{"id":41952,"date":"2023-12-04T14:22:20","date_gmt":"2023-12-04T07:22:20","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=41952"},"modified":"2024-12-06T09:21:23","modified_gmt":"2024-12-06T02:21:23","slug":"phat-cham-nop-thue-tncn","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/41952\/phat-cham-nop-thue-tncn\/","title":{"rendered":"C\u1eadp nh\u1eadt m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf TNCN m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\">Ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf TNCN v\u1edbi m\u1ee9c x\u1eed ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o v\u1eabn lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00e1c doanh nghi\u1ec7p quan t\u00e2m hi\u1ec7n nay. Quy \u0111\u1ecbnh m\u1edbi c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng ch\u1ec9 t\u0103ng m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN m\u00e0 c\u00f2n t\u0103ng ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u00e0y. H\u00e3y c\u00f9ng MISA AMIS t\u00ecm hi\u1ec3u b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 l\u00e0m r\u00f5 n\u1ed9i dung k\u1ec3 tr\u00ean.<\/p>\n<h2><strong>1. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN<\/strong><\/h2>\n<h3><strong>a. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf TNCN<\/strong><\/h3>\n<p>C\u0103n c\u1ee9 <strong>kho\u1ea3n 1 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n khai, n\u1ed9p thu\u1ebf theo th\u00e1ng\/qu\u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng<\/strong>: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/li>\n<li style=\"text-align: justify;\"><strong>Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd<\/strong>: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau (Ng\u00e0y 30 ho\u1eb7c 31 th\u00e1ng \u0111\u1ea7u qu\u00fd sau)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-154565\" src=\"\/wp-content\/uploads\/2023\/12\/cham-nop-thue-tncn.jpg\" alt=\"\" width=\"1280\" height=\"720\" srcset=\"\/wp-content\/uploads\/2023\/12\/cham-nop-thue-tncn.jpg 1280w, \/wp-content\/uploads\/2023\/12\/cham-nop-thue-tncn-500x281.jpg 500w, \/wp-content\/uploads\/2023\/12\/cham-nop-thue-tncn-1024x576.jpg 1024w, \/wp-content\/uploads\/2023\/12\/cham-nop-thue-tncn-768x432.jpg 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<h3><strong>b. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN<\/strong><\/h3>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo<strong> \u0110i\u1ec1u 55, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/strong> quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p <a href=\"https:\/\/amis.misa.vn\/27494\/thue-thu-nhap-ca-nhan-la-gi\/\" target=\"_blank\" rel=\"noopener\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a> c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng: <strong>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20<\/strong> c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd: <strong>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u<\/strong> c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh: <strong>Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10<\/strong> k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf: Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf do sai s\u00f3t: Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p ph\u00e1t sinh thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ng\u00e0y 11\/05\/2022 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean) l\u00e0 ng\u00e0y 20\/05\/2022.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">&gt;&gt; \u0110\u1ecdc th\u00eam: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/amis.misa.vn\/24925\/hach-toan-tien-cham-nop-thue-theo-dung-quy-dinh\/\" target=\"_blank\" rel=\"noopener\">h\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf<\/a> chi ti\u1ebft<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u0110\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n qu\u00ean l\u1ecbch n\u1ed9p t\u1edd khai thu\u1ebf, n\u1ed9p thu\u1ebf TNCN c\u0169ng nh\u01b0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, m\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m th\u00f4ng minh nh\u01b0 <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng \u0111\u01b0a ra c\u1ea3nh