{"id":88381,"date":"2023-04-10T11:58:23","date_gmt":"2023-04-10T04:58:23","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=88381"},"modified":"2024-10-19T00:39:18","modified_gmt":"2024-10-18T17:39:18","slug":"huong-dan-nguoi-lao-dong-tu-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/88381\/huong-dan-nguoi-lao-dong-tu-quyet-toan-thue-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 NL\u0110) t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 m\u1ed9t kho\u1ea3n l\u00e0m gi\u1ea3m \u0111i thu nh\u1eadp th\u1ef1c nh\u1eadn c\u1ee7a NL\u0110 n\u00ean nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u s\u1ef1 quan t\u00e2m c\u1ee7a \u0111a s\u1ed1 NL\u0110, \u0111\u1eb7c bi\u1ec7t l\u00e0 NL\u0110 c\u00f3 thu nh\u1eadp cao ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m.\u00a0<\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1eady \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ed3m nh\u1eefng ai? \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o n\u00ean t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN? V\u00e0 c\u00e1ch th\u1ee9c t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?\u00a0<\/span><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng MISA AMIS t\u00ecm hi\u1ec3u chi ti\u1ebft trong n\u1ed9i dung b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 26, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d3, Kho\u1ea3n 6, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP, b\u1eaft bu\u1ed9c NL\u0110 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 1:<\/b><span style=\"font-weight: 400;\"> C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNCN.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ee5 th\u1ec3, chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi hai tr\u01b0\u1eddng h\u1ee3p NL\u0110 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay l\u00e0:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p a: C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c \u1edf \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p b: C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean v\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5: c\u00e1 nh\u00e2n \u00f4ng Nguy\u1ec5n V\u0103n Tu\u1ea5n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng\u00a0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng 12 th\u00e1ng v\u1edbi C\u00f4ng ty may m\u1eb7c HQ v\u00e0 ngo\u00e0i ra \u00f4ng Tu\u1ea5n c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai t\u1eeb ti\u1ec1n nhu\u1eadn b\u00fat \u1edf C\u00f4ng ty M v\u1edbi b\u00ecnh qu\u00e2n thu nh\u1eadp v\u00e3ng lai h\u00e0ng th\u00e1ng trong n\u0103m l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% th\u00ec c\u00e1 nh\u00e2n \u00f4ng Tu\u1ea5n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 2:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n thu\u1ebf t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng (trong \u0111\u00f3 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 3: <\/b><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 4:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p 5:<\/b><span style=\"font-weight: 400;\"> C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean l\u1ef1a ch\u1ecdn t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu c\u00e1 nh\u00e2n n\u1eb1m trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn t\u1ef1 quy\u1ebft to\u00e1n ho\u1eb7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay th\u00ec c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p sau:\u00a0<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i, trong n\u0103m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf t\u1ea1i c\u00e1c c\u01a1 quan chi tr\u1ea3. Do gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0 kh\u1ea5u tr\u1eeb t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1ea1i n\u01a1i \u0111\u00f3. Thu nh\u1eadp t\u1ea1i c\u00e1c n\u01a1i c\u00f2n l\u1ea1i n\u1ebfu m\u1ed7i th\u00e1ng t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n 10%. Nh\u01b0 v\u1eady, vi\u1ec7c quy\u1ebft to\u00e1n thu nh\u1eadp c\u1ea3 n\u0103m \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 x\u00e9t gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p trong n\u0103m.\u00a0<\/span><\/p><\/blockquote>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>3. N\u1ebfu kh\u00f4ng t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 b\u1ecb ph\u1ea1t hay kh\u00f4ng?