{"id":17481,"date":"2026-07-10T08:37:57","date_gmt":"2026-07-10T01:37:57","guid":{"rendered":"https:\/\/arito.vn\/?p=17481"},"modified":"2026-09-06T16:41:13","modified_gmt":"2026-09-06T09:41:13","slug":"luong-gross-va-net","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/luong-gross-va-net\/","title":{"rendered":"L\u01b0\u01a1ng gross v\u00e0 net: Ph\u00e2n bi\u1ec7t v\u00e0 c\u00e1ch t\u00ednh chu\u1ea9n 2026"},"content":{"rendered":"<p class=\"p1\">Chuy\u1ec3n l\u01b0\u01a1ng gross sang net l\u00e0 ph\u00e9p tr\u1eeb \u0111\u01a1n gi\u1ea3n. Chuy\u1ec3n ng\u01b0\u1ee3c l\u1ea1i t\u1eeb net sang gross m\u1edbi l\u00e0 ch\u1ed7 kh\u00f3, v\u00ec thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o gross m\u00e0 gross l\u1ea1i l\u00e0 th\u1ee9 \u0111ang c\u1ea7n t\u00ecm.<\/p>\n<p class=\"p1\">B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch l\u01b0\u01a1ng gross v\u00e0 net kh\u00e1c nhau th\u1ebf n\u00e0o, c\u00e1ch t\u00ednh c\u1ea3 hai chi\u1ec1u theo bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026, v\u00e0 cung c\u1ea5p b\u1ea3ng quy \u0111\u1ed5i \u0111\u1ec3 t\u00ednh net sang gross ch\u1ec9 trong m\u1ed9t b\u01b0\u1edbc.<\/p>\n<h2 class=\"p2\">L\u01b0\u01a1ng Gross l\u00e0 g\u00ec?<\/h2>\n<p class=\"p1\">L\u01b0\u01a1ng gross l\u00e0 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u00e2y l\u00e0 con s\u1ed1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng trong ph\u1ea7n l\u1edbn tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p class=\"p1\">L\u01b0\u01a1ng gross g\u1ed3m:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u00e0nh ph\u1ea7n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3 t\u00ednh v\u00e0o gross kh\u00f4ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u01b0\u01a1ng c\u01a1 b\u1ea3n theo h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, tr\u00e1ch nhi\u1ec7m<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f3, nh\u01b0ng m\u1ed9t ph\u1ea7n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">C\u00f3, ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi gi\u1edd l\u00e0m b\u00ecnh th\u01b0\u1eddng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Th\u01b0\u1edfng theo k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">C\u00f3, t\u00ednh v\u00e0o k\u1ef3 chi tr\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Ti\u1ec1n \u0103n ca<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f3, ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh m\u1edbi ch\u1ecbu thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\">\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-17485\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross.jpg\" alt=\"L\u01b0\u01a1ng Gross l\u00e0 g\u00ec\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross.jpg 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross-18x10.jpg 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\n<h2 class=\"p1\">L\u01b0\u01a1ng Net l\u00e0 g\u00ec?<\/h2>\n<p class=\"p2\">L\u01b0\u01a1ng net l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p class=\"p2\">Khi doanh nghi\u1ec7p th\u1ecfa thu\u1eadn tr\u1ea3 l\u01b0\u01a1ng net, doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thay ph\u1ea7n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf, v\u00e0 s\u1ed1 ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u01b0\u1eddi lao \u0111\u1ed9ng lu\u00f4n \u0111\u00fang b\u1eb1ng con s\u1ed1 \u0111\u00e3 cam k\u1ebft.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17486\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net.jpg\" alt=\"L\u01b0\u01a1ng Net l\u00e0 g\u00ec\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net.jpg 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net-18x10.jpg 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\n<h2 class=\"p1\">Ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng Gross v\u00e0 Net<\/h2>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ti\u00eau ch\u00ed<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">L\u01b0\u01a1ng Gross<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">L\u01b0\u01a1ng Net<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">B\u1ea3n ch\u1ea5t<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">S\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Ph\u1ed5 bi\u1ebfn h\u01a1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">\u00cdt ph\u1ed5 bi\u1ebfn h\u01a1n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ai ch\u1ecbu r\u1ee7i ro khi ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed5i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Business<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft tr\u01b0\u1edbc s\u1ed1 th\u1ef1c nh\u1eadn<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ph\u1ea3i t\u1ef1 t\u00ednh<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Bi\u1ebft ngay<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">C\u01a1 s\u1edf \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">R\u00f5 