{"id":1277,"date":"2026-07-01T14:03:03","date_gmt":"2026-07-01T07:03:03","guid":{"rendered":"https:\/\/new119.com\/?p=1277"},"modified":"2026-07-01T14:03:06","modified_gmt":"2026-07-01T07:03:06","slug":"chinh-thuc-19-khoan-tien-chuyen-khoan-sau-khong-phai-nop-thue-thu-nhap-ca-nhan-tu-1-7","status":"publish","type":"post","link":"https:\/\/new119.com\/index.php\/2026\/07\/01\/chinh-thuc-19-khoan-tien-chuyen-khoan-sau-khong-phai-nop-thue-thu-nhap-ca-nhan-tu-1-7\/","title":{"rendered":"Ch\u00ednh th\u1ee9c: 19 kho\u1ea3n ti\u1ec1n chuy\u1ec3n kho\u1ea3n sau kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 1\/7"},"content":{"rendered":"

Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1eeb th\u00e1ng 7\/2026, nhi\u1ec1u lo\u1ea1i thu nh\u1eadp v\u00e0 giao d\u1ecbch ti\u1ebfp t\u1ee5c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/h2>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

\"\"<\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) c\u00f9ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf \u0111\u00e3 mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i theo h\u01b0\u1edbng gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi d\u00e2n.<\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, n\u1ebfu kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch d\u00e2n s\u1ef1 ho\u1eb7c thu\u1ed9c nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec ng\u01b0\u1eddi nh\u1eadn s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n chuy\u1ec3n kho\u1ea3n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb th\u00e1ng 7\/2026:<\/p>\n

1. T\u1ef1 chuy\u1ec3n ti\u1ec1n gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ch\u00ednh m\u00ecnh<\/strong><\/p>\n

Vi\u1ec7c chuy\u1ec3n ti\u1ec1n qua l\u1ea1i gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f9ng \u0111\u1ee9ng t\u00ean m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu ch\u1ec9 l\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u chuy\u1ec3n d\u00f2ng ti\u1ec1n n\u1ed9i b\u1ed9, kh\u00f4ng l\u00e0m ph\u00e1t sinh thu nh\u1eadp n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

2. Ti\u1ec1n vay m\u01b0\u1ee3n ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi th\u00e2n, b\u1ea1n b\u00e8 h\u1ed7 tr\u1ee3<\/strong><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn t\u1eeb ng\u01b0\u1eddi th\u00e2n ho\u1eb7c b\u1ea1n b\u00e8 v\u1edbi m\u1ee5c \u0111\u00edch vay, m\u01b0\u1ee3n, gi\u00fap \u0111\u1ee1 hay h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

\u0110\u1ec3 tr\u00e1nh ph\u00e1t sinh hi\u1ec3u nh\u1ea7m trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, ng\u01b0\u1eddi chuy\u1ec3n ti\u1ec1n n\u00ean ghi r\u00f5 n\u1ed9i dung nh\u01b0 “vay ti\u1ec1n”, “m\u01b0\u1ee3n ti\u1ec1n”, “gi\u00fap \u0111\u1ee1” ho\u1eb7c n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1.<\/p>\n

3. Ti\u1ec1n chuy\u1ec3n \u0111\u1ec3 \u0111\u00e1o h\u1ea1n ng\u00e2n h\u00e0ng<\/strong><\/p>\n

Kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi th\u00e2n t\u1ea5t to\u00e1n kho\u1ea3n vay r\u1ed3i ti\u1ebfp t\u1ee5c vay m\u1edbi ch\u1ec9 mang t\u00ednh ch\u1ea5t k\u1ef9 thu\u1eadt, kh\u00f4ng t\u1ea1o ra thu nh\u1eadp c\u00e1 nh\u00e2n n\u00ean kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

4. Ti\u1ec1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a ho\u1eb7c ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i khi h\u1ee7y \u0111\u01a1n h\u00e0ng, ho\u00e0n c\u1ecdc ho\u1eb7c thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 doanh thu hay thu nh\u1eadp ph\u00e1t sinh n\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n

5. Ti\u1ec1n ng\u01b0\u1eddi th\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi v\u1ec1<\/strong><\/p>\n

Ti\u1ec1n ki\u1ec1u h\u1ed1i do ng\u01b0\u1eddi th\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n v\u1ec1 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eb1m khuy\u1ebfn kh\u00edch ngu\u1ed3n ngo\u1ea1i t\u1ec7.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n l\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00f4ng qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c c\u00f4ng ty chuy\u1ec3n ti\u1ec1n h\u1ee3p ph\u00e1p v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

6. Ti\u1ec1n l\u00e3i ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng<\/strong><\/p>\n

Kho\u1ea3n l\u00e3i ph\u00e1t sinh t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i ng\u00e2n h\u00e0ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

\u0110\u00e2y l\u00e0 kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u1eedi ti\u1ec1n v\u00e0o t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