<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 13, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP, c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai quy\u1ebft to\u00e1n \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 70.3829%;\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u00e0nh vi<\/b><\/span><\/p>\n<\/td>\n<td style=\"width: 17.7039%; text-align: center;\" colspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>H\u00ecnh th\u1ee9c ph\u1ea1t<\/b><\/span><\/td>\n<td style=\"width: 13.0631%; text-align: justify;\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>M\u1ee9c ph\u1ea1t<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"width: 71.509%;\" colspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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<\/span><\/td>\n<td style=\"width: 16.5778%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/td>\n<td style=\"width: 13.0631%;\"><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"width: 71.509%;\" colspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y\u00a0<\/span><\/td>\n<td style=\"width: 16.5778%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea1t ti\u1ec1n<\/span><\/td>\n<td style=\"width: 13.0631%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"width: 71.509%;\" colspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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<\/span><\/td>\n<td style=\"width: 16.5778%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea1t ti\u1ec1n<\/span><\/td>\n<td style=\"width: 13.0631%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td style=\"width: 71.509%;\" colspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; 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;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; 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;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; 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;<\/span><\/td>\n<td style=\"width: 16.5778%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea1t ti\u1ec1n<\/span><\/td>\n<td style=\"width: 13.0631%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 71.509%; text-align: justify;\" colspan=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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.<\/span><\/td>\n<td style=\"width: 16.5778%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ea1t ti\u1ec1n<\/span><\/td>\n<td style=\"width: 13.0631%;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">15.000.000 &#8211; 25.000.000<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd: C\u00e1 nh\u00e2n s\u1ebd kh\u00f4ng x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u00e0 c\u00f3 ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>4. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN C\u0103n c\u1ee9 theo \u0110i\u1ec1u 44, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><div class=\"more-knowledge\"><div class=\"title\">T\u00ecm hi\u1ec3u th\u00eam<\/div><li> <a href=\"https:\/\/amis.misa.vn\/72205\/nhan-video-tai-lieu-thuc-hien-thue-tncn-va-viec-su-dung-chung-tu-khau-tru-thue-tncn-dien-tu\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">[Nh\u1eadn Video & T\u00e0i li\u1ec7u] Th\u1ef1c hi\u1ec7n thu\u1ebf TNCN v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/a><\/li><li> <a href=\"https:\/\/amis.misa.vn\/72205\/nhan-video-tai-lieu-thuc-hien-thue-tncn-va-viec-su-dung-chung-tu-khau-tru-thue-tncn-dien-tu\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">Ch\u00ednh th\u1ee9c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed thay cho ch\u1ee9ng t\u1eeb t\u1ef1 in ho\u1eb7c ch\u1ee9ng t\u1eeb gi\u1ea5y<\/a><\/li><li> <a href=\"https:\/\/amis.misa.vn\/72205\/nhan-video-tai-lieu-thuc-hien-thue-tncn-va-viec-su-dung-chung-tu-khau-tru-thue-tncn-dien-tu\/\" rel=\"nofollow\" name=\"tim_hieu_them\" target=\"_blank\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi doanh nghi\u1ec7p<\/a><\/li><\/div><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>5. H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec3 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 02\/QTT-TNCN (K\u00fd t\u00ean NNT) (*)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ph\u1ee5 l\u1ee5c 02-1\/BK-QTT-TNCN (N\u1ebfu c\u00f3) (*)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n photo ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb v\u00e0 Th\u01b0 x\u00e1c nh\u1eadn thu nh\u1eadp (**)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">(*) B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 bi\u1ec3u m\u1eabu 2 t\u1edd khai:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"\/wp-content\/uploads\/2023\/04\/STT-01-MAU-TK-QTT-TLTC-02-QT-TNCN.docx\" rel=\"\">T\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 