{"id":17013,"date":"2024-11-27T13:53:32","date_gmt":"2024-11-27T06:53:32","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=17013"},"modified":"2026-08-18T14:28:13","modified_gmt":"2026-08-18T07:28:13","slug":"cap-nhat-quy-tac-tinh-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/cap-nhat-quy-tac-tinh-thue-tncn\/","title":{"rendered":"Quy t\u1eafc t\u00ednh Thu\u1ebf TNCN cho nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 \u0111\u00f3ng BHXH"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> \u0110\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t, t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng v\u00e0 truy v\u1ebft r\u00f5 r\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m AMIS Ti\u1ec1n l\u01b0\u01a1ng, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp th\u00f4ng s\u1ed1 m\u1eb7c \u0111\u1ecbnh thu\u1ebf su\u1ea5t 10%<\/li>\n<li>Quy t\u1eafc t\u00ednh Thu\u1ebf TNCN cho nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 \u0111\u00f3ng BHXH<\/li>\n<\/ul>\n<h3><strong>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<h4><strong>2.1 Thi\u1ebft l\u1eadp th\u00f4ng s\u1ed1 m\u1eb7c \u0111\u1ecbnh thu\u1ebf su\u1ea5t 10% cho nh\u00e2n vi\u00ean<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i AMIS Ti\u1ec1n l\u01b0\u01a1ng\\ Truy c\u1eadp Thi\u1ebft l\u1eadp (bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699\ufe0f \u1edf g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh)\\ Th\u00f4ng s\u1ed1 m\u1eb7c \u0111\u1ecbnh.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab Thu\u1ebf TNCN\\ Thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t c\u1ee7a nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10%.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-22959\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/oedJWGDeY1.png\" alt=\"\" width=\"1917\" height=\"440\" \/><\/p>\n<h4><span style=\"font-size: 14pt;\"><strong>2.2 Quy t\u1eafc t\u00ednh Thu\u1ebf TNCN cho nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 \u0111\u00f3ng BHXH<\/strong><\/span><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i AMIS Ti\u1ec1n l\u01b0\u01a1ng\\ <strong>T\u00ednh l\u01b0\u01a1ng<\/strong>\\ <strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong>\\<strong> Quy t\u1eafc t\u00ednh l\u01b0\u01a1ng<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u1ee5c <strong>T\u00ednh thu\u1ebf TNCN cho nh\u00e2n vi\u00ean ch\u1ecbu thu\u1ebf 10%<\/strong><\/p>\n<ul>\n<li>N\u1ebfu HR thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c = Thu nh\u1eadp ch\u1ecbu thu\u1ebf * 10%<\/li>\n<\/ul>\n<p><em>=&gt; Thu\u1ebf TNCN<\/em>\u00a0= (Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; BHXH nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHYT nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHTN nh\u00e2n vi\u00ean \u0111\u00f3ng) * 10%<\/p>\n<ul>\n<li>N\u1ebfu HR thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c = T\u1ed5ng thu nh\u1eadp * 10%<\/li>\n<\/ul>\n<p><em>=&gt; Thu\u1ebf TNCN<\/em> = (T\u1ed5ng thu nh\u1eadp &#8211; BHXH nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHYT nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHTN nh\u00e2n vi\u00ean<br \/>\n\u0111\u00f3ng) * 10%<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: \u0110\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t, t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng v\u00e0 truy v\u1ebft r\u00f5 r\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m AMIS Ti\u1ec1n l\u01b0\u01a1ng, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[249],"ht-kb-tag":[],"class_list":["post-17013","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r40-phat-hanh-ngay-18-11-2024"],"_links":{"self":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=17013"}],"version-history":[{"count":5,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17013\/revisions"}],"predecessor-version":[{"id":22961,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17013\/revisions\/22961"}],"wp:attachment":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=17013"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=17013"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=17013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}