{"id":3515,"date":"2022-04-13T08:29:12","date_gmt":"2022-04-13T01:29:12","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3515"},"modified":"2022-04-13T08:34:14","modified_gmt":"2022-04-13T01:34:14","slug":"20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/","title":{"rendered":"20 l\u01b0u \u00fd v\u1ec1 thu\u1ebf TNCN b\u1ea1n c\u1ea7n n\u1eafm t\u1eeb n\u0103m 2022"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: K\u1ebf To&aacute;n L&ecirc; &Aacute;nh<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n (TNCN) l&agrave; m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf m&agrave; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ebft s\u1ee9c quan t&acirc;m hi\u1ec7n nay. V&igrave; v\u1eady, b&agrave;i vi\u1ebft n&agrave;y s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng l\u01b0u &yacute; v\u1ec1 thu\u1ebf TNCN n\u0103m 2022\n<\/p>\n<p style=\"text-align: justify;\">\n\t1. \u0110i\u1ec1u Ki\u1ec7n \u0110\u01b0\u1ee3c \u1ee6y Quy\u1ec1n Quy\u1ebft To&aacute;n Thu\u1ebf TNCN\n<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\n\t\t<em>C&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 n\u01a1i v&agrave; th\u1ef1c t\u1ebf \u0111ang l&agrave;m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh&ocirc;ng l&agrave;m vi\u1ec7c \u0111\u1ee7 12 th&aacute;ng trong n\u0103m d\u01b0\u01a1ng l\u1ecbch)<\/em>\n\t<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\n\tC&aacute; nh&acirc;n k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th&aacute;ng tr\u1edf l&ecirc;n t\u1ea1i m\u1ed9t n\u01a1i v&agrave; th\u1eddi \u0111i\u1ec3m quy\u1ebft to&aacute;n thu\u1ebf TNCN v\u1eabn \u0111ang l&agrave;m vi\u1ec7c t\u1ea1i DN \u0111&oacute; \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 v&agrave; \u0111&atilde; \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN n\u1ebfu kh&ocirc;ng c&oacute; y&ecirc;u c\u1ea7u quy\u1ebft to&aacute;n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp v&atilde;ng lai.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute; nh&acirc;n \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi do: T\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n s&aacute;p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t&aacute;ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h&igrave;nh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v&agrave; t\u1ed5 ch\u1ee9c m\u1edbi trong c&ugrave;ng 1 h\u1ec7 th\u1ed1ng th&igrave; c&aacute; nh&acirc;n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n thu\u1ebf cho t\u1ed5 ch\u1ee9c m\u1edbi\n<\/p>\n<p style=\"text-align: justify;\">\n\tL\u01b0u &yacute;:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tC&aacute; nh&acirc;n \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n thu\u1ebf TNCN ph\u1ea3i c&oacute; MST c&aacute; nh&acirc;n. (N\u1ebfu kh&ocirc;ng c&oacute; MST th&igrave; L\u1eadp T\u1edd khai quy\u1ebft to&aacute;n thu\u1ebf TNCN tr&ecirc;n ph\u1ea7n m\u1ec1m HTKK s\u1ebd kh&ocirc;ng k\u1ebft xu\u1ea5t \u0111\u01b0\u1ee3c).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tT\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ch\u1ec9 th\u1ef1c hi\u1ec7n nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n thay cho c&aacute; nh&acirc;n \u0111&ocirc;\u0301i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c&ocirc;ng m&agrave; c&aacute; nh&acirc;n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c&aacute;c doanh nghi\u1ec7p trong n\u0103m c&oacute; chia, t&aacute;ch, h\u1ee3p nh\u1ea5t, s&aacute;p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i v&agrave; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c&aacute;c t\u1ed5 ch\u1ee9c trong c&ugrave;ng m\u1ed9t h\u1ec7 th\u1ed1ng nh\u01b0: T\u1eadp \u0111o&agrave;n, T\u1ed5ng c&ocirc;ng ty, C&ocirc;ng ty m\u1eb9 &#8211; con, Tr\u1ee5 s\u01a1\u0309 chi\u0301nh v&agrave; chi nh&aacute;nh.