r\u00e0ng, t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean gross<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ph\u1ea3i quy \u0111\u1ed5i ng\u01b0\u1ee3c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Khi t\u0103ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c l\u1ee3i, net t\u0103ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i, chi ph\u00ed gi\u1ea3m<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>L\u1eddi khuy\u00ean cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/b> n\u00ean th\u1ecfa thu\u1eadn theo l\u01b0\u01a1ng gross. L\u00fd do l\u00e0 m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gross, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i h\u01b0u tr\u00ed v\u00e0 thai s\u1ea3n sau n\u00e0y. Ngo\u00e0i ra khi \u0111\u0103ng k\u00fd th\u00eam ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ph\u1ea7n thu\u1ebf gi\u1ea3m \u0111i thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee9 kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p<\/p>\n<h2 class=\"p1\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb t\u1eeb l\u01b0\u01a1ng Gross<\/h2>\n<h3 class=\"p2\">1. B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Lo\u1ea1i b\u1ea3o hi\u1ec3m<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Doanh nghi\u1ec7p \u0111\u00f3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">8%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">17,5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m y t\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">1,5%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">3%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">1%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">1%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>T\u1ed5ng<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>10,5%<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\"><b>21,5%<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\"><b>M\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/b> l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u b\u00e0i vi\u1ebft b\u1ecf qua nh\u01b0ng \u1ea3nh h\u01b0\u1edfng l\u1edbn v\u1edbi l\u01b0\u01a1ng cao:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">Lo\u1ea1i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c tr\u1ea7n<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">20 l\u1ea7n m\u1ee9c tham chi\u1ebfu<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u01a1i doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\">Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 \u0111\u00e3 thay kh\u00e1i ni\u1ec7m l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1eb1ng <b>m\u1ee9c tham chi\u1ebfu<\/b> khi x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u1ea7n v\u00e0 m\u1ee9c s\u00e0n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1ee9c tham chi\u1ebfu v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh.<\/p>\n<p class=\"p4\"><b>H\u1ec7 qu\u1ea3:<\/b> v\u1edbi l\u01b0\u01a1ng gross v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n, s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng c\u00f2n t\u0103ng theo l\u01b0\u01a1ng n\u1eefa. C\u00f4ng th\u1ee9c l\u1ea5y 10,5% nh\u00e2n to\u00e0n b\u1ed9 gross s\u1ebd cho k\u1ebft qu\u1ea3 sai. Ph\u1ea3i t\u00ednh b\u1ea3o hi\u1ec3m tr\u00ean ph\u1ea7n l\u01b0\u01a1ng t\u1ed1i \u0111a b\u1eb1ng m\u1ee9c tr\u1ea7n.<\/p>\n<h3 class=\"p5\">2. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/h3>\n<p class=\"p4\">\u00c1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ed1i t\u01b0\u1ee3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ee9c gi\u1ea3m tr\u1eeb m\u1ed7i th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">15,5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">6,2 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p5\">3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\n<p class=\"p4\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Thu nh\u1eadp t\u00ednh thu\u1ebf m\u1ed7i th\u00e1ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf su\u1ea5t<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">S\u1ed1 thu\u1ebf l\u0169y k\u1ebf t\u1ed1i \u0111a c\u1ee7a b\u1eadc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">1<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">\u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">5%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">0,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">2<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">10%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">2,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">3<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">20%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">8,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">4<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">30%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">20,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">5<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">35%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\"><b>C\u00f4ng