{"id":114489,"date":"2021-03-29T09:31:32","date_gmt":"2021-03-29T02:31:32","guid":{"rendered":"https:\/\/www.vntrip.vn\/cam-nang\/?p=114489"},"modified":"2021-03-29T09:31:32","modified_gmt":"2021-03-29T02:31:32","slug":"huong-dan-ca-nhan-tu-quyet-toan-thue-tncn-2021-tu-a-z","status":"publish","type":"post","link":"https:\/\/www.vntrip.vn\/cam-nang\/huong-dan-ca-nhan-tu-quyet-toan-thue-tncn-2021-tu-a-z-114489","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2021 t\u1eeb A-Z"},"content":{"rendered":"<div id=\"toc_container\" class=\"toc_transparent no_bullets\"><p class=\"toc_title\">N\u1ed9i dung ch&iacute;nh<\/p><ul class=\"toc_list\"><li><a href=\"#1Thoi_han_ke_khai_thue_TNCN\">1.Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf TNCN<\/a><\/li><li><a href=\"#2_Huong_dan_quyet_toan_thue_TNCN_online\">2. H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN online<\/a><\/li><\/ul><\/div>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p nh\u1eefng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u01b0\u01a1ng hay ti\u1ec1n c\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m: Ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam, hay khi c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ho\u00e0n thu\u1ebf b\u00f9 tr\u1eeb \u1edf k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\n<p>Tuy nhi\u00ean, c\u00f3 m\u1ed9t s\u1ed1 ng\u01b0\u1eddi kh\u00f4ng thu\u1ed9c di\u1ec7n u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i t\u1ef1 k\u00ea khai, quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng kh\u00f4ng hi\u1ec3u r\u00f5 quy tr\u00ecnh, th\u1ee7 t\u1ee5c nh\u01b0 th\u1ebf n\u00e0o? V\u00ec th\u1ebf, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n nh\u1eefng <strong>h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2021<\/strong> chi ti\u1ebft nh\u1ea5t.<\/p>\n<h2><span id=\"1Thoi_han_ke_khai_thue_TNCN\">1.Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf TNCN<\/span><\/h2>\n<p>\u0110\u1ec3 tr\u00e1nh qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u <strong>h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2021<\/strong>, c\u00f3 nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n<p>Theo nh\u01b0 \u0111i\u1ec1u 44 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2019 th\u00ec h\u1ea1n ch\u00f3t n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 4\/2021 \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114491 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn.jpg\" alt=\"C\u1ea7n n\u1eafm r\u00f5 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf TNCN - Ngu\u1ed3n \u1ea3nh: Internet\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn.jpg 1200w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn-768x512.jpg 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn-300x200.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn-390x260.jpg 390w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn-282x188.jpg 282w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn-102x68.jpg 102w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>C\u1ea7n n\u1eafm r\u00f5 th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf TNCN &#8211; Ngu\u1ed3n \u1ea3nh: Internet<\/em><\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf TNCN tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0ng v\u00ec l\u00fd do ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng b\u1ecb \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, c\u0103n c\u1ee9 theo kho\u1ea3n 4 \u0111i\u1ec1u 28 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 3 ho\u1eb7c v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n<h2><span id=\"2_Huong_dan_quyet_toan_thue_TNCN_online\">2. H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN online<\/span><\/h2>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> \u0110\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf TNCN online, \u0111\u1ea7u ti\u00ean b\u1ea1n c\u1ea7n \u0111\u0103ng nh\u1eadp v\u00e0o website c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf <a href=\"https:\/\/canhan.gdt.gov.vn\/ICanhan\/Request?