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tCa\u0301 nh&acirc;n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh&acirc;n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tri\u0301 t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh&ocirc;ng b\u1eaft bu\u1ed9c kh&aacute;c c&oacute; t&iacute;ch l\u0169y v\u1ec1 ph&iacute; b\u1ea3o hi\u1ec3m m&agrave; ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111&atilde; kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo ty\u0309 l\u1ec7 10% tr&ecirc;n kho\u1ea3n ti\u1ec1n ph&iacute; b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 14 Th&ocirc;ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th&igrave; kh&ocirc;ng ph\u1ea3i quy\u1ebft to&aacute;n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n&agrave;y.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&aacute; nh&acirc;n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to&aacute;n thay &rArr; Ph\u1ea3i theo m\u1eabu s\u1ed1 02\/UQ-QTT-TNCN ban h&agrave;nh k&egrave;m theo Th&ocirc;ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC, k&egrave;m theo b\u1ea3n ch\u1ee5p h&oacute;a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111&oacute;ng g&oacute;p t\u1eeb thi\u1ec7n, nh&acirc;n \u0111\u1ea1o, khuy&ecirc;\u0301n h\u1ecdc (n&ecirc;\u0301u co\u0301).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c&oacute; s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n thu\u1ebf th&igrave; t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp co\u0301 th\u1ec3 l\u1eadp danh s&aacute;ch c&aacute;c ca\u0301 nh&acirc;n u\u0309y quy\u1ec1n trong \u0111&oacute; ph\u1ea3n a\u0301nh \u0111\u1ea7y \u0111\u1ee7 c&aacute;c n\u1ed9i dung t\u1ea1i m\u1eabu s\u1ed1 02\/UQ-QTT-TNCN, \u0111\u1ed3ng th\u1eddi cam k\u1ebft t&iacute;nh chi\u0301nh x&aacute;c, trung th\u1ef1c v&agrave; ch\u1ecbu tr&aacute;ch nhi\u1ec7m tr\u01b0\u1edbc ph&aacute;p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u, n\u1ed9i dung trong danh s&aacute;ch.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u0103m n&agrave;o c\u0169ng ph\u1ea3i l&agrave;m Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n thu\u1ebf TNCN.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-2972\" height=\"653\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong.jpg\" width=\"1197\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong.jpg 1197w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong-300x164.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong-1024x559.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong-768x419.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong-60x33.