{"id":9618,"date":"2025-03-24T15:20:44","date_gmt":"2025-03-24T08:20:44","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9618"},"modified":"2025-11-06T14:40:21","modified_gmt":"2025-11-06T07:40:21","slug":"so-sanh-thue-thu-nhap-ca-nhan-va-thue-thu-nhap-doanh-nghiep-hieu-ro-de-toi-uu-nghia-vu-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/so-sanh-thue-thu-nhap-ca-nhan-va-thue-thu-nhap-doanh-nghiep-hieu-ro-de-toi-uu-nghia-vu-thue\/","title":{"rendered":"So S\u00e1nh Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n V\u00e0 Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p \u2013 Hi\u1ec3u R\u00f5 \u0110\u1ec3 T\u1ed1i \u01afu Ngh\u0129a V\u1ee5 Thu\u1ebf"},"content":{"rendered":"

So S\u00e1nh Thu\u1ebf TNCN V\u00e0 Thu\u1ebf TNDN<\/h1>\n
Thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1eddi s\u1ed1ng c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. Trong \u0111\u00f3, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong> v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/strong> l\u00e0 hai lo\u1ea1i thu\u1ebf tr\u1ef1c thu quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p. V\u1eady hai lo\u1ea1i thu\u1ebf n\u00e0y c\u00f3 g\u00ec gi\u1ed1ng v\u00e0 kh\u00e1c nhau? H\u00e3y c\u00f9ng FTS<\/strong><\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm r\u00f5 h\u01a1n v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a b\u1ea1n.<\/div>\n
\n

<\/h2>\n

1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 g\u00ec?<\/strong><\/h2>\n
\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb c\u00e1c ngu\u1ed3n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kinh doanh, \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, tr\u00fang th\u01b0\u1edfng, ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN 2008 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung qua c\u00e1c n\u0103m), \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n

    \n
  • C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: C\u00f3 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n
      \n
    • C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: C\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n

      \u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a thu\u1ebf TNCN:<\/strong><\/p>\n

        \n
      • Thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n: T\u1ea1i Vi\u1ec7t Nam, thu\u1ebf su\u1ea5t TNCN dao \u0111\u1ed9ng t\u1eeb 5% \u0111\u1ebfn 35%, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
      • Gi\u1ea3m tr\u1eeb gia c\u1ea3nh: N\u0103m 2025, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (theo Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14).<\/li>\n
      • K\u1ef3 k\u00ea khai: Th\u01b0\u1eddng theo th\u00e1ng, qu\u00fd ho\u1eb7c quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m n\u1ebfu c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp.<\/li>\n<\/ul>\n
        \n

        <\/h2>\n

        2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 g\u00ec?<\/strong><\/h2>\n
        \n

        Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, l\u00e3i ti\u1ec1n g\u1eedi, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. Theo Lu\u1eadt Thu\u1ebf TNDN 2008 (s\u1eeda \u0111\u1ed5i 2013, 2014), \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n

          \n
        • Doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
        • H\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/li>\n<\/ul>\n

          \u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a thu\u1ebf TNDN:<\/strong><\/p>\n

            \n
          • Thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh: Th\u00f4ng th\u01b0\u1eddng l\u00e0 20% (c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y ng\u00e0nh ngh\u1ec1 ho\u1eb7c \u01b0u \u0111\u00e3i thu\u1ebf).<\/li>\n
          • C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf: Thu\u1ebf TNDN = (Thu nh\u1eadp t\u00ednh thu\u1ebf \u2013 Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KHCN) x Thu\u1ebf su\u1ea5t.<\/li>\n
          • K\u1ef3 k\u00ea khai: Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai t\u1ea1m t\u00ednh theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n h\u00e0ng n\u0103m.<\/li>\n<\/ul>\n

            \"\"<\/p>\n

            \n

            <\/h2>\n

            3. So s\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n

            \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng gi\u1eefa hai lo\u1ea1i thu\u1ebf n\u00e0y, h\u00e3y c\u00f9ng xem b\u1ea3ng so s\u00e1nh chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

