{"id":190,"date":"2021-03-30T10:38:39","date_gmt":"2021-03-30T03:38:39","guid":{"rendered":"http:\/\/kthtx.vn\/?p=190"},"modified":"2021-03-30T10:38:39","modified_gmt":"2021-03-30T03:38:39","slug":"quyet-toan-thue-tncn-nam-2020","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/03\/30\/quyet-toan-thue-tncn-nam-2020\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020"},"content":{"rendered":"\n<p>Ng\u00e0y 12\/3\/2021, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Quy\u1ebft to\u00e1n thu\u1ebf TNCN, trong \u0111\u00f3 l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>I. \u0110\u1ed0I T\u01af\u1ee2NG PH\u1ea2I QUY\u1ebeT TO\u00c1N THU\u1ebe<\/strong><\/p>\n\n\n\n<p><strong>1. \u0110\u1ed1i v\u1edbi c<\/strong><strong>\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan Thu\u1ebf<\/strong><\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec n\u0103m quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n 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 khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p>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 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay m\u00e0 ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf &nbsp;TNCN cho t\u1ed5 ch\u1ee9c v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn k\u00ea khai th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 thu nh\u1eadp \u0111\u00f3 t\u1ea1i h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 kh\u00f4ng t\u1ed5ng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed5ng tr\u1edf xu\u1ed1ng. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP th\u00ec kh\u00f4ng x\u1eed l\u00fd h\u1ed3i t\u1ed1.<\/p>\n\n\n\n<p>&nbsp; Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi do t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf TNCN theo \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3 v\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp m\u1edbi thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p><strong>3. \u0110\u1ed1i v\u1edbi <\/strong><strong>\u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;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 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi do t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c m\u1edbi.<\/li><li>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 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch; \u0111\u1ed3ng th\u1eddi c\u00f3 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 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/li><li>C\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung: \u201c<em>C\u00f4ng ty \u2026 \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0 \u2026. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) \u2026 c\u1ee7a Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-1\/BK-TNCN\u201d<\/em> \u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/li><\/ul>\n\n\n\n<p><strong>II. \u0110\u1ed0I T\u01af\u1ee2NG KH\u00d4NG PH\u1ea2I QUY\u1ebeT TO\u00c1N THU\u1ebe<\/strong><\/p>\n\n\n\n<p><strong>1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan Thu\u1ebf<\/strong><\/p>\n\n\n\n<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>\n\n\n\n<p>&#8211; C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2019 tr\u1edf v\u1ec1 tr\u01b0\u1edbc \u0111\u00e3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP th\u00ec kh\u00f4ng x\u1eed l\u00fd h\u1ed3i t\u1ed1;<\/p>\n\n\n\n<p>&#8211; C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo;<\/p>\n\n\n\n<p>&#8211; 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 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 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 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y;<\/p>\n\n\n\n<p>&#8211; C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/p>\n\n\n\n<p><strong>2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n\n\n\n<p><strong>III. GI\u1ea2M TR\u1eea GIA C\u1ea2NH<\/strong><\/p>\n\n\n\n<p><strong>1. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/p>\n\n\n\n<p>C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 ng\u00e0y 02\/6\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, theo \u0111\u00f3, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i 2012 nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/p>\n\n\n\n<p>&#8211; M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n\n\n\n<p>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf theo m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nhh\u00e2n ph\u1ea3i n\u1ed9p theo m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1&nbsp; 954\/2020\/UBTVQH14 &nbsp;khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2020.<\/p>\n\n\n\n<p><strong>2. Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n u\u1ef7 quy\u1ec1n v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, c\u00f4ng v\u0103n c\u0169ng c\u00f3 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c, n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n k\u00ea khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n\n\n\n<p>Chi ti\u1ebft xem t\u1ea1i t\u00e0i li\u1ec7u \u0111\u00ednh k\u00e8m,<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 12\/3\/2021, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Quy\u1ebft to\u00e1n thu\u1ebf TNCN, trong \u0111\u00f3 l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee5 th\u1ec3 nh\u01b0 sau: I. \u0110\u1ed0I T\u01af\u1ee2NG PH\u1ea2I QUY\u1ebeT TO\u00c1N THU\u1ebe 1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan Thu\u1ebf C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[49],"class_list":["post-190","post","type-post","status-publish","format-standard","hentry","category-ban-tin-thue","tag-thue-thu-nhap-ca-nhan","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=190"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/190\/revisions"}],"predecessor-version":[{"id":191,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/190\/revisions\/191"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}