{"id":13598,"date":"2024-09-12T22:09:15","date_gmt":"2024-09-12T15:09:15","guid":{"rendered":"https:\/\/arito.vn\/?p=13598"},"modified":"2026-07-12T13:31:25","modified_gmt":"2026-07-12T06:31:25","slug":"thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/","title":{"rendered":"Thu\u1ebf L\u0169y Ti\u1ebfn L\u00e0 G\u00ec? Bi\u1ec3u Thu\u1ebf 5 B\u1eadc M\u1edbi 2026 V\u00e0 C\u00e1ch T\u00ednh TNCN Ch\u00ednh X\u00e1c"},"content":{"rendered":"<p class=\"p1\">Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong \u0111\u00f3 thu\u1ebf su\u1ea5t t\u0103ng d\u1ea7n theo t\u1eebng b\u1eadc thu nh\u1eadp: thu nh\u1eadp c\u00e0ng cao, ph\u1ea7n v\u01b0\u1ee3t c\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t cao h\u01a1n. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u00e3 \u0111\u1ed5i t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n <b>5 b\u1eadc<\/b> v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u0169ng \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch <b>thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec<\/b>, c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf 5 b\u1eadc m\u1edbi nh\u1ea5t, c\u00f4ng th\u1ee9c v\u00e0 v\u00ed d\u1ee5 t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h2 class=\"p2\">Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">Thu\u1ebf l\u0169y ti\u1ebfn (ch\u00ednh x\u00e1c h\u01a1n l\u00e0 thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n) l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong \u0111\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u ph\u1ea7n (b\u1eadc), m\u1ed7i ph\u1ea7n \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t ri\u00eang, t\u0103ng d\u1ea7n t\u1eeb th\u1ea5p \u0111\u1ebfn cao.<\/p>\n<p class=\"p1\">N\u00f3i c\u00e1ch kh\u00e1c, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu nh\u1eadp ch\u1ecbu chung m\u1ed9t m\u1ee9c thu\u1ebf. Ph\u1ea7n thu nh\u1eadp n\u1eb1m \u1edf b\u1eadc th\u1ea5p ch\u1ecbu thu\u1ebf su\u1ea5t th\u1ea5p, ch\u1ec9 ph\u1ea7n v\u01b0\u1ee3t l\u00ean b\u1eadc cao m\u1edbi ch\u1ecbu thu\u1ebf su\u1ea5t cao. C\u00e1ch n\u00e0y \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi thu nh\u1eadp cao \u0111\u00f3ng g\u00f3p nhi\u1ec1u h\u01a1n m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng, tr\u00e1nh t\u00ecnh tr\u1ea1ng nh\u1ea3y b\u1eadc l\u00e0m thu\u1ebf t\u0103ng v\u1ecdt.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13602\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.11.43.png\" alt=\"thu\u1ebf l\u0169y ti\u1ebfn\" width=\"1498\" height=\"844\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.11.43.png 1498w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.11.43-18x10.png 18w\" sizes=\"(max-width: 1498px) 100vw, 1498px\" \/><\/p>\n<h2 class=\"p1\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n 5 b\u1eadc m\u1edbi nh\u1ea5t (\u00e1p d\u1ee5ng t\u1eeb 2026)<\/h2>\n<p class=\"p2\">Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026), bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn r\u00fat t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc, t\u00ednh tr\u00ean <b>thu nh\u1eadp t\u00ednh thu\u1ebf theo th\u00e1ng<\/b>:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">1<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">3<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">4<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">30%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">35%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">So v\u1edbi bi\u1ec3u c\u0169, thay \u0111\u1ed5i l\u1edbn nh\u1ea5t l\u00e0 gi\u1ea3m thu\u1ebf su\u1ea5t b\u1eadc 2 t\u1eeb 15% xu\u1ed1ng 10%, b\u1eadc 3 t\u1eeb 25% xu\u1ed1ng 20%, \u0111\u1ed3ng th\u1eddi n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc. Ph\u1ea7n l\u1edbn ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng \u1edf m\u1ee9c thu nh\u1eadp trung b\u00ecnh s\u1ebd n\u1ed9p thu\u1ebf \u00edt h\u01a1n tr\u01b0\u1edbc.