{"id":5195,"date":"2024-10-03T12:53:53","date_gmt":"2024-10-03T12:53:53","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5195"},"modified":"2024-10-03T13:27:42","modified_gmt":"2024-10-03T13:27:42","slug":"tien-tang-ca-co-tinh-thue-tncn-khong","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tien-tang-ca-co-tinh-thue-tncn-khong\/","title":{"rendered":"Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dichvuketoan.net.vn\/vi\/wp-json\/wp\/v2\/posts\/5195\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><h2><strong>1. Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/strong><\/h2>\n<p><span style=\"font-size: 115%;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng. Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5196\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-11.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-11.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-11-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-11-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<strong>\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>, thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><strong>Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng:<\/strong>\u00a0\u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c. C\u00e1c h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng bao g\u1ed3m:<\/span>\n<ul>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng theo ch\u1ee9c danh ho\u1eb7c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng kho\u00e1n.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo gi\u1edd, ng\u00e0y, tu\u1ea7n, th\u00e1ng ho\u1eb7c n\u0103m.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng t\u1ea1m t\u00ednh ho\u1eb7c theo h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng trong th\u1eddi gian ngh\u1ec9 ph\u00e9p, ngh\u1ec9 l\u1ec5, ngh\u1ec9 T\u1ebft, ngh\u1ec9 \u1ed1m, ngh\u1ec9 thai s\u1ea3n, ho\u1eb7c ngh\u1ec9 d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kh\u1ecfe.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ng\u1eebng vi\u1ec7c, t\u1ea1m ho\u00e3n h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c ngh\u1ec9 kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng cho nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf c\u00e1c v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean t\u1ea1i c\u00e1c doanh nghi\u1ec7p trong khu c\u00f4ng nghi\u1ec7p ho\u1eb7c khu kinh t\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><strong>Ti\u1ec1n th\u00f9 lao:\u00a0<\/strong>L\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, th\u1ec3 thao, gi\u1ea3i tr\u00ed, h\u1ed9i ngh\u1ecb, h\u1ed9i th\u1ea3o, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt ho\u1eb7c thi \u0111\u1ea5u th\u1ec3 thao.<\/span><\/li>\n<li><span style=\"font-size: 115%;\"><strong>Ti\u1ec1n th\u01b0\u1edfng:\u00a0<\/strong>L\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn khi \u0111\u1ea1t th\u00e0nh t\u00edch xu\u1ea5t s\u1eafc trong s\u1ea3n xu\u1ea5t, kinh doanh, lao \u0111\u1ed9ng, h\u1ecdc t\u1eadp, c\u00f4ng t\u00e1c, thi \u0111ua ho\u1eb7c trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c th\u1ecfa thu\u1eadn.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">Ngo\u00e0i ra, thu nh\u1eadp t\u1eeb c\u00f4ng vi\u1ec7c l\u00e0m th\u00eam ngo\u00e0i gi\u1edd c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i<strong>\u00a0\u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>, ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n cho nh\u1eefng gi\u1edd l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam ho\u1eb7c l\u00e0m th\u00eam gi\u1edd s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, d\u1ef1a tr\u00ean ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 cho c\u00e1c gi\u1edd l\u00e0m vi\u1ec7c \u0111\u00f3 so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><span id=\"2_Cach_tinh_thue_TNCN_doi_voi_tien_tang_ca\" class=\"ez-toc-section\"><\/span><strong>2. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca<\/strong><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5197\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-12.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-12.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-12-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-12-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">C\u0103n c\u1ee9 v\u00e0o\u00a0<strong>kho\u1ea3n 2,3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>\u00a0quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp do t\u0103ng ca, l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam khi t\u00ednh thu\u1ebf TNCN th\u00ec c\u00e1ch t\u00ednh thu\u1ebf tncn \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca s\u1ebd d\u1ef1a theo c\u00f4ng th\u1ee9c chung sau:<\/span><\/p>\n<table border=\"3\" cellspacing=\"3\">\n<tbody>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>=<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>x<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>Thu\u1ebf su\u1ea5t<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 115%;\"><strong>Trong \u0111\u00f3:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh theo l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n g\u1ed3m\u00a0<strong>7 b\u1eadc thu\u1ebf<\/strong>, b\u1eadc thu\u1ebf c\u00e0ng cao th\u00ec thu\u1ebf su\u1ea5t c\u00e0ng l\u1edbn<\/span><\/p>\n<table border=\"3\" cellspacing=\"3\">\n<tbody>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>B\u1eadc thu\u1ebf<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/strong><\/span><span style=\"font-size: 115%;\"><strong>(\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/strong><\/span><span style=\"font-size: 115%;\"><strong>(\u0111\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\"><strong>Thu\u1ebf su\u1ea5t (%)<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>1<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">\u0110\u1ebfn 