{"id":19631,"date":"2025-06-02T11:43:53","date_gmt":"2025-06-02T04:43:53","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&#038;p=19631"},"modified":"2026-04-07T11:20:24","modified_gmt":"2026-04-07T04:20:24","slug":"huong-dan-dien-chi-tieu-tren-chung-tu-khau-tru-thue-tncn-nghi-dinh-70-2025-nd-cp","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/huong-dan-dien-chi-tieu-tren-chung-tu-khau-tru-thue-tncn-nghi-dinh-70-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP)"},"content":{"rendered":"<p>Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (<strong>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong>)<\/p>\n<p><a href=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-12_10-45-07.png\"><img decoding=\"async\" class=\"size-full wp-image-19881 aligncenter\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-thue-tncn\/wp-content\/uploads\/2025\/06\/2025-06-12_10-45-07.png\" alt=\"\" width=\"470\" height=\"650\" \/><\/a><\/p>\n<h3 id=\"i-phan-thong-tin-to-chuc-tra-thu-nhap\"><span style=\"font-size: 14pt;\"><strong>A. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>B\u00e0i vi\u1ebft gi\u00fap \u0111\u01a1n v\u1ecb hi\u1ec3u r\u00f5 c\u00e1ch \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo <strong>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/strong>, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 thu\u1eadn ti\u1ec7n cho vi\u1ec7c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n<ul>\n<li data-section-id=\"oydt6j\" data-start=\"1456\" data-end=\"1472\">Nh\u00e2n s\u1ef1 (HR)<\/li>\n<li data-section-id=\"1wlffcn\" data-start=\"1473\" data-end=\"1510\">K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng \/ k\u1ebf to\u00e1n thu\u1ebf<\/li>\n<li data-section-id=\"1kdidy8\" data-start=\"1511\" data-end=\"1567\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb TNCN<\/li>\n<\/ul>\n<p><strong>N\u1ed9i dung:\u00a0<\/strong><\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/li>\n<li>H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/li>\n<li><span style=\"font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n th\u00f4ng tin thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb<\/span><\/li>\n<\/ul>\n<h3><strong><span style=\"font-size: 14pt;\">B. H\u01b0\u1edbng d\u1eabn thao t\u00e1c<\/span><\/strong><\/h3>\n<h5><span style=\"font-size: 14pt;\"><strong>I. Th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/h5>\n<p>Th\u00f4ng tin t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp bao g\u1ed3m: T\u00ean t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, M\u00e3 s\u1ed1 thu\u1ebf, \u0110i\u1ec7n tho\u1ea1i, \u0110\u1ecba ch\u1ec9 \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y t\u1eeb th\u00f4ng tin \u0111\u01a1n v\u1ecb \u0111\u00e3 khai b\u00e1o ban \u0111\u1ea7u.<\/p>\n<p><strong>L\u01b0u \u00fd: <\/strong>\u0110\u1ec3 s\u1eeda c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [1] T\u00ean t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, [2] M\u00e3 s\u1ed1 thu\u1ebf, [3] \u0110\u1ecba ch\u1ec9, [4] \u0110i\u1ec7n tho\u1ea1i. Anh\/ch\u1ecb ch\u1ec9nh s\u1eeda t\u1ea1i Thi\u1ebft l\u1eadp\\Th\u00f4ng tin \u0111\u01a1n v\u1ecb, khi \u0111\u00f3 ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0o ch\u1ee9ng t\u1eeb m\u1edbi ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u01b0a ph\u00e1t h\u00e0nh trong n\u0103m hi\u1ec7n t\u1ea1i.