{"id":5742,"date":"2026-07-15T17:12:46","date_gmt":"2026-07-15T10:12:46","guid":{"rendered":"https:\/\/www.hr2b.com\/?p=5742"},"modified":"2026-07-15T17:12:46","modified_gmt":"2026-07-15T10:12:46","slug":"moi-2026-cap-nhat-chinh-sach-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/www.hr2b.com\/vi\/tin-tuc\/moi-2026-cap-nhat-chinh-sach-thue-thu-nhap-ca-nhan\/","title":{"rendered":"[M\u1edbi 2026] C\u1eadp Nh\u1eadt Ch\u00ednh S\u00e1ch Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m m\u1edbi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn B\u1ea3ng l\u01b0\u01a1ng h\u00e0ng th\u00e1ng:<\/p>\n

\u00a01. C\u00c1C KHO\u1ea2N \u0110\u01af\u1ee2C GI\u1ea2M TR\u1eea<\/strong><\/p>\n\n\n\n\n\n
\n

N\u1ed9i dung thay \u0111\u1ed5i, \u1ea3nh h\u01b0\u1edfng<\/b><\/p>\n<\/td>\n

\n

Th\u1eddi \u0111i\u1ec3m \u00e1p\u00a0<\/b>d\u1ee5ng<\/b><\/p>\n<\/td>\n

\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

BHXH, BHYT t\u1ef1 nguy\u1ec7n (theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt).\u00a0<\/span><\/p>\n<\/td>\n

\n

01\/01\/2026<\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf TNCN s\u1ed1\u00a0<\/span><\/p>\n

109\/2025\/QH15\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung\/t\u1ef1 nguy\u1ec7n; B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd <\/span>c\u00f3 t\u00edch l\u0169y: <\/span>\u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a 3.000.000 \u0111\u1ed3ng\/th\u00e1ng <\/span>(bao g\u1ed3m c\u1ea3 ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng).<\/span><\/p>\n<\/td>\n

\n

01\/01\/2026\u00a0<\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng:\u00a0<\/span>
\n<\/span><\/p>\n

+ C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7;\u00a0<\/span><\/p>\n

+ C\u00f3 b\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh;\u00a0<\/span><\/p>\n

+ Kh\u00e1m, ch\u1eefa b\u1ec7nh t\u1ea1i c\u01a1 s\u1edf y t\u1ebf trong n\u01b0\u1edbc;\u00a0<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n chi kh\u00e1m ch\u1eefa b\u1ec7nh n\u00e0y thu\u1ed9c danh m\u1ee5c BHYT chi tr\u1ea3;\u00a0<\/span><\/p>\n

+ N\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ngu\u1ed3n kh\u00e1c chi tr\u1ea3 thay th\u00ec NNT kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb;\u00a0<\/span><\/p>\n

+ Cu\u1ed1i n\u0103m, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) c\u00f3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y th\u00ec ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n Quy\u1ebft to\u00e1n thu\u1ebf TNCN.\u00a0<\/span><\/p>\n

01\/01\/2026\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP M\u1ee5c 3 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span><\/p>\n

253\/2026\/N\u0110-CP<\/span><\/p>\n

 <\/p>\n

\u00a02. C\u00c1C KHO\u1ea2N \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe TNCN\u00a0<\/strong><\/p>\n\n\n\n\n\n
\n

N\u1ed9i dung thay \u0111\u1ed5i, \u1ea3nh h\u01b0\u1edfng<\/b><\/p>\n<\/td>\n

\n

Th\u1eddi \u0111i\u1ec3m \u00e1p\u00a0<\/b>d\u1ee5ng<\/b><\/p>\n<\/td>\n

\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m ca \u0111\u00eam ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh <\/span>v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng\u00a0<\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng nh\u1eefng ng\u00e0y ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9 h\u1ebft <\/span>tr\u1ea3 cho NL\u0110 khi ngh\u1ec9 vi\u1ec7c (kho\u1ea3n 3 \u0110i\u1ec1u 113 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng) + L\u01b0u \u00fd: ph\u1ea7n DN chi tr\u1ea3 cao h\u01a1n quy \u0111\u1ecbnh (v\u01b0\u1ee3t qu\u00e1 40 gi\u1edd l\u00e0m th\u00eam\/th\u00e1ng v\u00e0 qu\u00e1 200 gi\u1edd l\u00e0m th\u00eam\/n\u0103m) s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u00f3 r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN. DN c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh th\u1eddi gian, n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 s\u1ed1 ti\u1ec1n chi tr\u1ea3 \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1.<\/span><\/p>\n<\/td>\n

