{"id":3055,"date":"2026-01-27T16:21:06","date_gmt":"2026-01-27T09:21:06","guid":{"rendered":"https:\/\/www.hr2b.com\/?p=3055"},"modified":"2026-01-27T16:39:56","modified_gmt":"2026-01-27T09:39:56","slug":"luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-co-hieu-luc-tu-2026","status":"publish","type":"post","link":"https:\/\/www.hr2b.com\/vi\/luat-thue-thu-nhap-ca-nhan-2025-so-109-2025-qh15-co-hieu-luc-tu-2026\/","title":{"rendered":"Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 s\u1ed1 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 2026"},"content":{"rendered":"<div class=\"tax-update-content\">\n<p>C\u0103n c\u1ee9 theo <strong>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 s\u1ed1 109\/2025\/QH15<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/07\/2026<\/strong>, quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>HR2B<\/strong> xin th\u00f4ng b\u00e1o \u0111\u1ebfn qu\u00fd c\u00f4ng ty, m\u1ed9t s\u1ed1 \u0111i\u1ec3m t\u1eeb lu\u1eadt thu\u1ebf TNCN s\u1ebd \u00e1p d\u1ee5ng t\u1eeb <strong>k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026<\/strong>:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong> l\u00ean <strong>15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> (b\u1ea3n th\u00e2n) v\u00e0 <strong>6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> (m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong>01\/01\/2026<\/strong>.<\/li>\n<li><strong>Ti\u1ec1n l\u01b0\u01a1ng\/thu nh\u1eadp<\/strong> \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb ng\u00e0y <strong>01\/01\/2026<\/strong> tr\u1edf \u0111i thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u00e0 ch\u1ecbu <strong>m\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 5 b\u1eadc m\u1edbi<\/strong>.<\/li>\n<li>Vi\u1ec7c \u00e1p d\u1ee5ng <strong>c\u01a1 c\u1ea5u thu nh\u1eadp ch\u1ecbu thu\u1ebf\/kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong> (v\u00ed d\u1ee5: ph\u1ee5 c\u1ea5p, ph\u00fac l\u1ee3i, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n th\u01b0\u1edfng) s\u1ebd <strong>t\u1ea1m th\u1eddi ch\u01b0a \u00e1p d\u1ee5ng<\/strong> v\u00e0o b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 01\/2026. \u0110i\u1ec1u n\u00e0y nh\u1eb1m ch\u1edd <strong>ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/strong> v\u1ec1 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n n\u0103m 2025, v\u00ec n\u1ed9i dung h\u01b0\u1edbng d\u1eabn m\u1edbi li\u00ean quan v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m r\u00f5.<\/li>\n<li><strong>K\u1ef3 t\u00ednh thu\u1ebf<\/strong> d\u1ef1a tr\u00ean n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y <strong>01\/01<\/strong> \u0111\u1ebfn ng\u00e0y <strong>31\/12<\/strong> h\u00e0ng n\u0103m, b\u1ea5t k\u1ec3 doanh nghi\u1ec7p s\u1eed d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh n\u00e0o.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Do \u0111\u00f3, m\u1eb7c d\u00f9 m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch, quy \u0111\u1ecbnh n\u00e0y <strong>kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <strong>n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/strong> v\u00e0 d\u1ef1a tr\u00ean <strong>th\u1eddi \u0111i\u1ec3m thanh to\u00e1n thu nh\u1eadp<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>HR2B<\/strong> s\u1ebd ch\u00ednh th\u1ee9c c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi n\u00e0y v\u00e0o <strong>h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng<\/strong> c\u1ee7a ch\u00fang t\u00f4i v\u00e0 th\u1ec3 hi\u1ec7n v\u00e0o <strong>b\u1ea3ng l\u01b0\u01a1ng k\u1ef3 01\/2026<\/strong> cho kh\u00e1ch h\u00e0ng.<\/p>\n<p>&nbsp;<\/p>\n<p>Ri\u00eang \u0111\u1ed1i v\u1edbi nh\u1eefng b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 th\u1ef1c hi\u1ec7n s\u1edbm tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 ho\u00e0n t\u1ea5t v\u1edbi <strong>bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn 7 b\u1eadc<\/strong>, HR2B \u0111\u1ec1 ngh\u1ecb s\u1ebd c\u1eadp nh\u1eadt trong <strong>k\u1ef3 Quy\u1ebft to\u00e1n thu\u1ebf (QTT) 2026<\/strong> c\u00f9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i chi ti\u1ebft kh\u00e1c theo <strong>th\u00f4ng t\u01b0 m\u1edbi c\u1ee7a Ch\u00ednh Ph\u1ee7<\/strong> s\u1ebd ban h\u00e0nh trong nh\u1eefng th\u00e1ng ti\u1ebfp theo.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>C\u0103n c\u1ee9 theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 s\u1ed1 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. &nbsp; HR2B xin [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[212,24,22,1],"tags":[],"class_list":["post-3055","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tuyen-dung-cap-cao","category-dich-vu-cho-thue-nhan-su","category-dich-vu-tinh-luong","category-tuyen-dung-nhan-tai"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/3055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/comments?post=3055"}],"version-history":[{"count":7,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/3055\/revisions"}],"predecessor-version":[{"id":3063,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/3055\/revisions\/3063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/media\/3068"}],"wp:attachment":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/media?parent=3055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/categories?post=3055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/tags?post=3055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}