<\/div>\n

2.3. X\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\/l\u1ea7n h\u1ee3p \u0111\u1ed3ng<\/strong><\/h4>\n
\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp c\u1ee7a c\u1ed9ng t\u00e1c vi\u00ean (CTV) t\u1eeb 5.000.000 \u0111\u1ed3ng\/l\u1ea7n chi tr\u1ea3 tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi gi\u1ea3i ng\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p CTV l\u00e0m b\u1ea3n cam k\u1ebft t\u1ea1m ho\u00e3n kh\u1ea5u tr\u1eeb.<\/p>\n
T\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ea3 n\u0103m c\u1ee7a CTV, vi\u1ec7c x\u1eed l\u00fd h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb s\u1ebd \u0111\u01b0\u1ee3c chia l\u00e0m 2 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 1: Kh\u1ea5u tr\u1eeb ngay 10% t\u1ea1i ngu\u1ed3n (Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn)<\/strong><\/h5>\n
\u00c1p d\u1ee5ng khi CTV c\u00f3 t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m \u1edf m\u1ee9c cao (thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf TNCN sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh) ho\u1eb7c CTV l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i kh\u00e1c nhau.<\/p>\n
1. Quy tr\u00ecnh x\u1eed l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/p>\n
\u2022 Kh\u1ea5u tr\u1eeb 10%: \u0110\u01a1n v\u1ecb t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i gi\u1eef l\u1ea1i:<\/p>\n
**S\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb = T\u1ed5ng thu nh\u1eadp m\u1ed7i l\u1ea7n chi tr\u1ea3 * 10%<\/p>\n
\u2022 Chi tr\u1ea3 ti\u1ec1n th\u1ef1c nh\u1eadn: \u0110\u01a1n v\u1ecb chuy\u1ec3n kho\u1ea3n ho\u1eb7c tr\u1ea3 ti\u1ec1n m\u1eb7t cho CTV s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i (90% gi\u00e1 tr\u1ecb thanh to\u00e1n).<\/p>\n
\u2022 C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf: \u0110\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed cho CTV khi h\u1ecd y\u00eau c\u1ea7u, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 CTV t\u1ef1 \u0111i quy\u1ebft to\u00e1n, ho\u00e0n thu\u1ebf sau n\u00e0y.<\/p>\n
\u2022 K\u00ea khai thu\u1ebf: \u0110\u01a1n v\u1ecb \u0111\u01b0a th\u00f4ng tin c\u1ee7a CTV v\u00e0 s\u1ed1 thu\u1ebf 10% \u0111\u00e3 gi\u1eef l\u1ea1i v\u00e0o t\u1edd khai th\u00e1ng\/qu\u00fd v\u00e0 t\u1ed5ng h\u1ee3p v\u00e0o B\u1ea3ng k\u00ea 05-2\/BK-QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m c\u1ee7a c\u00f4ng ty.<\/p>\n
2. Quy tr\u00ecnh x\u1eed l\u00fd c\u1ee7a c\u1ed9ng t\u00e1c vi\u00ean<\/strong><\/p>\n
\u2022 CTV nh\u1eadn 90% thu nh\u1eadp v\u00e0 l\u01b0u gi\u1eef c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf do doanh nghi\u1ec7p c\u1ea5p.<\/p>\n
\u2022 Quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m: K\u1ebft th\u00fac n\u0103m, CTV thu th\u1eadp ch\u1ee9ng t\u1eeb \u1edf t\u1ea5t c\u1ea3 c\u00e1c n\u01a1i, t\u1ef1 l\u00e0m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed (eTax). N\u1ebfu s\u1ed1 thu\u1ebf 10% \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p, CTV s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ti\u1ec1n thu\u1ebf.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: CTV l\u00e0m B\u1ea3n cam k\u1ebft \u0111\u1ec3 kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10%<\/strong><\/h5>\n
\u00c1p d\u1ee5ng n\u1ebfu CTV \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ea3 n\u0103m c\u1ee7a m\u00ecnh (sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb) ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf (V\u00ed d\u1ee5: Thu nh\u1eadp n\u0103m d\u01b0\u1edbi ng\u01b0\u1ee1ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a b\u1ea3n th\u00e2n l\u00e0 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/p>\n
1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0m cam k\u1ebft<\/strong><\/p>\n
\u2022 CTV ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/p>\n
\u2022 C\u00e1 nh\u00e2n CTV ph\u1ea3i duy nh\u1ea5t c\u00f3 1 ngu\u1ed3n thu nh\u1eadp di\u1ec7n n\u00e0y trong n\u0103m (ho\u1eb7c ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i \u0111\u00e2y v\u00e0 thu nh\u1eadp t\u1ea1i c\u00e1c n\u01a1i kh\u00e1c ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf).<\/p>\n
\u2022 \u0110\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 M\u00e3 s\u1ed1 thu\u1ebf (MST) c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft.<\/p>\n
2. C\u00e1ch th\u1ee9c x\u1eed l\u00fd<\/strong><\/p>\n**
\u2022 CTV l\u1eadp cam k\u1ebft: CTV \u0111i\u1ec1n v\u00e0 k\u00fd v\u00e0o M\u1eabu 08\/CK-TNCN (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC) g\u1eedi cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. CTV ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3n cam k\u1ebft n\u00e0y.<\/p>\n
\u2022 Doanh nghi\u1ec7p chi tr\u1ea3 100%: Khi nh\u1eadn \u0111\u01b0\u1ee3c M\u1eabu 08\/CK-TNCN h\u1ee3p l\u1ec7, doanh nghi\u1ec7p kh\u00f4ng kh\u1ea5u tr\u1eeb 10% n\u1eefa m\u00e0 chi tr\u1ea3 nguy\u00ean v\u1eb9n s\u1ed1 ti\u1ec1n th\u00f9 lao cho CTV.<\/p>\n
\u2022\u00a0 K\u00ea khai cu\u1ed1i n\u0103m: \u0110\u1ebfn cu\u1ed1i n\u0103m, doanh nghi\u1ec7p v\u1eabn l\u00ean b\u1ea3ng k\u00ea khai thu nh\u1eadp c\u1ee7a CTV n\u00e0y v\u00e0o M\u1eabu 05-2\/BK-QTT-TNCN, \u0111i\u1ec1n s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u00e0 0, v\u00e0 l\u01b0u gi\u1eef b\u1ea3n cam k\u1ebft c\u1ee7a CTV \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi thanh tra.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. 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…<\/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":28279,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15309\/revisions\/28279"}],"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}]}}