{"id":2312,"date":"2025-11-12T23:54:51","date_gmt":"2025-11-12T16:54:51","guid":{"rendered":"https:\/\/hrconcy.vn\/?p=2312"},"modified":"2025-11-12T23:57:21","modified_gmt":"2025-11-12T16:57:21","slug":"giam-tru-gia-canh-thu-tncn-tang-2026","status":"publish","type":"post","link":"https:\/\/hrconcy.vn\/vi\/giam-tru-gia-canh-thu-tncn-tang-2026\/","title":{"rendered":"Tin vui cho d\u00e2n c\u00f4ng s\u1edf: M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN t\u0103ng t\u1eeb 1\/1\/2026"},"content":{"rendered":"

N\u1ebfu b\u1ea1n l\u00e0 nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng hay \u0111ang tr\u1ef1c ti\u1ebfp n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong> m\u1ed7i th\u00e1ng, th\u00ec \u0111\u00e2y ch\u1eafc ch\u1eafn l\u00e0 tin vui \u0111\u1ea7u n\u0103m 2026<\/strong>.<\/span>
Ng\u00e0y 10\/10\/2025<\/strong>, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15<\/strong> v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>, \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026<\/strong>.<\/span><\/p>\n

\"M\u1ee9c
M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN t\u0103ng t\u1eeb 1\/1\/2026<\/figcaption><\/figure>\n
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\ud83d\udd39 1. M\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi \u2013 cao h\u01a1n, c\u00f4ng b\u1eb1ng h\u01a1n<\/strong><\/span><\/h3>\n

Theo ngh\u1ecb quy\u1ebft, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n

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    \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong> t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> t\u0103ng l\u00ean 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/p>\n<\/li>\n

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    \u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/strong> t\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong> t\u0103ng l\u00ean 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>.<\/span><\/p>\n<\/li>\n<\/ul>\n

    \u0110\u00e2y l\u00e0 l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ea7u ti\u00ean k\u1ec3 t\u1eeb n\u0103m 2020<\/strong>, sau khi Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf TNCN s\u1eeda \u0111\u1ed5i. V\u1edbi m\u1ee9c t\u0103ng n\u00e0y, thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3, gi\u00fap h\u1ecd gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c nhi\u1ec1u h\u01a1n ph\u1ea7n thu nh\u1eadp c\u1ee7a m\u00ecnh<\/strong> trong b\u1ed1i c\u1ea3nh gi\u00e1 c\u1ea3 sinh ho\u1ea1t ng\u00e0y c\u00e0ng t\u0103ng.<\/span><\/p>\n

    \"Gi\u1ea3m
    Gi\u1ea3m tr\u1eeb gia c\u1ea3nh 2026<\/figcaption><\/figure>\n
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    \ud83d\udd39 2. T\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n

    M\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u00fd<\/strong>, ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf chi ph\u00ed sinh ho\u1ea1t hi\u1ec7n nay<\/strong>. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u00e2y l\u00e0 \u201ckho\u1ea3ng th\u1edf t\u00e0i ch\u00ednh\u201d<\/strong> trong giai \u0111o\u1ea1n \u00e1p l\u1ef1c kinh t\u1ebf cao, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u00f3m nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, gi\u00e1o vi\u00ean, chuy\u00ean vi\u00ean h\u00e0nh ch\u00ednh, k\u1ebf to\u00e1n\u2026<\/span><\/p>\n

    V\u00ed d\u1ee5:<\/span><\/p>\n

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      M\u1ed9t nh\u00e2n vi\u00ean \u0111\u1ed9c th\u00e2n thu nh\u1eadp 20 tri\u1ec7u\/th\u00e1ng: tr\u01b0\u1edbc \u0111\u00e2y ch\u1ecbu thu\u1ebf tr\u00ean 9 tri\u1ec7u, nay ch\u1ec9 ch\u1ecbu tr\u00ean 4,5 tri\u1ec7u \u2192 gi\u1ea3m kho\u1ea3ng 50% ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>.<\/span><\/p>\n<\/li>\n

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      Ng\u01b0\u1eddi c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf ch\u1ec9 c\u00f2n kho\u1ea3ng 3 tri\u1ec7u\/th\u00e1ng<\/strong>, g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n ph\u1ea3i n\u1ed9p thu\u1ebf n\u1ebfu thu nh\u1eadp \u1edf m\u1ee9c trung b\u00ecnh.<\/span><\/p>\n<\/li>\n<\/ul>\n

      V\u1edbi doanh nghi\u1ec7p, quy \u0111\u1ecbnh m\u1edbi c\u0169ng gi\u00fap t\u0103ng m\u1ee9c \u0111\u1ed9 h\u00e0i l\u00f2ng v\u00e0 g\u1eafn b\u00f3 c\u1ee7a nh\u00e2n vi\u00ean<\/strong>, g\u00f3p ph\u1ea7n c\u1ea3i thi\u1ec7n ch\u1ec9 s\u1ed1 Employee Satisfaction<\/strong> \u2013 y\u1ebfu t\u1ed1 m\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang ch\u00fa tr\u1ecdng trong chi\u1ebfn l\u01b0\u1ee3c nh\u00e2n s\u1ef1 giai \u0111o\u1ea1n 2026\u20132030.<\/span><\/p>\n

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      \ud83d\udd39 3. V\u00ec sao c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh?<\/strong><\/span><\/h3>\n

      Trong 5 n\u0103m qua (2020\u20132025), m\u1eb7t b\u1eb1ng gi\u00e1 sinh ho\u1ea1t t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 t\u0103ng m\u1ea1nh, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u00e0 \u1edf, th\u1ef1c ph\u1ea9m, gi\u00e1o d\u1ee5c, y t\u1ebf<\/strong>.<\/span>
      M\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 (11 tri\u1ec7u \u0111\u1ed3ng v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng) kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf chi ti\u00eau c\u1ee7a ng\u01b0\u1eddi d\u00e2n, khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi r\u01a1i v\u00e0o di\u1ec7n n\u1ed9p thu\u1ebf d\u00f9 thu nh\u1eadp ch\u1ec9 \u0111\u1ee7 trang tr\u1ea3i cu\u1ed9c s\u1ed1ng.<\/span><\/p>\n

      Theo c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh, vi\u1ec7c t\u0103ng gi\u1ea3m tr\u1eeb n\u00e0y s\u1ebd:<\/span><\/p>\n