{"id":1028,"date":"2017-11-07T11:35:23","date_gmt":"2017-11-07T11:35:23","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=1028"},"modified":"2026-03-27T17:23:47","modified_gmt":"2026-03-27T10:23:47","slug":"huong-dan-cach-tinh-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/luat-lao-dong\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN C\u00c1CH T\u00cdNH THU\u1ebe TNCN N\u0102M 2020"},"content":{"rendered":"\n
\"h\u01b0\u1edbng<\/figure>\n\n\n\n

<\/p>\n\n\n\n

H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN n\u0103m 2020<\/strong> m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (tr\u00ean ho\u1eb7c d\u01b0\u1edbi 3 th\u00e1ng).<\/p>\n\n\n\n

 <\/p>\n\n\n\n

I.X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u00ednh thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng, t\u1ed5ng thu nh\u1eadp ti\u1ec1n c\u00f4ng ti\u1ec1n l\u01b0\u01a1ng tr\u00ean 2.000.000 \u0111 th\u00ec thu\u1ebf TNCN kh\u1ea5u tr\u1eeb 10%, k\u00e8m \u0111i\u1ec1u ki\u1ec7n c\u00f3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

 – \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u01b0\u1eddng \u00e1p d\u1ee5ng cho \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec m\u1ee9c kh\u1ea5u tr\u1eeb l\u00e0 20% tr\u00ean t\u1ed5ng thu nh\u1eadn ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n\n\n\n

– \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn d\u00e0nh cho c\u00e1 nh\u00e2n c\u00f3 k\u00fd H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean.<\/p>\n\n\n\n

 <\/p>\n\n\n\n

B\u1eadc thu\u1ebf<\/strong> (1)<\/strong><\/td>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/strong> (tri\u1ec7u \u0111\u1ed3ng)<\/strong> (2)<\/strong><\/td>Thu\u1ebf su\u1ea5t (%)<\/strong> (3)<\/strong><\/td>C\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong> (4)<\/strong><\/td><\/tr>
1<\/td>\u0110\u1ebfn 5<\/td>5<\/td>Thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT) x 5%<\/td><\/tr>
2<\/td>Tr\u00ean 5 \u0111\u1ebfn 10<\/td>10<\/td>TNTT x 10% – 250.000 \u0111<\/td><\/tr>
3<\/td>Tr\u00ean 10 \u0111\u1ebfn 18<\/td>15<\/td>TNTT x 15% – 750.000 \u0111<\/td><\/tr>
4<\/td>Tr\u00ean 18 \u0111\u1ebfn 32<\/td>20<\/td>TNTT x 20% – 1.650.000 \u0111<\/td><\/tr>
5<\/td>Tr\u00ean 32 \u0111\u1ebfn 52<\/td>25<\/td>TNTT x 25% – 3.250.000 \u0111<\/td><\/tr>
6<\/td>Tr\u00ean 52 \u0111\u1ebfn 80<\/td>30<\/td>TNTT x 30% – 5.850.000 \u0111<\/td><\/tr>
7<\/td>Tr\u00ean 80<\/td>35<\/td>TNTT x 35% – 9.850.000 \u0111<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

(Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC)<\/p>\n\n\n\n

 <\/p>\n\n\n\n

II.C\u00c1CH T\u00cdNH THU\u1ebe TNCN \u0110\u1ed0I V\u1edaI H\u1ee2P \u0110\u1ed2NG LAO \u0110\u1ed8NG TR\u00caN 3 TH\u00c1NG<\/strong><\/p>\n\n\n\n

 <\/p>\n\n\n\n

Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN x Thu\u1ebf su\u1ea5t (%)<\/strong><\/p>\n\n\n\n

 <\/p>\n\n\n\n

Trong \u0111\u00f3:<\/p>\n\n\n\n

Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN = T\u1ed5ng thu nh\u1eadp(1)<\/rt><\/ruby> \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m(2)<\/rt><\/ruby> + C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb(3)<\/rt><\/ruby> + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf(4)<\/rt><\/ruby>)<\/em><\/p>\n\n\n\n

 <\/p>\n\n\n\n

1. T\u1ed5ng thu nh\u1eadp<\/strong> l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi tr\u1ea3 bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, th\u00f9 lao, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p…<\/p>\n\n\n\n

2. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/strong> b\u1eaft bu\u1ed9c theo t\u1ef7 l\u1ec7: BHXH (8%), BHYT (1,5%), BHTN (1%).<\/p>\n\n\n\n

