{"id":34777,"date":"2026-10-13T10:07:07","date_gmt":"2026-10-13T03:07:07","guid":{"rendered":"\/tien-luong\/?post_type=ht_kb&#038;p=34777"},"modified":"2026-10-13T10:07:07","modified_gmt":"2026-10-13T03:07:07","slug":"dieu-kien-dang-ky-nguoi-phu-thuoc","status":"publish","type":"ht_kb","link":"\/tien-luong\/knowledge-base\/dieu-kien-dang-ky-nguoi-phu-thuoc\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 th\u1ee7 t\u1ee5c gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. B\u00e0i vi\u1ebft sau \u0111\u00e2y h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, gi\u00fap anh\/ch\u1ecb c\u0169ng nh\u01b0 \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp ch\u1ee7 \u0111\u1ed9ng k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h3 id=\"2-dieu-kien-dang-ky-nguoi-phu-thuoc\"><strong>2. \u0110i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/h3>\n<h4 id=\"quy-dinh-moi-tu-ky-tinh-thue-2026\"><strong><span id=\"Quy_dinh_moi_tu_ky_tinh_thue_2026\">Quy \u0111\u1ecbnh m\u1edbi t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026<\/span><\/strong><\/h4>\n<ul>\n<li>S\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (12 ch\u1eef s\u1ed1) thay cho m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n<\/ul>\n<p>C\u0103n c\u1ee9 <strong>kho\u1ea3n 2 \u0111i\u1ec1u 37 Th\u00f4ng t\u01b0 90\/2026\/TT-BTC (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026)<\/strong> quy \u0111\u1ecbnh:<\/p>\n<blockquote><p>2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p, ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Lu\u1eadt s\u1ed1 108\/2025\/QH15 th\u00ec s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n l\u00e0m m\u00e3 s\u1ed1 thu\u1ebf.<\/p><\/blockquote>\n<ul>\n<li>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: <strong>6.200.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/strong> (theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15)<\/li>\n<\/ul>\n<h4 id=\"dap-ung-duoc-cac-dieu-kien-la-nguoi-phu-thuoc\"><strong><span id=\"Dap_ung_duoc_cac_dieu_kien_la_nguoi_phu_thuoc\">\u0110\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/strong><\/h4>\n<p>C\u0103n c\u1ee9 theo <strong>kho\u1ea3n 2 \u0111i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/strong> c\u00e1c c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi con d\u01b0\u1edbi 18 tu\u1ed5i: Kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ki\u1ec7n \u0111\u00ednh k\u00e8m<\/li>\n<li>\u0110\u1ed1i v\u1edbi con tr\u00ean 18 tu\u1ed5i thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: <strong>m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/strong><\/li>\n<li>Con (g\u1ed3m con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ri\u00eang c\u1ee7a v\u1ee3\/ch\u1ed3ng) l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu \u0111ang \u0111i h\u1ecdc (\u0110H\/C\u0110\/TCCN\/ngh\u1ec1 ho\u1eb7c t\u1eeb \u0111\u1ee7 18 tu\u1ed5i c\u00f2n h\u1ecdc ph\u1ed5 th\u00f4ng, k\u1ec3 c\u1ea3 th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi th\u00e1ng 6-9 l\u1edbp 12): Kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c<strong> thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m \u2264 3.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/strong> (h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 87\/2026\/TT-BTC).<\/li>\n<li>C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng g\u1ed3m: anh\/ch\u1ecb\/em ru\u1ed9t; \u00f4ng\/b\u00e0 n\u1ed9i ngo\u1ea1i; c\u00f4\/d\u00ec\/c\u1eadu\/ch\u00fa\/b\u00e1c ru\u1ed9t; ch\u00e1u ru\u1ed9t (con c\u1ee7a anh\/ch\u1ecb\/em ru\u1ed9t); v\u00e0 ng\u01b0\u1eddi kh\u00e1c thu\u1ed9c di\u1ec7n <strong>ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/strong><\/li>\n<li>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi <strong>\u0111ang trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng:<\/strong>\n<ul>\n<li>Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng (t\u1ef7 l\u1ec7 suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng<strong> t\u1eeb 81% tr\u1edf l\u00ean<\/strong>)<\/li>\n<li>C\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi <strong>ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng:<\/strong> Kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3.000.000 \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<\/ul>\n<h3 id=\"3-luu-y\"><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<ul>\n<li>M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n cho m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m. N\u1ebfu nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng nu\u00f4i d\u01b0\u1ee1ng th\u00ec ph\u1ea3i th\u1ecfa thu\u1eadn.<\/li>\n<li>Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd:\n<ul dir=\"auto\">\n<li>Kh\u00f4ng kh\u1ed1ng ch\u1ebf th\u1eddi h\u1ea1n \u0111\u1ed1i v\u1edbi: con c\u00e1i, v\u1ee3\/ch\u1ed3ng, cha m\u1eb9 \u0111\u1ebb\/v\u1ee3\/ch\u1ed3ng, cha m\u1eb9 nu\u00f4i.<\/li>\n<li>Ph\u1ea3i \u0111\u0103ng k\u00fd <strong>tr\u01b0\u1edbc ng\u00e0y 31\/12<\/strong> n\u0103m t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c (anh ch\u1ecb em, \u00f4ng b\u00e0, ch\u00e1u ru\u1ed9t, ng\u01b0\u1eddi kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a).<\/li>\n<\/ul>\n<\/li>\n<li>Ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i khi chuy\u1ec3n c\u00f4ng ty (n\u01a1i l\u00e0m vi\u1ec7c m\u1edbi s\u1ebd ti\u1ebfp t\u1ee5c t\u00ednh gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng chuy\u1ec3n).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 th\u1ee7 t\u1ee5c gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. B\u00e0i vi\u1ebft sau \u0111\u00e2y h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, gi\u00fap anh\/ch\u1ecb c\u0169ng nh\u01b0&#8230;<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[189],"ht-kb-tag":[],"class_list":["post-34777","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-tncn-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/users\/71"}],"replies":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/comments?post=34777"}],"version-history":[{"count":1,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34777\/revisions"}],"predecessor-version":[{"id":34783,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34777\/revisions\/34783"}],"wp:attachment":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/media?parent=34777"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=34777"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=34777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}