{"id":12294,"date":"2025-09-18T11:26:00","date_gmt":"2025-09-18T04:26:00","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9894"},"modified":"2025-11-06T13:33:20","modified_gmt":"2025-11-06T06:33:20","slug":"huong-dan-dang-ky-giam-tru-gia-canh-nguoi-phu-thuoc-moi-nhat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/huong-dan-dang-ky-giam-tru-gia-canh-nguoi-phu-thuoc-moi-nhat\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p>K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 \u0111ang \u0111\u1ebfn g\u1ea7n, v\u00e0 m\u1ed9t trong nh\u1eefng v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p nh\u1ea5t ch\u00ednh l\u00e0 th\u1ee7 t\u1ee5c\u00a0<strong>\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong>. V\u1eady c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 g\u00ec, m\u1ee9c gi\u1ea3m tr\u1eeb \u00e1p d\u1ee5ng ra sao v\u00e0 c\u00e1ch \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, gi\u00fap k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng y\u00ean t\u00e2m th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh sai s\u00f3t khi k\u00ea khai thu\u1ebf.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9897\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/09\/thiet-ke-chua-co-ten-16.png\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh\n\" width=\"1500\" height=\"900\" \/><\/p>\n<h2 id=\"h_966194807441511744179743525\"><strong><span lang=\"vi\">1. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m nh\u1eefng ai?<\/span><\/strong><\/h2>\n<p><span lang=\"vi\">C\u0103n c\u1ee9 theo \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 bao g\u1ed3m:<\/span><\/p>\n<h3 id=\"h_578193439446301744179749315\"><strong><span lang=\"vi\">1.1. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/h3>\n<p><span lang=\"vi\">Con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang (c\u1ee7a v\u1ee3 ho\u1eb7c c\u1ee7a ch\u1ed3ng) v\u00e0 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul>\n<li><span lang=\"vi\">D\u01b0\u1edbi 18 tu\u1ed5i (T\u00ednh tu\u1ed5i \u0111\u1ee7 theo th\u00e1ng).<\/span><\/li>\n<li><span lang=\"vi\">T\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean nh\u01b0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t nh\u01b0 b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span lang=\"vi\">Con \u0111ang theo h\u1ecdc t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i \u1edf c\u00e1c b\u1eadc: \u0110\u1ea1i h\u1ecdc, Cao \u0110\u1eb3ng, Trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p con 18 tu\u1ed5i tr\u1edf l\u00ean h\u1ecdc b\u1eadc Trung h\u1ecdc Ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi \u0110\u1ea1i h\u1ecdc) kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n trong th\u00e1ng t\u00ednh trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h3 id=\"h_477184045450881744179755300\"><strong><span lang=\"vi\">1.2. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/h3>\n<p><span lang=\"vi\">Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c ngo\u00e0i con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p><span lang=\"vi\">&#8211; V\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m \u0111, e, Kho\u1ea3n 1, \u0110i\u1ec1u 9,\u00a0<a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=169566\" target=\"_blank\" rel=\"nofollow noopener\"><strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong><\/a>.<\/span><\/p>\n<p><span lang=\"vi\">&#8211; Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb; cha v\u1ee3, m\u1eb9 v\u1ee3 ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng; cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m \u0111, e, Kho\u1ea3n 1, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/span><\/p>\n<p><span lang=\"vi\">&#8211; Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span lang=\"vi\">Anh\/ch\u1ecb\/em ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><span lang=\"vi\">\u00d4ng\/b\u00e0 n\u1ed9i, \u00f4ng\/b\u00e0 ngo\u1ea1i, c\u00f4\/d\u00ec\/c\u1eadu\/ch\u00fa\/b\u00e1c ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<li><span lang=\"vi\">Ch\u00e1u ru\u1ed9t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 con c\u1ee7a anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t.