{"id":13592,"date":"2026-03-12T16:24:12","date_gmt":"2026-03-12T09:24:12","guid":{"rendered":"https:\/\/thesentry.com.vn\/?p=13592"},"modified":"2026-04-10T16:44:52","modified_gmt":"2026-04-10T09:44:52","slug":"chi-phi-mo-van-phong-dai-dien","status":"publish","type":"post","link":"https:\/\/thesentry.com.vn\/vi\/chi-phi-mo-van-phong-dai-dien\/","title":{"rendered":"Chi ph\u00ed m\u1edf v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (VP\u0110D) t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t h\u01b0\u1edbng \u0111i kh\u00f4n ngoan cho c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1eabn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. VP\u0110D gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 hi\u1ec7n di\u1ec7n h\u1ee3p ph\u00e1p, t\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i v\u1edbi \u0111\u1ed1i t\u00e1c, tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u1ed7 tr\u1ee3 v\u1eadn h\u00e0nh &#8211; m\u00e0 kh\u00f4ng c\u1ea7n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh l\u1ee3i nhu\u1eadn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 m\u00f4 h\u00ecnh n\u00e0y ph\u00e1t huy hi\u1ec7u qu\u1ea3, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n n\u1eafm r\u00f5 v\u00e0 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng ng\u00e2n s\u00e1ch cho to\u00e0n b\u1ed9 chi ph\u00ed, t\u1eeb kh\u00e2u th\u00e0nh l\u1eadp ban \u0111\u1ea7u \u0111\u1ebfn c\u00e1c kho\u1ea3n v\u1eadn h\u00e0nh \u0111\u1ecbnh k\u1ef3, nh\u1eb1m ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2><b>H\u1ec7 th\u1ed1ng chi ph\u00ed ph\u00e1p l\u00fd khi th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed \u0111\u1ec3 th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u1ec7t d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u1ee7a doanh nghi\u1ec7p ch\u1ee7 qu\u1ea3n:<\/span><i><span style=\"font-weight: 400;\"> l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam hay l\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 ph\u00e2n h\u00f3a n\u00e0y kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n \u1edf \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 \u0111i k\u00e8m.<\/span><\/p>\n<h3><b>L\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n trong n\u01b0\u1edbc<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, chi ph\u00ed h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c gi\u1eef \u1edf m\u1ee9c th\u1ea5p nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng. L\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd c\u1ea5p m\u1edbi, c\u1ea5p l\u1ea1i ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n hi\u1ec7n l\u00e0 <\/span><b>50.000 \u0111\u1ed3ng\/l\u1ea7n<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n n\u1ed9p <\/span><b>100.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng chi ph\u00ed n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc th\u01b0\u1eddng <\/span><b>kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">. Th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecdn s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd tr\u1ecdn g\u00f3i \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t h\u1ed3 s\u01a1. M\u1ee9c ph\u00ed n\u00e0y dao \u0111\u1ed9ng <\/span><b>t\u1eeb 700.000 &#8211; 1.000.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, th\u01b0\u1eddng \u0111\u00e3 bao g\u1ed3m chi ph\u00ed kh\u1eafc con d\u1ea5u (kho\u1ea3ng <\/span><b>200.000 &#8211; 450.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">) v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf, k\u1ebf to\u00e1n ban \u0111\u1ea7u.\u00a0<\/span><\/p>\n<h3><b>L\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n s\u1ebd t\u0103ng \u0111\u00e1ng k\u1ec3 khi ch\u1ee7 th\u1ec3 l\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng cho giai \u0111o\u1ea1n <\/span><b>2025 &#8211; 2026<\/b><span style=\"font-weight: 400;\">, l\u1ec7 ph\u00ed nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 <\/span><b>c\u1ea5p m\u1edbi Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/b><span style=\"font-weight: 400;\"> l\u00e0 <\/span><b>3.000.000 \u0111\u1ed3ng\/gi\u1ea5y ph\u00e9p<\/b><span style=\"font-weight: 400;\">. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n <\/span><b>\u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung ho\u1eb7c gia h\u1ea1n<\/b><span style=\"font-weight: 400;\">, m\u1ee9c l\u1ec7 ph\u00ed l\u00e0 <\/span><b>1.500.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u00e2y ch\u1ec9 l\u00e0 ph\u1ea7n chi ph\u00ed mang t\u00ednh th\u1ee7 t\u1ee5c. T\u1ed5ng chi ph\u00ed tri\u1ec3n khai tr\u1ecdn g\u00f3i th\u1ef1c t\u1ebf th\u01b0\u1eddng r\u01a1i v\u00e0o kho\u1ea3ng <\/span><b>23.000.000 &#8211; 25.000.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">. M\u1ee9c n\u00e0y ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c trong qu\u00e1 tr\u00ecnh chu\u1ea9n b\u1ecb v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1, g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 v\u00e0 d\u1ecbch thu\u1eadt c\u00f4ng ch\u1ee9ng<\/b><span style=\"font-weight: 400;\"> c\u00e1c t\u00e0i li\u1ec7u t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u01b0 Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 ki\u1ec3m to\u00e1n. Kho\u1ea3n n\u00e0y th\u01b0\u1eddng dao \u0111\u1ed9ng <\/span><b>2.000.000 &#8211; 5.000.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, t\u00f9y thu\u1ed9c n\u01a1i ph\u00e1t h\u00e0nh h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u1eafc con d\u1ea5u v\u00e0 \u0111\u0103ng k\u00fd m\u1eabu d\u1ea5u<\/b><span style=\"font-weight: 400;\">, chi ph\u00ed kho\u1ea3ng <\/span><b>550.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00ed t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c th\u1ee7 t\u1ee5c sau c\u1ea5p ph\u00e9p, bao g\u1ed3m \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf (MST) v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u00f4ng b\u00e1o b\u1eaft bu\u1ed9c sau th\u00e0nh l\u1eadp.<\/span><\/li>\n<\/ul>\n<h3><b>Chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 l\u00e0 y\u1ebfu t\u1ed1 v\u1eadn h\u00e0nh c\u1ed1t l\u00f5i c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n. Khi l\u1eadp ng\u00e2n s\u00e1ch, doanh nghi\u1ec7p c\u1ea7n t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, \u0111\u1eb7c bi\u1ec7t l\u00e0 s\u1ef1 thay \u0111\u1ed5i <\/span><b>t\u1ef7 l\u1ec7 \u0111\u00f3ng B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i (BHXH) t\u1eeb gi\u1eefa n\u0103m 2025<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><b>M\u1ee9c l\u01b0\u01a1ng cho c\u00e1c v\u1ecb tr\u00ed ch\u1ee7 ch\u1ed1t<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">M\u1ed9t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n th\u01b0\u1eddng c\u1ea7n c\u00f3 <\/span><b>Tr\u01b0\u1edfng \u0111\u1ea1i di\u1ec7n<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh ho\u1eb7c nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo d\u1eef li\u1ec7u th\u1ecb tr\u01b0\u1eddng, <\/span><b>m\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh c\u1ee7a Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam kho\u1ea3ng 14.166.000 \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\">. V\u1edbi doanh nghi\u1ec7p quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, thu nh\u1eadp v\u1ecb tr\u00ed n\u00e0y c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn<\/span><b> 30 \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong khi \u0111\u00f3, nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng ph\u1ed5 th\u00f4ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh <\/span><b>t\u1eeb 8 \u0111\u1ebfn 12 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\">, d\u1ef1a tr\u00ean kinh nghi\u1ec7m v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c.