{"id":16832,"date":"2023-03-28T16:04:57","date_gmt":"2023-03-28T09:04:57","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=16832"},"modified":"2026-03-02T09:59:55","modified_gmt":"2026-03-02T02:59:55","slug":"huong-dan-dien-phu-luc-theo-mau-05-1-bk-qtt-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-phu-luc-theo-mau-05-1-bk-qtt-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n ph\u1ee5 l\u1ee5c theo m\u1eabu 05-1\/BK-QTT-TNCN"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong><span style=\"font-size: 14pt;\">I. T\u1ed5ng quan<\/span><br \/>\n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN \u0111i k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 05\/QTT-TNCN, gi\u00fap khai b\u00e1o chi ti\u1ebft c\u00e1c nh\u00e2n vi\u00ean thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn (l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00f3 k\u00fd H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean).<\/span><\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n<h5><span style=\"font-size: 12pt;\"><strong>1. C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c <\/strong><strong>05-1\/BK-QTT-TNCN<\/strong><\/span><\/h5>\n<ul>\n<li>C\u0103n c\u1ee9 v\u00e0o c\u00e1c b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin nh\u00e2n vi\u00ean khai b\u00e1o trong h\u1ed3 s\u01a1 t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf (to\u00e0n b\u1ed9\u00a0nh\u00e2n vi\u00ean c\u00f3 \u0111\u0103ng k\u00fd \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, nh\u00e2n vi\u00ean kh\u00f4ng \u0111\u0103ng k\u00fd \u1ee7y quy\u1ec1n nh\u01b0ng c\u00f3 th\u00e1ng t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n ho\u1eb7c ho\u1eb7c nh\u00e2n vi\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n nh\u01b0ng c\u00f3 th\u00e1ng mi\u1ec5n thu\u1ebf v\u00e0 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u01b0 tr\u00fa v\u00e0 c\u00f3 H\u0110L\u0110 &gt;3 th\u00e1ng).<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng th\u1eed vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%, sau \u0111\u00f3 l\u00e0m ch\u00ednh th\u1ee9c t\u1ea1i doanh nghi\u1ec7p, t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, s\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay: s\u1ebd c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp trong n\u0103m v\u00e0o ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN;<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00e1 nh\u00e2n A k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c 2 th\u00e1ng v\u00e0o ng\u00e0y 01\/01\/2021, sau \u0111\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c 1 n\u0103m \ud83e\udc6a cu\u1ed1i n\u0103m c\u00e1 nh\u00e2n A \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, th\u00ec s\u1ebd k\u00ea khai to\u00e0n b\u1ed9 t\u1ed5ng thu nh\u1eadp c\u1ee7a 2 th\u00e1ng th\u1eed vi\u1ec7c v\u00e0 10 th\u00e1ng ch\u00ednh th\u1ee9c v\u00e0o ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/p>\n<ul style=\"list-style-type: disc;\">\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay: s\u1ebd t\u00e1ch ri\u00eang thu nh\u1eadp t\u1eebng ph\u1ea7n \u0111\u1ec3 k\u00ea v\u00e0o ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN v\u00e0 ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00e1 nh\u00e2n A k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c 2 th\u00e1ng. Sau \u0111\u00f3 k\u00fd ch\u00ednh th\u1ee9c v\u1edbi doanh nghi\u1ec7p \ud83e\udc6a cu\u1ed1i n\u0103m c\u00e1 nh\u00e2n A kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, th\u00ec s\u1ebd k\u00ea khai thu nh\u1eadp c\u1ee7a 2 th\u00e1ng th\u1eed vi\u1ec7c v\u00e0o ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN, ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1c th\u00e1ng ch\u00ednh th\u1ee9c s\u1ebd k\u00ea v\u00e0o ph\u1ee5 l\u1ee5c: 05-1\/BK-QTT-TNCN.<\/p>\n<h5><span style=\"font-size: 12pt;\"><strong>2. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/strong><\/span><\/h5>\n<ul>\n<li>Trong ph\u00e2n h\u1ec7 t\u1edd khai -&gt; m\u1edf chi ti\u1ebft t\u1edd khai -&gt; Ch\u1ecdn chi ti\u1ebft ph\u1ee5 l\u1ee5c, nh\u1ea5n <strong>Ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/strong>\u0111\u1ec3 ch\u1ecdn t\u1eeb h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ph\u1ee5 l\u1ee5c (th\u00f4ng tin nh\u00e2n vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean t\u1eeb ph\u00e2n h\u1ec7 h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) ho\u1eb7c nh\u1ea5n <strong>Th\u00eam m\u1edbi<\/strong> \u0111\u1ec3 th\u00eam ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi v\u00e0o t\u1edd khai.<\/li>\n<\/ul>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2023\/03\/2025-02-17_11-06-30.