9c l\u01b0\u01a1ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN &#8211; 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