{"id":4424,"date":"2026-01-13T16:16:42","date_gmt":"2026-01-13T16:16:42","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4424"},"modified":"2026-01-17T09:15:28","modified_gmt":"2026-01-17T09:15:28","slug":"luat-thue-thu-nhap-ca-nhan-tncn-nam-2025-luat-so-109-2025-qh15","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/luat-thue-thu-nhap-ca-nhan-tncn-nam-2025-luat-so-109-2025-qh15\/","title":{"rendered":"Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cTNCN\u201d) n\u0103m 2025 (Lu\u1eadt s\u1ed1 109\/2025\/qh15)"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201cTNCN\u201d) N\u0102M 2025 (LU\u1eacT S\u1ed0 109\/2025\/QH15)<\/strong><\/h4>\n<p>Ng\u00e0y 10\/12\/2025, t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 10 Qu\u1ed1c h\u1ed9i kh\u00f3a XV \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Lu\u1eadt s\u1ed1 109\/2025\/QH15.<\/p>\n<p>Theo \u0111\u00f3, m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1eeb 7 b\u1eadc xu\u1ed1ng 5 b\u1eadc<\/strong><\/li>\n<\/ul>\n<p>T\u1eeb ng\u00e0y 01\/01\/2026, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u1edbi thu nh\u1eadp c\u00e1 nh\u00e2n gi\u1ea3m t\u1eeb 7 b\u1eadc xu\u1ed1ng c\u00f2n 5 b\u1eadc v\u00e0 n\u1edbi r\u1ed9ng kho\u1ea3ng c\u00e1ch gi\u1eefa c\u00e1c b\u1eadc. M\u1ee9c thu\u1ebf th\u1ea5p nh\u1ea5t l\u00e0 5% \u00e1p d\u1ee5ng v\u1edbi thu nh\u1eadp \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng. Thu\u1ebf su\u1ea5t cao nh\u1ea5t v\u1eabn l\u00e0 35% v\u1edbi thu nh\u1eadp tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng, thay v\u00ec m\u1ee9c 80 tri\u1ec7u nh\u01b0 hi\u1ec7n nay. C\u1ee5 th\u1ec3:<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-4425\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/01\/pic2.png\" alt=\"\" width=\"544\" height=\"256\" srcset=\"https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2026\/01\/pic2.png 722w, https:\/\/parkerrussell.com.vn\/wp-content\/uploads\/2026\/01\/pic2-300x141.png 300w\" sizes=\"(max-width: 544px) 100vw, 544px\" \/><\/p>\n<ul>\n<li><strong>Thay \u0111\u1ed5i v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf kh\u00e1c<\/strong><\/li>\n<\/ul>\n<p>M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15.<\/p>\n<p>Ngo\u00e0i ra, Lu\u1eadt c\u00f2n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb b\u1ed5 sung \u0111\u1ed1i v\u1edbi chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, trong ph\u1ea1m vi c\u00e1c m\u1ee9c tr\u1ea7n nh\u1ea5t \u0111\u1ecbnh. C\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n<ul>\n<li><strong>T\u0103ng ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/strong><\/li>\n<\/ul>\n<p>Ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng l\u00ean 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh, bao g\u1ed3m ti\u1ec1n tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng.<\/p>\n<ul>\n<li><strong>B\u1ed5 sung c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN bao g\u1ed3m:<\/strong><\/li>\n<\/ul>\n<p>&#8211; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d;<\/p>\n<p>&#8211; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c bon;<\/p>\n<p>&#8211; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng bi\u1ec3n s\u1ed1 xe tr\u00fang \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>&#8211; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n s\u1ed1;<\/p>\n<p>&#8211; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng.<\/p>\n<ul>\n<li><strong>T\u0103ng ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/strong><\/li>\n<\/ul>\n<p>Ng\u01b0\u1ee1ng doanh thu h\u1eb1ng n\u0103m kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh s\u1ebd \u0111\u01b0\u1ee3c n\u00e2ng t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0 cho tr\u1eeb m\u1ee9c n\u00e0y tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf theo t\u1ec9 l\u1ec7 tr\u00ean doanh thu. \u0110\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng l\u00ean 500 tri\u1ec7u.<\/p>\n<ul>\n<li><strong>B\u00e1n v\u00e0ng mi\u1ebfng s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN 0,1%<\/strong><\/li>\n<\/ul>\n<p>Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng s\u1ebd ch\u1ecbu thu\u1ebf su\u1ea5t 0,1% tr\u00ean m\u1ed7i giao d\u1ecbch. Lu\u1eadt trao quy\u1ec1n cho Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb ch\u1ecbu thu\u1ebf, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf su\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0ng.<\/p>\n<ul>\n<li><strong>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/li>\n<\/ul>\n<p>Thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi thu\u1ebf su\u1ea5t 20% tr\u00ean ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u00e1p d\u1ee5ng cho c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t kho\u00e1n 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa v\u1eabn ti\u1ebfp t\u1ee5c ch\u1ecbu thu\u1ebf TNCN 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<ul>\n<li><strong>B\u1ed5 sung thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/li>\n<\/ul>\n<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 s\u1ed1, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00e2n s\u1ef1 c\u00f4ng ngh\u1ec7 cao tham gia R&amp;D, s\u1ea3n xu\u1ea5t c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, b\u00e1n d\u1eabn, AI ho\u1eb7c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN trong 5 n\u0103m.<\/p>\n<p>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2026, tr\u1eeb c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (kho\u1ea3n 2, \u0110i\u1ec1u 29) \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201cTNCN\u201d) N\u0102M 2025 (LU\u1eacT S\u1ed0 109\/2025\/QH15) Ng\u00e0y 10\/12\/2025, t\u1ea1i K\u1ef3 h\u1ecdp th\u1ee9 10 Qu\u1ed1c h\u1ed9i kh\u00f3a XV \u0111\u00e3 ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Lu\u1eadt s\u1ed1 109\/2025\/QH15. Theo \u0111\u00f3, m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 c\u1ea7n l\u01b0u \u00fd nh\u01b0&#8230;<\/p>\n","protected":false},"author":4,"featured_media":3722,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4424","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4424","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4424"}],"version-history":[{"count":3,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4424\/revisions"}],"predecessor-version":[{"id":4521,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4424\/revisions\/4521"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/3722"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}