{"id":10165,"date":"2026-08-12T00:17:24","date_gmt":"2026-08-11T17:17:24","guid":{"rendered":"https:\/\/useful.vn\/?p=10165"},"modified":"2026-08-12T00:17:24","modified_gmt":"2026-08-11T17:17:24","slug":"co-phai-cha-me-o-tuoi-huu-con-se-duoc-giam-tru-gia-canh-khi-tinh-thue","status":"publish","type":"post","link":"https:\/\/useful.vn\/?p=10165","title":{"rendered":"C\u00f3 ph\u1ea3i cha m\u1eb9 \u1edf tu\u1ed5i h\u01b0u, con s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf?"},"content":{"rendered":"
\n

\nC\u00f3 ph\u1ea3i cha m\u1eb9 \u1edf tu\u1ed5i h\u01b0u, con s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf? <\/h1>\n

Do \u0111i\u1ec1u ki\u1ec7n s\u1ee9c kh\u1ecfe, cha m\u1eb9 t\u00f4i \u0111\u00e3 ngh\u1ec9 vi\u1ec7c c\u00f4ng ty t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc khi ch\u01b0a \u0111\u1ee7 tu\u1ed5i ngh\u1ec9 h\u01b0u v\u00e0 \u0111\u00e3 nh\u1eadn b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i m\u1ed9t l\u1ea7n. \u0110\u1ebfn n\u0103m nay, c\u1ea3 hai m\u1edbi \u0111\u1ee7 tu\u1ed5i ngh\u1ec9 h\u01b0u.<\/p>\n

B\u00e2y gi\u1edd, t\u00f4i mu\u1ed1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho cha m\u1eb9 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Xin h\u1ecfi, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, cha m\u1eb9 t\u00f4i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng? N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, t\u00f4i c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec v\u00e0 chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd g\u00ec?<\/p>\n

Theo t\u00f4i t\u00ecm hi\u1ec3u, v\u1edbi m\u1ee9c thu nh\u1eadp 35 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, n\u1ebfu \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho cha m\u1eb9 th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n

Xin gi\u1ea3i \u0111\u00e1p v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 gi\u00fap t\u00f4i.<\/p>\n

\u0110\u1ed9c gi\u1ea3 Tr\u00ed \u0110\u1ee9c<\/strong><\/p>\n

Th\u1ea1c s\u0129 lu\u1eadt Nguy\u1ec5n Tr\u00fac Anh t\u01b0 v\u1ea5n:<\/strong><\/p>\n

V\u00ec cha m\u1eb9 b\u1ea1n \u0111\u00e3 ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng, n\u00ean theo Kho\u1ea3n 4 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n 2025, Kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9 th\u00ec c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

– Kh\u00f4ng c\u00f3 thu nh\u1eadp; ho\u1eb7c<\/p>\n

– C\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Khi k\u00ea khai th\u00f4ng tin, b\u1ea1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u00fang v\u00e0 trung th\u1ef1c trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh cha m\u1eb9 kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t 3 tri\u1ec7u \u0111\u1ed3ng. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng tin k\u00ea khai kh\u00f4ng \u0111\u00fang, s\u1ebd x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

\u0110\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, theo Kho\u1ea3n 3 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n

– B\u1ea3n ch\u1ee5p Th\u1ebb C\u0103n c\u01b0\u1edbc c\u1ee7a cha m\u1eb9.<\/p>\n

– B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh c\u1ee7a b\u1ea1n.<\/p>\n

Sau khi chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, b\u1ea1n n\u1ed9p cho b\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh thay b\u1ea1n.<\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026, b\u1ea1n c\u1ea7n l\u01b0u \u00fd th\u00eam nh\u1eefng \u0111i\u1ec3m sau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho m\u00ecnh:<\/p>\n

– Th\u1ee9 nh\u1ea5t, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n

– Th\u1ee9 hai, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/p>\n

– Th\u1ee9 ba, \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1edbi v\u1edbi 5 b\u1eadc nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n
B\u1eadc thu\u1ebf<\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m
\n(tri\u1ec7u \u0111\u1ed3ng)<\/td>\n		Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng
\n(tri\u1ec7u \u0111\u1ed3ng)<\/td>\n		Thu\u1ebf su\u1ea5t (%)<\/td>\n<\/tr>\n
1<\/td>\n\u0110\u1ebfn 120<\/td>\n\u0110\u1ebfn 10<\/td>\n5<\/td>\n<\/tr>\n
2<\/td>\nTr\u00ean 120 \u0111\u1ebfn 360<\/td>\nTr\u00ean 10 \u0111\u1ebfn 30<\/td>\n10<\/td>\n<\/tr>\n
3<\/td>\nTr\u00ean 360 \u0111\u1ebfn 720<\/td>\nTr\u00ean 30 \u0111\u1ebfn 60<\/td>\n20<\/td>\n<\/tr>\n
4<\/td>\nTr\u00ean 720 \u0111\u1ebfn 1.200<\/td>\nTr\u00ean 60 \u0111\u1ebfn 100<\/td>\n30<\/td>\n<\/tr>\n
5<\/td>\nTr\u00ean 1.200<\/td>\nTr\u00ean 100<\/td>\n35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Th\u1ee9 t\u01b0, gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho c\u00e1c kho\u1ea3n chi cho y t\u1ebf t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m v\u00e0 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o t\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

C\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ri\u00eang kho\u1ea3n chi cho y t\u1ebf ph\u1ea3i k\u00e8m th\u00eam B\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Y t\u1ebf.<\/p>\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb, c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u1ee7a b\u1ea1n ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c, k\u1ec3 c\u1ea3 t\u1eeb ngu\u1ed3n t\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3, tr\u1ea3 thay c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, qu\u1ef9 BHXH, BHYT v\u00e0 b\u1ea3o hi\u1ec3m kh\u00e1c chi tr\u1ea3 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c.<\/p>\n<\/article>\n

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C\u00f3 ph\u1ea3i cha m\u1eb9 \u1edf tu\u1ed5i h\u01b0u, con s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf? Do \u0111i\u1ec1u ki\u1ec7n s\u1ee9c kh\u1ecfe, cha m\u1eb9 t\u00f4i \u0111\u00e3 ngh\u1ec9 vi\u1ec7c c\u00f4ng ty t\u1eeb nhi\u1ec1u n\u0103m tr\u01b0\u1edbc khi ch\u01b0a \u0111\u1ee7 tu\u1ed5i ngh\u1ec9 h\u01b0u v\u00e0 \u0111\u00e3 nh\u1eadn b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i m\u1ed9t l\u1ea7n. \u0110\u1ebfn n\u0103m nay, c\u1ea3 hai m\u1edbi<\/p>\n","protected":false},"author":1,"featured_media":10166,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-10165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phap-luat"],"_links":{"self":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/10165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10165"}],"version-history":[{"count":0,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/10165\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/media\/10166"}],"wp:attachment":[{"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}