{"id":16743,"date":"2023-03-16T16:49:30","date_gmt":"2023-03-16T09:49:30","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16743"},"modified":"2025-10-23T17:12:40","modified_gmt":"2025-10-23T10:12:40","slug":"mot-so-cau-hoi-thuong-gap-ve-cach-lap-to-khai-quyet-toan-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/mot-so-cau-hoi-thuong-gap-ve-cach-lap-to-khai-quyet-toan-thue\/","title":{"rendered":"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/h3>\n<h4><span style=\"font-size: 12pt;\"><strong>1. Khi n\u00e0o ph\u1ea3i k\u00ea khai kho\u1ea3n l\u01b0\u01a1ng kho\u00e1n vi\u1ec7c tr\u1ea3 ch\u1eadm sang n\u0103m sau?<\/strong><\/span><\/h4>\n<p><strong>C\u00e2u h\u1ecfi: <\/strong>C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 kho\u1ea3n l\u01b0\u01a1ng kho\u00e1n vi\u1ec7c v\u00e0o th\u00e1ng 12\/2021 d\u1ef1 \u0111\u1ecbnh tr\u1ea3 v\u00e0o th\u00e1ng 01\/2022 do kinh t\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng kh\u00f3 kh\u0103n, tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u00f4i s\u1ebd ph\u1ea3i k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu kho\u1ea3n l\u01b0\u01a1ng kho\u00e1n vi\u1ec7c \u0111\u00e3 th\u1ef1c chi tr\u1ea3 cho c\u00e1 nh\u00e2n trong n\u0103m 2021, doanh nghi\u1ec7p k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2021.<\/li>\n<li>N\u1ebfu kho\u1ea3n l\u01b0\u01a1ng kho\u00e1n vi\u1ec7c chi tr\u1ea3 sau th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m 2021 (v\u00ed d\u1ee5 tr\u1ea3 v\u00e0o th\u00e1ng 01\/2022), doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai kho\u1ea3n n\u00e0y v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2022, t\u1ee9c l\u00e0 n\u0103m th\u1ef1c t\u1ebf chi tr\u1ea3.<\/li>\n<\/ul>\n<h4><span style=\"font-size: 12pt;\"><strong>2. \u0110\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c mu\u1ed9n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb \u0111\u1ea7u n\u0103m kh\u00f4ng?<\/strong><\/span><\/h4>\n<p><strong>C\u00e2u h\u1ecfi: <\/strong>Trong n\u0103m 2021, c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng (ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) t\u1eeb th\u00e1ng 01\/2021, nh\u01b0ng t\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0o th\u00e1ng 03\/2022 m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 v\u1eady th\u00ec c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c hay kh\u00f4ng?<\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn:<\/strong> C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft d.4 \u0111i\u1ec3m d kho\u1ea3n 1 v\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx?anchor=dieu_9\" target=\"_blank\" rel=\"noopener noreferrer\">ti\u1ec3u ti\u1ebft c.2.3 ti\u1ebft c.2 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 6 \u0110i\u1ec1u 25\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-92-2015-TT-BTC-huong-dan-thue-gia-tri-gia-tang-thue-thu-nhap-ca-nhan-282089.aspx?anchor=khoan_6_25\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC:<\/a><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, con ch\u00e1u, th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/li>\n<\/ul>\n<h4><span style=\"font-size: 12pt;\"><strong>3. C\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf khi v\u1eeba c\u00f3 thu nh\u1eadp l\u01b0\u01a1ng v\u1eeba c\u00f3 c\u1ed5 t\u1ee9c t\u1ea1i \u0111\u01a1n v\u1ecb?<\/strong><\/span><\/h4>\n<p><strong>C\u00e2u h\u1ecfi: <\/strong>C\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a 1 \u0111\u01a1n v\u1ecb chi tr\u1ea3, th\u00ec quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 quy\u1ebft to\u00e1n thu\u1ebf thay \u0111\u01b0\u1ee3c kh\u00f4ng?<\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn:<\/strong> Kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n (c\u1ed5 t\u1ee9c) \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 5% kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf, n\u1ebfu trong n\u0103m ch\u1ec9 c\u00f3 duy nh\u1ea5t 1 ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i 1 \u0111\u01a1n v\u1ecb chi tr\u1ea3 th\u00ec c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 quy\u1ebft to\u00e1n thu\u1ebf thay.<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>4. N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u1edf \u0111\u00e2u khi l\u00e0m vi\u1ec7c t\u1ea1i hai n\u01a1i? <\/strong><\/span><\/h4>\n<p><strong>C\u00e2u h\u1ecfi: <\/strong>N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u1edf c\u1ea3 2 n\u01a1i (A v\u00e0 B) th\u00ec n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u1edf \u0111\u00e2u?<\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn:<\/strong> C\u0103n c\u1ee9 \u0111i\u1ec3m b2 kho\u1ea3n 8 \u0110i\u1ec1u 11 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455733.aspx?anchor=dieu_11\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. <\/a>Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u1edf n\u01a1i m\u00e0 c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>5. S\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/span><\/h4>\n<p><strong>C\u00e2u h\u1ecfi: <\/strong>M\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd cho bao nhi\u00eau ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c?<\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<ul>\n<li>Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"http:\/\/lawnet.vn\/vb\/thong-tu-111-2013-tt-btc-huong-dan-luat-thue-thu-nhap-ca-nhan-va-nghi-dinh-65-2013-nd-cp-3222c.html\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0m\u1ed9t ng\u01b0\u1eddi khi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec kh\u00f4ng h\u1ea1n ch\u1ebf s\u1ed1 l\u01b0\u1ee3ng mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh.<\/li>\n<li>Tuy nhi\u00ean, m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. N\u1ebfu nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. II. H\u01b0\u1edbng d\u1eabn 1. Khi n\u00e0o ph\u1ea3i k\u00ea khai kho\u1ea3n l\u01b0\u01a1ng kho\u00e1n vi\u1ec7c tr\u1ea3 ch\u1eadm sang n\u0103m sau? C\u00e2u h\u1ecfi: C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 kho\u1ea3n l\u01b0\u01a1ng kho\u00e1n vi\u1ec7c v\u00e0o th\u00e1ng 12\/2021 d\u1ef1 \u0111\u1ecbnh&#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-16743","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16743","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=16743"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16743\/revisions"}],"predecessor-version":[{"id":21827,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16743\/revisions\/21827"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16743"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16743"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}