\n

01\/01\/2026<\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNCN 109<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0\u01a1ng thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i \/ h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf (tham kh\u1ea3o th\u00eam B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i)\u00a0<\/span><\/p>\n

Thu nh\u1eadp c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean, sau khi doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf TNDN<\/span><\/p>\n<\/td>\n

\n

01\/01\/2026\u00a0<\/span><\/p>\n

01\/01\/2026\u00a0<\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. C\u00c1C KHO\u1ea2N KH\u00d4NG T\u00cdNH V\u00c0O THU NH\u1eacP CH\u1ecaU THU\u1ebe<\/b><\/p>\n\n\n\n\n\n
\n

N\u1ed9i dung thay \u0111\u1ed5i, \u1ea3nh h\u01b0\u1edfng<\/b><\/p>\n<\/td>\n

\n

Th\u1eddi \u0111i\u1ec3m \u00e1p\u00a0<\/b>d\u1ee5ng<\/b><\/p>\n<\/td>\n

\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t<\/span>: n\u1ebfu \u0111\u01b0\u1ee3c <\/span>chi tr\u1ea3 cao h\u01a1n m\u1ee9c lu\u1eadt \u0111\u1ecbnh <\/span>v\u1eabn kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n <\/span>t\u1ea1i quy \u0111\u1ecbnh t\u1ea1i quy ch\u1ebf t\u00e0i ch\u00ednh, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/span><\/p>\n<\/td>\n

\n

01\/01\/2026<\/span><\/p>\n<\/td>\n

\n

M\u1ee5c 3.h \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span><\/p>\n

253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Kho\u1ea3n h\u1ed7 tr\u1ee3 m\u00e0 DN tr\u1ea3 cho NL\u0110 \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o cho NL\u0110 v\u00e0 th\u00e2n nh\u00e2n <\/span>(con, v\u1ee3\/ch\u1ed3ng, ba m\u1eb9 ru\u1ed9t, ba m\u1eb9 ch\u1ed3ng\/v\u1ee3, ba m\u1eb9 nu\u00f4i, m\u1eb9 k\u1ebf, cha d\u01b0\u1ee3ng)\u00a0<\/span><\/p>\n

+ Danh m\u1ee5c b\u1ec7nh hi\u1ec3m ngh\u00e8o theo quy \u0111\u1ecbnh B\u1ed9 Y t\u1ebf + M\u1ee9c h\u1ed7 tr\u1ee3 kh\u00f4ng t\u00ednh thu\u1ebf t\u1ed1i \u0111a b\u1eb1ng vi\u1ec7n ph\u00ed th\u1ef1c t\u1ebf sau khi tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m chi tr\u1ea3 (n\u1ebfu c\u00f3)<\/span><\/p>\n<\/td>\n

\n

01\/01\/2026<\/span><\/p>\n<\/td>\n

\n

M\u1ee5c 4.b \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span><\/p>\n

253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n tr\u01b0a\/\u0103n gi\u1eefa ca <\/span>m\u00e0 <\/span>DN chi tr\u1ea3 cho NL\u0110 <\/span>kh\u00f4ng\u00a0<\/span>v\u01b0\u1ee3t qu\u00e1 1.200.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span>01\/07\/2026<\/span>M\u1ee5c 2.g \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh<\/span> 253\/2026\/N\u0110-CP\u00a0<\/span><\/p>\n

L\u1ee3i \u00edch <\/span>nh\u00e0 \u1edf <\/span>do <\/span>ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng cho NL\u0110 <\/span>s\u1eed <\/span>d\u1ee5ng, bao g\u1ed3m c\u00e1c ti\u1ec7n \u00edch \u0111i k\u00e8m (\u0111i\u1ec7n, n\u01b0\u1edbc, internet…)<\/span>01\/01\/2026<\/span>M\u1ee5c 2.h \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh<\/span> 253\/2026\/N\u0110-CP<\/span><\/p>\n

 <\/p>\n

    \n
  1. C\u00c1C \u0110I\u1ec2M M\u1edaI KH\u00c1C<\/b><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
    \n

    N\u1ed9i dung thay \u0111\u1ed5i, \u1ea3nh h\u01b0\u1edfng<\/b><\/p>\n<\/td>\n

    		\n

    Th\u1eddi \u0111i\u1ec3m \u00e1p\u00a0<\/b>d\u1ee5ng<\/b><\/p>\n<\/td>\n

    		\n

    C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/p>\n<\/td>\n<\/tr>\n

    \n

    H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 (H\u0110DV):\u00a0<\/span><\/p>\n

