CHƯƠNG 6
KẾ TOÁN VÀ KÊ KHAI
THUẾ THU NHẬP CÁ NHÂN
Đối tượng nộp thuế
Thu nhập miễn thuế
•Thu nhập miễn thuế:Gồm 14 khoản theo Điều 4,
Nghị định 65/2013 ban hành ngày 27/6/2013 của
Chính phủ.
•TN miễn thuế từ tiền lương, tiền công:
TT92/2015/TT-BTC (11 nội dung).
![Bài giảng Thuế và kế toán thuế [mới nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2026/20260127/hoahongcam0906/135x160/78331769499983.jpg)
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