{"id":1160,"date":"2025-11-21T11:22:01","date_gmt":"2025-11-21T04:22:01","guid":{"rendered":"https:\/\/tin-associates.com.vn\/?p=1160"},"modified":"2025-11-21T11:22:01","modified_gmt":"2025-11-21T04:22:01","slug":"nghi-quyet-110-2025-ubtvqh15-dieu-chinh-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/tin-associates.com.vn\/vi\/nghi-quyet-110-2025-ubtvqh15-dieu-chinh-muc-giam-tru-gia-canh-cua-thue-thu-nhap-ca-nhan\/","title":{"rendered":"NGH\u1eca QUY\u1ebeT 110\/2025\/UBTVQH15 \u0110I\u1ec0U CH\u1ec8NH M\u1ee8C GI\u1ea2M TR\u1eea GIA C\u1ea2NH C\u1ee6A THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N"},"content":{"rendered":"<p style=\"text-align: justify;\">Giai \u0111o\u1ea1n 2020 &#8211; 2025 ch\u1ee9ng ki\u1ebfn bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf l\u1edbn sau \u0111\u1ea1i d\u1ecbch v\u00e0 \u00e1p l\u1ef1c l\u1ea1m ph\u00e1t to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i ch\u1ecbu c\u00e0ng ng\u00e0y c\u00e0ng nhi\u1ec1u \u00e1p l\u1ef1c t\u1eeb bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 v\u00e0 chi ph\u00ed sinh ho\u1ea1t leo thang, c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 b\u1ed9c l\u1ed9 nhi\u1ec1u b\u1ea5t c\u1eadp, kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n. Tr\u01b0\u1edbc t\u00ecnh h\u00ecnh tr\u00ean, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 k\u1ecbp th\u1eddi ban h\u00e0nh Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 v\u00e0o ng\u00e0y 17\/10\/2025, ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u00e2y \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ee3t \u0111i\u1ec1u ch\u1ec9nh ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t v\u1ec1 thu\u1ebf TNCN trong v\u00f2ng 5 n\u0103m qua (k\u1ec3 t\u1eeb Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14).<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb quy\u1ebft n\u00e0y \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng m\u1ea1nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, c\u1ee5 th\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li>M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m). T\u0103ng g\u1ea7n 41% so v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/li>\n<li>M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. T\u0103ng g\u1ea7n 41% so v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169 t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3 v\u1ec1 s\u1ef1 kh\u00e1c nhau gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c v\u00ed d\u1ee5 th\u00f4ng qua b\u1ea3ng sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 140px;\">\n<tbody>\n<tr style=\"height: 92px;\">\n<td style=\"width: 20%; text-align: center; height: 92px;\"><strong>M\u1ee9c l\u01b0\u01a1ng<\/strong><\/p>\n<p>(Gross)<\/td>\n<td style=\"width: 20%; text-align: center; height: 92px;\"><strong>Gi\u1ea3m tr\u1eeb ph\u1ee5 thu\u1ed9c<\/strong><\/td>\n<td style=\"width: 20%; text-align: center; height: 92px;\"><strong>S\u1ed1 ti\u1ec1n thu\u1ebf quy \u0111\u1ecbnh c\u0169<\/strong><\/td>\n<td style=\"width: 20%; text-align: center; height: 92px;\"><strong>S\u1ed1 ti\u1ec1n thu\u1ebf quy \u0111\u1ecbnh m\u1edbi<\/strong><\/td>\n<td style=\"width: 20%; text-align: center; height: 92px;\"><strong>Ch\u00eanh l\u1ec7ch<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 20%; text-align: center; height: 24px;\">20.000.000\/th\u00e1ng<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">1 ng\u01b0\u1eddi<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">125.000<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">0<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">125.000<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 20%; text-align: center; height: 24px;\">40.000.000\/th\u00e1ng<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">1 ng\u01b0\u1eddi<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">2.430.000<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">1.365.000<\/td>\n<td style=\"width: 20%; text-align: center; height: 24px;\">1.065.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Theo b\u1ea3ng tr\u00ean c\u00f3 th\u1ec3 th\u1ea5y, \u1edf tr\u01b0\u1eddng h\u1ee3p 1 (L\u01b0\u01a1ng 20 tri\u1ec7u, nu\u00f4i 1 con, thu\u1ed9c nh\u00f3m thu nh\u1eadp trung b\u00ecnh &#8211; th\u1ea5p), ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u00e2y v\u1eabn ph\u1ea3i \u0111\u00f3ng m\u1ed9t kho\u1ea3n nh\u1ecf, nh\u01b0ng v\u1edbi quy \u0111\u1ecbnh m\u1edbi, h\u1ecd ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p style=\"text-align: justify;\">\u1ede tr\u01b0\u1eddng h\u1ee3p 2 (L\u01b0\u01a1ng 40 tri\u1ec7u, 2 con, thu\u1ed9c nh\u00f3m trung l\u01b0u), s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i \u0111\u00f3ng gi\u1ea3m t\u1edbi g\u1ea7n 44%. \u0110\u00e2y l\u00e0 nh\u00f3m ch\u1ecbu \u00e1p l\u1ef1c chi ti\u00eau l\u1edbn nh\u1ea5t t\u1ea1i c\u00e1c th\u00e0nh ph\u1ed1 l\u1edbn, v\u00e0 m\u1ee9c gi\u1ea3m n\u00e0y gi\u00fap h\u1ecd ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n ti\u1ec1n kh\u00f4ng nh\u1ecf.<\/p>\n<p style=\"text-align: justify;\">N\u00f3i t\u00f3m l\u1ea1i, Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt v\u1ec1 \u0111\u1ecbnh m\u1ee9c t\u00e0i ch\u00ednh, m\u00e0 l\u00e0 b\u01b0\u1edbc \u0111i thi\u1ebft th\u1ef1c nh\u1eb1m \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i trong b\u1ed1i c\u1ea3nh kinh t\u1ebf bi\u1ebfn \u0111\u1ed9ng. Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026 s\u1ebd gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c t\u00e0i ch\u00ednh cho ng\u01b0\u1eddi l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng, \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 t\u1ea1o t\u00e2m l\u00fd ph\u1ea5n kh\u1edfi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng g\u00f3p v\u00e0o chu k\u1ef3 ph\u00e1t tri\u1ec3n kinh t\u1ebf m\u1edbi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Giai \u0111o\u1ea1n 2020 &#8211; 2025 ch\u1ee9ng ki\u1ebfn bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf l\u1edbn sau \u0111\u1ea1i d\u1ecbch v\u00e0 \u00e1p l\u1ef1c l\u1ea1m ph\u00e1t to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i ch\u1ecbu c\u00e0ng ng\u00e0y c\u00e0ng nhi\u1ec1u \u00e1p l\u1ef1c t\u1eeb bi\u1ebfn \u0111\u1ed9ng gi\u00e1 c\u1ea3 v\u00e0 chi ph\u00ed sinh ho\u1ea1t leo thang, c\u00e1c quy \u0111\u1ecbnh c\u0169 v\u1ec1 thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1160","post","type-post","status-publish","format-standard","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/posts\/1160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=1160"}],"version-history":[{"count":1,"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/posts\/1160\/revisions"}],"predecessor-version":[{"id":1161,"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/posts\/1160\/revisions\/1161"}],"wp:attachment":[{"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=1160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=1160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tin-associates.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=1160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}