{"id":17540,"date":"2024-01-12T15:33:24","date_gmt":"2024-01-12T08:33:24","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17540"},"modified":"2026-04-24T10:19:04","modified_gmt":"2026-04-24T03:19:04","slug":"trong-1-nam-co-the-dang-ky-npt-la-con-cho-chong-may-thang-dau-nam-cho-vo-may-thang-con-lai-duoc-khong","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/trong-1-nam-co-the-dang-ky-npt-la-con-cho-chong-may-thang-dau-nam-cho-vo-may-thang-con-lai-duoc-khong\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con cho v\u1ee3\/ch\u1ed3ng trong n\u0103m v\u00e0 th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i?"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con t\u1eeb v\u1ee3 sang ch\u1ed3ng ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. G\u1ed3m c\u00e1c b\u01b0\u1edbc b\u00e1o gi\u1ea3m, \u0111\u0103ng k\u00fd m\u1edbi v\u00e0 t\u1ed5ng h\u1ee3p g\u1eedi c\u01a1 quan thu\u1ebf. \u00c1p d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1ef1c hi\u1ec7n tr\u1ecdn n\u0103m cho m\u1ed9t ng\u01b0\u1eddi.<\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p>Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd chuy\u1ec3n \u0111\u1ed5i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (chuy\u1ec3n ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb ch\u1ed3ng sang v\u1ee3 ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1: B\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n<p>Ng\u01b0\u1eddi \u0111ang \u0111\u0103ng k\u00fd (v\u00ed d\u1ee5: ch\u1ed3ng) n\u1ed9p m\u1eabu 07\/\u0110K-NPT-TNCN cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 \u0111\u1ec3 b\u00e1o gi\u1ea3m ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. T\u1ea3i m\u1eabu <a href=\"https:\/\/drive.google.com\/drive\/u\/1\/folders\/1ABWgZzZiNiOA3wYw464HrKO6IJiRYsCB\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2: \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi<\/strong><\/p>\n<p>Ng\u01b0\u1eddi mu\u1ed1n \u0111\u0103ng k\u00fd m\u1edbi (v\u00ed d\u1ee5: v\u1ee3) n\u1ed9p m\u1eabu 07\/\u0110K-NPT-TNCN cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 \u0111\u1ec3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1eeba \u0111\u01b0\u1ee3c b\u00e1o gi\u1ea3m. T\u1ea3i m\u1eabu <a href=\"https:\/\/drive.google.com\/drive\/u\/1\/folders\/1ABWgZzZiNiOA3wYw464HrKO6IJiRYsCB\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 3: T\u1ed5ng h\u1ee3p v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p>\u0110\u01a1n v\u1ecb chi tr\u1ea3 s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 g\u1eedi b\u1ea3ng &#8220;\u0110\u0103ng k\u00fd NPT gi\u1ea3m tr\u1eeb gia c\u1ea3nh&#8221; theo m\u1eabu 02-TH.<\/p>\n<h3><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p>Theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong m\u1ed9t n\u0103m, con\u00a0<strong>ch\u1ec9 \u0111\u01b0\u1ee3c<\/strong>\u00a0\u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho m\u1ed9t ng\u01b0\u1eddi (v\u1ee3 ho\u1eb7c ch\u1ed3ng) v\u00e0 ph\u1ea3i \u0111\u0103ng k\u00fd tr\u1ecdn n\u0103m.\u00a0<strong>Kh\u00f4ng \u0111\u01b0\u1ee3c<\/strong>\u00a0chia th\u00e1ng \u0111\u1ec3 \u0111\u0103ng k\u00fd cho ch\u1ed3ng m\u1ed9t ph\u1ea7n n\u0103m, v\u1ee3 m\u1ed9t ph\u1ea7n n\u0103m. N\u1ebfu mu\u1ed1n chuy\u1ec3n \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con gi\u1eefa v\u1ee3 v\u00e0 ch\u1ed3ng, c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c b\u00e1o gi\u1ea3m v\u00e0 \u0111\u0103ng k\u00fd l\u1ea1i theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i ng\u01b0\u1eddi \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con t\u1eeb v\u1ee3 sang ch\u1ed3ng ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. G\u1ed3m c\u00e1c b\u01b0\u1edbc b\u00e1o gi\u1ea3m, \u0111\u0103ng k\u00fd m\u1edbi v\u00e0 t\u1ed5ng h\u1ee3p g\u1eedi c\u01a1 quan thu\u1ebf. \u00c1p d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf&#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-17540","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17540","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=17540"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17540\/revisions"}],"predecessor-version":[{"id":24219,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17540\/revisions\/24219"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17540"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17540"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}