{"id":17681,"date":"2024-02-16T13:54:26","date_gmt":"2024-02-16T06:54:26","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17681"},"modified":"2025-10-23T11:16:18","modified_gmt":"2025-10-23T04:16:18","slug":"huong-dan-cach-dien-chi-tieu-tren-to-khai-05-kk-tncn-tu-bang-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-cach-dien-chi-tieu-tren-to-khai-05-kk-tncn-tu-bang-thue\/","title":{"rendered":"Quy t\u1eafc l\u00ean ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 05\/KK-TNCN t\u1eeb b\u1ea3ng thu\u1ebf"},"content":{"rendered":"<h3><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u1ed5ng th\u1ec3 c\u00e1c quy t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 05\/KK-TNCN d\u1ef1a v\u00e0o b\u1ea3ng thu\u1ebf v\u00e0 d\u1eef li\u1ec7u nh\u00e2n s\u1ef1. Sau khi \u0111\u1ecdc, Anh\/ch\u1ecb s\u1ebd hi\u1ec3u r\u00f5 c\u0103n c\u1ee9 s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u, c\u00e1c l\u01b0u \u00fd khi l\u1ea5y th\u00f4ng tin v\u00e3ng lai v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai, \u0111\u1ea3m b\u1ea3o l\u1eadp t\u1edd khai ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai 05\/KK-TNCN<\/li>\n<li>L\u01b0u \u00fd khi l\u1ea5y th\u00f4ng tin v\u00e3ng lai<\/li>\n<li>Quy t\u1eafc l\u00ean t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 05\/KK-TNCN t\u1eeb b\u1ea3ng thu\u1ebf<\/li>\n<\/ul>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn thao t\u00e1c<\/strong><\/h3>\n<h4><span style=\"font-size: 12pt;\"><strong>1. C\u0103n c\u1ee9 l\u1ea5y s\u1ed1 li\u1ec7u<\/strong><\/span><\/h4>\n<ul>\n<li>C\u0103n c\u1ee9 v\u00e0o c\u00e1c b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c k\u1ef3 b\u00e1o c\u00e1o<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o l\u1ecbch s\u1eed chi tr\u1ea3 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi v\u00e3ng lai t\u1ea1i h\u1ed3 s\u01a1 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin m\u1ee9c thu\u1ebf nh\u00e2n vi\u00ean \u0111\u00f3ng trong th\u00e1ng tr\u00ean b\u1ea3ng thu\u1ebf<\/li>\n<\/ul>\n<h4><span style=\"font-size: 12pt;\"><strong>2. Quy t\u1eafc l\u00ean ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 05\/KK-TNCN t\u1eeb b\u1ea3ng thu\u1ebf<\/strong><\/span><\/h4>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em><\/p>\n<ul>\n<li><em>N\u1ebfu <strong>kh\u00f4ng<\/strong> t\u00edch L\u1ea5y th\u00f4ng tin v\u00e3ng lai th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng l\u1ea5y l\u00ean th\u00f4ng tin c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai tr\u00ean h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ec9 l\u1ea5y l\u00ean th\u00f4ng tin nh\u00e2n vi\u00ean trong b\u1ea3ng thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ecdn.<\/em><\/li>\n<\/ul>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/02\/2024-02-20_9-11-27-1.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17715\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/02\/2024-02-20_9-11-27-1.png\" alt=\"\" width=\"1717\" height=\"917\" \/><\/a><\/p>\n<ul>\n<li><em>N\u1ebfu <strong>c\u00f3<\/strong> t\u00edch L\u1ea5y th\u00f4ng tin v\u00e3ng lai th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y l\u00ean th\u00f4ng tin c\u1ee7a c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai tr\u00ean h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nh\u00e2n vi\u00ean trong b\u1ea3ng thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ecdn.<\/em><\/li>\n<\/ul>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/02\/2024-02-20_10-22-24.png\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17716\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/02\/2024-02-20_10-22-24.png\" alt=\"\" width=\"1717\" height=\"917\" \/><\/a><\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy t\u1eafc l\u1ea5y d\u1eef li\u1ec7u tr\u00ean t\u1edd khai 05\/KK-TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00edch L\u1ea5y th\u00f4ng tin v\u00e3ng lai:<\/p>\n<table style=\"height: 558px;\">\n<tbody>\n<tr style=\"height: 30px;\">\n<td style=\"width: 67.075px; text-align: center; height: 30px;\"><span style=\"font-size: 12pt;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/span><\/td>\n<td style=\"width: 544.525px; text-align: center; height: 30px;\"><span style=\"font-size: 12pt;\"><strong>Quy t\u1eafc l\u1ea5y d\u1eef li\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[16]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng s\u1ed1 nh\u00e2n vi\u00ean c\u00f3 t\u00ean tr\u00ean b\u1ea3ng thu\u1ebf ch\u1ecdn v\u00e0o t\u1edd khai + t\u1ed5ng s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai c\u00f3 l\u1ecbch s\u1eed chi tr\u1ea3 thu nh\u1eadp trong k\u1ef3<\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 nh\u00e2n vi\u00ean m\u00e0 c\u00f4ng ty \u0111\u00e3 tr\u1ea3 l\u01b0\u01a1ng trong k\u1ef3 (k\u1ec3 c\u1ea3 \u0111ang l\u00e0m hay ngh\u1ec9 vi\u1ec7c trong k\u1ef3, lao \u0111\u1ed9ng th\u1eddi v\u1ee5 hay d\u00e0i h\u1ea1n)<\/em><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[17]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng s\u1ed1 nh\u00e2n vi\u00ean tr\u00ean b\u1ea3ng thu\u1ebf + t\u1ed5ng s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai c\u00f3 l\u1ecbch s\u1eed chi tr\u1ea3 thu nh\u1eadp trong k\u1ef3 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[18]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">= [19]+[20]<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[19]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng s\u1ed1 nh\u00e2n vi\u00ean tr\u00ean b\u1ea3ng thu\u1ebf + t\u1ed5ng s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110\/H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng\u00a0ho\u1eb7c l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean, \u0111\u1ed3ng th\u1eddi c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN \u0111\u00e3 b\u1ecb tr\u1eeb v\u00e0o l\u01b0\u01a1ng trong k\u1ef3 b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[20]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng s\u1ed1 nh\u00e2n vi\u00ean tr\u00ean b\u1ea3ng thu\u1ebf + t\u1ed5ng s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 kh\u00f4ng c\u01b0 tr\u00fa, \u0111\u1ed3ng th\u1eddi c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng trong k\u1ef3 b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[21]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">= [22]+[23]<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[22]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng TNCT c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa tr\u00ean b\u1ea3ng thu\u1ebf ch\u1ecdn v\u00e0o t\u1edd khai + T\u1ed5ng TNCT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa + T\u1ed5ng TNCT trong k\u1ef3 c\u1ee7a c\u00e1c v\u00e3ng lai ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng thu\u1ebf c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[23]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng TNCT c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; + T\u1ed5ng TNCT trong k\u1ef3 c\u1ee7a c\u00e1c v\u00e3ng lai ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng thu\u1ebf c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[24]<\/td>\n<td style=\"width: 544.525px; height: 24px;\"><em>L\u01b0u \u00fd: [24] &lt;= [21]<\/em><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[25]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">Ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 sinh, Anh\/Ch\u1ecb t\u1ef1 nh\u1eadp tay s\u1ed1 d\u01b0\u01a1ng<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[26]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">= [27]+[28]<\/td>\n<\/tr>\n<tr style=\"height: 96px;\">\n<td style=\"width: 67.075px; height: 96px; text-align: center;\">[27]<\/td>\n<td style=\"width: 544.525px; height: 96px;\">T\u1ed5ng TNCT c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; + T\u1ed5ng TNCT trong k\u1ef3 c\u1ee7a c\u00e1c v\u00e3ng lai ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng thu\u1ebf c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; v\u00e0 c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng trong k\u1ef3 b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[28]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng TNCT c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; + T\u1ed5ng TNCT trong k\u1ef3 c\u1ee7a c\u00e1c v\u00e3ng lai ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng thu\u1ebf c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; v\u00e0 c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng trong k\u1ef3 b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[29]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">= [30]+[31]<\/td>\n<\/tr>\n<tr style=\"height: 72px;\">\n<td style=\"width: 67.075px; height: 72px; text-align: center;\">[30]<\/td>\n<td style=\"width: 544.525px; height: 72px;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNCN c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; tr\u00ean b\u1ea3ng thu\u1ebf + T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNCN trong k\u1ef3 c\u1ee7a c\u00e1c v\u00e3ng lai ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng thu\u1ebf c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng kh\u00e1c &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[31]<\/td>\n<td style=\"width: 544.525px; height: 24px;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNCN c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221; tr\u00ean b\u1ea3ng thu\u1ebf + T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNCN trong k\u1ef3 c\u1ee7a c\u00e1c v\u00e3ng lai ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng thu\u1ebf c\u00f3 lo\u1ea1i h\u1ee3p \u0111\u1ed3ng l\u00e0 &#8220;Kh\u00f4ng c\u01b0 tr\u00fa&#8221;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 67.075px; height: 24px; text-align: center;\">[32]<\/td>\n<td style=\"width: 544.525px; height: 24px;\"><em>L\u01b0u \u00fd: [32]&lt;=[29]<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u1ed5ng th\u1ec3 c\u00e1c quy t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u l\u00ean t\u1eebng ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai 05\/KK-TNCN d\u1ef1a v\u00e0o b\u1ea3ng thu\u1ebf v\u00e0 d\u1eef li\u1ec7u nh\u00e2n s\u1ef1. Sau khi \u0111\u1ecdc, Anh\/ch\u1ecb s\u1ebd hi\u1ec3u r\u00f5 c\u0103n c\u1ee9 s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u, c\u00e1c l\u01b0u \u00fd&#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-17681","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17681","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=17681"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17681\/revisions"}],"predecessor-version":[{"id":21647,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17681\/revisions\/21647"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17681"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17681"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}