b\u00e1o th\u00f4ng minh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf theo th\u00e1ng, qu\u00fd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t n\u1ed9p ch\u1eadm. Ph\u1ea7n m\u1ec1m n\u00e0y c\u0169ng c\u00f3 th\u1ec3 l\u1eadp t\u1edd khai t\u1ef1 \u0111\u1ed9ng ngay tr\u00ean ph\u1ea7n m\u1ec1m r\u1ea5t ti\u1ec7n l\u1ee3i<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-154573\" src=\"\/wp-content\/uploads\/2023\/12\/phat-cham-nop-thue-tncn-1.jpg\" alt=\"\" width=\"1368\" height=\"756\" srcset=\"\/wp-content\/uploads\/2023\/12\/phat-cham-nop-thue-tncn-1.jpg 1368w, \/wp-content\/uploads\/2023\/12\/phat-cham-nop-thue-tncn-1-500x276.jpg 500w, \/wp-content\/uploads\/2023\/12\/phat-cham-nop-thue-tncn-1-1024x566.jpg 1024w, \/wp-content\/uploads\/2023\/12\/phat-cham-nop-thue-tncn-1-768x424.jpg 768w\" sizes=\"(max-width: 1368px) 100vw, 1368px\" \/><\/p>\n<p style=\"text-align: center;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan\/?source=Amisblog&amp;medium=seo&amp;campaign=phat-cham-nop-thue-tncn&amp;ucontent=dung-thu&amp;term=\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/p>\n<h2><strong>2. M\u1ee9c x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf TNCN<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 <a href=\"https:\/\/amis.misa.vn\/176737\/quyet-toan-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a> s\u1ebd t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 ng\u00e0y qu\u00e1 th\u1eddi h\u1ea1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<table style=\"width: 100%; height: 538px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center; height: 26px;\"><strong>STT<\/strong><\/td>\n<td style=\"text-align: center; height: 26px;\"><strong>H\u00e0nh vi vi ph\u1ea1m<\/strong><\/td>\n<td style=\"text-align: center; height: 26px;\"><strong>M\u1ee9c ph\u1ea1t<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: justify;\">1<\/td>\n<td style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/td>\n<td style=\"text-align: justify;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: justify;\">2<\/td>\n<td style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p 1<\/td>\n<td style=\"text-align: justify;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 2-5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: justify;\">3<\/td>\n<td style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 31 ng\u00e0y \u0111\u1ebfn 60 ng\u00e0y.<\/td>\n<td style=\"text-align: justify;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5-8 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: justify;\" rowspan=\"4\">4<\/td>\n<td style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 61 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y;<\/td>\n<td style=\"text-align: justify;\" rowspan=\"4\">Ph\u1ea1t ti\u1ec1n t\u1eeb 8-15 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"height: 54px;\">\n<td style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 91 ng\u00e0y tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: justify;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/td>\n<\/tr>\n<tr style=\"height: 54px;\">\n<td style=\"text-align: justify;\">Kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 <a href=\"https:\/\/amis.misa.vn\/14398\/quyet-toan-thue-thu-nhap-doanh-nghiep\/\">quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a>.<\/td>\n<\/tr>\n<tr style=\"height: 269px;\">\n<td style=\"text-align: justify;\">5<\/td>\n<td style=\"text-align: justify;\">N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<p>L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n ph\u1ea1t n\u1ebfu \u00e1p d\u1ee5ng theo kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1eb1ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng th\u1ea5p h\u01a1n 11,5 tri\u1ec7u \u0111\u1ed3ng.<\/td>\n<td style=\"text-align: justify;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 15-25 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>L\u01b0u \u00fd:<\/strong> C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 636\/TCT-DNNCN ng\u00e0y 12\/3\/2021, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf tr\u00ean, c\u00f2n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf; doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m n\u00eau tr\u00ean.