{"id":994,"date":"2015-07-09T06:48:54","date_gmt":"2015-07-09T06:48:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=994"},"modified":"2015-08-18T04:38:30","modified_gmt":"2015-08-18T04:38:30","slug":"doi-tuong-nop-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=994","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1001\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/\u0111\u1ed1i-t\u01b0\u1ee3ng-n\u1ed9p-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n.gif\" alt=\"\u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - \u1ea3nh ch\u00ednh\" width=\"210\" height=\"210\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Thu\u1ebf TNCN l\u00e0 thu\u1ebf \u0111\u00e1nh tr\u1ef1c ti\u1ebfp l\u00ean ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh\u00a0thu\u1ebf TNCN, \u0111\u1ea7u ti\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh: <strong>\u0110\u1ed1i t\u01b0\u1ee3ng\u00a0n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>\u00a0l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. Hai \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y c\u00f3 \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd kh\u00e1c nhau, v\u00e0 thu\u1ebf TNCN c\u1ee7a h\u1ecd c\u0169ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau b\u1edfi Lu\u1eadt thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u01b0\u1edbi \u0111\u00e2y <strong><a href=\"https:\/\/centax.dsoftware.vn\/\" target=\"_blank\">C\u00f4ng ty K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb b\u00e0i vi\u1ebft v\u1ec1 <strong>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN<\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1003 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Nguoi-nop-thue-a.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - th\u00f4ng t\u01b0\" width=\"649\" height=\"199\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Nguoi-nop-thue-a.jpg 649w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Nguoi-nop-thue-a-300x92.jpg 300w\" sizes=\"(max-width: 649px) 100vw, 649px\" \/><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. X\u00e1c \u0111\u1ecbnh \u0110\u1ed1i t\u01b0\u1ee3ng\u00a0n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa)<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n \u0111\u1eebng nh\u1ea7m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi\u00a0 c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t nam, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i. Qu\u1ed1c t\u1ecbch kh\u00f4ng n\u00f3i l\u00ean c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa \u0111\u1ed1i v\u1edbi Lu\u1eadt thu\u1ebf TNCN. Lu\u1eadt thu\u1ebf TNCN quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y\u00a0nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'helvetica', times, serif; font-size: 12pt; line-height: 1.5;\">1.1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 1\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>a) C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam, trong \u0111\u00f3 ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 m\u1ed9t (01) ng\u00e0y. Ng\u00e0y \u0111\u1ebfn v\u00e0 ng\u00e0y \u0111i \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng th\u1ef1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh tr\u00ean h\u1ed9 chi\u1ebfu (ho\u1eb7c gi\u1ea5y th\u00f4ng h\u00e0nh) c\u1ee7a c\u00e1 nh\u00e2n khi \u0111\u1ebfn v\u00e0 khi r\u1eddi Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp c\u1ea3nh v\u00e0 xu\u1ea5t c\u1ea3nh trong c\u00f9ng m\u1ed9t ng\u00e0y th\u00ec \u0111\u01b0\u1ee3c t\u00ednh chung l\u00e0 m\u1ed9t ng\u00e0y c\u01b0 tr\u00fa.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0 b) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1.1) \u0110\u1ed1i v\u1edbi c\u00f4ng d\u00e2n Vi\u1ec7t Nam: n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean l\u00e0 n\u01a1i c\u00e1 nh\u00e2n sinh s\u1ed1ng th\u01b0\u1eddng xuy\u00ean, \u1ed5n \u0111\u1ecbnh kh\u00f4ng c\u00f3 th\u1eddi h\u1ea1n t\u1ea1i m\u1ed9t ch\u1ed7 \u1edf nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i: n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean l\u00e0 n\u01a1i \u1edf th\u01b0\u1eddng tr\u00fa ghi trong Th\u1ebb th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i \u1edf t\u1ea1m tr\u00fa khi \u0111\u0103ng k\u00fd c\u1ea5p Th\u1ebb t\u1ea1m tr\u00fa do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu\u1ed9c B\u1ed9 C\u00f4ng an c\u1ea5p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2) C\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf, v\u1edbi th\u1eddi h\u1ea1n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2.1) C\u00e1 nh\u00e2n ch\u01b0a ho\u1eb7c kh\u00f4ng c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.1, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y nh\u01b0ng c\u00f3 t\u1ed5ng s\u1ed1 ng\u00e0y thu\u00ea nh\u00e0 \u0111\u1ec3 \u1edf theo c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 \u1edf nhi\u1ec1u n\u01a1i.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2.2) Nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u1edf kh\u00e1ch s\u1ea1n, \u1edf nh\u00e0 kh\u00e1ch, nh\u00e0 ngh\u1ec9, nh\u00e0 tr\u1ecd, \u1edf n\u01a1i l\u00e0m vi\u1ec7c, \u1edf tr\u1ee5 s\u1edf c\u01a1 quan,&#8230; kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n t\u1ef1 thu\u00ea hay ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thu\u00ea cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y nh\u01b0ng th\u1ef1c t\u1ebf c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc n\u00e0o th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c ch\u1ee9ng minh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc kh\u00e1c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa<\/span><span style=\"font-size: 12pt;\">.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>Nh\u01b0 v\u1eady c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t nam theo quy \u0111\u1ecbnh v\u1ec1 lu\u1eadt c\u01b0 tr\u00fa v\u00e0 lu\u1eadt nh\u00e0 \u1edf.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'helvetica', times, serif; font-size: 12pt; line-height: 1.5;\">1.2. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 1 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i kho\u1ea3n 1, n\u00eau tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru\/\">Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 2, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00e1c kh\u1ed5 1,2,3,4 \u0110i\u1ec1u 1\u00a0<strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a <strong>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNCN<\/strong> nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>L\u01b0u \u00fd:<\/u><\/em><\/strong> <em>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp v\u00e0 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ebfn Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn th\u00e1ng k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1eddi Vi\u1ec7t Nam (\u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 theo th\u00e1ng) kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn l\u00e3nh s\u1ef1 \u0111\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng thu thu\u1ebf tr\u00f9ng hai l\u1ea7n theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf tr\u00f9ng gi\u1eefa hai qu\u1ed1c gia.<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN l\u00e0 thu\u1ebf \u0111\u00e1nh tr\u1ef1c ti\u1ebfp l\u00ean ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh\u00a0thu\u1ebf TNCN, \u0111\u1ea7u ti\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh: \u0110\u1ed1i t\u01b0\u1ee3ng\u00a0n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. Hai \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y c\u00f3 \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd kh\u00e1c nhau, v\u00e0 thu\u1ebf TNCN c\u1ee7a h\u1ecd c\u0169ng b\u1ecb \u0111i\u1ec1u..<\/p>\n","protected":false},"author":7,"featured_media":6059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[123],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/994"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=994"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/994\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6059"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=994"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}