{"id":3861,"date":"2024-07-23T18:10:26","date_gmt":"2024-07-23T11:10:26","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3861"},"modified":"2024-11-19T13:48:28","modified_gmt":"2024-11-19T06:48:28","slug":"cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/","title":{"rendered":"C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><a href=\"https:\/\/thuvienphapluat.vn\/banan\/tin-tuc\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi-7838\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt<\/span><\/a><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3862\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>1. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i nh\u01b0 sau:<\/span><\/p>\n<h3><b>1. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">b.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n 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\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd 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\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 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\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd 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\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, c\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb 2 n\u01a1i l\u00e0m vi\u1ec7c nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean th\u00ec thu\u1ebf TNCN s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo Bi\u1ec3u thu\u1ebf t\u00edch l\u0169y t\u1eebng ph\u1ea7n c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1eadc thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m(tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng(tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t (%)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 60<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 60 \u2013 120<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 5 \u2013 10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 120 \u2013 216<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 10 \u2013 18<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 216 \u2013 384<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 18 \u2013 32<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 384 \u2013 624<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 32 \u2013 52<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 624 \u2013 960<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 52 \u2013 80<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 960<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&gt; 80<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i, trong \u0111\u00f3 c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng m\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1eeb 2.000.000 \u0111\u1ed3ng\/l\u1ea7n ho\u1eb7c 2.000.000 \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h2><b>2. C\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i tr\u1edf l\u00ean<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i tr\u1edf l\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u2026<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">c) Nguy\u00ean t\u1eafc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">c.1) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c.1.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh th\u00ec t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m (t\u00ednh \u0111\u1ee7 theo th\u00e1ng) ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ef1a ch\u1ecdn t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t n\u01a1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">i, Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 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\u00ednh 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\u00e0m vi\u1ec7c, n\u01a1i kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 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\u00fd 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, \u0111i\u1ec1u n\u00e0y.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i tr\u1edf l\u00ean s\u1ebd n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp kh\u00e1c so v\u1edbi n\u01a1i gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu v\u1eabn \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/span><\/p>\n<h2><b>3. Quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i tr\u1edf l\u00ean<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1eady th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i tr\u1edf l\u00ean nh\u01b0 th\u1ebf n\u00e0o? C\u0103n c\u1ee9 theo C\u00f4ng v\u0103n 801\/TCT\u2013TNCN ng\u00e0y 02\/03\/2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 v\u00e0 c\u1ea5p MST NPT th\u00ec quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i tr\u1edf l\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cT\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong n\u0103m 2015 th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, Quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i n\u0103m 2024 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n: \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, b\u1ea5t k\u1ec3 c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c v\u00e0 thu nh\u1eadp v\u00e3ng lai:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf 10%:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf v\u00e3ng lai: \u1ee6y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean quy\u1ebft to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf v\u00e3ng lai: T\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf: C\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h2><b>T\u1ea1m k\u1ebft<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p \u0111\u1ed1i v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, v\u1edbi nh\u1eefng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 \u0111\u1ea7y \u0111\u1ee7 trong b\u00e0i vi\u1ebft tr\u00ean hy v\u1ecdng b\u1ea1n \u0111\u00e3 c\u00f3 th\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c nh\u1eefng quy \u0111\u1ecbnh ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/span><\/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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/'><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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/\" 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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/\" 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=C%C3%A1ch%20quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF%20TNCN%20khi%20c%C3%B3%20thu%20nh%E1%BA%ADp%20t%E1%BB%AB%202%20n%C6%A1i&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fcach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi%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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/', 'C%C3%A1ch%20quy%E1%BA%BFt%20to%C3%A1n%20thu%E1%BA%BF%20TNCN%20khi%20c%C3%B3%20thu%20nh%E1%BA%ADp%20t%E1%BB%AB%202%20n%C6%A1i', '' )\" ><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: Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt 1. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i C\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi c\u00e1 nh\u00e2n&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105,96,102],"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>C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i - 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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt 1. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i C\u0103n c\u1ee9 theo kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp khi c\u00e1 nh\u00e2n...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/\" \/>\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=\"2024-11-19T06:48:28+00:00\" \/>\r\n<meta property=\"og:image\" content=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07.jpg\" \/>\r\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\r\n\t<meta property=\"og:image:height\" content=\"628\" \/>\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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/07\/TNCN-07.jpg\",\"width\":1200,\"height\":628},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/\",\"name\":\"C\\u00e1ch quy\\u1ebft to\\u00e1n thu\\u1ebf TNCN khi c\\u00f3 thu nh\\u1eadp t\\u1eeb 2 n\\u01a1i - 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\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/#primaryimage\"},\"datePublished\":\"2024-07-23T11:10:26+00:00\",\"dateModified\":\"2024-11-19T06:48:28+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3861"}],"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=3861"}],"version-history":[{"count":1,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3861\/revisions"}],"predecessor-version":[{"id":3863,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3861\/revisions\/3863"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media\/3862"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3861"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3861"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}