{"id":3237,"date":"2021-12-20T09:42:58","date_gmt":"2021-12-20T02:42:58","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3237"},"modified":"2021-12-20T09:45:04","modified_gmt":"2021-12-20T02:45:04","slug":"quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 \u0111\u00f3ng BHXH khi c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 06-12-2021<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute; nh&acirc;n c&oacute; 2 ngu\u1ed3n thu nh\u1eadp t&iacute;nh thu\u1ebf TNCN, quy\u1ebft to&aacute;n thu\u1ebf TNCN nh\u01b0 th\u1ebf n&agrave;o? Nh&acirc;n vi&ecirc;n \u0111&oacute;ng BHXH c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp nh\u01b0 th\u1ebf n&agrave;o?\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t<strong>1. C&aacute;ch t&iacute;nh thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp<\/strong><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo kho\u1ea3n 1 \u0111i\u1ec1u 25 Th&ocirc;ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&quot;1. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>Kh\u1ea5u tr\u1eeb thu\u1ebf l&agrave; vi\u1ec7c t\u1ed5 ch\u1ee9c, c&aacute; nh&acirc;n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t&iacute;nh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v&agrave;o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>b.1) \u0110\u1ed1i v\u1edbi c&aacute; nh&acirc;n c\u01b0 tr&uacute; k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th&aacute;ng tr\u1edf l&ecirc;n th&igrave; t\u1ed5 ch\u1ee9c, c&aacute; nh&acirc;n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c&aacute; nh&acirc;n k&yacute; h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th&aacute;ng tr\u1edf l&ecirc;n t\u1ea1i nhi\u1ec1u n\u01a1i.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh&aacute;c<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>C&aacute;c t\u1ed5 ch\u1ee9c, c&aacute; nh&acirc;n tr\u1ea3 ti\u1ec1n c&ocirc;ng, ti\u1ec1n th&ugrave; lao, ti\u1ec1n chi kh&aacute;c cho c&aacute; nh&acirc;n c\u01b0 tr&uacute; kh&ocirc;ng k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th&ocirc;ng t\u01b0 n&agrave;y) ho\u1eb7c k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th&aacute;ng c&oacute; t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l&ecirc;n th&igrave; ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr&ecirc;n thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c&aacute; nh&acirc;n.<\/em>\n<\/p>\n<ul style=\"margin-left: 40px;\">\n<li style=\"text-align: justify;\">\n\t\t<em>Tr\u01b0\u1eddng h\u1ee3p c&aacute; nh&acirc;n ch\u1ec9 c&oacute; duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n&ecirc;u tr&ecirc;n nh\u01b0ng \u01b0\u1edbc t&iacute;nh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c&aacute; nh&acirc;n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th&igrave; c&aacute; nh&acirc;n c&oacute; thu nh\u1eadp l&agrave;m cam k\u1ebft (theo m\u1eabu ban h&agrave;nh k&egrave;m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l&yacute; thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l&agrave;m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n.<\/em>\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t<em>C&aacute; nh&acirc;n l&agrave;m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n&agrave;y ph\u1ea3i \u0111\u0103ng k&yacute; thu\u1ebf v&agrave; c&oacute; m&atilde; s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.&quot;<\/em>\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3103\" height=\"701\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem.jpg\" width=\"1199\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem-300x175.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem-1024x599.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem-768x449.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem-50x29.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem-60x35.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem-100x58.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/>\n<\/p>\n<p style=\"text-align: justify;\">\n\tNh\u01b0 v\u1eady:\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute; nh&acirc;n k&yacute; h\u1ee3p lao \u0111\u1ed9ng v\u1edbi DN t&ugrave;y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong><u>Tr\u01b0\u1eddng h\u1ee3p 1<\/u><\/strong>: &nbsp;N\u1ebfu c&aacute; nh&acirc;n k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng &gt; 3 th&aacute;ng th&igrave; DN t&iacute;nh theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong><\/u>: &nbsp;N\u1ebfu k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng &nbsp;&lt; 3 th&aacute;ng: th&igrave; c&oacute; 3 t&igrave;nh hu\u1ed1ng x\u1ea3y ra:\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu m\u1ee9c l\u01b0\u01a1ng &lt; 2tr\/ l\u1ea7n ho\u1eb7c th&aacute;ng th&igrave; Kh&ocirc;ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu m\u1ee9c l\u01b0\u01a1ng &ge; 2tr\/ l\u1ea7n ho\u1eb7c th&aacute;ng th&igrave; kh\u1ea5u tr\u1eeb 10%&nbsp;\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t<strong>2. T&iacute;nh gi\u1ea3m tr\u1eeb cho b\u1ea3n th&acirc;n v&agrave; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo kho\u1ea3n 1 \u0111i\u1ec1u 9 Th&ocirc;ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&quot;c.1.