<\/span><\/li>\n<li><span lang=\"vi\">Ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h2 id=\"h_824491028455211744179760852\"><strong><span lang=\"vi\">2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 tr\u1edf th\u00e0nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h2>\n<p><span lang=\"vi\">C\u0103n c\u1ee9 theo\u00a0<strong>\u0110i\u1ec3m \u0111, e, Kho\u1ea3n 1, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau \u1edf m\u1ee5c 1 n\u00eau tr\u00ean tr\u1edf th\u00e0nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span lang=\"vi\">&#8211; L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng nh\u01b0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>\n<ul>\n<li><span lang=\"vi\">B\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng: Thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi m\u1eafc b\u1ec7nh kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng nh\u01b0 c\u00e1c b\u1ec7nh AIDS, suy th\u1eadn m\u00e3n t\u00ednh, ung th\u01b0,..<\/span><\/li>\n<li><span lang=\"vi\">Kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n m\u1ed7i th\u00e1ng trong n\u0103m (t\u00ednh t\u1ed5ng thu nh\u1eadp t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span lang=\"vi\">&#8211; L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n m\u1ed7i th\u00e1ng trong n\u0103m (t\u00ednh t\u1ed5ng thu nh\u1eadp t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h2 id=\"h_150434768461491744179767513\"><strong><span lang=\"vi\">3. H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/strong><\/h2>\n<p><span lang=\"vi\">\u0110\u1ec3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, b\u1ea1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 id=\"h_678345727467561744179774755\"><strong><span lang=\"vi\">3.1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h3>\n<p><span lang=\"vi\">&#8211; Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ed9p cho doanh nghi\u1ec7p nh\u1eefng gi\u1ea5y t\u1edd sau:<\/span><\/p>\n<ul>\n<li><span lang=\"vi\">V\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li><span lang=\"vi\">Gi\u1ea5y t\u1edd ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: B\u1ea3n sao CCCD\/CMTND, h\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li><span lang=\"vi\">H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/li>\n<\/ul>\n<p><span lang=\"vi\">&#8211; Doanh nghi\u1ec7p n\u1ed9p cho c\u01a1 quan thu\u1ebf nh\u1eefng gi\u1ea5y t\u1edd sau:<\/span><\/p>\n<ul>\n<li><span lang=\"vi\">T\u1ed5ng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li><span lang=\"vi\">T\u1edd khai \u0111\u0103ng k\u00fd t\u1ed5ng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: M\u1eabu 20-\u0110K-TH-TCT ho\u1eb7c M\u1eabu 02TH cho C\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 id=\"h_947620065472101744179781569\"><strong><span lang=\"vi\">3.2. C\u00e1c b\u01b0\u1edbc \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h3>\n<h4><strong><span lang=\"vi\">B\u01b0\u1edbc 1<\/span><span lang=\"vi\">: B\u1ea1n \u0111\u0103ng k\u00fd, n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h4>\n<p><span lang=\"vi\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng qua t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ho\u1eb7c n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9895\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2025\/09\/th1-b1.webp\" alt=\"\" width=\"957\" height=\"336\" \/><\/p>\n<h4><strong><span lang=\"vi\">B\u01b0\u1edbc 2:\u00a0<\/span><span lang=\"vi\">C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn<\/span><\/strong><\/h4>\n<ul>\n<li><span lang=\"vi\"><strong>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp<\/strong>: C\u00e1n b\u1ed9 thu\u1ebf ti\u1ebfp nh\u1eadn, \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian v\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span lang=\"vi\"><strong>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh<\/strong>: C\u00e1n b\u1ed9 thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span lang=\"vi\"><strong>Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/strong>: C\u00e1n b\u1ed9 thu\u1ebf ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h3 id=\"h_994764278476631744179787349\"><strong><span lang=\"vi\">3.3. Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h3>\n<p><span lang=\"vi\">Theo C\u00f4ng v\u0103n 5054\/TCT-DNNCN c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 trong v\u00f2ng 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<h2 id=\"h_624295439480911744179796779\"><strong><span lang=\"vi\">4. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1eeb 01\/7\/2024<\/span><\/strong><\/h2>\n<p><span lang=\"vi\">Ng\u00e0y 30\/6\/2024, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 73\/2024\/N\u0110-CP \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1eeb 1,8 tri\u1ec7u \u0111\u1ed3ng l\u00ean 2,34 tri\u1ec7u \u0111\u1ed3ng t\u1eeb ng\u00e0y 01\/7\/2024.<\/span><\/p>\n<p><span lang=\"vi\">Theo \u0111\u00f3, khi \u00e1p d\u1ee5ng t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf, thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u1ebd t\u0103ng. Tuy nhi\u00ean, hi\u1ec7n nay ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<p><span lang=\"vi\">V\u00ec v\u1eady, C\u0103n c\u1ee9 theo \u0110i\u1ec1u 19, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh:<\/span><\/p>\n<p><span lang=\"vi\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/p>\n<p><span lang=\"vi\">M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p><span lang=\"vi\">Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2024. \u0110\u1ec3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u0111i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 nh\u1eefng c\u00e1ch \u0111\u0103ng k\u00fd \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<div class=\"lwptoc lwptoc-autoWidth lwptoc-baseItems lwptoc-light lwptoc-notInherit\" data-smooth-scroll=\"1\" data-smooth-scroll-offset=\"120\" data-lwptoc-initialized=\"1\">\n<div class=\"lwptoc_i\">\n<h2><strong><span id=\"6_Luu_y_khi_dang_ky_nguoi_phu_thuoc_giam_tru_gia_canh\">5 L\u01b0u \u00fd khi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/strong><\/h2>\n<p data-start=\"230\" data-end=\"331\">Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng sau:<\/p>\n<ul data-start=\"333\" data-end=\"1574\">\n<li data-start=\"333\" data-end=\"440\">\n<p data-start=\"335\" data-end=\"440\">Th\u1eddi \u0111i\u1ec3m t\u00ednh gi\u1ea3m tr\u1eeb: Gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n<\/li>\n<li data-start=\"333\" data-end=\"440\">\n<p data-start=\"335\" data-end=\"440\">Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb trong n\u0103m, k\u1ec3 c\u1ea3 khi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<\/li>\n<li data-start=\"638\" data-end=\"1067\">\n<p data-start=\"640\" data-end=\"698\">\u0110\u0103ng k\u00fd sau th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng:<\/p>\n<ul data-start=\"701\" data-end=\"1067\">\n<li data-start=\"701\" data-end=\"900\">\n<p data-start=\"703\" data-end=\"900\">N\u1ebfu t\u1ea1i M\u1eabu 20\/\u0110K ho\u1eb7c 07\/\u0110K-NPT-TNCN khai \u0111\u00fang th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf (QTT), v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo th\u1ef1c t\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u0103ng k\u00fd l\u1ea1i.<\/p>\n<\/li>\n<li data-start=\"903\" data-end=\"1067\">\n<p data-start=\"905\" data-end=\"1067\">N\u1ebfu khai sau th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh th\u00ec khi QTT, c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i tr\u00ean m\u1eabu 20\/\u0110K ho\u1eb7c 07\/\u0110K-NPT-TNCN v\u00e0 n\u1ed9p k\u00e8m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"1069\" data-end=\"1332\">N\u1ebfu trong n\u0103m t\u00ednh thu\u1ebf ch\u01b0a k\u1ecbp \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi quy\u1ebft to\u00e1n, v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i ph\u1ee5 l\u1ee5c 05-3\/BK-QTT-TNCN.