{"id":15273,"date":"2021-11-23T10:40:59","date_gmt":"2021-11-23T03:40:59","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15273"},"modified":"2025-10-31T16:07:33","modified_gmt":"2025-10-31T09:07:33","slug":"thue-tncn-la-gi-ai-la-doi-tuong-phai-nop-thue-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thue-tncn-la-gi-ai-la-doi-tuong-phai-nop-thue-tncn\/","title":{"rendered":"Thu\u1ebf TNCN l\u00e0 g\u00ec? Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN?"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p>N\u1ed9i dung bao g\u1ed3m \u0111\u1ecbnh ngh\u0129a thu\u1ebf TNCN v\u00e0 li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf. Ph\u1ea1m vi \u00e1p d\u1ee5ng d\u00e0nh cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c li\u00ean quan \u0111\u1ebfn Vi\u1ec7t Nam.<\/p>\n<h3><b>2. Thu\u1ebf TNCN l\u00e0 g\u00ec?<\/b><\/h3>\n<p>Trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, ch\u01b0a c\u00f3 kh\u00e1i ni\u1ec7m c\u1ee5 th\u1ec3 v\u1ec1 thu\u1ebf TNCN. Tuy nhi\u00ean, theo Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 m\u1ed9t s\u1ed1 Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn, c\u00f3 th\u1ec3 hi\u1ec3u thu\u1ebf TNCN l\u00e0 thu\u1ebf tr\u1ef1c thu, \u0111\u01b0\u1ee3c t\u00ednh c\u0103n c\u1ee9 tr\u00ean thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n<h3><b>3. Ai l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN?<\/b><\/h3>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007, s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2012, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n<ul>\n<li>C\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:\n<ul>\n<li>C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li>C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n.<\/li>\n<\/ul>\n<\/li>\n<li>C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. N\u1ed9i dung bao g\u1ed3m \u0111\u1ecbnh ngh\u0129a thu\u1ebf TNCN v\u00e0 li\u1ec7t k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n&#8230;<\/p>\n","protected":false},"author":106,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-15273","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15273","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/users\/106"}],"replies":[{"embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/comments?post=15273"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15273\/revisions"}],"predecessor-version":[{"id":22091,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15273\/revisions\/22091"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15273"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15273"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}