{"id":20685,"date":"2025-08-13T11:15:35","date_gmt":"2025-08-13T04:15:35","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=20685"},"modified":"2026-05-05T16:37:52","modified_gmt":"2026-05-05T09:37:52","slug":"lap-to-khai-khau-tru-thue-tncn-tu-chuyen-nhuong-von-chung-khoan-mau-06-tncn","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/lap-to-khai-khau-tru-thue-tncn-tu-chuyen-nhuong-von-chung-khoan-mau-06-tncn\/","title":{"rendered":"L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n (M\u1eabu 06\/TNCN)"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n
<\/div>
\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n theo M\u1eabu 06\/TNCN (TT80\/2021).
\nN\u1ed9i dung:<\/b> Bao g\u1ed3m c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m AMIS, c\u00e1ch khai b\u00e1o th\u00f4ng tin chung, th\u00f4ng tin t\u1edd khai, ph\u1ee5 l\u1ee5c v\u00e0 k\u00fd n\u1ed9p t\u1edd khai.
\n– Khai b\u00e1o th\u00f4ng tin chung
\n– Nh\u1eadp d\u1eef li\u1ec7u ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai
\n– \u0110i\u1ec1n th\u00f4ng tin ph\u1ee5 l\u1ee5c k\u00e8m theo
\n– K\u00fd v\u00e0 n\u1ed9p t\u1edd khai qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c
\n– Theo d\u00f5i tr\u1ea1ng th\u00e1i t\u1edd khai sau khi n\u1ed9p
\nPh\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n vi\u00ean thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea3n quy\u1ec1n, tr\u00fang th\u01b0\u1edfng, kinh doanh v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa. <\/div><\/div>\n
<\/span><\/p>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n
<\/div>
\n
T\u1ea1i Khai thu\u1ebf theo k\u1ef3<\/strong>\\T\u1edd khai<\/strong>, nh\u1ea5n L\u1eadp t\u1edd khai<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
2.1 Khai b\u00e1o th\u00f4ng tin chung<\/b><\/h4>\n
\n
M\u1eabu t\u1edd khai: ch\u1ecdn 06\/TNCN T\u1edd khai kh\u1ea5u tr\u1eeb t\u1eeb CNV, CK (TT80\/2021)<\/strong>.<\/li>\n
K\u1ef3 t\u00ednh thu\u1ebf: ch\u1ecdn th\u1eddi gian k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n
T\u00ean t\u1edd khai: ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh t\u00ean t\u1edd khai theo m\u1eabu v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf. C\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb.<\/li>\n
Lo\u1ea1i t\u1edd khai: ch\u1ecdn L\u1ea7n \u0111\u1ea7u<\/strong> ho\u1eb7c B\u1ed5 sung<\/strong>.<\/li>\n
Ph\u1ee5 l\u1ee5c: ch\u1ecdn ph\u1ee5 l\u1ee5c \u0111i k\u00e8m t\u1edd khai (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2.2 Khai b\u00e1o th\u00f4ng tin t\u1edd khai<\/b><\/h4>\n
Nh\u1ea5n Ch\u1ec9nh s\u1eeda<\/strong> \u0111\u1ec3 \u0111i\u1ec1n c\u00e1c th\u00f4ng tin tr\u00ean t\u1edd khai. C\u00e1ch \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/p>\n
$\"\"$ <\/p>\n
[23] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> \u00a0l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n do t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb tr\u1ea3 trong k\u1ef3 khai thu\u1ebf.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[24] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c theo quy \u0111\u1ecbnh m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n trong k\u1ef3 khai thu\u1ebf.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c theo quy \u0111\u1ecbnh m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n lu\u1ef9 k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[25] T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb (5%) \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n trong k\u1ef3. Ch\u1ec9 ti\u00eau [25] = [24] x 5%.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> \u00a0l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb (5%) \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[26] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n do t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb tr\u1ea3 trong k\u1ef3 khai thu\u1ebf.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[27] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n trong k\u1ef3 khai thu\u1ebf.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[28] T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u00e0 t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb \u0111\u00e3 kh\u1ea5u tr\u1eeb trong k\u1ef3. Ch\u1ec9 ti\u00eau [28] = [27] x 0,1%.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> \u00a0l\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u00e0 t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[29] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> \u00a0l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb\u00a0 b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i do t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb tr\u1ea3 trong k\u1ef3 khai thu\u1ebf.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[30] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n trong k\u1ef3 t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n thanh to\u00e1n ho\u1eb7c s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n trong k\u1ef3 t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n thanh to\u00e1n ho\u1eb7c s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c lu\u1ef9 k\u1ebf \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[31] T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb theo m\u1ee9c 5% tr\u00ean t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i. Ch\u1ec9 ti\u00eau [31] = [30] x 5%.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb theo m\u1ee9c 5% tr\u00ean t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i lu\u1ef9 k\u1ebf \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[32] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng do t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb tr\u1ea3 trong k\u1ef3 khai thu\u1ebf.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[33] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n
