{"id":31072,"date":"2026-10-21T08:00:00","date_gmt":"2026-10-21T01:00:00","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=31072"},"modified":"2026-10-21T17:06:54","modified_gmt":"2026-10-21T10:06:54","slug":"cach-tinh-thue-tncn-bang-excel","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/cach-tinh-thue-tncn-bang-excel","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng Excel: b\u1ed1 c\u1ee5c b\u1ea3ng, c\u00f4ng th\u1ee9c m\u1eabu v\u00e0 v\u00ed d\u1ee5"},"content":{"rendered":"<p>M\u1ed7i k\u1ef3 l\u01b0\u01a1ng, K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (Payroll Accountant) ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf cho h\u00e0ng ch\u1ee5c nh\u00e2n vi\u00ean. B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn <strong>c\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng Excel<\/strong> t\u1eeb b\u1ed1 c\u1ee5c c\u1ed9t, c\u00f4ng th\u1ee9c bi\u1ec3u l\u0169y ti\u1ebfn vi\u1ebft b\u1eb1ng IF, VLOOKUP ho\u1eb7c SUMPRODUCT, \u0111\u1ebfn v\u00ed d\u1ee5 c\u00f3 s\u1ed1 c\u1ee5 th\u1ec3. \u0110i\u1ec3m then ch\u1ed1t l\u00e0 t\u00e1ch tham s\u1ed1 ra b\u1ea3ng ri\u00eang \u0111\u1ec3 file v\u1eabn d\u00f9ng \u0111\u01b0\u1ee3c khi quy \u0111\u1ecbnh thay \u0111\u1ed5i.<\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2026\/10\/14082307\/a-cach-tinh-thue-tncn-bang-excel-1.png\" alt=\"c\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng Excel\" style=\"max-width:100%;height:auto;\" \/><\/p>\n<div style=\"background:#e3f2fd;border-left:4px solid #1565c0;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>T\u1ed5ng quan nhanh<\/strong><\/p>\n<p>\u2013 T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u00e1p bi\u1ec3u l\u0169y ti\u1ebfn 5 b\u1eadc t\u1eeb 5% \u0111\u1ebfn 35%.<\/p>\n<p>\u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n v\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p>\u2013 C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN n\u00ean tham chi\u1ebfu sheet tham s\u1ed1 thay v\u00ec g\u00f5 s\u1ed1 c\u1ee9ng.<\/p>\n<p>Ba \u00fd tr\u00ean l\u00e0 khung x\u01b0\u01a1ng c\u1ee7a file; c\u00e1c ph\u1ea7n d\u01b0\u1edbi \u0111i l\u1ea7n l\u01b0\u1ee3t t\u1eeb tham s\u1ed1, b\u1ed1 c\u1ee5c c\u1ed9t \u0111\u1ebfn c\u00f4ng th\u1ee9c.<\/p>\n<\/div>\n<h2>1. Th\u00f4ng s\u1ed1 c\u1ea7n nh\u1eadp tr\u01b0\u1edbc khi d\u1ef1ng file<\/h2>\n<p>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 r\u00fat bi\u1ec3u thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f2n 5 b\u1eadc t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026. Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb ng\u00e0y 01\/01\/2026. Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng BHXH 8%, BHYT 1,5% v\u00e0 BHTN 1% tr\u00ean ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m, c\u00f3 gi\u1edbi h\u1ea1n tr\u1ea7n.