{"id":1696,"date":"2021-04-02T08:57:11","date_gmt":"2021-04-02T01:57:11","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1696"},"modified":"2021-07-27T09:50:13","modified_gmt":"2021-07-27T02:50:13","slug":"chia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/chia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i n\u1eafm"},"content":{"rendered":"<p>1. \u0110i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n: C\u00e1c b\u1ea1n xem trong n\u0103m h\u1ecd ch\u1ec9 l\u00e0m c\u00f4ng ty b\u1ea1n ho\u1eb7c n\u1ebfu c\u00f3 l\u00e0m v\u00e3ng lai nh\u01b0ng n\u01a1i kh\u00e1c \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% v\u00e0 t\u1ed5ng thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n (l\u01b0u \u00fd c\u00f3 MST).<\/p>\n<p>2. N\u1ebfu \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u00ec l\u01b0u \u00fd th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u trong ph\u1ee5 l\u1ee5c m\u1eabu 05-1\/BK-QTT-TNCN.<\/p>\n<p>3. L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n b\u1ea1n ph\u1ea3i in gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u1ec3 h\u1ecd k\u00fd (in sau c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1ec1 ki\u1ec3m tra c\u00f3 cho h\u1ecd).<\/p>\n<p>4. \u1ee6y quy\u1ec1n th\u00ec gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n tr\u1ecdn 12 th\u00e1ng (11 tri\u1ec7u \u0111\u1ed3ng\/1 th\u00e1ng).<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1697\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2.jpg\" alt=\"\" width=\"1200\" height=\"631\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-300x158.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-1024x538.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-768x404.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/04\/finance-accounting-concept-business-woman-working-desk-2-100x53.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>5. N\u1ebfu l\u00e0m 2 n\u01a1i c\u00f9ng 1 l\u00fac (m\u1ed9t th\u1eddi \u0111i\u1ec3m) th\u00ec gi\u1ea3m tr\u1eeb c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c 1 n\u01a1i : n\u00ean ch\u1ecdn n\u01a1i c\u00f3 thu nh\u1eadp cao h\u01a1n \u0111\u1ec3 gi\u1ea3m tr\u1eeb.<\/p>\n<p>6. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec gi\u1ea3m tr\u1eeb theo s\u1ed1 th\u00e1ng k\u1ec3 t\u1eeb ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng. M\u1ee9c gi\u1ea3m t\u1eeb 4,4 tri\u1ec7u\/th\u00e1ng.<\/p>\n<p>7. \u0110\u0103ng k\u00fd h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ea7y \u0111\u1ee7 (tr\u01b0\u1edbc 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n quy\u1ebft to\u00e1n). L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t trong n\u0103m c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi v\u00e0o l\u00e0m t\u1ea1i c\u00f4ng ty, n\u1ebfu h\u1ecd c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i nh\u01b0 l\u1ea7n \u0111\u1ea7u.<\/p>\n<p>8. N\u1ebfu c\u00e1 nh\u00e2n t\u1ef1 \u0111i quy\u1ebft to\u00e1n th\u00ec y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf m\u00ecnh cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 sau n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c ho\u00e0n l\u1ea1i.<\/p>\n<p>9. Doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho nl\u0111 n\u1ebfu c\u00f3 y\u00eau c\u1ea7u.<\/p>\n<p>10. N\u1ebfu khi quy\u1ebft to\u00e1n thu\u1ebf theo di\u1ec7n \u1ee7y quy\u1ec1n m\u00e0 s\u1ed1 thu\u1ebf t\u00ednh ra khi quy\u1ebft to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb l\u1ea7n n\u1ed9p sau ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u.<\/p>\n<p>11. M\u1eabu bi\u1ec3u k\u00ea khai ph\u1ee5 l\u1ee5c khi quy\u1ebft to\u00e1n:<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0m t\u1eeb 3 th\u00e1ng tr\u1edd l\u00ean th\u00ec k\u00ea v\u00e0o 05-1BK (gi\u1ea3 s\u1eed k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng nh\u01b0ng k\u00fd nhi\u1ec1u l\u1ea7n d\u1eabn t\u1edbi l\u00e0m tr\u00ean 3 th\u00e1ng s\u1ebd k\u00ea v\u00e0o m\u1eabu 01, tham kh\u1ea3o CV 9611 \/CT-TTHT c\u1ee7a TP HCM).<\/li>\n<li>N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd nh\u01b0ng d\u01b0\u1edbi 3 th\u00e1ng th\u00ec k\u00ea v\u00e0o m\u1eabu 02 k\u1ec3 c\u1ea3 m\u1ee9c thu nh\u1eadp th\u1ea5p h\u01a1n 2 tri\u1ec7u.<\/li>\n<\/ul>\n<p>12. N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t kho\u1ea3n thu nh\u1eadp v\u00e3ng lai n\u01a1i kh\u00e1c m\u00e0 ch\u01b0a kh\u1ea5u tr\u1eeb 10% (d\u00f9 thu nh\u1eadp d\u01b0\u1edbi 2 tri\u1ec7u) th\u00ec c\u0169ng ko thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n.