{"id":15459,"date":"2022-04-13T11:40:18","date_gmt":"2022-04-13T04:40:18","guid":{"rendered":"\/amis-tien-luong\/?post_type=ht_kb&#038;p=15459"},"modified":"2026-06-09T16:48:20","modified_gmt":"2026-06-09T09:48:20","slug":"tinh-thue-cho-khoan-tien-thue-nha-do-cong-ty-tra-thay","status":"publish","type":"ht_kb","link":"\/amis-tien-luong\/kb\/tinh-thue-cho-khoan-tien-thue-nha-do-cong-ty-tra-thay\/","title":{"rendered":"T\u00ednh thu\u1ebf cho kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do c\u00f4ng ty tr\u1ea3 thay"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch khai b\u00e1o, t\u00ednh to\u00e1n v\u00e0 c\u1eadp nh\u1eadt kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 h\u1ed9 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN cho nh\u00e2n vi\u00ean theo \u0111\u00fang quy \u0111\u1ecbnh.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u quy \u0111\u1ecbnh v\u1ec1 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 h\u1ed9.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p ti\u1ec1n thu\u00ea nh\u00e0.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn t\u00ednh l\u01b0\u01a1ng, t\u1ea1o b\u1ea3ng thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf TNCN v\u00e0o b\u1ea3ng l\u01b0\u01a1ng.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb ti\u1ec1n l\u01b0\u01a1ng <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1. Khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p ti\u1ec1n thu\u00ea nh\u00e0<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i ph\u00e2n h\u1ec7 <b>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/b>: <strong>Th\u00eam m\u1edbi<\/strong> c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 ghi nh\u1eadn v\u00e0o l\u1ecbch s\u1eed l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Tien-thue-nha-chiu-thue.png\" alt=\"\" width=\"1920\" height=\"863\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:<\/strong> Truy c\u1eadp bi\u1ec3u t\u01b0\u1ee3ng<b> B\u00e1nh r\u0103ng \u2699<\/b> g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh<b>\\Nh\u00e2n vi\u00ean<\/b>: T\u1ea1i t\u1eebng nh\u00e2n vi\u00ean\\Tab<strong> L\u1ecbch s\u1eed l\u01b0\u01a1ng<\/strong> c\u1ea7n khai b\u00e1o th\u00f4ng tin li\u00ean quan \u0111\u1ebfn 2 Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean<\/p>\n<p>V\u00ed d\u1ee5 v\u1edbi nh\u00e2n vi\u00ean Tr\u01b0\u01a1ng V\u0103n Giang \u1edf tr\u00ean s\u1ebd c\u00f3 c\u00e1c th\u00f4ng tin:<\/p>\n<ul>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf:\n<ul>\n<li>\u0110\u1ecbnh m\u1ee9c: 7.000.000<\/li>\n<li>Gi\u00e1 tr\u1ecb: \u0110\u1eb7t c\u00f4ng th\u1ee9c t\u00ednh b\u1eb1ng 0.15 * t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng t\u00ednh ti\u1ec1n thu\u00ea nh\u00e0)<\/li>\n<\/ul>\n<\/li>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf:\n<ul>\n<li>\u0110\u1ecbnh m\u1ee9c: 7.000.000<\/li>\n<li>Gi\u00e1 tr\u1ecb: 7.000.000 \u2013 Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Phu-cap-tien-thue-nha-trong-lich-su-luong.png\" alt=\"\" width=\"1630\" height=\"861\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b> Do kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u01b0\u01a1ng chi tr\u1ea3 cho nh\u00e2n vi\u00ean n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a kho\u1ea3n n\u00e0y v\u00e0o M\u1eabu b\u1ea3ng l\u01b0\u01a1ng. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2. T\u00ednh l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nH\u00e0ng th\u00e1ng, HR t\u1ea1o b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh to\u00e1n thu nh\u1eadp cho nh\u00e2n vi\u00ean. Do kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng c\u00f3 trong M\u1eabu b\u1ea3ng l\u01b0\u01a1ng n\u00ean s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ph\u1ea7n thu\u1ebf TNCN t\u00ednh ra tr\u00ean b\u1ea3ng l\u01b0\u01a1ng l\u00fac n\u00e0y c\u0169ng ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.3. T\u1ea1o b\u1ea3ng thu\u1ebf v\u00e0 ghi nh\u1eadn kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTh\u00eam m\u1edbi b\u1ea3ng thu\u1ebf v\u00e0 l\u1ef1a ch\u1ecdn sao ch\u00e9p t\u1eeb b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp \u0111\u1ec3 l\u1ea5y c\u00e1c d\u1eef li\u1ec7u thu\u1ebf TNCN \u0111\u00e3 t\u00ednh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng sang. Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n c\u1ea5u h\u00ecnh th\u00eam c\u1ed9t Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf v\u00e0o b\u1ea3ng thu\u1ebf n\u00e0y \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh t\u00ednh to\u00e1n l\u1ea1i ch\u00ednh x\u00e1c ph\u1ea7n Thu\u1ebf TNCN.