<\/p>\n<table class=\"table table-bordered table-striped\">\n<tr style=\"background:#1565c0;color:#fff\">\n<th>T\u00ean tham s\u1ed1 (Name)<\/th>\n<th>Gi\u00e1 tr\u1ecb t\u1ea1i 10\/2026<\/th>\n<th>Ghi ch\u00fa<\/th>\n<\/tr>\n<tr>\n<td>GTBanThan<\/td>\n<td>15.500.000<\/td>\n<td>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n\/th\u00e1ng<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>GTNPT<\/td>\n<td>6.200.000<\/td>\n<td>M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd<\/td>\n<\/tr>\n<tr>\n<td>TyLeBHXH_YT<\/td>\n<td>9,5%<\/td>\n<td>BHXH 8% + BHYT 1,5%<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>TyLeBHTN<\/td>\n<td>1%<\/td>\n<td>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>TranBHXH<\/td>\n<td>50.600.000<\/td>\n<td>20 l\u1ea7n l\u01b0\u01a1ng c\u01a1 s\u1edf 2,53 tri\u1ec7u \u0111\u1ed3ng, t\u1eeb 01\/7\/2026<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>TranBHTN<\/td>\n<td>Nh\u1eadp theo v\u00f9ng<\/td>\n<td>20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/td>\n<\/tr>\n<\/table>\n<p>Ri\u00eang th\u00e1ng 1\u20136\/2026, tr\u1ea7n BHXH l\u00e0 46,8 tri\u1ec7u \u0111\u1ed3ng (l\u01b0\u01a1ng c\u01a1 s\u1edf 2,34 tri\u1ec7u). Ph\u1ea7n gi\u1ea3i th\u00edch t\u1eebng m\u1ee9c gi\u1ea3m tr\u1eeb c\u00f3 trong b\u00e0i <a href=\"https:\/\/www.careerlink.vn\/cam-nang-luong\/muc-giam-tru-gia-canh-va-bieu-thue-tncn\/\" style=\"color:#1565c0;font-weight:600;text-decoration:underline\">M\u1ee9c Gi\u1ea3m Tr\u1eeb Gia C\u1ea3nh v\u00e0 Bi\u1ec3u Thu\u1ebf TNCN: Quy \u0110\u1ecbnh Hi\u1ec7n H\u00e0nh<\/a>, khi \u0111\u1ed1i chi\u1ebfu h\u00e3y \u01b0u ti\u00ean v\u0103n b\u1ea3n m\u1edbi.<\/p>\n<h2>2. B\u1ed1 c\u1ee5c c\u1ed9t tr\u00ean sheet b\u1ea3ng l\u01b0\u01a1ng<\/h2>\n<p>Sheet t\u00ednh thu\u1ebf TNCN n\u00ean \u0111i \u0111\u00fang tr\u00ecnh t\u1ef1: t\u1ed5ng thu nh\u1eadp, tr\u1eeb kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n, b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, r\u1ed3i \u00e1p bi\u1ec3u thu\u1ebf. M\u1ed7i b\u01b0\u1edbc m\u1ed9t c\u1ed9t gi\u00fap ng\u01b0\u1eddi ki\u1ec3m tra d\u00f2 l\u1ea1i d\u1ec5 d\u00e0ng. Gi\u1ea3 s\u1eed d\u1eef li\u1ec7u b\u1eaft \u0111\u1ea7u \u1edf d\u00f2ng 2:<\/p>\n<table class=\"table table-bordered table-striped\">\n<tr style=\"background:#1565c0;color:#fff\">\n<th>C\u1ed9t<\/th>\n<th>N\u1ed9i dung<\/th>\n<th>C\u00f4ng th\u1ee9c m\u1eabu (d\u00f2ng 2)<\/th>\n<\/tr>\n<tr>\n<td>B<\/td>\n<td>T\u1ed5ng thu nh\u1eadp (gross)<\/td>\n<td>Nh\u1eadp ho\u1eb7c li\u00ean k\u1ebft b\u1ea3ng ch\u1ea5m c\u00f4ng<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>C<\/td>\n<td>Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/td>\n<td>Nh\u1eadp theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/td>\n<\/tr>\n<tr>\n<td>D<\/td>\n<td>Kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/td>\n<td>Nh\u1eadp k\u00e8m ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>E<\/td>\n<td>S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\n<td>Nh\u1eadp theo