3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/strong><\/p>\n\n\n\n

– Gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n\n\n\n

+ \u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. (Ph\u1ea3i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh).<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n\n\n\n

 4. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong> bao g\u1ed3m:<\/p>\n\n\n\n

– Ti\u1ec1n \u0103n gi\u1eefa ca kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\/th\u00e1ng.<\/p>\n\n\n\n

 V\u00ed d\u1ee5: N\u1ebfu b\u1ea1n \u0111\u01b0\u1ee3c ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n l\u00e0 750.000 \u0111\/th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n 730.000\u0111, c\u00f2n 750.000 – 730.000 = 20.000 s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/em><\/p>\n\n\n\n

 <\/p>\n\n\n\n

 – Chi ph\u00ed ph\u1ee5 c\u1ea5p trang ph\u1ee5c kh\u00f4ng h\u01a1n 5.000.000 \u0111\/n\u0103m (Mi\u1ec5n to\u00e0n b\u1ed9 n\u1ebfu chi b\u1eb1ng hi\u1ec7n v\u1eadt)<\/p>\n\n\n\n

V\u00ed d\u1ee5: N\u1ebfu b\u1ea1n nh\u1eadn ti\u1ec1n ph\u1ee5 c\u1ea5p trang ph\u1ee5c l\u00e0 4.900.000\u0111\/n\u0103m\/ng\u01b0\u1eddi th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9<\/em><\/p>\n\n\n\n

           N\u1ebfu b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c 5.200.000\u0111\/n\u0103m\/ng\u01b0\u1eddi th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n 5.000.000, c\u00f2n 200.000\u0111 s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/em><\/p>\n\n\n\n

 <\/p>\n\n\n\n

– Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n x\u0103ng, ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed (theo Quy ch\u1ebf t\u00e0i ch\u00ednh\/Quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty).<\/p>\n\n\n\n

 <\/p>\n\n\n\n

– Thu nh\u1eadp l\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9, l\u1ec5, ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n ti\u1ec1n c\u00f4ng so v\u1edbi ng\u00e0y th\u01b0\u1eddng<\/p>\n\n\n\n

 V\u00ed d\u1ee5: B\u1ea1n ng\u00e0y l\u00e0m \u0111\u01b0\u1ee3c 50.000\u0111\/gi\u1edd nh\u01b0ng l\u00e0m th\u00eam ban \u0111\u00eam \u0111\u01b0\u1ee3c 70.000\u0111\/gi\u1edd th\u00ec 70.000 \u2013 50.000 = 20.000\u0111 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/em><\/p>\n\n\n\n

 <\/p>\n\n\n\n

 – Ph\u1ee5 c\u1ea5p thu\u00ea nh\u00e0 kh\u00f4ng qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0)…<\/p>\n\n\n\n

 <\/p>\n\n\n\n

 B.  Thu\u1ebf su\u1ea5t<\/strong><\/p>\n\n\n\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC (Xem ph\u1ea7n I. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u00ednh thu\u1ebf TNCN).<\/p>\n\n\n\n

 <\/p>\n\n\n\n

III.C\u00f9ng xem c\u00e1c v\u00ed d\u1ee5 sau \u0111\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN:<\/strong><\/p>\n\n\n\n

V\u00ed d\u1ee5 1<\/strong>: Th\u00e1ng 5\/2020 \u00d4ng A nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n\n\n\n

    \n
  • Ti\u1ec1n l\u01b0\u01a1ng theo ng\u00e0y c\u00f4ng l\u00e0m vi\u1ec7c: 20.000.000 \u0111<\/li>\n\n\n\n
  • Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca: 500.000 \u0111<\/li>\n\n\n\n
  • Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i: 200.000.000 \u0111<\/li>\n<\/ul>\n\n\n\n

          Trong th\u00e1ng n\u00e0y, \u00f4ng A kh\u00f4ng \u0111\u00f3ng g\u00f3p b\u1ea5t c\u1ee9 kho\u1ea3n n\u00e0o li\u00ean quan \u0111\u1ebfn t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o…<\/p>\n\n\n\n

          Ngo\u00e0i ra, \u00f4ng A nu\u00f4i 1 con d\u01b0\u1edbi 18 tu\u1ed5i, \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00f4ng ty.<\/p>\n\n\n\n