<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m do kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 kh\u00f4ng n\u1ed9p c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; doanh nghi\u1ec7p bu\u1ed9c\u00a0 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ee5 l\u1ee5c k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf<\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>&gt; \u0110\u1ecdc th\u00eam: <a href=\"https:\/\/amis.misa.vn\/39153\/phu-luc-to-khai-quyet-toan-thue-tncn-nam-2022-mau-so-05-qtt-tncn-thong-tu-so-80-2021-tt-btc\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u01a1\u0301ng d\u00e2\u0303n l\u00e2\u0323p ph\u1ee5 l\u1ee5c t\u01a1\u0300 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNCN n\u0103m 2022 m\u1eabu s\u1ed1 05-3\/BK-QTT-TNCN Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/a><\/strong><\/p>\n<\/blockquote>\n<p style=\"text-align: center;\"><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;\n    &lt;link rel=&quot;stylesheet&quot; href=&quot;\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0&quot;&gt;\n    &lt;!-- AMIS aiMarketing Form Embed Code --&gt;\n    &lt;div class=&quot;popup-embed-img&quot;&gt;&lt;img alt=&quot;&quot;bieu-mau-luong&quot;&quot; src=&quot;&quot;https:\/\/amis.misa.vn\/wp-content\/uploads\/2024\/03\/bieu-mau-luong.png&quot;&quot;&gt;&lt;\/div&gt;\n    &lt;div class=&quot;aimarketing-form-embed-code embed-popup-shortcode&quot; id=&quot;embedPopupShortcode&quot;&gt;\n        &lt;script env=production id=&quot;ladizone-form-renderer&quot; src=&quot;https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js&quot;&gt;&lt;\/script&gt;\n        &lt;script render-for=&quot;&quot;75f44c4b-3212-4897-8844-683f8a5fa372&quot;&quot;&gt;\n            globalThis.lzfr.renderExternalForm({formId: &quot;&quot;75f44c4b-3212-4897-8844-683f8a5fa372&quot;&quot;, tenantId: &quot;&quot;56c33c47-78ec-4b3a-92ba-9fdb7830a6d4&quot;&quot;, domainUnomi: &quot;&quot;https:\/\/ladizone.com&quot;&quot; });\n        &lt;\/script&gt;\n    &lt;\/div&gt;    \n    &lt;!-- end AMIS aiMarketing Form Embed Code --&gt;\n    &lt;script defer src=&quot;\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0&quot;&gt;&lt;\/script&gt;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:15107,&quot;3&quot;:{&quot;1&quot;:0},&quot;4&quot;:{&quot;1&quot;:2,&quot;2&quot;:16777215},&quot;11&quot;:3,&quot;12&quot;:0,&quot;14&quot;:{&quot;1&quot;:2,&quot;2&quot;:2236962},&quot;15&quot;:&quot;Verdana, BlinkMacSystemFont, -apple-system, \\&quot;Segoe UI\\&quot;, Roboto, Oxygen, Ubuntu, Cantarell, \\&quot;Open Sans\\&quot;, \\&quot;Helvetica Neue\\&quot;, sans-serif&quot;,&quot;16&quot;:11}\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"bieu-mau-luong\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/12\/banner-ebook-02-min.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"75f44c4b-3212-4897-8844-683f8a5fa372\">\n            globalThis.lzfr.renderExternalForm({formId: \"75f44c4b-3212-4897-8844-683f8a5fa372\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/span><\/p>\n<h2><strong>3. C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf TNCN<\/strong><\/h2>\n<p style=\"text-align: justify;\">Khi b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf TNCN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ti\u1ec1n ph\u1ea1t theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t s\u1ebd b\u1ecb t\u00ednh th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i <strong>\u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li style=\"text-align: justify;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n th\u00ec b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/li>\n<li style=\"text-align: justify;\">S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, n\u1ebfu ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n b\u1ecb ph\u1ea1t m\u1ed9t kho\u1ea3n ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p><em><strong>Ti\u1ec1n ch\u1eadm n\u1ed9p 01 ng\u00e0y = 0,05% x S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p<\/strong><\/em><\/p>\n<p><em><strong>S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = S\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n b\u1ecb t\u00ednh ch\u1eadm