{"id":16837,"date":"2023-03-28T16:15:05","date_gmt":"2023-03-28T09:15:05","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=16837"},"modified":"2025-10-23T11:05:41","modified_gmt":"2025-10-23T04:05:41","slug":"huong-dan-dien-phu-luc-theo-mau-05-2-bk-qtt-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-phu-luc-theo-mau-05-2-bk-qtt-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n ph\u1ee5 l\u1ee5c theo m\u1eabu 05-2\/BK-QTT-TNCN"},"content":{"rendered":"

I. T\u1ed5ng quan<\/span><\/strong>
\n<\/span><\/h3>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c 05-2\/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 TNCN theo bi\u1ec3u to\u00e0n ph\u1ea7n: c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 <3 th\u00e1ng.<\/p>\n

II. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h3>\n
1. C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN<\/span><\/strong><\/h5>\n
    \n
  • Tr\u01b0\u1eddng h\u1ee3p l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf cho \u0111\u1ed1i t\u01b0\u1ee3ng nh\u00e2n vi\u00ean:\n
      \n
    • N\u1ebfu l\u1eadp t\u1edd khai t\u1eeb b\u1ea3ng thu\u1ebf: l\u1ea5y l\u00ean c\u00e1c nh\u00e2n vi\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n v\u00e0 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t 10%, 20%; c\u00e1c nh\u00e2n vi\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c C\u01b0 tr\u00fa v\u00e0 H\u0110L\u0110>3 th\u00e1ng.<\/li>\n
    • N\u1ebfu l\u1eadp t\u1edd khai t\u1eeb c\u00e1c t\u1edd khai \u0111\u00e3 l\u1eadp: l\u1ea5y l\u00ean c\u00e1c nh\u00e2n vi\u00ean nh\u01b0 ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN c\u1ee7a t\u1edd khai tham chi\u1ebfu.<\/li>\n<\/ul>\n<\/li>\n
    • Tr\u01b0\u1eddng h\u1ee3p l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf cho c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai:\n
        \n
      • N\u1ebfu l\u1eadp t\u1edd khai t\u1eeb b\u1ea3ng thu\u1ebf: l\u1ea5y l\u00ean c\u00e1c nh\u00e2n vi\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n v\u00e0 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t 10%, 20%; c\u00e1c nh\u00e2n vi\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c C\u01b0 tr\u00fa v\u00e0 H\u0110L\u0110>3 th\u00e1ng; c\u00e1c v\u00e3ng lai c\u00f3 l\u1ecbch s\u1eed thu nh\u1eadp thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n.<\/li>\n
      • N\u1ebfu l\u1eadp t\u1edd khai t\u1eeb c\u00e1c t\u1edd khai \u0111\u00e3 l\u1eadp:\u00a0l\u1ea5y l\u00ean c\u00e1c nh\u00e2n vi\u00ean, v\u00e3ng lai nh\u01b0 ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN c\u1ee7a t\u1edd khai tham chi\u1ebfu v\u00e0 c\u00e1c v\u00e3ng lai kh\u00f4ng tr\u00f9ng m\u00e3 c\u00f3 l\u1ecbch s\u1eed thu nh\u1eadp thu\u1ed9c k\u1ef3 quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        L\u01b0u \u00fd:<\/strong><\/em> \u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c:<\/p>\n

