{"id":17986,"date":"2024-04-25T15:00:35","date_gmt":"2024-04-25T08:00:35","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=17986"},"modified":"2026-04-21T14:13:39","modified_gmt":"2026-04-21T07:13:39","slug":"cach-lay-du-lieu-tren-bang-tinh-thue","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/cach-lay-du-lieu-tren-bang-tinh-thue\/","title":{"rendered":"[Khai thu\u1ebf theo k\u1ef3] C\u00e1ch l\u1ea5y d\u1eef li\u1ec7u tr\u00ean b\u1ea3ng t\u00ednh thu\u1ebf"},"content":{"rendered":"

I. T\u1ed5ng quan<\/span><\/strong><\/h3>\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y d\u1eef li\u1ec7u v\u00e0 t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng t\u00ednh thu\u1ebf TNCN, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c khi l\u1eadp t\u1edd khai. N\u1ed9i dung g\u1ed3m c\u00e1ch x\u00e1c \u0111\u1ecbnh d\u1eef li\u1ec7u theo t\u00f9y ch\u1ecdn l\u1ea5y l\u1ecbch s\u1eed thu nh\u1eadp t\u1eeb h\u1ed3 s\u01a1, c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n ch\u1ec9 ti\u00eau v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

II. H\u01b0\u1edbng d\u1eabn<\/span><\/strong><\/h3>\n

\"\"<\/p>\n

Chi ti\u1ebft c\u00e1ch\u00a0 l\u1ea5y d\u1eef li\u1ec7u tr\u00ean b\u1ea3ng t\u00ednh thu\u1ebf<\/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
Tr\u01b0\u1eddng th\u00f4ng tin<\/strong><\/span>
\n
\n<\/strong><\/span><\/td>\n		C\u00e1ch l\u1ea5y d\u1eef li\u1ec7u<\/strong><\/span>
\n
\n<\/strong><\/span><\/td>\n<\/tr>\n
N\u1ebfu t\u00edch l\u1ea5y l\u1ecbch s\u1eed thu nh\u1eadp t\u1eeb h\u1ed3 s\u01a1<\/strong><\/span><\/td>\nN\u1ebfu kh\u00f4ng t\u00edch l\u1ea5y l\u1ecbch s\u1eed thu nh\u1eadp t\u1eeb h\u1ed3 s\u01a1<\/span><\/strong><\/span><\/td>\n<\/tr>\n
M\u00e3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\nM\u00e3 c\u1ee7a nh\u1eefng NNT tr\u00ean h\u1ed3 s\u01a1<\/td>\n<\/tr>\n
H\u1ecd v\u00e0 t\u00ean<\/td>\nH\u1ecd v\u00e0 t\u00ean c\u1ee7a nh\u1eefng NNT tr\u00ean h\u1ed3 s\u01a1<\/td>\n<\/tr>\n
M\u00e3 s\u1ed1 thu\u1ebf<\/td>\nM\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a nh\u1eefng NNT tr\u00ean h\u1ed3 s\u01a1<\/td>\n<\/tr>\n
\u0110\u1ed1i t\u01b0\u1ee3ng<\/td>\nLo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng (nh\u00e2n vi\u00ean\/v\u00e3ng lai) c\u1ee7a nh\u1eefng NNT tr\u00ean h\u1ed3 s\u01a1<\/td>\n<\/tr>\n
\u0110\u01a1n v\u1ecb c\u00f4ng t\u00e1c<\/td>\nB\u1ed9 ph\u1eadn\/Ph\u00f2ng ban l\u00e0m vi\u1ec7c c\u1ee7a nh\u1eefng NTT tr\u00ean h\u1ed3 s\u01a1<\/td>\n<\/tr>\n
Thu\u1ebf su\u1ea5t<\/td>\nThu\u1ebf su\u1ea5t theo lo\u1ea1i h\u1ee3p \u0111\u1ed3ng:<\/p>\n
    \n
  • H\u0110 “Kh\u00f4ng c\u01b0 tr\u00fa”: thu\u1ebf su\u1ea5t 20%<\/li>\n
  • H\u0110 “C\u01b0 tr\u00fa v\u00e0 c\u00f3 H\u0110L\u0110 t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean”: theo bi\u1ec3u l\u0169y ti\u1ebfn<\/li>\n
  • H\u0110 “C\u01b0 tr\u00fa v\u00e0 kh\u00f4ng k\u00fd H\u0110L\u0110\/H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng”: thu\u1ebf su\u1ea5t 10%<\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf su\u1ea5t l\u00e0 Mi\u1ec5n thu\u1ebf: T\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t mi\u1ec5n thu\u1ebf.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/td>\nLo\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u1eeb h\u1ed3 s\u01a1 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
T\u1ed5ng thu nh\u1eadp<\/td>\nT\u1ef1 nh\u1eadp<\/td>\n<\/tr>\n
Thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/td>\nT\u1ef1 nh\u1eadp<\/td>\n<\/tr>\n
T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\nT\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp tr\u00ean h\u1ed3 s\u01a1 m\u00e0 c\u00f3 k\u1ef3 tr\u1ea3 thu nh\u1eadp thu\u1ed9c k\u1ef3 c\u1ee7a b\u1ea3ng thu\u1ebf<\/td>\nT\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp – Thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/td>\n<\/tr>\n
S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td>\nN\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 “L\u0169y ti\u1ebfn”: ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 NPT l\u00e0 t\u1ed5ng s\u1ed1 th\u00e0nh vi\u00ean gia \u0111\u00ecnh \u0111\u01b0\u1ee3c t\u00edch l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00f3 th\u1eddi gian gi\u1ea3m tr\u1eeb thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf (c\u00f3 \u00edt nh\u1ea5t 1 th\u00e1ng n\u1eb1m trong k\u1ef3 t\u00ednh thu\u1ebf) tr\u00ean h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/td>\n<\/tr>\n
Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/td>\nN\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 “L\u0169y ti\u1ebfn” th\u00ec gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n

