{"id":8151,"date":"2024-12-13T15:23:07","date_gmt":"2024-12-13T08:23:07","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=8151"},"modified":"2026-03-27T17:21:50","modified_gmt":"2026-03-27T10:21:50","slug":"thue-pit-la-gi-huong-dan-cach-tinh-pit-cho-tung-truong-hop","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/thue-pit-la-gi-huong-dan-cach-tinh-pit-cho-tung-truong-hop","title":{"rendered":"Thu\u1ebf PIT l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh PIT cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p"},"content":{"rendered":"\n

PIT l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n thu quan tr\u1ecdng c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m. V\u1eady thu\u1ebf PIT l\u00e0 g\u00ec<\/strong>? Ai l\u00e0 ng\u01b0\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf PIT? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1c b\u01b0\u1edbc k\u00ea khai thu\u1ebf PIT nh\u01b0 th\u1ebf n\u00e0o? Nh\u1eefng th\u1eafc m\u1eafc li\u00ean quan \u0111\u1ebfn thu\u1ebf PIT s\u1ebd \u0111\u01b0\u1ee3c CareerLink tr\u1ea3 l\u1eddi chi ti\u1ebft d\u01b0\u1edbi \u0111\u00e2y, h\u00e3y c\u00f9ng tham kh\u1ea3o nh\u00e9.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

PIT l\u00e0 g\u00ec?<\/h2>\n\n\n\n
\n

\u201cPIT l\u00e0 t\u1eeb vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh Personal Income Tax c\u00f3 ngh\u0129a l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN).\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n

\u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf tr\u1ef1c thu v\u00e0o Ng\u00e2n s\u00e1ch t\u1eeb c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c sau khi \u0111\u00e3 t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c t\u00ednh thu\u1ebf PIT g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng ng\u00e2n s\u00e1ch, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i<\/p>\n\n\n\n

N\u1ed9p thu\u1ebf PIT l\u00e0 tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u1ed7i ng\u01b0\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc khi c\u00f3 ph\u00e1t sinh thu nh\u1eadp. Theo quy \u0111\u1ecbnh th\u00ec nh\u1eefng ng\u01b0\u1eddi c\u00f3 c\u00e1c kho\u1ea3n thu h\u00e0ng th\u00e1ng t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb th\u00ec s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf PIT.<\/p>\n\n\n\n

S\u1ed1 ti\u1ec1n thu\u1ebf PIT n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n s\u1ebd kh\u00f4ng gi\u1ed1ng nhau b\u1edfi c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN d\u1ef1a v\u00e0o thu nh\u1eadp th\u1ef1c t\u1ebf. Do \u0111\u00f3, ng\u01b0\u1eddi c\u00f3 m\u1ee9c thu nh\u1eadp c\u00e0ng cao th\u00ec s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf PIT s\u1ebd c\u00e0ng l\u1edbn v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. <\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt thu\u1ebf TNCN, c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf PIT s\u1ebd bao g\u1ed3m:<\/p>\n\n\n\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng.<\/p>\n\n\n\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/p>\n\n\n\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ngu\u1ed3n v\u1ed1n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n\n\n\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u1ea3n quy\u1ec1n, ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n\n\n\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/p>\n\n\n\n

Ai ph\u1ea3i n\u1ed9p thu\u1ebf PIT?<\/h2>\n\n\n\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf TNCN \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0o n\u0103m 2012 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf PIT s\u1ebd g\u1ed3m 2 nh\u00f3m sau:<\/p>\n\n\n\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/h3>\n\n\n\n

Nh\u1eefng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN. \u0110\u00e2y l\u00e0 nh\u1eefng lao \u0111\u1ed9ng ng\u01b0\u1eddi Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 nh\u00e0 \u1edf hay nh\u00e0 thu\u00ea, \u0111ang l\u00e0m vi\u1ec7c v\u00e0 sinh s\u1ed1ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean. <\/p>\n\n\n\n