02\/QTT-TNCN<\/a><\/span><\/strong><\/em><\/span><\/span><\/li>\n<li><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif; color: #0000ff;\"><em><strong><a style=\"color: #0000ff; text-decoration: underline;\" href=\"\/wp-content\/uploads\/2023\/04\/STT02-BANG-KE-BK-02-1.BK-QTT-TNCN.doc\" rel=\"\">Ph\u1ee5 l\u1ee5c 02-1\/BK-QTT-TNCN<\/a><\/strong><\/em><\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">(**) Ch\u1ee9ng t\u1eeb n\u00e0y do c\u01a1 quan t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp tr\u1ea3 ho\u1eb7c c\u00e1c b\u1ea1n t\u1ea3i v\u1ec1 bi\u1ec3u m\u1eabu d\u01b0\u1edbi \u0111\u00e2y<\/span><span style=\"font-weight: 400;\"> v\u00e0 xin c\u01a1 quan, chi tr\u1ea3 thu nh\u1eadp x\u00e1c nh\u1eadn:<\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-88399\" src=\"\/wp-content\/uploads\/2023\/04\/z4149549212189_f8f2d5854312b1a6937138a1a5e70291.jpg\" alt=\"\" width=\"1000\" height=\"1275\" srcset=\"\/wp-content\/uploads\/2023\/04\/z4149549212189_f8f2d5854312b1a6937138a1a5e70291.jpg 1000w, \/wp-content\/uploads\/2023\/04\/z4149549212189_f8f2d5854312b1a6937138a1a5e70291-392x500.jpg 392w, \/wp-content\/uploads\/2023\/04\/z4149549212189_f8f2d5854312b1a6937138a1a5e70291-803x1024.jpg 803w, \/wp-content\/uploads\/2023\/04\/z4149549212189_f8f2d5854312b1a6937138a1a5e70291-768x979.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<ul>\n<li><span style=\"text-decoration: underline; color: #0000ff;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong><a style=\"color: #0000ff; text-decoration: underline;\" href=\"\/wp-content\/uploads\/2023\/04\/STT03-MAU-CHUNG-TU-KT-THUE-03-TNCN.docx\" rel=\"\">M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf 03-TNCN<\/a><\/strong><\/em><\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 g\u1ed1c l\u01b0u tr\u1eef quy\u1ebft to\u00e1n c\u00e1c b\u1ea1n n\u00ean c\u00f3 2 b\u1ed9 g\u1ed3m:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1 b\u1ed9 t\u1edd khai + b\u1ea3n ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1 b\u1ed9 t\u1edd khai + b\u1ea3n photo ch\u1ee9ng t\u1eeb (Ghi cam k\u1ebft tr\u00ean b\u1ea3n photo ch\u1ee9ng t\u1eeb \u201cCam k\u1ebft b\u1ea3n ch\u1ee5p gi\u1ed1ng b\u1ea3n ch\u00ednh\u201d v\u00e0 k\u00fd t\u00ean NNT)<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>6. N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 8, \u0110i\u1ec1u 11, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP th\u00ec C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n online t\u1ea1i c\u00e1c chi c\u1ee5c thu\u1ebf theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(C\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf &#8211; ch\u1ecdn \u0111i\u1ec1n th\u00f4ng tin t\u1ea1i b\u01b0\u1edbc 4 m\u1ee5c 7 b\u00ean d\u01b0\u1edbi)<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 thu\u1ed9c di\u1ec7n t\u1ef1 khai thu\u1ebf trong n\u0103m<\/span><\/p>\n<\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m<\/span><\/td>\n<\/tr>\n<tr style=\"text-align: justify;\">\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i hai n\u01a1i tr\u1edf l\u00ean, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp, v\u1eeba c\u00f3 thu nh\u1eadp do t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c cu\u1ed1i c\u00f9ng trong n\u0103m v\u00e0 hi\u1ec7n t\u1ea1i v\u1eabn \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00ec quy\u1ebft to\u00e1n t\u1ea1i Chi c\u1ee5c thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3 c\u01b0 tr\u00fa.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u1eeb hai n\u01a1i tr\u1edf l\u00ean\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n<\/span><\/td>\n<td style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/span><\/td>\n<td>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b style=\"font-family: arial, helvetica, sans-serif;\">7. H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN online<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN online nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 1:\u00a0Truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 \u0111\u0103ng nh\u1eadp b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u00e3 ki\u1ec3m tra<\/span><\/span><\/li>\n<\/ul>\n<figure id=\"attachment_88383\" aria-describedby=\"caption-attachment-88383\" style=\"width: 953px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88383\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-1-Truy-cap-vao-he-thong-Thue-dien-tu.png\" alt=\"\" width=\"953\" height=\"488\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-1-Truy-cap-vao-he-thong-Thue-dien-tu.png 953w, \/wp-content\/uploads\/2023\/04\/Hinh-1-Truy-cap-vao-he-thong-Thue-dien-tu-500x256.