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-18877\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2023\/03\/2025-02-17_11-06-30.png\" alt=\"\" width=\"2112\" height=\"1360\" \/><\/a><\/p>\n<ul>\n<li>Ch\u1ecdn <strong>Ch\u1ec9nh s\u1eeda<\/strong> t\u1ea1i t\u1eebng d\u00f2ng \u0111\u1ec3 \u0111i\u1ec1n th\u00f4ng tin c\u00f2n thi\u1ebfu -&gt; nh\u1ea5n <strong>L\u01b0u<\/strong> \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1eeba \u0111i\u1ec1n l\u00ean ph\u1ee5 l\u1ee5c.<\/li>\n<\/ul>\n<blockquote><p><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd:<\/strong><\/em> Tr\u01b0\u1eddng h\u1ee3p nh\u1ea5n <strong>C\u1eadp nh\u1eadt<\/strong> sau khi nh\u1ea5n <strong>L\u01b0u<\/strong> t\u1ea1i t\u1eebng d\u00f2ng d\u1eef li\u1ec7u, s\u1ed1 li\u1ec7u r\u1ea5t c\u00f3 th\u1ec3 b\u1ecb thay \u0111\u1ed5i theo c\u00f4ng th\u1ee9c \u1ea9n c\u1ee7a c\u1ed9t (n\u1ebfu c\u00f3). Ch\u00ednh v\u00ec v\u1eady Anh\/Ch\u1ecb c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra l\u1ea1i d\u1eef li\u1ec7u tr\u01b0\u1edbc khi k\u00fd n\u1ed9p t\u1edd khai v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c.<\/span><\/p><\/blockquote>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2023\/03\/2025-02-17_11-41-02.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-18879\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2023\/03\/2025-02-17_11-41-02.png\" alt=\"\" width=\"1844\" height=\"1657\" \/><\/a><\/p>\n<p><strong>C\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/strong><\/p>\n<table style=\"height: 470px;\">\n<tbody>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 39px; text-align: center;\"><span style=\"font-size: 14pt;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/span><\/td>\n<td style=\"width: 541px; text-align: center; height: 39px;\"><span style=\"font-size: 14pt;\"><strong>C\u00e1ch \u0111i\u1ec1n<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 34px; text-align: center;\"><strong>[07]<\/strong><\/td>\n<td style=\"width: 541px; height: 34px;\">Ghi \u0111\u1ea7y \u0111\u1ee7 h\u1ecd v\u00e0 t\u00ean c\u00e1 nh\u00e2n c\u01b0 tr\u00fa 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 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 31px; text-align: center;\"><strong>[08]<\/strong><\/td>\n<td style=\"width: 541px; height: 31px;\">\u0110i\u1ec1n MST c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 38px; text-align: center;\"><strong>[09a]<\/strong><\/td>\n<td style=\"width: 541px; height: 38px;\">Ch\u1ecdn 1 trong 4 gi\u1ea5y t\u1edd sau CMND\/CCCD\/H\u1ed9 chi\u1ebfu\/Gi\u1ea5y khai sinh ho\u1eb7c M\u1ee5c kh\u00e1c (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 24px; text-align: center;\"><strong>[09]<\/strong><\/td>\n<td style=\"width: 541px; height: 24px;\">\u0110i\u1ec1n s\u1ed1 CMND\/CCCD\/H\u1ed9 chi\u1ebfu tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 MST<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 24px; text-align: center;\"><strong>[10]<\/strong><\/td>\n<td style=\"width: 541px; height: 24px;\">T\u00edch ch\u1ecdn \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; height: 24px; text-align: center;\"><strong>[11]<\/strong><\/td>\n<td style=\"width: 541px; height: 24px;\">T\u00edch ch\u1ecdn \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[12]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (TNCT) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 trong k\u1ef3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean.<\/p>\n<p><strong>TNCT = T\u1ed5ng thu nh\u1eadp &#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> [12] &gt;= [13]+[14]+[15]\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li>T\u1ed5ng thu nh\u1eadp l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, th\u00f9 lao v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p t\u00ednh thu\u1ebf;<\/li>\n<li>Nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi t\u00ednh thu\u1ebf TNCN bao g\u1ed3m:\n<ul>\n<li>Ti\u1ec1n \u0103n tr\u01b0a: kh\u00f4ng qu\u00e1 730.000\u0111\/th\u00e1ng. N\u1ebfu doanh nghi\u1ec7p cung c\u1ea5p c\u01a1m tr\u01b0a t\u1ef1 n\u1ea5u, nh\u1eefng su\u1ea5t \u0103n mua s\u1eb5n ho\u1eb7c phi\u1ebfu \u0103n cho nh\u00e2n vi\u00ean th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf to\u00e0n b\u1ed9;<\/li>\n<li>Ph\u1ee5 c\u1ea5p trang ph\u1ee5c s\u1ebd kh\u00f4ng qu\u00e1 5tr\/1 n\u0103m. N\u1ebfu doanh nghi\u1ec7p ph\u1ee5 c\u1ea5p b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9;<\/li>\n<li>Ti\u1ec1n kho\u00e1n v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i\u2026 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 theo quy \u0111\u1ecbnh trong quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p (Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p..);<\/li>\n<li>Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 thay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0);<\/li>\n<li>Ti\u1ec1n t\u0103ng ca, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n v\u1edbi ng\u00e0y th\u01b0\u1eddng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: L\u00e0m ban ng\u00e0y \u0111\u01b0\u1ee3c 60.000\u0111\/h nh\u01b0ng l\u00e0m th\u00eam gi\u1edd ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n 80.000\u0111\/h. Th\u00ec kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0: 80.000 \u2013 60.000 = 20.000\u0111\/h.