{"id":3545,"date":"2026-04-06T10:23:35","date_gmt":"2026-04-06T03:23:35","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-luong\/?p=3545"},"modified":"2026-04-06T10:23:36","modified_gmt":"2026-04-06T03:23:36","slug":"quyet-toan-thue-tncn-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-luong\/quyet-toan-thue-tncn-la-gi\/","title":{"rendered":"Quy\u1ebft To\u00e1n Thu\u1ebf TNCN L\u00e0 G\u00ec? To\u00e0n B\u1ed9 Ki\u1ebfn Th\u1ee9c C\u1ea7n Nem"},"content":{"rendered":"\n

Nhi\u1ec1u ng\u01b0\u1eddi \u0111i l\u00e0m \u0111\u1ebfn cu\u1ed1i n\u0103m v\u1eabn ch\u01b0a hi\u1ec3u r\u00f5 m\u00ecnh c\u00f3 ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n hay kh\u00f4ng, v\u00e0 n\u1ebfu c\u00f3 th\u00ec l\u00e0m \u1edf \u0111\u00e2u. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> \u2014 hay c\u00f2n g\u1ecdi l\u00e0 PIT Finalization \u2014 l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ec3 x\u00e1c nh\u1eadn l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m so v\u1edbi s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m n\u00e0y gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng h\u01a1n v\u1edbi t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n m\u1ed7i n\u0103m.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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T\u1ed5ng quan v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/strong><\/p>\n

\u2013 Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 vi\u1ec7c c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p l\u1ea1i s\u1ed1 thu\u1ebf trong c\u1ea3 n\u0103m \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng.<\/p>\n

\u2013 C\u0103n c\u1ee9 ph\u00e1p l\u00fd: Lu\u1eadt Thu\u1ebf TNCN 2007 (s\u1eeda \u0111\u1ed5i b\u1ed5 sung 2012, 2014), Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, Th\u00f4ng t\u01b0 92\/2015\/TT-BTC v\u00e0 Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14.<\/p>\n

\u2013 M\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n: 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; m\u1ee9c gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi.<\/p>\n

\u2013 H\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n: ng\u00e0y cu\u1ed1i th\u00e1ng 3 n\u0103m sau (c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n) ho\u1eb7c cu\u1ed1i th\u00e1ng 3 (doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay).<\/p>\n<\/div>\n\n\n\n

1. Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao c\u1ea7n l\u00e0m?<\/h2>\n\n\n\n

V\u1ec1 b\u1ea3n ch\u1ea5t, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT Finalization) l\u00e0 qu\u00e1 tr\u00ecnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u1ea1i ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u1ea3 m\u1ed9t n\u0103m t\u00ednh thu\u1ebf, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng. Trong su\u1ed1t n\u0103m, doanh nghi\u1ec7p \u2014 v\u1edbi vai tr\u00f2 l\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u2014 c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb l\u01b0\u01a1ng nh\u00e2n vi\u00ean theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNCN 2007 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i. Tuy nhi\u00ean, con s\u1ed1 t\u1ea1m t\u00ednh n\u00e0y ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u1ed5ng thu nh\u1eadp th\u1ef1c nh\u1eadn c\u1ea3 n\u0103m, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb th\u1ef1c t\u1ebf c\u0169ng nh\u01b0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng thu nh\u1eadp gi\u1eefa c\u00e1c th\u00e1ng.<\/p>\n\n\n\n

B\u1edfi v\u1eady, quy\u1ebft to\u00e1n l\u00e0 b\u01b0\u1edbc “ch\u1ed1t s\u1ed5” cu\u1ed1i n\u0103m. K\u1ebft qu\u1ea3 c\u00f3 th\u1ec3 l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i; c\u0169ng c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 v\u00e0 ph\u1ea3i n\u1ed9p th\u00eam ph\u1ea7n c\u00f2n thi\u1ebfu. Theo T\u1ed5ng c\u1ee5c Thu\u1ebf \u2014 B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u00f9y ch\u1ecdn, v\u00e0 vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf.<\/p>\n\n\n\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n\n\n\n

H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00e1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt qua nhi\u1ec1u l\u1ea7n s\u1eeda \u0111\u1ed5i. Lu\u1eadt Thu\u1ebf TNCN ban h\u00e0nh n\u0103m 2007 l\u00e0 n\u1ec1n t\u1ea3ng, sau \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung v\u00e0o n\u0103m 2012 v\u00e0 2014 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf, c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf. Th\u00f4ng t\u01b0 92\/2015\/TT-BTC b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n kinh doanh v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9. G\u1ea7n \u0111\u00e2y nh\u1ea5t, Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00ean m\u1ee9c hi\u1ec7n h\u00e0nh l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n v\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n\n\n\n

