{"id":6067,"date":"2021-11-03T16:56:20","date_gmt":"2021-11-03T09:56:20","guid":{"rendered":"\/amis-tien-luong\/?post_type=ht_kb&#038;p=6067"},"modified":"2026-06-08T14:58:22","modified_gmt":"2026-06-08T07:58:22","slug":"tinh-luong-net","status":"publish","type":"ht_kb","link":"\/amis-tien-luong\/kb\/tinh-luong-net\/","title":{"rendered":"\u00a0T\u1ed5ng quan quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng NET tr\u00ean AMIS Ti\u1ec1n l\u01b0\u01a1ng"},"content":{"rendered":"<p><a href=\"https:\/\/amis.misa.vn\/ld\/phan-mem-nhan-su-misa-amis?source=Helptienluong&amp;medium=SEO&amp;campaign=tinh-luong-net&amp;content=Banner-sapo-topphanmemnhansu&amp;term=Quynh\"><img decoding=\"async\" class=\"alignnone wp-image-16403 size-full\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/06\/phan-mem-nhan-su-hrm.png\" alt=\"\" width=\"3200\" height=\"977\" \/><\/a><\/p>\n<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng th\u1ec3 c\u00e1c b\u01b0\u1edbc thi\u1ebft l\u1eadp v\u00e0 t\u00ednh l\u01b0\u01a1ng NET cho nh\u00e2n vi\u00ean tr\u00ean ph\u1ea7n m\u1ec1m\u00a0<strong>AMIS Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, bao g\u1ed3m khai b\u00e1o lo\u1ea1i l\u01b0\u01a1ng, ki\u1ec3m tra b\u1ea3ng quy \u0111\u1ed5i, c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch l\u01b0\u01a1ng v\u00e0 t\u00ednh thu\u1ebf TNCN \u0111\u00fang quy \u0111\u1ecbnh.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Khai b\u00e1o lo\u1ea1i l\u01b0\u01a1ng NET cho nh\u00e2n vi\u00ean<\/li>\n<li>Ki\u1ec3m tra b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf<\/li>\n<li>Khai b\u00e1o ch\u00ednh s\u00e1ch l\u01b0\u01a1ng v\u00e0 c\u00f4ng th\u1ee9c l\u01b0\u01a1ng NET<\/li>\n<li>Quy tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, thu nh\u1eadp quy \u0111\u1ed5i, thu\u1ebf TNCN<\/li>\n<\/ul>\n<p><strong>Kh\u00e1i ni\u1ec7m:<\/strong> L\u01b0\u01a1ng NET l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u00f4ng ty tr\u1ea3 h\u00e0ng th\u00e1ng sau khi \u0111\u00e3 tr\u1eeb h\u1ebft c\u00e1c lo\u1ea1i chi ph\u00ed b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN. Theo quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00ec ph\u1ea3i quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u01b0\u01a1ng NET nh\u01b0 sau:<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i: = Thu nh\u1eadp th\u1ef1c nh\u1eadn + C\u00e1c kho\u1ea3n doanh nghi\u1ec7p tr\u1ea3 thay \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/li>\n<li>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh: T\u1eeb thu nh\u1eadp quy \u0111\u1ed5i \u0111\u00e3 t\u00ednh x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>T\u00ednh thu\u1ebf TNCN d\u1ef1a tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 1: Khai b\u00e1o lo\u1ea1i l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean<\/span><\/strong><\/p>\n<p>Tr\u00ean AMIS Ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<ul>\n<li>V\u00e0o <strong>bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng<\/strong> g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh\u00a0\\ <strong>Nh\u00e2n vi\u00ean<\/strong> \\ T\u1ea1i d\u00f2ng nh\u00e2n vi\u00ean c\u1ea7n thi\u1ebft l\u1eadp\\ Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng c\u00e2y b\u00fat \u0111\u1ec3 <strong>S\u1eeda<\/strong><\/li>\n<li>Ch\u1ecdn S\u1eeda \\ T\u1ea1i<strong> L\u1ecbch s\u1eed l\u01b0\u01a1ng<\/strong> \\ <strong>+ Th\u00eam<\/strong> \\<strong> Lo\u1ea1i l\u01b0\u01a1ng<\/strong> ch\u1ecdn <strong>NET<\/strong> \\ <strong>L\u01b0u<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-6069\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/10\/3.1.Lich-su-luong.jpg\" alt=\"\" width=\"1423\" height=\"867\" \/><\/p>\n<p><strong>&gt;&gt;&gt; Xem th\u00eam:<\/strong> Top<a href=\"https:\/\/amis.misa.vn\/15047\/phan-mem-tinh-luong\/\" target=\"_blank\" rel=\"noopener\"> ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng<\/a> nh\u00e2n vi\u00ean mi\u1ec5n ph\u00ed t\u1ed1t nh\u1ea5t<\/p>\n<p><strong><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 2: Ki\u1ec3m tra b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf ra thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0<\/span><\/strong><\/p>\n<p>V\u00e0o <strong>bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng<\/strong> g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh \\<strong>Th\u00f4ng s\u1ed1 m\u1eb7c \u0111\u1ecbnh<\/strong>\\<strong>Thu\u1ebf TNCN,<\/strong> ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf ra thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 HR ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu l\u1ea1i khi t\u00ednh to\u00e1n l\u01b0\u01a1ng NET.