<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[13]<\/strong><\/td>\n<td style=\"width: 541px;\">Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[14]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf x\u00e9t mi\u1ec5n gi\u1ea3m thu\u1ebf theo hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[15]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[16]<\/strong><\/td>\n<td style=\"width: 541px;\">Ph\u1ea7n m\u1ec1m t\u1ef1 c\u1eadp nh\u1eadt theo ph\u1ee5 l\u1ee5c 05-3\/BK-QTT-TNCN<\/p>\n<p>L\u00e0 t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd t\u00ednh gi\u1ea3m tr\u1eeb trong k\u1ef3 quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[17]<\/strong><\/td>\n<td style=\"width: 541px;\">Ph\u1ea7n m\u1ec1m t\u1ef1 c\u1eadp nh\u1eadt theo ph\u1ee5 l\u1ee5c 05-3\/BK-QTT-TNCN v\u00e0 theo s\u1ed1 th\u00e1ng tr\u00ean t\u1edd khai 05\/QTT-TNCN<\/p>\n<p>Bao g\u1ed3m kho\u1ea3n gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n v\u00e0 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd:<\/p>\n<ul>\n<li>Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/li>\n<\/ul>\n<p>T\u1eeb th\u00e1ng 01\/2020 &#8211; 12\/2025: Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 11.000.000\u0111\/th\u00e1ng; Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 4.400.000\u0111\/ng\u01b0\u1eddi\/th\u00e1ng<\/p>\n<p>=&gt; Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n \u0111\u1ee7 12 th\u00e1ng t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n : 132.000.000\u0111\/n\u0103m. Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd t\u00ednh theo s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh.<\/p>\n<p>T\u1eeb th\u00e1ng 01\/2026: Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 15.500.000\u0111\/th\u00e1ng; Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6.200.000\u0111\/ng\u01b0\u1eddi\/th\u00e1ng<\/p>\n<p>=&gt; Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n \u0111\u1ee7 12 th\u00e1ng t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n : 186.000.000\u0111\/n\u0103m. Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd t\u00ednh theo s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[18]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 kho\u1ea3n chi \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi gi\u00e0 neo \u0111\u01a1n. C\u00e1c kho\u1ea3n chi v\u00ec m\u1ee5c \u0111\u00edch l\u00e0m t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[19]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m g\u1ed3m BHXH+BHYT+BHTN \u0111\u00e3 tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean (c\u1ed9ng t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n).<\/p>\n<p>Chi ti\u1ebft t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u00edch v\u00e0o ng\u01b0\u1eddi lao \u0111\u1ed9ng: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: 8%, B\u1ea3o hi\u1ec3m y t\u1ebf: 1.5%, B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p: 1%, t\u1ed5ng l\u00e0 10.5%;<\/p>\n<p><strong>V\u00ed d\u1ee5:\u00a0<\/strong>Anh Nguy\u1ec5n V\u0103n A, c\u00f3 thu nh\u1eadp h\u00e0ng th\u00e1ng l\u00e0 10tr, m\u1ee9c tr\u00edch \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u00ean m\u1ee9c thu nh\u1eadp: 10tr. T\u1ef7 l\u1ec7 \u0111\u00f3ng nh\u01b0 sau:<\/p>\n<ul>\n<li>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: 10tr x 8% = 800.000\u0111;<\/li>\n<li>B\u1ea3o hi\u1ec3m y t\u1ebf: 10tr x 1.5% = 150.000\u0111;<\/li>\n<li>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p: 10tr x 1% = 100.000\u0111;<\/li>\n<\/ul>\n<p>\u27f6 T\u1ed5ng s\u1ed1 ti\u1ec1n ghi v\u00e0o m\u1ee5c 19 l\u00e0: 800.000 + 150.000 + 100.000 = 1.050.000\u0111.<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[20]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p theo th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng kh\u00f4ng qu\u00e1 1tr\/1 th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[21]<\/strong><\/td>\n<td style=\"width: 541px;\">Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y: [21]=[12]-[14]-[15]-[17]-[18]-[19]-[20]\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m tr\u1eeb t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ee7a c\u1ea3 n\u0103m sau \u0111\u00f3 chia 12 th\u00e1ng.