&amp;dse_sessionId=sfbLNiw5OB4__s8JYcrErMO&amp;dse_applicationId=-1&amp;dse_pageId=1&amp;dse_operationName=retailUserLoginProc&amp;dse_errorPage=error_page.jsp&amp;dse_processorState=initial&amp;dse_nextEventName=start\">t\u1ea1i \u0111\u00e2y<\/a>. Ho\u1eb7c t\u1ea3i \u1ee9ng d\u1ee5ng iTaxViewer 1.7.2 v\u1ec1 m\u00e1y t\u00ednh.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ti\u1ebfp \u0111\u1ebfn b\u1ea1n ti\u1ebfn h\u00e0nh \u0111\u0103ng nh\u1eadp d\u1ef1a tr\u00ean m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh v\u00e0 nh\u1eadp m\u00e3 x\u00e1c nh\u1eadn nh\u01b0 tr\u00ean m\u00e0n h\u00ecnh \u0111\u1ec3 ti\u1ebfn h\u00e0nh \u0111\u0103ng nh\u1eadp.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114492 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-1.jpg\" alt=\"\u0110i\u1ec1n th\u00f4ng tin v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u0103ng nh\u1eadp\" width=\"640\" height=\"377\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-1.jpg 426w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-1-300x177.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-1-416x245.jpg 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-1-110x65.jpg 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>\u0110i\u1ec1n th\u00f4ng tin v\u00e0 ti\u1ebfn h\u00e0nh \u0111\u0103ng nh\u1eadp<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ea1i giao di\u1ec7n tr\u00ean m\u00e0n h\u00ecnh, b\u1ea1n ch\u1ecdn v\u00e0o m\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf n\u1eb1m \u1edf ph\u00eda tr\u00ean c\u00f9ng, r\u1ed3i ch\u1ecdn k\u00ea khai tr\u1ef1c tuy\u1ebfn.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> B\u1ea1n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung k\u00ea khai.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114494 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-buoc-3.png\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf tr\u1ef1c tuy\u1ebfn b\u01b0\u1edbc 3\" width=\"640\" height=\"540\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-buoc-3.png 750w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-buoc-3-300x253.png 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-buoc-3-308x260.png 308w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-buoc-3-223x188.png 223w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-buoc-3-81x68.png 81w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf tr\u1ef1c tuy\u1ebfn b\u01b0\u1edbc 3<\/em><\/p>\n<p>T\u1ea1i \u0111\u00e2y, s\u1ebd xu\u1ea5t hi\u1ec7n m\u1ed9t b\u1ea3n k\u00ea khai. B\u1ea1n c\u1ea7n \u0111i\u1ec1n \u0111\u00fang v\u00e0 \u0111\u1ee7 th\u00f4ng tin v\u00e0o c\u00e1c \u00f4 d\u1eef li\u1ec7u nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: b\u1ea1n \u0111i\u1ec1n \u0111\u1ee7 th\u00f4ng tin h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<li>\u0110\u1ecba ch\u1ec9 li\u00ean h\u1ec7: C\u00f3 th\u1ec3 nh\u1eadp \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa ho\u1eb7c \u0111\u1ecba ch\u1ec9 t\u1ea1m tr\u00fa.<\/li>\n<li>\u0110i\u1ec7n tho\u1ea1i li\u00ean l\u1ea1c: L\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n.<\/li>\n<li>\u0110\u1ecba ch\u1ec9 email: \u0110i\u1ec1n \u0111\u00fang \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n.<\/li>\n<li>Ch\u1ecdn t\u1edd khai: B\u1ea1n ch\u1ecdn \u0111\u00fang t\u1edd khai 02\/QTT-TNCN-T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN(TT92\/2015).<\/li>\n<li>Ch\u1ecdn c\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf: Ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ch\u1ecdn cho ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p>Nh\u01b0 tr\u01b0\u1eddng h\u1ee3p minh ho\u1ea1 tr\u00ean h\u00ecnh, ng\u01b0\u1eddi quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 thu nh\u1eadp ph\u00e1t sinh \u1edf 2 n\u01a1i, do \u0111\u00e3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c l\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n. Th\u00ec 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\u00ednh \u1edf th\u1eddi \u0111i\u1ec3m \u0111ang th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, l\u00fac n\u00e0y h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng nh\u1eadn di\u1ec7n c\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n<p>Lo\u1ea1i t\u1edd khai: Ch\u1ecdn t\u1edd khai ch\u00ednh th\u1ee9c.