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“C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf, kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n thay.” \u2014 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0110i\u1ec1u 16<\/p>\n<\/blockquote>\n\n\n\n

2. Ai ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n v\u00e0 ai \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n?<\/h2>\n\n\n\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng hay nh\u1ea7m l\u1eabn nh\u1ea5t. Kh\u00f4ng ph\u1ea3i ai c\u0169ng ph\u1ea3i t\u1ef1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 quy\u1ebft to\u00e1n \u2014 quy \u0111\u1ecbnh ph\u00e2n chia kh\u00e1 r\u00f5 r\u00e0ng gi\u1eefa tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c t\u1ef1 quy\u1ebft to\u00e1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c t\u1ef1 quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp<\/strong> v\u1edbi C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf:<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai \u0111\u01a1n v\u1ecb tr\u1edf l\u00ean trong c\u00f9ng n\u0103m t\u00ednh thu\u1ebf v\u00e0 t\u1ed5ng thu nh\u1eadp sau gi\u1ea3m tr\u1eeb ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam.<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau khi quy\u1ebft to\u00e1n l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n (kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n).<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i, t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh k\u1ebft h\u1ee3p v\u1edbi l\u01b0\u01a1ng, ho\u1eb7c c\u00e1c ngu\u1ed3n thu nh\u1eadp \u0111\u1eb7c th\u00f9 kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp t\u1eeb ngu\u1ed3n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n

Trong khi \u0111\u00f3, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/strong> cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft to\u00e1n thay bao g\u1ed3m: ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb m\u1ed9t n\u01a1i duy nh\u1ea5t trong n\u0103m, ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau gi\u1ea3m tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p th\u00eam. \u0110i\u1ec1u ki\u1ec7n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n.<\/p>\n\n\n\n

Nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n thu\u1ebf<\/a> <\/em><\/strong>th\u01b0\u1eddng xuy\u00ean ph\u1ea3i x\u1eed l\u00fd c\u1ea3 hai nh\u00f3m n\u00e0y c\u00f9ng l\u00fac v\u00e0o m\u00f9a quy\u1ebft to\u00e1n \u0111\u1ea7u n\u0103m \u2014 \u0111\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao k\u1ef9 n\u0103ng quy\u1ebft to\u00e1n TNCN l\u00e0 y\u00eau c\u1ea7u c\u1ed1t l\u00f5i trong m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a v\u1ecb tr\u00ed k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i h\u1ea7u h\u1ebft doanh nghi\u1ec7p.<\/p>\n\n\n\n

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L\u01b0u \u00fd quan tr\u1ecdng:<\/strong><\/p>\n

N\u1ebfu b\u1ea1n \u0111\u00e3 ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y 31\/12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, b\u1ea1n kh\u00f4ng th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho \u0111\u01a1n v\u1ecb c\u0169 \u2014 b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf (Tax Withholding Certificate) \u2014 t\u1ee9c m\u1eabu 06\/TNCN \u2014 t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u00e0m vi\u1ec7c trong n\u0103m.<\/p>\n<\/div>\n\n\n\n

3. C\u00e1ch t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n<\/h2>\n\n\n\n

\u0110\u1ec3 hi\u1ec3u k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n, c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: Thu nh\u1eadp t\u00ednh thu\u1ebf = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2212 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u2212 B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c \u0111\u00e3 \u0111\u00f3ng<\/strong>.<\/p>\n\n\n\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n (11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u1ee9c 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m), gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi), v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n\n\n\n

