{"id":906,"date":"2025-09-06T09:25:23","date_gmt":"2025-09-06T09:25:23","guid":{"rendered":"https:\/\/ji-jobs.com\/vi\/blogs\/?p=906"},"modified":"2025-09-06T09:27:51","modified_gmt":"2025-09-06T09:27:51","slug":"o-nhat-phai-chiu-nhung-muc-thue-nao","status":"publish","type":"post","link":"https:\/\/ji-jobs.com\/vi\/blogs\/o-nhat-phai-chiu-nhung-muc-thue-nao\/","title":{"rendered":"\u1ede Nh\u1eadt ph\u1ea3i ch\u1ecbu nh\u1eefng m\u1ee9c thu\u1ebf n\u00e0o?"},"content":{"rendered":"<h1><strong>2 nh\u00f3m thu\u1ebf ch\u00ednh \u1edf Nh\u1eadt: D\u00e0nh cho ng\u01b0\u1eddi \u0111i l\u00e0m v\u00e0 doanh nghi\u1ec7p<\/strong><\/h1>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf \u1edf Nh\u1eadt B\u1ea3n n\u1ed5i ti\u1ebfng l\u00e0 ph\u1ee9c t\u1ea1p, d\u1ec5 khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi &#8220;xo\u1eafn n\u00e3o.&#8221; Tuy nhi\u00ean, khi nh\u00ecn k\u1ef9, b\u1ea1n s\u1ebd th\u1ea5y n\u00f3 ch\u1ec9 xoay quanh hai nh\u00f3m ch\u00ednh: <b>thu\u1ebf c\u00e1 nh\u00e2n<\/b> (d\u00e0nh cho ng\u01b0\u1eddi \u0111i l\u00e0m) v\u00e0 <b>thu\u1ebf doanh nghi\u1ec7p<\/b> (d\u00e0nh cho c\u00e1c c\u00f4ng ty).<\/p>\n<p>Hi\u1ec3u r\u00f5 hai nh\u00f3m n\u00e0y, b\u1ea1n s\u1ebd kh\u00f4ng c\u00f2n lo l\u1eafng khi th\u1ea5y c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng hay khi c\u1ea7n k\u00ea khai thu\u1ebf cu\u1ed1i n\u0103m. C\u00f9ng m\u00ecnh kh\u00e1m ph\u00e1 nh\u00e9!<\/p>\n<h3>1. Thu\u1ebf d\u00e0nh cho ng\u01b0\u1eddi \u0111i l\u00e0m: Cu\u1ed9c s\u1ed1ng &#8220;t\u1ef1 \u0111\u1ed9ng&#8221;<\/h3>\n<p>N\u1ebfu b\u1ea1n l\u00e0 nh\u00e2n vi\u00ean c\u00f4ng ty, g\u1ea7n nh\u01b0 m\u1ecdi th\u1ee9 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a. H\u00e0ng th\u00e1ng, c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng ty kh\u1ea5u tr\u1eeb th\u1eb3ng t\u1eeb l\u01b0\u01a1ng c\u1ee7a b\u1ea1n. C\u1ee5 th\u1ec3 g\u1ed3m:<\/p>\n<h4>Thu\u1ebf:<\/h4>\n<ul>\n<li><b>Thu\u1ebf thu nh\u1eadp (\u6240\u5f97\u7a0e \u2013 Shotokuzei):<\/b> \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf l\u0169y ti\u1ebfn, thu nh\u1eadp c\u00e0ng cao, thu\u1ebf c\u00e0ng l\u1edbn. M\u1ee9c thu\u1ebf dao \u0111\u1ed9ng t\u1eeb 5% \u0111\u1ebfn 45%. Sau khi kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n mi\u1ec5n gi\u1ea3m nh\u01b0 b\u1ea3o hi\u1ec3m hay chi ph\u00ed c\u01a1 b\u1ea3n, c\u00f4ng ty s\u1ebd t\u1ea1m tr\u1eeb h\u00e0ng th\u00e1ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i n\u0103m (g\u1ecdi l\u00e0 <b>\u5e74\u672b\u8abf\u6574 \u2013 nenmatsu ch\u014dsei<\/b>).<\/li>\n<li><b>Thu\u1ebf c\u01b0 tr\u00fa (\u4f4f\u6c11\u7a0e \u2013 J\u016bminzei):<\/b> Lo\u1ea1i thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean thu nh\u1eadp c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 th\u01b0\u1eddng kho\u1ea3ng 10%. Thu\u1ebf c\u01b0 tr\u00fa bao g\u1ed3m thu\u1ebf t\u1ec9nh v\u00e0 thu\u1ebf th\u00e0nh ph\u1ed1. V\u00ed d\u1ee5: thu nh\u1eadp n\u0103m 2024 s\u1ebd d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf c\u01b0 tr\u00fa trong n\u0103m 2025.<\/li>\n<\/ul>\n<h4>B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c:<\/h4>\n<p>\u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n &#8220;thu\u1ebf x\u00e3 h\u1ed9i,&#8221; \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng an sinh c\u1ee7a Nh\u1eadt.