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-1-Truy-cap-vao-he-thong-Thue-dien-tu-768x393.png 768w\" sizes=\"(max-width: 953px) 100vw, 953px\" \/><figcaption id=\"caption-attachment-88383\" class=\"wp-caption-text\">H\u00ecnh 1:\u00a0Truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 2:\u00a0\u0110\u0103ng nh\u1eadp b\u1eb1ng th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, nh\u1eadp m\u00e3 m\u1eadt kh\u1ea9u \u0111\u1ec3 \u0111\u0103ng nh\u1eadp.<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(C\u00e1c b\u1ea1n l\u01b0u \u00fd, n\u1ebfu c\u00e1c b\u1ea1n ch\u01b0a c\u00f3 m\u1eadt kh\u1ea9u \u0111\u0103ng nh\u1eadp th\u00ec c\u1ea7n ch\u1ecdn m\u1ee5c \u201c\u0110\u0103ng k\u00fd\u201d \u0111\u1ec3 \u0111\u0103ng k\u00fd v\u00e0 t\u1ea1o t\u00e0i kho\u1ea3n tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNCN. Chu\u1ea9n b\u1ecb \u0111\u0103ng k\u00fd c\u00e1c b\u1ea1n c\u1ea7n th\u00f4ng tin ch\u00ednh x\u00e1c c\u1ee7a c\u00e1 nh\u00e2n, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i v\u00e0 sau \u0111\u00f3 nh\u1eadp th\u00f4ng tin theo h\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd t\u1ef1 \u0111\u1ed9ng tr\u00ean trang web n\u00e0y).<\/span><\/p>\n<figure id=\"attachment_88384\" aria-describedby=\"caption-attachment-88384\" style=\"width: 975px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88384\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-2-Dang-nhap-bang-thong-tin-nguoi-nop-thue-de-dang-nhap.png\" alt=\"\" width=\"975\" height=\"505\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-2-Dang-nhap-bang-thong-tin-nguoi-nop-thue-de-dang-nhap.png 975w, \/wp-content\/uploads\/2023\/04\/Hinh-2-Dang-nhap-bang-thong-tin-nguoi-nop-thue-de-dang-nhap-500x259.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-2-Dang-nhap-bang-thong-tin-nguoi-nop-thue-de-dang-nhap-768x398.png 768w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><figcaption id=\"caption-attachment-88384\" class=\"wp-caption-text\">H\u00ecnh 2: \u0110\u0103ng nh\u1eadp b\u1eb1ng th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u0103ng nh\u1eadp<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 3:\u00a0Ch\u1ecdn \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d <\/b><span style=\"font-weight: 400;\">&gt;&gt; Ch\u1ecdn \u201cK\u00ea khai thu\u1ebf tr\u1ef1c tuy\u1ebfn\u201d<\/span><\/span><\/li>\n<\/ul>\n<figure id=\"attachment_88385\" aria-describedby=\"caption-attachment-88385\" style=\"width: 935px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88385\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-3-Chon-chuc-nang-Quyet-toan-thue.png\" alt=\"\" width=\"935\" height=\"491\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-3-Chon-chuc-nang-Quyet-toan-thue.png 935w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Chon-chuc-nang-Quyet-toan-thue-500x263.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-3-Chon-chuc-nang-Quyet-toan-thue-768x403.png 768w\" sizes=\"(max-width: 935px) 100vw, 935px\" \/><figcaption id=\"caption-attachment-88385\" class=\"wp-caption-text\">H\u00ecnh 3: Ch\u1ecdn ch\u1ee9c n\u0103ng \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 4:\u00a0\u0110i\u1ec1n n\u1ed9i dung k\u00ea khai tr\u1ef1c tuy\u1ebfn<\/b><\/span><\/li>\n<\/ul>\n<figure id=\"attachment_88386\" aria-describedby=\"caption-attachment-88386\" style=\"width: 963px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88386\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-4-Dien-noi-dung-ke-khai-truc-tuyen.png\" alt=\"\" width=\"963\" height=\"592\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-4-Dien-noi-dung-ke-khai-truc-tuyen.png 963w, \/wp-content\/uploads\/2023\/04\/Hinh-4-Dien-noi-dung-ke-khai-truc-tuyen-500x307.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-4-Dien-noi-dung-ke-khai-truc-tuyen-768x472.png 768w\" sizes=\"(max-width: 963px) 100vw, 963px\" \/><figcaption id=\"caption-attachment-88386\" class=\"wp-caption-text\">H\u00ecnh 4: \u0110i\u1ec1n n\u1ed9i dung k\u00ea khai tr\u1ef1c tuy\u1ebfn<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n c\u00e1c n\u1ed9i dung nh\u01b0 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00ean ng\u01b0\u1eddi g\u1eedi:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1n h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecba ch\u1ec9 li\u00ean h\u1ec7:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u1eadp \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec7n tho\u1ea1i li\u00ean l\u1ea1c:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1n s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ecba ch\u1ec9 email:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110i\u1ec1n