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng, t\u1eeb kinh doanh th&igrave; t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m (t&iacute;nh \u0111\u1ee7 theo th&aacute;ng) ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn t&iacute;nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th&acirc;n t\u1ea1i m\u1ed9t n\u01a1i.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>i) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k&yacute; v&agrave; n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n trong su\u1ed1t th\u1eddi gian \u0111\u01b0\u1ee3c t&iacute;nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i n\u01a1i l&agrave;m vi\u1ec7c, n\u01a1i kinh doanh th&igrave; th\u1ef1c hi\u1ec7n \u0111\u0103ng k&yacute; v&agrave; n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k&yacute; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft h.2.1.1.1, \u0111i\u1ec3m h, kho\u1ea3n 1, \u0110i\u1ec1u n&agrave;y.&quot;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo C&ocirc;ng v\u0103n 34683\/CT-TTHT ng&agrave;y 26-05-2017 cu\u0309a cu\u0323c thu&ecirc;\u0301 TP Ha\u0300 N&ocirc;\u0323i\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&quot;Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr&ecirc;n ba th&aacute;ng \u1edf hai n\u01a1i th&igrave; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph&eacute;p gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th&acirc;n t\u1ea1i m\u1ed9t c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp v&agrave; gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp kh&aacute;c. Vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n&agrave;y kh&ocirc;ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf TNCN c\u1ee7a c&aacute; nh&acirc;n n\u1ebfu v\u1eabn \u0111\u1ea3m b\u1ea3o nguy&ecirc;n t\u1eafc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Th&ocirc;ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC.&quot;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tNh\u01b0 v\u1eady:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tC&aacute; nh&acirc;n c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp th&igrave; ch\u1ec9 \u0111\u01b0\u1ee3c t&iacute;nh gi\u1ea3m tr\u1eeb b\u1ea3n th&acirc;n t\u1ea1i 1 n\u01a1i duy nh\u1ea5t \u0111&oacute;ng BHXH.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu mu\u1ed1n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th&igrave; ph\u1ea3i \u0111\u0103ng k&yacute; t\u1ea1i c&ocirc;ng ty mu&ocirc;\u0301n gia\u0309m tr\u01b0\u0300.\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\t<strong>3. Quy\u1ebft to&aacute;n thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp<\/strong><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo C&ocirc;ng v\u0103n 801\/TCT- TNCN ng&agrave;y 02-3-2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tT\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng kh&ocirc;ng ph&acirc;n bi\u1ec7t c&oacute; ph&aacute;t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh&ocirc;ng ph&aacute;t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c&oacute; tr&aacute;ch nhi\u1ec7m khai quy\u1ebft to&aacute;n thu\u1ebf v&agrave; quy\u1ebft to&aacute;n thu\u1ebf thay cho c&aacute; nh&acirc;n c&oacute; u\u1ef7 quy\u1ec1n.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh&ocirc;ng ph&aacute;t sinh tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng trong n\u0103m 2021 th&igrave; kh&ocirc;ng ph\u1ea3i khai quy\u1ebft to&aacute;n thu\u1ebf TNCN.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tNh\u01b0 v\u1eady: N\u1ebfu Cty b\u1ea1n tr\u1ea3 l\u01b0\u01a1ng cho ai th&igrave; ph\u1ea3i quy\u1ebft to&aacute;n thu\u1ebf TNCN cho h\u1ecd (D&ugrave; c&oacute; hay kh&ocirc;ng ph&aacute;t sinh kh\u1ea5u tr\u1eeb thu\u1ebf). T\u1ee9c l&agrave; quy\u1ebft to&aacute;n ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng m&agrave; c&ocirc;ng ty b\u1ea1n tr\u1ea3 cho nh&acirc;n vi&ecirc;n \u0111&oacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKh&ocirc;ng tr\u1ea3 l\u01b0\u01a1ng cho b\u1ea5t k\u1ef3 ai th&igrave; kh&ocirc;ng ph\u1ea3i quy\u1ebft to&aacute;n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute; nh&acirc;n c&oacute; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th&aacute;ng tr\u1edf l&ecirc;n t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, \u0111\u1ed3ng th\u1eddi c&oacute; thu nh\u1eadp v&atilde;ng lai \u1edf c&aacute;c n\u01a1i kh&aacute;c b&igrave;nh qu&acirc;n th&aacute;ng trong n\u0103m kh&ocirc;ng qu&aacute; 10 tri\u1ec7u \u0111\u1ed3ng \u0111&atilde; \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% n\u1ebfu c&aacute; nh&acirc;n kh&ocirc;ng c&oacute; y&ecirc;u c\u1ea7u quy\u1ebft to&aacute;n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v&atilde;ng lai n&agrave;y th&igrave; \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th&aacute;ng tr\u1edf l&ecirc;n. N\u1ebfu c&aacute; nh&acirc;n c&oacute; y&ecirc;u c\u1ea7u quy\u1ebft to&aacute;n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v&atilde;ng lai th&igrave; c&aacute; nh&acirc;n t\u1ef1 quy\u1ebft to&aacute;n v\u1edbi c\u01a1 quan thu\u1ebf.