5<\/span><\/td>\n<td><span style=\"font-size: 115%;\">\u0110\u1ebfn 60<\/span><\/td>\n<td><span style=\"font-size: 115%;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>2<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 5 \u0111\u1ebfn 10<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 60 \u0111\u1ebfn 120<\/span><\/td>\n<td><span style=\"font-size: 115%;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>3<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 10 \u0111\u1ebfn 18<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 120 \u0111\u1ebfn 216<\/span><\/td>\n<td><span style=\"font-size: 115%;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>4<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 18 \u0111\u1ebfn 32<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 216 \u0111\u1ebfn 384<\/span><\/td>\n<td><span style=\"font-size: 115%;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>5<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 32 \u0111\u1ebfn 52<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 384 \u0111\u1ebfn 624<\/span><\/td>\n<td><span style=\"font-size: 115%;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>6<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 52 \u0111\u1ebfn 80<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 624 \u0111\u1ebfn 960<\/span><\/td>\n<td><span style=\"font-size: 115%;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 115%;\"><strong>7<\/strong><\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 80<\/span><\/td>\n<td><span style=\"font-size: 115%;\">Tr\u00ean 960<\/span><\/td>\n<td><span style=\"font-size: 115%;\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span style=\"font-size: 115%;\"><strong>C\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf\u00a0<\/strong><\/span><\/h4>\n<p><span style=\"font-size: 115%;\"><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng, th\u01b0\u1edfng \u2013 C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf<\/span><\/p>\n<p><span style=\"font-size: 115%;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n l\u1ea5y t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, thu nh\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn, sau \u0111\u00f3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, bao g\u1ed3m ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c khi l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam ho\u1eb7c trong gi\u1edd l\u00e0m th\u00eam.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>B\u01b0\u1edbc 2: T\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ph\u1ea3i t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>B\u01b0\u1edbc 4: T\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x M\u1ee9c thu\u1ebf su\u1ea5t<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>Th\u1eddi gian l\u00e0m th\u00eam gi\u1edd v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Theo \u0110i\u1ec1u 60 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP, th\u1eddi gian l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c gi\u1edbi h\u1ea1n d\u1ef1a tr\u00ean th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">Th\u1eddi gian l\u00e0m th\u00eam v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u00f4ng th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong m\u1ed9t ng\u00e0y.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">N\u1ebfu \u00e1p d\u1ee5ng th\u1eddi gian l\u00e0m vi\u1ec7c theo tu\u1ea7n th\u00ec t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u00e0 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 12 gi\u1edd\/ng\u00e0y.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Trong tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian, t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c v\u00e0 gi\u1edd l\u00e0m th\u00eam c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 12 gi\u1edd\/ng\u00e0y.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 115%;\"><span id=\"3_Nhung_luu_y_ve_viec_tinh_thue_phai_nop_khi_co_them_tien_lam_them_gio\" class=\"ez-toc-section\"><\/span><strong>3. Nh\u1eefng l\u01b0u \u00fd v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf ph\u1ea3i n\u1ed9p khi c\u00f3 th\u00eam ti\u1ec1n l\u00e0m th\u00eam gi\u1edd.<\/strong><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5198\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-13.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-13.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-13-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-13-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c l\u00e0m th\u00eam ngo\u00e0i gi\u1edd c\u0169ng \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN. Tuy nhi\u00ean, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. \u0110i\u1ec1u n\u00e0y c\u0103n c\u1ee9 v\u00e0o s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 trong ca l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i l\u01b0u \u00fd khi t\u00ednh thu\u1ebf ph\u1ea3i n\u1ed9p khi c\u00f3 th\u00eam ti\u1ec1n l\u00e0m th\u00eam gi\u1edd:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\"><strong>Khi t\u00ednh s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p khi c\u00f3 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, c\u1ea7n ch\u00fa \u00fd c\u00e1c \u0111i\u1ec3m sau:<\/strong><\/span>\n<ul>\n<li><span style=\"font-size: 115%;\">Thu nh\u1eadp t\u1eeb l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c xem x\u00e9t nh\u01b0 m\u1ed9t ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 trong ca l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd c\u00f2n l\u1ea1i s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 115%;\"><strong>\u0110\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p khi c\u00f3 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, ta th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/strong><\/span>\n<ul>\n<li><span style=\"font-size: 115%;\">T\u00ednh t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">T\u00ednh ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">T\u00ednh ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd c\u00f2n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">T\u00ednh s\u1ed1 thu\u1ebf TNCN c\u1ea7n n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd c\u00f2n l\u1ea1i b\u1eb1ng c\u00e1ch nh\u00e2n ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd c\u00f2n l\u1ea1i v\u1edbi thu\u1ebf su\u1ea5t c\u1ee7a b\u1eadc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\"><strong>V\u00ed d\u1ee5:<\/strong>\u00a0M\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Trong th\u00e1ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam 10 gi\u1edd, m\u1ed7i gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 100.000 \u0111\u1ed3ng. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 mi\u1ec5n thu\u1ebf TNCN nh\u01b0 \u0111\u00e3 m\u00f4 t\u1ea3, sau \u0111\u00f3 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2><span style=\"font-size: 115%;\"><span id=\"4_Muc_luong_phai_dong_thue_thu_nhap_ca_nhan_2024\" class=\"ez-toc-section\"><\/span><strong>4. M\u1ee9c l\u01b0\u01a1ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2024<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 115%;\">Theo Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u1ee9c gi\u1ea3m tr\u1eeb l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/li>\n<li><span style=\"font-size: 115%;\">\u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, m\u1ee9c gi\u1ea3m tr\u1eeb l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">V\u00ec v\u1eady, n\u1ebfu m\u1ee9c l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m), h\u1ecd s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<h2><strong><span style=\"font-size: 115%;\">5. Ti\u1ec1n ph\u1ee5 c\u1ea5p ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/span><\/strong><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5200\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-14.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-14.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-14-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/10\/MVA-Bac-Giang-Trang-web-14-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, \u0103n ca \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi t\u00ednh thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">N\u1ebfu doanh nghi\u1ec7p cung c\u1ea5p b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n, th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng cung c\u1ea5p b\u1eefa \u0103n m\u00e0 chi ti\u1ec1n \u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. N\u1ebfu s\u1ed1 ti\u1ec1n \u0103n v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng\/th\u00e1ng, ph\u1ea7n v\u01b0\u1ee3t s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca d\u01b0\u1edbi h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n v\u00e0 c\u0169ng chi ti\u1ec1n \u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u00ec ph\u1ea7n b\u1eefa \u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, c\u00f2n ph\u1ea7n ti\u1ec1n \u0103n nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">Trong th\u00e1ng 3\/2024, Anh Nguy\u1ec5n V\u0103n M\u1ea1nh nh\u1eadn ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a l\u00e0 650.000 \u0111\u1ed3ng, v\u00ec s\u1ed1 n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng n\u00ean Anh M\u1ea1nh s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"font-size: 115%;\">Trong th\u00e1ng 5\/2024, Ch\u1ecb Nguy\u1ec5n Th\u1ecb Hi\u1ec1n nh\u1eadn ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a l\u00e0 1.000.000 \u0111\u1ed3ng, trong \u0111\u00f3 730.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i (270.000 \u0111\u1ed3ng) s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">B\u00e0i vi\u1ebft tr\u00ean \u0111\u00e2y\u00a0<strong>MVA B\u1eafc Giang<\/strong>\u00a0\u0111\u00e3 gi\u1ea3i \u0111\u1eafp th\u1eafc m\u1eafc v\u1ec1 c\u00e2u h\u1ecfi \u201c<strong>Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng<\/strong>?\u201d, c\u0169ng nh\u01b0 cung c\u1ea5p c\u00e1ch t\u00ednh thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u0103ng ca. C\u00e1c b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o \u0111\u1ec3 \u00e1p d\u1ee5ng nh\u00e9! Hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd cung c\u1ea5p \u0111\u01b0\u1ee3c nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch cho b\u1ea1n. Ngo\u00e0i ra, <strong>MVA B\u1eafc Giang<\/strong>\u00a0c\u0169ng c\u00f3 cung c\u1ea5p\u00a0<strong>d\u1ecbch v\u1ee5 v\u1ec1 t\u00ednh l\u01b0\u01a1ng<\/strong>\u00a0m\u1eddi qu\u00fd doanh nghi\u1ec7p tham kh\u1ea3o. Li\u00ean h\u1ec7 ngay v\u1edbi\u00a0<strong>MVA<\/strong>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><a href=\"https:\/\/dichvuketoan.net.vn\/\"><strong>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/a><\/span><\/p>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfa\/1\/16\/1f3e4.png\" alt=\"\ud83c\udfe4\" width=\"16\" height=\"16\" \/><\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/td8\/1\/16\/1f4f2.png\" alt=\"\ud83d\udcf2\" width=\"16\" height=\"16\" \/><\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tbe\/1\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" \/><\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.1. Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng. Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu..<\/p>\n","protected":false},"author":1,"featured_media":5196,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? - MVA B\u1eafc Giang<\/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:\/\/dichvuketoan.net.vn\/tien-tang-ca-co-tinh-thue-tncn-khong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.1. Ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng. 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