<\/p>\n<h3 class=\"p4\">So s\u00e1nh nhanh bi\u1ec3u 7 b\u1eadc c\u0169 v\u00e0 5 b\u1eadc m\u1edbi<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Content<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Bi\u1ec3u c\u0169<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Bi\u1ec3u m\u1edbi (2026)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 b\u1eadc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">7 b\u1eadc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5 b\u1eadc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5% \u0111\u1ebfn 35%<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5% \u0111\u1ebfn 35%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eadc 5%<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ebfn 5 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ebfn 10 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3ng c\u00e1ch b\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">H\u1eb9p, d\u1ec5 nh\u1ea3y b\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">R\u1ed9ng h\u01a1n, gi\u1ea3m nh\u1ea3y b\u1eadc<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p1\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi 2026<\/h2>\n<p class=\"p2\">Bi\u1ec3u thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf, t\u1ee9c l\u00e0 thu nh\u1eadp \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. Theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 l\u00e0:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><b>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b>: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (tr\u01b0\u1edbc \u0111\u00e2y 11 tri\u1ec7u).<\/li>\n<li class=\"li2\"><b>Gi\u1ea3m tr\u1eeb m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b>: 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (tr\u01b0\u1edbc \u0111\u00e2y 4,4 tri\u1ec7u).<\/li>\n<\/ul>\n<p class=\"p2\">Vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gi\u00fap gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u1eb7c bi\u1ec7t v\u1edbi ng\u01b0\u1eddi c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<h2 class=\"p1\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/h2>\n<p class=\"p2\">Tr\u00ecnh t\u1ef1 t\u00ednh g\u1ed3m ba b\u01b0\u1edbc:<\/p>\n<ol class=\"ol1\">\n<li class=\"li3\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2212 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n<\/b> (nh\u01b0 ph\u1ee5 c\u1ea5p \u0103n ca trong \u0111\u1ecbnh m\u1ee9c, c\u00f4ng t\u00e1c ph\u00ed\u2026).<\/li>\n<li class=\"li3\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2212 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/b> (b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n, gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/li>\n<li class=\"li2\"><b>Thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t t\u1eebng b\u1eadc<\/b> (c\u1ed9ng thu\u1ebf c\u1ee7a c\u00e1c b\u1eadc l\u1ea1i).<\/li>\n<\/ol>\n<p class=\"p2\">\u0110\u1ec3 t\u00ednh nhanh, c\u00f3 th\u1ec3 d\u00f9ng c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn theo t\u1eebng b\u1eadc (\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng, thu nh\u1eadp t\u00ednh thu\u1ebf theo th\u00e1ng):<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">1<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ebfn 10<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5% \u00d7 TNTT<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">2<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 10 \u0111\u1ebfn 30<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">10% \u00d7 TNTT \u2212 0,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">3<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 30 \u0111\u1ebfn 60<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">20% \u00d7 TNTT \u2212 3,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">4<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 60 \u0111\u1ebfn 100<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">30% \u00d7 TNTT \u2212 9,5<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 100<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">35% \u00d7 TNTT \u2212 