<\/p>\n<p>N\u0103m quy\u1ebft to\u00e1n: 2020.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Sau khi \u0111i\u1ec1n \u0111\u1ee7 th\u00f4ng tin, b\u1ea1n ch\u1ecdn \u201cti\u1ebfp t\u1ee5c\u201d.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> M\u00e0n h\u00ecnh chuy\u1ec3n sang giao di\u1ec7n m\u1edbi l\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>T\u1ea1i giao di\u1ec7n n\u00e0y, b\u1ea1n ti\u1ebfp t\u1ee5c \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng th\u00f4ng tin c\u00f2n thi\u1ebfu nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114499 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-4.jpg\" alt=\"B\u1ea1n ti\u1ebfp t\u1ee5c \u0111i\u1ec1n \u0111\u1ee7 th\u00f4ng tin v\u00e0o v\u00e0o c\u00e1c \u00f4 tr\u1ed1ng\" width=\"640\" height=\"405\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-4.jpg 720w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-4-300x190.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-4-411x260.jpg 411w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-4-297x188.jpg 297w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-4-107x68.jpg 107w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>B\u1ea1n ti\u1ebfp t\u1ee5c \u0111i\u1ec1n \u0111\u1ee7 th\u00f4ng tin v\u00e0o v\u00e0o c\u00e1c \u00f4 tr\u1ed1ng<\/em><\/p>\n<p>T\u1eeb [01] \u0111\u1ebfn [06]: H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 c\u1eadp nh\u1eadt t\u1eeb th\u00f4ng tin tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<p>T\u1eeb [07] \u0111\u1ebfn [08]: B\u1ea1n ch\u1ecdn \u0111\u00fang t\u1ec9nh, th\u00e0nh ph\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb m\u1ee5c 08, r\u1ed3i chuy\u1ec3n qua m\u1ee5c 07 ch\u1ecdn qu\u1eadn huy\u1ec7n bao g\u1ed3m \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa.<\/p>\n<p>[09]: \u0110i\u1ec1n \u0111\u00fang s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (Tr\u01b0\u1eddng n\u00e0y b\u1eaft bu\u1ed9c \u0111i\u1ec1n).<\/p>\n<p>[10]: Fax: Kh\u00f4ng b\u1eaft bu\u1ed9c, c\u00f3 th\u1ec3 \u0111i\u1ec1n ho\u1eb7c \u0111\u1ec3 tr\u1ed1ng.<\/p>\n<p>[11]: \u0110i\u1ec1n \u0111\u1ecba ch\u1ec9 email c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o. (Tr\u01b0\u1eddng n\u00e0y b\u1eaft bu\u1ed9c \u0111i\u1ec1n).<\/p>\n<p>[12]: S\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng (n\u1ebfu c\u00f3). Kh\u00f4ng b\u1eaft bu\u1ed9c, c\u00f3 th\u1ec3 \u0111i\u1ec1n ho\u1eb7c \u0111\u1ec3 tr\u1ed1ng.<\/p>\n<p>[12a]: M\u1edf t\u1ea1i: Ng\u00e2n h\u00e0ng m\u1edf t\u1ea1i \u0111\u00e2u th\u00ec \u0111i\u1ec1n \u0111\u00fang nh\u01b0 tr\u00ean th\u1ebb \u0111\u0103ng k\u00fd.<\/p>\n<p>[13] \u0111\u1ebfn [21]: Th\u00f4ng tin \u0111\u1ea1i l\u00fd thu\u1ebf n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec b\u1ea1n c\u00f3 th\u1ec3 b\u1ecf qua.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114500 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-buoc-5.png\" alt=\"Ho\u00e0n th\u00e0nh nh\u1eefng th\u00f4ng tin t\u1eeb m\u1ee5c 1 \u0111\u1ebfn 31 - Ngu\u1ed3n \u1ea3nh: internet\" width=\"640\" height=\"372\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-buoc-5.png 911w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-buoc-5-768x446.png 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-buoc-5-300x174.png 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-buoc-5-416x242.png 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-buoc-5-110x64.png 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>Ho\u00e0n th\u00e0nh nh\u1eefng th\u00f4ng tin t\u1eeb m\u1ee5c 1 \u0111\u1ebfn 31 &#8211; Ngu\u1ed3n \u1ea3nh: internet<\/em><\/p>\n<p>[22]: T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 nh\u01b0 sau:<\/p>\n<p>[23]: T\u1ed5ng TNCN ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u00f3 ngh\u0129a l\u00e0: T\u1ed5ng c\u00e1c kho\u1ea3ng thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u00e0 c\u1ea3 nh\u1eefng 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 \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1ea1i n\u01b0\u1edbc Vi\u1ec7t Nam. Kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c khu kinh t\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n (n\u1ebfu c\u00f3).