{"id":15898,"date":"2022-08-17T11:34:41","date_gmt":"2022-08-17T04:34:41","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=15898"},"modified":"2025-06-02T11:46:11","modified_gmt":"2025-06-02T04:46:11","slug":"huong-dan-dien-thong-tin-thue-tncn-khau-tru-tren-chung-tu-khau-tru","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-thong-tin-thue-tncn-khau-tru-tren-chung-tu-khau-tru\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC)"},"content":{"rendered":"<p>Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2023-03-23_10-12-10-1.png\"><img decoding=\"async\" class=\"size-full wp-image-16805 aligncenter\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2023-03-23_10-12-10-1.png\" alt=\"\" width=\"753\" height=\"748\" \/><\/a><\/p>\n<h4><span style=\"font-size: 14pt;\"><strong>I. Ph\u1ea7n th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/h4>\n<p>To\u00e0n b\u1ed9 th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp bao g\u1ed3m: T\u00ean t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, M\u00e3 s\u1ed1 thu\u1ebf, \u0110i\u1ec7n tho\u1ea1i, \u0110\u1ecba ch\u1ec9 \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y t\u1eeb th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111\u00e3 khai b\u00e1o ban \u0111\u1ea7u.<\/p>\n<h4><span style=\"font-size: 14pt;\"><strong>II. Ph\u1ea7n th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/h4>\n<p><strong>[05] H\u1ecd v\u00e0 t\u00ean<\/strong>: Ghi ch\u1eef in hoa theo t\u00ean tr\u00ean CMND\/CCCD\/H\u1ed9 chi\u1ebfu.<\/p>\n<p><strong>[06] M\u00e3 s\u1ed1 thu\u1ebf<\/strong>: Ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do C\u01a1 quan thu\u1ebf c\u1ea5p.<\/p>\n<p><strong>[07] Qu\u1ed1c t\u1ecbch<\/strong>: <span style=\"font-family: Roboto; color: #212121;\">Khai trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 qu\u1ed1c t\u1ecbch \u1edf Vi\u1ec7t Nam th\u00ec c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng tr\u01b0\u1eddng n\u00e0y.<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><b><span style=\"font-family: Roboto; color: #212121;\">[08] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/span><\/b><span style=\"font-family: Roboto; color: #212121;\"> T\u00edch ch\u1ecdn n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><b><span style=\"font-family: Roboto; color: #212121;\">[09] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/span><\/b><span style=\"font-family: Roboto; color: #212121;\"> T\u00edch ch\u1ecdn n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n<p><strong>[10] \u0110\u1ecba ch\u1ec9 ho\u1eb7c \u0111i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7<\/strong>: <span style=\"font-family: Roboto; color: #212121;\">Ghi s\u1ed1 \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch li\u00ean h\u1ec7 gi\u1eefa C\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[11] S\u1ed1 CMND\/CCCD\/H\u1ed9 chi\u1ebfu<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: \u0110i\u1ec1n CMND\/CCCD n\u1ebfu mang qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam, \u0111i\u1ec1n H\u1ed9 chi\u1ebfu n\u1ebfu mang qu\u1ed1c t\u00ednh kh\u00e1c.<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[12] N\u01a1i c\u1ea5p<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">; \u0110i\u1ec1n T\u1ec9nh\/Th\u00e0nh ph\u1ed1 \u0111\u1ed1i v\u1edbi CMND\/CCCD, \u0111i\u1ec1n Qu\u1ed1c gia \u0111\u1ed1i v\u1edbi H\u1ed9 chi\u1ebfu.<b><\/b><\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[13] Ng\u00e0y c\u1ea5p<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: \u0110i\u1ec1n Ng\u00e0y c\u1ea5p \u0111\u01b0\u1ee3c ghi tr\u00ean CMND\/CCCD\/H\u1ed9 chi\u1ebfu.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>III. Ph\u1ea7n th\u00f4ng tin thu\u1ebf TNCN kh\u1ea5u tr\u1eeb<\/strong><\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[14] Kho\u1ea3n thu nh\u1eadp<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: Ghi lo\u1ea1i thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c nh\u01b0: thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; \u0111\u1ea7u t\u01b0 v\u1ed1n; chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, \u2026<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[14a] Kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: S\u1ed1 ti\u1ec1n \u0111\u00f3ng BHXH ho\u1eb7c c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u01b0\u01a1ng t\u1ef1 m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p cho nh\u00e2n vi\u00ean (kho\u1ea3n tr\u1eeb tr\u00ean l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean) \u2013 gi\u1ed1ng kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ghi v\u00e0o Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp m\u1eabu gi\u1ea5y (Tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean ch\u01b0a \u0111\u00f3ng BHXH th\u00ec ghi = 0).