<\/p>\n<p><strong>V\u00ed d\u1ee5:\u00a0<\/strong>Trong n\u0103m 2022, \u00d4ng Tr\u00ed l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng 15tr\/1 th\u00e1ng. \u00d4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay n\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n l\u00e0 11tr x 12 th\u00e1ng = 132tr.<\/p>\n<p>Cu\u1ed1i n\u0103m \u00f4ng Tr\u00ed quy\u1ebft to\u00e1n thu\u1ebf th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2022 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf: 15tr x 12 th\u00e1ng = 180.000.000\u0111;<\/li>\n<li>T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: 132.000.000\u0111;<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf: 180.00.000 \u2013 132.000.000 = 48.000.000\u0111;<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n: 48.000.000\/12 th\u00e1ng = 4tr.<\/li>\n<\/ul>\n<p>\u27f6 Nh\u01b0 v\u1eady m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n thu\u1ed9c b\u1eadc 1 c\u1ee7a bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh thu\u1ebf x 5% = 4.000.000 x 5% = 200.000\u0111;<\/p>\n<p>\u27f6 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u1ea3 n\u0103m : 200.000 x 12 th\u00e1ng = 2.400.000\u0111.<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[22]<\/strong><\/td>\n<td style=\"width: 541px;\">L\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNCN m\u00e0 c\u00f4ng ty \u0111\u00e3 tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[23]<\/strong><\/td>\n<td style=\"width: 541px;\">Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[24]<\/strong><\/td>\n<td style=\"width: 541px;\">Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay theo s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 70px; text-align: center;\"><strong>[25]<\/strong><\/td>\n<td style=\"width: 541px;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh kho\u1ea3n thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00f3 th\u1ec3 l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ho\u1eb7c l\u00e0 \u0111\u1ec3 c\u1ea5n tr\u1eeb k\u1ef3 sau<\/p>\n[25]=[22]-[24]<\/td>\n<\/tr>\n<tr style=\"height: 70px;\">\n<td style=\"width: 70px; text-align: center;\"><strong>[26]<\/strong><\/td>\n<td style=\"width: 541px;\">[26]=[24]-[22]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div>\n<h3><strong><span style=\"font-size: 14pt;\">III. C\u00e1c l\u01b0u \u00fd khi khai ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/span><\/strong><\/h3>\n<p>1. Khi khai ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN, \u0111\u1ec3 tr\u00e1nh sai s\u00f3t c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li>Nh\u1eadp ch\u00ednh x\u00e1c s\u1ed1 <strong>thu nh\u1eadp<\/strong>, s\u1ed1\u00a0<strong>gi\u1ea3m tr\u1eeb<\/strong> gia c\u1ea3nh c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n<li>N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n QTT th\u00ec ph\u1ea3i t\u00edch v\u00e0o \u1ee7y quy\u1ec1n \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u00ednh ra s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n<li>Nh\u1eadp ch\u00ednh x\u00e1c s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 n\u1ed9p\/ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch) \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u00ednh ra s\u1ed1 th\u1eeba thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n<p>2. Sau khi \u0111\u00e3 k\u00ea khai xong t\u1ea5t c\u1ea3 c\u00e1c m\u1ee5c th\u00ec t\u00edch v\u00e0o m\u1ee5c: \u201cMi\u1ec5n thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam t\u1eeb 50.000\u0111 tr\u1edf xu\u1ed1ng\u201d \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n. Sau \u0111\u00f3 b\u1ea5m <strong>L\u01b0u<\/strong>, \u0111\u1ec3 ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u sang t\u1edd khai 05\/QTT-TNCN.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN \u0111i k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 05\/QTT-TNCN, gi\u00fap khai b\u00e1o chi ti\u1ebft c\u00e1c nh\u00e2n vi\u00ean thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn (l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00f3 k\u00fd H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean). II. H\u01b0\u1edbng d\u1eabn 1&#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-16832","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16832","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=16832"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16832\/revisions"}],"predecessor-version":[{"id":22767,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16832\/revisions\/22767"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16832"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16832"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}