email c\u1ee7a c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1ecdn t\u1edd khai:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">02\/QTT-TNCN-T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN(TT80\/2021)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1ecdn c\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00f9y theo tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 t\u00edch ch\u1ecdn ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 \u1edf h\u00ecnh n\u00eau tr\u00ean minh h\u1ecda cho tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp t\u1ea1i 2 n\u01a1i (\u0111\u00e3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c) v\u00e0 \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n. Khi nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111ang th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng nh\u1eadn di\u1ec7n c\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Lo\u1ea1i t\u1edd khai:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1edd khai ch\u00ednh th\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.1306%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m quy\u1ebft to\u00e1n:<\/span><\/td>\n<td style=\"width: 80.9685%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">2022<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/70865\/lap-to-khai-khau-tru-va-quyet-toan-thue-tncn-tren-phan-mem-ke-toan-misa-amis-ke-toan-khong-phai-mat-cong-tong-hop-thu-cong-o-ngoai\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA AMIS, k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i m\u1ea5t c\u00f4ng t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng \u1edf ngo\u00e0i<\/span><\/a><\/span><\/span><\/span><\/p>\n<\/blockquote>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 5: Ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d \u0111\u1ec3 Khai t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ee5 th\u1ec3, c\u00e1c m\u1ee5c trong ph\u1ea7n T\u1edd khai thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-88387\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.1.png\" alt=\"\" width=\"952\" height=\"579\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.1.png 952w, \/wp-content\/uploads\/2023\/04\/Hinh-5.1-500x304.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-5.1-768x467.png 768w\" sizes=\"(max-width: 952px) 100vw, 952px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-88388\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.2.png\" alt=\"\" width=\"924\" height=\"598\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.2.png 924w, \/wp-content\/uploads\/2023\/04\/Hinh-5.2-500x324.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-5.2-768x497.png 768w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-88389\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.3.png\" alt=\"\" width=\"934\" height=\"624\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.3.png 934w, \/wp-content\/uploads\/2023\/04\/Hinh-5.3-500x334.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-5.3-768x513.png 768w\" sizes=\"(max-width: 934px) 100vw, 934px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-88390\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.4.png\" alt=\"\" width=\"920\" height=\"400\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.4.png 920w, \/wp-content\/uploads\/2023\/04\/Hinh-5.4-500x217.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-5.4-768x334.png 768w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/p>\n<figure id=\"attachment_88391\" aria-describedby=\"caption-attachment-88391\" style=\"width: 932px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88391\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.5.png\" alt=\"\" width=\"932\" height=\"617\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-5.5.png 932w, \/wp-content\/uploads\/2023\/04\/Hinh-5.5-500x331.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-5.5-768x508.png 768w\" sizes=\"(max-width: 932px) 100vw, 932px\" \/><figcaption id=\"caption-attachment-88391\" class=\"wp-caption-text\">H\u00ecnh 5: K\u00ea khai tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c b\u1ea1n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin tr\u00ean t\u1edd khai, trong \u0111\u00f3 c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau nh\u01b0:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">[20]:<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3: (t\u1ef1 \u0111\u1ed9ng t\u00ednh)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">[21]:<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; T\u1ed5ng TNCT ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam: L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c; c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam; bao g\u1ed3m c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng do l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (n\u1ebfu c\u00f3).