    – Ch\u1ee7 th\u1ec3 ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh: th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c chi tr\u1ea3 b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf.\u00a0<\/span><\/p>\n

    – Ch\u1ee7 th\u1ec3 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh: th\u00f9 lao kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, \u0111\u01b0\u1ee3c xem l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh; ch\u1ee7 th\u1ec3 H\u0110DV t\u1ef1 k\u00ea khai, n\u1ed9p thu\u1ebf cho kho\u1ea3n th\u00f9 lao n\u00e0y.<\/span><\/p>\n<\/td>\n

    		\n

    01\/01\/2026<\/span><\/p>\n<\/td>\n

    		\n

    \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf TNCN 109<\/span><\/p>\n<\/td>\n<\/tr>\n

    \n

    C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng <\/span>(k\u1ec3 c\u1ea3 tr\u1ea3 l\u01b0\u01a1ng, thu nh\u1eadp kh\u00e1c cho NL\u0110 \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110): <\/span>kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN n\u1ebfu kho\u1ea3n thu nh\u1eadp tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n chi tr\u1ea3.<\/span><\/p>\n<\/td>\n

    		\n

    01\/01\/2026<\/span><\/p>\n<\/td>\n

    		\n

    M\u1ee5c 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span><\/p>\n

    253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n

    \n

    Thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n trong n\u0103m d\u01b0\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng <\/span>v\u00e0 <\/span>\u0111\u00e3 kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n <\/span>th\u00ec <\/span>kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf <\/span>cho kho\u1ea3n thu nh\u1eadp n\u00e0y n\u1ebfu kh\u00f4ng c\u00f3 nhu c\u1ea7u.\u00a0<\/span><\/p>\n

    H\u1ea1n n\u1ed9p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (NPT) l\u00e0 tr\u01b0\u1edbc ng\u00e0y 31\/12 <\/span>\u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng NPT; to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u tr\u1eef t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<\/td>\n

    		\n

    01\/01\/2026\u00a0<\/span><\/p>\n

    01\/01\/2026<\/span><\/p>\n<\/td>\n

    		\n

    M\u1ee5c 1 \u0110i\u1ec1u 51 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span><\/p>\n

    253\/2026\/N\u0110-CP\u00a0<\/span><\/p>\n

    M\u1ee5c 2.a \u0110i\u1ec1u 48 Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span><\/p>\n

    253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n

    \n

    Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a NL\u0110 nh\u1eadn b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra VN\u0110 theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i NL\u0110 ho\u1eb7c DN m\u1edf t\u00e0i kho\u1ea3n. <\/span>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Vi\u1ec7t Nam th\u00ec l\u1ea5y theo t\u1ef7 gi\u00e1 Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp.\u00a0<\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p <\/span>\u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf TNCN n\u0103m 2026 t\u1eeb th\u00e1ng 01 \u0111\u1ebfn 30\/06\/2026 <\/span>th\u00ec <\/span>kh\u00f4ng ph\u1ea3i l\u00e0m t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o Quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2026.<\/span><\/p>\n<\/td>\n

    		\n

    01\/01\/2026\u00a0<\/span><\/p>\n

    \u2014\u00a0<\/span><\/p>\n<\/td>\n

    		\n

    \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0110i\u1ec1u 70 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

     <\/p>\n

    5. KHUY\u1ebeN NGH\u1eca D\u00c0NH CHO QU\u00dd KH\u00c1CH H\u00c0NG\u00a0<\/b><\/p>\n

      \n
    • <\/b>R\u00e0 so\u00e1t ch\u00ednh s\u00e1ch l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p: <\/b>\u0111\u1ed1i chi\u1ebfu ph\u1ee5 c\u1ea5p \u0103n ca, ch\u00ednh s\u00e1ch l\u00e0m th\u00eam gi\u1edd, ca \u0111\u00eam v\u1edbi c\u00e1c h\u1ea1n m\u1ee9c mi\u1ec5n thu\u1ebf m\u1edbi \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh thu\u1ebf ngo\u00e0i d\u1ef1 ki\u1ebfn.\u00a0<\/span><\/li>\n
    • <\/b>C\u1eadp nh\u1eadt quy ch\u1ebf n\u1ed9i b\u1ed9: <\/b>b\u1ed5 sung\/\u0111i\u1ec1u ch\u1ec9nh quy ch\u1ebf t\u00e0i ch\u00ednh, quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 \u2014 \u0111\u1eb7c bi\u1ec7t l\u00e0 m\u1ee9c tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t \u2014 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n chi tr\u1ea3 v\u01b0\u1ee3t m\u1ee9c lu\u1eadt \u0111\u1ecbnh.\u00a0<\/span><\/li>\n
    • <\/b>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb:\u00a0<\/b><\/li>\n<\/ul>\n