B\u1eadc thu\u1ebf<\/th>Thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/th>Thu\u1ebf su\u1ea5t<\/th><\/tr>
B\u1eadc 1<\/td>\u0110\u1ebfn 60 tri\u1ec7u \u0111\u1ed3ng<\/td>5%<\/td><\/tr>
B\u1eadc 2<\/td>Tr\u00ean 60 tri\u1ec7u \u0111\u1ebfn 120 tri\u1ec7u \u0111\u1ed3ng<\/td>10%<\/td><\/tr>
B\u1eadc 3<\/td>Tr\u00ean 120 tri\u1ec7u \u0111\u1ebfn 216 tri\u1ec7u \u0111\u1ed3ng<\/td>15%<\/td><\/tr>
B\u1eadc 4<\/td>Tr\u00ean 216 tri\u1ec7u \u0111\u1ebfn 384 tri\u1ec7u \u0111\u1ed3ng<\/td>20%<\/td><\/tr>
B\u1eadc 5<\/td>Tr\u00ean 384 tri\u1ec7u \u0111\u1ebfn 624 tri\u1ec7u \u0111\u1ed3ng<\/td>25%<\/td><\/tr>
B\u1eadc 6<\/td>Tr\u00ean 624 tri\u1ec7u \u0111\u1ebfn 960 tri\u1ec7u \u0111\u1ed3ng<\/td>30%<\/td><\/tr>
B\u1eadc 7<\/td>Tr\u00ean 960 tri\u1ec7u \u0111\u1ed3ng<\/td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Sau khi t\u00ednh ra t\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p theo bi\u1ec3u l\u0169y ti\u1ebfn 7 b\u1eadc n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng so s\u00e1nh v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb ghi tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. N\u1ebfu \u0111\u00e3 kh\u1ea5u tr\u1eeb nhi\u1ec1u h\u01a1n \u2192 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau. N\u1ebfu kh\u1ea5u tr\u1eeb ch\u01b0a \u0111\u1ee7 \u2192 ph\u1ea3i n\u1ed9p th\u00eam ph\u1ea7n ch\u00eanh l\u1ec7ch. \u0110\u00e2y l\u00e0 logic c\u01a1 b\u1ea3n nh\u1ea5t c\u1ee7a to\u00e0n b\u1ed9 quy tr\u00ecnh quy\u1ebft to\u00e1n.<\/p>\n\n\n\n

4. H\u1ea1n n\u1ed9p, n\u01a1i n\u1ed9p v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/h2>\n\n\n\n

V\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c, quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 nh\u1eefng m\u1ed1c th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ghi nh\u1edb. H\u1ea1n ch\u00f3t \u0111\u1ec3 c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 3 n\u0103m sau n\u0103m t\u00ednh thu\u1ebf \u2014 t\u1ee9c l\u00e0 quy\u1ebft to\u00e1n thu nh\u1eadp n\u0103m 2025 ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 31\/3\/2026. V\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay cho nh\u00e2n vi\u00ean, th\u1eddi h\u1ea1n c\u0169ng l\u00e0 cu\u1ed1i th\u00e1ng 3.<\/p>\n\n\n\n

N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n: n\u1ed9p qua \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, kh\u00f4ng c\u1ea7n \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n t\u1ea1i m\u1ed9t n\u01a1i: n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf ho\u1eb7c Chi c\u1ee5c Thu\u1ebf n\u01a1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp \u0111\u00f3ng tr\u1ee5 s\u1edf, ho\u1eb7c n\u1ed9p tr\u1ef1c tuy\u1ebfn qua c\u1ed5ng thuedientu.gdt.gov.vn b\u1eb1ng ph\u1ea7n m\u1ec1m eTax ho\u1eb7c \u1ee9ng d\u1ee5ng iCanhan.<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n nhi\u1ec1u n\u01a1i: n\u1ed9p t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa), k\u00e8m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1eeb t\u1ea5t c\u1ea3 n\u01a1i l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n

H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n TNCN c\u00e1 nh\u00e2n g\u1ed3m: t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu 02\/QTT-TNCN, ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu c\u00f3), v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (m\u1eabu 06\/TNCN) t\u1eeb n\u01a1i \u0111\u00e3 l\u00e0m vi\u1ec7c. To\u00e0n b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 n\u1ed9p \u0111i\u1ec7n t\u1eed qua C\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia ho\u1eb7c h\u1ec7 th\u1ed1ng eTax c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean t\u1eeb th\u1ef1c t\u1ebf:<\/strong><\/p>\n

H\u00e3y y\u00eau c\u1ea7u ph\u00f2ng k\u1ebf to\u00e1n ho\u1eb7c nh\u00e2n s\u1ef1 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (m\u1eabu 06\/TNCN) ngay t\u1eeb th\u00e1ng 1\u20132 c\u1ee7a n\u0103m sau, \u0111\u1eebng ch\u1edd \u0111\u1ebfn s\u00e1t h\u1ea1n m\u1edbi h\u1ecfi. Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh c\u1ea5p ch\u1ee9ng t\u1eeb ch\u1eadm tr\u1ec5, v\u00e0 n\u1ebfu b\u1ea1n c\u1ea7n t\u1ef1 quy\u1ebft to\u00e1n nhi\u1ec1u n\u01a1i m\u00e0 thi\u1ebfu ch\u1ee9ng t\u1eeb t\u1eeb m\u1ed9t \u0111\u01a1n v\u1ecb, b\u1ea1n s\u1ebd kh\u00f4ng th\u1ec3 ho\u00e0n t\u1ea5t h\u1ed3 s\u01a1 \u0111\u00fang h\u1ea1n.<\/p>\n<\/div>\n\n\n\n

Tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n, b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf TNCN<\/a><\/em><\/strong> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai.<\/p>\n\n\n\n

5. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n

1. Thu nh\u1eadp d\u01b0\u1edbi m\u1ee9c n\u1ed9p thu\u1ebf c\u00f3 c\u1ea7n quy\u1ebft to\u00e1n kh\u00f4ng?<\/em><\/strong><\/p>\n\n\n\n

N\u1ebfu t\u1ed5ng thu nh\u1eadp trong n\u0103m sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng v\u01b0\u1ee3t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf (t\u1ee9c thu nh\u1eadp n\u0103m kh\u00f4ng qu\u00e1 132 tri\u1ec7u \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c), v\u1ec1 nguy\u00ean t\u1eafc kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. Tuy nhi\u00ean n\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m, b\u1ea1n v\u1eabn c\u1ea7n quy\u1ebft to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba \u0111\u00f3.<\/p>\n\n\n\n

2. Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2024 h\u1ea1n cu\u1ed1i l\u00e0 ng\u00e0y n\u00e0o?<\/em><\/strong><\/p>\n\n\n\n

H\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2024 cho c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n l\u00e0 ng\u00e0y 31\/3\/2025. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y 31\/3 r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y, Ch\u1ee7 Nh\u1eadt ho\u1eb7c ng\u00e0y l\u1ec5, h\u1ea1n n\u1ed9p \u0111\u01b0\u1ee3c chuy\u1ec3n sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n\n\n\n

3. N\u1ed9p quy\u1ebft to\u00e1n tr\u1ec5 h\u1ea1n b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/em><\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n tr\u1ec5 t\u1eeb 1\u201330 ng\u00e0y so v\u1edbi h\u1ea1n b\u1ecb ph\u1ea1t t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng; tr\u1ec5 t\u1eeb 31\u201390 ng\u00e0y b\u1ecb ph\u1ea1t t\u1eeb 5 tri\u1ec7u \u0111\u1ebfn 8 tri\u1ec7u \u0111\u1ed3ng; ngo\u00e0i ra c\u00f2n b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3). N\u1ed9p \u0111\u00fang h\u1ea1n l\u00e0 c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro n\u00e0y.<\/p>\n\n\n\n

Hi\u1ec3u r\u00f5 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd \u0111\u00fang h\u1ea1n m\u00e0 c\u00f2n gi\u00fap thu h\u1ed3i l\u1ea1i ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba \u2014 m\u1ed9t kho\u1ea3n kh\u00f4ng nh\u1ecf n\u1ebfu thu nh\u1eadp bi\u1ebfn \u0111\u1ed9ng trong n\u0103m. N\u1eafm v\u1eefng c\u00e1c m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 7 b\u1eadc v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 l\u00e0 ba y\u1ebfu t\u1ed1 then ch\u1ed1t. V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a h\u1ec7 th\u1ed1ng eTax v\u00e0 iCanhan c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, vi\u1ec7c k\u00ea khai tr\u1ef1c tuy\u1ebfn ng\u00e0y c\u00e0ng \u0111\u01a1n gi\u1ea3n h\u01a1n \u2014 kh\u00f4ng c\u00f2n l\u00fd do \u0111\u1ec3 tr\u00ec ho\u00e3n \u0111\u1ebfn ph\u00fat ch\u00f3t.<\/p>\n\n\n\n

Minh An<\/strong><\/p>\n\n\n\n

N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o v\u00e0 t\u1ed5ng h\u1ee3p t\u1eeb c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh; ng\u01b0\u1eddi \u0111\u1ecdc n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi v\u0103n b\u1ea3n g\u1ed1c ho\u1eb7c tham v\u1ea5n chuy\u00ean gia thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/em><\/p>\n\n\n\n

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

Nhi\u1ec1u ng\u01b0\u1eddi \u0111i l\u00e0m \u0111\u1ebfn cu\u1ed1i n\u0103m v\u1eabn ch\u01b0a hi\u1ec3u r\u00f5 m\u00ecnh c\u00f3 ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n hay kh\u00f4ng, v\u00e0 n\u1ebfu c\u00f3 th\u00ec l\u00e0m …<\/p>\n","protected":false},"author":58,"featured_media":3560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[56],"class_list":["post-3545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-che-do-phuc-loi","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/comments?post=3545"}],"version-history":[{"count":1,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3545\/revisions"}],"predecessor-version":[{"id":3561,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3545\/revisions\/3561"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/media\/3560"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/media?parent=3545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/categories?post=3545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/tags?post=3545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}