th\u1ee9c r\u00fat g\u1ecdn cho t\u1eebng b\u1eadc<\/b> (\u0111\u01a1n v\u1ecb tri\u1ec7u \u0111\u1ed3ng, TNTT l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf):<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">B\u1eadc<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf<\/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\">Thu\u1ebf = 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\">Thu\u1ebf = 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\">Thu\u1ebf = 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\">Thu\u1ebf = 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\">Thu\u1ebf = 35% \u00d7 TNTT \u2212 14,5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"p7\">C\u00e1ch t\u00ednh l\u01b0\u01a1ng Gross sang Net<\/h2>\n<p class=\"p4\"><b>Quy tr\u00ecnh b\u1ed1n b\u01b0\u1edbc:<\/b><b><\/b><\/p>\n<p class=\"p8\">B\u01b0\u1edbc 1: B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c = 10,5% \u00d7 L\u01b0\u01a1ng gross (t\u1ed1i \u0111a b\u1eb1ng 10,5% c\u1ee7a m\u1ee9c tr\u1ea7n)<\/p>\n<p class=\"p8\">B\u01b0\u1edbc 2: Thu nh\u1eadp t\u00ednh thu\u1ebf = L\u01b0\u01a1ng gross \u2212 B\u1ea3o hi\u1ec3m \u2212 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n<p class=\"p8\">B\u01b0\u1edbc 3: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn theo b\u1eadc<\/p>\n<p class=\"p8\">B\u01b0\u1edbc 4: L\u01b0\u01a1ng net = L\u01b0\u01a1ng gross \u2212 B\u1ea3o hi\u1ec3m \u2212 Thu\u1ebf<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17484\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net\" width=\"2172\" height=\"724\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net.png 2172w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net-18x6.png 18w\" sizes=\"(max-width: 2172px) 100vw, 2172px\" \/><\/p>\n<h3 class=\"p1\">V\u00ed d\u1ee5 1: L\u01b0\u01a1ng gross 30 tri\u1ec7u, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ednh to\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">30 \u00d7 10,5%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">3,15 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">Thu nh\u1eadp tr\u01b0\u1edbc gi\u1ea3m tr\u1eeb<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">30 \u2212 3,15<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">26,85 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">15,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">26,85 \u2212 15,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">11,35 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">X\u00e1c \u0111\u1ecbnh b\u1eadc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">11,35 n\u1eb1m \u1edf b\u1eadc 2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">10% \u00d7 11,35 \u2212 0,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">0,635 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>L\u01b0\u01a1ng net<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">30 \u2212 3,15 \u2212 0,635<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>26,215 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 class=\"p1\">V\u00ed d\u1ee5 2: L\u01b0\u01a1ng gross 30 tri\u1ec7u, c\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ednh to\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">30 \u00d7 10,5%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">3,15 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u1ed5ng gi\u1ea3m tr\u1eeb<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">15,5 + 2 \u00d7 6,2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">27,9 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">26,85 \u2212 27,9<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">\u00c2m, t\u00ednh b\u1eb1ng 0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\"><\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>L\u01b0\u01a1ng net<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">30 \u2212 3,15<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>26,85 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p4\">Ch\u1ec9 c\u1ea7n \u0111\u0103ng k\u00fd 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn th\u00eam 635 ngh\u00ecn \u0111\u1ed3ng m\u1ed7i th\u00e1ng.<\/p>\n<h2 class=\"p1\">C\u00e1ch t\u00ednh l\u01b0\u01a1ng Net sang Gross<\/h2>\n<p class=\"p2\">\u0110\u00e2y l\u00e0 ph\u00e9p t\u00ednh kh\u00f3 h\u01a1n v\u00ec thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o gross, m\u00e0 gross l\u1ea1i l\u00e0 \u1ea9n s\u1ed1 c\u1ea7n t\u00ecm. Nhi\u1ec1u ng\u01b0\u1eddi gi\u1ea3i b\u1eb1ng c\u00e1ch th\u1eed d\u1ea7n, nh\u01b0ng c\u00f3 c\u00e1ch t\u00ednh m\u1ed9t l\u1ea7n b\u1eb1ng b\u1ea3ng quy \u0111\u1ed5i.<\/p>\n<p class=\"p3\">B\u1ea3ng quy \u0111\u1ed5i cho bi\u1ec3u thu\u1ebf 5 b\u1eadc<\/p>\n<p class=\"p2\">\u0110\u1eb7t <b>TNQ\u0110<\/b> l\u00e0 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i, t\u00ednh b\u1eb1ng l\u01b0\u01a1ng net tr\u1eeb \u0111i t\u1ed5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y cho ph\u00e9p suy ra thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb TNQ\u0110.