{"id":16241,"date":"2022-11-15T11:15:28","date_gmt":"2022-11-15T04:15:28","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16241"},"modified":"2026-04-28T08:36:16","modified_gmt":"2026-04-28T01:36:16","slug":"truong-hop-nhan-vien-co-dang-ky-nguoi-phu-thuoc-lai-tu-dau-nam-thi-cuoi-nam-minh-quyet-toan-thue-nhu-the-nao","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/truong-hop-nhan-vien-co-dang-ky-nguoi-phu-thuoc-lai-tu-dau-nam-thi-cuoi-nam-minh-quyet-toan-thue-nhu-the-nao\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean c\u00f3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i t\u1eeb \u0111\u1ea7u n\u0103m th\u00ec cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>Gi\u1ea3i \u0111\u00e1p quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cu\u1ed1i n\u0103m cho tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i t\u1eeb \u0111\u1ea7u n\u0103m, gi\u00fap \u0111\u01a1n v\u1ecb v\u00e0 nh\u00e2n vi\u00ean hi\u1ec3u r\u00f5 c\u00e1ch x\u1eed l\u00fd s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n<h3><strong>2. H\u01b0\u1edbng d\u1eabn thao t\u00e1c<\/strong><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean c\u00f3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i t\u1eeb \u0111\u1ea7u n\u0103m th\u00ec cu\u1ed1i n\u0103m \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/p>\n<ol>\n<li>Cu\u1ed1i n\u0103m \u0111\u01a1n v\u1ecb l\u00e0m QTT &#8211; khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1ed5ng thu\u1ebf n\u1ed9p + s\u1ed1 thu\u1ebf n\u1ed9p c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n t\u1ea1i ph\u1ee5 l\u1ee5c trong t\u1edd khai QTT (kh\u00f4ng t\u00ednh l\u1ea1i c\u00e1c b\u1ea3ng l\u01b0\u01a1ng b\u1ea3ng thu\u1ebf \u0111\u00e3 chi tr\u1ea3 tr\u01b0\u1edbc \u0111\u00f3).<\/li>\n<li>Kho\u1ea3n nh\u00e2n vi\u00ean ph\u1ea3i n\u1ed9p th\u00eam\/th\u1eeba s\u1ebd c\u0103n c\u1ee9 theo s\u1ed1 ti\u1ec1n nh\u00e2n vi\u00ean \u0111\u00e3 n\u1ed9p khi kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf cu\u1ed1i n\u0103m QTT t\u00ednh ra, \u0111\u01a1n v\u1ecb ph\u1ea3i theo d\u00f5i c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean:<\/li>\n<\/ol>\n<ul>\n<li>N\u1ebfu nh\u00e2n vi\u00ean \u1ee7y quy\u1ec1n QTT cho \u0111\u01a1n v\u1ecb: Ph\u1ea7n ti\u1ec1n th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i v\u1ec1 \u0111\u01a1n v\u1ecb &#8211; \u0111\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n cho nh\u00e2n vi\u00ean (\u0110\u01a1n v\u1ecb ch\u1ecdn m\u1ed9t trong hai c\u00e1ch: 1 l\u00e0 b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 thu\u1ebf sau, 2 l\u00e0 nh\u1eadn ti\u1ec1n th\u00ec l\u00e0m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf).<\/li>\n<li>N\u1ebfu nh\u00e2n vi\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n QTT: nh\u00e2n vi\u00ean t\u1ef1 \u0111i QTT, ph\u1ea7n ti\u1ec1n th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 tr\u1ef1c ti\u1ebfp cho nh\u00e2n vi\u00ean \u0111\u00f3.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Gi\u1ea3i \u0111\u00e1p quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cu\u1ed1i n\u0103m cho tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea1i t\u1eeb \u0111\u1ea7u n\u0103m, gi\u00fap \u0111\u01a1n v\u1ecb v\u00e0 nh\u00e2n vi\u00ean hi\u1ec3u r\u00f5 c\u00e1ch x\u1eed l\u00fd s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n. 2. H\u01b0\u1edbng&#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-16241","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16241","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=16241"}],"version-history":[{"count":6,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16241\/revisions"}],"predecessor-version":[{"id":24251,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16241\/revisions\/24251"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16241"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16241"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}