<\/span>B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/div>

Tr\u01b0\u1edbc ti\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n

<\/span>B\u01b0\u1edbc 2: L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111i\u1ec7n t\u1eed<\/div>

L\u01b0u \u00fd : Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf sau khi \u0111\u00e3 c\u00f3 t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf\u00a0 (m\u1eadt kh\u1ea9u do T\u1ed5ng C\u1ee5c Thu\u1ebf cung c\u1ea5p qua tin nh\u1eafn \u0111i\u1ec7n tho\u1ea1i).<\/em><\/p>\n

1. Truy c\u1eadp website:<\/strong>\u00a0http:\/\/thuedientu.gdt.gov.vn<\/a><\/span><\/h6>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ph\u00e2n h\u1ec7 \u201cC\u00c1 NH\u00c2N<\/strong>\u201d.<\/p>\n
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– Nh\u1eadp M\u00e3 s\u1ed1 thu\u1ebf<\/p>\n
– Nh\u1eadp M\u00e3 ki\u1ec3m tra<\/p>\n
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– Nh\u1eadp m\u1eadt kh\u1ea9u do T\u1ed5ng C\u1ee5c Thu\u1ebf cung c\u1ea5p qua tin nh\u1eafn \u0111i\u1ec7n tho\u1ea1i (m\u00e3 \u0111\u0103ng k\u00fd k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed)<\/p>\n
– Nh\u1ea5n \u201c \u0110\u0103ng nh\u1eadp\u201d<\/p>\n
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2. Th\u1ef1c hi\u1ec7n k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/span><\/h6>\n
V\u00e0o \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn \u201cK\u00ea khai tr\u1ef1c tuy\u1ebfn\u201d<\/p>\n
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– Nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin b\u1eaft bu\u1ed9c c\u00f3 d\u1ea5u ()<\/p>\n
– Ch\u1ecdn lo\u1ea1i t\u1edd khai (02\/QTT-TNCN \u2013T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Th\u00f4ng t\u01b0 80\/2021<\/a>)<\/p>\n
– Ch\u1ecdn C\u01a1 quan thu\u1ebf Quy\u1ebft to\u00e1n: Ch\u1ecdn 1 trong 3 tr\u01b0\u1eddng h\u1ee3p<\/p>\n
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2.1. Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 duy nh\u1ea5t 01 ngu\u1ed3n tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m do l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c ngu\u1ed3n t\u1eeb n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n)<\/u><\/em><\/p>\n
NNT k\u00ea khai tr\u1ef1c ti\u1ebfp v\u1edbi C\u01a1 quan thu\u1ebf (kh\u00f4ng kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n)<\/p>\n*
– Ghi ch\u00fa: kh\u00f4ng kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n ngh\u0129a l\u00e0 c\u00f4ng ty\/DN\/t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a NNT tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n, m\u00e0 NNT t\u1ef1 k\u00ea khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp theo MST c\u00e1 nh\u00e2n n\u1ed9p v\u00e0o NSNN.<\/p>\n
Sau \u0111\u00f3 NNT l\u1ef1a ch\u1ecdn l\u1ef1a ch\u1ecdn c\u01a1 quan thu\u1ebf \u0111\u00e3 khai tr\u1ef1c ti\u1ebfp trong n\u0103m t\u1ea1i \u00f4 \u201cC\u1ee5c thu\u1ebf\u201d tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/p>\n
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2.2. Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m c\u00f3 t\u1eeb 02 ngu\u1ed3n tr\u1edf l\u00ean bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp trong n\u0103m, v\u1eeba c\u00f3 thu nh\u1eadp do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/u><\/em><\/p>\n
Sau \u0111\u00f3 NNT t\u1ef1 k\u00ea khai c\u00e1c ngu\u1ed3n thu nh\u1eadp v\u00e0 th\u00f4ng tin li\u00ean quan<\/p>\n
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2.3. Tr\u01b0\u1eddng h\u1ee3p 3: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m ch\u1ec9 c\u00f3 ngu\u1ed3n thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/u><\/em><\/p>\n
Sau \u0111\u00f3 khai th\u00f4ng tin v\u1ec1:<\/p>\n
+ N\u1ebfu c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c: khai th\u00f4ng tin v\u00e0o \u00f4 1 ho\u1eb7c \u00f4 2<\/p>\n
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+ N\u1ebfu kh\u00f4ng thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c: khai th\u00f4ng tin v\u00e0o \u00f4 3 ho\u1eb7c \u00f4 4 ho\u1eb7c \u00f4 5<\/p>\n
