{"id":16754,"date":"2023-03-20T15:33:20","date_gmt":"2023-03-20T08:33:20","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=16754"},"modified":"2026-04-24T10:16:54","modified_gmt":"2026-04-24T03:16:54","slug":"tat-ca-ca-nhan-co-thu-nhap-deu-phai-quyet-toan-thue-tncn-dung-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/tat-ca-ca-nhan-co-thu-nhap-deu-phai-quyet-toan-thue-tncn-dung-khong\/","title":{"rendered":"T\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u00fang kh\u00f4ng?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/b><\/h3>\n
H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng. N\u1ed9i dung gi\u00fap l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n
2. H\u01b0\u1edbng d\u1eabn<\/b><\/h3>\n
Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u1ec1u ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN. T\u1ea1i M\u1ee5c 1 C\u00f4ng v\u0103n 9188\/CTHN-HKDCN ng\u00e0y 18\/03\/2022<\/a> v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2021 do c\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i ban h\u00e0nh. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ed3m:<\/p>\n
\n
C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam (Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n thu\u1ebf t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng)<\/li>\n
C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/li>\n
C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/li>\n
C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong><\/p>\n
\n
C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec n\u0103m quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng. N\u1ed9i dung gi\u00fap l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. 2….<\/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-16754","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16754","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=16754"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16754\/revisions"}],"predecessor-version":[{"id":24215,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16754\/revisions\/24215"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16754"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16754"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}