n\u1ed9p x S\u1ed1 ng\u00e0y t\u00ednh ch\u1eadm n\u1ed9p x M\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p tr\u00ean ng\u00e0y<\/strong><\/em><\/p>\n<blockquote><p><strong>&gt;&gt; Xem th\u00eam: C\u00e1ch t\u00ednh ti\u1ec1n <a href=\"https:\/\/amis.misa.vn\/41083\/phat-cham-nop-thue\/\">ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/a> GTGT, TNDN, TNCN, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/strong><\/p><\/blockquote>\n<p><strong>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Trong th\u1eddi gian \u0111\u01b0\u1ee3c ho\u00e3n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ea1t ti\u1ec1n;<\/li>\n<li style=\"text-align: justify;\">Trong th\u1eddi gian xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh gi\u1ea3m, mi\u1ec5n ti\u1ec1n ph\u1ea1t;<\/li>\n<li style=\"text-align: justify;\">S\u1ed1 ti\u1ec1n ph\u1ea1t ch\u01b0a \u0111\u1ebfn h\u1ea1n n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u1ed9p ti\u1ec1n ph\u1ea1t nhi\u1ec1u l\u1ea7n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5<\/strong>: C\u00f4ng ty Benka n\u1ee3 30.000.000\u0111 ti\u1ec1n thu\u1ebf TNCN, c\u00f3 h\u1ea1n n\u1ed9p l\u00e0 25\/5\/2021. C\u00f4ng ty Benka n\u1ed9p 30.000.000\u0111 v\u00e0o ng\u00e0y 8\/11\/2021, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 25\/5\/2021 \u0111\u1ebfn ng\u00e0y 8\/11\/2021 l\u00e0 167 ng\u00e0y.<\/p>\n<p>S\u1ed1 ti\u1ec1n c\u00f4ng ty Benka b\u1ecb ph\u1ea1t do ch\u1eadm n\u1ed9p =30.000.000 x 0.05% x 167 = 2.505.000\u0111.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, nhanh ch\u00f3ng trong vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf TNCN c\u0169ng nh\u01b0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c th\u00ec vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u cho c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. C\u00e1c ph\u1ea7n m\u1ec1m nh\u01b0 <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=phat-cham-nop-thue-tncn&amp;term=act_dkluc\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a> v\u1edbi nh\u1eefng t\u00ednh n\u0103ng \u01b0u vi\u1ec7t, gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb b\u1ea3ng l\u01b0\u01a1ng, h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean l\u00ean t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN ngay tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap k\u1ebf to\u00e1n kh\u00f4ng m\u1ea5t c\u00f4ng t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng \u1edf ngo\u00e0i excel.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS c\u00f2n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng, nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n, c\u1ee5 th\u1ec3:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/li>\n<li>Ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p: Th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, x\u00e2y l\u1eafp, s\u1ea3n xu\u1ea5t<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng l\u1eadp c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: CEO\/Ch\u1ee7 DN c\u00f3 th\u1ec3 theo d\u00f5i nhanh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f4ng n\u1ee3, t\u1ed3n kho.. ngay tr\u00ean \u0111i\u1ec7n tho\u1ea1i \u0111\u1ec3 k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/li>\n<li>L\u00e0m vi\u1ec7c m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i qua Internet: Gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n c\u00f3 th\u1ec3 truy c\u1eadp l\u00e0m vi\u1ec7c t\u1eeb m\u1ecdi thi\u1ebft b\u1ecb th\u00f4ng minh kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n c\u00f4ng vi\u1ec7c, k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh.<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span data-sheets-root=\"1\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\r\n\t\t\toutline: none !important;\r\n\t\t\tbackground: none !important;\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 95px);\r\n\t\t}\r\n\t\t.custom-slider .owl-prev {\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 90px);\r\n\t\t\tleft: calc(0% - 40px);\r\n\t\t}\r\n\t\t.custom-slider .ic-back {\r\n\t\t\ttransform: scale(-1);\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button.owl-next {\r\n\t\t\tright: 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