{"id":16516,"date":"2023-02-10T15:31:51","date_gmt":"2023-02-10T08:31:51","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16516"},"modified":"2025-10-23T16:13:34","modified_gmt":"2025-10-23T09:13:34","slug":"huong-dan-dien-thue-tncn-mau-05-kk-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-thue-tncn-mau-05-kk-tncn\/","title":{"rendered":"[Khai thu\u1ebf theo k\u1ef3] H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n t\u1edd khai thu\u1ebf TNCN m\u1eabu 05\/KK-TNCN"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>I. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 <strong>05\/KK-TNCN<\/strong>\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>II. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n t\u1edd khai m\u1eabu s\u1ed1 05\/KK-TNCN<\/strong><\/span><\/h3>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2023\/02\/2023-02-10_15-08-21.png\"><img decoding=\"async\" class=\"size-full wp-image-16517 aligncenter\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2023\/02\/2023-02-10_15-08-21.png\" alt=\"\" width=\"638\" height=\"1288\" \/><\/a><\/p>\n<table style=\"height: 240px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; text-align: center; height: 24px;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td style=\"width: 507.5px; text-align: center; height: 24px;\"><strong>C\u00e1ch \u0111i\u1ec1n<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[16]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[17]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[18]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">= [19] + [20]<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[19]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[20]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[21]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">= [22] + [23]<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[22]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0trong k\u1ef3.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[23]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3.<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 104.1px; height: 24px; text-align: center;\">[24]<\/td>\n<td style=\"width: 507.5px; height: 24px;\">L\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[25]<\/td>\n<td style=\"width: 507.5px;\">K\u00ea khai T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed (n\u1ebfu c\u00f3 ph\u00e1t sinh).<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[26]<\/td>\n<td style=\"width: 507.5px;\">= [27]+[28]<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[27]<\/td>\n<td style=\"width: 507.5px;\">L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo trong k\u1ef3.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[28]<\/td>\n<td style=\"width: 507.5px;\">L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[29]<\/td>\n<td style=\"width: 507.5px;\">= [30] + [31]<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[30]<\/td>\n<td style=\"width: 507.5px;\">L\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0trong k\u1ef3.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[31]<\/td>\n<td style=\"width: 507.5px;\">L\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 104.1px; text-align: center;\">[32]<\/td>\n<td style=\"width: 507.5px;\">L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ch\u1ec9 ti\u00eau [32] = [24]\u00a0x\u00a010%.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 \u00edt nh\u1ea5t 1 th\u00e1ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau 26, 27, 28 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li><em>Ch\u1ec9 ti\u00eau 27: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa &#8211; T\u1ed5ng TNCT tr\u1ea3 cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a lao \u0111\u1ed9ng c\u00f3 \u00edt nh\u1ea5t 1 d\u00f2ng c\u00f3 s\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb &gt;0 v\u00e0 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean ho\u1eb7c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng k\u00fd H\u0110L\u0110\/H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng.<\/em><\/li>\n<li><em>Ch\u1ec9 ti\u00eau 28: C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa &#8211; T\u1ed5ng TNCT tr\u1ea3 cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a lao \u0111\u1ed9ng c\u00f3 \u00edt nh\u1ea5t 1 d\u00f2ng c\u00f3 s\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb &gt;0 v\u00e0 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/em><\/li>\n<li><em>Ch\u1ec9 ti\u00eau 26: T\u1ed5ng TNCT tr\u1ea3 cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf = ch\u1ec9 ti\u00eau 27 + ch\u1ec9 ti\u00eau 28.<\/em><\/li>\n<\/ul>\n<h3><span style=\"font-size: 14pt;\"><strong>III. C\u00e1c b\u00e0i vi\u1ebft li\u00ean quan<\/strong><\/span><\/h3>\n<p><span style=\"color: #3a57d5;\">1. <a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-dien-to-khai-bo-sung-mau-01-khbs\/#2-huong-dan-khai-to-khai-mau-so-01-khbs\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n t\u1edd khai b\u1ed5 sung m\u1eabu 01\/KHBS<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\">2. <a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-dien-phu-luc-05-1-pbt-kk-tncn\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n ph\u1ee5 l\u1ee5c 05-1\/PBT-KK-TNCN<\/a><\/span><\/p>\n<p><span style=\"color: #3a57d5;\">3. <a style=\"color: #3a57d5;\" href=\"https:\/\/helpamis.misa.vn\/amis-thue-tncn\/kb\/huong-dan-dien-ban-giai-trinh-khai-bo-sung-mau-so-01-1-khbs\/\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n b\u1ea3n gi\u1ea3i tr\u00ecnh khai b\u1ed5 sung m\u1eabu s\u1ed1 01-1\/KHBS<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai m\u1eabu s\u1ed1 05\/KK-TNCN\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. II. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n t\u1edd khai m\u1eabu s\u1ed1 05\/KK-TNCN Ch\u1ec9 ti\u00eau C\u00e1ch \u0111i\u1ec1n [16] L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3&#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-16516","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16516","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=16516"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16516\/revisions"}],"predecessor-version":[{"id":21781,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16516\/revisions\/21781"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16516"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16516"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}