{"id":3546,"date":"2026-04-06T10:24:25","date_gmt":"2026-04-06T03:24:25","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-luong\/?p=3546"},"modified":"2026-04-06T10:24:27","modified_gmt":"2026-04-06T03:24:27","slug":"thue-tncn-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-luong\/thue-tncn-la-gi\/","title":{"rendered":"Thu\u1ebf TNCN L\u00e0 G\u00ec? Kh\u00e1i Ni\u1ec7m, \u0110\u1ed1i T\u01b0\u1ee3ng N\u1ed9p v\u00e0 C\u00e1ch T\u00ednh C\u01a1 B\u1ea3n"},"content":{"rendered":"\n

M\u1ed7i khi nh\u1eadn phi\u1ebfu l\u01b0\u01a1ng, kh\u00f4ng \u00edt ng\u01b0\u1eddi b\u0103n kho\u0103n kho\u1ea3n kh\u1ea5u tr\u1eeb cu\u1ed1i c\u00f9ng ghi “thu\u1ebf TNCN” th\u1ef1c ra l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Personal Income Tax \u2013 PIT)<\/strong> l\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt Thu\u1ebf TNCN 2007 v\u00e0 c\u00e1c l\u1ea7n s\u1eeda \u0111\u1ed5i n\u0103m 2012, 2014. Hi\u1ec3u \u0111\u00fang gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng khai b\u00e1o v\u00e0 tr\u00e1nh ph\u00e1t sinh n\u1ee3 thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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T\u1ed5ng quan:<\/strong><\/p>\n

\u2013 Thu\u1ebf TNCN \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

\u2013 Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 7 b\u1eadc, t\u1eeb 5% \u0111\u1ebfn 35%, \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

\u2013 M\u1ee9c gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb th\u00eam 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng theo Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14.<\/p>\n

\u2013 C\u01a1 quan qu\u1ea3n l\u00fd: T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh); khai b\u00e1o qua ph\u1ea7n m\u1ec1m eTax ho\u1eb7c c\u1ed5ng thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<\/div>\n\n\n\n

1. Thu\u1ebf TNCN l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao ph\u1ea3i n\u1ed9p?<\/h2>\n\n\n\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh v\u00e0o ph\u1ea7n thu nh\u1eadp th\u1ef1c nh\u1eadn c\u1ee7a t\u1eebng ng\u01b0\u1eddi sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh. Kh\u00e1c v\u1edbi thu\u1ebf gi\u00e1n thu (nh\u01b0 VAT \u1ea9n trong gi\u00e1 h\u00e0ng h\u00f3a), thu\u1ebf TNCN ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n, mang nguy\u00ean t\u1eafc “thu nh\u1eadp c\u00e0ng cao, \u0111\u00f3ng g\u00f3p c\u00e0ng nhi\u1ec1u.”<\/p>\n\n\n\n

V\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 l\u00e0 v\u0103n b\u1ea3n g\u1ed1c, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 26\/2012\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 71\/2014\/QH13. 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 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh. \u0110\u00e2y l\u00e0 b\u1ed9 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng m\u00e0 k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n n\u1eafm.<\/p>\n\n\n\n

M\u1ee5c \u0111\u00edch kinh t\u1ebf-x\u00e3 h\u1ed9i c\u1ee7a thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ngu\u1ed3n thu ng\u00e2n s\u00e1ch. Kho\u1ea3n thu\u1ebf n\u00e0y g\u00f3p ph\u1ea7n \u0111i\u1ec1u ti\u1ebft ph\u00e2n ph\u1ed1i thu nh\u1eadp, thu h\u1eb9p kho\u1ea3ng c\u00e1ch gi\u00e0u ngh\u00e8o th\u00f4ng qua c\u01a1 ch\u1ebf l\u0169y ti\u1ebfn \u2014 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf, trong khi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao h\u01a1n \u0111\u00f3ng g\u00f3p t\u1ef7 l\u1ec7 l\u1edbn h\u01a1n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