h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/td>\n<\/tr>\n<tr>\n<td>F<\/td>\n<td>B\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng<\/td>\n<td><code>=MIN(C2,TranBHXH)*TyLeBHXH_YT+MIN(C2,TranBHTN)*TyLeBHTN<\/code><\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>G<\/td>\n<td>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\n<td><code>=B2-D2<\/code><\/td>\n<\/tr>\n<tr>\n<td>H<\/td>\n<td>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<td><code>=MAX(0,G2-F2-GTBanThan-E2*GTNPT)<\/code><\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>I<\/td>\n<td>Thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb<\/td>\n<td>Xem m\u1ee5c 3<\/td>\n<\/tr>\n<\/table>\n<p>N\u1ebfu Excel c\u1ee7a b\u1ea1n d\u00f9ng d\u1ea5u ch\u1ea5m ph\u1ea9y l\u00e0m k\u00fd t\u1ef1 ph\u00e2n c\u00e1ch \u0111\u1ed1i s\u1ed1, h\u00e3y thay d\u1ea5u ph\u1ea9y b\u1eb1ng d\u1ea5u ch\u1ea5m ph\u1ea9y trong m\u1ecdi c\u00f4ng th\u1ee9c b\u00ean d\u01b0\u1edbi. H\u00e0m <code>MAX(0,...)<\/code> ch\u1eb7n tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m tr\u1eeb l\u1edbn h\u01a1n thu nh\u1eadp, c\u00f2n <code>MIN<\/code> \u1edf c\u1ed9t F gi\u1eef b\u1ea3o hi\u1ec3m kh\u00f4ng v\u01b0\u1ee3t tr\u1ea7n.<\/p>\n<h2>3. Ba c\u00e1ch vi\u1ebft c\u00f4ng th\u1ee9c bi\u1ec3u l\u0169y ti\u1ebfn<\/h2>\n<p>Bi\u1ec3u 5 b\u1eadc theo th\u00e1ng: \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng ch\u1ecbu 5%, tr\u00ean 10\u201330 tri\u1ec7u ch\u1ecbu 10%, tr\u00ean 30\u201360 tri\u1ec7u ch\u1ecbu 20%, tr\u00ean 60\u2013100 tri\u1ec7u ch\u1ecbu 30%, tr\u00ean 100 tri\u1ec7u ch\u1ecbu 35%. Theo ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn, s\u1ed1 tr\u1eeb nhanh t\u1eebng b\u1eadc l\u00e0 0; 0,5; 3,5; 9,5 v\u00e0 14,5 tri\u1ec7u \u0111\u1ed3ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba c\u00e1ch vi\u1ebft cho c\u00f9ng k\u1ebft qu\u1ea3.<\/p>\n<h3>IF l\u1ed3ng: nhanh nh\u01b0ng ch\u1ee9a s\u1ed1 c\u1ee9ng<\/h3>\n<p><code>=IF(H2&lt;=10000000,H2<em>5%,IF(H2&lt;=30000000,H2<\/em>10%-500000,IF(H2&lt;=60000000,H2<em>20%-3500000,IF(H2&lt;=100000000,H2<\/em>30%-9500000,H2*35%-14500000))))<\/code><\/p>\n<p>C\u00f4ng th\u1ee9c ch\u1ea1y ngay, nh\u01b0ng m\u1ecdi ng\u01b0\u1ee1ng n\u1eb1m c\u1ee9ng b\u00ean trong n\u00ean khi bi\u1ec3u thu\u1ebf \u0111\u1ed5i b\u1ea1n ph\u1ea3i s\u1eeda t\u1eebng \u00f4.<\/p>\n<h3>VLOOKUP d\u00f2 b\u1ea3ng b\u1eadc thu\u1ebf<\/h3>\n<p>T\u1ea1o v\u00f9ng t\u00ean BacThue g\u1ed3m ba c\u1ed9t: ng\u01b0\u1ee1ng d\u01b0\u1edbi (0, 10, 30, 60, 100 tri\u1ec7u, nh\u1eadp \u0111\u1ee7 s\u1ed1), thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 tr\u1eeb nhanh:<\/p>\n<p><code>=H2*VLOOKUP(H2,BacThue,2,TRUE)-VLOOKUP(H2,BacThue,3,TRUE)<\/code><\/p>\n<p>Tham s\u1ed1 TRUE t\u00ecm ng\u01b0\u1ee1ng l\u1edbn nh\u1ea5t kh\u00f4ng v\u01b0\u1ee3t H2, n\u00ean c\u1ed9t ng\u01b0\u1ee1ng ph\u1ea3i x\u1ebfp t\u0103ng d\u1ea7n; s\u1ed1 2 l\u1ea5y thu\u1ebf su\u1ea5t, s\u1ed1 3 l\u1ea5y s\u1ed1 tr\u1eeb nhanh.