<\/p>\n<h5><span style=\"font-size: 14pt;\"><strong>II. Th\u00f4ng tin c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/strong><\/span><\/h5>\n<p><strong>[05] H\u1ecd v\u00e0 t\u00ean<\/strong>: ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c nh\u1ea5n th\u00eam m\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c nh\u1eadp tay th\u00f4ng tin n\u1ebfu ch\u01b0a khai b\u00e1o NNT l\u00e0 v\u00e3ng lai t\u1ea1i h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>[06] M\u00e3 s\u1ed1 thu\u1ebf<\/strong>: N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec b\u1eaft bu\u1ed9c \u0111i\u1ec1n. Anh ch\u1ecb \u0111i\u1ec1n s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n 12 s\u1ed1 n\u1ebfu h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u00e3 \u0111\u1ed3ng b\u1ed9 v\u1edbi d\u1eef li\u1ec7u d\u00e2n c\u01b0 qu\u1ed1c gia. \u0110i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n 10 s\u1ed1 n\u1ebfu h\u1ec7 th\u1ed1ng thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 ho\u1eb7c l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ch\u01b0a c\u00f3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/p>\n<p><strong>[07] Qu\u1ed1c t\u1ecbch<\/strong>: Ch\u1ecdn Qu\u1ed1c t\u1ecbch theo danh m\u1ee5c c\u1ee7a Thu\u1ebf. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 Ng\u01b0\u1eddi Vi\u1ec7t Nam th\u00ec ch\u1ecdn Qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam. N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1ecdn Qu\u1ed1c t\u1ecbch t\u01b0\u01a1ng \u1ee9ng (b\u1eaft bu\u1ed9c \u0111i\u1ec1n).<\/p>\n<p><b>[08] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/b> T\u00edch ch\u1ecdn n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa. Xem quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/tu-van-phap-luat\/39626\/ca-nhan-cu-tru-ca-nhan-khong-cu-tru-la-gi\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><b>[09] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/b>\u00a0T\u00edch ch\u1ecdn n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/p>\n<p><strong>[10] \u0110\u1ecba ch\u1ec9:<\/strong> Ghi \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng cung c\u1ea5p, anh ch\u1ecb \u0111i\u1ec1n kh\u00f4ng c\u00f3 ho\u1eb7c s\u1ed1 0 (b\u1eaft bu\u1ed9c \u0111i\u1ec1n).<\/p>\n<p><strong>[11] \u0110i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7:<\/strong> Ghi s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch li\u00ean h\u1ec7 gi\u1eefa C\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u1eaft bu\u1ed9c \u0111i\u1ec1n).<\/p>\n<p><strong>[12] S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, gi\u1ea5y t\u1edd t\u00f9y th\u00e2n ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu:<\/strong> N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf th\u00ec b\u1eaft bu\u1ed9c \u0111i\u1ec1n. Anh ch\u1ecb \u0111i\u1ec1n S\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu.<\/p>\n<p><strong>L\u01b0u \u00fd :<\/strong><\/p>\n<ul>\n<li>C\u00e1c ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c \u0111i\u1ec1n n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 s\u1ebd hi\u1ec7n b\u00e1o \u0111\u1ecf tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 kh\u00f4ng l\u01b0u \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u1ec3 s\u1ed1 0 \u0111\u1ec3 ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 l\u01b0u l\u1ea1i \u0111\u01b0\u1ee3c.<\/li>\n<\/ul>\n<h5><span style=\"font-size: 14pt;\"><strong>III. Th\u00f4ng tin thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h5>\n<p><strong>[13] Kho\u1ea3n thu nh\u1eadp:<\/strong> ch\u1ecdn lo\u1ea1i thu nh\u1eadp t\u1eeb danh s\u00e1ch g\u1ee3i \u00fd, ho\u1eb7c nh\u1eadp th\u00eam gi\u00e1 tr\u1ecb cho ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a thu nh\u1eadp.