{"id":17672,"date":"2024-02-02T14:45:02","date_gmt":"2024-02-02T07:45:02","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17672"},"modified":"2025-10-24T09:44:56","modified_gmt":"2025-10-24T02:44:56","slug":"quyet-toan-thue-tncn-la-lam-theo-tung-nam-hay-cong-don-cac-nam","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/quyet-toan-thue-tncn-la-lam-theo-tung-nam-hay-cong-don-cac-nam\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u1ef1c hi\u1ec7n t\u1eebng n\u0103m hay c\u1ed9ng d\u1ed3n c\u00e1c n\u0103m?"},"content":{"rendered":"<h3><b>I. T\u1ed5ng quan<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), gi\u00fap anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u1ea1m vi quy\u1ebft to\u00e1n.<\/p>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/h3>\n<ul>\n<li>C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo t\u1eebng n\u0103m, kh\u00f4ng c\u1ed9ng d\u1ed3n nhi\u1ec1u n\u0103m l\u1ea1i v\u1edbi nhau.<\/li>\n<li>Theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:\n<ul>\n<li>N\u1ebfu trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u00f3.<\/li>\n<li>N\u1ebfu trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng \u0111\u1ee7 183 ng\u00e0y trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c \u0111\u00f3. T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i, k\u1ef3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>C\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ec3 quy\u1ebft to\u00e1n ch\u00ednh x\u00e1c, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c m\u1edbi b\u1eaft \u0111\u1ea7u c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), gi\u00fap anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 ph\u1ea1m vi quy\u1ebft to\u00e1n. II. H\u01b0\u1edbng d\u1eabn C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo t\u1eebng n\u0103m, kh\u00f4ng c\u1ed9ng&#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-17672","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17672","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=17672"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17672\/revisions"}],"predecessor-version":[{"id":21883,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17672\/revisions\/21883"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17672"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17672"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}