<\/p>\n<h3>SUMPRODUCT c\u1ed9ng d\u1ed3n t\u1eebng ph\u1ea7n<\/h3>\n<p>Th\u00eam c\u1ed9t ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t so v\u1edbi b\u1eadc tr\u01b0\u1edbc (5%, 5%, 10%, 10%, 5%), \u0111\u1eb7t t\u00ean NguongDuoi v\u00e0 ChenhLech, r\u1ed3i d\u00f9ng:<\/p>\n<p><code>=SUMPRODUCT((H2>NguongDuoi)<em>(H2-NguongDuoi)<\/em>ChenhLech)<\/code><\/p>\n<p>C\u00e1ch n\u00e0y m\u00f4 ph\u1ecfng \u0111\u00fang b\u1ea3n ch\u1ea5t l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, v\u00e0 g\u1ecdn khi c\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng Excel ph\u1ea3i \u0111\u1ed5i sang bi\u1ec3u thu\u1ebf c\u00f3 s\u1ed1 b\u1eadc kh\u00e1c. K\u1ef9 n\u0103ng h\u00e0m Excel th\u01b0\u1eddng \u0111\u01b0\u1ee3c ki\u1ec3m tra khi tuy\u1ec3n k\u1ebf to\u00e1n; b\u1ea1n c\u00f3 th\u1ec3 xem y\u00eau c\u1ea7u th\u1ef1c t\u1ebf qua <a href=\"https:\/\/www.careerlink.vn\/viec-lam\/ke-toan-kiem-toan\/1\" style=\"color:#1565c0;font-weight:600;text-decoration:underline\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n &#8211; ki\u1ec3m to\u00e1n<\/a> \u0111ang \u0111\u0103ng tr\u00ean CareerLink.<\/p>\n<h2>4. V\u00ed d\u1ee5 v\u1edbi ba m\u1ee9c l\u01b0\u01a1ng th\u00e1ng 10\/2026<\/h2>\n<p>Gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p v\u00f9ng I, l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eb1ng t\u1ed5ng thu nh\u1eadp, kh\u00f4ng c\u00f3 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n.<\/p>\n<table class=\"table table-bordered table-striped\">\n<tr style=\"background:#1565c0;color:#fff\">\n<th>Ch\u1ec9 ti\u00eau<\/th>\n<th>20 tri\u1ec7u, 0 NPT<\/th>\n<th>35 tri\u1ec7u, 1 NPT<\/th>\n<th>60 tri\u1ec7u, 2 NPT<\/th>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m (c\u1ed9t F)<\/td>\n<td>2.100.000<\/td>\n<td>3.675.000<\/td>\n<td>5.407.000<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/td>\n<td>15.500.000<\/td>\n<td>21.700.000<\/td>\n<td>27.900.000<\/td>\n<\/tr>\n<tr>\n<td>Thu nh\u1eadp t\u00ednh thu\u1ebf (c\u1ed9t H)<\/td>\n<td>2.400.000<\/td>\n<td>9.625.000<\/td>\n<td>26.693.000<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td>Thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb (c\u1ed9t I)<\/td>\n<td>120.000<\/td>\n<td>481.250<\/td>\n<td>2.169.300<\/td>\n<\/tr>\n<\/table>\n<p>\u1ede m\u1ee9c 60 tri\u1ec7u, BHXH v\u00e0 BHYT ch\u1ec9 t\u00ednh tr\u00ean tr\u1ea7n 50,6 tri\u1ec7u (4.807.000 \u0111\u1ed3ng), c\u1ed9ng BHTN 600.000 \u0111\u1ed3ng. Thu nh\u1eadp t\u00ednh thu\u1ebf 26.693.000 n\u1eb1m \u1edf b\u1eadc 2, nh\u00e2n 10% r\u1ed3i tr\u1eeb 500.000 ra 2.169.300 \u0111\u1ed3ng. Ba d\u00f2ng n\u00e0y d\u00f9ng l\u00e0m d\u1eef li\u1ec7u th\u1eed cho file c\u1ee7a b\u1ea1n.<\/p>\n<blockquote>\n<p><em>M\u1ed9t file t\u00ednh thu\u1ebf \u0111\u00e1ng tin l\u00e0 file m\u00e0 ng\u01b0\u1eddi kh\u00e1c m\u1edf ra, \u0111\u1ed5i m\u1ed9t tham s\u1ed1 v\u00e0 hi\u1ec3u ngay con s\u1ed1 n\u00e0o thay \u0111\u1ed5i theo.<\/em><\/p>\n<\/blockquote>\n<h2>5. L\u1ed7i hay g\u1eb7p khi t\u00ednh thu\u1ebf TNCN tr\u00ean b\u1ea3ng t\u00ednh<\/h2>\n<p>Ph\u1ea7n l\u1edbn sai l\u1ec7ch \u0111\u1ebfn t\u1eeb d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o ch\u1ee9 kh\u00f4ng ph\u1ea3i c\u00f4ng th\u1ee9c l\u0169y ti\u1ebfn. V\u1edbi v\u00ed d\u1ee5 60 tri\u1ec7u \u1edf m\u1ee5c 4, n\u1ebfu qu\u00ean tr\u1ea7n th\u00ec b\u1ea3o hi\u1ec3m th\u00e0nh 6.300.000 \u0111\u1ed3ng v\u00e0 thu\u1ebf gi\u1ea3m 89.300 \u0111\u1ed3ng m\u1ed7i th\u00e1ng. C\u00e1c l\u1ed7i kh\u00e1c th\u01b0\u1eddng n\u1eb1m \u1edf ph\u1ee5 