14,5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\">\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13603\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.12.49.png\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n\" width=\"1502\" height=\"846\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.12.49.png 1502w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.12.49-18x10.png 18w\" sizes=\"(max-width: 1502px) 100vw, 1502px\" \/><\/p>\n<h2 class=\"p1\">V\u00ed d\u1ee5 t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn<\/h2>\n<p class=\"p2\">Anh A c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c 2,1 tri\u1ec7u \u0111\u1ed3ng, nu\u00f4i 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p class=\"p2\"><b>B\u01b0\u1edbc 1 &#8211; T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/b><b><\/b><\/p>\n<p class=\"p2\">Thu nh\u1eadp t\u00ednh thu\u1ebf = 40 \u2212 2,1 \u2212 15,5 (gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n) \u2212 6,2 (1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) = <b>16,2 tri\u1ec7u \u0111\u1ed3ng<\/b><b><\/b><\/p>\n<p class=\"p2\"><b>B\u01b0\u1edbc 2 &#8211; \u00c1p bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn (16,2 tri\u1ec7u thu\u1ed9c b\u1eadc 2):<\/b><b><\/b><\/p>\n<p class=\"p2\">C\u00e1ch t\u00ednh t\u1eebng ph\u1ea7n cho r\u00f5:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">Ph\u1ea7n \u0111\u1ebfn 10 tri\u1ec7u: 10 \u00d7 5% = 0,5 tri\u1ec7u<\/li>\n<li class=\"li3\">Ph\u1ea7n t\u1eeb 10 \u0111\u1ebfn 16,2 tri\u1ec7u (6,2 tri\u1ec7u): 6,2 \u00d7 10% = 0,62 tri\u1ec7u<\/li>\n<li class=\"li2\"><b>T\u1ed5ng thu\u1ebf TNCN = 0,5 + 0,62 = 1,12 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><b><\/b><\/li>\n<\/ul>\n<p class=\"p2\">D\u00f9ng c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn b\u1eadc 2 cho k\u1ebft qu\u1ea3 t\u01b0\u01a1ng t\u1ef1: 10% \u00d7 16,2 \u2212 0,5 = 1,12 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2 class=\"p1\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn<\/h2>\n<p class=\"p2\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n 20% tr\u00ean thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n<li class=\"li4\">Lao \u0111\u1ed9ng th\u1eddi v\u1ee5, h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng, chi tr\u1ea3 t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean: kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3.<\/li>\n<\/ul>\n<h2 class=\"p1\">Qu\u1ea3n l\u00fd t\u00ednh thu\u1ebf TNCN cho nh\u00e2n vi\u00ean v\u1edbi ph\u1ea7n m\u1ec1m Arito<\/h2>\n<p class=\"p2\">Khi s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean t\u0103ng v\u00e0 bi\u1ec3u thu\u1ebf thay \u0111\u1ed5i, t\u00ednh thu\u1ebf TNCN th\u1ee7 c\u00f4ng tr\u00ean Excel d\u1ec5 sai s\u00f3t v\u00e0 t\u1ed1n th\u1eddi gian \u0111\u1ed1i chi\u1ebfu. Ph\u00e2n h\u1ec7 <a href=\"https:\/\/arito.vn\/en\/quan-ly-nhan-su-hrm\/\"><span class=\"s1\">qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 HRM<\/span><\/a> c\u1ee7a Arito gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn m\u1edbi nh\u1ea5t, c\u1eadp nh\u1eadt khi quy \u0111\u1ecbnh thay \u0111\u1ed5i.<\/li>\n<li class=\"li3\">Qu\u1ea3n l\u00fd gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m cho t\u1eebng nh\u00e2n vi\u00ean.<\/li>\n<li class=\"li2\">Li\u00ean th\u00f4ng t\u00ednh l\u01b0\u01a1ng v\u00e0 <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">k\u1ebf to\u00e1n<\/span><\/a>, l\u1eadp b\u1ea3ng l\u01b0\u01a1ng v\u00e0 t\u1edd khai thu\u1ebf nhanh, gi\u1ea3m sai s\u00f3t.<\/li>\n<\/ul>\n<p class=\"p2\">T\u1ea5t c\u1ea3 n\u1eb1m trong n\u1ec1n t\u1ea3ng <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-doanh-nghiep-arito\/\"><span class=\"s1\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p Arito ERP<\/span><\/a>, gi\u00fap nh\u00e2n s\u1ef1, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 k\u1ebf to\u00e1n d\u00f9ng chung m\u1ed9t ngu\u1ed3n d\u1eef li\u1ec7u.<\/p>\n<p class=\"p5\">Mu\u1ed1n xem thu\u1ebf TNCN v\u00e0 b\u1ea3ng l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh t\u1ef1 \u0111\u1ed9ng theo bi\u1ec3u thu\u1ebf m\u1edbi ra sao? <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd nh\u1eadn demo mi\u1ec5n ph\u00ed<\/span><\/a> \u0111\u1ec3 \u0111\u1ed9i ng\u0169 Arito t\u01b0 v\u1ea5n theo quy m\u00f4 nh\u00e2n s\u1ef1 c\u1ee7a b\u1ea1n.