<\/p>\n<p><strong>[14] Kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m 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 \u0111\u00e3 tr\u00edch t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p><strong><span class=\"BZ_Pyq_fadeIn\">L\u01b0u <\/span><span class=\"BZ_Pyq_fadeIn\">\u00fd: <\/span><\/strong><span class=\"BZ_Pyq_fadeIn\">S\u1ed1 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u1ec1n <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u00f3ng <\/span><span class=\"BZ_Pyq_fadeIn\">BHXH <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1ea1i <\/span><span class=\"BZ_Pyq_fadeIn\">ch\u1ec9 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u00eau <\/span><span class=\"BZ_Pyq_fadeIn\">n\u00e0y <\/span><span class=\"BZ_Pyq_fadeIn\">l\u00e0 <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1ed5ng <\/span><span class=\"BZ_Pyq_fadeIn\">s\u1ed1 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u1ec1n <\/span><span class=\"BZ_Pyq_fadeIn\">b\u1ea3o <\/span><span class=\"BZ_Pyq_fadeIn\">hi\u1ec3m <\/span><span class=\"BZ_Pyq_fadeIn\">x\u00e3 <\/span><span class=\"BZ_Pyq_fadeIn\">h\u1ed9i <\/span><span class=\"BZ_Pyq_fadeIn\">ho\u1eb7c <\/span><span class=\"BZ_Pyq_fadeIn\">c\u00e1c <\/span><span class=\"BZ_Pyq_fadeIn\">lo\u1ea1i <\/span><span class=\"BZ_Pyq_fadeIn\">b\u1ea3o <\/span><span class=\"BZ_Pyq_fadeIn\">hi\u1ec3m <\/span><span class=\"BZ_Pyq_fadeIn\">b\u1eaft <\/span><span class=\"BZ_Pyq_fadeIn\">bu\u1ed9c <\/span><span class=\"BZ_Pyq_fadeIn\">t\u01b0\u01a1ng <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1ef1 <\/span><span class=\"BZ_Pyq_fadeIn\">m\u00e0 <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u01a1n <\/span><span class=\"BZ_Pyq_fadeIn\">v\u1ecb <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u00e3 <\/span><span class=\"BZ_Pyq_fadeIn\">n\u1ed9p <\/span><span class=\"BZ_Pyq_fadeIn\">cho <\/span><span class=\"BZ_Pyq_fadeIn\">ng\u01b0\u1eddi <\/span><span class=\"BZ_Pyq_fadeIn\">lao <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u1ed9ng (<\/span><span class=\"BZ_Pyq_fadeIn\">ph\u1ea7n <\/span><span class=\"BZ_Pyq_fadeIn\">tr\u1eeb <\/span><span class=\"BZ_Pyq_fadeIn\">v\u00e0o <\/span><span class=\"BZ_Pyq_fadeIn\">l\u01b0\u01a1ng <\/span><span class=\"BZ_Pyq_fadeIn\">c\u1ee7a <\/span><span class=\"BZ_Pyq_fadeIn\">ng\u01b0\u1eddi <\/span><span class=\"BZ_Pyq_fadeIn\">lao <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u1ed9ng) <\/span><span class=\"BZ_Pyq_fadeIn\">theo <\/span><span class=\"BZ_Pyq_fadeIn\">kho\u1ea3ng <\/span><span class=\"BZ_Pyq_fadeIn\">th\u1eddi <\/span><span class=\"BZ_Pyq_fadeIn\">gian <\/span><span class=\"BZ_Pyq_fadeIn\">chi <\/span><span class=\"BZ_Pyq_fadeIn\">tr\u1ea3 <\/span><span class=\"BZ_Pyq_fadeIn\">thu <\/span><span class=\"BZ_Pyq_fadeIn\">nh\u1eadp.<\/span><br data-start=\"659\" data-end=\"662\" \/><strong><span class=\"BZ_Pyq_fadeIn\">V\u00ed <\/span><\/strong><span class=\"BZ_Pyq_fadeIn\"><strong>d\u1ee5:<\/strong> <\/span><span class=\"BZ_Pyq_fadeIn\">N\u1ebfu <\/span><span class=\"BZ_Pyq_fadeIn\">th\u1eddi <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111i\u1ec3m <\/span><span class=\"BZ_Pyq_fadeIn\">tr\u1ea3 <\/span><span class=\"BZ_Pyq_fadeIn\">thu <\/span><span class=\"BZ_Pyq_fadeIn\">nh\u1eadp <\/span><span class=\"BZ_Pyq_fadeIn\">\u1edf <\/span><span class=\"BZ_Pyq_fadeIn\">ch\u1ec9 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u00eau <\/span><span class=\"BZ_Pyq_fadeIn\">15 <\/span><span class=\"BZ_Pyq_fadeIn\">l\u00e0 <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1eeb <\/span><span class=\"BZ_Pyq_fadeIn\">th\u00e1ng <\/span><span class=\"BZ_Pyq_fadeIn\">1 <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u1ebfn <\/span><span class=\"BZ_Pyq_fadeIn\">th\u00e1ng <\/span><span class=\"BZ_Pyq_fadeIn\">12 <\/span><span class=\"BZ_Pyq_fadeIn\">th\u00ec <\/span><span class=\"BZ_Pyq_fadeIn\">s\u1ed1 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u1ec1n <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u00f3ng <\/span><span class=\"BZ_Pyq_fadeIn\">BHXH <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1ea1i <\/span><span class=\"BZ_Pyq_fadeIn\">ch\u1ec9 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u00eau <\/span><span