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-6075\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/11\/3.2.Bang-quy-doi.png\" alt=\"\" width=\"1407\" height=\"862\" \/><\/p>\n<p><strong><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 3: Khai b\u00e1o ch\u00ednh s\u00e1ch l\u01b0\u01a1ng<\/span><\/strong><\/p>\n<p>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung c\u00e1c th\u00e0nh ph\u1ea7n m\u1eb7c \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Lo\u1ea1i l\u01b0\u01a1ng:<\/strong> L\u1ea5y d\u1eef li\u1ec7u t\u1eeb l\u1ecbch s\u1eed l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t nh\u00e2n vi\u00ean h\u01b0\u1edfng l\u01b0\u01a1ng NET hay GROSS<\/li>\n<li><strong>Thu nh\u1eadp quy \u0111\u1ed5i:<\/strong> T\u1ef1 \u0111\u1ed9ng t\u00ednh b\u1eb1ng T\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; T\u1ed5ng c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf) &#8211; Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-6088\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/11\/Danh-muc-thanh-phan-luong-cua-he-thong-1.png\" alt=\"\" width=\"1922\" height=\"864\" \/><\/p>\n<p>N\u1ebfu t\u00ednh l\u01b0\u01a1ng NET: \u0110\u01b0a c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0y v\u00e0o danh s\u00e1ch s\u1eed d\u1ee5ng, \u0111\u1ed3ng th\u1eddi ch\u1ec9nh s\u1eeda l\u1ea1i c\u00f4ng th\u1ee9c t\u00ednh L\u01b0\u01a1ng k\u1ef3 n\u00e0y theo quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp chi tr\u1ea3 th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/strong> \\ Ch\u1ecdn th\u00e0nh ph\u1ea7n <strong>L\u01b0\u01a1ng k\u1ef3 n\u00e0y \\ <\/strong>Nh\u1ea5n bi\u1ec3u t\u01b0\u1ee3ng c\u00e2y b\u00fat \u0111\u1ec3 s\u1eeda \\ Ch\u1ecdn S\u1eeda \\ \u0110i\u1ec1n c\u00f4ng th\u1ee9c t\u1ea1i tr\u01b0\u1eddng <strong>Gi\u00e1 tr\u1ecb<\/strong>, <strong>T\u00ednh theo c\u00f4ng th\u1ee9c t\u1ef1 \u0111\u1eb7t<\/strong><\/li>\n<\/ul>\n<p>VD: IF(Lo\u1ea1i l\u01b0\u01a1ng=&#8221;GROSS&#8221;,TONG_THU_NHAP-TONG_KHAU_TRU,LUONG_NGAY_CONG+LUONG_DOANH_SO+KHEN_THUONG_NVXS-PHAT_DI_MUON)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-6087\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/11\/Luong-ky-nay-2.png\" alt=\"\" width=\"1092\" height=\"751\" \/><\/p>\n<p>Sau \u0111\u00f3, b\u1ed5 sung th\u00eam th\u00e0nh ph\u1ea7n Lo\u1ea1i l\u01b0\u01a1ng v\u00e0 Thu nh\u1eadp quy \u0111\u1ed5i v\u00e0o M\u1eabu b\u1ea3ng l\u01b0\u01a1ng<\/p>\n<p><strong><span style=\"font-size: 12pt;\">B\u01b0\u1edbc 4: T\u00ednh l\u01b0\u01a1ng, thu\u1ebf TNCN<\/span><\/strong><\/p>\n<p>T\u1ea1i b\u1ea3ng l\u01b0\u01a1ng, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, thu nh\u1eadp quy \u0111\u1ed5i, thu\u1ebf TNCN v\u00e0 t\u1ed5ng l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean theo quy t\u1eafc:<\/p>\n<ul>\n<li>T\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp, kh\u1ea5u tr\u1eeb t\u00ednh ra Thu nh\u1eadp quy \u0111\u1ed5i<\/li>\n<li>T\u1eeb Thu nh\u1eadp quy \u0111\u1ed5i t\u00ednh ra Thu nh\u1eadp t\u00ednh thu\u1ebf (d\u1ef1a theo b\u1ea3ng quy \u0111\u1ed5i thu nh\u1eadp t\u1ea1i b\u01b0\u1edbc 2)<\/li>\n<li>T\u1eeb Thu nh\u1eadp t\u00ednh thu\u1ebf t\u00ednh ra Thu\u1ebf TNCN<\/li>\n<li>Cu\u1ed1i c\u00f9ng, t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n T\u1ed5ng thu nh\u1eadp, T\u1ed5ng kh\u1ea5u tr\u1eeb, L\u01b0\u01a1ng k\u1ef3 n\u00e0y, Th\u1ef1c l\u0129nh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng theo c\u00f4ng th\u1ee9c ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 thi\u1ebft l\u1eadp<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/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":[144,183],"ht-kb-tag":[],"class_list":["post-6067","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tinh-luong-vai-tro-hr","ht_kb_category-rc12-phat-hanh-ngay-04-11-2021"],"_links":{"self":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/6067","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\/107"}],"replies":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=6067"}],"version-history":[{"count":6,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/6067\/revisions"}],"predecessor-version":[{"id":20701,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/6067\/revisions\/20701"}],"wp:attachment":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=6067"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=6067"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=6067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}