{"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":"2025-11-25T15:24:57","modified_gmt":"2025-11-25T08:24:57","slug":"thue-thu-nhap-ca-nhan","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/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=\"\/\/player.vimeo.com\/video\/606376030?title=0&amp;amp;byline=0\" width=\"860\" height=\"482\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none;\" href=\"https:\/\/vimeo.com\/606376030\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/strong>(<a style=\"text-decoration: none;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb kh\u1ea5u tr\u1eeb, h\u1ea1ch to\u00e1n, l\u1eadp t\u1edd khai, quy\u1ebft to\u00e1n, n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u hi\u1ec7u qu\u1ea3.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 thu\u1ebf TNCN: kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf<\/li>\n<li>Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u: l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, khai b\u00e1o h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n<li>L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/qu\u00fd<\/li>\n<li>N\u1ed9p thu\u1ebf TNCN<\/li>\n<li>L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/li>\n<li>L\u1eadp t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. \u0110\u1ecbnh kho\u1ea3n <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">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><\/li>\n<\/ul>\n<p style=\"margin: 1.5pt 0in 1.5pt 0.75in; text-align: justify;\"><span style=\"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=\"font-size: 12pt;\">C\u00f3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ed9p thu\u1ebf TNCN v\u00e0o NSNN<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 3335\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <span style=\"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<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt;\">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>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"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=\"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=\"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=\"font-size: 12pt;\">Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\">C\u00f3 TK 111\/112\u00a0 \u00a0 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\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=\"\/2023\/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=\"\/2023\/kb\/html_11090100\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/a><\/span><\/em><\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.1 L\u1eadp t\u1edd khai thu\u1ebf TNCN h\u00e0ng th\u00e1ng\/qu\u00fd<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, tab\u00a0<strong>Thu\u1ebf,\u00a0<\/strong>nh\u1ea5n<strong>\u00a0Th\u00eam\u00a0<\/strong>v\u00e0 ch\u1ecdn\u00a0<strong>TT80-T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (05\/KK-TNCN) <\/strong>(M\u1eabu quy\u1ebft to\u00e1n theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> \u2013 \u00c1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf b\u1eaft \u0111\u1ea7u t\u1eeb 01\/01\/2022 tr\u1edf \u0111i) ho\u1eb7c <strong>TT92-T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (05\/KK-TNCN)<\/strong>(M\u1eabu t\u1edd khai theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>)<\/p>\n<p><span style=\"font-size: 12pt; font-family: inherit;\">B\u01b0\u1edbc 2. V\u00ed d\u1ee5 ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo TT80. B\u1eaft \u0111\u1ea7u thi\u1ebft l\u1eadp <strong>K\u1ef3 t\u00ednh thu\u1ebf<\/strong>:<\/span><\/p>\n<p><em><strong>L\u01b0u \u00fd: <\/strong><\/em><\/p>\n<ul>\n<li><em>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><\/li>\n<li>T\u1eeb MISA SME 2022 &#8211; R22, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ecdn l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u0103n c\u1ee9 theo k\u1ef3 t\u00ednh l\u01b0\u01a1ng t\u1ea1i doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb b\u1eb1ng c\u00e1ch ch\u1ecdn l\u1ea5y s\u1ed1 li\u1ec7u theo b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng\/qu\u00fd.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26581\" src=\"\/2022\/wp-content\/uploads\/2020\/09\/tncn.png\" alt=\"\" width=\"1230\" height=\"611\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/tncn.png 1230w, \/2023\/wp-content\/uploads\/2020\/09\/tncn-700x348.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/tncn-800x397.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/tncn-768x382.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/tncn-50x25.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/tncn-60x30.