{"id":12776,"date":"2020-09-03T14:40:23","date_gmt":"2020-09-03T07:40:23","guid":{"rendered":"http:\/\/help.sme2021.misa.local\/?post_type=ht_kb&#038;p=12776"},"modified":"2021-03-22T11:07:06","modified_gmt":"2021-03-22T04:07:06","slug":"thue-thu-nhap-ca-nhan","status":"publish","type":"ht_kb","link":"\/2021\/kb\/thue-thu-nhap-ca-nhan\/","title":{"rendered":"Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<p><span style=\"font-size: 14pt;\"><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/N1RdAMNZsYA\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" data-mce-type=\"bookmark\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<table class=\"TogglePanel\" style=\"height: 656px;\">\n<tbody>\n<tr style=\"height: 10px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; width: 628px; height: 10px;\"><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">1. \u0110\u1ecbnh kho\u1ea3n<\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 740px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 646px; width: 628px;\"><span style=\"color: black; font-size: 12pt;\">1. H\u00e0ng th\u00e1ng\/qu\u00fd, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 3341\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean<\/span><\/p>\n<p style=\"margin: 1.5pt 0in 1.5pt 1in; text-align: justify;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p>2. N\u1ed9p thu\u1ebf TNCN v\u00e0o NSNN<\/p>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <span style=\"color: black; font-size: 12pt;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p style=\"padding-left: 80px;\">\u00a0 \u00a0 \u00a0C\u00f3 TK 111\/112\u00a0 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p><span style=\"color: black; font-size: 12pt;\">3. Cu\u1ed1i n\u0103m, th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN. N\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf TNCN:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK111\/112\u00a0 \u00a0 \u00a0 \u00a0 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p style=\"padding-left: 120px;\">C\u00f3 TK 3388\u00a0 \u00a0\u00a0 <span style=\"color: black; font-size: 12pt;\">Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">Tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf cho c\u00f4ng nh\u00e2n vi\u00ean<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 <span style=\"color: black; font-size: 12pt;\">Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">C\u00f3 TK 111\/112\u00a0 \u00a0 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\" style=\"height: 3470px;\">\n<tbody>\n<tr style=\"height: 27px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2; height: 27px; width: 628px;\"><span style=\"font-size: 14pt; color: #000000;\"><strong>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/span><\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 3498px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 3443px; width: 628px;\"><span style=\"font-size: 12pt; color: #a62323;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"color: #a62323; font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>: S<\/em><em>\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai thu\u1ebf TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb <strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean <strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong>, v\u00ec v\u1eady tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai thu\u1ebf TNCN, c\u1ea7n th\u1ef1c hi\u1ec7n:<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #a62323; font-size: 12pt;\"><em>1. L\u1eadp <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"\/2021\/kb\/lap_bang_tinh_luong\/\" target=\"_blank\" rel=\"noopener noreferrer\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/a><\/strong><\/span> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng<\/em><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #a62323; font-size: 12pt;\"><em>2. Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 <strong>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong> v\u00e0 <strong>Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong> tr\u00ean <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"\/2021\/kb\/html_11090100\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/a><\/span><\/em><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">B\u01b0\u1edbc 1: L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/qu\u00fd<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\u00a0<\/strong>(ho\u1eb7c\u00a0<strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>), ch\u1ecdn\u00a0<strong>T\u1edd khai thu\u1ebf TNCN (05\/KK-TNCN)<\/strong><\/p>\n<p><span style=\"color: black; font-size: 12pt; font-family: inherit;\">2. Thi\u1ebft l\u1eadp k\u1ef3 t\u00ednh thu\u1ebf TNCN:<\/span><\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd: <\/strong>K\u1ef3 k\u00ea khai thu\u1ebf TNCN l\u00e0 th\u00e1ng hay qu\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN<\/em><\/p>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-full wp-image-13019\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_01.png\" alt=\"\" width=\"538\" height=\"579\" \/><\/p>\n<p><span style=\"color: black; font-size: 12pt; font-family: inherit;\">3. Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai thu\u1ebf TNCN, trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li><em>Th\u00f4ng tin<span style=\"font-family: inherit; font-size: inherit;\">:<\/span>\u00a0<strong>T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>, <strong>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong>, <strong>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN<\/strong> \u0111\u01b0\u1ee3c\u00a0l\u1ea5y t\u1eeb <a href=\"\/2021\/kb\/lap_bang_tinh_luong\/\"><strong style=\"font-family: inherit; font-size: inherit;\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/strong><\/a><span style=\"font-family: inherit; font-size: inherit;\"> c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/em><\/li>\n<li><em>Th\u00f4ng tin: <strong>T\u1ed5ng s\u1ed1 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa\/C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong> \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb <a href=\"\/2021\/kb\/html_11090100\/\"><strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/a><\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-medium wp-image-13021\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_02-700x732.png\" alt=\"\" width=\"700\" height=\"732\" \/><\/p>\n<p>4. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p>5. N\u1ed9p t\u1edd khai cho c\u01a1 quan thu\u1ebf. Xem <a href=\"\/2021\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em>V\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh th\u00ec t\u1edd khai c\u1ee7a T\u1ed5ng c\u00f4ng ty s\u1ebd bao g\u1ed3m d\u1eef li\u1ec7u c\u1ee7a T\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn <a href=\"\/2021\/kb\/html_11050100\/#khai-bao-don-vi-la-chi-nhanh\"><strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN\u00a0<\/strong>ri\u00eang<\/a><\/em><\/li>\n<li><em>C\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn<\/em> <em><strong>K<\/strong><\/em><em><strong>\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN\u00a0<\/strong>ri\u00eang th\u00ec kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c t\u1edd khai c\u1ee7a chi nh\u00e1nh \u0111\u00f3.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">B\u01b0\u1edbc 2: N\u1ed9p thu\u1ebf TNCN<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul>\n<li>N\u1ed9p thu\u1ebf TNCN b\u1eb1ng ti\u1ec1n m\u1eb7t. Xem<a href=\"\/2021\/kb\/nop_cac_loai_thue_khac_bang_tien_mat\/\"> t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>N\u1ed9p thu\u1ebf TNCN b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Xem <a href=\"\/2021\/kb\/nopcacloaithuekhac_bangtienguinganhang\/\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\" style=\"height: 1267px;\">\n<tbody>\n<tr style=\"height: 67px;\">\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8; height: 67px; width: 610px;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 3: Cu\u1ed1i n\u0103m l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\" style=\"height: 1200px;\">\n<td class=\"TogglePanel_Body\" style=\"height: 1200px; width: 610px;\">1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\u00a0<\/strong>(ho\u1eb7c\u00a0<strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>), ch\u1ecdn\u00a0<strong>Quy\u1ebft to\u00e1n thu\u1ebf TNCN (05\/QTT-TNCN)<\/strong><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. <span style=\"color: black; font-size: 12pt; font-family: inherit;\">Thi\u1ebft l\u1eadp k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-full wp-image-16487\" src=\/2021\/wp-content\/uploads\/2020\/09\/3.png\" alt=\"\" width=\"614\" height=\"599\" \/><\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u <\/strong><strong>\u00fd<\/strong>: C\u00e1c Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, chia t\u00e1ch, s\u00e1t nh\u1eadp&#8230; thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n kh\u00f4ng tr\u00f2n n\u0103m th\u00ec t\u00edch ch\u1ecdn <strong>Quy\u1ebft to\u00e1n kh\u00f4ng tr\u00f2n n\u0103m\u00a0<\/strong>v\u00e0 khai b\u00e1o <strong>Kho\u1ea3ng th\u1eddi gian<\/strong> v\u00e0 <strong>L\u00fd do quy\u1ebft to\u00e1n kh\u00f4ng tr\u00f2n n\u0103m.