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“Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a m\u1ed7i c\u00f4ng d\u00e2n \u2014 ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p v\u00e0o ng\u00e2n s\u00e1ch, v\u00e0 quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c h\u01b0\u1edfng h\u1ea1 t\u1ea7ng, d\u1ecbch v\u1ee5 c\u00f4ng t\u1eeb ch\u00ednh ngu\u1ed3n thu \u0111\u00f3.” \u2014 T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<\/blockquote>\n\n\n\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN<\/h2>\n\n\n\n

Lu\u1eadt Thu\u1ebf TNCN chia \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf th\u00e0nh hai nh\u00f3m ch\u00ednh, v\u1edbi ngh\u0129a v\u1ee5 v\u00e0 ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c nhau.<\/p>\n\n\n\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong> l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed: c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, ho\u1eb7c c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa v\u00e0 thu\u00ea nh\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean). Nh\u00f3m n\u00e0y n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>\n\n\n\n

C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong> ch\u1ec9 n\u1ed9p thu\u1ebf tr\u00ean ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 20% \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u2014 kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn.<\/p>\n\n\n\n

Ngo\u00e0i hai nh\u00f3m tr\u00ean, c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/p>\n\n\n\n

\u2013 Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y v\u1eabn thu\u1ed9c di\u1ec7n kh\u00f4ng c\u01b0 tr\u00fa v\u00e0 ch\u1ecbu m\u1ee9c 20% thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n

\u2013 Ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ti\u00eau ch\u00ed 183 ng\u00e0y.<\/p>\n\n\n\n

\u2013 C\u00e1 nh\u00e2n kinh doanh (h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0) n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai t\u00f9y doanh thu.<\/p>\n\n\n\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u01b0 c\u00e1ch c\u01b0 tr\u00fa\/kh\u00f4ng c\u01b0 tr\u00fa \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Nh\u1eefng ai l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u0111\u1eb7c bi\u1ec7t c\u1ea7n n\u1eafm r\u00f5 \u0111i\u1ec3m n\u00e0y \u0111\u1ec3 t\u01b0 v\u1ea5n \u0111\u00fang cho kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e2n s\u1ef1 c\u00f4ng ty.<\/p>\n\n\n\n

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L\u01b0u \u00fd:<\/strong><\/p>\n

Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u ch\u1ecbu thu\u1ebf TNCN. Lu\u1eadt quy \u0111\u1ecbnh nhi\u1ec1u kho\u1ea3n mi\u1ec5n thu\u1ebf nh\u01b0: ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam ho\u1eb7c ng\u00e0y l\u1ec5 (ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ng\u00e0y th\u01b0\u1eddng), ti\u1ec1n th\u01b0\u1edfng t\u1eeb gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf, h\u1ecdc b\u1ed5ng, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf duy nh\u1ea5t. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n \u0111\u1ecdc k\u1ef9 danh s\u00e1ch mi\u1ec5n thu\u1ebf t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNCN tr\u01b0\u1edbc khi khai b\u00e1o.<\/p>\n<\/div>\n\n\n\n

3. C\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/h2>\n\n\n\n

Lu\u1eadt Thu\u1ebf TNCN ph\u00e2n lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00e0nh 10 nh\u00f3m. Trong th\u1ef1c t\u1ebf, ba nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111i l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng g\u1ed3m:<\/p>\n\n\n\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong> \u2014 \u0111\u00e2y l\u00e0 nh\u00f3m chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn nh\u1ea5t, bao g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p (tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n), th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, th\u00f9 lao h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Nh\u00f3m n\u00e0y \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 7 b\u1eadc.<\/p>\n\n\n\n

Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/strong> \u2014 l\u00e3i ti\u1ebft ki\u1ec7m v\u01b0\u1ee3t m\u1ee9c mi\u1ec5n thu\u1ebf, c\u1ed5 t\u1ee9c t\u1eeb \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, l\u00e3i tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p (tr\u1eeb tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7). Thu\u1ebf su\u1ea5t th\u01b0\u1eddng l\u00e0 5%.<\/p>\n\n\n\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong> \u2014 \u00e1p d\u1ee5ng 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng khi ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf (v\u00ed d\u1ee5: kh\u00f4ng ph\u1ea3i nh\u00e0 \u1edf duy nh\u1ea5t ho\u1eb7c th\u1eddi gian s\u1edf h\u1eefu d\u01b0\u1edbi 2 n\u0103m).<\/p>\n\n\n\n

