{"id":6545,"date":"2026-10-19T05:52:26","date_gmt":"2026-10-19T05:52:26","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6545"},"modified":"2026-10-19T05:52:26","modified_gmt":"2026-10-19T05:52:26","slug":"cong-van-so-47199-han-qldn5-ngay-18-09-2026-huong-dan-giam-tru-thue-thu-nhap-ca-nhan-tncn-cho-chi-phi-y-te-giao-duc","status":"publish","type":"post","link":"https:\/\/prv.com.vn\/vi\/tin-tuc\/cong-van-so-47199-han-qldn5-ngay-18-09-2026-huong-dan-giam-tru-thue-thu-nhap-ca-nhan-tncn-cho-chi-phi-y-te-giao-duc\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 47199\/HAN-QLDN5 ng\u00e0y 18\/09\/2026 h\u01b0\u1edbng d\u1eabn gi\u1ea3m tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cTNCN\u201d) cho chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c"},"content":{"rendered":"

C\u00d4NG V\u0102N S\u1ed0 47199\/HAN-QLDN5 NG\u00c0Y 18\/09\/2026 H\u01af\u1edaNG D\u1eaaN GI\u1ea2M TR\u1eea THU\u1ebe <\/strong>THU NH\u1eacP C\u00c1 NH\u00c2N (\u201c<\/strong>TNCN<\/strong>\u201d)<\/strong> CHO CHI PH\u00cd Y T\u1ebe, GI\u00c1O D\u1ee4C <\/strong><\/h3>\n

Ng\u00e0y 18\/09\/2026, Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 47199\/HAN-QLDN5 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch gi\u1ea3m tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c, \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026, c\u1ee5 th\u1ec3:<\/p>\n

    \n
  • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi cho y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/li>\n
  • M\u1ee9c gi\u1ea3m tr\u1eeb:<\/strong>\n
      \n
    • Chi ph\u00ed <\/u>y t\u1ebf<\/u>: \u0110\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi 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 thu\u1ed9c ph\u1ea1m vi danh m\u1ee5c do b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 t\u1ed5ng kh\u00f4ng qu\u00e1 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m;<\/li>\n
    • Chi ph\u00ed gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o<\/u>: C\u00e1c kho\u1ea3n h\u1ecdc ph\u00ed t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o trong n\u01b0\u1edbc, bao g\u1ed3m gi\u00e1o d\u1ee5c m\u1ea7m non, ph\u1ed5 th\u00f4ng, ngh\u1ec1 nghi\u1ec7p, \u0111\u1ea1i h\u1ecdc v\u00e0 \u0111\u00e0o t\u1ea1o k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n kh\u00e1c, v\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/li>\n<\/ul>\n<\/li>\n
    • \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng:<\/strong>\n
        \n
      • C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c; ri\u00eang chi ph\u00ed y t\u1ebf ph\u1ea3i k\u00e8m B\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf.<\/li>\n
      • C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ph\u1ea3i do c\u00e1 nh\u00e2n th\u1ef1c t\u1ebf chi tr\u1ea3, 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 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m chi tr\u1ea3 d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        L\u01b0u \u00fd:<\/strong> Kh\u00f4ng ti\u1ebfp t\u1ee5c t\u00ednh gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ho\u1eb7c tr\u1ea3 thay c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, nh\u01b0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c th\u00e2n nh\u00e2n m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o, h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i, v\u00e0 chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, tay ngh\u1ec1 ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng vi\u1ec7c. Chi ph\u00ed y t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi b\u1ec7nh hi\u1ec3m ngh\u00e8o c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh tr\u00f9ng v\u00e0o kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0y. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh \u0111\u1ec1 ngh\u1ecb gi\u1ea3m tr\u1eeb chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho doanh nghi\u1ec7p\/c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/p>\n","protected":false},"excerpt":{"rendered":"

        C\u00d4NG V\u0102N S\u1ed0 47199\/HAN-QLDN5 NG\u00c0Y 18\/09\/2026 H\u01af\u1edaNG D\u1eaaN GI\u1ea2M TR\u1eea THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N (\u201cTNCN\u201d) CHO CHI PH\u00cd Y T\u1ebe, GI\u00c1O D\u1ee4C Ng\u00e0y 18\/09\/2026, Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 47199\/HAN-QLDN5 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch gi\u1ea3m tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho y t\u1ebf…<\/p>\n","protected":false},"author":4,"featured_media":6491,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=6545"}],"version-history":[{"count":1,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6545\/revisions"}],"predecessor-version":[{"id":6546,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6545\/revisions\/6546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media\/6491"}],"wp:attachment":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=6545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=6545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=6545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}