<\/li>\n<li data-start=\"1334\" data-end=\"1574\">\n<p data-start=\"1336\" data-end=\"1574\">\u0110\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n kh\u00e1c (anh\/ch\u1ecb\/em ru\u1ed9t, \u00f4ng b\u00e0, c\u00f4\/d\u00ec, ch\u00fa\/b\u00e1c, c\u1eadu\u2026): Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ch\u1eadm nh\u1ea5t l\u00e0 31\/12 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu \u0111\u0103ng k\u00fd sau th\u1eddi h\u1ea1n n\u00e0y, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00f3.<\/p>\n<\/li>\n<\/ul>\n<h2><strong><span id=\"7_Giai_dap_mot_so_cau_hoi_ve_dang_ky_nguoi_phu_thuoc\">6. Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi v\u1ec1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h2>\n<p><strong>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 l\u00e0m g\u00ec?<\/strong><\/p>\n<p>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Vi\u1ec7c n\u00e0y gi\u00fap:<\/p>\n<ul>\n<li aria-level=\"1\">Gi\u1ea3m s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p do ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1 xu\u1ed1ng.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh n\u1ed9p th\u1eeba ho\u1eb7c thi\u1ebfu.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi th\u00e2n.<\/li>\n<\/ul>\n<p><strong>C\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd bao nhi\u00eau ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m?<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00f9ng m\u1ed9t n\u0103m t\u00ednh thu\u1ebf. N\u1ebfu c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng nu\u00f4i d\u01b0\u1ee1ng m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u00e1c b\u00ean c\u1ea7n t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng ra \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb.<\/p>\n<p>Nh\u01b0 v\u1eady, kh\u00f4ng c\u00f3 gi\u1edbi h\u1ea1n s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd. Ch\u1ec9 c\u1ea7n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c thu\u1ed9c \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho to\u00e0n b\u1ed9 nh\u1eefng ng\u01b0\u1eddi \u0111\u00f3.<\/p>\n<p><strong>Ph\u1ea3i l\u00e0m g\u00ec n\u1ebfu c\u00f3 thay \u0111\u1ed5i trong t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c?<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft h.2 \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, Khi c\u00f3 thay \u0111\u1ed5i (t\u0103ng, gi\u1ea3m) v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 n\u1ed9p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: trong v\u00f2ng ba (03) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/p>\n<h2><strong><span id=\"Ket_luan\">K\u1ebft lu\u1eadn<\/span><\/strong><\/h2>\n<p>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 m\u1ed9t ch\u00ednh s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf TNCN m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p khi m\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 v\u01b0\u1ee3t qu\u00e1 m\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n , ch\u00ednh s\u00e1ch n\u00e0y g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi g\u1eb7p kh\u00f3 kh\u0103n. FTS hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd l\u00e0 m\u1ed9t t\u00e0i li\u1ec7u tham kh\u1ea3o h\u1eefu \u00edch gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n<div dir=\"auto\">M\u1ecdi th\u1eafc m\u1eafc xin li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/div>\n<div dir=\"auto\">________________________________________<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" alt=\"\ud83c\udfe2\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t36\/3\/16\/1f3e2.png\" data-ll-status=\"loaded\" \/><\/span>\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfc\/3\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfc\/3\/16\/1f4e7.png\" data-ll-status=\"loaded\" \/><\/span>Email: info@fts.com.vn<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8b\/3\/16\/1f4de.png\" alt=\"\ud83d\udcde\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t8b\/3\/16\/1f4de.png\" data-ll-status=\"loaded\" \/><\/span>Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" data-ll-status=\"loaded\" \/><\/span>Website:\u00a0<span