{"id":15497,"date":"2022-07-06T17:53:12","date_gmt":"2022-07-06T10:53:12","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15497"},"modified":"2024-08-23T11:37:51","modified_gmt":"2024-08-23T04:37:51","slug":"chung-tu-khau-tru-thue-duoc-cap-khi-nao-va-danh-cho-nhung-doi-tuong-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/chung-tu-khau-tru-thue-duoc-cap-khi-nao-va-danh-cho-nhung-doi-tuong-nao\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p khi n\u00e0o v\u00e0 d\u00e0nh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?"},"content":{"rendered":"<h4><strong>I. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/h4>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0t\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ch\u1ee9ng t\u1eeb c\u00f3 kh\u00e1i ni\u1ec7m nh\u01b0 sau:<\/p>\n<blockquote><p><span style=\"font-size: 12pt;\"><i>Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.<\/i><\/span><\/p><\/blockquote>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0\u00a0111\/2013\/TT-BTC:<\/p>\n<blockquote><p><span style=\"font-size: 12pt;\">Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp.<\/span><\/p><\/blockquote>\n<p>Nh\u01b0 v\u1eady, qua quy \u0111\u1ecbnh tr\u00ean, ch\u00fang ta c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng:<\/p>\n<ul>\n<li><i>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 m\u1ed9t lo\u1ea1i gi\u1ea5y t\u1edd do\u00a0<\/i><b><i>t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/i><\/b><i>\u00a0c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 kho\u1ea3n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/i><\/li>\n<\/ul>\n<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb gi\u1ea5y (quy\u1ec3n bi\u00ean lai) \u2013 \u0111\u1eb7t in, t\u1ef1 in ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/p>\n<p>Tuy nhi\u00ean, c\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2022 quy \u0111\u1ecbnh:\u00a0<em>T\u1eeb ng\u00e0y 01\/07\/2022 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed.<\/em><\/p>\n<h4><strong>II. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p khi n\u00e0o v\u00e0 d\u00e0nh cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o?<\/strong><\/h4>\n<p>C\u0103n c\u1ee9 t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 2, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>\u0110\u1ed1i v\u1edbi NL\u0110 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 03 th\u00e1ng<\/strong>: NL\u0110 c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><strong>\u0110\u1ed1i v\u1edbi NL\u0110 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean<\/strong>: T\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho NL\u0110 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3,\u00a0c\u00e1 nh\u00e2n NL\u0110 \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho m\u00ecnh n\u1ebfu NL\u0110 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c thu nh\u1eadp thu\u1ed9c\u00a0<a href=\"https:\/\/www.meinvoice.vn\/tin-tuc\/18427\/khau-tru-thue-tncn-la-gi\/#2_Cac_truong_hop_phai_thuc_hien_khau_tru_thue_TNCN\" target=\"_blank\" rel=\"noopener\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/a><\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong>\u00a0 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho \u0111\u01a1n v\u1ecb th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec? Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0t\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ch\u1ee9ng t\u1eeb c\u00f3 kh\u00e1i ni\u1ec7m nh\u01b0 sau: Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0&#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-15497","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15497","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=15497"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15497\/revisions"}],"predecessor-version":[{"id":18393,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15497\/revisions\/18393"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15497"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15497"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}