Ngo\u00e0i ra c\u00f2n c\u00e1c nh\u00f3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, th\u1eeba k\u1ebf v\u00e0 qu\u00e0 t\u1eb7ng \u2014 m\u1ed7i lo\u1ea1i c\u00f3 thu\u1ebf su\u1ea5t ri\u00eang bi\u1ec7t t\u1eeb 0,1% \u0111\u1ebfn 10%.<\/p>\n\n\n\n

Lo\u1ea1i thu nh\u1eadp<\/th>Thu\u1ebf su\u1ea5t<\/th>Ghi ch\u00fa<\/th><\/tr>
Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa)<\/td>5% \u2013 35% (l\u0169y ti\u1ebfn 7 b\u1eadc)<\/td>Sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 BHXH<\/td><\/tr>
Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa)<\/td>20% (c\u1ed1 \u0111\u1ecbnh)<\/td>Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/td><\/tr>
\u0110\u1ea7u t\u01b0 v\u1ed1n (c\u1ed5 t\u1ee9c, l\u00e3i vay)<\/td>5%<\/td>Tr\u00ean ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c<\/td><\/tr>
Chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>2%<\/td>Tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td><\/tr>
Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/td>0,1%<\/td>Tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed7i l\u1ea7n<\/td><\/tr>
Tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/td>10%<\/td>Tr\u00ean ph\u1ea7n v\u01b0\u1ee3t 10 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4. C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/h2>\n\n\n\n

V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n

B\u01b0\u1edbc 1:<\/strong> X\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong th\u00e1ng (l\u01b0\u01a1ng + ph\u1ee5 c\u1ea5p t\u00ednh thu\u1ebf + th\u01b0\u1edfng n\u1ebfu c\u00f3).<\/p>\n\n\n\n

B\u01b0\u1edbc 2:<\/strong> Tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (BHXH 8%, BHYT 1,5%, BHTN 1% = t\u1ed5ng 10,5% l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m).<\/p>\n\n\n\n

B\u01b0\u1edbc 3:<\/strong> Tr\u1eeb gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u2014 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n; 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd (theo Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 7\/2020).<\/p>\n\n\n\n

B\u01b0\u1edbc 4:<\/strong> \u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn 7 b\u1eadc l\u00ean ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf c\u00f2n l\u1ea1i.<\/p>\n\n\n\n

V\u00ed d\u1ee5 minh h\u1ecda:<\/strong> Nh\u00e2n vi\u00ean A c\u00f3 l\u01b0\u01a1ng gross 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, \u0111\u0103ng k\u00fd 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u00ean m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m t\u1ed1i \u0111a (29,8 tri\u1ec7u \u00d7 10,5% = 3,13 tri\u1ec7u).<\/p>\n\n\n\n

\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf: 25.000.000 \u2013 3.130.000 = 21.870.000 \u0111\u1ed3ng<\/p>\n\n\n\n

\u2013 Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n: 11.000.000 \u0111\u1ed3ng<\/p>\n\n\n\n

\u2013 Gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4.400.000 \u0111\u1ed3ng<\/p>\n\n\n\n

\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf: 21.870.000 \u2013 11.000.000 \u2013 4.400.000 = 6.470.000 \u0111\u1ed3ng<\/p>\n\n\n\n

\u2013 B\u1eadc 1 (\u0111\u1ebfn 5 tri\u1ec7u): 5.000.000 \u00d7 5% = 250.000 \u0111\u1ed3ng<\/p>\n\n\n\n

\u2013 B\u1eadc 2 (1.470.000 c\u00f2n l\u1ea1i): 1.470.000 \u00d7 10% = 147.000 \u0111\u1ed3ng<\/p>\n\n\n\n

\u2013 T\u1ed5ng thu\u1ebf TNCN: 397.000 \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/p>\n\n\n\n