<\/p>\n<p>N\u1ebfu nh\u01b0 thu nh\u1eadp ph\u00e1t sinh \u1edf n\u01a1i n\u00e0o th\u00ec c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u1ea7n xu\u1ea5t ch\u1ee9ng t\u1eeb cho c\u00e1 nh\u00e2n, \u0111\u1ec3 c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u1ea5y th\u00f4ng tin thu nh\u1eadp tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y v\u00e0 nh\u1eadp v\u00e0o t\u1edd khai.<\/p>\n<p>V\u00ed d\u1ee5: V\u00e0o n\u0103m 2020, ch\u1ecb Hoa l\u00e0m cho c\u00f4ng ty A t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 5 c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ch\u1ee9ng t\u1eeb l\u00e0 100 tri\u1ec7u, l\u00e0m cho c\u00f4ng ty B t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 12 c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ch\u1ee9ng t\u1eeb l\u00e0 120 tri\u1ec7u. V\u1eady theo nh\u01b0 ch\u1ec9 ti\u00eau s\u1ed1 23 th\u00ec ch\u1ecb Hoa s\u1ebd nh\u1eadp v\u00e0o l\u00e0 220.000.000 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>[24]: T\u1ed5ng TNCT l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m thu\u1ebf: \u0110\u01b0\u1ee3c hi\u1ec3u 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 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n n\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c do qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf, nh\u01b0ng kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n.<\/p>\n<p>[25]: T\u1ed5ng TNCT \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0110\u1ecbnh: \u0110\u00e2y l\u00e0 t\u1ed5ng c\u1ee7a 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 l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n n\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n.<\/p>\n<p>[26]: T\u1ed5ng TNCT ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam: \u0110\u00e2y l\u00e0 t\u1ed5ng c\u1ee7a nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c, c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng nh\u01b0ng ph\u00e1t sinh ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n.<\/p>\n<p>[27]: S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: S\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh sau khi \u0111\u01b0\u1ee3c k\u00ea khai.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114501 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-nguoi-phu0thuoc.jpg\" alt=\"K\u00ea khai th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu c\u00f3\" width=\"640\" height=\"420\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-nguoi-phu0thuoc.jpg 720w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-nguoi-phu0thuoc-300x197.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-nguoi-phu0thuoc-396x260.jpg 396w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-nguoi-phu0thuoc-286x188.jpg 286w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-nguoi-phu0thuoc-104x68.jpg 104w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>K\u00ea khai th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu c\u00f3<\/em><\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, th\u00ec khi \u0111\u1ebfn ph\u1ea7n k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, b\u1ea1n k\u00e9o xu\u1ed1ng \u0111\u1ebfn cu\u1ed1i trang, r\u1ed3i ti\u1ebfp t\u1ee5c ch\u1ecdn m\u1ee5c \u201c02-1\/BK-QTT-TNCN\u201d \u0111\u1ec3 ti\u1ebfp t\u1ee5c k\u00ea khai:<\/p>\n<p>L\u00fac n\u00e0y, h\u1ec7 th\u1ed1ng s\u1ebd chuy\u1ec3n sang m\u1ed9t giao di\u1ec7n m\u1edbi \u0111\u1ec3 b\u1ea1n ti\u1ebfp t\u1ee5c k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Sau khi khai xong, b\u1ea1n ch\u1ecdn \u201ct\u1edd khai\u201d \u0111\u1ec3 quay v\u1ec1 giao di\u1ec7n tr\u01b0\u1edbc l\u00e0 t\u1edd khai \u0111\u1ec3 ti\u1ebfp t\u1ee5c.