{"id":39320,"date":"2022-02-24T14:52:32","date_gmt":"2022-02-24T07:52:32","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=39320"},"modified":"2022-12-12T15:24:01","modified_gmt":"2022-12-12T08:24:01","slug":"huong-dan-lap-phu-luc-05-2-bk-qtt-tncn-moi-nhat-theo-thong-tu-so-80-2021-tt-btc","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/39320\/huong-dan-lap-phu-luc-05-2-bk-qtt-tncn-moi-nhat-theo-thong-tu-so-80-2021-tt-btc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC"},"content":{"rendered":"

Ti\u1ebfp sau b\u00e0i vi\u1ebft <\/span>\u201c<\/span><\/i>H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/span><\/i><\/a><\/span>\u201d<\/span><\/i> MISA AMIS g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN. MISA AMIS hy v\u1ecdng qua b\u00e0i vi\u1ebft s\u1ebd gi\u00fap c\u00e1c b\u1ea1n bi\u1ebft c\u00e1ch l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n.<\/span><\/span><\/p>\n

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H\u00ecnh 1: H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 s\u1ed180\/2021\/TT-BTC<\/figcaption><\/figure>\n

1. Nh\u1eefng l\u01b0u \u00fd v\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi khi l\u1eadp ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/b><\/span><\/h2>\n

1.1 \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN<\/span><\/em><\/h3>\n
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H\u00ecnh 2: \u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN<\/figcaption><\/figure>\n

\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai trong ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN bao g\u1ed3m m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/b> c\u00e1<\/span> nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng ; ho\u1eb7c c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp; <\/span>k\u1ec3 c\u1ea3 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/i><\/span><\/p>\n

L\u01b0u \u00fd:<\/i><\/b> C\u00e1 nh\u00e2n khi k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c xong nh\u01b0ng kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u00ednh th\u1ee9c ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m cho doanh nghi\u1ec7p th\u00ec c\u00e1c b\u1ea1n s\u1ebd nh\u1eadp ph\u1ea7n thu nh\u1eadp th\u1eed vi\u1ec7c v\u00e0o ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea n\u00e0y.<\/span><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC. C\u00e1c b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 h\u00ecnh dung s\u01a1 b\u1ed9 qua s\u01a1 \u0111\u1ed3 sau th\u1ec3 hi\u1ec7n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

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H\u00ecnh 3: 2 \u0111i\u1ec1u ki\u1ec7n c\u0103n b\u1ea3n \u0111\u1ec3 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/figcaption><\/figure>\n

>>> M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam <\/i><\/b>c\u00e1ch k\u00ea khai t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1eabu 05\/KK\/TNCN c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa<\/i><\/b><\/a><\/span><\/span><\/span><\/p>\n

\u00a0<\/span>Ch\u00fa \u00fd th\u00eam v\u1ec1 \u0111i\u1ec1u ki\u1ec7n l\u00e0m b\u1ea3n cam k\u1ebft nh\u01b0 sau:\u00a0<\/b><\/span><\/p>\n

\u0110\u1ec3 kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i ngu\u1ed3n th\u00ec theo <\/span>\u0111i\u1ec3m i, kho\u1ea3n 1,\u00a0\u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/i> quy \u0111\u1ecbnh c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201cC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3\u00a0ti\u1ec1n\u00a0c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo\u00a0m\u1eabu\u00a0ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.<\/span><\/p>\n

V\u00ed d\u1ee5, b\u1ea3ng \u01b0\u1edbc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ed1i \u0111a ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
\n

STT<\/span><\/p>\n<\/td>\n

S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\nThu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1<\/span><\/p>\n

(tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng)<\/span><\/td>\n

\n

T\u1ed5ng thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1<\/span><\/p>\n

(tri\u1ec7u \u0111\u1ed3ng\/n\u0103m)<\/span><\/p>\n<\/td>\n<\/tr>\n

1<\/span><\/td>\nKh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n11<\/span><\/td>\n132<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nC\u00f3 01 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n15,4<\/span><\/p>\n

(= 11+4,4)<\/span><\/td>\n

184,8<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nC\u00f3 02 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/td>\n19.8<\/span><\/p>\n

(=11+4,4*2)<\/span><\/td>\n

237,6<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd:<\/i><\/b> N\u0103m 2021 b\u1ea3n cam k\u1ebft \u00e1p d\u1ee5ng theo m\u1eabu 02\/CK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC c\u00f2n t\u1eeb ng\u00e0y 01\/01\/2022, c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u1eadp b\u1ea3n cam k\u1ebft \u0111\u1ec3 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec l\u1eadp cam k\u1ebft theo\u00a0M\u1eabu 08\/CK-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/span><\/p>\n

Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA AMIS – m\u1ed9t trong c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh th\u1ebf h\u1ec7 m\u1edbi tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n \u0111\u00e3 \u0111\u00e1p \u1ee9ng m\u1eabu t\u1edd khai thu\u1ebf GTGT m\u1edbi nh\u1ea5t c\u0169ng nh\u01b0 c\u00e1c t\u1edd khai kh\u00e1c theo TT80. \u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m c\u00f2n c\u00f3 t\u00ednh n\u0103ng T\u1ef1 \u0111\u1ed9ng l\u1eadp t\u1edd khai: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS t\u1ef1 \u0111\u1ed9ng l\u1eadp T\u1edd khai thu\u1ebf GTGT theo k\u1ef3; T\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh, T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN\u2026 v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo c\u0169ng nh\u01b0 b\u00e1o c\u00e1o thu\u1ebf c\u00f3 m\u00e3 v\u1ea1chp; v\u00e0 nhi\u1ec1u t\u00ednh n\u0103ng ti\u1ec7n \u00edch kh\u00e1c.<\/span><\/p>\n\n\n\n
>> D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

>>> \u0110\u1ecdc th\u00eam:\u00a0H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1edbi nh\u1ea5t 2022<\/a><\/span><\/span><\/em><\/strong><\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc t\u1ea3i m\u1eabu cam ket 02.CK-TNCN-TT92<\/a><\/span><\/span><\/i><\/span><\/strong><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc t\u1ea3i m\u1eabu cam ket 08.CK-TNCN<\/a><\/span><\/span><\/i><\/span><\/strong><\/p>\n

1.2 M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi v\u1ec1 bi\u1ec3u m\u1eabu ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/span><\/em><\/h3>\n

Bi\u1ec3u m\u1eabu ph\u1ee5 l\u1ee5c 05-2\/BK-QTT-TNCN theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC \u00e1p d\u1ee5ng cho quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi sau:<\/span><\/p>\n