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; Thu nh\u1eadp ph\u00e1t sinh \u1edf \u0111\u00e2u th\u00ec c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp xu\u1ea5t ch\u1ee9ng t\u1eeb cho c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n l\u1ea5y th\u00f4ng tin v\u1ec1 thu nh\u1eadp tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00f3 nh\u1eadp v\u00e0o t\u1edd khai.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">&#8211; V\u00ed d\u1ee5: Trong n\u0103m 2022, Anh A l\u00e0m c\u00f4ng ty X t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 4 c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ch\u1ee9ng t\u1eeb l\u00e0 100 tri\u1ec7u, l\u00e0m c\u00f4ng ty Y t\u1eeb th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 12 c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ch\u1ee9ng t\u1eeb l\u00e0 150 tri\u1ec7u, v\u1eady ch\u1ec9 ti\u00eau s\u1ed1 23, anh A s\u1ebd nh\u1eadp 250.000.000 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">[22]:\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5ng TNCT \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0110\u1ecbnh: L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c; c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (n\u1ebfu c\u00f3) (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">[23]:\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5ng TNCT ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam: L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c; c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">[24]:\u00a0<\/span><\/td>\n<td><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: T\u1ef1 \u0111\u1ed9ng t\u00ednh khi \u0111\u01b0\u1ee3c k\u00ea khai<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u1ec3 k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec b\u1ea1n k\u00e9o xu\u1ed1ng cu\u1ed1i trang, ch\u1ecdn \u201c02-1\/BK-QTT-TNCN\u201d \u0111\u1ec3 k\u00ea khai:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Sau khi ch\u1ecdn \u201c02-1\/BK-QTT-TNCN\u201d h\u1ec7 th\u1ed1ng chuy\u1ec3n giao di\u1ec7n \u0111\u1ec3 b\u1ea1n k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, khai xong ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec\u00a0 b\u1ea1n ch\u1ecdn \u201cT\u1edd khai\u201d \u0111\u1ec3 quy v\u1ec1 giao di\u1ec7n t\u1edd khai ti\u1ebfp t\u1ee5c khai. (T\u1edd khai s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o t\u1edd khai.)<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u00a0<\/span> <span style=\"font-weight: 400;\">Sau \u0111\u00f3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/span><\/p>\n<figure id=\"attachment_88392\" aria-describedby=\"caption-attachment-88392\" style=\"width: 950px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88392\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-6-Nhap-bang-ke-giam-tru-gia-canh-neu-co.png\" alt=\"\" width=\"950\" height=\"655\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-6-Nhap-bang-ke-giam-tru-gia-canh-neu-co.png 950w, \/wp-content\/uploads\/2023\/04\/Hinh-6-Nhap-bang-ke-giam-tru-gia-canh-neu-co-500x345.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-6-Nhap-bang-ke-giam-tru-gia-canh-neu-co-768x530.png 768w, \/wp-content\/uploads\/2023\/04\/Hinh-6-Nhap-bang-ke-giam-tru-gia-canh-neu-co-218x150.png 218w, \/wp-content\/uploads\/2023\/04\/Hinh-6-Nhap-bang-ke-giam-tru-gia-canh-neu-co-436x300.png 436w\" sizes=\"(max-width: 950px) 100vw, 950px\" \/><figcaption id=\"caption-attachment-88392\" class=\"wp-caption-text\">H\u00ecnh 6: Nh\u1eadp b\u1ea3ng k\u00ea gi\u1ea3m tr\u1eeb gia c\u1ea3nh (n\u1ebfu c\u00f3)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Sau khi \u0111i\u1ec1n xong th\u00ec Ch\u1ecdn \u201cHo\u00e0n th\u00e0nh k\u00ea khai\u201d.<\/span><\/p>\n<figure id=\"attachment_88393\" aria-describedby=\"caption-attachment-88393\" style=\"width: 940px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88393\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-7-Hoan-thanh-ke-khai.png\" alt=\"\" width=\"940\" height=\"513\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-7-Hoan-thanh-ke-khai.png 940w, \/wp-content\/uploads\/2023\/04\/Hinh-7-Hoan-thanh-ke-khai-500x273.