{ "id": 61294, "date": "2026-02-04T09:22:36", "date_gmt": "2026-02-04T02:22:36", "guid": { "rendered": "https:\/\/hbbgroup.net\/thuong-tet-bang-vang-hoac-hien-vat-co-phai-dong-thue-thu-nhap-ca-nhan-khong\/" }, "modified": "2026-02-04T09:22:36", "modified_gmt": "2026-02-04T02:22:36", "slug": "thuong-tet-bang-vang-hoac-hien-vat-co-phai-dong-thue-thu-nhap-ca-nhan-khong", "status": "publish", "type": "post", "link": "https:\/\/hbbgroup.net\/en_us\/thuong-tet-bang-vang-hoac-hien-vat-co-phai-dong-thue-thu-nhap-ca-nhan-khong\/", "title": { "rendered": "Th\u01b0\u1edfng T\u1ebft b\u1eb1ng v\u00e0ng ho\u1eb7c hi\u1ec7n v\u1eadt c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?" }, "content": { "rendered": "
\n

D\u1ecbp cu\u1ed1i n\u0103m l\u00e0 th\u1eddi gian nhi\u1ec1u doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng T\u1ebft cho nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ngo\u00e0i th\u01b0\u1edfng ti\u1ec1n, c\u00f3 nh\u1eefng doanh nghi\u1ec7p th\u01b0\u1edfng T\u1ebft cho nh\u00e2n vi\u00ean b\u1eb1ng v\u00e0ng hay hi\u1ec7n v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb kh\u00e1c.<\/p>\n

Kho\u1ea3n 1 \u0110i\u1ec1u 104 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh, th\u01b0\u1edfng l\u00e0 s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n ho\u1eb7c b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

Do \u0111\u00f3, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u0103n kho\u0103n, kho\u1ea3n th\u01b0\u1edfng T\u1ebft \u0111\u01b0\u1ee3c c\u00f4ng ty th\u01b0\u1edfng b\u1eb1ng v\u00e0ng, hi\u1ec7n v\u1eadt th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y, chia s\u1ebb v\u1edbi PV VietNamNet,<\/em> L\u00ea V\u0103n Tu\u1ea5n, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH K\u1ebf to\u00e1n Thu\u1ebf Keytas cho bi\u1ebft, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2026. Tuy nhi\u00ean, 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 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>\n

\"W-thuong<\/picture>
Khi \u0111\u01b0\u1ee3c c\u00f4ng ty th\u01b0\u1edfng T\u1ebft b\u1eb1ng v\u00e0ng ho\u1eb7c hi\u1ec7n v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u0103n kho\u0103n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng? \u1ea2nh: N.K<\/figcaption><\/figure>\n

Trong \u0111\u00f3, kho\u1ea3n 2, \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh: Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y, tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, bao g\u1ed3m:<\/p>\n

– Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

– Ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>\n

V\u1edbi quy \u0111\u1ecbnh n\u00e0y, \u00f4ng Tu\u1ea5n cho hay, th\u01b0\u1edfng T\u1ebft b\u1eb1ng v\u00e0ng ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.\u00a0<\/p>\n

Do \u0111\u00f3, v\u00e0ng ho\u1eb7c hi\u1ec7n v\u1eadt c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0ng ho\u1eb7c hi\u1ec7n v\u1eadt. Sau \u0111\u00f3, kho\u1ea3n thu nh\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c chi tr\u1ea3 trong th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

<\/picture><\/a> <\/p>\n
\n

Ti\u1ec1n th\u01b0\u1edfng T\u1ebft n\u0103m 2026 bao nhi\u00eau th\u00ec ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/a>S\u00e1t T\u1ebft Nguy\u00ean \u0111\u00e1n 2026, ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u0103n kho\u0103n ti\u1ec1n th\u01b0\u1edfng T\u1ebft bao nhi\u00eau s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00e1ch t\u00ednh thu\u1ebf kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng T\u1ebft th\u1ebf n\u00e0o tr\u01b0\u1edbc c\u00e1c quy \u0111\u1ecbnh m\u1edbi?<\/span><\/p>\n<\/div><\/div>", "protected": false }, "excerpt": { "rendered": "

D\u1ecbp cu\u1ed1i n\u0103m l\u00e0 th\u1eddi gian nhi\u1ec1u doanh nghi\u1ec7p \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng T\u1ebft cho nh\u00e2n vi\u00ean, ng\u01b0\u1eddi […]<\/p>", "protected": false }, "author": 5, "featured_media": 61296, "comment_status": "open", "ping_status": "open", "sticky": false, "template": "", "format": "standard", "meta": { "_acf_changed": false, "footnotes": "" }, "categories": [ 219 ], "tags": [], "class_list": [ "post-61294", "post", "type-post", "status-publish", "format-standard", "has-post-thumbnail", "hentry", "category-vang" ], "acf": [], "_links": { "self": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/posts\/61294", "targetHints": { "allow": [ "GET" ] } } ], "collection": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/posts" } ], "about": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/types\/post" } ], "author": [ { "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/users\/5" } ], "replies": [ { "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/comments?post=61294" } ], "version-history": [ { "count": 0, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/posts\/61294\/revisions" } ], "wp:featuredmedia": [ { "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/media\/61296" } ], "wp:attachment": [ { "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/media?parent=61294" } ], "wp:term": [ { "taxonomy": "category", "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/categories?post=61294" }, { "taxonomy": "post_tag", "embeddable": true, "href": "https:\/\/hbbgroup.net\/en_us\/wp-json\/wp\/v2\/tags?post=61294" } ], "curies": [ { "name": "wp", "href": "https:\/\/api.w.org\/{rel}", "templated": true } ] } }