{"id":22157,"date":"2026-06-19T16:22:31","date_gmt":"2026-06-19T09:22:31","guid":{"rendered":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=22157"},"modified":"2026-06-19T16:22:31","modified_gmt":"2026-06-19T09:22:31","slug":"huong-dan-co-che-tu-dong-dieu-chinh-thu-nhap-chiu-thue-tren-amis-tien-luong-khi-nhan-vien-co-thu-nhap-tinh-thue-bang-0","status":"publish","type":"ht_kb","link":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/huong-dan-co-che-tu-dong-dieu-chinh-thu-nhap-chiu-thue-tren-amis-tien-luong-khi-nhan-vien-co-thu-nhap-tinh-thue-bang-0\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean AMIS Ti\u1ec1n l\u01b0\u01a1ng khi nh\u00e2n vi\u00ean c\u00f3 Thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0"},"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<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u c\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh Thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u00ean AMIS Ti\u1ec1n l\u01b0\u01a1ng trong tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c t\u00ednh l\u01b0\u01a1ng th\u1ef1c nh\u1eadn (l\u01b0\u01a1ng NET) c\u00f3 Thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng l\u1edbn h\u01a1n T\u1ed5ng thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a nh\u00e2n vi\u00ean, gi\u00fap d\u1eef li\u1ec7u h\u1ee3p l\u00fd v\u1ec1 m\u1eb7t logic v\u00e0 tr\u00e1nh ph\u00e1t sinh l\u1ed7i khi l\u1eadp t\u1edd khai thu\u1ebf<\/p>\n<p><strong>N\u1ed9i dung:\u00a0<\/strong><\/p>\n<ul>\n<li>Nguy\u00ean t\u1eafc t\u00ednh to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ef1 \u0111\u1ed9ng tr\u00ean AMIS Ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n<li>C\u00e1ch h\u1ec7 th\u1ed1ng so s\u00e1nh v\u00e0 quy \u0111\u1ed5i gi\u00e1 tr\u1ecb v\u1ec1 m\u1ee9c h\u1ee3p l\u00fd.<\/li>\n<\/ul>\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong> HR, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, qu\u1ea3n l\u00fd.<\/p>\n<\/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\u01a1\u0301ng d\u00e2\u0303n th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi th\u1ef1c hi\u1ec7n t\u00ednh l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean t\u00ednh l\u01b0\u01a1ng th\u1ef1c nh\u1eadn (l\u01b0\u01a1ng NET) c\u00f3 Thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0, h\u1ec7 th\u1ed1ng s\u1ebd \u00e1p d\u1ee5ng quy tr\u00ecnh ki\u1ec3m so\u00e1t nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1: T\u00ednh to\u00e1n s\u01a1 b\u1ed9 Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<p>H\u1ec7 th\u1ed1ng t\u00ednh Thu nh\u1eadp ch\u1ecbu thu\u1ebf theo c\u00f4ng th\u1ee9c:<\/p>\n<ul>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Thu nh\u1eadp t\u00ednh thu\u1ebf + C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u01b0\u1edbc thu\u1ebf + Gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 2: So s\u00e1nh v\u00e0 \u0111i\u1ec1u ch\u1ec9nh:<\/strong><\/p>\n<p>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng so s\u00e1nh k\u1ebft qu\u1ea3 v\u1eeba t\u00ednh \u1edf b\u01b0\u1edbc 1 v\u1edbi gi\u00e1 tr\u1ecb <strong>(T\u1ed5ng thu nh\u1eadp &#8211; T\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf)<\/strong>.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p 1:\u00a0N\u1ebfu Thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u01a1 b\u1ed9\u00a0<span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u2264<\/span><\/span><\/span><\/span>\u00a0(T\u1ed5ng thu nh\u1eadp \u2212 Thu nh\u1eadp mi\u1ec5n thu\u1ebf) \u2192 H\u1ec7 th\u1ed1ng\u00a0<strong>gi\u1eef nguy\u00ean<\/strong>\u00a0gi\u00e1 tr\u1ecb \u0111\u00e3 t\u00ednh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p 2<strong>:<\/strong> N\u1ebfu Thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u01a1 b\u1ed9 &gt; (T\u1ed5ng thu nh\u1eadp \u2212 Thu nh\u1eadp mi\u1ec5n thu\u1ebf) \u2192 H\u1ec7 th\u1ed1ng <strong>t\u1ef1 \u0111\u1ed9ng quy<\/strong>\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u1ec1 b\u1eb1ng m\u1ee9c\u00a0<strong>(T\u1ed5ng thu nh\u1eadp \u2212 T\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf)<\/strong>.2<\/li>\n<\/ul>\n<p><strong>Hi\u1ec3n th\u1ecb ch\u00fa th\u00edch:<\/strong> T\u1ea1i d\u00f2ng gi\u00e1 tr\u1ecb Thu nh\u1eadp ch\u1ecbu thu\u1ebf, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb ch\u00fa th\u00edch chi ti\u1ebft v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 theo d\u00f5i (V\u00ed d\u1ee5: <em>Do l\u1edbn h\u01a1n m\u1ee9c thu nh\u1eadp n\u00ean quy l\u1ea1i v\u1ec1: T\u1ed5ng thu nh\u1eadp &#8211; Ph\u1ee5 c\u1ea5p trang ph\u1ee5c &#8211; Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a = 7.000.000 &#8211; 500.000 &#8211; 300.000 = 6.200.000<\/em>).<\/p>\n<\/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>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng\u00a0mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n, h\u1ec7 th\u1ed1ng ch\u1ec9 l\u1ea5y\u00a0\u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0\u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng l\u1ea5y to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u00f3.<\/li>\n<li>C\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh n\u00e0y gi\u00fap anh\/ch\u1ecb l\u1eadp t\u1edd khai thu\u1ebf TNCN tr\u00ean AMIS Thu\u1ebf ngay l\u1eadp t\u1ee9c\u00a0m\u00e0 kh\u00f4ng c\u1ea7n s\u1eeda tay d\u1eef li\u1ec7u, \u0111\u1ed3ng th\u1eddi tr\u00e1nh \u0111\u01b0\u1ee3c l\u1ed7i logic (Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u1edbn h\u01a1n T\u1ed5ng thu nh\u1eadp).<\/li>\n<li>Anh\/ch\u1ecb n\u00ean ki\u1ec3m tra ph\u1ea7n ch\u00fa th\u00edch\u00a0t\u1ea1i d\u00f2ng Thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi t\u00ednh l\u01b0\u01a1ng \u0111\u1ec3 n\u1eafm r\u00f5 gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 th\u1ebf n\u00e0o.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[299],"ht-kb-tag":[],"class_list":["post-22157","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r65-phat-hanh-ngay-30-05-2026"],"_links":{"self":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22157","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\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=22157"}],"version-history":[{"count":3,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22157\/revisions"}],"predecessor-version":[{"id":22187,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22157\/revisions\/22187"}],"wp:attachment":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=22157"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=22157"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=22157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}