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">TNQ\u0110 (tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng)<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">\u0110\u1ebfn 9,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">TNTT = TNQ\u0110 \u00f7 0,95<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 9,5 \u0111\u1ebfn 27,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">TNTT = (TNQ\u0110 \u2212 0,5) \u00f7 0,90<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 27,5 \u0111\u1ebfn 51,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">TNTT = (TNQ\u0110 \u2212 3,5) \u00f7 0,80<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 51,5 \u0111\u1ebfn 79,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">TNTT = (TNQ\u0110 \u2212 9,5) \u00f7 0,70<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Tr\u00ean 79,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">TNTT = (TNQ\u0110 \u2212 14,5) \u00f7 0,65<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">B\u1ea3ng n\u00e0y \u0111\u01b0\u1ee3c d\u1ef1ng ri\u00eang cho bi\u1ec3u thu\u1ebf 5 b\u1eadc \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026. C\u00e1c b\u1ea3ng quy \u0111\u1ed5i l\u01b0u h\u00e0nh tr\u01b0\u1edbc \u0111\u00e2y d\u1ef1a tr\u00ean bi\u1ec3u 7 b\u1eadc n\u00ean kh\u00f4ng c\u00f2n d\u00f9ng \u0111\u01b0\u1ee3c.<\/p>\n<h2 class=\"p1\">Quy tr\u00ecnh n\u0103m b\u01b0\u1edbc<\/h2>\n<p class=\"p2\">B\u01b0\u1edbc 1: TNQ\u0110 = L\u01b0\u01a1ng net \u2212 T\u1ed5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n<p class=\"p2\">B\u01b0\u1edbc 2: Tra b\u1ea3ng tr\u00ean \u0111\u1ec3 t\u00ecm c\u00f4ng th\u1ee9c ph\u00f9 h\u1ee3p, t\u00ednh ra thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<p class=\"p2\">B\u01b0\u1edbc 3: T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn c\u1ee7a b\u1eadc t\u01b0\u01a1ng \u1ee9ng<\/p>\n<p class=\"p2\">B\u01b0\u1edbc 4: Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m = Thu nh\u1eadp t\u00ednh thu\u1ebf + T\u1ed5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/p>\n<p class=\"p2\">B\u01b0\u1edbc 5: L\u01b0\u01a1ng gross = Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m \u00f7 (1 \u2212 10,5%) = Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m \u00f7 0,895<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17483 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng gross\" width=\"2048\" height=\"684\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross.png 2048w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross-18x6.png 18w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<h3 class=\"p1\">V\u00ed d\u1ee5 3: L\u01b0\u01a1ng net 30 tri\u1ec7u, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ednh to\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">1. Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">30 \u2212 15,5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">14,5 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">2. Tra b\u1ea3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">14,5 n\u1eb1m trong kho\u1ea3ng tr\u00ean 9,5 \u0111\u1ebfn 27,5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">D\u00f9ng c\u00f4ng th\u1ee9c b\u1eadc 2<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">(14,5 \u2212 0,5) \u00f7 0,90<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">15,556 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">10% \u00d7 15,556 \u2212 0,5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">1,056 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">4. Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">15,556 + 15,5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">31,056 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">5. <b>L\u01b0\u01a1ng gross<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">31,056 \u00f7 0,895<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>34,699 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\"><b>Ki\u1ec3m tra ng\u01b0\u1ee3c l\u1ea1i:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ednh to\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u1ea3o hi\u1ec3m<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">34,699 \u00d7 10,5%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">3,643 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">34,699 \u2212 3,643 \u2212 15,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">15,556 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">10% \u00d7 15,556 \u2212 0,5<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">1,056 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">L\u01b0\u01a1ng net<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">34,699 \u2212 3,643 \u2212 1,056<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\"><b>30,000 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">Kh\u1edbp \u0111\u00fang con s\u1ed1 ban \u0111\u1ea7u.