GTGC = 11.000.000\u0111 * s\u1ed1 th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf + 4.400.000\u0111 * s\u1ed1 th\u00e1ng gi\u1ea3m tr\u1eeb c\u1ee7a t\u1eebng NPT<\/td>\n<\/tr>\n

BHXH<\/td>\nT\u1ed5ng c\u00e1c kho\u1ea3n BHXH trong l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp tr\u00ean h\u1ed3 s\u01a1 m\u00e0 c\u00f3 k\u1ef3 tr\u1ea3 thu nh\u1eadp thu\u1ed9c k\u1ef3 c\u1ee7a b\u1ea3ng thu\u1ebf<\/td>\nT\u1ef1 nh\u1eadp<\/td>\n<\/tr>\n
BHYT<\/td>\nT\u1ef1 nh\u1eadp<\/td>\n<\/tr>\n
BHTN<\/td>\nT\u1ef1 nh\u1eadp<\/td>\n<\/tr>\n
T\u1ed5ng BH \u0111\u01b0\u1ee3c tr\u1eeb<\/td>\nT\u1ed5ng BH \u0111\u01b0\u1ee3c tr\u1eeb = Kho\u1ea3n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c = BHXH + BHYT + BHTN<\/td>\n<\/tr>\n
T\u1ed5ng gi\u1ea3m tr\u1eeb<\/td>\n= Gi\u1ea3m tr\u1eeb gia c\u1ea3nh + T\u1ed5ng BH \u0111\u01b0\u1ee3c tr\u1eeb<\/td>\n<\/tr>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\nT\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf trong l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp tr\u00ean h\u1ed3 s\u01a1 m\u00e0 c\u00f3 k\u1ef3 tr\u1ea3 thu nh\u1eadp thu\u1ed9c k\u1ef3 c\u1ee7a b\u1ea3ng thu\u1ebf<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf – T\u1ed5ng gi\u1ea3m tr\u1eeb<\/td>\n<\/tr>\n
Thu\u1ebf TNCN<\/td>\nT\u1ed5ng c\u00e1c kho\u1ea3n thu\u1ebf TNCN trong l\u1ecbch s\u1eed tr\u1ea3 thu nh\u1eadp tr\u00ean h\u1ed3 s\u01a1 m\u00e0 c\u00f3 k\u1ef3 tr\u1ea3 thu nh\u1eadp thu\u1ed9c k\u1ef3 c\u1ee7a b\u1ea3ng thu\u1ebf<\/p>\n

 <\/td>\n

C\u0103n c\u1ee9 theo thu\u1ebf su\u1ea5t:<\/p>\n
    \n
  • N\u1ebfu thu\u1ebf su\u1ea5t\u00a0 l\u00e0 “L\u0169y ti\u1ebfn”: Thu\u1ebf TNCN t\u00ednh theo c\u00f4ng th\u1ee9c c\u1ee7a bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.<\/li>\n
  • N\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 “Mi\u1ec5n thu\u1ebf”: Thu\u1ebf TNCN b\u1eb1ng 0.<\/li>\n
  • N\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 10%, 20%: Thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh thu\u1ebf * Thu\u1ebf su\u1ea5t.<\/li>\n<\/ul>\n

    L\u01b0u \u00fd:<\/strong> Ph\u1ea7n m\u1ec1m ch\u1ec9 t\u1ef1 \u0111\u1ed9ng t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf theo th\u00e1ng.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    L\u01b0u \u00fd khi nh\u1eadp kh\u1ea9u b\u1ea3ng thu\u1ebf:
    \n<\/strong><\/em>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin t\u00ednh theo c\u00f4ng th\u1ee9c, ph\u1ea7n m\u1ec1m ch\u1ec9 t\u1ef1 \u0111\u1ed9ng t\u00ednh<\/strong> \u0111\u01b0\u1ee3c khi b\u1ecf tr\u1ed1ng<\/strong> c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin n\u00e0y tr\u00ean file nh\u1eadp kh\u1ea9u. N\u1ebfu kh\u00f4ng b\u1ecf tr\u1ed1ng, ph\u1ea7n m\u1ec1m s\u1ebd c\u1eadp nh\u1eadt theo \u0111\u00fang gi\u00e1 tr\u1ecb tr\u00ean file nh\u1eadp kh\u1ea9u.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    I. T\u1ed5ng quan H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y d\u1eef li\u1ec7u v\u00e0 t\u00ednh to\u00e1n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng t\u00ednh thu\u1ebf TNCN, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c khi l\u1eadp t\u1edd khai. N\u1ed9i dung g\u1ed3m c\u00e1ch x\u00e1c \u0111\u1ecbnh d\u1eef li\u1ec7u theo t\u00f9y ch\u1ecdn l\u1ea5y l\u1ecbch s\u1eed thu nh\u1eadp t\u1eeb h\u1ed3 s\u01a1,…<\/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-17986","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17986","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=17986"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17986\/revisions"}],"predecessor-version":[{"id":21533,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/17986\/revisions\/21533"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=17986"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=17986"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=17986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}