Nh\u1eefng ai l\u00e0m c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf h\u1eb1ng n\u0103m c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a> <\/em><\/strong>tr\u00ean s\u00e0n tuy\u1ec3n d\u1ee5ng CareerLink \u0111\u1ec3 n\u1eafm b\u1eaft y\u00eau c\u1ea7u th\u1ef1c t\u1ebf t\u1eeb nh\u00e0 tuy\u1ec3n d\u1ee5ng trong l\u0129nh v\u1ef1c n\u00e0y.<\/p>\n\n\n\n

5. Quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/h2>\n\n\n\n

N\u1ed9p thu\u1ebf h\u00e0ng th\u00e1ng qua kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 k\u1ebft th\u00fac ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m. Quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 b\u01b0\u1edbc ng\u01b0\u1eddi lao \u0111\u1ed9ng (ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ea1i di\u1ec7n) x\u00e1c nh\u1eadn l\u1ea1i t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m, t\u1ed5ng thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, v\u00e0 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba\/thi\u1ebfu so v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n\n\n\n

Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n th\u01b0\u1eddng l\u00e0 ng\u00e0y 31\/3 n\u0103m sau cho c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n, ho\u1eb7c ng\u00e0y 31\/3 cho t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9p thay. H\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n qua ph\u1ea7n m\u1ec1m eTax (\u1ee9ng d\u1ee5ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf), c\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng tr\u1ef1c tuy\u1ebfn, ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i trong n\u0103m, ho\u1eb7c thu nh\u1eadp t\u1eeb m\u1ed9t ngu\u1ed3n nh\u01b0ng ch\u1ee7 s\u1edf d\u1ee5ng kh\u00f4ng kh\u1ea5u tr\u1eeb \u0111\u1ee7, \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 t\u1ef1 quy\u1ebft to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu n\u1ed9p th\u1eeba thu\u1ebf do \u0111\u01b0\u1ee3c t\u0103ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1eefa n\u0103m ho\u1eb7c thu nh\u1eadp th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n d\u1ef1 ki\u1ebfn, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n xin ho\u00e0n thu\u1ebf \u2014 m\u1ed9t quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n n\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 khai b\u00e1o trung th\u1ef1c.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean:<\/strong><\/p>\n

Tr\u01b0\u1edbc th\u00e1ng 12 h\u00e0ng n\u0103m, h\u00e3y r\u00e0 so\u00e1t l\u1ea1i s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd, t\u1ed5ng thu nh\u1eadp t\u1eeb t\u1ea5t c\u1ea3 ngu\u1ed3n, v\u00e0 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb. N\u1ebfu l\u00e0m nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng song song ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ef1 do (freelance), ch\u1ee7 \u0111\u1ed9ng t\u1ef1 quy\u1ebft to\u00e1n s\u1ebd gi\u00fap tr\u00e1nh b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 l\u00e3i su\u1ea5t n\u1ee3 thu\u1ebf ph\u00e1t sinh sau thanh tra. Ph\u1ea7n m\u1ec1m eTax c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u1ed7 tr\u1ee3 khai quy\u1ebft to\u00e1n tr\u1ef1c tuy\u1ebfn mi\u1ec5n ph\u00ed.<\/p>\n<\/div>\n\n\n\n

Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00f3ng th\u1eeba \u2014 t\u00ecm hi\u1ec3u th\u00eam ho\u00e0n thu\u1ebf l\u00e0 g\u00ec<\/a><\/em><\/strong> \u0111\u1ec3 bi\u1ebft \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

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

1. Thu nh\u1eadp bao nhi\u00eau th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf TNCN?<\/em><\/strong><\/p>\n\n\n\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0m c\u00f4ng \u0103n l\u01b0\u01a1ng b\u1eaft \u0111\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf khi thu nh\u1eadp t\u00ednh thu\u1ebf (sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c) v\u01b0\u1ee3t qu\u00e1 0 \u0111\u1ed3ng. N\u1ebfu ch\u1ec9 t\u00ednh gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m kho\u1ea3ng 10,5%, ng\u01b0\u1eddi \u0111\u1ed9c th\u00e2n ch\u01b0a c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd b\u1eaft \u0111\u1ea7u ch\u1ecbu thu\u1ebf khi thu nh\u1eadp gross t\u1eeb kho\u1ea3ng 13\u201314 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean t\u00f9y m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/p>\n\n\n\n