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/tncn-100x50.png 100w\" sizes=\"auto, (max-width: 1230px) 100vw, 1230px\" \/><\/p>\n<p><span style=\"font-size: 12pt; font-family: inherit;\">B\u01b0\u1edbc 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><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=\"\/2023\/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=\"\/2023\/kb\/html_11090100\/\"><strong>danh m\u1ee5c Nh\u00e2n vi\u00ean<\/strong><\/a><\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-23671\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/09\/to-khai-tncn-700x778.png\" alt=\"\" width=\"700\" height=\"778\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn-700x778.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn-800x890.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn-768x854.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn-45x50.png 45w, \/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn-54x60.png 54w, \/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn-90x100.png 90w, \/2023\/wp-content\/uploads\/2020\/09\/to-khai-tncn.png 858w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>B\u01b0\u1edbc 4. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>B\u01b0\u1edbc 5. N\u1ed9p t\u1edd khai cho c\u01a1 quan thu\u1ebf. Xem <a href=\"\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/p>\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=\"\/2023\/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<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.2 N\u1ed9p thu\u1ebf TNCN<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: N\u1ed9p thu\u1ebf TNCN b\u1eb1ng ti\u1ec1n m\u1eb7t. Xem<a href=\"\/2023\/kb\/nop_cac_loai_thue_khac_bang_tien_mat\/\"> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: N\u1ed9p thu\u1ebf TNCN b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Xem <a href=\"\/2023\/kb\/nopcacloaithuekhac_bangtienguinganhang\/\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.3 Cu\u1ed1i n\u0103m l\u1eadp t\u1edd khai quy\u1ebft t\u00e2m thu\u1ebf TNCN<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, tab\u00a0<strong>Thu\u1ebf,\u00a0<\/strong>nh\u1ea5n<strong>\u00a0Th\u00eam\u00a0<\/strong>v\u00e0 ch\u1ecdn\u00a0<strong>TT80-T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (05\/QTT-TNCN) <\/strong>(M\u1eabu quy\u1ebft to\u00e1n theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/a> \u2013 \u00c1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb n\u0103m 2021 tr\u1edf \u0111i) ho\u1eb7c <strong>TT92-T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (05\/QTT-TNCN)<\/strong>(M\u1eabu t\u1edd khai theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx\" target=\"_blank\" rel=\"noopener\">th\u00f4ng t\u01b0 92\/2015\/TT-BTC)<\/a><\/p>\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 2. V\u00ed d\u1ee5 ch\u1ecdn Quy\u1ebft to\u00e1n thu\u1ebf TNCN theo TT80. C<span style=\"font-size: 12pt; font-family: inherit;\">h\u1ecdn tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n v\u00e0 thi\u1ebft l\u1eadp k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: T\u1eeb MISA SME 2022 &#8211; R17, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ch\u1ecdn &#8220;<strong>C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; D\u1ef1a v\u00e0o b\u1ea3ng l\u01b0\u01a1ng<\/strong>&#8221; v\u00e0 thi\u1ebft l\u1eadp kho\u1ea3ng th\u1eddi gian, trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb mu\u1ed1n quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u0103n c\u1ee9 theo b\u1ea3ng l\u01b0\u01a1ng trong n\u0103m quy\u1ebft to\u00e1n. <em>(VD: \u0110\u01a1n v\u1ecb quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2021. S\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n c\u0103n c\u1ee9 theo b\u1ea3ng l\u01b0\u01a1ng t\u1eeb Th\u00e1ng 12\/2020 \u0111\u1ebfn Th\u00e1ng 11\/2021).<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25095\" src=\"\/2022\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3.png\" alt=\"\" width=\"1231\" height=\"545\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3.png 1231w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3-700x310.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3-800x354.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3-768x340.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3-50x22.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3-60x27.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_1-3-100x44.png 100w\" sizes=\"auto, (max-width: 1231px) 100vw, 1231px\" \/><\/p>\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 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=\"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>05-1BK-QTT-TNCN<\/strong>; <strong>05-2BK-QTT-TNCN<\/strong>; <strong>05-3BK-QTT-TNCN<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23677\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/09\/thue-TN_7.png\" alt=\"\" width=\"971\" height=\"1010\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7.png 971w, \/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7-700x728.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7-800x832.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7-768x799.