          \n
        • Tr\u01b0\u1eddng h\u1ee3p 2 th\u00e1ng th\u1eed vi\u1ec7c kh\u1ea5u tr\u1eeb 10%, sau \u0111\u00f3 kh\u00f4ng nh\u1eadn l\u00e0m ch\u00ednh th\u1ee9c th\u00ec s\u1ebd nh\u1eadp v\u00e0o ph\u1ee5 l\u1ee5c n\u00e0y;<\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p th\u1eed vi\u1ec7c sau \u0111\u00f3 v\u00e0o l\u00e0m ch\u00ednh th\u1ee9c nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec s\u1ebd k\u00ea khai th\u00e1ng th\u1eed vi\u1ec7c v\u00e0o ph\u1ee5 l\u1ee5c n\u00e0y. C\u00f2n thu nh\u1eadp ch\u00ednh th\u1ee9c s\u1ebd k\u00ea khai v\u00e0o ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN.<\/li>\n<\/ul>\n
          2. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN<\/strong><\/span><\/h5>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
          Ch\u1ec9 ti\u00eau<\/strong><\/span><\/td>\nC\u00e1ch \u0111i\u1ec1n<\/strong><\/span><\/td>\n<\/tr>\n
          [07]<\/strong><\/td>\n\u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng h\u1ecd v\u00e0 t\u00ean c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n v\u00e0o ph\u1ee5 l\u1ee5c n\u00e0y<\/td>\n<\/tr>\n
          [08]<\/strong><\/td>\n\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
          [09a]<\/strong><\/td>\nCh\u1ecdn 1 trong 4 gi\u1ea5y t\u1edd sau CMND, th\u1ebb CCCD, h\u1ed9 chi\u1ebfu, gi\u1ea5y khai sinh ho\u1eb7c m\u1ee5c kh\u00e1c n\u1ebfu c\u00f3<\/td>\n<\/tr>\n
          [09]<\/strong><\/td>\n\u0110i\u1ec1n s\u1ed1 CMND, CCCD ho\u1eb7c H\u1ed9 chi\u1ebfu tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 MST<\/td>\n<\/tr>\n
          [10]<\/strong><\/td>\nT\u00edch v\u00e0o m\u1ee5c n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/td>\n<\/tr>\n
          [11]<\/strong><\/td>\nL\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf 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 c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng, c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3: [11]>=[12]+[13]+[14]\n

           <\/p>\n

          \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng, h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c, d\u1ecbch v\u1ee5, c\u1ed9ng t\u00e1c vi\u00ean.. Ho\u1eb7c l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u00ec c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0 mi\u1ec5n thu\u1ebf. Nh\u1eadp v\u00e0o m\u1ee5c n\u00e0y t\u1ea5t c\u1ea3 t\u1ed5ng thu nh\u1eadp.<\/p>\n

          V\u00ed d\u1ee5: <\/strong>Anh B c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 2 th\u00e1ng, l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 5tr, ph\u1ee5 c\u1ea5p c\u01a1m tr\u01b0a 730.000\u0111, th\u00ec t\u1ed5ng ch\u1ecbu thu\u1ebf l\u00e0: 5tr + 0.73tr = 5.730.000\u0111.<\/td>\n<\/tr>\n

          [12]<\/strong><\/td>\n\u0110i\u1ec1n nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c 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
          [13]<\/strong><\/td>\nL\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
          [14]<\/strong><\/td>\nL\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
          [15]<\/strong><\/td>\nL\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 c\u00f4ng ty \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n trong c\u1ea3 k\u1ef3 quy\u1ebft to\u00e1n (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

          N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft 08\/CK-TNCN th\u00ec kh\u00f4ng \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y. (M\u1eabu\u00a008\/CK-TNCN<\/span><\/a>).<\/td>\n<\/tr>\n

          [16]<\/strong><\/td>\nL\u00e0 kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c, c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ngo\u00e0i Vi\u1ec7t Nam.<\/p>\n

          [16] = [12] * 10%<\/strong><\/p>\n[16]<=[15]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          Sau khi \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ph\u1ee5 l\u1ee5c \u27f6 b\u1ea5m L\u01b0u <\/strong>\u0111\u1ec3 ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt sang t\u1edd khai 05\/QTT-TNCN.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c 05-2\/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 TNCN theo bi\u1ec3u to\u00e0n ph\u1ea7n: c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110…<\/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-16837","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16837","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=16837"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16837\/revisions"}],"predecessor-version":[{"id":21635,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/16837\/revisions\/21635"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=16837"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=16837"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=16837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}