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13604\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.13.57.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn\" width=\"1504\" height=\"844\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.13.57.png 1504w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-12-at-22.13.57-18x10.png 18w\" sizes=\"(max-width: 1504px) 100vw, 1504px\" \/><\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p2\"><b>Thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 thu\u1ebf to\u00e0n ph\u1ea7n kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Thu\u1ebf l\u0169y ti\u1ebfn chia thu nh\u1eadp th\u00e0nh nhi\u1ec1u b\u1eadc, m\u1ed7i b\u1eadc m\u1ed9t thu\u1ebf su\u1ea5t t\u0103ng d\u1ea7n, \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean. Thu\u1ebf to\u00e0n ph\u1ea7n \u00e1p m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp, \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/p>\n<h3 class=\"p2\"><b>Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 2026 c\u00f3 m\u1ea5y b\u1eadc?<\/b><b><\/b><\/h3>\n<p class=\"p2\">C\u00f3 5 b\u1eadc, v\u1edbi thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 35%, thay cho bi\u1ec3u 7 b\u1eadc tr\u01b0\u1edbc \u0111\u00e2y. \u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>\n<h3 class=\"p2\"><b>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi l\u00e0 bao nhi\u00eau?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n<h3 class=\"p2\"><b>Thu nh\u1eadp bao nhi\u00eau th\u00ec b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf TNCN?<\/b><b><\/b><\/h3>\n<p class=\"p2\">Ng\u01b0\u1eddi kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 n\u1ed9p thu\u1ebf khi thu nh\u1eadp t\u00ednh thu\u1ebf v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (sau khi \u0111\u00e3 tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c). C\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ng\u01b0\u1ee1ng n\u00e0y c\u00f2n cao h\u01a1n.<\/p>\n<h3 class=\"p2\"><b>Thu\u1ebf l\u0169y ti\u1ebfn t\u00ednh tr\u00ean l\u01b0\u01a1ng gross hay l\u01b0\u01a1ng sau gi\u1ea3m tr\u1eeb?<\/b><b><\/b><\/h3>\n<p class=\"p2\">T\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf, t\u1ee9c l\u00e0 l\u01b0\u01a1ng \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, kh\u00f4ng ph\u1ea3i tr\u00ean l\u01b0\u01a1ng gross.<\/p>\n<h2 class=\"p1\">K\u1ebft lu\u1eadn<\/h2>\n<p class=\"p2\">Thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ea3m b\u1ea3o ng\u01b0\u1eddi thu nh\u1eadp cao \u0111\u00f3ng thu\u1ebf nhi\u1ec1u h\u01a1n m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng nh\u1edd chia thu nh\u1eadp th\u00e0nh nhi\u1ec1u b\u1eadc. T\u1eeb n\u0103m 2026, bi\u1ec3u thu\u1ebf m\u1edbi c\u00f2n 5 b\u1eadc v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u0103ng l\u00ean gi\u00fap gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf cho ph\u1ea7n l\u1edbn ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1eafm r\u00f5 bi\u1ec3u thu\u1ebf v\u00e0 c\u00f4ng th\u1ee9c t\u00ednh gi\u00fap b\u1ea1n t\u1ef1 ki\u1ec3m tra \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh, v\u00e0 v\u1edbi doanh nghi\u1ec7p, ph\u1ea7n m\u1ec1m s\u1ebd gi\u00fap t\u00ednh thu\u1ebf cho to\u00e0n b\u1ed9 nh\u00e2n vi\u00ean nhanh v\u00e0 ch\u00ednh x\u00e1c.<\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong \u0111\u00f3 thu\u1ebf su\u1ea5t t\u0103ng d\u1ea7n theo t\u1eebng b\u1eadc thu nh\u1eadp: thu nh\u1eadp c\u00e0ng cao, ph\u1ea7n v\u01b0\u1ee3t c\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t cao h\u01a1n. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u00e3 \u0111\u1ed5i t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13602,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13598"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13598\/revisions"}],"predecessor-version":[{"id":17516,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13598\/revisions\/17516"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13602"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}