<\/p>\n<h3 class=\"p1\">V\u00ed d\u1ee5 4: L\u01b0\u01a1ng net 50 tri\u1ec7u, c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h3>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">B\u01b0\u1edbc<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u00ednh to\u00e1n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">K\u1ebft qu\u1ea3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">T\u1ed5ng gi\u1ea3m tr\u1eeb<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">15,5 + 6,2<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">21,7 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">1. Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">50 \u2212 21,7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">28,3 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">2. Tra b\u1ea3ng<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">28,3 n\u1eb1m trong kho\u1ea3ng tr\u00ean 27,5 \u0111\u1ebfn 51,5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">D\u00f9ng c\u00f4ng th\u1ee9c b\u1eadc 3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">(28,3 \u2212 3,5) \u00f7 0,80<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">31,0 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">20% \u00d7 31,0 \u2212 3,5<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">2,7 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">4. Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">31,0 + 21,7<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p2\">52,7 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">5. <b>L\u01b0\u01a1ng gross<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\">52,7 \u00f7 0,895<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p2\"><b>58,883 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p3\">L\u01b0u \u00fd: \u1edf m\u1ee9c l\u01b0\u01a1ng n\u00e0y c\u1ea7n ki\u1ec3m tra xem gross \u0111\u00e3 v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ch\u01b0a. N\u1ebfu v\u01b0\u1ee3t, b\u01b0\u1edbc 5 ph\u1ea3i thay b\u1eb1ng c\u00e1ch c\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m t\u00ednh tr\u00ean m\u1ee9c tr\u1ea7n.<\/p>\n<h2 class=\"p1\">B\u1ea3ng tham kh\u1ea3o thu nh\u1eadp th\u1ef1c nh\u1eadn<\/h2>\n<p class=\"p2\">Gi\u1ea3 \u0111\u1ecbnh kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, l\u01b0\u01a1ng gross ch\u01b0a v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u01b0\u01a1ng gross<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m 10,5%<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">Thu\u1ebf TNCN<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">L\u01b0\u01a1ng net<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p3\">T\u1ef7 l\u1ec7 th\u1ef1c nh\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">15 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">1,575<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">0<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">0<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">13,425<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">89,5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">20 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">2,100<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">2,400<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">0,120<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">17,780<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">88,9%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">25 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">2,625<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">6,875<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">0,344<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">22,031<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">88,1%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">30 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">3,150<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">11,350<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">0,635<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">26,215<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">87,4%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">40 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">4,200<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">20,300<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">1,530<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">34,270<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">85,7%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">50 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5,250<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">29,250<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">2,425<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">42,325<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">84,7%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">70 tri\u1ec7u<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">7,350<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">47,150<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">5,930<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">56,720<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p3\">81,0%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">B\u1ea3ng cho th\u1ea5y t\u1ef7 l\u1ec7 th\u1ef1c nh\u1eadn gi\u1ea3m d\u1ea7n khi l\u01b0\u01a1ng t\u0103ng, do thu\u1ebf l\u0169y ti\u1ebfn. \u0110\u00e2y l\u00e0 con s\u1ed1 h\u1eefu \u00edch khi \u0111\u00e0m ph\u00e1n l\u01b0\u01a1ng ho\u1eb7c khi doanh nghi\u1ec7p l\u1eadp ng\u00e2n s\u00e1ch qu\u1ef9 l\u01b0\u01a1ng.