class=\"html-span xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n x18oe1m7 x1sy0etr xstzfhl x972fbf x10w94by x1qhh985 x14e42zd x9f619 x1ypdohk xt0psk2 x3ct3a4 xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"https:\/\/l.facebook.com\/l.php?u=http%3A%2F%2Ffts.com.vn%2F%3Ffbclid%3DIwZXh0bgNhZW0CMTAAYnJpZBExRG9WUWh6M3dDdGtQMk10ZgEeD-uLUFQc_V7DYfl71_bOeq-7isGh_JylL5bVTpKOw4X97D03avLJyxe6zyc_aem_AhIQ7CKbbHb_SnoW973JgA&amp;h=AT1012UDJ9CocT6a1I-K1WbqfmXeuWkMyC-UOmFVksPCZ6Q1_IuOYCWFbFqZoyFWdeKyxpYIki8MGvp4w6HLoMqB1IqyxPpea94Judeo6-CZpl1wRrkvmArBhj94hBTjhribIhl8_YBa6V8l&amp;__tn__=-UK-R&amp;c[0]=AT1i0uf7aNhB6Q6JIrymxV_zi_GWglK-CzDw7po988air01HkrRn6HGXiZTHIsslDm3-pWnFfy5I7voq3wiH-ivGPtDUZKXLcSuhjco_cZzgFBc_pmGgSAD_Wmp6SDDhkkgcF-DgVdRV6rIsxhYrj3nM_tOQFYkm8X2yLFz70tRXIjy_UH4u4eF15EdXThWZ_XqYMQlmwewwCzjwvPxWJOri\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">fts.com.vn<\/a><\/span><\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" data-ll-status=\"loaded\" \/><\/span>Linkedln:\u00a0<span class=\"html-span xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n x18oe1m7 x1sy0etr xstzfhl x972fbf x10w94by x1qhh985 x14e42zd x9f619 x1ypdohk xt0psk2 x3ct3a4 xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"https:\/\/www.linkedin.com\/company\/first-trust-solution\/?fbclid=IwZXh0bgNhZW0CMTAAYnJpZBExRG9WUWh6M3dDdGtQMk10ZgEe1rYQygpjJOQQc6dROUZXK0e_KiwPBjN-LYsyYkxndImg5m5X_bVi1diumvs_aem_tYBVeJlyzbMFy7IebUSUYQ\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/span><\/div>\n<div dir=\"auto\"><span class=\"html-span xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xm2jcoa x1mpyi22 xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr x15mokao x1ga7v0g x16uus16 xbiv7yw entered litespeed-loaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" alt=\"\ud83c\udf10\" width=\"16\" height=\"16\" data-lazyloaded=\"1\" data-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/te8\/3\/16\/1f310.png\" data-ll-status=\"loaded\" \/><\/span>Zalo:\u00a0<span class=\"html-span xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl x1hl2dhg x16tdsg8 x1vvkbs\"><a class=\"x1i10hfl xjbqb8w x1ejq31n x18oe1m7 x1sy0etr xstzfhl x972fbf x10w94by x1qhh985 x14e42zd x9f619 x1ypdohk xt0psk2 x3ct3a4 xdj266r x14z9mp xat24cr x1lziwak xexx8yu xyri2b x18d9i69 x1c1uobl x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz xkrqix3 x1sur9pj x1fey0fg x1s688f\" tabindex=\"0\" role=\"link\" href=\"https:\/\/l.facebook.com\/l.php?u=https%3A%2F%2Fzalo.me%2Ffirsttrustsolution%3Ffbclid%3DIwZXh0bgNhZW0CMTAAYnJpZBExRG9WUWh6M3dDdGtQMk10ZgEel86fhUpl5f4XjVdIZOjNg9P5sOfC1FfV6rMUfI4VrDcV2AoScE32yxQksNI_aem_A9OpDRKH6Q6-zbiiCCGYuA&amp;h=AT1SGL8ZhWrIkxfOPvzW-3aRGk0WLZiv_3mXnZKL78MQNnJz08Iw_kEYbX7F0mIW7PmpYRjHsy3blGxJSiug_wjUEgwupj-C6JB-CUJsUII8teremCBhctUi4PLo8w90tfcTB7kLpgfFjeVE&amp;__tn__=-UK-R&amp;c[0]=AT1i0uf7aNhB6Q6JIrymxV_zi_GWglK-CzDw7po988air01HkrRn6HGXiZTHIsslDm3-pWnFfy5I7voq3wiH-ivGPtDUZKXLcSuhjco_cZzgFBc_pmGgSAD_Wmp6SDDhkkgcF-DgVdRV6rIsxhYrj3nM_tOQFYkm8X2yLFz70tRXIjy_UH4u4eF15EdXThWZ_XqYMQlmwewwCzjwvPxWJOri\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/zalo.me\/firsttrustsolution<\/a><\/span><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 \u0111ang \u0111\u1ebfn g\u1ea7n, v\u00e0 m\u1ed9t trong nh\u1eefng v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p nh\u1ea5t ch\u00ednh l\u00e0 th\u1ee7 t\u1ee5c\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh. V\u1eady c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 g\u00ec, m\u1ee9c gi\u1ea3m tr\u1eeb \u00e1p d\u1ee5ng ra sao v\u00e0 c\u00e1ch \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft [&hellip;]<\/p>\n","protected":false},"featured_media":13408,"template":"","article_category":[10],"class_list":["post-12294","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/12294","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13408"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=12294"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=12294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}