2 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0:<\/p>\n\n\n\n

– Ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean.<\/p>\n\n\n\n

– Ng\u01b0\u1eddi \u0111\u00e3 c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n

C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/h3>\n\n\n\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf PIT l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111ang s\u1ed1ng v\u00e0 l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng qu\u00e1 183 ng\u00e0y.<\/p>\n\n\n\n

M\u1ee9c thu\u1ebf TNCN PIT hi\u1ec7n nay l\u00e0 bao nhi\u00eau?<\/h2>\n\n\n\n

M\u1ee9c thu\u1ebf PIT ph\u1ea3i n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh s\u1ebd t\u00f9y v\u00e0o m\u1ee9c thu nh\u1eadp th\u1ef1c t\u1ebf sau khi \u0111\u00e3 l\u1ea5y t\u1ed5ng thu nh\u1eadp tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb, c\u00e1c kho\u1ea3n kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf (n\u1ebfu c\u00f3). M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/p>\n\n\n\n

– <\/strong>\u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng: M\u1ee9c thu\u1ebf PIT c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Hay n\u00f3i \u0111\u01a1n gi\u1ea3n d\u1ec5 hi\u1ec3u h\u01a1n th\u00ec t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf TNCN c\u00e0ng cao th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t c\u00e0ng cao v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u00e0ng cao.<\/p>\n\n\n\n

Hi\u1ec7n nay m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNCN c\u1ee7a Vi\u1ec7t Nam \u0111\u01b0\u1ee3c chia th\u00e0nh 7 b\u1eadc: 5%, 10%, 15%, 20%, 25%, 30% v\u00e0 35%.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf PIT quy \u0111\u1ecbnh l\u00e0 2% gi\u00e1 tr\u1ecb chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n

 C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf PIT <\/h2>\n\n\n\n

Vi\u1ec7c t\u00ednh thu\u1ebf PIT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng 3 c\u00e1ch t\u01b0\u01a1ng \u1ee9ng v\u1edbi cho 3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau. H\u00e3y c\u00f9ng tham kh\u1ea3o c\u00e1ch t\u00ednh PIT l\u00e0 g\u00ec<\/strong> trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u00e9.<\/p>\n\n\n\n

T\u00ednh thu\u1ebf TNCN (PIT) d\u1ef1a tr\u00ean kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/h3>\n\n\n\n

C\u00e1ch t\u00ednh thu\u1ebf PIT (thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) d\u1ef1a tr\u00ean kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c chia theo 2 c\u00e1ch:<\/p>\n\n\n\n

C\u00e1ch t\u00ednh thu\u1ebf thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n PIT cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa <\/strong><\/p>\n\n\n\n

Theo \u0110i\u1ec1u 7 v\u00e0 9 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 Lu\u1eadt Thu\u1ebf TNCN n\u0103m 2007 th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n PIT cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

Thu\u1ebf PIT = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t<\/strong><\/p>\n\n\n\n

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

Thu nh\u1eadp t\u00ednh thu\u1ebf PIT = Kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf – C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb <\/p>\n\n\n\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf PIT = <\/strong>T\u1ed5ng thu nh\u1eadp ph\u1ea3i t\u00ednh thu\u1ebf – C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n <\/p>\n\n\n\n

M\u1ee9c thu\u1ebf su\u1ea5t PIT: 5%, 10%, 15%, 20%, 25%, 30% v\u00e0 35%.<\/p>\n\n\n\n

C\u00e1ch t\u00ednh thu\u1ebf PIT cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa b\u1eb1ng 2 ph\u01b0\u01a1ng ph\u00e1p: <\/p>\n\n\n\n

a) T\u00ednh thu\u1ebf PIT theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo tr\u00ecnh t\u1ef1:<\/strong><\/p>\n\n\n\n

+ B\u01b0\u1edbc 1: T\u00ednh t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