<\/p>\n<p class=\"p2\">V\u1edbi l\u01b0\u01a1ng t\u1eeb kho\u1ea3ng 47 tri\u1ec7u tr\u1edf l\u00ean, c\u1ea7n ki\u1ec3m tra m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00ec ph\u1ea7n b\u1ea3o hi\u1ec3m s\u1ebd kh\u00f4ng c\u00f2n t\u0103ng theo l\u01b0\u01a1ng.<\/p>\n<h2 class=\"p1\">Chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/h2>\n<p class=\"p2\">Doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ec9 nh\u00ecn con s\u1ed1 l\u01b0\u01a1ng gross, nh\u01b0ng chi ph\u00ed th\u1eadt cao h\u01a1n.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Kho\u1ea3n m\u1ee5c<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">T\u1ef7 l\u1ec7 tr\u00ean l\u01b0\u01a1ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">V\u1edbi l\u01b0\u01a1ng gross 30 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">L\u01b0\u01a1ng gross<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">100%<\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\">30,000 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">B\u1ea3o hi\u1ec3m ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">21,5%<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">6,450 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>T\u1ed5ng chi ph\u00ed nh\u00e2n s\u1ef1<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>121,5%<\/b><b><\/b><\/p>\n<\/td>\n<td class=\"td4\" valign=\"top\">\n<p class=\"p3\"><b>36,450 tri\u1ec7u<\/b><b><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn<\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\"><\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p3\">26,215 tri\u1ec7u<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\">Kho\u1ea3ng c\u00e1ch gi\u1eefa 36,45 tri\u1ec7u doanh nghi\u1ec7p b\u1ecf ra v\u00e0 26,215 tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 10,235 tri\u1ec7u, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 28% t\u1ed5ng chi ph\u00ed. \u0110\u00e2y l\u00e0 con s\u1ed1 c\u1ea7n bi\u1ebft khi l\u1eadp ng\u00e2n s\u00e1ch qu\u1ef9 l\u01b0\u01a1ng v\u00e0 khi t\u00ednh chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0o gi\u00e1 th\u00e0nh.<\/p>\n<p class=\"p2\">C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u00f3 trong b\u00e0i <a href=\"https:\/\/arito.vn\/en\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/\"><span class=\"s1\">t\u1ed5ng h\u1ee3p c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n<\/span><\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17482\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi t\u00ednh l\u01b0\u01a1ng Gross v\u00e0 Net\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6.jpg 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6-18x10.jpg 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\n<h2 class=\"p5\">Nh\u1eefng l\u01b0u \u00fd khi t\u00ednh l\u01b0\u01a1ng<\/h2>\n<h3 class=\"p6\">Ph\u1ee5 c\u1ea5p c\u00f3 t\u00ednh v\u00e0o l\u01b0\u01a1ng gross kh\u00f4ng?<\/h3>\n<p class=\"p2\">Ph\u1ea7n l\u1edbn ph\u1ee5 c\u1ea5p t\u00ednh v\u00e0o gross v\u00e0 ch\u1ecbu thu\u1ebf. M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong h\u1ea1n m\u1ee9c theo quy \u0111\u1ecbnh, v\u00ed d\u1ee5 ti\u1ec1n \u0103n ca, ph\u1ee5 c\u1ea5p trang ph\u1ee5c, c\u00f4ng t\u00e1c ph\u00ed. C\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh cho t\u1eebng lo\u1ea1i ph\u1ee5 c\u1ea5p.<\/p>\n<p class=\"p2\">Ri\u00eang v\u1ec1 c\u01a1 s\u1edf \u0111\u00f3ng b\u1ea3o hi\u1ec3m, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1ec1u t\u00ednh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai kh\u00e1i ni\u1ec7m n\u00e0y.<\/p>\n<h3 class=\"p6\">Th\u01b0\u1edfng c\u00f3 t\u00ednh v\u00e0o gross kh\u00f4ng?<\/h3>\n<p class=\"p2\">C\u00f3, v\u00e0 t\u00ednh v\u00e0o k\u1ef3 chi tr\u1ea3. Th\u00e1ng c\u00f3 th\u01b0\u1edfng l\u1edbn s\u1ebd \u0111\u1ea9y thu nh\u1eadp t\u00ednh thu\u1ebf l\u00ean b\u1eadc cao h\u01a1n, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf th\u00e1ng \u0111\u00f3 t\u0103ng m\u1ea1nh. \u0110\u1ebfn cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n, ph\u1ea7n n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/p>\n<h3 class=\"p6\">Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd t\u00ednh th\u1ebf n\u00e0o?<\/h3>\n<p class=\"p2\">Ph\u1ea7n ti\u1ec1n l\u00e0m th\u00eam gi\u1edd t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c tr\u1ea3 cho gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u1eabn ch\u1ecbu thu\u1ebf. Ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh. V\u00ed d\u1ee5 l\u00e0m th\u00eam ng\u00e0y th\u01b0\u1eddng tr\u1ea3 150% th\u00ec ph\u1ea7n 50% v\u01b0\u1ee3t tr\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n.<\/p>\n<h3 class=\"p6\">Thu\u1ebf \u1ea3nh h\u01b0\u1edfng th\u1ebf n\u00e0o \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh nh\u1eadn vi\u1ec7c?<\/h3>\n<p class=\"p2\">Khi so s\u00e1nh hai l\u1eddi m\u1eddi l\u00e0m vi\u1ec7c, c\u1ea7n quy v\u1ec1 c\u00f9ng m\u1ed9t chu\u1ea9n. So m\u1ed9t m\u1ee9c gross v\u1edbi m\u1ed9t m\u1ee9c net l\u00e0 so sai \u0111\u1ed1i t\u01b0\u1ee3ng. D\u00f9ng b\u1ea3ng quy \u0111\u1ed5i trong b\u00e0i \u0111\u1ec3 \u0111\u01b0a c\u1ea3 hai v\u1ec1 gross r\u1ed3i m\u1edbi so.<\/p>\n<h2 class=\"p1\">T\u00ednh l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng<\/h2>\n<p class=\"p2\">V\u1edbi doanh nghi\u1ec7p v\u00e0i ch\u1ee5c nh\u00e2n s\u1ef1 tr\u1edf l\u00ean, t\u00ednh l\u01b0\u01a1ng b\u1eb1ng b\u1ea3ng t\u00ednh g\u1eb7p ba v\u1ea5n \u0111\u1ec1: c\u00f4ng th\u1ee9c thu\u1ebf l\u0169y ti\u1ebfn d\u1ec5 sai khi c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf m\u1edbi, ph\u1ea3i c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng khi c\u00f3 thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u00e0 kh\u00f4ng ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m.<\/p>\n<p class=\"p7\"><span class=\"s2\"><a href=\"https:\/\/arito.vn\/en\/quan-ly-nhan-su-hrm\/\">Ph\u00e2n h\u1ec7 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 c\u1ee7a Arito<\/a><\/span><span class=\"s3\"> x\u1eed l\u00fd ph\u1ea7n n\u00e0y:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\">C\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 5 b\u1eadc v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/li>\n<li class=\"li3\">T\u00ednh \u0111\u01b0\u1ee3c c\u1ea3 hai chi\u1ec1u, h\u1ed7 tr\u1ee3 h\u1ee3p \u0111\u1ed3ng theo l\u01b0\u01a1ng gross v\u00e0 h\u1ee3p \u0111\u1ed3ng theo l\u01b0\u01a1ng net<\/li>\n<li class=\"li3\">T\u1ef1 \u0111\u1ed9ng \u00e1p m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/li>\n<li class=\"li3\">Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, t\u1ef1 \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/li>\n<li class=\"li3\">T\u00ednh l\u0169y k\u1ebf thu nh\u1eadp trong n\u0103m ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<li class=\"li2\">Chi ph\u00ed l\u01b0\u01a1ng sinh b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng sang <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s1\">ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/span><\/a>, v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u00ec ch\u1ea3y v\u00e0o <a href=\"https:\/\/arito.vn\/en\/chi-phi-san-xuat-la-gi\/\"><span class=\"s1\">chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span><\/a> v\u00e0 gi\u00e1 th\u00e0nh<\/li>\n<\/ul>\n<p class=\"p2\">N\u1ed9i dung v\u1ec1 h\u1ec7 th\u1ed1ng nh\u00e2n s\u1ef1 n\u00f3i chung c\u00f3 trong b\u00e0i <a href=\"https:\/\/arito.vn\/en\/he-thong-thong-tin-quan-ly-nhan-su-la-gi\/\"><span class=\"s1\">h\u1ec7 th\u1ed1ng th\u00f4ng tin nh\u00e2n s\u1ef1 l\u00e0 g\u00ec<\/span><\/a>. <a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\"><span class=\"s1\">\u0110\u0103ng k\u00fd demo<\/span><\/a> \u0111\u1ec3 ch\u1ea1y th\u1eed tr\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u1eadt c\u1ee7a b\u1ea1n.<\/p>\n<h2 class=\"p1\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 class=\"p2\"><b>L\u01b0\u01a1ng gross v\u00e0 net kh\u00e1c nhau th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p2\">L\u01b0\u01a1ng gross l\u00e0 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. L\u01b0\u01a1ng net l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb hai kho\u1ea3n \u0111\u00f3.<\/p>\n<h3 class=\"p2\"><b>N\u00ean nh\u1eadn l\u01b0\u01a1ng gross hay net?<\/b><\/h3>\n<p class=\"p2\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean ch\u1ecdn l\u01b0\u01a1ng gross, v\u00ec m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m t\u00ednh tr\u00ean gross \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i h\u01b0u tr\u00ed v\u00e0 thai s\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u1ea7n thu\u1ebf gi\u1ea3m khi \u0111\u0103ng k\u00fd th\u00eam ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h3 class=\"p2\"><b>C\u00e1ch t\u00ednh l\u01b0\u01a1ng net sang gross nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p class=\"p2\">L\u1ea5y l\u01b0\u01a1ng net tr\u1eeb t\u1ed5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 ra thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i, tra b\u1ea3ng quy \u0111\u1ed5i \u0111\u1ec3 t\u00ecm thu nh\u1eadp t\u00ednh thu\u1ebf, t\u00ednh thu\u1ebf theo c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn, c\u1ed9ng l\u1ea1i gi\u1ea3m tr\u1eeb r\u1ed3i chia cho 0,895. Chi ti\u1ebft v\u00e0 v\u00ed d\u1ee5 c\u00f3 trong ph\u1ea7n tr\u00ean.<\/p>\n<h3 class=\"p2\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng bao nhi\u00eau ph\u1ea7n tr\u0103m b\u1ea3o hi\u1ec3m?