\n
S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 t\u1ed5ng thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c t\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n trong k\u1ef3.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> \u00a0l\u00e0 t\u1ed5ng thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c t\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n lu\u1ef9 k\u1ebf \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[34] S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> l\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng s\u1ed1 thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n trong k\u1ef3. Ch\u1ec9 ti\u00eau [34] = [33] x 10%.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> l\u00e0 s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng s\u1ed1 thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n lu\u1ef9 k\u1ebf \u0111\u1ebfn k\u1ef3 khai thu\u1ebf.<\/li>\n<\/ul>\n
[35] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh trong k\u1ef3.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3.<\/li>\n<\/ul>\n
[36] T\u1ed5ng doanh thu t\u00ednh thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> t\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong k\u1ef3.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3.<\/li>\n<\/ul>\n
[37] T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb doanh thu tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, kh\u00f4ng bao g\u1ed3m thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m t\u1ea1i khu kinh t\u1ebf (n\u1ebfu c\u00f3).<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb doanh thu tr\u1ea3 cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3, kh\u00f4ng bao g\u1ed3m thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m t\u1ea1i khu kinh t\u1ebf (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n
[38] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong k\u1ef3.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u0169y k\u1ebf t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn k\u1ef3.<\/li>\n<\/ul>\n
[39] T\u1ed5ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> t\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c t\u1ebf \u0111\u00e3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa trong k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> t\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo h\u1ee3p \u0111\u1ed3ng l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3.<\/li>\n<\/ul>\n
[40] T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n
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S\u1ed1 ph\u00e1t sinh:<\/strong> s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong k\u1ef3. Ch\u1ec9 ti\u00eau [40] = [39] x 0,1%.<\/li>\n
S\u1ed1 l\u0169y k\u1ebf:<\/strong> s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u0169y k\u1ebf \u0111\u1ebfn k\u1ef3.<\/li>\n<\/ul>\n
2.3 Khai b\u00e1o th\u00f4ng tin ph\u1ee5 l\u1ee5c<\/b><\/h4>\n
T\u1ea1i ph\u1ea7n ph\u1ee5 l\u1ee5c k\u00e8m, nh\u1ea5n Ch\u1ec9nh s\u1eeda<\/strong> ho\u1eb7c Ch\u1ec9nh s\u1eeda ph\u1ee5 l\u1ee5c<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
A. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/b><\/h5>\n
Nh\u1ea5n Ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> \u0111\u1ec3 th\u00eam ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ph\u1ee5 l\u1ee5c.<\/p>\n
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[10] M\u00e3 ch\u1ee9ng kho\u00e1n:<\/strong> ghi m\u00e3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng. N\u1ebfu ch\u01b0a c\u00f3, ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh.<\/li>\n
[11] S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n:<\/strong> ghi s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n trong n\u0103m t\u00ednh thu\u1ebf.<\/li>\n
[12] T\u1ed5ng gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng:<\/strong> ghi gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n trong n\u0103m.<\/li>\n
[13] S\u1ed1 thu\u1ebf ph\u00e1t sinh:<\/strong> s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb 0,1% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch. Ch\u1ec9 ti\u00eau [13] = [12] x 0,1%.<\/li>\n
[14] S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n:<\/strong> ghi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh.<\/li>\n
[15] S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong> s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m, kh\u00f4ng bao g\u1ed3m s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m. Ch\u1ec9 ti\u00eau [15] = [13] – [14].<\/li>\n
[16], [17], [18], [19], [20]:<\/strong> ghi t\u1ed5ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau [11], [12], [13], [14], [15] c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/li>\n<\/ul>\n
B. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb c\u00e1c kho\u1ea3n thu kh\u00e1c<\/b><\/h5>\n
Nh\u1ea5n Ch\u1ecdn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong> t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c kho\u1ea3n thu nh\u1eadp.<\/p>\n
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[25] T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong> ghi t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n trong n\u0103m.<\/li>\n
[26] S\u1ed1 thu\u1ebf ph\u00e1t sinh:<\/strong> s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n