+ B\u01b0\u1edbc 2: T\u00ednh c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

+ B\u01b0\u1edbc 3: T\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo c\u00f4ng th\u1ee9c <\/p>\n\n\n\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf PIT = T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf PIT – C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n<\/strong><\/p>\n\n\n\n

+ B\u01b0\u1edbc 4: T\u00ednh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh:<\/p>\n\n\n\n

    \n
  • Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/li>\n\n\n\n
  • Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<\/ul>\n\n\n\n

    Ngo\u00e0i ra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf PIT c\u00f2n \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, \u0111\u00f3ng b\u1ea3o hi\u1ec3m, khuy\u1ebfn h\u1ecdc, nh\u00e2n \u0111\u1ea1o.<\/p>\n\n\n\n

    + B\u01b0\u1edbc 5: C\u00f4ng th\u1ee9c t\u00ednh kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf PIT:<\/p>\n\n\n\n

    Thu nh\u1eadp t\u00ednh thu\u1ebf PIT = Thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb <\/strong><\/p>\n\n\n\n

    b) C\u00e1ch t\u00ednh thu\u1ebf PIT theo ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn<\/strong><\/p>\n\n\n\n

    Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN r\u00fat g\u1ecdn l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf PIT \u0111\u01a1n gi\u1ea3n h\u01a1n, ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong b\u1ea3ng sau:<\/p>\n\n\n\n

    B\u1eadc<\/strong><\/td>Thu nh\u1eadp t\u00ednh thu\u1ebf PIT<\/strong><\/td>Thu\u1ebf su\u1ea5t (%)<\/strong><\/td>C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf PIT ph\u1ea3i n\u1ed9p<\/strong><\/td><\/tr>
    C\u00e1ch 1<\/strong><\/td>C\u00e1ch 2<\/strong><\/td><\/tr><\/thead>
    1<\/td>\u0110\u1ebfn 5 tri\u1ec7u<\/td>5<\/td>0 tri\u1ec7u + 5% thu nh\u1eadp t\u00ednh thu\u1ebf PIT<\/td>5% thu nh\u1eadp t\u00ednh thu\u1ebf PIT<\/td><\/tr>
    2<\/td>Tr\u00ean 5 – 10 tri\u1ec7u<\/td>10<\/td>0,25 tri\u1ec7u + 10% thu nh\u1eadp t\u00ednh thu\u1ebf PIT tr\u00ean 5 tri\u1ec7u<\/td>10% thu nh\u1eadp t\u00ednh thu\u1ebf PIT – 0,25 tri\u1ec7u<\/td><\/tr>
    3<\/td>Tr\u00ean 10 – 18 tri\u1ec7u<\/td>15<\/td>0,75 tri\u1ec7u + 15% thu nh\u1eadp t\u00ednh thu\u1ebf PIT tr\u00ean 10 tri\u1ec7u<\/td>15% thu nh\u1eadp t\u00ednh thu\u1ebf PIT – 0,75 tri\u1ec7u<\/td><\/tr>
    4<\/td>Tr\u00ean 18 – 32 tri\u1ec7u<\/td>20<\/td>1,95 tri\u1ec7u + 20% thu nh\u1eadp t\u00ednh thu\u1ebf PIT tr\u00ean 18 tri\u1ec7u<\/td>20% thu nh\u1eadp t\u00ednh thu\u1ebf PIT – 1,65 tri\u1ec7u<\/td><\/tr>
    5<\/td>Tr\u00ean 32 – 52 tri\u1ec7u<\/td>25<\/td>4,75 tri\u1ec7u + 25% thu nh\u1eadp t\u00ednh thu\u1ebf PIT tr\u00ean 32 tri\u1ec7u<\/td>25% thu nh\u1eadp t\u00ednh thu\u1ebf PIT – 3,25 tri\u1ec7u<\/td><\/tr>
    6<\/td>Tr\u00ean 52 – 80 tri\u1ec7u<\/td>30<\/td>9,75 tri\u1ec7u + 30% thu nh\u1eadp t\u00ednh thu\u1ebf PIT tr\u00ean 52 tri\u1ec7u<\/td>30 % thu nh\u1eadp t\u00ednh thu\u1ebf PIT – 5,85 tri\u1ec7u<\/td><\/tr>
    7<\/td>Tr\u00ean 80 tri\u1ec7u<\/td>35<\/td>18,15 tri\u1ec7u + 35% thu nh\u1eadp t\u00ednh thu\u1ebf PIT tr\u00ean 80 tri\u1ec7u<\/td>35% thu\u1ebf PIT – 9,85 tri\u1ec7u<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