<\/p>\n<p>13. Quy\u1ebft to\u00e1n thu\u1ebf theo s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn ch\u1ee9 kh\u00f4ng ph\u1ea3i theo s\u1ed1 h\u1ea1ch to\u00e1n chi ph\u00ed (v\u00ed d\u1ee5 l\u01b0\u01a1ng th\u00e1ng 12\/2020 m\u00e0 chi trong th\u00e1ng 1\/2021 th\u00ec ph\u1ea7n \u0111\u00f3 quy\u1ebft to\u00e1n cho n\u0103m 2021).<\/p>\n<p>14. V\u1ec1 v\u1ea5n \u0111\u1ec1 l\u00e0m cam k\u1ebft thu nh\u1eadp th\u00ec n\u00ean l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n l\u00e0m cam k\u1ebft l\u00e0 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c di\u1ec7n b\u1ecb kh\u1ea5u tr\u1eeb 10% \u0111\u00e3 n\u00eau ch\u1ee9 kh\u00f4ng ph\u1ea3i thu nh\u1eadp duy nh\u1ea5t 1 n\u01a1i.<\/p>\n<p>15. Ti\u1ec1n th\u01b0\u1edfng 2\/9, 30\/4, t\u1ebft, ti\u1ec1n \u0103n ca v\u01b0\u1ee3t 730.000 \u0111\u1ed3ng\/ 1 th\u00e1ng ph\u1ea3i c\u1ed9ng v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<p>16. Kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u1eabn ph\u1ea3i l\u00e0m t\u1edd khai t\u1ea1m t\u00ednh.<\/p>\n<p>17. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n k\u00ea khai t\u1ea1m t\u00ednh theo th\u00e1ng hay theo qu\u00fd m\u00ecnh c\u1ee9 theo thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. N\u1ebfu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u00ea khai theo th\u00e1ng th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n k\u00ea khai theo th\u00e1ng, n\u1ebfu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u00ea khai theo qu\u00fd th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd<\/p>\n<p>18. N\u1ebfu cho l\u01b0\u01a1ng th\u1ef1c nh\u1eadn th\u00ec c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i v\u00e0 t\u00ednh ng\u01b0\u1ee3c l\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf. T\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN<\/p>\n<p>19. Kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u01a1p n\u00e0o kh\u00f4ng thu\u1ed9c di\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n c\u0169ng ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n.<\/p>\n<p>20. N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u00ec c\u1ee9 kh\u1ea5u tr\u1eeb 20% tr\u00ean t\u1ed5ng thu nh\u1eadp m\u00e0 c\u00f4ng ty chi cho h\u1ecd. C\u00e1c b\u1ea1n c\u00e2n nh\u1eafc v\u1ea5n \u0111\u1ec1 n\u00e0y n\u1ebfu trong c\u00f4ng ty c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i th\u00ec xem h\u1ecd \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng nh\u00e9.<\/p>\n<p>21. N\u1ebfu c\u00e1 nh\u00e2n c\u01b0 tr\u00fa th\u00ec x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n c\u00f4ng ph\u1ea1m vi to\u00e0n c\u1ea7u, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ec9 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/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\/chia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021\/'><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\/chia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021\/\" 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\/chia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021\/\" 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=Nh%E1%BB%AFng%20l%C6%B0u%20%C3%BD%20v%E1%BB%81%20thu%E1%BA%BF%20thu%20nh%E1%BA%ADp%20c%C3%A1%20nh%C3%A2n%20c%E1%BA%A7n%20ph%E1%BA%A3i%20n%E1%BA%AFm&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fchia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021%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\/chia-se-nhung-luu-y-ve-thue-thu-nhap-ca-nhan-can-phai-nam-tu-nam-2021\/', 'Nh%E1%BB%AFng%20l%C6%B0u%20%C3%BD%20v%E1%BB%81%20thu%E1%BA%BF%20thu%20nh%E1%BA%ADp%20c%C3%A1%20nh%C3%A2n%20c%E1%BA%A7n%20ph%E1%BA%A3i%20n%E1%BA%AFm', '' )\" ><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>1. \u0110i\u1ec1u ki\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n: C\u00e1c b\u1ea1n xem trong n\u0103m h\u1ecd ch\u1ec9 l\u00e0m c\u00f4ng ty b\u1ea1n ho\u1eb7c n\u1ebfu c\u00f3 l\u00e0m v\u00e3ng lai nh\u01b0ng n\u01a1i kh\u00e1c \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% v\u00e0 t\u1ed5ng thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n&#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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Nh\u1eefng l\u01b0u \u00fd v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i n\u1eafm - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd chia s\u1ebb cho c\u00e1c b\u1ea1n nh\u1eefng l\u01b0u \u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i n\u1eafm t\u1eeb n\u0103m 2021.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" 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