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7-48x50.png 48w, \/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7-58x60.png 58w, \/2023\/wp-content\/uploads\/2020\/09\/thue-TN_7-96x100.png 96w\" sizes=\"auto, (max-width: 971px) 100vw, 971px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <span style=\"font-size: 12pt;\"><strong>05-1BK-QTT-TNCN<\/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 CCCD\/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<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39725\" src=\"\/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1.png\" alt=\"\" width=\"1669\" height=\"880\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1.png 1669w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-700x369.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-800x422.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-768x405.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-50x26.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-1536x810.png 1536w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-60x32.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_1-1-100x53.png 100w\" sizes=\"auto, (max-width: 1669px) 100vw, 1669px\" \/><\/p><\/blockquote>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <span style=\"font-size: 12pt;\"><strong>05-2BK-QTT-TNCN<\/strong><\/span><strong>:<\/strong><\/li>\n<\/ul>\n<ul>\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<\/ul>\n<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39723\" src=\"\/2023\/wp-content\/uploads\/2020\/09\/TNCN_2.png\" alt=\"\" width=\"1474\" height=\"643\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/TNCN_2.png 1474w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_2-700x305.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_2-800x349.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_2-768x335.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_2-50x22.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_2-60x26.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_2-100x44.png 100w\" sizes=\"auto, (max-width: 1474px) 100vw, 1474px\" \/><\/p><\/blockquote>\n<ul style=\"list-style-type: disc;\">\n<li>S\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <span style=\"font-size: 12pt;\"><strong>05-3BK-QTT-TNCN<\/strong><\/span><strong>: <\/strong>L\u1ea5y t\u1eeb b\u1ea3ng k\u00ea <span style=\"font-size: 12pt;\"><strong>05-1BK-QTT-TNCN<\/strong><\/span>\u00a0\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<blockquote><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39727\" src=\"\/2023\/wp-content\/uploads\/2020\/09\/TNCN_3.png\" alt=\"\" width=\"1406\" height=\"644\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/TNCN_3.png 1406w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_3-700x321.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_3-800x366.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_3-768x352.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_3-50x23.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_3-60x27.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/TNCN_3-100x46.png 100w\" sizes=\"auto, (max-width: 1406px) 100vw, 1406px\" \/><\/p><\/blockquote>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><\/p>\n<ul>\n<li><em><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=\"font-size: 12pt;\"><strong>05-2BK-QTT-TNCN <\/strong><\/span><span style=\"font-size: 12pt;\">v\u00e0 thu nh\u1eadp c\u00e1c th\u00e1ng ch\u00ednh th\u1ee9c v\u00e0o b\u1ea3ng k\u00ea <strong>05-1BK-QTT-TNCN<\/strong><\/span><\/span><\/em><\/li>\n<li>C\u00f3 th\u1ec3 th\u00eam d\u00f2ng v\u00e0o ph\u1ee5 l\u1ee5c b\u1eb1ng c\u00e1ch nh\u1ea5n t\u1ed5 h\u1ee3p ph\u00edm Ctrl + Ins<\/li>\n<\/ul>\n<p>B\u01b0\u1edbc 4. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>B\u01b0\u1edbc 5. N\u1ed9p t\u1edd khai qua Mtax, ho\u1eb7c xu\u1ea5t kh\u1ea9u ra XML \u0111\u1ec3 n\u1ed9p ho\u1eb7c nh\u1eadp v\u00e0o HTKK. Xem h\u01b0\u1edbng d\u1eabn <strong><a href=\"\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/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=\"\/2023\/kb\/html_11050100\/#khai-bao-don-vi-la-chi-nhanh\"><strong>K\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN <\/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=\"\/2023\/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<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><strong>3.4 L\u1eadp t\u1edd khai b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3)<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>, ch\u1ecdn t\u1edd khai mu\u1ed1n khai b\u1ed5 sung.<\/span><\/p>\n<p>B\u01b0\u1edbc 2. V\u00ed d\u1ee5 ch\u1ecdn <strong>TT80 &#8211; <span style=\"font-size: 12pt;\">T\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (05\/KK-TNCN)<\/span><\/strong>. Ti\u1ebfp theo, ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf mu\u1ed1n khai b\u1ed5 sung.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22990\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4.png\" alt=\"\" width=\"957\" height=\"435\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4.png 957w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4-700x318.