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Ti\u1ebfp t\u1ee5c ch\u1ecdn Tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n :<\/p>\n
+ Ch\u1ecdn quy\u1ebft to\u00e1n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/p>\n
+ N\u0103m k\u00ea khai 2023<\/p>\n
+ T\u1eeb th\u00e1ng 01\/2023 \u0111\u1ebfn th\u00e1ng 12\/2023<\/p>\n
(Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1ecdn Quy\u1ebft to\u00e1n 12 th\u00e1ng li\u00ean t\u1ee5c kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c quy\u1ebft to\u00e1n kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng v\u00e0 ch\u1ecdn ti\u1ebfp t\u1eeb th\u00e1ng \u0111\u1ebfn th\u00e1ng ph\u00f9 h\u1ee3p v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/p>\n
+ Lo\u1ea1i t\u1edd khai ch\u00ednh th\u1ee9c (Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 r\u1ed3i nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai mu\u1ed1n khai l\u1ea1i th\u00ec ch\u1ecdn t\u1edd khai b\u1ed5 sung)<\/p>\n
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3.<\/strong>\u00a0Nh\u1ea5n\u00a0Ti\u1ebfp t\u1ee5c<\/strong>\u00a0v\u00e0 \u0111\u1ebfn ph\u1ea7n\u00a0NH\u1eacP D\u1eee LI\u1ec6U T\u1edc KHAI<\/strong><\/span><\/h6>\nNh\u1ea5n\u00a0Ti\u1ebfp t\u1ee5c<\/strong>. Sau \u0111\u00f3 nh\u1eadp ph\u1ee5 l\u1ee5c: 02-1\/BK-QTT-TNCN v\u00e0 T\u1edd khai 02\/QTT-TNCN theo\u00a0th\u00f4ng t\u01b0 80\/2021<\/a><\/p>\n
C\u00e1 nh\u00e2n c\u00f3 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n gi\u1ea3m do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o c\u00f9ng v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec t\u00edch ch\u1ecdn v\u00e0o \u00f4 tr\u1ed1ng.<\/p>\n
NNT ki\u1ec3m tra l\u1ea1i th\u00f4ng tin:\u00a0 T\u00ean Ng\u01b0\u1eddi Thu\u1ebf, \u0111\u1ecba ch\u1ec9, qu\u1eadn huy\u1ec7n, t\u1ec9nh; \u0110i\u1ec7n tho\u1ea1i, Fax, Email h\u1ec7 th\u1ed1ng t\u1ef1 ch\u1ea1y, n\u1ebfu ch\u01b0a ch\u00ednh x\u00e1c th\u00ec \u0111i\u1ec1u ch\u1ec9nh cho \u0111\u00fang.<\/p>\n
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3.1. H\u01b0\u1edbng d\u1eabn nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 02\/QTT-TNCN (th\u00f4ng t\u01b0 80\/2021)<\/u><\/em><\/p>\n
+ Ch\u1ec9 ti\u00eau [21]: T\u1ed5ng TNCT ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam (thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng); c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb v\u00e0 th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp do \u0111\u01a1n v\u1ecb chi tr\u1ea3 cung c\u1ea5p.<\/p>\n
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Ch\u1ec9 ti\u00eau [23]: T\u1ed5ng TNCT ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam (thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng)<\/p>\n
C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/p>\n
+ Ch\u1ec9 ti\u00eau [28]: T\u1eeb thi\u1ec7n nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3)<\/p>\n
+ Ch\u1ec9 ti\u00eau [29]: C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n
+ Ch\u1ec9 ti\u00eau [30]: C\u00e1c kho\u1ea3n \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n
S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p trong k\u1ef3:\u00a0 \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau sau<\/p>\n
Ch\u1ec9 ti\u00eau [34]: S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp: L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea5p<\/p>\n
Ch\u1ec9 ti\u00eau [35]: S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p trong n\u0103m kh\u00f4ng qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp: L\u00e0 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, c\u0103n c\u1ee9 v\u00e0o gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1 nh\u00e2n).<\/p>\n