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t<strong>4. \u0110&oacute;ng BHXH cho c&aacute; nh&acirc;n l&agrave;m nhi\u1ec1u c&ocirc;ng ty<\/strong><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN\n<\/p>\n<p style=\"text-align: justify;\">\n\tNg\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c&oacute; t\u1eeb 02 H\u0110L\u0110 tr\u1edf l&ecirc;n v\u1edbi nhi\u1ec1u \u0111\u01a1n v\u1ecb kh&aacute;c nhau th&igrave; \u0111&oacute;ng BHXH, BHTN theo H\u0110l\u0110 giao k\u1ebft \u0111\u1ea7u ti&ecirc;n, \u0111&oacute;ng BHYT theo H\u0110L\u0110 c&oacute; m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng cao nh\u1ea5t.&quot;\n<\/p>\n<p style=\"text-align: justify;\">\n\tNh\u01b0 v\u1eady:&nbsp;\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\t\u0110&oacute;ng BHXH b\u1eaft bu\u1ed9c, BHTN &nbsp;t\u1ea1i n\u01a1i k&yacute; h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti&ecirc;n.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t\u0110&oacute;ng BHYT t\u1ea1i n\u01a1i c&oacute; m\u1ee9c l\u01b0\u01a1ng cao nh\u1ea5t.<br \/>\n\t\t&nbsp;\n\t<\/li>\n<\/ul>\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\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/'><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\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/\" 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\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/\" 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=Quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF%20TNCN%20v%C3%A0%20%C4%91%C3%B3ng%20BHXH%20khi%20c%C3%B3%20nhi%E1%BB%81u%20ngu%E1%BB%93n%20thu%20nh%E1%BA%ADp&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fquyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap%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\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/', 'Quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF%20TNCN%20v%C3%A0%20%C4%91%C3%B3ng%20BHXH%20khi%20c%C3%B3%20nhi%E1%BB%81u%20ngu%E1%BB%93n%20thu%20nh%E1%BA%ADp', '' )\" ><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>Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 06-12-2021 C&aacute; nh&acirc;n c&oacute; 2 ngu\u1ed3n thu nh\u1eadp t&iacute;nh thu\u1ebf TNCN, quy\u1ebft to&aacute;n thu\u1ebf TNCN nh\u01b0 th\u1ebf n&agrave;o? Nh&acirc;n vi&ecirc;n \u0111&oacute;ng BHXH c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp nh\u01b0 th\u1ebf n&agrave;o? 1. C&aacute;ch t&iacute;nh thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp Theo&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[123],"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>Quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 \u0111\u00f3ng BHXH khi c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 \u0111\u00f3ng BHXH khi c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Ng\u1ecdc Thu KT Thu\u1ebf, Facebook, 06-12-2021 C&aacute; nh&acirc;n c&oacute; 2 ngu\u1ed3n thu nh\u1eadp t&iacute;nh thu\u1ebf TNCN, quy\u1ebft to&aacute;n thu\u1ebf TNCN nh\u01b0 th\u1ebf n&agrave;o? Nh&acirc;n vi&ecirc;n \u0111&oacute;ng BHXH c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp nh\u01b0 th\u1ebf n&agrave;o? 1. C&aacute;ch t&iacute;nh thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n c&oacute; nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp Theo...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2021-12-20T02:45:04+00:00\" \/>\r\n<meta property=\"og:image\" content=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem.jpg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"8 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-phan-mem.jpg\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/\",\"name\":\"Quy\\u1ebft to\\u00e1n thu\\u1ebf TNCN v\\u00e0 \\u0111\\u00f3ng BHXH khi c\\u00f3 nhi\\u1ec1u ngu\\u1ed3n thu nh\\u1eadp - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/#primaryimage\"},\"datePublished\":\"2021-12-20T02:42:58+00:00\",\"dateModified\":\"2021-12-20T02:45:04+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quyet-toan-thue-tncn-va-dong-bhxh-khi-co-nhieu-nguon-thu-nhap\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3237"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=3237"}],"version-history":[{"count":1,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3237\/revisions"}],"predecessor-version":[{"id":3238,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3237\/revisions\/3238"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3237"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3237"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}