c\u1ea5p v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<div style=\"background:#fff3e0;border-left:4px solid #ff9800;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>L\u01b0u \u00fd<\/strong><\/p>\n<p>\u2013 Qu\u00ean \u00e1p tr\u1ea7n khi\u1ebfn b\u1ea3o hi\u1ec3m b\u1ecb tr\u1eeb qu\u00e1 m\u1ee9c v\u00e0 s\u1ed1 thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n<p>\u2013 C\u1ed9ng nh\u1ea7m kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m thu\u1ebf b\u1ecb t\u00ednh d\u01b0.<\/p>\n<p>\u2013 Khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u0103ng k\u00fd h\u1ee3p l\u1ec7 khi\u1ebfn gi\u1ea3m tr\u1eeb b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.<\/p>\n<p>\u2013 D\u00f9ng VLOOKUP v\u1edbi c\u1ed9t ng\u01b0\u1ee1ng ch\u01b0a x\u1ebfp t\u0103ng d\u1ea7n cho k\u1ebft qu\u1ea3 sai b\u1eadc.<\/p>\n<p>C\u1ea3 b\u1ed1n l\u1ed7i n\u00e0y ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ebfu th\u00eam m\u1ed9t c\u1ed9t so v\u1edbi c\u00e1ch t\u00ednh tay \u1edf v\u00e0i d\u00f2ng m\u1eabu.<\/p>\n<\/div>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2026\/10\/14082312\/a-cach-tinh-thue-tncn-bang-excel-2.png\" alt=\"c\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng Excel\" style=\"max-width:100%;height:auto;\" \/><\/p>\n<h2>6. C\u1eadp nh\u1eadt file khi m\u1ee9c gi\u1ea3m tr\u1eeb ho\u1eb7c bi\u1ec3u thu\u1ebf thay \u0111\u1ed5i<\/h2>\n<p>Trong n\u0103m 2026 bi\u1ec3u thu\u1ebf t\u1eeb 7 b\u1eadc c\u00f2n 5 b\u1eadc, gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u0103ng, tr\u1ea7n b\u1ea3o hi\u1ec3m \u0111\u1ed5i gi\u1eefa n\u0103m. File nh\u00e9t s\u1ed1 c\u1ee9ng v\u00e0o c\u00f4ng th\u1ee9c ph\u1ea3i s\u1eeda h\u00e0ng tr\u0103m \u00f4 v\u00e0 d\u1ec5 s\u00f3t. C\u00e1ch b\u1ec1n v\u1eefng l\u00e0 \u0111\u01b0a m\u1ecdi con s\u1ed1 ph\u00e1p l\u00fd v\u1ec1 sheet ThamSo, \u0111\u1eb7t t\u00ean v\u00f9ng b\u1eb1ng Name Manager (Ctrl+F3), c\u00f2n sheet b\u1ea3ng l\u01b0\u01a1ng ch\u1ec9 tham chi\u1ebfu t\u00ean. Khi quy \u0111\u1ecbnh \u0111\u1ed5i, b\u1ea1n ch\u1ec9 s\u1eeda sheet tham s\u1ed1 v\u00e0 ghi s\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n b\u00ean c\u1ea1nh.<\/p>\n<div style=\"background:#e8f5e9;border-left:4px solid #4caf50;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>L\u1eddi khuy\u00ean khi t\u1ed5 ch\u1ee9c sheet tham s\u1ed1<\/strong><\/p>\n<p>\u2013 B\u1ea1n n\u00ean th\u00eam c\u1ed9t &#8220;Hi\u1ec7u l\u1ef1c t\u1eeb&#8221; \u0111\u1ec3 l\u01b0u nhi\u1ec1u b\u1ed9 tham s\u1ed1 theo giai \u0111o\u1ea1n.<\/p>\n<p>\u2013 B\u1ea1n c\u00f3 th\u1ec3 d\u00f9ng XLOOKUP theo ng\u00e0y k\u1ef3 l\u01b0\u01a1ng \u0111\u1ec3 t\u1ef1 ch\u1ecdn \u0111\u00fang tr\u1ea7n b\u1ea3o hi\u1ec3m.<\/p>\n<p>\u2013 B\u1ea1n h\u00e3y kh\u00f3a sheet tham s\u1ed1 b\u1eb1ng Protect Sheet \u0111\u1ec3 tr\u00e1nh s\u1eeda nh\u1ea7m.<\/p>\n<p>Ba thao t\u00e1c n\u00e0y gi\u00fap m\u1ed9t file d\u00f9ng qua nhi\u1ec1u l\u1ea7n \u0111\u1ed5i ch\u00ednh s\u00e1ch m\u00e0 kh\u00f4ng ph\u1ea3i d\u1ef1ng l\u1ea1i.