{"id":27010,"date":"2022-08-02T16:55:01","date_gmt":"2022-08-02T09:55:01","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=27010"},"modified":"2025-10-28T15:02:37","modified_gmt":"2025-10-28T08:02:37","slug":"lap-bang-ke-su-dung-chung-tu-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/helpsme2021.misa.vn\/2026\/kb\/lap-bang-ke-su-dung-chung-tu-thue-tncn\/","title":{"rendered":"L\u1eadp b\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu\u1ebf TNCN"},"content":{"rendered":"<p><span style=\"color: #000000;\"><div class=\"su-accordion su-u-trim\"><\/span><br \/>\n<span style=\"color: #000000;\"><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><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/span><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><\/span><br \/>\n<span style=\"color: #000000;\"><b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 g\u1eedi b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ebfn C\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\"><b>N\u1ed9i dung:<\/b><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u0110i\u1ec1u ki\u1ec7n v\u00e0 l\u01b0u \u00fd khi l\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 g\u1eedi b\u1ea3ng k\u00ea.<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi d\u1eef li\u1ec7u \u0111a chi nh\u00e1nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho c\u00e1c \u0111\u01a1n v\u1ecb, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"color: #000000;\"><\/div><\/div><\/span><br \/>\n<span style=\"color: #000000;\"><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><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/span><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\"><em>K\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n v\u1edbi B\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb trong ch\u1ee9c n\u0103ng <strong>Nghi\u1ec7p v\u1ee5\\Thu\u1ebf\\Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> tr\u00ean chi nh\u00e1nh v\u00e0 s\u1ed5 \u0111ang l\u00e0m vi\u1ec7c th\u00ec m\u1edbi c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ch\u1ee9c n\u0103ng n\u00e0y. (Chi ti\u1ebft h\u01b0\u1edbng d\u1eabn ph\u00e2n quy\u1ec1n, xem h\u01b0\u1edbng d\u1eabn <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/html_28040100\/\">t\u1ea1i \u0111\u00e2y<\/a><\/span>)<\/em><\/span><\/li>\n<li><span style=\"color: #000000;\"><em>B\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp theo qu\u00fd \u0111\u1ec3 doanh nghi\u1ec7p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/em><\/span><\/li>\n<li><span style=\"color: #000000;\"><em>Xem to\u00e0n b\u1ed9 lu\u1ed3ng nghi\u1ec7p v\u1ee5 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Xem h\u01b0\u1edbng d\u1eabn <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/chung-tu-dien-tu-khau-tru-thue-tncn\/\"><strong>T\u1ea1i \u0111\u00e2y<\/strong><\/a><\/span><\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Thu\u1ebf\\Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\\B\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb<\/strong>, nh\u1ea5n <strong>Th\u00eam<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 b\u1ea3ng k\u00ea. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2022\/wp-content\/uploads\/2022\/08\/tncn_33-2.png\" alt=\"\" width=\"611\" height=\"379\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">Ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean t\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb \u1edf tr\u1ea1ng th\u00e1i \u0110\u00e3 ph\u00e1t h\u00e0nh v\u00e0 \u0110\u00e3 h\u1ee7y c\u00f3 ng\u00e0y l\u1eadp thu\u1ed9c k\u1ef3 b\u1ea3ng k\u00ea.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/2022\/wp-content\/uploads\/2022\/08\/tncn_34.png\" alt=\"\" width=\"1103\" height=\"619\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi <strong>In<\/strong> b\u1ea3ng k\u00ea, ph\u1ea7n m\u1ec1m cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng xu\u1ea5t kh\u1ea9u file \u0111\u1ecbnh d\u1ea1ng xml \u0111\u1ec3 n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c nh\u1eadp kh\u1ea9u v\u00e0o HTKK.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<br \/>\n<span style=\"color: #000000;\"><\/div><\/div><\/span><br \/>\n<span style=\"color: #000000;\"><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><\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/span><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi D\u1eef li\u1ec7u \u0111a chi nh\u00e1nh:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong>: H\u1ec7 th\u1ed1ng lu\u00f4n l\u1eadp b\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ri\u00eang.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">Chi nh\u00e1nh ph\u1ee5 thu\u1ed9c c\u00f3 t\u00edch ch\u1ecdn &#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN ri\u00eang&#8221; \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea ri\u00eang c\u1ee7a chi nh\u00e1nh. C\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn &#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN ri\u00eang&#8221; th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea ri\u00eang.<\/span><\/li>\n<li><span style=\"color: #000000;\">Khi T\u1ed5ng c\u00f4ng ty l\u1eadp b\u1ea3ng k\u00ea th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u ph\u00e1t sinh t\u1ea1i T\u1ed5ng c\u00f4ng ty v\u00e0 d\u1eef li\u1ec7u c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi nh\u00e1nh ph\u1ee5 thu\u1ed9c kh\u00f4ng t\u00edch ch\u1ecdn &#8220;K\u00ea khai thu\u1ebf GTGT, TT\u0110B, TNCN ri\u00eang&#8221;.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><\/div><\/div><\/span><br \/>\n<span style=\"color: #000000;\"><\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"ht-kb-category":[2593],"ht-kb-tag":[],"_links":{"self":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/27010"}],"collection":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=27010"}],"version-history":[{"count":4,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/27010\/revisions"}],"predecessor-version":[{"id":46897,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/27010\/revisions\/46897"}],"wp:attachment":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=27010"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=27010"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=27010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}