{"id":17881,"date":"2024-04-09T11:45:12","date_gmt":"2024-04-09T04:45:12","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=17881"},"modified":"2026-04-24T11:32:34","modified_gmt":"2026-04-24T04:32:34","slug":"them-moi-lich-su-tra-thu-nhap","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/them-moi-lich-su-tra-thu-nhap\/","title":{"rendered":"Th\u00eam m\u1edbi l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn k\u00ea khai l\u1ecbch s\u1eed chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo t\u1eebng kho\u1ea3ng th\u1eddi gian.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><br \/>\n&#8211; Th\u00eam m\u1edbi l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp<br \/>\n&#8211; Khai b\u00e1o chi ti\u1ebft th\u00f4ng tin chi tr\u1ea3<br \/>\n&#8211; Gi\u1ea3i th\u00edch c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin v\u1ec1 thu nh\u1eadp, b\u1ea3o hi\u1ec3m, gi\u1ea3m tr\u1eeb v\u00e0 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch k\u00ea khai thu\u1ebf TNCN <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><\/div><\/div>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1 Th\u00eam m\u1edbi l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nT\u1ea1i b\u01b0\u1edbc khai b\u00e1o th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean ph\u00e2n h\u1ec7 <strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong>, ch\u1ecdn m\u1ee5c <strong>L\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp<\/strong>.<\/p>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/04\/2024-04-09_11-08-46.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/04\/2024-04-09_11-08-46.png\" alt=\"\" width=\"1509\" height=\"859\" \/><\/a><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>Th\u00eam<\/strong> \u0111\u1ec3 b\u1eaft \u0111\u1ea7u khai b\u00e1o m\u1ed9t l\u1ea7n chi tr\u1ea3 thu nh\u1eadp m\u1edbi.<\/li>\n<\/ul>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/04\/2024-04-09_11-17-05.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/04\/2024-04-09_11-17-05.png\" alt=\"\" width=\"1509\" height=\"859\" \/><\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2 Khai b\u00e1o chi ti\u1ebft th\u00f4ng tin l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>T\u1eeb th\u00e1ng\/\u0110\u1ebfn th\u00e1ng:<\/strong> Kho\u1ea3ng th\u1eddi gian chi tr\u1ea3 thu nh\u1eadp cho nh\u00e2n vi\u00ean theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5:<\/em><\/p>\n<ul>\n<li><em>Khai b\u00e1o l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp th\u00e1ng 7, 8, 9: \u0111i\u1ec1n <strong>T\u1eeb th\u00e1ng<\/strong> 7 <strong>\u0110\u1ebfn th\u00e1ng<\/strong> 9.<\/em><\/li>\n<li><em>Khai b\u00e1o l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp th\u00e1ng 7: \u0111i\u1ec1n <strong>T\u1eeb th\u00e1ng<\/strong> 7 <strong>\u0110\u1ebfn th\u00e1ng<\/strong> 7.<\/em><\/li>\n<\/ul>\n<ul>\n<li><strong>Kho\u1ea3n \u0111\u00f3ng BH b\u1eaft bu\u1ed9c:<\/strong> S\u1ed1 ti\u1ec1n \u0111\u00f3ng BHXH ho\u1eb7c c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u01b0\u01a1ng t\u1ef1 m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p cho nh\u00e2n vi\u00ean (kho\u1ea3n tr\u1eeb tr\u00ean l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean) \u2013 gi\u1ed1ng kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ghi v\u00e0o Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp m\u1eabu gi\u1ea5y (Tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean ch\u01b0a \u0111\u00f3ng BHXH th\u00ec ghi = 0).<\/li>\n<li><strong>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 thu nh\u1eadp \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p hay gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<br \/>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2013 <a href=\"https:\/\/luatvietan.vn\/cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-ca-nhan-nam-2020.html\" target=\"_blank\" rel=\"noopener\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/a><\/li>\n<li><strong>T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong> l\u00e0 t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<br \/>\nT\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/li>\n<\/ul>\n<p><em><strong>Trong \u0111\u00f3<\/strong>: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb l\u00e0: gi\u1ea3m tr\u1eeb gia c\u1ea3nh, gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, \u2026 Xem chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013-TT-BTC.<\/em><\/p>\n<ul>\n<li><strong>S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong> S\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ti\u1ec1n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn ho\u1eb7c to\u00e0n ph\u1ea7n c\u1ee7a kho\u1ea3ng th\u1eddi gian tr\u1ea3 thu nh\u1eadp).<\/li>\n<\/ul>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/04\/2024-04-09_11-42-54.png\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"size-full aligncenter\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2024\/04\/2024-04-09_11-42-54.png\" alt=\"\" width=\"628\" height=\"530\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-17881","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17881","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=17881"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17881\/revisions"}],"predecessor-version":[{"id":24239,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17881\/revisions\/24239"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17881"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17881"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}