<\/span><\/p>\n<p><strong>[15] Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp<\/strong>: Kho\u1ea3ng th\u1eddi gian chi tr\u1ea3 thu nh\u1eadp cho nh\u00e2n vi\u00ean theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. C\u00f3 th\u1ec3 xu\u1ea5t ch\u1ee9ng t\u1eeb theo t\u1eebng th\u00e1ng ho\u1eb7c theo kho\u1ea3ng th\u1eddi gian<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Xu\u1ea5t theo kho\u1ea3ng th\u1eddi gian nh\u01b0: T\u1eeb th\u00e1ng 7 \u0111\u1ebfn th\u00e1ng 9 \u2013 \u0111\u1ec3 c\u1ea5p cho th\u1eddi gian tr\u1ea3 thu nh\u1eadp th\u00e1ng 7, 8, 9.<\/li>\n<li>Xu\u1ea5t theo th\u00e1ng nh\u01b0: T\u1eeb th\u00e1ng 7 \u0111\u1ebfn th\u00e1ng 7 \u2013 \u0111\u1ec3 c\u1ea5p cho th\u1eddi gian tr\u1ea3 thu nh\u1eadp l\u00e0 th\u00e1ng 7.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Cho ph\u00e9p l\u1eadp ch\u1ee9ng t\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp \u1edf c\u00e1c n\u0103m c\u0169 b\u1eb1ng c\u00e1ch \u0111i\u1ec1n th\u1eddi gian th\u1ef1c t\u1ebf chi tr\u1ea3 thu nh\u1eadp t\u1ea1i ch\u1ec9 ti\u00eau [15].<\/em><\/p>\n<p style=\"background: white;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[16] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: L\u00e0 t\u1ed5ng s\u1ed1 thu nh\u1eadp \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p hay gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<p style=\"text-indent: .5in; background: white; margin: 0in 0in 16.5pt 0in;\"><span style=\"font-family: Roboto; color: #212121;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><em><span style=\"font-family: Roboto; color: #212121;\">Trong \u0111\u00f3: <\/span><\/em>C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP, <span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/luatvietan.vn\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-nam-2020.html\">c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/a><\/span> bao g\u1ed3m:<\/p>\n<blockquote>\n<ul>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh quy\u1ec1n s\u1edf h\u1eefu m\u1ed9t nh\u00e0 \u1edf ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng m\u1ed9t th\u1eeda \u0111\u1ea5t \u1edf t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng t\u1eeb Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng; ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i nhu\u1eadn;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c th\u1ee7y s\u1ea3n xa b\u1edd.<\/span><\/li>\n<\/ul>\n<\/blockquote>\n<p><strong>[17] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>: L\u00e0 t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p style=\"padding-left: 40px;\">T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/p>\n<p><em>Trong \u0111\u00f3:<\/em> C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb l\u00e0: gi\u1ea3m tr\u1eeb gia c\u1ea3nh, gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, \u2026 Xem chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013-TT-BTC.<\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[18] S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: S\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ti\u1ec1n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn ho\u1eb7c to\u00e0n ph\u1ea7n c\u1ee7a kho\u1ea3ng th\u1eddi gian tr\u1ea3 thu nh\u1eadp)<\/span><\/p>\n<p style=\"background: white; margin: 0in 0in 16.5pt 0in;\"><strong><span style=\"font-family: Roboto; color: #212121;\">[19] S\u1ed1 thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn<\/span><\/strong><span style=\"font-family: Roboto; color: #212121;\">: T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (<strong>B\u1eb1ng ch\u1ec9 ti\u00eau [18] tr\u00ean m\u1eabu ch\u1ee9ng t\u1eeb gi\u1ea5y c\u0169<\/strong>).<\/span><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> <\/em><\/p>\n<ul>\n<li><em>Ch\u1ec9 ti\u00eau [19] ch\u1ec9 c\u00f3 \u1edf m\u1eabu ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed thu\u1ebf TNCN &#8211; M\u1eabu 2 (Th\u00f4ng t\u01b0 78\/2021\/TT-BTC). Ch\u00ednh v\u00ec v\u1eady, tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf <strong>c\u00f3 ch\u1ec9 ti\u00eau [19]<\/strong> th\u00ec c\u1ea7n thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo <strong>m\u1eabu 2<\/strong>. Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf <strong>kh\u00f4ng c\u00f3 ch\u1ec9 ti\u00eau [19]<\/strong> th\u00ec thi\u1ebft l\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb theo <strong>m\u1eabu 1<\/strong>.<\/em><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 ti\u00eau [19], Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n s\u1eeda t\u1ea1i <strong>Thi\u1ebft l\u1eadp m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb<\/strong> nh\u01b0 sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i <strong>Thi\u1ebft l\u1eadp<\/strong>\/ch\u1ecdn <strong>Thi\u1ebft l\u1eadp m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb<\/strong>\/nh\u1ea5n <strong>S\u1eeda<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2024-03-11_14-05-18.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17824\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2024-03-11_14-05-18.png\" alt=\"\" width=\"1557\" height=\"872\" \/><\/a><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u1ecdn <strong>S\u1eeda<\/strong> t\u1ea1i ch\u1ec9 ti\u00eau [19]:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2024-03-08_14-29-30-1.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17825\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2024-03-08_14-29-30-1.png\" alt=\"\" width=\"1447\" height=\"862\" \/><\/a><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i <strong>Gi\u00e1 tr\u1ecb m\u1eb7c \u0111\u1ecbnh<\/strong>, ch\u1ecdn c\u00f4ng th\u1ee9c t\u00ednh ch\u1ec9 ti\u00eau [19] &gt; nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2024-03-08_14-31-14-1.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17826\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2022\/08\/2024-03-08_14-31-14-1.png\" alt=\"\" width=\"603\" height=\"415\" \/><\/a><\/p>\n<h4><strong>C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan<\/strong><\/h4>\n<p><a href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-dien-thong-tin-thue-tncn-khau-tru-tren-chung-tu-khau-tru\/\"><span style=\"color: #3a57d5;\">1. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/a><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/nhap-khau-hang-loat-chung-tu-khau-tru-thue\/\">2. Nh\u1eadp kh\u1ea9u h\u00e0ng lo\u1ea1t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/misa-sme-tich-hop-amis-thue-tncn-de-lap-va-phat-hanh-chung-tu-khau-tru-thue\/\">3. MISA SME t\u00edch h\u1ee3p AMIS Thu\u1ebf TNCN \u0111\u1ec3 l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/gui-email-chung-tu-khau-tru-cho-nhan-vien\/\">4. G\u1eedi email ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/a>.<\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/ii-theo-tung-nghiep-vu\/\">5. C\u00e1c c\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/xac-nhan-thu-nhap\/\">6. L\u1eadp th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp.<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/tra-cuu-ma-so-thue-cua-nguoi-nop-thue-de-lap-chung-tu-to-khai\/\">7. Tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf\/CMND\/CCCD\/H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb, t\u1edd khai.<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-phat-hanh-chung-tu-khau-tru-thue-cho-nam-cu-tren-phan-mem-amis-thue-tncn\/\">8. H\u01b0\u1edbng d\u1eabn ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho n\u0103m c\u0169 tr\u00ean ph\u1ea7n m\u1ec1m AMIS Thu\u1ebf TNCN<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\"><a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/ii-theo-tung-nghiep-vu\/\">9. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau: I. Ph\u1ea7n th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp To\u00e0n b\u1ed9 th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp bao g\u1ed3m: T\u00ean t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, M\u00e3 s\u1ed1 thu\u1ebf, \u0110i\u1ec7n tho\u1ea1i, \u0110\u1ecba ch\u1ec9 \u0111\u1ec1u \u0111\u01b0\u1ee3c&#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-15898","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15898","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=15898"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15898\/revisions"}],"predecessor-version":[{"id":23415,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/15898\/revisions\/23415"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=15898"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=15898"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=15898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}