class=\"BZ_Pyq_fadeIn\">n\u00e0y <\/span><span class=\"BZ_Pyq_fadeIn\">l\u00e0 <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1ed5ng <\/span><span class=\"BZ_Pyq_fadeIn\">s\u1ed1 <\/span><span class=\"BZ_Pyq_fadeIn\">ti\u1ec1n <\/span><span class=\"BZ_Pyq_fadeIn\">BHXH <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u00e3 <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u00f3ng <\/span><span class=\"BZ_Pyq_fadeIn\">t\u1eeb <\/span><span class=\"BZ_Pyq_fadeIn\">th\u00e1ng <\/span><span class=\"BZ_Pyq_fadeIn\">1 <\/span><span class=\"BZ_Pyq_fadeIn\">\u0111\u1ebfn <\/span><span class=\"BZ_Pyq_fadeIn\">th\u00e1ng <\/span><span class=\"BZ_Pyq_fadeIn\">12.<\/span><\/p>\n<p><strong>[15] Kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc:<\/strong> \u0110i\u1ec1n c\u00e1c kho\u1ea3n \u0111\u00f3ng t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n<p><strong>[16] Th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp:<\/strong> t\u1eeb th\u00e1ng l\u00e0 th\u00e1ng b\u1eaft \u0111\u1ea7u tr\u1ea3 thu nh\u1eadp, \u0111\u1ebfn th\u00e1ng l\u00e0 th\u00e1ng k\u1ebft th\u00fac tr\u1ea3 thu nh\u1eadp.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian tr\u1ea3 thu nh\u1eadp kh\u00f4ng li\u00ean t\u1ee5c trong 1 n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u00f3 th\u1ec3 c\u1ea5p 1 ch\u1ee9ng t\u1eeb \u0111i\u1ec1n t\u1eeb th\u00e1ng l\u00e0 th\u00e1ng b\u1eaft \u0111\u1ea7u tr\u1ea3 thu nh\u1eadp v\u00e0 \u0111\u1ebfn th\u00e1ng l\u00e0 th\u00e1ng k\u1ebft th\u00fac tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u1ea5p nhi\u1ec1u ch\u1ee9ng t\u1eeb cho t\u1eebng th\u00e1ng tr\u1ea3 thu nh\u1eadp hay t\u1eeb th\u00e1ng \u0111\u1ebfn th\u00e1ng li\u00ean t\u1ee5c trong c\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian tr\u1ea3 thu nh\u1eadp kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec ph\u1ea3i c\u1ea5p nhi\u1ec1u ch\u1ee9ng t\u1eeb m\u1ed7i ch\u1ee9ng t\u1eeb cho 1 n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><strong>[17] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb:<\/strong> \u0110i\u1ec1n 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 (\u0111\u00e3 tr\u1eeb \u0111i kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf).<\/p>\n<p><strong>[18] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf: <\/strong>\u0110i\u1ec1n\u00a0t\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, kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc v\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf nh\u1ecf h\u01a1n 0 th\u00ec \u0111i\u1ec1n gi\u00e1 tr\u1ecb 0.<\/li>\n<li>Ch\u1ec9 ti\u00eau [18] t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf, \u0111\u01a1n v\u1ecb t\u1ef1 t\u00ednh v\u00e0 \u0111i\u1ec1n gi\u00e1 tr\u1ecb v\u00e0o, ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 t\u00ednh to\u00e1n \u0111\u1ec3 l\u00ean s\u1ed1 li\u1ec7u cho ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<\/ul>\n<p><strong>[19] 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) A. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap \u0111\u01a1n v\u1ecb hi\u1ec3u r\u00f5 c\u00e1ch \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, \u0111\u1ea3m&#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-19631","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19631","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=19631"}],"version-history":[{"count":5,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19631\/revisions"}],"predecessor-version":[{"id":23419,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/19631\/revisions\/23419"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=19631"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=19631"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=19631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}