{"id":17592,"date":"2024-01-23T16:53:58","date_gmt":"2024-01-23T09:53:58","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=17592"},"modified":"2025-10-24T08:09:46","modified_gmt":"2025-10-24T01:09:46","slug":"huong-dan-dien-to-khai-05-qtt-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-to-khai-05-qtt-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n t\u1edd khai 05\/QTT-TNCN"},"content":{"rendered":"

I. T\u1ed5ng quan<\/span><\/strong><\/h4>\n
H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh.<\/p>\n
II. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h4>\n
1. C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai 05\/QTT-TNCN<\/strong><\/span><\/h5>\n
S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai 05\/QTT-TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c sang, bao g\u1ed3m:<\/p>\n
\n
05-1\/BK-QTT-TNCN: B\u1ea3ng k\u00ea c\u00e1 nh\u00e2n t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn<\/li>\n
05-2\/BK-QTT-TNCN: B\u1ea3ng k\u00ea c\u00e1 nh\u00e2n t\u00ednh thu\u1ebf to\u00e0n ph\u1ea7n<\/li>\n
05-3\/BK-QTT-TNCN: B\u1ea3ng k\u00ea ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Khi s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c ph\u1ee5 l\u1ee5c thay \u0111\u1ed5i th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai.<\/em><\/p>\n
2. H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 05\/QTT-TNCN<\/strong><\/span><\/h5>\n
Trong ph\u00e2n h\u1ec7 quy\u1ebft to\u00e1n thu\u1ebf -> T\u1edd khai -> m\u1edf chi ti\u1ebft t\u1edd khai \u0111\u00e3 l\u1eadp, nh\u1ea5n Ch\u1ec9nh s\u1eeda<\/strong>\/Ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u t\u1edd khai<\/strong><\/p>\n
$\"\"$ <\/a><\/p>\n
C\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/strong><\/td>\n C\u00e1ch \u0111i\u1ec1n<\/strong><\/td>\n<\/tr>\n
[16]<\/td>\n L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3.<\/td>\n<\/tr>\n
[17]<\/td>\n L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3. Ch\u1ec9 ti\u00eau [17] b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[18]<\/td>\n = [19]+[20]<\/td>\n<\/tr>\n
[19]<\/td>\n L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3. Ch\u1ec9 ti\u00eau [19] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb (ch\u1ec9 ti\u00eau [22]>0) t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb (ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng v\u00e0 ch\u1ec9 ti\u00eau [15] >0) t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[20]<\/td>\n L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3. Ch\u1ec9 ti\u00eau [20] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb (ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0 ch\u1ec9 ti\u00eau [15] >0) t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[21]<\/td>\n L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. Ch\u1ec9 ti\u00eau [21] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai c\u00f3 ch\u1ec9 ti\u00eau [14] > 0 t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai c\u00f3 ch\u1ec9 ti\u00eau [13] > 0 t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[22]<\/td>\n L\u00e0 t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh. Ch\u1ec9 ti\u00eau [22] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u00ean ch\u1ec9 ti\u00eau [16] Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[23]<\/td>\n = [24] + [25]<\/td>\n<\/tr>\n
[24]<\/td>\n Ch\u1ec9 ti\u00eau [24] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [12]\u00a0tr\u1eeb<\/strong>\u00a0(-) t\u1ed5ng TNCT t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [13] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[25]<\/td>\n Ch\u1ec9 ti\u00eau [25] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[26]<\/td>\n \n
L\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m 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.<\/p>\n
Ch\u1ec9 ti\u00eau [26] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [12] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[27]<\/td>\n \n
L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed (n\u1ebfu c\u00f3 ph\u00e1t sinh). Ch\u1ec9 ti\u00eau [27] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [14] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [14] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[28]<\/td>\n \n
= [29] + [30]\n<\/td>\n<\/tr>\n
[29]<\/td>\n \n
Ch\u1ec9 ti\u00eau [29] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [12] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [22] >0 tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau [15] >0 tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[30]<\/td>\n \n
Ch\u1ec9 ti\u00eau [30] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i chi ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau [15] > 0 tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN > 0<\/p>\n<\/td>\n<\/tr>\n
[31]<\/td>\n \n
= [32] + [33]\n<\/td>\n<\/tr>\n
[32]<\/td>\n \n
L\u00e0 s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong k\u1ef3. Ch\u1ec9 ti\u00eau [32] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [22] tr\u1eeb t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [23] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [15] > 0\u00a0 \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[33]<\/td>\n \n
Ch\u1ec9 ti\u00eau [33] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [15] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[34]<\/td>\n \n
Ch\u1ec9 ti\u00eau [34] b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf TNCN t\u1ea1i ch\u1ec9 ti\u00eau [16] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN ho\u1eb7c b\u1eb1ng [26] tr\u00ean t\u1edd khai 05\/QTT- TNCN nh\u00e2n (x) 10%<\/p>\n<\/td>\n<\/tr>\n
[35]<\/td>\n \n
Ch\u1ec9 ti\u00eau [35] b\u1eb1ng t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n t\u1ea1i Ch\u1ec9 ti\u00eau [10] \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[36]<\/td>\n \n
Ch\u1ec9 ti\u00eau [36] b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [22] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[37]<\/td>\n \n
B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [23] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[38]<\/td>\n \n
B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [24] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[39]<\/td>\n \n
B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [26] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [27] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[40]<\/td>\n \n
L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay. Ch\u1ec9 ti\u00eau [40] = ([38] – [36]-[39]) >= 0<\/p>\n<\/td>\n<\/tr>\n
[41]<\/td>\n \n
L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay. Ch\u1ec9 ti\u00eau [41]= ([38] – [36]-[39]) < 0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"