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong-100x55.jpg 100w\" sizes=\"(max-width: 1197px) 100vw, 1197px\" \/>\n<\/p>\n<p style=\"text-align: justify;\">\n\t2. \u0110&atilde; \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n th&igrave; l\u01b0u &yacute; ph\u1ea3i t&iacute;ch v&agrave;o ch\u1ed7 \u1ee7y quy\u1ec1n trong ph\u1ee5 l\u1ee5c m\u1eabu 05-1bk\n<\/p>\n<p style=\"text-align: justify;\">\n\t<em>(L\u01b0u &yacute; \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&yacute;)<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\t3. \u1ee6y quy\u1ec1n th&igrave; gi\u1ea3m tr\u1eeb b\u1ea3n th&acirc;n tr\u1ecdn 12 th&aacute;ng (11 tri\u1ec7u \u0111\u1ed3ng\/th&aacute;ng)\n<\/p>\n<p style=\"text-align: justify;\">\n\t4. N\u1ebfu l&agrave;m 2 n\u01a1i c&ugrave;ng 1 l&uacute;c (m\u1ed9t th\u1eddi \u0111i\u1ec3m) th&igrave; gi\u1ea3m tr\u1eeb c&aacute; nh&acirc;n \u0111\u01b0\u1ee3c 1 n\u01a1i: n&ecirc;n ch\u1ecdn n\u01a1i c&oacute; thu nh\u1eadp cao h\u01a1n \u0111\u1ec1 gi\u1ea3m tr\u1eeb\n<\/p>\n<p style=\"text-align: justify;\">\n\t5. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th&igrave; gi\u1ea3m tr\u1eeb theo s\u1ed1 th&aacute;ng k\u1ec3 t\u1eeb ph&aacute;t sinh ngh\u0129a v\u1ee5 nu&ocirc;i d\u01b0\u1ee1ng. M\u1ee9c gi\u1ea3m t\u1eeb 4,4 tri\u1ec7u\/th&aacute;ng\n<\/p>\n<p style=\"text-align: justify;\">\n\t6. \u0110\u0103ng k&yacute; h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ea7y \u0111\u1ee7 v&agrave; \u0111&uacute;ng h\u1ea1n. L\u01b0u &yacute; \u0111\u1eb7c bi\u1ec7t trong n\u0103m c&oacute; ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi v&agrave;o l&agrave;m t\u1ea1i c&ocirc;ng ty, n\u1ebfu h\u1ecd c&oacute; ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th&igrave; ph\u1ea3i \u0111\u0103ng k&yacute; l\u1ea1i nh\u01b0 l\u1ea7n \u0111\u1ea7u\n<\/p>\n<p style=\"text-align: justify;\">\n\t7. N\u1ebfu c&aacute; nh&acirc;n t\u1ef1 \u0111i quy\u1ebft to&aacute;n th&igrave; y&ecirc;u c\u1ea7u c&aacute;c doanh nghi\u1ec7p \u0111&atilde; kh\u1ea5u tr\u1eeb thu\u1ebf m&igrave;nh cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 sau n&agrave;y \u0111\u01b0\u1ee3c b&ugrave; tr\u1eeb s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c ho&agrave;n\n<\/p>\n<p style=\"text-align: justify;\">\n\t8. Doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\n<\/p>\n<p style=\"text-align: justify;\">\n\t9. N\u1ebfu khi quy\u1ebft to&aacute;n thu\u1ebf theo di\u1ec7n \u1ee7y quy\u1ec1n m&agrave; s\u1ed1 thu\u1ebf t&iacute;nh ra khi quy\u1ebft to&aacute;n nh\u1ecf h\u01a1n s\u1ed1 \u0111&atilde; kh\u1ea5u tr\u1eeb th&igrave; \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb l\u1ea7n n\u1ed9p sau ho\u1eb7c \u0111\u01b0\u1ee3c ho&agrave;n n\u1ebfu c&oacute; y&ecirc;u c\u1ea7u\n<\/p>\n<p style=\"text-align: justify;\">\n\t10. M\u1eabu bi\u1ec3u k&ecirc; khai ph\u1ee5 l\u1ee5c khi quy\u1ebft to&aacute;n:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu l&agrave;m t\u1eeb 3 th&aacute;ng tr\u1edf l&ecirc;n th&igrave; k&ecirc; v&agrave;o 05-1BK (gi\u1ea3 s\u1eed k&yacute; h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th&aacute;ng nh\u01b0ng k&yacute; nhi\u1ec1u l\u1ea7n d\u1eabn t\u1edbi l&agrave;m tr&ecirc;n 3 th&aacute;ng &rArr; k&ecirc; v&agrave;o m\u1eabu 01, tham kh\u1ea3o CV 9611\/CT-TTHT c\u1ee7a TP HCM).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu c&aacute; nh&acirc;n kh&ocirc;ng k&yacute; h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k&yacute; nh\u01b0ng d\u01b0\u1edbi 3 th&aacute;ng th&igrave; k&ecirc; v&agrave;o m\u1eabu 02 k\u1ec3 c\u1ea3 m\u1ee9c thu nh\u1eadp th\u1ea5p h\u01a1n 2 tri\u1ec7u.