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4-800x364.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4-768x349.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4-50x23.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4-60x27.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/Thue-TNCN_4-100x45.png 100w\" sizes=\"auto, (max-width: 957px) 100vw, 957px\" \/><\/p>\n<p>B\u01b0\u1edbc 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. Sau \u0111\u00f3, nh\u1ea5n <strong>T\u1ed5ng h\u1ee3p KHBS<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23253\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1.png\" alt=\"\" width=\"842\" height=\"1077\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1.png 842w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1-700x895.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1-800x1024.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1-768x982.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1-39x50.png 39w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1-47x60.png 47w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_01-1-78x100.png 78w\" sizes=\"auto, (max-width: 842px) 100vw, 842px\" \/><\/p>\n<p>B\u01b0\u1edbc 4. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u \u0111i\u1ec1u ch\u1ec9nh v\u00e0o:<\/p>\n<ul>\n<li>T\u1edd khai b\u1ed5 sung m\u1eabu\u00a0<strong>01\/KHBS<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23255\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/09\/BS-05.KK_02.png\" alt=\"\" width=\"1167\" height=\"1078\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02.png 1167w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02-700x647.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02-800x739.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02-768x709.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02-50x46.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02-60x55.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_02-100x92.png 100w\" sizes=\"auto, (max-width: 1167px) 100vw, 1167px\" \/><\/p>\n<ul>\n<li>\u00a0\u0110\u1ed3ng th\u1eddi, c\u1eadp nh\u1eadt l\u00ean b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu<strong>\u00a001-1\/KHBS<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23256\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1.png\" alt=\"\" width=\"1227\" height=\"763\" srcset=\"\/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1.png 1227w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1-700x435.png 700w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1-800x497.png 800w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1-768x478.png 768w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1-50x31.png 50w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1-60x37.png 60w, \/2023\/wp-content\/uploads\/2020\/09\/BS-05.KK_03-1-100x62.png 100w\" sizes=\"auto, (max-width: 1227px) 100vw, 1227px\" \/><\/p>\n<p>B\u01b0\u1edbc 5. Khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin <strong>N\u1ed9i dung gi\u1ea3i th\u00edch v\u00e0 t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m\u00a0<\/strong>(n\u1ebfu c\u00f3).<\/p>\n<p>B\u01b0\u1edbc 6. Nh\u1ea5n <strong>C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 l\u01b0u t\u1edd khai.<\/p>\n<p>B\u01b0\u1edbc 7. N\u1ed9p t\u1edd khai b\u1ed5 sung cho c\u01a1 quan thu\u1ebf. Xem <a href=\"\/2023\/kb\/nop_to_khai_thue\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf (kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n), NNT ch\u1ec9 ph\u1ea3i n\u1ed9p\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/em>, kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p NNT ph\u00e1t hi\u1ec7n H\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u00f3 sai s\u00f3t, v\u00e0 C\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf cho H\u1ed3 s\u01a1 khai thu\u1ebf n\u00e0y, th\u00ec NNT khai b\u1ed5 sung b\u1eb1ng c\u00e1ch:\n<ul>\n<li>H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung<\/li>\n<li>Kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0<em>T\u1edd khai b\u1ed5 sung s\u1ed1 01\/KHBS<\/em>\u00a0v\u00e0\u00a0<em>B\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung s\u1ed1 01-1\/KHBS.<\/em>\u00a0(Do NNT kh\u00f4ng ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a CQT n\u00ean CQT s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh g\u1eedi cho NNT).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim)<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"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":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=12776"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12776\/revisions"}],"predecessor-version":[{"id":56261,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/12776\/revisions\/56261"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=12776"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=12776"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=12776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}