                 C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a \u00f4ng A trong th\u00e1ng 5\/2020 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

    1.     T\u1ed5ng thu nh\u1eadp = 20.000.000 \u0111 + 500.000 \u0111 + 200.000 \u0111 = 20.700.000 \u0111<\/strong><\/p>\n\n\n\n

    2.     C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/p>\n\n\n\n

                  BHXH (8%)    = 20.000.000 \u0111 x 8%     =   1.600.000 \u0111<\/p>\n\n\n\n

                  BHYT (1,5%)  = 20.000.000   x 1,5%   =      300.000 \u0111<\/p>\n\n\n\n

     BHTN (1%)     = 20.000.000   x 1%      =      200.000 \u0111<\/p>\n\n\n\n

    _______________________________________________________<\/p>\n\n\n\n

                                                           T\u1ed5ng =   2.100.000 \u0111<\/strong><\/p>\n\n\n\n

    3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/p>\n\n\n\n

    –  B\u1ea3n th\u00e2n: 11.000.000 \u0111<\/p>\n\n\n\n

    –  1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 4.400.000 \u0111<\/p>\n\n\n\n

    T\u1ed5ng gi\u1ea3m tr\u1eeb: 15.400.000 \u0111<\/p>\n\n\n\n

     <\/p>\n\n\n\n

    4. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n = 500.000 (ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca)<\/p>\n\n\n\n

    V\u1eady, thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT)<\/strong> = T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Gi\u1ea3m tr\u1eeb + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/p>\n\n\n\n

         <\/p>\n\n\n\n

    = 20.700.000 \u0111 \u2013 (2.100.000 \u0111  + 15.400.000 \u0111 + 500.000 \u0111) = 2.700.000 \u0111<\/p>\n\n\n\n

                Suy ra, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00f4ng A thu\u1ed9c b\u1eadc 1 (\u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng)<\/p>\n\n\n\n

    D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c c\u1ed9t th\u1ee9 (4) cho b\u1eadc 1 trong b\u1ea3ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n th\u00ec: <\/p>\n\n\n\n

    S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong> = TNTT x 5% = 2.700.000 \u0111 x 5% = 135.000 \u0111<\/strong><\/p>\n\n\n\n

    T\u1eeb \u0111\u00e2y, c\u0169ng c\u00f3 th\u1ec3 suy ra m\u1ee9c l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u00e0ng th\u00e1ng c\u1ee7a \u00f4ng A l\u00e0:<\/p>\n\n\n\n

    S\u1ed1 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn<\/strong> = T\u1ed5ng thu nh\u1eadp<\/strong> \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Thu\u1ebf TNCN)<\/strong><\/p>\n\n\n\n

           = 20.700.000 \u0111 \u2013 (2.100.000 \u0111 + 135.000 \u0111) = 18.465.000 \u0111<\/p>\n\n\n\n

    V\u00ed d\u1ee5 2<\/strong>: Th\u00e1ng 6\/2020, \u00d4ng M nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u01b0 sau:<\/p>\n\n\n\n

    o   L\u01b0\u01a1ng theo ng\u00e0y c\u00f4ng l\u00e0m vi\u1ec7c: 50.000.000 \u0111<\/p>\n\n\n\n

    o   Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca: 500.000 \u0111<\/p>\n\n\n\n

    o   Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i: 200.000 \u0111<\/p>\n\n\n\n

          Trong th\u00e1ng n\u00e0y, \u00f4ng M kh\u00f4ng \u0111\u00f3ng g\u00f3p b\u1ea5t c\u1ee9 kho\u1ea3n n\u00e0o li\u00ean quan \u0111\u1ebfn t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o…<\/p>\n\n\n\n

                 Ngo\u00e0i ra, \u00f4ng M nu\u00f4i 2 con d\u01b0\u1edbi 18 tu\u1ed5i, \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00f4ng ty.<\/p>\n\n\n\n

                 C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a \u00f4ng M trong th\u00e1ng 6\/2020 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n

    1.     T\u1ed5ng thu nh\u1eadp = 50.000.000 \u0111 + 500.000 \u0111 + 200.000 \u0111 = 50.700.000 \u0111<\/strong><\/p>\n\n\n\n

    2.     C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m:<\/p>\n\n\n\n

    + M\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH, BHYT = 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf = 20 x 1.490.000 \u0111 = 29.800.000 \u0111<\/p>\n\n\n\n