I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh. II. H\u01b0\u1edbng d\u1eabn 1. C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai 05\/QTT-TNCN S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai 05\/QTT-TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c sang,…<\/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-17592","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17592","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=17592"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17592\/revisions"}],"predecessor-version":[{"id":21841,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17592\/revisions\/21841"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17592"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17592"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

Ch\u1ec9 ti\u00eau<\/strong><\/td>\n	C\u00e1ch \u0111i\u1ec1n<\/strong><\/td>\n<\/tr>\n
[16]<\/td>\n	L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3.<\/td>\n<\/tr>\n
[17]<\/td>\n	L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp trong k\u1ef3. Ch\u1ec9 ti\u00eau [17] b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[18]<\/td>\n	= [19]+[20]<\/td>\n<\/tr>\n
[19]<\/td>\n	L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3. Ch\u1ec9 ti\u00eau [19] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb (ch\u1ec9 ti\u00eau [22]>0) t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb (ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng v\u00e0 ch\u1ec9 ti\u00eau [15] >0) t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[20]<\/td>\n	L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf trong k\u1ef3. Ch\u1ec9 ti\u00eau [20] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb (ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0 ch\u1ec9 ti\u00eau [15] >0) t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[21]<\/td>\n	L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n. Ch\u1ec9 ti\u00eau [21] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai c\u00f3 ch\u1ec9 ti\u00eau [14] > 0 t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n \u0111\u00e3 k\u00ea khai c\u00f3 ch\u1ec9 ti\u00eau [13] > 0 t\u1ea1i Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[22]<\/td>\n	L\u00e0 t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh. Ch\u1ec9 ti\u00eau [22] b\u1eb1ng t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u00ean ch\u1ec9 ti\u00eau [16] Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[23]<\/td>\n	= [24] + [25]<\/td>\n<\/tr>\n
[24]<\/td>\n	Ch\u1ec9 ti\u00eau [24] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [12]\u00a0tr\u1eeb<\/strong>\u00a0(-) t\u1ed5ng TNCT t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [13] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT \u0111\u00e3 khai t\u1ea1i ch\u1ec9 ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[25]<\/td>\n	Ch\u1ec9 ti\u00eau [25] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/td>\n<\/tr>\n
[26]<\/td>\n	\n L\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m 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.<\/p>\n Ch\u1ec9 ti\u00eau [26] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [12] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[27]<\/td>\n	\n L\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed (n\u1ebfu c\u00f3 ph\u00e1t sinh). Ch\u1ec9 ti\u00eau [27] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [14] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [14] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[28]<\/td>\n	\n = [29] + [30]\n<\/td>\n<\/tr>\n
[29]<\/td>\n	\n Ch\u1ec9 ti\u00eau [29] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [12] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [22] >0 tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau [15] >0 tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[30]<\/td>\n	\n Ch\u1ec9 ti\u00eau [30] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i chi ti\u00eau [11] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0 c\u00f3 ch\u1ec9 ti\u00eau [15] > 0 tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN > 0<\/p>\n<\/td>\n<\/tr>\n
[31]<\/td>\n	\n = [32] + [33]\n<\/td>\n<\/tr>\n
[32]<\/td>\n	\n L\u00e0 s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong k\u1ef3. Ch\u1ec9 ti\u00eau [32] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [22] tr\u1eeb t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [23] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN v\u00e0 t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [15] > 0\u00a0 \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] b\u1ecf tr\u1ed1ng tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[33]<\/td>\n	\n Ch\u1ec9 ti\u00eau [33] b\u1eb1ng t\u1ed5ng TNCT t\u1ea1i ch\u1ec9 ti\u00eau [15] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[34]<\/td>\n	\n Ch\u1ec9 ti\u00eau [34] b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf TNCN t\u1ea1i ch\u1ec9 ti\u00eau [16] tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN ho\u1eb7c b\u1eb1ng [26] tr\u00ean t\u1edd khai 05\/QTT- TNCN nh\u00e2n (x) 10%<\/p>\n<\/td>\n<\/tr>\n
[35]<\/td>\n	\n Ch\u1ec9 ti\u00eau [35] b\u1eb1ng t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n t\u1ea1i Ch\u1ec9 ti\u00eau [10] \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[36]<\/td>\n	\n Ch\u1ec9 ti\u00eau [36] b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [22] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[37]<\/td>\n	\n B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [23] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[38]<\/td>\n	\n B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [24] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [10] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[39]<\/td>\n	\n B\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [26] \u1ee9ng v\u1edbi ch\u1ec9 ti\u00eau [27] c\u00f3 \u0111\u00e1nh d\u1ea5u \u201cx\u201d tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN.<\/p>\n<\/td>\n<\/tr>\n
[40]<\/td>\n	\n L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay. Ch\u1ec9 ti\u00eau [40] = ([38] – [36]-[39]) >= 0<\/p>\n<\/td>\n<\/tr>\n
[41]<\/td>\n	\n L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay. Ch\u1ec9 ti\u00eau [41]= ([38] – [36]-[39]) < 0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":" I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh. II. H\u01b0\u1edbng d\u1eabn 1. C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai 05\/QTT-TNCN S\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai 05\/QTT-TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c sang,…<\/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-17592","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17592","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=17592"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17592\/revisions"}],"predecessor-version":[{"id":21841,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17592\/revisions\/21841"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17592"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17592"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}