<\/p>\n<ul>\n<li><b>B\u1ea3o hi\u1ec3m y t\u1ebf (\u5065\u5eb7\u4fdd\u967a \u2013 Kenk\u014d Hoken):<\/b> Kho\u1ea3ng 9-10% l\u01b0\u01a1ng, \u0111\u01b0\u1ee3c chia \u0111\u00f4i: c\u00f4ng ty \u0111\u00f3ng 50% v\u00e0 b\u1ea1n \u0111\u00f3ng 50%.<\/li>\n<li><b>B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed (\u539a\u751f\u5e74\u91d1 \u2013 K\u014dsei Nenkin):<\/b> Kho\u1ea3ng 18% l\u01b0\u01a1ng, c\u0169ng chia \u0111\u00f4i: b\u1ea1n v\u00e0 c\u00f4ng ty m\u1ed7i b\u00ean \u0111\u00f3ng kho\u1ea3ng 9%.<\/li>\n<li><b>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (\u96c7\u7528\u4fdd\u967a \u2013 Koy\u014d Hoken):<\/b> Kho\u1ea3ng 0.6% l\u01b0\u01a1ng c\u1ee7a b\u1ea1n, c\u00f4ng ty s\u1ebd \u0111\u00f3ng th\u00eam ph\u1ea7n c\u1ee7a h\u1ecd.<\/li>\n<li><b>B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng (\u52b4\u707d\u4fdd\u967a \u2013 R\u014dsai Hoken):<\/b> 100% chi ph\u00ed n\u00e0y do c\u00f4ng ty chi tr\u1ea3, b\u1ea1n kh\u00f4ng c\u1ea7n ph\u1ea3i lo l\u1eafng.<\/li>\n<\/ul>\n<p><b>T\u1ed5ng c\u1ed9ng,<\/b> sau khi c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn c\u1ee7a b\u1ea1n s\u1ebd gi\u1ea3m \u0111i kho\u1ea3ng <b>20-30%<\/b> so v\u1edbi t\u1ed5ng thu nh\u1eadp.<\/p>\n<hr \/>\n<h3>2. Thu\u1ebf d\u00e0nh cho doanh nghi\u1ec7p: G\u00e1nh n\u1eb7ng &#8220;k\u00e9p&#8221;<\/h3>\n<p>N\u1ebfu b\u1ea1n \u0111ang \u0111i\u1ec1u h\u00e0nh m\u1ed9t c\u00f4ng ty (c\u1ed5 ph\u1ea7n ho\u1eb7c TNHH) \u1edf Nh\u1eadt, b\u1ea1n s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u lo\u1ea1i thu\u1ebf kh\u00e1c nhau.<\/p>\n<h4>Thu\u1ebf tr\u1ef1c ti\u1ebfp (tr\u00ean l\u1ee3i nhu\u1eadn)<\/h4>\n<ul>\n<li><b>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u6cd5\u4eba\u7a0e \u2013 H\u014djinzei):<\/b> \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf ch\u00ednh \u0111\u00e1nh v\u00e0o l\u1ee3i nhu\u1eadn. M\u1ee9c thu\u1ebf chung l\u00e0 23.2%, nh\u01b0ng c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 l\u1ee3i nhu\u1eadn d\u01b0\u1edbi 8 tri\u1ec7u y\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1edbi m\u1ee9c thu\u1ebf th\u1ea5p h\u01a1n, kho\u1ea3ng 15%.<\/li>\n<li><b>Thu\u1ebf c\u01b0 tr\u00fa doanh nghi\u1ec7p (\u6cd5\u4eba\u4f4f\u6c11\u7a0e \u2013 H\u014djin J\u016bminzei):<\/b> T\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf c\u01b0 tr\u00fa c\u00e1 nh\u00e2n, nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean c\u1ea3 l\u1ee3i nhu\u1eadn v\u00e0 quy m\u00f4 c\u00f4ng ty.<\/li>\n<li><b>Thu\u1ebf doanh nghi\u1ec7p \u0111\u1ecba ph\u01b0\u01a1ng (\u5730\u65b9\u6cd5\u4eba\u7a0e \u2013 Chih\u014d H\u014djinzei) &amp; Thu\u1ebf doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t (\u4e8b\u696d\u7a0e \u2013 Jigy\u014dzei):<\/b> C\u00e1c lo\u1ea1i thu\u1ebf b\u1ed5 sung n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn v\u00e0 t\u00f9y thu\u1ed9c v\u00e0o khu v\u1ef1c ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h4>Thu\u1ebf gi\u00e1n thu<\/h4>\n<ul>\n<li><b>Thu\u1ebf ti\u00eau d\u00f9ng (\u6d88\u8cbb\u7a0e \u2013 Sh\u014dhizei):<\/b> Gi\u1ed1ng nh\u01b0 VAT, m\u1ee9c thu\u1ebf hi\u1ec7n t\u1ea1i l\u00e0 10% (8% cho th\u1ef1c ph\u1ea9m v\u00e0 \u0111\u1ed3 u\u1ed1ng kh\u00f4ng c\u1ed3n). C\u00e1c c\u00f4ng ty c\u00f3 doanh thu tr\u00ean 10 tri\u1ec7u y\u00ean\/n\u0103m ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p lo\u1ea1i thu\u1ebf n\u00e0y.