Ch\u1ec9 ti\u00eau [36]: S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu c\u00f3): s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3) L\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i so v\u1edbi t\u1ed5ng thu nh\u1eadp\u00a0 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf l\u00e0 [32] x {[23]\/([20] \u2013[22])}x 100%;<\/p>\n
Ch\u1ec9 ti\u00eau [37]: S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u00f9ng do quy\u1ebft to\u00e1n v\u1eaft n\u0103m. S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u00f9ng do quy\u1ebft to\u00e1n v\u1eaft n\u0103m do c\u00e1 nh\u00e2n t\u1ef1 x\u00e1c \u0111\u1ecbnh n\u1ebfu \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0o n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t.<\/p>\n
Ch\u1ec9 ti\u00eau [38]: S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p trong n\u0103m kh\u00f4ng qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp tr\u00f9ng do quy\u1ebft to\u00e1n v\u1eaft n\u0103m: C\u00e1 nh\u00e2n t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p trong n\u0103m kh\u00f4ng qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp tr\u00f9ng do quy\u1ebft to\u00e1n v\u1eaft n\u0103m n\u1ebfu \u0111\u00e3 k\u00ea khai v\u00e0o n\u0103m t\u00ednh thu\u1ebf th\u1ee9 nh\u1ea5t<\/p>\n
Ch\u1ec9 ti\u00eau [43]: S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n do c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng (0<[42]< 50.000 \u0111\u1ed3ng) : NNT c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n 50.000 \u0111\u1ed3ng th\u00ec khai v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m.<\/p>\n
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N\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3:<\/p>\n
-S\u1ed1 thu\u1ebf ho\u00e0n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf : nh\u1eadp s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [46].<\/p>\n
-N\u1ebfu mu\u1ed1n b\u00f9 tr\u1eeb cho kho\u1ea3n ph\u1ea3i n\u1ed9p NSNN kh\u00e1c: nh\u1eadp s\u1ed1 b\u00f9 tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau [47]\n
Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a\u00a0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau [46]\u00a0\u00a0\u00a0 Nh\u1eadn ti\u1ec1n ho\u00e0n tr\u1ea3 b\u1eb1ng<\/p>\n
+ Chuy\u1ec3n kho\u1ea3n: ch\u1ecdn (click) v\u00e0o \u00f4 chuy\u1ec3n kho\u1ea3n sau \u0111\u00f3\u00a0 \u0111i\u1ec1n th\u00f4ng tin\u00a0 t\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n, t\u00e0i kho\u1ea3n s\u1ed1 m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng ( l\u01b0u \u00fd: C\u1ee5c Thu\u1ebf TP.HCM\u00a0 khuy\u1ebfn ngh\u1ecb n\u00ean ho\u00e0n tr\u1ea3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n v\u00e0 ghi r\u00f5 t\u00ean ng\u00e2n h\u00e0ng theo 3 c\u1ea5p t\u00ean ng\u00e2n h\u00e0ng, t\u00ean chi nh\u00e1nh ng\u00e2n h\u00e0ng, t\u1ec9nh th\u00e0nh).<\/p>\n
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+ Ho\u1eb7c ch\u1ecdn nh\u1eadn ti\u1ec1n m\u1eb7t: ch\u1ecdn click v\u00e0o ti\u1ec1n m\u1eb7t, sau \u0111\u00f3 \u0111i\u1ec1n th\u00f4ng tin T\u00ean ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n, lo\u1ea1i gi\u1ea5y t\u1edd (ch\u1ee9ng minh nh\u00e2n d\u00e2n\/ c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, h\u1ed9 chi\u1ebfu) s\u1ed1 cmnd\/cccd\/hc, ng\u00e0y c\u1ea5p, n\u01a1i c\u1ea5p,n\u01a1i nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb cho kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 nh\u1eadp s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb t\u1ea1i ch\u1ec9 ti\u00eau [47] th\u00ec ghi th\u00eam c\u00e1c th\u00f4ng tin sau;<\/p>\n
MST c\u1ee7a NNT kh\u00e1c (n\u1ebfu c\u00f3) T\u00ean NNT kh\u00e1c (n\u1ebfu c\u00f3) ghi r\u00f5 Ch\u01b0\u01a1ng, Ti\u1ec3u m\u1ee5c, T\u00ean CQT qu\u1ea3n l\u00fd kho\u1ea3n thu, \u0110\u1ecba b\u00e0n h\u00e0nh ch\u00ednh, H\u1ea1n n\u1ed9p, s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p,S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba.<\/p>\n
$\"\"$ <\/p>\n
3.2 T\u1ea1i tab Ph\u1ee5 l\u1ee5c 02-1\/BK-QTT-TNCN<\/u><\/em><\/p>\n
Ch\u1ecdn tab 02-1\/BK-QTT-TNCN: (n\u1eb1m \u1edf g\u00f3c tr\u00e1i cu\u1ed1i m\u00e0n h\u00ecnh):<\/p>\n