<\/p>\n<p>Xem h\u01b0\u1edbng d\u1eabn t\u1ea1o b\u1ea3ng thu\u1ebf chi ti\u1ebft <a href=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/tong-hop-thue-tam-tinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Them-bang-thue.png\" alt=\"\" width=\"1920\" height=\"806\" \/> <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.4 C\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf TNCN \u0111\u00e3 t\u00ednh c\u1ea3 ph\u1ea7n ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0o b\u1ea3ng l\u01b0\u01a1ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTr\u00ean b\u1ea3ng thu\u1ebf \u0111\u00e3 t\u00ednh, nh\u1ea5n n\u00fat C\u1eadp nh\u1eadt v\u00e0o b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ch\u1ecdn c\u00e1c th\u00f4ng tin c\u1ea7n c\u1eadp nh\u1eadt bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/li>\n<li>Thu\u1ebf TNCN<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Bang-thue-co-du-nut-chuc-nang.png\" alt=\"\" width=\"1919\" height=\"1064\" \/><br \/>\nKhi \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng s\u1ed1 n\u00e0y t\u1eeb b\u1ea3ng thu\u1ebf v\u1eeba t\u00ednh ng\u01b0\u1ee3c l\u1ea1i v\u1ec1 b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 th\u00f4ng tin thu\u1ebf TNCN tr\u00ean b\u1ea3ng l\u01b0\u01a1ng l\u00e0 ch\u00ednh x\u00e1c (\u0111\u00e3 t\u00ednh c\u1ea3 kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf) nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o kh\u00f4ng xu\u1ea5t hi\u1ec7n kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp chi tr\u1ea3 cho nh\u00e2n vi\u00ean.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. \u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 v\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5:<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 Thu\u1ebf TNCN, kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb. Nh\u01b0 v\u1eady, kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 h\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi tr\u1ea3 v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ea3i t\u00ednh thu\u1ebf TNCN.<br \/>\nVD: Nh\u00e2n vi\u00ean Tr\u01b0\u01a1ng V\u0103n Giang \u0111\u01b0\u1ee3c c\u00f4ng ty tr\u1ea3 h\u1ed9 ti\u1ec1n thu\u00ea nh\u00e0 7.000.000\u0111, trong th\u00e1ng ph\u00e1t sinh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 30.000.000\u0111 (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0), th\u00ec khi \u0111\u00f3 ph\u1ea7n ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf c\u1ee7a nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng:<\/p>\n<ul>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf = 15% x 30.000.000 = 4.500.000\u0111<\/li>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf = 7.000.000 \u2013 4.500.000 = 2.500.000\u0111<\/li>\n<\/ul>\n<p><strong><span style=\"font-size: 12pt;\">Gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng:<\/span><\/strong><\/p>\n<ul>\n<li>Khai b\u00e1o \u0111\u01b0\u1ee3c c\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n thu\u00ea nh\u00e0 bao g\u1ed3m 2 kho\u1ea3n:\n<ul style=\"list-style-type: square;\">\n<li>Ch\u1ecbu thu\u1ebf: = 15% t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng t\u00ednh ti\u1ec1n thu\u00ea nh\u00e0)<\/li>\n<li>Kh\u00f4ng ch\u1ecbu thu\u1ebf: ph\u1ea7n c\u00f2n l\u1ea1i<\/li>\n<\/ul>\n<\/li>\n<li>T\u1ea1o b\u1ea3ng thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean (\u0111\u00e3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0)<\/li>\n<li>C\u1eadp nh\u1eadt s\u1ed1 ti\u1ec1n thu\u1ebf TNCN v\u00e0o b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh ra \u0111\u01b0\u1ee3c thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ea7n chi tr\u1ea3 cho nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":109,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[192],"ht-kb-tag":[],"class_list":["post-15459","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-tncn-bao-hiem"],"_links":{"self":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=15459"}],"version-history":[{"count":5,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15459\/revisions"}],"predecessor-version":[{"id":20961,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15459\/revisions\/20961"}],"wp:attachment":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=15459"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=15459"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=15459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}