[27] S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n:<\/strong> ghi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo hi\u1ec7p \u0111\u1ecbnh.<\/li>\n
[28] S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong> s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, kh\u00f4ng bao g\u1ed3m s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m. Ch\u1ec9 ti\u00eau [28] = [26] – [27].<\/li>\n<\/ul>\n
1. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n:<\/strong><\/p>\n
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[29], [30], [31], [32]:<\/strong> ghi t\u1ed5ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau [25], [26], [27], [28] c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/li>\n<\/ul>\n
2. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i:<\/strong><\/p>\n
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[33], [34], [35], [36]:<\/strong> ghi t\u1ed5ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau [25], [26], [27], [28] c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n
3. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng:<\/strong><\/p>\n
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[37], [38], [39], [40]:<\/strong> ghi t\u1ed5ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau [25], [26], [27], [28] c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/li>\n
L\u01b0u \u00fd:<\/em> C\u00f4ng ty x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n Vi\u1ec7t Nam kh\u00f4ng k\u00ea khai chi ti\u1ebft t\u1ea1i m\u1ee5c n\u00e0y m\u00e0 k\u00ea khai t\u1ea1i Ph\u1ee5 l\u1ee5c b\u1ea3n ph\u00e2n b\u1ed5 05-1\/PBT-KK-TNCN.<\/li>\n<\/ul>\n
4. Doanh thu t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/strong><\/p>\n
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[41], [42], [43], [44]:<\/strong> ghi t\u1ed5ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau [25], [26], [27], [28] c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/li>\n<\/ul>\n
5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/strong><\/p>\n
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[45], [46], [47], [48]:<\/strong> ghi t\u1ed5ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau [25], [26], [27], [28] c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
3. K\u00fd v\u00e0 n\u1ed9p t\u1edd khai<\/b><\/h3>\n
<\/div>
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3.1 K\u00fd n\u1ed9p t\u1edd khai tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m qua c\u1ed5ng T-VAN MISA mTax<\/b><\/h4>\n
L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 k\u00fd n\u1ed9p h\u1ed3 s\u01a1 sang c\u01a1 quan thu\u1ebf, \u0111\u01a1n v\u1ecb c\u1ea7n:<\/em><\/p>\n
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Ho\u00e0n th\u00e0nh \u0111\u0103ng k\u00fd d\u1ecbch v\u1ee5 thu\u1ebf. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<\/ul>\n
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N\u1ebfu k\u00fd b\u1eb1ng USB Token:<\/em>\n\n
C\u00e0i \u0111\u1eb7t MISA KYSO. Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n
C\u1eafm USB Token ch\u1ee9a ch\u1eef k\u00fd s\u1ed1 v\u00e0o m\u00e1y t\u00ednh.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n
N\u1ebfu k\u00fd b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 t\u1eeb xa MISA eSign: \u0111\u1ea3m b\u1ea3o t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd thi\u1ebft b\u1ecb x\u00e1c th\u1ef1c. Xem h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<\/ul>\n
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N\u1ebfu k\u00fd b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 t\u1eeb xa VNPT SmartCA: \u0111\u1ea3m b\u1ea3o \u0111\u00e3 k\u00edch ho\u1ea1t v\u00e0 x\u00e1c th\u1ef1c eKYC tr\u00ean \u1ee9ng d\u1ee5ng VNPT SmartCA. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/li>\n<\/ul>\n
T\u1ea1i chi ti\u1ebft t\u1edd khai, nh\u1ea5n K\u00fd n\u1ed9p<\/strong>. H\u1ec7 th\u1ed1ng s\u1ebd k\u00fd s\u1ed1 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp v\u00e0 n\u1ed9p t\u1edd khai sang c\u01a1 quan thu\u1ebf.<\/p>\n
3.2 Xu\u1ea5t kh\u1ea9u XML r\u1ed3i n\u1ed9p l\u00ean trang T\u1ed5ng c\u1ee5c thu\u1ebf<\/b><\/h4>\nSau khi l\u1eadp xong t\u1edd khai, ch\u1ecdn Xu\u1ea5t kh\u1ea9u XML<\/strong>, sau \u0111\u00f3 truy c\u1eadp https:\/\/thuedientu.gdt.gov.vn<\/a> v\u00e0 nh\u1ea5n \u201cN\u1ed9p t\u1edd khai XML\u201d t\u1ea1i m\u1ee5c Khai thu\u1ebf.<\/p>\n
3.3 Xu\u1ea5t kh\u1ea9u t\u1edd khai ra Excel<\/b><\/h4>\n
Xu\u1ea5t kh\u1ea9u t\u1edd khai d\u01b0\u1edbi d\u1ea1ng Excel \u0111\u1ec3 ch\u1ec9nh s\u1eeda, in ra gi\u1ea5y v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4. Theo d\u00f5i tr\u1ea1ng th\u00e1i t\u1edd khai<\/b><\/h3>\n
<\/div>
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T\u1edd khai sau khi k\u00fd n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i v\u00e0 k\u1ebft qu\u1ea3 t\u1ea1i tab Th\u00f4ng b\u00e1o c\u1ee7a TCT<\/strong>.<\/p>\n
$\"\"$ <\/a><\/p>\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-20685","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20685","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=20685"}],"version-history":[{"count":4,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20685\/revisions"}],"predecessor-version":[{"id":24521,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/20685\/revisions\/24521"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=20685"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=20685"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=20685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}