<\/p>\n<p>[28]: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[29]: Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n c\u00e1 nh\u00e2n: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[30]: Cho nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[31]: T\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o khuy\u1ebfn h\u1ecdc: N\u1ebfu kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng c\u1ea7n \u0111i\u1ec1n. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u00f3ng g\u00f3p cho c\u00e1c t\u1ed5 ch\u1ee9c, nh\u1eefng c\u01a1 s\u1edf nu\u00f4i d\u01b0\u1ee1ng, ch\u0103m s\u00f3c tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi gi\u00e0, neo \u0111\u01a1n, ng\u01b0\u1eddi t\u00e0n t\u1eadt kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a.<\/p>\n<p>C\u00e1c kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>[32]: C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb: \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9 c\u1ea7n tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/p>\n<p>[33]: Kho\u1ea3n \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb: \u0110\u00e2y l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n d\u1ef1a theo th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ed1i \u0111a nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ebd kh\u00f4ng c\u1ea7n \u0111i\u1ec1n v\u00e0o tr\u01b0\u1eddng n\u00e0y.<\/p>\n<p>[34]: T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[35]: T\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u00e1t sinh trong k\u1ef3: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[36]: T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p, \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p trong k\u1ef3: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[37]: \u0110\u00e3 kh\u1ea5u tr\u1eeb: Bao g\u1ed3m t\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n d\u1ef1a v\u00e0o thu\u1ebf su\u1ea5t Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n t\u00ednh trong k\u1ef3 v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb d\u1ef1a v\u00e0o thu\u1ebf su\u1ea5t 10% trong k\u1ef3. C\u0103n c\u1ee9 theo ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114502 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai.png\" alt=\"H\u01b0\u1edbng d\u1eabn k\u00ea khai c\u00e1c m\u1ee5c t\u1eeb 32 - 49 - Ngu\u1ed3n \u1ea3nh: Internet\" width=\"640\" height=\"387\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai.png 931w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-768x464.png 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-300x181.png 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-416x252.png 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/thue-tncn-ke-khai-110x68.png 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>H\u01b0\u1edbng d\u1eabn k\u00ea khai c\u00e1c m\u1ee5c t\u1eeb 32 &#8211; 49 &#8211; Ngu\u1ed3n \u1ea3nh: Internet<\/em><\/p>\n<p>[38]: \u0110\u00e3 t\u1ea1m n\u1ed9p: \u0110\u00e2y l\u00e0 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 \u0111\u00e3 t\u1ea1m n\u1ed9p \u1edf Vi\u1ec7t Nam, s\u1ebd c\u0103n c\u1ee9 theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>[39]: \u0110\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb (n\u1ebfu c\u00f3): \u0110\u00e2y l\u00e0 s\u1ed1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ed1i \u0111a b\u1eb1ng v\u1edbi s\u1ed1 thu\u1ebf n\u1ed9p t\u01b0\u01a1ng \u1ee9ng. Theo t\u1ef7 l\u1ec7 thu nh\u1eadp \u0111\u01b0\u1ee3c nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi so v\u1edbi t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng s\u1ebd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf l\u00e0 [35] x {[26]\/([22] \u2013[25])}x 100%.<\/p>\n<p>[40]: \u0110\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ea1m n\u1ed9p tr\u00f9ng do quy\u1ebft to\u00e1n v\u1eaft n\u0103m: \u0110\u00e2y l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p th\u1ef1c t\u1ebf ph\u00e1t sinh c\u0103n c\u1ee9 theo ch\u1ee9ng t\u1eeb \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0o n\u0103m tr\u01b0\u1edbc.