            \"\"<\/p>\n

            \n

            \u0110i\u1ec3m gi\u1ed1ng nhau:<\/strong><\/p>\n

              \n
            • T\u00ednh ch\u1ea5t: C\u1ea3 hai \u0111\u1ec1u l\u00e0 thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp.<\/li>\n
            • M\u1ee5c ti\u00eau: \u0110\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/li>\n
            • Qu\u1ea3n l\u00fd: \u0110\u1ec1u do T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd.<\/li>\n<\/ul>\n

              \u0110i\u1ec3m kh\u00e1c bi\u1ec7t:<\/strong><\/p>\n

                \n
              • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Thu\u1ebf TNCN \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n, trong khi thu\u1ebf TNDN \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/li>\n
              • C\u00e1ch t\u00ednh thu\u1ebf: Thu\u1ebf TNCN c\u00f3 thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn, c\u00f2n thu\u1ebf TNDN th\u01b0\u1eddng c\u00f3 thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh.<\/li>\n
              • Gi\u1ea3m tr\u1eeb: Thu\u1ebf TNCN c\u00f3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u00f2n thu\u1ebf TNDN t\u1eadp trung v\u00e0o kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n
                \n

                <\/h2>\n

                4. L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c hi\u1ec3u r\u00f5 thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN<\/strong><\/h2>\n
                \n

                Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf TNCN v\u00e0 thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c:<\/p>\n

                  \n
                • \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: T\u1ed1i \u01b0u h\u00f3a c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, b\u1ea3o hi\u1ec3m, t\u1eeb thi\u1ec7n \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n
                • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p: T\u1eadn d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf, kh\u1ea5u tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh.<\/li>\n
                • Tr\u00e1nh sai s\u00f3t: \u0110\u1ea3m b\u1ea3o k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, tr\u00e1nh b\u1ecb ph\u1ea1t do vi ph\u1ea1m quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n
                  \n

                  <\/h2>\n

                  5. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai thu\u1ebf<\/strong><\/h2>\n
                  \n

                  \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN:<\/strong><\/p>\n

                    \n
                  • Ki\u1ec3m tra k\u1ef9 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (BHXH, BHYT, BHTN).<\/li>\n
                  • N\u1ebfu c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp, c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/li>\n
                  • S\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf online nh\u01b0 c\u1ee7a LuatVietnam ho\u1eb7c Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt \u0111\u1ec3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c<\/li>\n<\/ul>\n

                    \u0110\u1ed1i v\u1edbi thu\u1ebf TNDN<\/strong>:<\/p>\n

                      \n
                    • \u0110\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li>\n
                    • Theo d\u00f5i c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c ng\u00e0nh ngh\u1ec1 nh\u01b0 n\u00f4ng nghi\u1ec7p, c\u00f4ng ngh\u1ec7 cao.<\/li>\n
                    • N\u1ed9p thu\u1ebf t\u1ea1m t\u00ednh \u0111\u00fang h\u1ea1n theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ea7y \u0111\u1ee7 v\u00e0o cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n
                      \n

                      <\/h2>\n

                      6. K\u1ebft lu\u1eadn<\/strong><\/h2>\n
                      \n

                      Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 hai lo\u1ea1i thu\u1ebf quan tr\u1ecdng, \u0111\u00f3ng vai tr\u00f2 l\u1edbn trong vi\u1ec7c \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i. Vi\u1ec7c n\u1eafm r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng gi\u1eefa hai lo\u1ea1i thu\u1ebf n\u00e0y s\u1ebd gi\u00fap c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

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

                      So S\u00e1nh Thu\u1ebf TNCN V\u00e0 Thu\u1ebf TNDN Thu\u1ebf l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u1eddi s\u1ed1ng c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam. Trong \u0111\u00f3, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 hai lo\u1ea1i thu\u1ebf tr\u1ef1c thu quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn […]<\/p>\n","protected":false},"featured_media":13426,"template":"","article_category":[10],"class_list":["post-9618","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\/9618","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\/13426"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9618"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}