<\/strong><\/em><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">3. Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean <strong>T\u1edd khai<\/strong> v\u00e0 c\u00e1c <strong>Ph\u1ee5 l\u1ee5c<\/strong> \u0111i k\u00e8m, trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">S\u1ed1 li\u1ec7u tr\u00ean\u00a0<strong>T\u1edd khai<\/strong>: \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c ph\u1ee5 l\u1ee5c <strong>0501BKQTT<\/strong>; <strong>0502BKQTT<\/strong>; <strong>0503BKQTT<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-medium wp-image-13045\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_12-700x683.png\" alt=\"\" width=\"700\" height=\"683\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <span style=\"color: black; font-size: 12pt;\"><strong>0501BKQTT<\/strong><\/span><strong>:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>H\u1ecd v\u00e0 t\u00ean<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c nh\u00e2n vi\u00ean l\u00e0 c\u00e1 nh\u00e2n C\u01af TR\u00da v\u00e0 k\u00fd H\u0110L\u0110 T\u1eea 03 TH\u00c1NG TR\u1ede L\u00caN c\u00f3 t\u00ean trong c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n.<\/li>\n<li>C\u1ed9t\u00a0<strong>C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay\/C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n d\u01b0\u1edbi 12 th\u00e1ng\/n\u0103m<\/strong>: K\u1ebf to\u00e1n t\u00edch ch\u1ecdn\/b\u1ecf t\u00edch ch\u1ecdn cho \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf t\u1ea1i Doanh nghi\u1ec7p.<\/li>\n<li>C\u1ed9t <strong>TNCT \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb T\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/strong>: K\u1ebf to\u00e1n t\u1ef1 \u0111i\u1ec1n s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n<li>C\u00e1c th\u00f4ng tin kh\u00e1c: <strong>M\u00e3 s\u1ed1 thu\u1ebf<\/strong>, <strong>S\u1ed1 CMND\/H\u1ed9 chi\u1ebfu<\/strong>,\u00a0<strong>thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p t\u1eeb <span style=\"font-size: 12pt;\"><strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean <strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd:<\/strong> C\u00f3 th\u1ec3 thi\u1ebft l\u1eadp \u0111\u1ec3 mi\u1ec5n thu\u1ebf cho c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam &lt;=50.000\u0111\u00a0 nh\u01b0 sau:<\/em><\/p>\n<p style=\"padding-left: 40px;\"><iframe loading=\"lazy\" title=\"vimeo-player\" src=\"\/\/player.vimeo.com\/video\/527094284?title=0&amp;amp;byline=0\" width=\"640\" height=\"326\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <span style=\"color: black; font-size: 12pt;\"><strong>0502BKQTT<\/strong><\/span><strong>:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-medium wp-image-13044\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_11-700x341.png\" alt=\"\" width=\"700\" height=\"341\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li><strong>H\u1ecd v\u00e0 t\u00ean<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c nh\u00e2n vi\u00ean l\u00e0 &#8220;<strong>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong>&#8221; v\u00e0 &#8220;<strong>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110\/k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng<\/strong>&#8221; c\u00f3 t\u00ean trong c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n<\/li>\n<li>C\u00e1c c\u1ed9t <strong>TNCT t\u1eeb ph\u00ed mua BH nh\u00e2n th\u1ecd, BH kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c<\/strong>&#8230;; <strong>TNCT \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh<\/strong>: K\u1ebf to\u00e1n t\u1ef1 \u0111i\u1ec1n s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/li>\n<\/ul>\n<\/li>\n<li>S\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <span style=\"color: black; font-size: 12pt;\"><strong>0503BKQTT<\/strong><\/span><strong>: <\/strong>L\u1ea5y t\u1eeb b\u1ea3ng k\u00ea <strong>05-1\/BK-QTT-TNCN<\/strong> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 l\u1ea5y t\u1eeb <strong>Danh m\u1ee5c nh\u00e2n vi\u00ean <\/strong>\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-medium wp-image-13034\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_07-700x246.png\" alt=\"\" width=\"700\" height=\"246\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: <span style=\"font-family: inherit; font-size: inherit;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 quy\u1ebft to\u00e1n, c\u00f3 Nh\u00e2n vi\u00ean: v\u1eeba c\u00f3 H\u0110L\u0110 &lt;3 th\u00e1ng (V\u00ed d\u1ee5: Th\u1eed vi\u1ec7c), v\u1eeba c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean (V\u00ed d\u1ee5: Ti\u1ebfp nh\u1eadn ch\u00ednh th\u1ee9c) v\u00e0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n (V\u00ed d\u1ee5: \u0110\u00e3 ngh\u1ec9 vi\u1ec7c, ph\u00e1t sinh thu nh\u1eadp \u1edf nhi\u1ec1u c\u00f4ng ty&#8230;) th\u00ec: K\u1ebf to\u00e1n ph\u1ea3i t\u1ef1 t\u00e1ch v\u00e0 k\u00ea thu nh\u1eadp c\u1ee7a c\u00e1c th\u00e1ng th\u1eed vi\u1ec7c v\u00e0o b\u1ea3ng k\u00ea <span style=\"color: black; font-size: 12pt;\"><strong>0502BKQTT\u00a0<\/strong>v\u00e0 thu nh\u1eadp c\u00e1c th\u00e1ng ch\u00ednh th\u1ee9c v\u00e0o b\u1ea3ng k\u00ea <strong>0501BKQTT<\/strong><\/span><\/span><\/em><\/p>\n<p>4. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p>5. N\u1ed9p t\u1edd khai cho c\u01a1 quan thu\u1ebf. Xem <a href=\"\/2021\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<p style=\"padding-left: 40px;\"><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em>V\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh th\u00ec t\u1edd khai c\u1ee7a T\u1ed5ng c\u00f4ng ty s\u1ebd bao g\u1ed3m d\u1eef li\u1ec7u c\u1ee7a T\u1ed5ng c\u00f4ng ty v\u00e0 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn <a href=\"\/2021\/kb\/html_11050100\/#khai-bao-don-vi-la-chi-nhanh\"><strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN\u00a0<\/strong>ri\u00eang<\/a><\/em><\/li>\n<li><em>C\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn<\/em> <em><strong>K<\/strong><\/em><em><strong>\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN\u00a0<\/strong>ri\u00eang th\u00ec kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c t\u1edd khai c\u1ee7a chi nh\u00e1nh \u0111\u00f3.<\/em><\/li>\n<li><em>N\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 Ti\u1ec1n l\u01b0\u01a1ng, kh\u00f4ng l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m th\u00ec c\u00f3 th\u1ec3 <a href=\"\/2021\/kb\/nhap-khau-to-khai-quyet-toan-thue-tncn-tu-excel\/\"><strong>nh\u1eadp kh\u1ea9u t\u1edd khai t\u1eeb file excel<\/strong> <\/a>v\u00e0o ph\u1ea7n m\u1ec1m \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0o g\u1eedi cho c\u01a1 quan thu\u1ebf.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">B\u01b0\u1edbc 4: L\u1eadp t\u1edd khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3)<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"color: black; font-size: 12pt;\">1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf\u00a0<\/strong>(ho\u1eb7c\u00a0<strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>), ch\u1ecdn t\u1edd khai mu\u1ed1n khai b\u1ed5 sung (<strong>T\u1edd khai thu\u1ebf TNCN (05\/KK-TNCN) <\/strong>ho\u1eb7c<strong> T\u1edd khai<\/strong> <strong>Quy\u1ebft to\u00e1n thu\u1ebf TNCN (05\/QTT-TNCN<\/strong>).<\/span><\/p>\n<p>2. Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf mu\u1ed1n khai b\u1ed5 sung.<\/p>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-full wp-image-13036\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_08.png\" alt=\"\" width=\"511\" height=\"594\" \/><\/p>\n<p>3. Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean d\u1eef li\u1ec7u c\u1ee7a t\u1edd khai c\u0169: K\u1ebf to\u00e1n nh\u1eadp l\u1ea1i c\u00e1c th\u00f4ng tin \u0111\u00fang v\u00e0o ch\u1ec9 ti\u00eau c\u00f3 sai s\u00f3t.<\/p>\n<p>4. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p style=\"padding-left: 40px;\"><img class=\"alignnone size-medium wp-image-13038\" src=\/2021\/wp-content\/uploads\/2020\/09\/tncn_09-700x731.png\" alt=\"\" width=\"700\" height=\"731\" \/><\/p>\n<p>5. N\u1ed9p t\u1edd khai b\u1ed5 sung cho c\u01a1 quan thu\u1ebf. Xem <a href=\"\/2021\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn \ufeff &nbsp; 1. \u0110\u1ecbnh kho\u1ea3n 1. H\u00e0ng th\u00e1ng\/qu\u00fd, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean N\u1ee3 TK 3341\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean C\u00f3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n&#8230;<\/p>\n","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-12776","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=12776"}],"version-history":[{"count":49,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12776\/revisions"}],"predecessor-version":[{"id":18637,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/12776\/revisions\/18637"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=12776"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=12776"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=12776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}