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t11. N\u1ebfu c&aacute; nh&acirc;n c&oacute; m\u1ed9t kho\u1ea3n thu nh\u1eadp v&atilde;ng lai n\u01a1i kh&aacute;c m&agrave; ch\u01b0a kh\u1ea5u tr\u1eeb 10% (d&ugrave; thu nh\u1eadp d\u01b0\u1edbi 2 tri\u1ec7u) th&igrave; c\u0169ng kh&ocirc;ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n\n<\/p>\n<p style=\"text-align: justify;\">\n\t12. Quy\u1ebft to&aacute;n thu\u1ebf theo s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn ch\u1ee9 kh&ocirc;ng ph\u1ea3i theo s\u1ed1 h\u1ea1ch to&aacute;n chi ph&iacute; (v&iacute; d\u1ee5 l\u01b0\u01a1ng th&aacute;ng 12\/2020 m&agrave; ch\u1ec9 trong th&aacute;ng 1\/2021 th&igrave; ph\u1ea7n \u0111&oacute; quy\u1ebft to&aacute;n cho n\u0103m 2021)\n<\/p>\n<p style=\"text-align: justify;\">\n\t13. V\u1ec1 v\u1ea5n \u0111\u1ec1 l&agrave;m cam k\u1ebft thu nh\u1eadp th&igrave; n&ecirc;n l\u01b0u &yacute; \u0111i\u1ec1u ki\u1ec7n l&agrave;m cam k\u1ebft l&agrave; duy nh\u1ea5t th\u1ee5 nh\u1eadp thu\u1ed9c di\u1ec7n b\u1ecb kh\u1ea5u tr\u1eeb 10% \u0111&atilde; n&ecirc;u ch\u1ee9 kh&ocirc;ng ph\u1ea3i thu nh\u1eadn duy nh\u1ea5t 1 n\u01a1i\n<\/p>\n<p style=\"text-align: justify;\">\n\t14. Ti\u1ec1n \u0103n ca v\u01b0\u1ee3t 730.000 \u0111\u1ed3ng\/th&aacute;ng th&igrave; kho\u1ea3n ti\u1ec1n v\u01b0\u1ee3t ph\u1ea3i t&iacute;nh v&agrave;o thu nh\u1eadp ch\u1ecbu thu\u1ebf (ph\u1ea7n ti\u1ec1n v\u01b0\u1ee3t s\u1ebd ch\u1ecbu thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n).\n<\/p>\n<p style=\"text-align: justify;\">\n\t15. Kh&ocirc;ng ph&aacute;t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u1eabn ph\u1ea3i l&agrave;m t\u1edd khai t\u1ea1m t&iacute;nh.\n<\/p>\n<p style=\"text-align: justify;\">\n\t16. Thu\u1ebf TNCN k&ecirc; khai t\u1ea1m t&iacute;nh theo th&aacute;ng hay theo qu&yacute; m&igrave;nh c\u1ee9 theo thu\u1ebf GTGT. N\u1ebfu thu\u1ebf GTGT k&ecirc; khai theo th&aacute;ng th&igrave; thu\u1ebf TNCN k&ecirc; khai theo th&aacute;ng, n\u1ebfu thu\u1ebf GTGT k&ecirc; khai theo qu&yacute; th&igrave; thu\u1ebf TNCN k&ecirc; khai theo th&aacute;ng ho\u1eb7c qu&yacute;\n<\/p>\n<p style=\"text-align: justify;\">\n\t17. N\u1ebfu cho l\u01b0\u01a1ng th\u1ef1c nh\u1eadn (Net) th&igrave; c\u1ea7n ph\u1ea3i x&aacute;c \u0111\u1ecbnh thu nh\u1eadp l&agrave;m c\u0103n c\u1ee9 quy \u0111\u1ed5i v&agrave; t&iacute;nh ng\u01b0\u1ee3c l&ecirc;n \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t&iacute;nh thu\u1ebf. T\u1eeb \u0111&oacute; x&aacute;c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN\n<\/p>\n<p style=\"text-align: justify;\">\n\t18. Kh&ocirc;ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n&agrave;o kh&ocirc;ng thu\u1ed9c di\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to&aacute;n c\u0169ng ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to&aacute;n.\n<\/p>\n<p style=\"text-align: justify;\">\n\t19. N\u1ebfu c&aacute; nh&acirc;n c\u01b0 tr&uacute; th&igrave; x&aacute;c \u0111\u1ecbnh thu\u1ebf TNCN t\u1eeb ti\u1ec1n c&ocirc;ng ph\u1ea1m v\u0129 to&agrave;n c\u1ea7u, c&aacute; nh&acirc;n kh&ocirc;ng c\u01b0 tr&uacute; ch\u1ec9 x&aacute;c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph&aacute;t sinh t\u1ea1i Vi\u1ec7t Nam.\n<\/p>\n<p style=\"text-align: justify;\">\n\t20. N\u1ebfu c&aacute; nh&acirc;n kh&ocirc;ng c\u01b0 tr&uacute; th&igrave; c\u1ee9 kh\u1ea5u tr\u1eeb 20% tr&ecirc;n t\u1ed5ng thu nh\u1eadp m&agrave; c&ocirc;ng ty ch\u1ec9 cho h\u1ecd.