{"id":16797,"date":"2023-03-22T10:54:39","date_gmt":"2023-03-22T03:54:39","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16797"},"modified":"2025-10-23T11:42:30","modified_gmt":"2025-10-23T04:42:30","slug":"thu-nhap-tu-hai-noi-co-duoc-uy-quyen-quyet-toan-thue-tncn-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/thu-nhap-tu-hai-noi-co-duoc-uy-quyen-quyet-toan-thue-tncn-khong\/","title":{"rendered":"Thu nh\u1eadp t\u1eeb hai n\u01a1i c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>I. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i v\u00e0 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp ph\u1ee5.<\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n<p>V\u00ed d\u1ee5 : T\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n v\u1edbi\u00a0 \u0111\u01a1n v\u1ecb A, \u0111\u00f3ng BHXH, BHYT, BHTN t\u1ea1i \u0111\u01a1n v\u1ecb A, l\u01b0\u01a1ng h\u00e0ng th\u00e1ng \u1edf \u0111\u01a1n v\u1ecb A l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. T\u00f4i c\u00f3 l\u00e0m th\u00eam \u1edf \u0111\u01a1n v\u1ecb B v\u00e0 C m\u1ed7i \u0111\u01a1n v\u1ecb l\u01b0\u01a1ng h\u00e0ng th\u00e1ng l\u00e0 1,5 tri\u1ec7u. T\u1ed5ng thu nh\u1eadp 1 th\u00e1ng c\u1ee7a t\u00f4i l\u00e0 13 tri\u1ec7u \u0111\u1ed3ng. T\u00f4i c\u00f3 c\u00e2u h\u1ecfi sau:<\/p>\n<p><strong>C\u00e2u h\u1ecfi 1:<\/strong> <strong>Theo m\u1ee9c thu nh\u1eadp nh\u01b0 tr\u00ean t\u00f4i c\u00f3 ph\u1ea3i k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec \u0111\u01a1n v\u1ecb n\u00e0o khai hay t\u00f4i ph\u1ea3i khai?<\/strong><\/p>\n<ul>\n<li><strong>Tr\u1ea3 l\u1eddi<\/strong>:<\/li>\n<\/ul>\n<p>Theo quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>Anh\/ch\u1ecb <strong>t\u1ef1 tr\u1ef1c ti\u1ebfp khai v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>C\u00e2u h\u1ecfi 2:<\/strong>\u00a0 <strong>T\u00f4i c\u00f3 ph\u1ea3i t\u1ea1m kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1edf hai \u0111\u01a1n v\u1ecb B v\u00e0 C kh\u00f4ng?<\/strong><\/p>\n<ul>\n<li><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/li>\n<\/ul>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013 ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec: C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng m\u1ed7i l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, T\u1ea1i hai \u0111\u01a1n v\u1ecb\u00a0 B v\u00e0 C <strong>Kh\u00f4ng ph\u1ea3i t\u1ea1m kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN.<\/strong><\/p>\n<h3><strong><span style=\"font-size: 14pt;\">III. L\u01b0u \u00fd<\/span><\/strong><\/h3>\n<ul>\n<li>C\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 thu nh\u1eadp \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho \u0111\u01a1n v\u1ecb n\u00e0o n\u1ebfu c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 vi\u1ec7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i v\u00e0 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp ph\u1ee5. II. H\u01b0\u1edbng d\u1eabn V\u00ed d\u1ee5 : T\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng d\u00e0i&#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-16797","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16797","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=16797"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16797\/revisions"}],"predecessor-version":[{"id":21663,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16797\/revisions\/21663"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16797"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16797"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}