    V\u00ed d\u1ee5:<\/strong> M\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ch\u1ecb Trang l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. H\u00e3y t\u00ednh s\u1ed1 thu\u1ebf PIT ph\u1ea3i n\u1ed9p l\u00e0 bao nhi\u00eau?<\/p>\n\n\n\n

    \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf PIT theo c\u00e1ch r\u00fat g\u1ecdn th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1ecb Trang ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0:<\/p>\n\n\n\n

    S\u1ed1 thu\u1ebf PIT ph\u1ea3i n\u1ed9p = 20% x 25 tri\u1ec7u – 1,65 tri\u1ec7u = 3,350 tri\u1ec7u \u0111\u1ed3ng<\/strong><\/p>\n\n\n\n

    C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN (PIT) cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng c\u00f3 H\u0110L\u0110.<\/p>\n\n\n\n

    T\u1ea1i \u0110i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd H\u0110L\u0110 c\u00f3 t\u1ed5ng thu nh\u1eadp 1 l\u1ea7n t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf PIT tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 10% tr\u00ean kho\u1ea3n thu nh\u1eadp (ph\u1ea7n kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi thanh to\u00e1n) tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u00e0m cam k\u1ebft theo M\u1eabu 08\/CK-TNCN n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n\n\n\n

    C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf PIT ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n\n\n\n

    Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p = 10% x T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3<\/strong><\/p>\n\n\n\n

    C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf PIT b\u00e1n \u0111\u1ea5t<\/h3>\n\n\n\n

    T\u1ea1i \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh c\u00e1c t\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p khi b\u00e1n \u0111\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

    Thu\u1ebf PIT ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t x 2%<\/strong><\/p>\n\n\n\n

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

    Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ea5t ph\u1ea3i l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng \u1edf th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n

    C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf PIT khi b\u00e1n nh\u00e0<\/h3>\n\n\n\n

    T\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p khi b\u00e1n nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n

    Thu\u1ebf PIT ph\u1ea3i n\u1ed9p = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 x 2%<\/strong><\/p>\n\n\n\n

    Trong \u0111\u00f3 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 ph\u1ea3i l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng \u1edf th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n

    Nh\u1eefng th\u00f4ng tin li\u00ean quan \u0111\u1ebfn PIT l\u00e0 g\u00ec<\/strong> \u0111\u00e3 \u0111\u01b0\u1ee3c CareerLink gi\u1ea3i \u0111\u00e1p chi ti\u1ebft \u1edf tr\u00ean. Hi v\u1ecdng r\u1eb1ng, b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u v\u00e0 bi\u1ebft c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho m\u00ecnh trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

    Th\u00fay Vui<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    PIT l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n thu quan tr\u1ecdng c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m. V\u1eady thu\u1ebf PIT l\u00e0 g\u00ec? Ai l\u00e0 ng\u01b0\u1eddi ph\u1ea3i …<\/p>\n","protected":false},"author":58,"featured_media":8155,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-8151","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/8151","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=8151"}],"version-history":[{"count":2,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/8151\/revisions"}],"predecessor-version":[{"id":15676,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/8151\/revisions\/15676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/8155"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=8151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=8151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=8151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}