C\u0103n c\u1ee9 t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y:<\/p>\n
1. Thu nh\u1eadp t\u1eeb kinh doanh<\/p>\n
C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 17 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb kinh doanh ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 25 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024.<\/p>\n
2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/p>\n
C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i 2012 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n
\u2013 Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/p>\n
\u2013 C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n: ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng; ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m; ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng; tr\u1ee3 c\u1ea5p mang t\u00ednh ch\u1ea5t b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00e1c kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/p>\n
C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n
\u2013 Ti\u1ec1n l\u00e3i cho vay;<\/p>\n
\u2013 L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, tr\u1eeb thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/p>\n
4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/p>\n
C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf;<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>\n
5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n
C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i 2012 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf;<\/p>\n
\u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/p>\n
\u2013 C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>\n 6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/p>\n C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n \u2013 Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1;<\/p>\n \u2013 Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;<\/p>\n \u2013 Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c;<\/p>\n \u2013 Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c.<\/p>\n 7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/p>\n C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/p>\n \u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7;<\/p>\n \u2013 Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/p>\n 8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/p>\n Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/p>\n 9. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/p>\n Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007<\/p>\n 10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng<\/p>\n Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007.<\/p>\n Nh\u1eefng thay \u0111\u1ed5i l\u1edbn v\u1ec1 thu\u1ebf t\u1eeb n\u0103m 2026<\/strong><\/p>\n Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi (d\u1ef1 ki\u1ebfn \u00e1p d\u1ee5ng t\u1eeb 2026) s\u1ebd mang \u0111\u1ebfn nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh b\u01b0\u1edbc ngo\u1eb7t v\u1ec1 h\u1ea1n m\u1ee9c v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf:<\/p>\n N\u00e2ng h\u1ea1n m\u1ee9c ch\u1ecbu thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n: \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 tr\u1ecd, nh\u00e0 x\u01b0\u1edfng, m\u1eb7t b\u1eb1ng, m\u1ee9c doanh thu ch\u1ecbu thu\u1ebf d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m l\u00ean d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m m\u1edbi b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, ng\u01b0\u1eddi d\u00e2n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai \u0111\u1ecbnh k\u1ef3 (2 l\u1ea7n\/n\u0103m).<\/p>\n \u0110\u00e1nh thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed (t\u00e0i s\u1ea3n s\u1ed1): K\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2026, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n s\u1ed1 s\u1ebd ch\u00ednh th\u1ee9c b\u1ecb \u00e1p thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n","protected":false},"excerpt":{"rendered":" Ng\u00e0y nay, vi\u1ec7c thanh to\u00e1n ti\u1ec1n qua th\u1ebb ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111ang ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn. Trong \u0111\u00f3, c\u00f3 nh\u1eefng kho\u1ea3n ti\u1ec1n sau chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf, h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u. 10 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf […]<\/p>\n","protected":false},"author":1,"featured_media":1268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chua-phan-loai"],"_links":{"self":[{"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/posts\/1267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1267"}],"version-history":[{"count":1,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/posts\/1267\/revisions"}],"predecessor-version":[{"id":1269,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/posts\/1267\/revisions\/1269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/media\/1268"}],"wp:attachment":[{"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tamsudoisong.com.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"10](\"https:\/\/media.phunutoday.vn\/files\/content\/2025\/12\/28\/chuyen-tien-1750.jpg\")