<\/li>\n<\/ul>\n<h4>B\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean<\/h4>\n<p>\u0110\u1eebng qu\u00ean, c\u00f4ng ty c\u00f2n ph\u1ea3i \u0111\u00f3ng ph\u1ea7n c\u1ee7a m\u00ecnh cho c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a nh\u00e2n vi\u00ean (y t\u1ebf, h\u01b0u tr\u00ed, th\u1ea5t nghi\u1ec7p v\u00e0 tai n\u1ea1n lao \u0111\u1ed9ng) nh\u01b0 \u0111\u00e3 n\u00eau \u1edf tr\u00ean.<\/p>\n<h3>T\u00f3m t\u1eaft nhanh:<\/h3>\n<ul>\n<li><b>C\u00e1 nh\u00e2n:<\/b> Ch\u1ecbu thu\u1ebf thu nh\u1eadp, thu\u1ebf c\u01b0 tr\u00fa v\u00e0 \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/li>\n<li><b>C\u00f4ng ty:<\/b> Ch\u1ecbu thu\u1ebf doanh nghi\u1ec7p, thu\u1ebf ti\u00eau d\u00f9ng, v\u00e0 chia s\u1ebb chi ph\u00ed b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n<p>D\u00f9 c\u00f3 v\u1ebb ph\u1ee9c t\u1ea1p, nh\u01b0ng m\u1ed9t khi \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m c\u01a1 b\u1ea3n n\u00e0y, b\u1ea1n s\u1ebd th\u1ea5y vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u1edf Nh\u1eadt tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 ch\u1ee7 \u0111\u1ed9ng h\u01a1n r\u1ea5t nhi\u1ec1u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2 nh\u00f3m thu\u1ebf ch\u00ednh \u1edf Nh\u1eadt: D\u00e0nh cho ng\u01b0\u1eddi \u0111i l\u00e0m v\u00e0 doanh nghi\u1ec7p H\u1ec7 th\u1ed1ng thu\u1ebf \u1edf Nh\u1eadt B\u1ea3n n\u1ed5i ti\u1ebfng l\u00e0 ph\u1ee9c t\u1ea1p, d\u1ec5 khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi &#8220;xo\u1eafn n\u00e3o.&#8221; Tuy nhi\u00ean, khi nh\u00ecn k\u1ef9, b\u1ea1n s\u1ebd th\u1ea5y n\u00f3 ch\u1ec9 xoay quanh hai nh\u00f3m ch\u00ednh: thu\u1ebf c\u00e1 nh\u00e2n (d\u00e0nh cho ng\u01b0\u1eddi \u0111i l\u00e0m) v\u00e0 &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/ji-jobs.com\/vi\/blogs\/o-nhat-phai-chiu-nhung-muc-thue-nao\/\" class=\"more-link\">\u0110\u1ecdc ti\u1ebfp<span class=\"screen-reader-text\"> &#8220;\u1ede Nh\u1eadt ph\u1ea3i ch\u1ecbu nh\u1eefng m\u1ee9c thu\u1ebf n\u00e0o?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":5,"featured_media":908,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-viec-lam-tai-nhat"],"acf":[],"_links":{"self":[{"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/posts\/906","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/comments?post=906"}],"version-history":[{"count":1,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/posts\/906\/revisions"}],"predecessor-version":[{"id":907,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/posts\/906\/revisions\/907"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/media\/908"}],"wp:attachment":[{"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/media?parent=906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/categories?post=906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ji-jobs.com\/vi\/blogs\/wp-json\/wp\/v2\/tags?post=906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}