\u00a0<\/span><\/p>\n<h4><b>C\u1eadp nh\u1eadt t\u1ef7 l\u1ec7 \u0111\u00f3ng BHXH t\u1eeb 01\/07\/2025<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh cho giai \u0111o\u1ea1n 2025 &#8211; 2026. Theo <\/span><b>Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/b><span style=\"font-weight: 400;\">, t\u1eeb ng\u00e0y <\/span><b>01\/07\/2025<\/b><span style=\"font-weight: 400;\">, t\u1ef7 l\u1ec7 \u0111\u00f3ng <\/span><b>BHXH b\u1eaft bu\u1ed9c l\u00e0 25% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng<\/b><span style=\"font-weight: 400;\">, g\u1ed3m <\/span><b>3% cho qu\u1ef9 \u1ed1m \u0111au &#8211; thai s\u1ea3n<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>22% cho qu\u1ef9 h\u01b0u tr\u00ed &#8211; t\u1eed tu\u1ea5t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh t\u1ed5ng c\u00e1c kho\u1ea3n <\/span><b>BHXH, BHYT v\u00e0 BHTN<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 kho\u1ea3ng <\/span><b>21,5% qu\u1ef9 l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\">, v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng <\/span><b>10,5%<\/b><span style=\"font-weight: 400;\">. \u0110\u1ed1i v\u1edbi <\/span><b>lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">, t\u1ed5ng t\u1ef7 l\u1ec7 \u0111\u00f3ng l\u00e0 <\/span><b>30%<\/b><span style=\"font-weight: 400;\">, trong \u0111\u00f3 <\/span><b>ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ecbu 20,5%<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH t\u1ed1i \u0111a b\u1eb1ng 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu. V\u1edbi m\u1ee9c tham chi\u1ebfu hi\u1ec7n h\u00e0nh l\u00e0 2,34 tri\u1ec7u \u0111\u1ed3ng, s\u1ed1 ti\u1ec1n BHXH t\u1ed1i \u0111a doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng v\u00e0o kho\u1ea3ng 3,744 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3><b>Chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf giai \u0111o\u1ea1n 2025 &#8211; 2026<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng v\u00e0 l\u01b0\u01a1ng nh\u00e2n s\u1ef1, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ea7n d\u1ef1 tr\u00f9 c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn h\u00e0nh \u0111\u1ecbnh k\u1ef3 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.<\/span><\/p>\n<h4><b>Chi ph\u00ed v\u1eadn h\u00e0nh h\u00e0ng th\u00e1ng<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, internet v\u00e0 ph\u00ed qu\u1ea3n l\u00fd t\u00f2a nh\u00e0 th\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb <\/span><b>5 &#8211; 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\">, t\u00f9y quy m\u00f4 v\u00e0 v\u1ecb tr\u00ed. Gi\u00e1 \u0111i\u1ec7n kinh doanh hi\u1ec7n kho\u1ea3ng <\/span><b>4.000 VN\u0110\/kWh<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng chi ph\u00ed nh\u1ecf th\u01b0\u1eddng b\u1ecb xem nh\u1eb9 nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m, m\u1ef1c in, chuy\u1ec3n ph\u00e1t b\u01b0u ch\u00ednh\u2026nh\u01b0ng c\u1ed9ng d\u1ed3n c\u00f3 th\u1ec3 l\u00ean t\u1edbi <\/span><b>1 &#8211; 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\"> n\u1ebfu kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t.<\/span><\/p>\n<h4><b>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1eeb <\/span><b>01\/01\/2026<\/b><span style=\"font-weight: 400;\">, Vi\u1ec7t Nam ch\u00ednh th\u1ee9c <\/span><b>b\u00e3i b\u1ecf l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><span style=\"font-weight: 400;\"> theo <\/span><b>Ngh\u1ecb quy\u1ebft 198\/2025\/QH15<\/b><span style=\"font-weight: 400;\">, gi\u00fap m\u1ed7i v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ti\u1ebft ki\u1ec7m kho\u1ea3ng <\/span><b>1.000.000 \u0111\u1ed3ng\/n\u0103m<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ri\u00eang n\u0103m <\/span><b>2025<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 n\u1ed9p <\/span><b>1.000.000 \u0111\u1ed3ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc ng\u00e0y <\/span><b>30\/01\/2025<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><b>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng ph\u00e1t sinh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do kh\u00f4ng t\u1ea1o doanh thu, nh\u01b0ng v\u1eabn ph\u1ea3i <\/span><b>kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf TNCN cho nh\u00e2n vi\u00ean<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c n\u00e0y c\u1ea7n th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu ho\u1eb7c x\u1eed ph\u1ea1t khi quy\u1ebft to\u00e1n h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi <\/span><b>Tr\u01b0\u1edfng \u0111\u1ea1i di\u1ec7n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\"> thu\u1ed9c di\u1ec7n <\/span><b>c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><span style=\"font-weight: 400;\">, s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh l\u00e0 <\/span><b>20%<\/b><span style=\"font-weight: 400;\">. Kho\u1ea3n thu\u1ebf n\u00e0y n\u00ean \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u trong c\u01a1 c\u1ea5u l\u01b0\u01a1ng <\/span><b>Net ho\u1eb7c Gross<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho c\u1ea3 doanh nghi\u1ec7p v\u00e0 nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3><b>Tu\u00e2n th\u1ee7 b\u00e1o c\u00e1o v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u1eadn h\u00e0nh \u1ed5n \u0111\u1ecbnh v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd. Vi\u1ec7c n\u1ed9p ch\u1eadm ho\u1eb7c thi\u1ebfu b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh <\/span><b>t\u1eeb 20 &#8211; 30 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><b>B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng h\u00e0ng n\u0103m<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a n\u0103m tr\u01b0\u1edbc cho c\u01a1 quan c\u1ea5p ph\u00e9p &#8211; S\u1edf C\u00f4ng Th\u01b0\u01a1ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Song song \u0111\u00f3, \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 06 th\u00e1ng v\u00e0 g\u1eedi cho S\u1edf Lao \u0111\u1ed9ng &#8211; Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh h\u00e0ng n\u0103m.<\/span><\/p>\n<h4><b>Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u &#8211; ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m b\u1edfi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ki\u1ec3m to\u00e1n cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n th\u01b0\u1eddng dao \u0111\u1ed9ng <\/span><b>t\u1eeb 15 &#8211; 30 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/b><span style=\"font-weight: 400;\">, t\u00f9y quy m\u00f4 v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a h\u1ed3 s\u01a1. Quy tr\u00ecnh n\u00e0y gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t minh b\u1ea1ch chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed v\u1eadn h\u00e0nh cho v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Khi chi ph\u00ed thu\u00ea m\u1eb7t b\u1eb1ng v\u00e0 nh\u00e2n s\u1ef1 ng\u00e0y c\u00e0ng t\u0103ng, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u v\u1eadn h\u00e0nh \u0111\u1ec3 gi\u1eef v\u1eefng bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh.<\/span><\/p>\n<h3><b>\u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1ed1 h\u00f3a t\u00e0i li\u1ec7u v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u00f4ng vi\u1ec7c nh\u01b0 ERP ho\u1eb7c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n gi\u00fap c\u1eaft gi\u1ea3m t\u1edbi <\/span><b>80% thao t\u00e1c th\u1ee7 c\u00f4ng<\/b><span style=\"font-weight: 400;\">, t\u1eeb \u0111\u00f3 gi\u1ea3m \u00e1p l\u1ef1c nh\u00e2n s\u1ef1 h\u00e0nh ch\u00ednh. Vi\u1ec7c tri\u1ec3n khai h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed (b\u1eaft bu\u1ed9c t\u1eeb <\/span><b>th\u00e1ng 7\/2026<\/b><span style=\"font-weight: 400;\">) c\u0169ng gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed in \u1ea5n, l\u01b0u tr\u1eef v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/span><\/p>\n<h3><b>\u00c1p d\u1ee5ng nguy\u00ean l\u00fd Pareto v\u00e0 m\u00f4 h\u00ecnh Hybrid Working<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean t\u1eadp trung ngu\u1ed3n l\u1ef1c cho <\/span><b>20% ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra 80% gi\u00e1 tr\u1ecb<\/b><span style=\"font-weight: 400;\"> &#8211; v\u00ed d\u1ee5 \u01b0u ti\u00ean x\u00e2y d\u1ef1ng \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c thay v\u00ec t\u1ed5 ch\u1ee9c nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng b\u00e1 d\u00e0n tr\u1ea3i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, m\u00f4 h\u00ecnh l\u00e0m vi\u1ec7c k\u1ebft h\u1ee3p (Hybrid Working) c\u0169ng gi\u00fap thu h\u1eb9p di\u1ec7n t\u00edch v\u0103n ph\u00f2ng th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 c\u1eaft gi\u1ea3m \u0111\u00e1ng k\u1ec3 ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0 \u0111i\u1ec7n n\u01b0\u1edbc.