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-7-Hoan-thanh-ke-khai-768x419.png 768w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><figcaption id=\"caption-attachment-88393\" class=\"wp-caption-text\">H\u00ecnh 7: Ho\u00e0n th\u00e0nh k\u00ea khai<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 7: Ch\u1ecdn \u201cK\u1ebft xu\u1ea5t XML\u201d<\/b><span style=\"font-weight: 400;\"> nh\u01b0 \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y<\/span><\/span><\/li>\n<\/ul>\n<figure id=\"attachment_88394\" aria-describedby=\"caption-attachment-88394\" style=\"width: 944px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88394\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-8-Ket-xuat-du-lieu-ke-khai-XML.png\" alt=\"\" width=\"944\" height=\"517\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-8-Ket-xuat-du-lieu-ke-khai-XML.png 944w, \/wp-content\/uploads\/2023\/04\/Hinh-8-Ket-xuat-du-lieu-ke-khai-XML-500x274.png 500w, \/wp-content\/uploads\/2023\/04\/Hinh-8-Ket-xuat-du-lieu-ke-khai-XML-768x421.png 768w\" sizes=\"(max-width: 944px) 100vw, 944px\" \/><figcaption id=\"caption-attachment-88394\" class=\"wp-caption-text\">H\u00ecnh 8: K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u k\u00ea khai XML<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 8: Ch\u1ecdn \u201cN\u1ed9p t\u1edd khai\u201d,<\/b><span style=\"font-weight: 400;\"> nh\u1eadp m\u00e3 ki\u1ec3m tra \u0111\u1ec3 x\u00e1c th\u1ef1c n\u1ed9p t\u1edd khai v\u00e0 ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Sau \u0111\u00f3, h\u1ec7 th\u1ed1ng s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng.<\/span><\/p>\n<figure id=\"attachment_88395\" aria-describedby=\"caption-attachment-88395\" style=\"width: 733px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-88395\" src=\"\/wp-content\/uploads\/2023\/04\/Hinh-9-Nop-to-khai-quyet-toan-thue.png\" alt=\"\" width=\"733\" height=\"350\" srcset=\"\/wp-content\/uploads\/2023\/04\/Hinh-9-Nop-to-khai-quyet-toan-thue.png 733w, \/wp-content\/uploads\/2023\/04\/Hinh-9-Nop-to-khai-quyet-toan-thue-500x239.png 500w\" sizes=\"(max-width: 733px) 100vw, 733px\" \/><figcaption id=\"caption-attachment-88395\" class=\"wp-caption-text\">H\u00ecnh 9: N\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 9: In t\u1edd khai<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Sau khi ch\u1ecdn \u201cK\u1ebft xu\u1ea5t XML\u201d, h\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi v\u1ec1 file b\u1ea1n khai b\u00e1o theo \u0111\u1ecbnh d\u1ea1ng XML.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea1n c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m Itax Viewer \u0111\u1ec3 m\u1edf file xem t\u1edd khai theo \u0111\u1ecbnh d\u1ea1ng XML v\u00e0 in ra, k\u00fd t\u00ean ng\u01b0\u1eddi khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan t\u1edbi c\u00e1 nh\u00e2n t\u1ef1\u00a0quy\u1ebft to\u00e1n thu\u1ebf TNCN. B\u1ea1n \u0111\u1ecdc n\u1ebfu c\u00f3 ph\u00e1t sinh thu\u1ebf TNCN \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u00ec n\u00ean ch\u00fa \u00fd \u0111\u1ec3 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf TNCN ho\u1eb7c tr\u00e1nh b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y l\u00e0 v\u00f4 c\u00f9ng h\u1eefu \u00edch. \u0110\u1eb7c bi\u1ec7t, <\/span><span style=\"color: #0000ff;\"><span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=accounting&amp;content=huong-dan-tu-quyet-toan-thue-tncn&amp;term=act_tttrang\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/span><\/span> MISA AMIS<\/span><\/span><span style=\"font-weight: 400;\"> v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng t\u1eeb ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, qu\u1ef9, ng\u00e2n h\u00e0ng \u0111\u1ebfn mua b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u2026. v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh n\u0103ng v\u1ec1 thu\u1ebf s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho k\u1ebf to\u00e1n vi\u00ean. T\u00ednh n\u0103ng v\u1ec1 thu\u1ebf t\u1ea1o ra s\u1ef1 \u0111\u01a1n gi\u1ea3n, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng l\u1eadp t\u1edd khai theo m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ed9p t\u1edd khai tr\u1ef1c ti\u1ebfp cho c\u01a1 quan thu\u1ebf t\u1eeb ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">l\u00e0 nh\u1eefng t\u00ednh n\u0103ng c\u1ea7n thi\u1ebft v\u00e0 s\u1ebd h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a cho k\u1ebf to\u00e1n vi\u00ean trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u1ec1 thu\u1ebf. Anh\/ch\u1ecb k\u1ebf to\u00e1n vi\u00ean quan t\u00e2m t\u00ecm hi\u1ec3u v\u00e0 tr\u1ea3i nghi\u1ec7m b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<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: 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