<\/p>\n<\/div>\n<p>Ch\u1eb3ng h\u1ea1n, \u00f4 TranBHXH vi\u1ebft <code>=XLOOKUP(NgayKyLuong,HieuLucTu,MucTran,,-1)<\/code>, v\u1edbi -1 l\u1ea5y m\u1ed1c hi\u1ec7u l\u1ef1c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y k\u1ef3 l\u01b0\u01a1ng.<\/p>\n<h2>7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p><strong><em>1. N\u00ean d\u00f9ng IF l\u1ed3ng hay VLOOKUP \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN?<\/em><\/strong> IF l\u1ed3ng h\u1ee3p file d\u00f9ng t\u1ea1m; VLOOKUP ho\u1eb7c SUMPRODUCT d\u1ec5 c\u1eadp nh\u1eadt h\u01a1n khi bi\u1ec3u thu\u1ebf \u0111\u1ed5i.<\/p>\n<p><strong><em>2. C\u00f3 th\u1ec3 d\u00f9ng Google Sheets thay cho Excel kh\u00f4ng?<\/em><\/strong> C\u00f3, c\u00e1c h\u00e0m trong b\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng t\u1ef1 tr\u00ean Google Sheets.<\/p>\n<p><strong><em>3. Thu\u1ebf t\u1ea1m kh\u1ea5u tr\u1eeb h\u1eb1ng th\u00e1ng c\u00f3 ph\u1ea3i s\u1ed1 thu\u1ebf cu\u1ed1i c\u00f9ng kh\u00f4ng?<\/em><\/strong> Kh\u00f4ng h\u1eb3n; s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi quy\u1ebft to\u00e1n.<\/p>\n<p>M\u1ed9t b\u1ea3ng t\u00ednh thu\u1ebf t\u1ed1t c\u1ea7n c\u1ea5u tr\u00fac r\u00f5 r\u00e0ng h\u01a1n l\u00e0 c\u00f4ng th\u1ee9c ph\u1ee9c t\u1ea1p. N\u1eafm <strong>c\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng Excel<\/strong> theo tr\u00ecnh t\u1ef1 thu nh\u1eadp, b\u1ea3o hi\u1ec3m c\u00f3 tr\u1ea7n, gi\u1ea3m tr\u1eeb gia c\u1ea3nh r\u1ed3i bi\u1ec3u 5 b\u1eadc, k\u1ebft h\u1ee3p sheet tham s\u1ed1 \u0111\u1eb7t t\u00ean, b\u1ea1n c\u00f3 file d\u00f9ng \u0111\u01b0\u1ee3c qua nhi\u1ec1u \u0111\u1ee3t \u0111\u1ed5i ch\u00ednh s\u00e1ch. H\u00e3y d\u1ef1ng th\u1eed ba d\u00f2ng v\u00ed d\u1ee5 \u1edf m\u1ee5c 4 v\u00e0 so k\u1ebft qu\u1ea3 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho b\u1ea3ng l\u01b0\u01a1ng th\u1eadt.<\/p>\n<p><em>B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o; m\u1ee9c gi\u1ea3m tr\u1eeb, bi\u1ec3u thu\u1ebf v\u00e0 tr\u1ea7n b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 thay \u0111\u1ed5i, h\u00e3y \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh.<\/em><\/p>\n<p><em>Minh An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed7i k\u1ef3 l\u01b0\u01a1ng, K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (Payroll Accountant) ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf cho h\u00e0ng ch\u1ee5c nh\u00e2n vi\u00ean. B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf &#8230;<\/p>\n","protected":false},"author":58,"featured_media":31052,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-31072","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=31072"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31072\/revisions"}],"predecessor-version":[{"id":31073,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/31072\/revisions\/31073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/31052"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=31072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=31072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=31072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}