{"id":56735,"date":"2026-01-26T14:28:45","date_gmt":"2026-01-26T07:28:45","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=56735"},"modified":"2026-01-26T17:38:57","modified_gmt":"2026-01-26T10:38:57","slug":"cap-nhat-bieu-thue-tncn-quy-dinh-ve-tien-luong-lam-them-khi-tinh-thue-tncn-theo-quy-dinh-moi-tu-01-01-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cap-nhat-bieu-thue-tncn-quy-dinh-ve-tien-luong-lam-them-khi-tinh-thue-tncn-theo-quy-dinh-moi-tu-01-01-2026\/","title":{"rendered":"C\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf TNCN &#038; quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam khi t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/01\/2026"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: H\u01b0\u1edbng d\u1eabn nh\u1eefng c\u1ea3i ti\u1ebfn tr\u00ean MISA ASP K\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN: Kh\u00f4ng t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN theo lu\u1eadt 109\/2025\/QH15, hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: T\u00ednh n\u0103ng \u00e1p d\u1ee5ng tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c g\u00f3i s\u1ea3n ph\u1ea9m c\u1ee7a MISA ASP k\u1ebf to\u00e1n v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng t\u01b0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, v\u1edbi k\u1ef3 h\u1ea1ch to\u00e1n t\u1eeb ng\u00e0y 01\/01\/2026.<\/p>\n<h3>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p>Tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, tab <strong>Quy tr\u00ecnh<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam bi\u1ec3u t\u00ednh thu\u1ebf thu nh\u1eadp n\u0103m 2026:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-56749\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/1-11-1600x658.png\" alt=\"\" width=\"1600\" height=\"658\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/1-11-1600x658.png 1600w, \/accounting\/wp-content\/uploads\/2026\/01\/1-11-768x316.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/1-11-50x21.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/1-11-1536x632.png 1536w, \/accounting\/wp-content\/uploads\/2026\/01\/1-11-60x25.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/1-11-100x41.png 100w, \/accounting\/wp-content\/uploads\/2026\/01\/1-11.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Khi ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n <strong>Th\u00eam b\u1ea3ng l\u01b0\u01a1ng:<\/strong>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi k\u1ef3 l\u01b0\u01a1ng tr\u01b0\u1edbc ng\u00e0y 01\/01\/2026, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng theo <strong>Bi\u1ec3u t\u00ednh thu\u1ebf n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/strong> ho\u1eb7c <strong>Bi\u1ec3u thu\u1ebf n\u0103m 2026 tr\u1edf \u0111i<\/strong> v\u00e0 ng\u1ea7m \u0111\u1ecbnh ch\u1ecdn bi\u1ec3u t\u00ednh thu\u1ebf n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56751\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/2-10.png\" alt=\"\" width=\"1488\" height=\"668\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/2-10.png 1488w, \/accounting\/wp-content\/uploads\/2026\/01\/2-10-768x345.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/2-10-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/2-10-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/2-10-100x45.png 100w\" sizes=\"(max-width: 1488px) 100vw, 1488px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\u0110\u1ed1i v\u1edbi k\u1ef3 l\u01b0\u01a1ng t\u1eeb 01\/01\/2026 th\u00ec ch\u01b0\u01a1ng tr\u00ecnh m\u1eb7c \u0111\u1ecbnh ch\u1ecdn bi\u1ec3u thu\u1ebf n\u0103m 2026 tr\u1edf \u0111i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang theo quy \u0111\u1ecbnh:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56753\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-10.png\" alt=\"\" width=\"1490\" height=\"669\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-10.png 1490w, \/accounting\/wp-content\/uploads\/2026\/01\/3-10-768x345.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/3-10-50x22.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/3-10-60x27.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/3-10-100x45.png 100w\" sizes=\"(max-width: 1490px) 100vw, 1490px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng t\u1eeb B\u1ea3ng ch\u1ea5m c\u00f4ng\/T\u1ed5ng h\u1ee3p ch\u1ea5m c\u00f4ng ho\u1eb7c khi nh\u1ea5n <strong>Th\u00eam b\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 t\u00edch ch\u1ecdn t\u1ea1o b\u1ea3ng d\u1ef1a tr\u00ean b\u1ea3ng l\u01b0\u01a1ng kh\u00e1c th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u0103n c\u1ee9 v\u00e0o tham s\u1ed1 &#8220;\u0110\u1ebfn ng\u00e0y&#8221; c\u1ee7a k\u1ef3 t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p.<\/li>\n<li>Khi th\u1ef1c hi\u1ec7n <strong>T\u00ednh l\u1ea1i l\u01b0\u01a1ng<\/strong>:\n<ul style=\"list-style-type: circle;\">\n<li>K\u1ef3 t\u00ednh l\u01b0\u01a1ng c\u00f3 tham s\u1ed1 &#8220;\u0110\u1ebfn ng\u00e0y&#8221; &lt; 01\/01\/2026: \u00c1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf \u0111\u00e3 ch\u1ecdn l\u00fac l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, n\u1ebfu b\u1ea3ng l\u01b0\u01a1ng c\u0169 \u0111\u00e3 ch\u1ecdn ch\u01b0a ch\u1ecdn m\u1ee9c bi\u1ec3u thu\u1ebf th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ng\u1ea7m \u0111\u1ecbnh l\u00e0 bi\u1ec3u thu\u1ebf n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/li>\n<li>K\u1ef3 t\u00ednh l\u01b0\u01a1ng c\u00f3 tham s\u1ed1 &#8220;\u0110\u1ebfn ng\u00e0y&#8221; &gt; 01\/01\/2026: \u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf n\u0103m 2026 tr\u1edf \u0111i.<\/li>\n<\/ul>\n<\/li>\n<li>Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (05\/QTT-TNCN), th\u00ec t\u1ea1i ch\u1ec9 ti\u00eau <strong>[24] T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong> tr\u00ean t\u1edd khai c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean n\u0103m quy\u1ebft to\u00e1n thu\u1ebf:\n<ul style=\"list-style-type: circle;\">\n<li><strong>N\u1ebfu n\u0103m quy\u1ebft to\u00e1n thu\u1ebf &lt; 2025<\/strong>: T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean bi\u1ec3u thu\u1ebf n\u0103m 2025 tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/li>\n<li><strong>N\u1ebfu n\u0103m quy\u1ebft to\u00e1n thu\u1ebf &gt; 2025<\/strong>: T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean bi\u1ec3u thu\u1ebf n\u0103m 2026 tr\u1edf \u0111i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn nh\u1eefng c\u1ea3i ti\u1ebfn tr\u00ean MISA ASP K\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN: Kh\u00f4ng t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN theo lu\u1eadt 109\/2025\/QH15, hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026. Ph\u1ea1m vi \u00e1p d\u1ee5ng: T\u00ednh n\u0103ng \u00e1p&#8230;<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3597],"ht-kb-tag":[],"class_list":["post-56735","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r80-phat-hanh-ngay-07-02-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=56735"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56735\/revisions"}],"predecessor-version":[{"id":56759,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56735\/revisions\/56759"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=56735"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56735"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}