7. Ti\u1ec1n thu h\u1ed9, chi h\u1ed9<\/strong><\/p>\n

Nh\u1eefng c\u00e1 nh\u00e2n l\u00e0m d\u1ecbch v\u1ee5 thu h\u1ed9 ti\u1ec1n h\u00e0ng (COD) ho\u1eb7c nh\u1eadn ti\u1ec1n r\u1ed3i chi tr\u1ea3 l\u1ea1i theo \u1ee7y quy\u1ec1n c\u0169ng kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n n\u00e0y v\u00ec kh\u00f4ng ph\u1ea3i thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a h\u1ecd.<\/p>\n

8. Ti\u1ec1n b\u00e1n nh\u00e0, \u0111\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/strong><\/p>\n

Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf, l\u1ec7 ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd kh\u00f4ng ti\u1ebfp t\u1ee5c b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Tuy nhi\u00ean, n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng k\u00ea khai gi\u00e1 th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf nh\u1eb1m tr\u1ed1n thu\u1ebf th\u00ec v\u1eabn c\u00f3 quy\u1ec1n truy thu theo quy \u0111\u1ecbnh.<\/p>\n

9. Ti\u1ec1n l\u01b0\u01a1ng sau thu\u1ebf chuy\u1ec3n cho ng\u01b0\u1eddi th\u00e2n<\/strong><\/p>\n

Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, n\u1ebfu ti\u1ebfp t\u1ee5c chuy\u1ec3n cho v\u1ee3, ch\u1ed3ng ho\u1eb7c ng\u01b0\u1eddi th\u00e2n th\u00ec kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf l\u1ea7n th\u1ee9 hai.<\/p>\n

Ng\u01b0\u1eddi nh\u1eadn c\u1ea7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c ngu\u1ed3n ti\u1ec1n l\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

10. C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/strong><\/p>\n

Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u1ea3o hi\u1ec3m, tai n\u1ea1n lao \u0111\u1ed9ng ho\u1eb7c b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u0169ng thu\u1ed9c nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

11. Thu nh\u1eadp t\u1eeb kinh doanh nh\u00e0 tr\u1ecd<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 tr\u1ecd, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu trong n\u0103m.<\/p>\n

N\u1ebfu doanh thu d\u01b0\u1edbi 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec ng\u01b0\u1eddi kinh doanh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0ng v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111\u1ecbnh k\u1ef3 hai l\u1ea7n m\u1ed7i n\u0103m theo quy \u0111\u1ecbnh.<\/p>\n

12. Thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m t\u1ef1 nu\u00f4i, t\u1ef1 tr\u1ed3ng<\/strong><\/p>\n

Ng\u01b0\u1eddi d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t n\u00f4ng s\u1ea3n, ch\u0103n nu\u00f4i r\u1ed3i b\u00e1n ra d\u01b0\u1edbi d\u1ea1ng ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

13. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi 17 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/p>\n

N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 sau khi tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi 17 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

14. Ti\u1ec1n t\u1eeb h\u1ecdc b\u1ed5ng v\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n<\/strong><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n h\u1ecdc b\u1ed5ng t\u1eeb ng\u00e2n s\u00e1ch ho\u1eb7c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn h\u1ecdc, c\u00f9ng ti\u1ec1n h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n v\u00e0 t\u1ed5 ch\u1ee9c nh\u00e2n \u0111\u1ea1o \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ec1u thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf.<\/p>\n

15. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/strong><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u00e1t sinh khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

16. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 l\u00e0m ban \u0111\u00eam<\/strong><\/p>\n

Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho th\u1eddi gian l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y ngh\u1ec9 ph\u00e9p ch\u01b0a s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf.<\/p>\n

17. Thu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 trong l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/p>\n

Thu nh\u1eadp ph\u00e1t sinh t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o khi k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

18. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o<\/strong><\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia tham gia d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m c\u0169ng thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

19. Thu nh\u1eadp c\u1ee7a m\u1ed9t s\u1ed1 chuy\u00ean gia v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1eb7c th\u00f9<\/strong><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c H\u1ec7 th\u1ed1ng Li\u00ean H\u1ee3p Qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n tham gia l\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh c\u1ee7a Li\u00ean H\u1ee3p Qu\u1ed1c \u0111\u1ec1u thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Theo quy \u0111\u1ecbnh, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n

Theo \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n: c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam; ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1eeb th\u00e1ng 7\/2026, nhi\u1ec1u lo\u1ea1i thu nh\u1eadp v\u00e0 giao d\u1ecbch ti\u1ebfp t\u1ee5c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean […]<\/p>\n","protected":false},"author":1,"featured_media":1263,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chua-phan-loai"],"yoast_head":"\nCh\u00ednh th\u1ee9c: 19 kho\u1ea3n ti\u1ec1n chuy\u1ec3n kho\u1ea3n sau kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 1\/7 - Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/new119.com\/index.php\/2026\/07\/01\/chinh-thuc-19-khoan-tien-chuyen-khoan-sau-khong-phai-nop-thue-thu-nhap-ca-nhan-tu-1-7\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ch\u00ednh th\u1ee9c: 19 kho\u1ea3n ti\u1ec1n chuy\u1ec3n kho\u1ea3n sau kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 1\/7 - Blog\" \/>\n<meta property=\"og:description\" content=\"Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ti\u1ec1n chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. 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