<\/b><\/h3>\n<p class=\"p2\">10,5% l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng, g\u1ed3m 8% b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 1,5% b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 1% b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Doanh nghi\u1ec7p \u0111\u00f3ng th\u00eam 21,5%.<\/p>\n<h3 class=\"p2\"><b>Bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026 c\u00f3 g\u00ec m\u1edbi?<\/b><\/h3>\n<p class=\"p2\">Gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc, n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc, \u0111\u1ed3ng th\u1eddi n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng cho b\u1ea3n th\u00e2n v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026.<\/p>\n<h3 class=\"p2\"><b>L\u01b0\u01a1ng bao nhi\u00eau th\u00ec b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/b><\/h3>\n<p class=\"p2\">V\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u ph\u00e1t sinh khi l\u01b0\u01a1ng gross v\u01b0\u1ee3t kho\u1ea3ng 17,3 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. C\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ng\u01b0\u1ee1ng n\u00e0y n\u00e2ng l\u00ean kho\u1ea3ng 24,3 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h3 class=\"p2\"><b>V\u00ec sao th\u00e1ng c\u00f3 th\u01b0\u1edfng l\u1ea1i b\u1ecb tr\u1eeb thu\u1ebf nhi\u1ec1u h\u01a1n?<\/b><\/h3>\n<p class=\"p2\">V\u00ec thu\u1ebf t\u00ednh theo th\u00e1ng tr\u00ean thu nh\u1eadp th\u1ef1c nh\u1eadn trong th\u00e1ng \u0111\u00f3, th\u01b0\u1edfng l\u1edbn \u0111\u1ea9y thu nh\u1eadp t\u00ednh thu\u1ebf l\u00ean b\u1eadc cao h\u01a1n. Ph\u1ea7n n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n<h3 class=\"p2\"><b>L\u01b0\u01a1ng cao th\u00ec c\u00f3 ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u00ean to\u00e0n b\u1ed9 kh\u00f4ng?<\/b><\/h3>\n<p class=\"p2\">Kh\u00f4ng. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf c\u00f3 m\u1ee9c tr\u1ea7n b\u1eb1ng 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u00f3 m\u1ee9c tr\u1ea7n b\u1eb1ng 20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng. Ph\u1ea7n l\u01b0\u01a1ng v\u01b0\u1ee3t tr\u1ea7n kh\u00f4ng ph\u1ea3i \u0111\u00f3ng th\u00eam.<\/p>\n<h2 class=\"p1\">T\u1ed5ng k\u1ebft<\/h2>\n<p class=\"p2\">T\u00ednh gross sang net l\u00e0 ph\u00e9p tr\u1eeb theo b\u1ed1n b\u01b0\u1edbc. T\u00ednh net sang gross kh\u00f3 h\u01a1n v\u00ec thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o \u1ea9n s\u1ed1 c\u1ea7n t\u00ecm, nh\u01b0ng kh\u00f4ng c\u1ea7n th\u1eed d\u1ea7n: d\u00f9ng b\u1ea3ng quy \u0111\u1ed5i trong b\u00e0i l\u00e0 ra k\u1ebft qu\u1ea3 trong m\u1ed9t l\u1ea7n t\u00ednh.<\/p>\n<p class=\"p2\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd nh\u1ea5t trong n\u0103m 2026: bi\u1ec3u thu\u1ebf \u0111\u00e3 \u0111\u1ed5i t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc v\u00e0 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u00e3 n\u00e2ng l\u00ean. M\u1ecdi b\u1ea3ng quy \u0111\u1ed5i v\u00e0 file Excel t\u00ednh l\u01b0\u01a1ng d\u1ef1ng theo bi\u1ec3u c\u0169 \u0111\u1ec1u cho k\u1ebft qu\u1ea3 sai v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 l\u1ea1i.<\/p>\n<p class=\"p2\">V\u1edbi l\u01b0\u01a1ng t\u1eeb kho\u1ea3ng 47 tri\u1ec7u tr\u1edf l\u00ean, nh\u1edb ki\u1ec3m tra m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc khi \u00e1p c\u00f4ng th\u1ee9c 10,5%.<\/p>\n<p class=\"p2\">N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u1ee9c tham chi\u1ebfu v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111ang \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u01b0\u01a1ng. C\u1ea7n t\u01b0 v\u1ea5n gi\u1ea3i ph\u00e1p t\u00ednh l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng, <a href=\"https:\/\/arito.vn\/en\/thong-tin-lien-he\/\"><span class=\"s1\">li\u00ean h\u1ec7 v\u1edbi Arito<\/span><\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Chuy\u1ec3n l\u01b0\u01a1ng gross sang net l\u00e0 ph\u00e9p tr\u1eeb \u0111\u01a1n gi\u1ea3n. Chuy\u1ec3n ng\u01b0\u1ee3c l\u1ea1i t\u1eeb net sang gross m\u1edbi l\u00e0 ch\u1ed7 kh\u00f3, v\u00ec thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o gross m\u00e0 gross l\u1ea1i l\u00e0 th\u1ee9 \u0111ang c\u1ea7n t\u00ecm. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch l\u01b0\u01a1ng gross v\u00e0 net kh\u00e1c nhau th\u1ebf n\u00e0o, c\u00e1ch t\u00ednh c\u1ea3 hai chi\u1ec1u theo bi\u1ec3u thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224,308,1],"tags":[],"class_list":["post-17481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-chung","category-quan-tri-nguon-nhan-luc","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17481"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481\/revisions"}],"predecessor-version":[{"id":23237,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481\/revisions\/23237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17487"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}