      C\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u tr\u1eef ch\u1ee9ng minh: B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c Th\u00f4ng b\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn NL\u0110 l\u01b0u gi\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3m tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. <\/span><\/p>\n

        \n
      • <\/b>R\u00e0 so\u00e1t danh s\u00e1ch ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: <\/b>th\u1ef1c hi\u1ec7n b\u00e1o gi\u1ea3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng NPT (\u0111\u1eb7c bi\u1ec7t NPT kh\u00e1c) kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh m\u1edbi\u00a0<\/span><\/li>\n
      • <\/b>R\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, c\u1ed9ng t\u00e1c vi\u00ean: <\/b>x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf 10% theo t\u00ecnh tr\u1ea1ng \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a t\u1eebng \u0111\u1ed1i t\u00e1c\/c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5.\u00a0<\/span><\/li>\n
      • <\/b>Truy\u1ec1n th\u00f4ng n\u1ed9i b\u1ed9: <\/b>th\u00f4ng tin k\u1ecbp th\u1eddi \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 c\u00e1c thay \u0111\u1ed5i c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu nh\u1eadp th\u1ef1c nh\u1eadn v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a h\u1ecd.\u00a0<\/span><\/li>\n<\/ul>\n
          \n
        1. HR2B \u0110\u1ed2NG H\u00c0NH C\u00d9NG QU\u00dd KH\u00c1CH H\u00c0NG\u00a0<\/b><\/li>\n<\/ol>\n
            \n
          • <\/b>C\u1eadp nh\u1eadt th\u00f4ng tin li\u00ean t\u1ee5c: <\/b>theo d\u00f5i v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft (th\u00f4ng t\u01b0, c\u00f4ng v\u0103n) khi \u0111\u01b0\u1ee3c ban h\u00e0nh, g\u1eedi \u0111\u1ebfn Qu\u00fd Kh\u00e1ch h\u00e0ng ngay khi c\u00f3 th\u00f4ng tin m\u1edbi.\u00a0<\/span><\/li>\n
          • <\/b>T\u01b0 v\u1ea5n tr\u1ef1c ti\u1ebfp: <\/b>h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n cho c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh c\u1ee5 th\u1ec3 t\u1ea1i doanh nghi\u1ec7p c\u1ee7a Qu\u00fd Kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/li>\n
          • <\/b>R\u00e0 so\u00e1t & t\u1ed1i \u01b0u ch\u00ednh s\u00e1ch: <\/b>r\u00e0 so\u00e1t l\u1ea1i b\u1ea3ng l\u01b0\u01a1ng v\u00e0 c\u1eadp nh\u1eadt c\u00e1c y\u1ebfu t\u1ed1 thay \u0111\u1ed5i d\u1ef1a tr\u00ean t\u1eebng kh\u00e1ch h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt: c\u00e1c kho\u1ea3n m\u1ee5c t\u00ednh thu\u1ebf, kh\u00f4ng t\u00ednh thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m tr\u1eeb, m\u1ee9c thu\u1ebf su\u1ea5t, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.\u00a0<\/span><\/li>\n<\/ul>\n

            Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. R\u1ea5t mong nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m v\u00e0 \u0111\u1ed3ng h\u00e0nh c\u1ee7a Qu\u00fd Kh\u00e1ch h\u00e0ng; \u0111\u1ed9i ng\u0169 HR2B lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.\u00a0<\/span><\/p>\n

            \u2022 T\u00e0i li\u1ec7u mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt g\u1ed1c.<\/span><\/p>\n

            Tr\u00e2n tr\u1ecdng,\u00a0<\/span><\/p>\n

            HR2B<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

            Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 253\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m m\u1edbi \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn B\u1ea3ng l\u01b0\u01a1ng h\u00e0ng […]<\/p>\n","protected":false},"author":5,"featured_media":5748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,211,22],"tags":[],"class_list":["post-5742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tuyen-dung-nhan-tai","category-dich-vu-tinh-luong"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/5742","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/comments?post=5742"}],"version-history":[{"count":8,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/5742\/revisions"}],"predecessor-version":[{"id":5765,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/5742\/revisions\/5765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/media\/5748"}],"wp:attachment":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/media?parent=5742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/categories?post=5742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/tags?post=5742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}