2. C\u00f3 bao nhi\u00eau b\u1eadc thu\u1ebf TNCN v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t t\u1eebng b\u1eadc l\u00e0 bao nhi\u00eau?<\/em><\/strong><\/p>\n\n\n\n

Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn g\u1ed3m 7 b\u1eadc: B\u1eadc 1 \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng ch\u1ecbu 5%; B\u1eadc 2 t\u1eeb 5\u201310 tri\u1ec7u ch\u1ecbu 10%; B\u1eadc 3 t\u1eeb 10\u201318 tri\u1ec7u ch\u1ecbu 15%; B\u1eadc 4 t\u1eeb 18\u201332 tri\u1ec7u ch\u1ecbu 20%; B\u1eadc 5 t\u1eeb 32\u201352 tri\u1ec7u ch\u1ecbu 25%; B\u1eadc 6 t\u1eeb 52\u201380 tri\u1ec7u ch\u1ecbu 30%; B\u1eadc 7 tr\u00ean 80 tri\u1ec7u ch\u1ecbu 35%. M\u1ed7i b\u1eadc ch\u1ec9 \u00e1p thu\u1ebf su\u1ea5t \u0111\u00f3 l\u00ean ph\u1ea7n thu nh\u1eadp r\u01a1i v\u00e0o b\u1eadc \u0111\u00f3, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9.<\/p>\n\n\n\n

3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u1edf \u0111\u00e2u?<\/em><\/strong><\/p>\n\n\n\n

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ed9p tr\u1ef1c ti\u1ebfp cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n\/nh\u00e2n s\u1ef1 t\u1ea1i c\u00f4ng ty \u0111ang l\u00e0m vi\u1ec7c, k\u00e8m gi\u1ea5y t\u1edd ch\u1ee9ng minh quan h\u1ec7 (khai sinh, s\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng). N\u1ebfu t\u1ef1 quy\u1ebft to\u00e1n, n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c qua c\u1ed5ng d\u1ecbch v\u1ee5 c\u00f4ng eTax. M\u1ee9c gi\u1ea3m tr\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb th\u00e1ng \u0111\u0103ng k\u00fd.<\/p>\n\n\n\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> kh\u00f4ng \u0111\u01a1n gi\u1ea3n ch\u1ec9 l\u00e0 kho\u1ea3n tr\u1eeb v\u00e0o l\u01b0\u01a1ng h\u00e0ng th\u00e1ng \u2014 \u0111\u00e2y l\u00e0 c\u01a1 ch\u1ebf ph\u00e1p l\u00fd ph\u1ea3n \u00e1nh m\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ee7a t\u1eebng ng\u01b0\u1eddi v\u00e0o ng\u00e2n s\u00e1ch qu\u1ed1c gia d\u1ef1a tr\u00ean n\u0103ng l\u1ef1c thu nh\u1eadp. Hi\u1ec3u r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p, lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf, bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 quy tr\u00ecnh quy\u1ebft to\u00e1n gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n, tr\u00e1nh r\u1ee7i ro khai sai v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p ph\u00e1p. C\u1eadp nh\u1eadt v\u0103n b\u1ea3n g\u1ed1c t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 th\u00f3i quen c\u1ea7n thi\u1ebft trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thu\u1ebf thay \u0111\u1ed5i theo t\u1eebng giai \u0111o\u1ea1n.<\/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\n\n\n

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

M\u1ed7i khi nh\u1eadn phi\u1ebfu l\u01b0\u01a1ng, kh\u00f4ng \u00edt ng\u01b0\u1eddi b\u0103n kho\u0103n kho\u1ea3n kh\u1ea5u tr\u1eeb cu\u1ed1i c\u00f9ng ghi “thu\u1ebf TNCN” th\u1ef1c ra l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh …<\/p>\n","protected":false},"author":58,"featured_media":3562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[56],"class_list":["post-3546","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\/3546","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=3546"}],"version-history":[{"count":1,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3546\/revisions"}],"predecessor-version":[{"id":3563,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3546\/revisions\/3563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/media\/3562"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/media?parent=3546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/categories?post=3546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-luong\/wp-json\/wp\/v2\/tags?post=3546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}