{"id":5467,"date":"2026-07-21T17:17:29","date_gmt":"2026-07-21T10:17:29","guid":{"rendered":"https:\/\/useful.vn\/?p=5467"},"modified":"2026-07-21T17:17:29","modified_gmt":"2026-07-21T10:17:29","slug":"duoc-giam-tru-chi-phi-y-te-giao-duc-toi-da-47-trieu-dong-khi-nop-thue-thu-nhap","status":"publish","type":"post","link":"https:\/\/useful.vn\/?p=5467","title":{"rendered":"\u0110\u01b0\u1ee3c gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng khi n\u1ed9p thu\u1ebf thu nh\u1eadp"},"content":{"rendered":"<article class=\"fck_detail \">\n<h1 class=\"title-detail mt20\">\n\u0110\u01b0\u1ee3c gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng khi n\u1ed9p thu\u1ebf thu nh\u1eadp <\/h1>\n<p class=\"description\">C\u00e1 nh\u00e2n c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, theo Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p class=\"Normal\">Ch\u00ednh ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 253 h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, trong \u0111\u00f3 n\u00eau c\u1ee5 th\u1ec3 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c.<\/p>\n<p class=\"Normal\">Theo \u0111\u00f3, t\u1eeb ng\u00e0y 1\/7, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m cho kho\u1ea3n chi y t\u1ebf, gi\u00e1o d\u1ee5c tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p class=\"Normal\">C\u1ee5 th\u1ec3, c\u00e1c kho\u1ea3n chi cho kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1ea1i c\u01a1 s\u1edf y t\u1ebf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m. Chi ph\u00ed gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o t\u1ea1i c\u01a1 s\u1edf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kh\u00f4ng qu\u00e1 24 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m. C\u00e1c kho\u1ea3n n\u00e0y ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, trong \u0111\u00f3 kho\u1ea3n chi cho y t\u1ebf ph\u1ea3i c\u00f3 th\u00eam b\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Y t\u1ebf.<\/p>\n<p class=\"Normal\">Tr\u01b0\u1edbc \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh t\u00ednh to\u00e1n, kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ee7a b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u m\u1ed9t th\u00e1ng v\u00e0 kho\u1ea3n cho chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m. T\u1ed5ng s\u1ed1 ti\u1ec1n c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u00e1t sinh chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb l\u00ean t\u1edbi 307,3 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m (t\u1ee9c 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng). T\u1ee9c l\u00e0, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n n\u00e0y c\u00f3 thu nh\u1eadp tr\u00ean 28,63 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t b\u1eaft \u0111\u1ea7u t\u1eeb 5%.<\/p>\n<p class=\"Normal\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua n\u0103m ngo\u00e1i b\u1ed5 sung quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn kho\u1ea3n gi\u1ea3m tr\u1eeb cho y t\u1ebf, gi\u00e1o d\u1ee5c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p class=\"Normal\">Theo s\u1ed1 li\u1ec7u \u0110i\u1ec1u tra m\u1ee9c s\u1ed1ng c\u01b0 d\u00e2n, chi ti\u00eau b\u00ecnh qu\u00e2n cho y t\u1ebf n\u0103m 2024 c\u1ee7a m\u1ed7i ng\u01b0\u1eddi l\u00e0 3,5 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m, n\u1ed9i tr\u00fa 10,2 tri\u1ec7u, gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o 9,6 tri\u1ec7u \u0111\u1ed3ng. B\u1ed9 T\u00e0i ch\u00ednh t\u00ednh to\u00e1n m\u1ed7i n\u0103m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c chi kho\u1ea3ng 41 tri\u1ec7u \u0111\u1ed3ng cho y t\u1ebf, gi\u00e1o d\u1ee5c.<\/p>\n<p class=\"Normal\">Theo B\u1ed9 T\u00e0i ch\u00ednh, t\u1ed5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u00ednh theo n\u0103m c\u1ee7a m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 g\u1ea5p g\u1ea7n 2,45 l\u1ea7n thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi n\u0103m 2025 (125,5 tri\u1ec7u \u0111\u1ed3ng). Quy \u0111\u1ecbnh n\u00e0y gi\u00fap gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c. \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf c\u00e1c b\u1eadc thu\u1ebf th\u1ea5p s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m v\u1edbi t\u1ef7 l\u1ec7 cao h\u01a1n. \u01af\u1edbc t\u00ednh ng\u00e2n s\u00e1ch gi\u1ea3m thu g\u1ea7n 7.700 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch n\u00e0y.<\/p>\n<p class=\"Normal\"><strong>Ph\u01b0\u01a1ng Dung<\/strong><\/p>\n<\/article>\n<hr>\n<p>https:\/\/vnexpress.net\/duoc-giam-tru-chi-phi-y-te-giao-duc-toi-da-47-trieu-dong-khi-nop-thue-thu-nhap-5093063.html<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u01b0\u1ee3c gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng khi n\u1ed9p thu\u1ebf thu nh\u1eadp C\u00e1 nh\u00e2n c\u00f3 m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, theo Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Ch\u00ednh ph\u1ee7 v\u1eeba<\/p>\n","protected":false},"author":1,"featured_media":5468,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-5467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thi-truong"],"_links":{"self":[{"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/5467","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=5467"}],"version-history":[{"count":0,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/posts\/5467\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=\/wp\/v2\/media\/5468"}],"wp:attachment":[{"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useful.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}