{"id":15280,"date":"2021-11-23T11:29:31","date_gmt":"2021-11-23T04:29:31","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=15280"},"modified":"2026-04-24T11:08:25","modified_gmt":"2026-04-24T04:08:25","slug":"thu-nhap-vang-lai-la-gi-va-duoc-tinh-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thu-nhap-vang-lai-la-gi-va-duoc-tinh-nhu-the-nao\/","title":{"rendered":"Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

\n

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1. T\u1ed5ng quan<\/b><\/h3>\n
<\/div>
\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn v\u1ec1 thu nh\u1eadp v\u00e3ng lai, c\u00e1ch t\u00ednh thu\u1ebf, m\u1ee9c ph\u1ea1t khi kh\u00f4ng n\u1ed9p thu\u1ebf TNCN v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n
N\u1ed9i dung:
\n<\/b>– Kh\u00e1i ni\u1ec7m thu nh\u1eadp v\u00e3ng lai
\n– Quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n kh\u1ea5u tr\u1eeb
\n– M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf TNCN
\n– H\u01b0\u1edbng d\u1eabn chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n
Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u00e3ng lai, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp <\/div><\/div>\n
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2. Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec?<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/b> Gi\u1ea3i th\u00edch kh\u00e1i ni\u1ec7m thu nh\u1eadp v\u00e3ng lai \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c.
\nTr\u1ea3 l\u1eddi:
\n<\/b>– Thu nh\u1eadp v\u00e3ng lai l\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n thu nh\u1eadp ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, kh\u00f4ng mang t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean.
\n– Bao g\u1ed3m: ti\u1ec1n hoa h\u1ed3ng, m\u00f4i gi\u1edbi, nhu\u1eadn b\u00fat, th\u00f9 lao gi\u1ea3ng d\u1ea1y, bi\u1ec3u di\u1ec5n, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, v.v. (theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 11\/2013\/TT-BTC).<\/p>\n<\/div><\/div>\n
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3. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/b> L\u00e0m r\u00f5 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp v\u00e3ng lai v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n kh\u1ea5u tr\u1eeb.
\nN\u1ed9i dung quy \u0111\u1ecbnh:<\/b>
\n– C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng, c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.
\n– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n+ T\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000\u0111\/l\u1ea7n tr\u1edf l\u00ean.
\n+ Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng.
\n+ Ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf.
\n+ T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ea3 n\u0103m (g\u1ed3m gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).
\n+ Ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.
\n– C\u00e1 nh\u00e2n t\u1ea3i m\u1eabu 02\/CK-TNCN, k\u00fd cam k\u1ebft v\u00e0 n\u1ed9p cho n\u01a1i tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf.
\n– D\u1ef1a tr\u00ean cam k\u1ebft, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf.
\n– H\u1ebft n\u0103m, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.
\nL\u01b0u \u00fd:<\/b> C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c; n\u1ebfu sai s\u1ebd b\u1ecb x\u1eed l\u00fd theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<\/div><\/div>\n
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4. M\u1ee9c ph\u1ea1t khi kh\u00f4ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/h3>\n
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\nM\u1ee5c \u0111\u00edch:<\/b> C\u1ea3nh b\u00e1o v\u1ec1 m\u1ee9c ph\u1ea1t khi kh\u00f4ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e3ng lai \u0111\u00fang h\u1ea1n.
\nN\u1ed9i dung quy \u0111\u1ecbnh:
\n<\/b>– Theo Kho\u1ea3n 1, \u0110i\u1ec1u 42, Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, c\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea1t 0,05%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.
\n– Th\u1eddi gian t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9).<\/p>\n<\/div><\/div>\n
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5. Th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/h3>\n
<\/div>
\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 v\u00e0 n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai.
\nH\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc:<\/strong><\/p>\n
B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1<\/b><\/p>\n
– T\u1edd khai 02\/QTT-TNCN (theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC)
\n– B\u1ea3ng k\u00ea ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu c\u00f3)
\n– Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf (l\u1ea5y t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u00f3ng thu\u1ebf TNCN trong n\u0103m quy\u1ebft to\u00e1n)
\n– Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp c\u1ee7a c\u1ea3 2 n\u01a1i (n\u1ebfu c\u00f3)<\/p>\n
B\u01b0\u1edbc 2: N\u1ed9p h\u1ed3 s\u01a1<\/b><\/p>\n
– N\u1ed9p online qua website canhan.gdt.gov.vn<\/a>
\n– N\u1ed9p b\u1ea3n c\u1ee9ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/p>\n
B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p h\u1ed3 s\u01a1<\/b><\/p>\n
– Theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC:
\n+ C\u00e1 nh\u00e2n t\u1ef1 khai thu\u1ebf: N\u1ed9p t\u1ea1i C\u1ee5c thu\u1ebf n\u01a1i \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.
\n+ C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i tr\u1edf l\u00ean:
\n\u2022 N\u1ebfu \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n \u0111\u00f3.
\n\u2022 N\u1ebfu ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh th\u00ec n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.
\n\u2022 N\u1ebfu kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng (\u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10%) th\u00ec n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.
\n\u2022 N\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i n\u01a1i n\u00e0o th\u00ec n\u1ed9p t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.
\nL\u01b0u \u00fd:<\/b> C\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn. <\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-15280","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15280","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=15280"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15280\/revisions"}],"predecessor-version":[{"id":22755,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15280\/revisions\/22755"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15280"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15280"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}