<\/span><\/p>\n<h3><b>Thu\u00ea ngo\u00e0i d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec duy tr\u00ec nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n hay h\u00e0nh ch\u00ednh to\u00e0n th\u1eddi gian, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i cho c\u00e1c m\u1ea3ng nh\u01b0: b\u00e1o c\u00e1o thu\u1ebf, qu\u1ea3n l\u00fd BHXH v\u00e0 d\u1ecbch v\u1ee5 v\u1ec7 sinh\/b\u1ea3o v\u1ec7. Chi ph\u00ed thu\u00ea th\u01b0\u1eddng ch\u1ec9 b\u1eb1ng 30-50% chi ph\u00ed duy tr\u00ec m\u1ed9t nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c.\u00a0\u00a0\u00a0<\/span><\/p>\n<h3><b>D\u1ef1 ph\u00f2ng chi ph\u00ed khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ch\u1eb7t ch\u1ebd lu\u00f4n t\u00ednh \u0111\u1ebfn kh\u1ea3 n\u0103ng ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng khi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00ed d\u1ecbch v\u1ee5 gi\u1ea3i th\u1ec3<\/b><span style=\"font-weight: 400;\">: T\u1eeb 1.500.000 \u0111\u1ed3ng &#8211; 3.000.000 \u0111\u1ed3ng cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n hay doanh thu ph\u1ee9c t\u1ea1p.\u00a0\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh cu\u1ed1i k\u1ef3<\/b><span style=\"font-weight: 400;\">: Thanh to\u00e1n n\u1ee3 thu\u1ebf, n\u1ee3 b\u1ea3o hi\u1ec3m v\u00e0 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u1ee7i ro x\u1eed ph\u1ea1t<\/b><span style=\"font-weight: 400;\">: N\u1ebfu th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 m\u00e0 kh\u00f4ng th\u00f4ng b\u00e1o \u0111\u00fang quy tr\u00ecnh cho c\u01a1 quan th\u1ea9m quy\u1ec1n, m\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 l\u00ean t\u1edbi 30.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1edf v\u00e0 v\u1eadn h\u00e0nh v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n kh\u00f4ng t\u1ed1n k\u00e9m v\u1ec1 m\u1eb7t thu\u1ebf doanh thu, nh\u01b0ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p d\u1ef1 tr\u00f9 k\u1ef9 c\u00e1c kho\u1ea3n chi ph\u00e1p l\u00fd, nh\u00e2n s\u1ef1, b\u1ea3o hi\u1ec3m v\u00e0 tu\u00e2n th\u1ee7 b\u00e1o c\u00e1o. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac chi ph\u00ed ngay t\u1eeb \u0111\u1ea7u gi\u00fap ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch, tr\u00e1nh r\u1ee7i ro ph\u00e1t sinh v\u00e0 l\u1ef1a ch\u1ecdn m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh tinh g\u1ecdn, linh ho\u1ea1t h\u01a1n cho giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thi\u1ebft l\u1eadp v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n (VP\u0110D) t\u1ea1i Vi\u1ec7t Nam \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t h\u01b0\u1edbng \u0111i kh\u00f4n ngoan cho c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc l\u1eabn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia. VP\u0110D gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 hi\u1ec7n di\u1ec7n h\u1ee3p ph\u00e1p, t\u0103ng c\u01b0\u1eddng k\u1ebft n\u1ed1i v\u1edbi \u0111\u1ed1i t\u00e1c, tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13572,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"_links":{"self":[{"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/posts\/13592"}],"collection":[{"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=13592"}],"version-history":[{"count":1,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/posts\/13592\/revisions"}],"predecessor-version":[{"id":13593,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/posts\/13592\/revisions\/13593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/media\/13572"}],"wp:attachment":[{"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=13592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=13592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thesentry.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=13592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}