<br \/>\n\t&nbsp;<\/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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/'><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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/\" 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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/\" 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=20%20l%C6%B0u%20%C3%BD%20v%E1%BB%81%20thu%E1%BA%BF%20TNCN%20b%E1%BA%A1n%20c%E1%BA%A7n%20n%E1%BA%AFm%20t%E1%BB%AB%20n%C4%83m%202022&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2F20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022%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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/', '20%20l%C6%B0u%20%C3%BD%20v%E1%BB%81%20thu%E1%BA%BF%20TNCN%20b%E1%BA%A1n%20c%E1%BA%A7n%20n%E1%BA%AFm%20t%E1%BB%AB%20n%C4%83m%202022', '' )\" ><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: K\u1ebf To&aacute;n L&ecirc; &Aacute;nh Thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n (TNCN) l&agrave; m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf m&agrave; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ebft s\u1ee9c quan t&acirc;m hi\u1ec7n nay. V&igrave; v\u1eady, b&agrave;i vi\u1ebft n&agrave;y s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng l\u01b0u &yacute; v\u1ec1 thu\u1ebf TNCN n\u0103m 2022 1. \u0110i\u1ec1u Ki\u1ec7n \u0110\u01b0\u1ee3c&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[96],"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>20 l\u01b0u \u00fd v\u1ec1 thu\u1ebf TNCN b\u1ea1n c\u1ea7n n\u1eafm t\u1eeb n\u0103m 2022 - 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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"20 l\u01b0u \u00fd v\u1ec1 thu\u1ebf TNCN b\u1ea1n c\u1ea7n n\u1eafm t\u1eeb n\u0103m 2022 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: K\u1ebf To&aacute;n L&ecirc; &Aacute;nh Thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n (TNCN) l&agrave; m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf m&agrave; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ebft s\u1ee9c quan t&acirc;m hi\u1ec7n nay. V&igrave; v\u1eady, b&agrave;i vi\u1ebft n&agrave;y s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc nh\u1eefng l\u01b0u &yacute; v\u1ec1 thu\u1ebf TNCN n\u0103m 2022 1. \u0110i\u1ec1u Ki\u1ec7n \u0110\u01b0\u1ee3c...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/\" \/>\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=\"2022-04-13T01:34:14+00:00\" \/>\r\n<meta property=\"og:image\" content=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong.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=\"9 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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/11\/ke-toan-may-gia-cong.jpg\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/\",\"name\":\"20 l\\u01b0u \\u00fd v\\u1ec1 thu\\u1ebf TNCN b\\u1ea1n c\\u1ea7n n\\u1eafm t\\u1eeb n\\u0103m 2022 - 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\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/#primaryimage\"},\"datePublished\":\"2022-04-13T01:29:12+00:00\",\"dateModified\":\"2022-04-13T01:34:14+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/20-luu-y-ve-thue-tncn-ban-can-nam-tu-nam-2022\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3515"}],"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=3515"}],"version-history":[{"count":1,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3515\/revisions"}],"predecessor-version":[{"id":3516,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3515\/revisions\/3516"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3515"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3515"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}