{"id":24793,"date":"2026-06-05T11:58:10","date_gmt":"2026-06-05T04:58:10","guid":{"rendered":"\/amis-thue-tncn\/?post_type=ht_kb&p=24793"},"modified":"2026-06-05T11:58:33","modified_gmt":"2026-06-05T04:58:33","slug":"ghi-nhan-khoan-dong-tu-thien-nhan-dao-khuyen-dao-khi-tinh-thue-hang-thang-quy-va-quyet-toan-thue-ca-nam","status":"publish","type":"ht_kb","link":"\/amis-thue-tncn\/kb\/ghi-nhan-khoan-dong-tu-thien-nhan-dao-khuyen-dao-khi-tinh-thue-hang-thang-quy-va-quyet-toan-thue-ca-nam\/","title":{"rendered":"Ghi nh\u1eadn kho\u1ea3n \u0111\u00f3ng t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn \u0111\u1ea1o khi t\u00ednh thu\u1ebf h\u00e0ng th\u00e1ng, qu\u00fd v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea3 n\u0103m"},"content":{"rendered":"

1. T\u1ed5ng quan<\/strong><\/h4>\n
B\u00e0i vi\u1ebft gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng ghi nh\u1eadn kho\u1ea3n \u0111\u00f3ng t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc h\u1ed7 tr\u1ee3 Anh\/Ch\u1ecb d\u1ec5 d\u00e0ng nh\u1eadp v\u00e0 t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n n\u00e0y khi t\u00ednh thu\u1ebf TNCN h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea3 n\u0103m. Sau khi ghi nh\u1eadn, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u l\u00ean ch\u1ee9ng t\u1eeb, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf c\u0169ng nh\u01b0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, gi\u00fap gi\u1ea3m thao t\u00e1c th\u1ee7 c\u00f4ng v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u.<\/p>\n
2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h4>\n
2.1 Nh\u1eadp kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc t\u1ea1i b\u1ea3ng t\u00ednh thu\u1ebf<\/strong><\/h5>\n
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Truy c\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf c\u1ee7a th\u00e1ng\/qu\u00fd c\u1ea7n k\u00ea khai.<\/li>\n
T\u00ecm \u0111\u1ebfn c\u1ed9t Kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/strong> tr\u00ean b\u1ea3ng thu\u1ebf.<\/li>\n
Nh\u1eadp s\u1ed1 ti\u1ec1n kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean v\u00e0o \u00f4 t\u01b0\u01a1ng \u1ee9ng. S\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i nh\u1eadp, c\u00f3 th\u1ec3 \u0111\u1ec3 tr\u1ed1ng n\u1ebfu kh\u00f4ng c\u00f3 ph\u00e1t sinh.<\/li>\n
S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadp s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng gi\u1ea3m tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ol>\n
2.2 Nh\u1eadp kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc t\u1ea1i b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h5>\n
\n
Truy c\u1eadp v\u00e0o b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/li>\n
\u1ede nh\u00f3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u00ean danh s\u00e1ch nh\u00e2n vi\u00ean\/chi ti\u1ebft thu\u1ebf, nh\u1eadp s\u1ed1 ti\u1ec1n v\u00e0o c\u1ed9t\u00a0Kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/strong> \u0111\u1ed1i v\u1edbi t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n
S\u1ed1 li\u1ec7u s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1ed9ng v\u00e0o t\u1ed5ng gi\u1ea3m tr\u1eeb c\u00f9ng v\u1edbi gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb.<\/li>\n<\/ol>\n
2.3 Ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb, t\u1edd khai quy\u1ebft to\u00e1n<\/strong><\/h5>\n
\n
Khi l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, ki\u1ec3m tra ch\u1ec9 ti\u00eau\u00a0Kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb. S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1ef1 \u0111\u1ed9ng t\u1eeb l\u1ecbch s\u1eed \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n vi\u00ean ho\u1eb7c theo th\u00f4ng tin quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n
\u0110\u1ed1i v\u1edbi t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf 05\/QTT-TNCN, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n s\u1ed1 li\u1ec7u kho\u1ea3n n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau (18) Ph\u1ee5 l\u1ee5c 05-1\/QTT-TNCN theo \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n
L\u01b0u \u00fd: <\/strong>\u0110\u1ec3 s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng xuy\u00ean su\u1ed1t, Anh\/Ch\u1ecb c\u1ea7n nh\u1eadp kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang nh\u00e2n vi\u00ean.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng ghi nh\u1eadn kho\u1ea3n \u0111\u00f3ng t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc h\u1ed7 tr\u1ee3 Anh\/Ch\u1ecb d\u1ec5 d\u00e0ng nh\u1eadp v\u00e0 t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n n\u00e0y khi t\u00ednh thu\u1ebf TNCN h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf c\u1ea3 n\u0103m. Sau khi ghi…<\/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":[318],"ht-kb-tag":[],"class_list":["post-24793","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bat-dau-su-dung"],"_links":{"self":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/24793","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=24793"}],"version-history":[{"count":1,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/24793\/revisions"}],"predecessor-version":[{"id":24795,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb\/24793\/revisions\/24795"}],"wp:attachment":[{"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/media?parent=24793"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-category?post=24793"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-thue-tncn\/wp-json\/wp\/v2\/ht-kb-tag?post=24793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}