{"id":1519,"date":"2021-03-02T14:02:41","date_gmt":"2021-03-02T07:02:41","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1519"},"modified":"2021-07-27T09:51:31","modified_gmt":"2021-07-27T02:51:31","slug":"duoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/duoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop\/","title":{"rendered":"2 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p"},"content":{"rendered":"<p style=\"text-align: justify;\">S\u1eafp \u0111\u1ebfn th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf, ngo\u00e0i vi\u1ec7c n\u1ed9p thu\u1ebf \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng n\u00ean bi\u1ebft nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (ho\u00e0n thu\u1ebf), v\u00ec n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p s\u1ebd chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-1117\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><strong>2 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n<p style=\"text-align: justify;\">Kho\u1ea3n 2 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007 quy \u0111\u1ecbnh c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p style=\"margin-left: 40px; text-align: justify;\"><em>\u201ca) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/em><\/p>\n<p style=\"margin-left: 40px; text-align: justify;\"><em>b) C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;<\/em><\/p>\n<p style=\"margin-left: 40px; text-align: justify;\"><em>c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n\u201d.<\/em><\/p>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, c\u00f3 02 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf ph\u1ed5 bi\u1ebfn l\u00e0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li style=\"text-align: justify;\">C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Th\u00e1ng 01\/2020, anh A v\u00ec \u0111\u01b0\u1ee3c th\u01b0\u1edfng T\u1ebft n\u00ean trong th\u00e1ng c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng khi quy\u1ebft to\u00e1n thu\u1ebf th\u00ec t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a anh A trong n\u0103m 2020 d\u01b0\u1edbi 132 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2 style=\"text-align: justify;\"><strong>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 \u0111\u1ee7 02 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (\u0111i\u1ec1u ki\u1ec7n n\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u1ea7n quan t\u00e2m v\u00ec khi n\u1ed9p thu\u1ebf \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n).<\/li>\n<li style=\"text-align: justify;\">C\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd:<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n. Sau khi b\u00f9 tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau t\u1ea1i c\u00f9ng c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c v\u00ec n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau; tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n mu\u1ed1n ho\u00e0n thu\u1ebf ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n<h2><strong>H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: <\/strong>Ho\u00e0n thu\u1ebf th\u00f4ng qua n\u01a1i tr\u1ea3 thu nh\u1eadp (ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf)<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1<\/p>\n<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo M\u1eabu s\u1ed1 01\/\u0110NHT.<\/li>\n<li style=\"text-align: justify;\">B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2. N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 3: Ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 4: Ho\u00e0n thu\u1ebf<\/p>\n<p style=\"text-align: justify;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u00e0n thu\u1ebf (c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf)<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf: M\u1eb7c d\u00f9 ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh nh\u01b0ng c\u0103n c\u1ee9 v\u00e0o tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec th\u1eddi \u0111i\u1ec3m y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf l\u00e0 khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [47] &#8211; \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [49] &#8211; \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo M\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Sau khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfp nh\u1eadn y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><em>L\u01b0u \u00fd: <\/em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \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.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp<\/strong><\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 06 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (theo kho\u1ea3n 3 \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">K\u1ebft lu\u1eadn: C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (ho\u00e0n thu\u1ebf) trong 02 tr\u01b0\u1eddng h\u1ee3p l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, ch\u1ec9 ho\u00e0n thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u, n\u1ebfu kh\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/duoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/duoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/duoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=2%20tr%C6%B0%E1%BB%9Dng%20h%E1%BB%A3p%20%C4%91%C6%B0%E1%BB%A3c%20ho%C3%A0n%20thu%E1%BA%BF%20thu%20nh%E1%BA%ADp%20c%C3%A1%20nh%C3%A2n%20%C4%91%C3%A3%20n%E1%BB%99p&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fduoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/duoc-tra-lai-thue-thu-nhap-ca-nhan-da-nop-trong-2-truong-hop\/', '2%20tr%C6%B0%E1%BB%9Dng%20h%E1%BB%A3p%20%C4%91%C6%B0%E1%BB%A3c%20ho%C3%A0n%20thu%E1%BA%BF%20thu%20nh%E1%BA%ADp%20c%C3%A1%20nh%C3%A2n%20%C4%91%C3%A3%20n%E1%BB%99p', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>S\u1eafp \u0111\u1ebfn th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf, ngo\u00e0i vi\u1ec7c n\u1ed9p thu\u1ebf \u0111\u1ee7 v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng n\u00ean bi\u1ebft nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (ho\u00e0n thu\u1ebf), v\u00ec n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p s\u1ebd&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[102],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - 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