                                                                                (T\u1eeb 1\/7\/2018<\/strong> = 20 x 1.390.000 \u0111 = 27.800.000 \u0111)<\/p>\n\n\n\n

     <\/p>\n\n\n\n

    + M\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHTN = 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng = 2= 20 x 4.420.000 \u0111 = 88.400.000 \u0111 (v\u01b0\u1ee3t m\u1ee9c l\u01b0\u01a1ng c\u1ee7a \u00f4ng M, n\u00ean t\u00ednh theo m\u1ee9c l\u01b0\u01a1ng l\u00e0 50.000.000 \u0111)<\/p>\n\n\n\n

    BHXH (8%)   = 29.800.000 \u0111 x 8%      = 2.384.000 \u0111<\/p>\n\n\n\n

    BHYT (1,5%) = 29.800.000 \u0111 x 1,5%   = 447.000 \u0111<\/p>\n\n\n\n

    BHTN (1%)    = 50.000.000 \u0111 x 1%      =   500.000 \u0111<\/p>\n\n\n\n

    _______________________________________________________<\/p>\n\n\n\n

                                 T\u1ed5ng =  3.331.000 \u0111<\/p>\n\n\n\n

     <\/p>\n\n\n\n

    3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/p>\n\n\n\n

    – B\u1ea3n th\u00e2n: 11.000.000 \u0111<\/p>\n\n\n\n

    – 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 2 x 4.400.000 \u0111 = 8.800.000 \u0111<\/p>\n\n\n\n

    T\u1ed5ng gi\u1ea3m tr\u1eeb: 19.800.000 \u0111<\/p>\n\n\n\n

     <\/p>\n\n\n\n

    4. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n = 500.000 \u0111 (ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca)<\/p>\n\n\n\n

        V\u1eady, thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT)<\/strong> = T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Gi\u1ea3m tr\u1eeb + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/p>\n\n\n\n

    = 50.700.000 \u0111 \u2013 (2.970.000 \u0111 + 16.200.000 \u0111 + 500.000 \u0111) = 31.030.000 \u0111<\/strong><\/p>\n\n\n\n

    (T\u1eeb 1\/7\/2018<\/strong> = 50.700.000 \u0111 \u2013 (3.331.000 \u0111 + 19.800.000 \u0111 + 500.000 \u0111) = 27.069.000 \u0111 <\/strong><\/p>\n\n\n\n

    Suy ra, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00f4ng M thu\u1ed9c b\u1eadc 4 (Tr\u00ean 18 \u0111\u1ebfn 32 tri\u1ec7u \u0111\u1ed3ng)<\/p>\n\n\n\n

    D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c c\u1ed9t th\u1ee9 (4) cho b\u1eadc 4 trong b\u1ea3ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n th\u00ec:  <\/p>\n\n\n\n

    S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong> = TNTT x 20% – 1.650.000 = (27.069.000 \u0111 x 20%) \u2013 1.650.000 \u0111 = 3.763.800 \u0111<\/strong><\/p>\n\n\n\n

     <\/p>\n\n\n\n

    T\u1eeb \u0111\u00e2y, c\u0169ng c\u00f3 th\u1ec3 suy ra m\u1ee9c l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u00e0ng th\u00e1ng c\u1ee7a \u00f4ng M l\u00e0:<\/p>\n\n\n\n

     <\/p>\n\n\n\n

    S\u1ed1 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn = T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Thu\u1ebf TNCN)<\/strong><\/p>\n\n\n\n

    = 50.700.000 \u2013 (3.331.000 \u0111 + 3.763.800 \u0111) = 43.605.200 \u0111<\/p>\n\n\n\n

    Hi v\u1ecdng v\u1edbi c\u00e1c h\u01b0\u1edbng d\u1eabn v\u00e0 v\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN n\u0103m 2020 m\u1edbi nh\u1ea5t tr\u00ean \u0111\u00e2y, b\u1ea1n s\u1ebd g\u1eb7p nhi\u1ec1u thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a m\u00ecnh. <\/p>\n\n\n\n

     <\/p>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN n\u0103m 2020 m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p c\u1ee7a c\u00e1c …<\/p>\n","protected":false},"author":58,"featured_media":11180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-1028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-luat-lao-dong"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=1028"}],"version-history":[{"count":3,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1028\/revisions"}],"predecessor-version":[{"id":15736,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/1028\/revisions\/15736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/11180"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=1028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=1028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=1028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}