Sau \u0111\u00f3, khai th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb\u00a0 thu nh\u1eadp khi t\u00ednh thu\u1ebf.<\/p>\n
Nh\u1ea5p v\u00e0o v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin b\u1eaft bu\u1ed9c.<\/p>\n
Nh\u1eadp b\u1ea3ng k\u00ea Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.nh\u01b0 sau:<\/p>\n
+H\u1ecd t\u00ean ng\u01b0\u1edfi ph\u1ee5 thu\u1ed9c, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ch\u1ecdn lo\u1ea1i gi\u1ea5y t\u1edd nh\u01b0 CMND\/ CCCD\/ h\u1ed9 chi\u1ebfu\/gi\u1ea5y khai sinh; s\u1ed1 gi\u1ea5y t\u1eddc\u1ee7a CMND..; Ng\u00e0y sinh NPT<\/p>\n
L\u01b0u \u00fd<\/em><\/strong>\u00a0[16] T\u1eeb th\u00e1ng: L\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong n\u0103m t\u00ednh thu\u1ebf,ch\u1ec9 ti\u00eau\u00a0 \u0110\u1ebfn th\u00e1ng [17] l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng trong n\u0103m t\u00ednh thu\u1ebf ho\u1eb7c th\u00e1ng 12 n\u1ebfu trong n\u0103m ch\u01b0a k\u1ebft th\u00fac ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n
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4. G\u1eedi t\u1edd khai<\/strong><\/span><\/h6>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ea5m n\u00fat ch\u1ecdn v\u00e0o \u00f4 \u201c T\u00f4i cam \u0111oan s\u1ed1 li\u1ec7u \u0111\u00e3 khai v\u00e0 h\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u00eam tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng s\u1ed1 li\u1ec7u \u0111\u00e3 kkhia v\u00e0 h\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m\u201d<\/p>\n
L\u01b0u \u00fd:<\/strong> c\u1ea7n nh\u1ea5n l\u01b0u b\u1ea3n nh\u00e1p th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 kh\u00f4ng b\u1ecb m\u1ea5t\u00a0 th\u00f4ng tin \u0111\u00e3 nh\u1eadp<\/em><\/p>\n
>> Nh\u1ea5n n\u00fat Ho\u00e0n th\u00e0nh k\u00ea khai<\/p>\n
$\"\"$ <\/p>\n
Ch\u1ecdn K\u1ebft xu\u1ea5t xml (\u0111\u1ec3 l\u01b0u v\u00e0 n\u1ed9p t\u1edd khai \u0111\u00e3 k\u00ea khai)<\/p>\n
>> N\u1ed9p t\u1edd khai<\/p>\n
$\"\"$ <\/p>\n
5. G\u1eedi h\u1ed3 s\u01a1 ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m<\/strong><\/span><\/h6>\n
+ Ch\u1ecdn ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m: nh\u01b0 Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \/ Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\/Ch\u1ee9ng t\u1eeb v\u1ec1 c\u00e1c kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o (n\u1ebfu c\u00f3)\/T\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9 tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i\/ C\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c.<\/p>\n
+ Ch\u1ecdn t\u1ec7p d\u1eef li\u1ec7u (\u0111\u00ednh k\u00e8m file d\u1eef li\u1ec7u g\u1eedi)<\/p>\n
$\"\"$ <\/p>\n
Sau khi ch\u1ecdn ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m v\u00e0 ch\u1ecdn t\u1ec7p d\u1eef li\u1ec7u => nh\u1ea5n \u201c Ti\u1ebfp t\u1ee5c\u201d<\/p>\n
$\"\"$ <\/p>\n
Xu\u1ea5t hi\u1ec7n x\u00e1c th\u1ef1c n\u1ed9p t\u1edd khai<\/p>\n
+ Nh\u1eadp M\u00e3 ki\u1ec3m tra => nh\u1ea5n \u201c Ti\u1ebfp t\u1ee5c\u201d<\/p>\n
$\"\"$ <\/p>\n
Nh\u1eadp m\u00e3 OTP do T\u1ed5ng C\u1ee5c Thu\u1ebf g\u1eedi qua tin nh\u1eafn \u0111i\u1ec7n tho\u1ea1i<\/p>\n
=> nh\u1ea5n \u201c Ti\u1ebfp t\u1ee5c\u201d<\/p>\n
$\"\"$ <\/p>\n
=> Sau khi n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng t\u1edbi c\u01a1 quan thu\u1ebf, h\u1ec7 th\u1ed1ng (T\u1ed5ng C\u1ee5c Thu\u1ebf) s\u1ebd g\u1eedi th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn v\u00e0o email \u0111\u00e3 \u0111\u0103ng k\u00fd, \u0111\u1ed3ng th\u1eddi g\u1eedi tin nh\u1eafn th\u00f4ng b\u00e1o v\u00e0o s\u1ed1 \u0111i\u1ec7n tho\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a NNT v\u1edbi n\u1ed9i dung :\u201d h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed m\u1eabu 02\/QTT-TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi th\u00e0nh c\u00f4ng CQT tr\u1ea3 th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn\/ kh\u00f4ng ch\u1ea5p nh\u1eadn sau 01 ng\u00e0y l\u00e0m vi\u1ec7c\u201d.<\/p>\n
