{"id":3956,"date":"2024-11-26T10:29:46","date_gmt":"2024-11-26T03:29:46","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3956"},"modified":"2025-03-28T14:47:11","modified_gmt":"2025-03-28T07:47:11","slug":"quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\/","title":{"rendered":"Quy \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/ecn.net.vn\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\"><span style=\"font-weight: 400;\">S\u01b0u t\u1ea7m<\/span><\/a><\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3957\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/THU-VIEC-02-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng khi k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u0169ng c\u1ea7n \u0111\u00f3ng m\u1ed9t kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) nh\u1ea5t \u0111\u1ecbnh. Khi h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng th\u00ec kho\u1ea3n thu\u1ebf TNCN n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi qu\u00fd kh\u00e1ch c\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft \u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft.<\/span><\/p>\n<h2><b>Gi\u1edbi thi\u1ec7u v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf m\u00e0 ng\u01b0\u1eddi d\u00e2n ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc d\u1ef1a tr\u00ean m\u1ee9c thu nh\u1eadp c\u1ee7a h\u1ecd trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nhau, bao g\u1ed3m l\u01b0\u01a1ng, ti\u1ec1n l\u00e3i, ti\u1ec1n thu\u00ea, ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n tr\u1ee3 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ee5 thu\u1ed9c t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, c\u00e1c ng\u01b0\u1ee1ng thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1edfi ph\u00e1p. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 khai b\u00e1o v\u00e0 n\u1ed9p thu\u1ebf qua m\u1ea1ng ho\u1eb7c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h2><b>H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c l\u00e0 m\u1ed9t lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec3 ki\u1ec3m tra n\u0103ng l\u1ef1c, k\u1ef9 n\u0103ng v\u00e0 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1edbi c\u00f4ng vi\u1ec7c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng y\u00eau c\u1ea7u.<\/span><\/p>\n<h3><b>Th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 25, B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2019, th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng, tuy nhi\u00ean ch\u1ec9 th\u1eed vi\u1ec7c m\u1ed9t l\u1ea7n v\u1edbi th\u1eddi h\u1ea1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 180 ng\u00e0y v\u1edbi v\u1ecb tr\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 60 ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u1ea7n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao, y\u00eau c\u1ea7u t\u1eeb tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 30 ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c y\u00eau c\u1ea7u tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, c\u00f4ng nh\u00e2n k\u1ef9 thu\u1eadt, nh\u00e2n vi\u00ean nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 6 ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><b>Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u00e1c b\u00ean trong th\u1eddi gian th\u1eed vi\u1ec7c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 trong qu\u00e1 tr\u00ecnh th\u1eed vi\u1ec7c nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, gi\u00fap \u0111\u1ee1 v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1eed vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng th\u1eed vi\u1ec7c theo th\u1ecfa thu\u1eadn nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 85% c\u1ee7a m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u00ednh th\u1ee9c n\u1ebfu ho\u00e0n th\u00e0nh t\u1ed1t nhi\u1ec7m v\u1ee5 trong th\u1eddi gian th\u1eed vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ebfu kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng vi\u1ec7c ho\u1eb7c c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn, gi\u00fap \u0111\u1ee1 v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1eed vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u00ednh th\u1ee9c ho\u1eb7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi k\u1ebft th\u00fac th\u1eddi gian th\u1eed vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u01b0\u01a1ng th\u1eed vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng c\u1ea7n tu\u00e2n th\u1ee7 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 k\u00fd k\u1ebft c\u0169ng nh\u01b0 quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb v\u1ec1 thu\u1ebf TNCN trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c.<\/span><\/p>\n<h2><b>Quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 3, c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (bao g\u1ed3m c\u1ea3 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c) s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, n\u1ebfu:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cT\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c, d, Kho\u1ea3n 2, \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0), ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng v\u1edbi t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi thanh to\u00e1n cho c\u00e1 nh\u00e2n.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn th\u1eed vi\u1ec7c s\u1ebd ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp \u0111\u00f3ng thu\u1ebf TNCN tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp n\u1ebfu:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2 b\u00ean c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\/l\u1ea7n.<\/span><\/li>\n<\/ul>\n<h2><b>Tr\u01b0\u1eddng h\u1ee3p th\u1eed vi\u1ec7c kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">D\u1ef1a v\u00e0o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1 c\u1ee7a \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn ch\u01b0a \u0111\u1ea1t \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ng\u01b0\u1eddi \u0111\u00f3 c\u00f3 th\u1ec3 cam k\u1ebft v\u1edbi doanh nghi\u1ec7p \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf (kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu l\u00e0m vi\u1ec7c \u1edf 02 n\u01a1i tr\u1edf l\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01af\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi tr\u1eeb gia c\u1ea3nh ph\u1ea3i n\u1eb1m d\u01b0\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf (v\u00ed d\u1ee5, d\u01b0\u1edbi 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean, c\u00f3 th\u1ec3 t\u1ea3i v\u00e0 \u0111i\u1ec1n m\u1eabu cam k\u1ebft thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo M\u1eabu 08\/CK-TNCN \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f9ng v\u1edbi Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 n\u1ed9p cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin trong b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p gi\u00e1 tr\u1ecb h\u1eefu \u00edch cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong th\u1eddi gian th\u1eed vi\u1ec7c.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Quy%20%C4%91%E1%BB%8Bnh%20thu%E1%BA%BF%20TNCN%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20h%E1%BB%A3p%20%C4%91%E1%BB%93ng%20th%E1%BB%AD%20vi%E1%BB%87c&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fquy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\/', 'Quy%20%C4%91%E1%BB%8Bnh%20thu%E1%BA%BF%20TNCN%20%C4%91%E1%BB%91i%20v%E1%BB%9Bi%20h%E1%BB%A3p%20%C4%91%E1%BB%93ng%20th%E1%BB%AD%20vi%E1%BB%87c', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: S\u01b0u t\u1ea7m Ng\u01b0\u1eddi lao \u0111\u1ed9ng khi k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u0169ng c\u1ea7n \u0111\u00f3ng m\u1ed9t kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) nh\u1ea5t \u0111\u1ecbnh. Khi h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng th\u00ec kho\u1ea3n thu\u1ebf TNCN n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi qu\u00fd kh\u00e1ch c\u00f9ng theo d\u00f5i b\u00e0i&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[95],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Quy \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/quy-dinh-thue-tncn-doi-voi-hop-dong-thu-viec\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Quy \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: S\u01b0u t\u1ea7m Ng\u01b0\u1eddi lao \u0111\u1ed9ng khi k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u0169ng c\u1ea7n \u0111\u00f3ng m\u1ed9t kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) nh\u1ea5t \u0111\u1ecbnh. Khi h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng th\u00ec kho\u1ea3n thu\u1ebf TNCN n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u01b0 th\u1ebf n\u00e0o? 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