{"id":15309,"date":"2021-11-24T16:53:04","date_gmt":"2021-11-24T09:53:04","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15309"},"modified":"2025-10-24T10:09:23","modified_gmt":"2025-10-24T03:09:23","slug":"quyet-toan-thue-tncn-cho-cong-tac-vien-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/quyet-toan-thue-tncn-cho-cong-tac-vien-nhu-the-nao\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u1ed9ng t\u00e1c vi\u00ean nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>I. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi c\u1ed9ng t\u00e1c vi\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u1ed9ng t\u00e1c vi\u00ean<\/li>\n<li>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 cam k\u1ebft mi\u1ec5n kh\u1ea5u tr\u1eeb<\/li>\n<li>L\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m<\/li>\n<\/ul>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/h3>\n<h4><strong>1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho c\u1ed9ng t\u00e1c vi\u00ean<\/strong><\/h4>\n<p>C\u0103n c\u1ee9 theo Kho\u1ea3n 1, \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng, chi tr\u1ea3 kh\u00e1c cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 VN\u0110 tr\u1edf l\u00ean th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft (m\u1eabu 02\/CK-TNCN) g\u1eedi t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<br \/>\n=&gt; C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft n\u00e0y, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p danh s\u00e1ch thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><em><strong>L\u01b0u \u00fd:<\/strong> C\u00e1 nh\u00e2n l\u00e0m b\u1ea3n cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c, t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3n cam k\u1ebft. N\u1ebfu c\u00f3 s\u1ef1 gian l\u1eadn, c\u00e1 nh\u00e2n s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<h4><strong>2. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n h\u1ee3p \u0111\u1ed3ng<\/strong><\/h4>\n<p>N\u1ebfu c\u1ed9ng t\u00e1c vi\u00ean c\u00f3 t\u1ed5ng thu nh\u1eadp d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n h\u1ee3p \u0111\u1ed3ng th\u00ec ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. Khi chi tr\u1ea3 l\u01b0\u01a1ng, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c gi\u1ea5y t\u1edd nh\u01b0:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n<li>B\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, phi\u1ebfu chi tr\u1ea3 l\u01b0\u01a1ng<\/li>\n<li>B\u1ea3n sao ch\u1ee9ng minh nh\u00e2n d\u00e2n<\/li>\n<\/ul>\n<h4><strong>3. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\/l\u1ea7n h\u1ee3p \u0111\u1ed3ng<\/strong><\/h4>\n<p>N\u1ebfu c\u1ed9ng t\u00e1c vi\u00ean c\u00f3 t\u1ed5ng thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\/l\u1ea7n h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi chi tr\u1ea3. H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb g\u1ed3m:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, phi\u1ebfu chi l\u01b0\u01a1ng<\/li>\n<li>Ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n photo<\/li>\n<li>K\u00ea khai thu\u1ebf TNCN<\/li>\n<\/ul>\n<h4><strong>4. H\u01b0\u1edbng d\u1eabn l\u00e0m cam k\u1ebft 02\/CK-TNCN \u0111\u1ec3 kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN<\/strong><\/h4>\n<p>N\u1ebfu kh\u00f4ng mu\u1ed1n b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN, c\u1ed9ng t\u00e1c vi\u00ean c\u00f3 th\u1ec3 l\u00e0m b\u1ea3n cam k\u1ebft 02\/CK-TNCN g\u1eedi cho doanh nghi\u1ec7p. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0m cam k\u1ebft:<\/p>\n<ul>\n<li>C\u1ed9ng t\u00e1c vi\u00ean \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft<\/li>\n<li>C\u00f3 thu nh\u1eadp duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i<\/li>\n<li>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u01b0\u1edbc t\u00ednh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf<\/li>\n<\/ul>\n<p>D\u1ef1a v\u00e0o cam k\u1ebft n\u00e0y, doanh nghi\u1ec7p t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1ed5ng h\u1ee3p danh s\u00e1ch g\u1eedi c\u01a1 quan thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> C\u1ed9ng t\u00e1c vi\u00ean ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c c\u1ee7a cam k\u1ebft, n\u1ebfu gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi c\u1ed9ng t\u00e1c vi\u00ean, \u0111\u1eb7c bi\u1ec7t l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng, \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\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-15309","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15309","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=15309"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15309\/revisions"}],"predecessor-version":[{"id":21897,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15309\/revisions\/21897"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15309"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15309"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}