{"id":17665,"date":"2024-02-02T10:17:33","date_gmt":"2024-02-02T03:17:33","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17665"},"modified":"2026-04-22T11:52:37","modified_gmt":"2026-04-22T04:52:37","slug":"quyet-toan-thue-tncn-la-gi","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/quyet-toan-thue-tncn-la-gi\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec?"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn kh\u00e1i ni\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 n\u1ed9i dung li\u00ean quan.<\/p>\n<p>Ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u00ecm hi\u1ec3u v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf TNCN.<\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn<\/b><\/h3>\n<p>C\u0103n c\u1ee9 theo kho\u1ea3n 10 \u0110i\u1ec1u 3\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=E=pnM05UazTX&amp;mode=o=dsbGRWOHWk\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>&#8220;10. Khai <strong><a href=\"https:\/\/amis.misa.vn\/120114\/quyet-toan-thue\/\">quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/strong> l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ho\u1eb7c th\u1eddi gian t\u1eeb \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c th\u1eddi gian t\u1eeb khi ph\u00e1t sinh \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.&#8221;<\/p>\n<ul>\n<li>C\u00f3 th\u1ec3 hi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1eb1m x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf th\u00f4ng qua vi\u1ec7c khai quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<li>Quy\u1ebft to\u00e1n thu\u1ebf cho ph\u00e9p th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 kh\u1ed1i l\u01b0\u1ee3ng, t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a nh\u1eefng s\u1ed1 li\u1ec7u c\u00f3 trong c\u00e1c kho\u1ea3n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c khai quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn kh\u00e1i ni\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 n\u1ed9i dung li\u00ean quan. Ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u00ecm hi\u1ec3u v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf TNCN. 2. H\u01b0\u1edbng d\u1eabn C\u0103n c\u1ee9 theo kho\u1ea3n 10&#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-17665","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17665","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=17665"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17665\/revisions"}],"predecessor-version":[{"id":24147,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17665\/revisions\/24147"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17665"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17665"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}