L\u01b0u \u00fd:<\/strong><\/em><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c tin nh\u1eafn th\u00e0nh c\u00f4ng t\u1eeb T\u1ed5ng C\u1ee5c Thu\u1ebf g\u1eedi \u0111\u1ebfn \u0111i\u1ec7n tho\u1ea1i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ki\u1ec3m tra l\u1ea1i \u0111\u00e3 c\u00f3 v\u00e0\u00a0 nh\u1eadp\u00a0 m\u1eadt kh\u1ea9u giao d\u1ecbch \u0111i\u1ec7n t\u1eed\u00a0 khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n ch\u01b0a, n\u1ebfu ch\u01b0a ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 k\u00ea khai l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/em><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u00ean h\u1ec7 c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u1eed l\u00fd \u0111i\u1ec1u ch\u1ec9nh c\u00f2n 1 m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t v\u00e0 s\u1eed\u00a0 d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/em><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u1edf \u1ee9ng d\u1ee5ng Etax Mobile ho\u1eb7c ng\u00e2n h\u00e0ng g\u1ea7n nh\u1ea5t. H\u1ea1n n\u1ed9p thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 02\/5\/2024.<\/em><\/p>\n
6. Tra c\u1ee9u t\u1edd khai \u0111\u00e3 g\u1eedi<\/strong><\/span><\/h6>\n
L\u1ef1a ch\u1ecdn lo\u1ea1i T\u1edd khai >> Ch\u1ecdn ng\u00e0y g\u1eedi >> Tra c\u1ee9u (m\u1ee5c \u0111\u00edch ki\u1ec3m tra T\u1edd khai \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o h\u1ec7 th\u1ed1ng c\u1ee7a C\u01a1 quan Thu\u1ebf v\u00e0 ki\u1ec3m tra c\u01a1 quan thu\u1ebf n\u00e0o th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 li\u00ean h\u1ec7 CQT \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 n\u1ebfu c\u00f3).<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n
III. H\u1ea1n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 2024<\/strong><\/h6>\nTheo\u00a0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a>\u00a0th\u00ec th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/p>\n
\u0110\u1ed1i v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2023, t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp l\u01b0u \u00fd th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n
Tuy nhi\u00ean, ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch 2023 l\u00e0 ng\u00e0y 31\/3\/2024 tr\u00f9ng v\u00e0o ng\u00e0y Ch\u1ee7 Nh\u1eadt, n\u00ean th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u00e0 ng\u00e0y 01\/4\/2024.<\/p>\n
C\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n
N\u0103m nay, ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch l\u00e0 ng\u00e0y 30\/4\/2024 v\u00e0 ng\u00e0y ti\u1ebfp theo l\u00e0 ng\u00e0y 01\/5\/2024 tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 l\u1ec5 n\u00ean th\u1eddi h\u1ea1n c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 02\/5\/2024.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/p>\n","protected":false},"excerpt":{"rendered":"
I. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n thu\u1ebf C\u0103n c\u1ee9 ti\u1ebft d.3 \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 8\u00a0Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP,\u00a0C\u00f4ng v\u0103n 636\/TCT-DNNCN\u00a0n\u0103m 2021, c\u00e1 nh\u00e2n thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN: 1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp…<\/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-18295","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/18295","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=18295"}],"version-history":[{"count":3,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/18295\/revisions"}],"predecessor-version":[{"id":18347,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/18295\/revisions\/18347"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=18295"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=18295"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=18295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}