<\/p>\n<p>[41]: T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gi\u1ea3m trong k\u1ef3: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[42]: T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gi\u1ea3m do l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf: M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/p>\n<p>[43]: T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gi\u1ea3m kh\u00e1c: \u0110\u00e2y s\u1ed1 th\u1ec3 m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m do \u0111\u00e3 t\u00ednh \u1edf k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc.<\/p>\n<p>[44]: T\u1ed5ng s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3: V\u1edbi c\u00e1ch t\u00ednh nh\u01b0 sau: M\u1ee5c [44]=[35]-[36]-[41] &gt;= 0 (m\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh).<\/p>\n<p>[45]: T\u1ed5ng s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba trong k\u1ef3: V\u1edbi c\u00e1ch t\u00ednh nh\u01b0 sau: [45] = [35]-[36]-[41] &lt; 0 (M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh).<\/p>\n<p>[46]: T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3: V\u1edbi c\u00e1ch t\u00ednh nh\u01b0 sau: [46]=[47]+[48]: (M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh).<\/p>\n<p>[47]: S\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:\u00a0Khi c\u00f3 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba mu\u1ed1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ho\u00e0n tr\u1ea3 bu\u1ed9c ph\u1ea3i \u0111i\u1ec1n v\u00e0o \u00f4 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 th\u00ec kh\u00f4ng c\u1ea7n nh\u1eadp.<\/p>\n<p>[48]: S\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho kho\u1ea3n ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c: Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb cho c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c (bao g\u1ed3m kho\u1ea3n ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t hay kho\u1ea3n n\u1ee3 ng\u00e2n s\u00e1ch&#8230;) th\u00ec c\u1ea7n ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n<p>[49]: T\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau: V\u1edbi c\u00e1ch t\u00ednh nh\u01b0 sau: [49]=[45]-[46] (M\u1ee5c n\u00e0y h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh).<\/p>\n<p>Sau khi \u0111i\u1ec1n xong c\u00e1c th\u00f4ng tin, b\u1ea1n n\u00ean ki\u1ec3m tra m\u1ed9t l\u1ea7n n\u1eefa, n\u1ebfu c\u1ea3m th\u1ea5y th\u00f4ng tin kh\u00f4ng c\u00f3 g\u00ec sai s\u00f3t th\u00ec ch\u1ecdn v\u00e0o \u201cHo\u00e0n th\u00e0nh k\u00ea khai\u201d.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114503 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn.jpg\" alt=\"Ch\u1ecdn ho\u00e0n th\u00e0nh t\u1edd khai v\u00e0 xu\u1ea5t XML \u0111\u1ec3 ho\u00e0n th\u00e0nh\u00a0\" width=\"640\" height=\"448\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn.jpg 917w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn-768x538.jpg 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn-300x210.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn-371x260.jpg 371w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn-269x188.jpg 269w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/hoan-thnah-to-khai-tncn-97x68.jpg 97w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>Ch\u1ecdn ho\u00e0n th\u00e0nh t\u1edd khai v\u00e0 xu\u1ea5t XML \u0111\u1ec3 ho\u00e0n th\u00e0nh\u00a0<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Ch\u1ecdn k\u1ebft xu\u1ea5t XML.<\/p>\n<p><strong>B\u01b0\u1edbc 8:<\/strong> Ch\u1ecdn n\u1ed9p t\u1edd khai, b\u1ea1n nh\u1eadp \u0111\u00fang m\u00e3 \u0111\u1ec3 x\u00e1c th\u1ef1c n\u1ed9p t\u1edd khai r\u1ed3i ch\u1ecdn ti\u1ebfp t\u1ee5c. L\u00fac n\u00e0y, h\u1ec7 th\u1ed1ng s\u1ebd c\u00f3 th\u00f4ng b\u00e1o n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng.<\/p>\n<p>Sau khi ch\u1ecdn \u201ck\u1ebft xu\u1ea5t XML\u201d h\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi v\u1ec1 file t\u1edd khai \u0111\u01b0\u1ee3c \u0111\u1ecbnh d\u1ea1ng theo XML. B\u1ea1n c\u1ea7n s\u1eed d\u1ee5ng m\u00e1y t\u00ednh c\u00f3 c\u00e0i \u0111\u1eb7t itaxviewer \u0111\u1ec3 m\u1edf file t\u1edd khai n\u00e0y \u1edf d\u1ea1ng XML r\u1ed3i in t\u1edd khai v\u00e0 k\u00fd t\u00ean ng\u01b0\u1eddi k\u00ea khai thu\u1ebf.<\/p>\n<p><img loading=\"lazy\" class=\"size-full wp-image-114504 aligncenter\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/nop-to-khai.png\" alt=\"N\u1ed9p t\u1edd khai theo h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 ho\u00e0n th\u00e0nh - Ngu\u1ed3n \u1ea3nh: Internet\" width=\"640\" height=\"324\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/nop-to-khai.png 725w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/nop-to-khai-300x152.png 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/nop-to-khai-416x211.png 416w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/nop-to-khai-110x56.png 110w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: center;\"><em>N\u1ed9p t\u1edd khai theo h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 ho\u00e0n th\u00e0nh &#8211; Ngu\u1ed3n \u1ea3nh: Internet<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 9:<\/strong> B\u1ea1n \u0111em theo ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, k\u00e8m theo ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1edd khai \u0111\u00e3 in c\u00f3 ch\u1eef k\u1ef9 \u0111\u1ec3 n\u1ed9p t\u1ea1i b\u1ed9 ph\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai.<\/p>\n<p>Hy v\u1ecdng v\u1edbi nh\u1eefng <strong>h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2021<\/strong> theo t\u1eebng danh m\u1ee5c chi ti\u1ebft \u0111\u00e3 gi\u00fap b\u1ea1n d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c t\u1ef1 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c, nh\u1eb1m ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u1ed9i dung ch&iacute;nh1.Th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf TNCN2. H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN online Trong tr\u01b0\u1eddng h\u1ee3p nh\u1eefng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u01b0\u01a1ng hay ti\u1ec1n c\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m: Ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam, hay khi [&hellip;]<\/p>\n","protected":false},"author":114,"featured_media":114491,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[112968],"tags":[113703],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.6 (Yoast SEO v16.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2021 t\u1eeb A-Z - Vntrip.vn<\/title>\n<meta name=\"description\" content=\"Trong tr\u01b0\u1eddng h\u1ee3p 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ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m: Ph\u00e1t sinh\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vntrip.vn\/cam-nang\/huong-dan-ca-nhan-tu-quyet-toan-thue-tncn-2021-tu-a-z-114489\" \/>\n<meta property=\"og:site_name\" content=\"C\u1ea9m nang du l\u1ecbch Vi\u1ec7t Nam\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vntrip\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-29T02:31:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2021\/03\/huong-dan-quyet-toan-thue-tncn.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data1\" content=\"17 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#organization\",\"name\":\"Vntrip Ota\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/vntrip\",\"https:\/\/www.instagram.com\/vntrip.vn\",\"https:\/\/www.linkedin.com\/company\/vntrip-ota\",\"https:\/\/www.youtube.com\/channel\/UC5OXeHadEOiPhs2psjDIpZA\/featured\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#logo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2019\/11\/logo-vntrip-60px.jpg\",\"contentUrl\":\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2019\/11\/logo-vntrip-60px.jpg\",\"width\":136,\"height\":60,\"caption\":\"Vntrip 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