{"id":3966,"date":"2025-01-04T10:24:45","date_gmt":"2025-01-04T03:24:45","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3966"},"modified":"2025-01-04T10:24:45","modified_gmt":"2025-01-04T03:24:45","slug":"giai-dap-thac-mac-ve-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/giai-dap-thac-mac-ve-thue-tncn\/","title":{"rendered":"Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Thu\u1ebf TNCN"},"content":{"rendered":"<p style=\"text-align: right;\">Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/p>\n<p><i><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, bao g\u1ed3m c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u1edf trong n\u01b0\u1edbc ho\u1eb7c \u0111i c\u00f4ng t\u00e1c, lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi kh\u00f4ng mang qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam nh\u01b0ng \u0111\u1ecbnh c\u01b0 kh\u00f4ng th\u1eddi h\u1ea1n \u1edf Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp v\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam. \u0110\u1ec3 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Thu\u1ebf TNCN h\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua 3 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/span><\/i><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3967\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/01\/thang-12-07-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<ol>\n<li><b> Thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n?<\/b><\/li>\n<li><b> Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/li>\n<li><b> Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">B\u1ea1n h\u00e3y c\u00f9ng t\u00f4i d\u00e0nh ra 3p \u0111\u1ec3 xem c\u00e2u tr\u1ea3 l\u1eddi nh\u00e9!<\/span><\/p>\n<p><b>C\u00e2u 1: Thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thu\u1ed9c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. T\u1ea1i \u0110i\u1ec3m k, Kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p k\u00fd H\u0110L\u0110 v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 h\u01b0u &gt;= 03 th\u00e1ng th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 l\u00e0m chi ph\u00ed h\u1ee3p l\u00fd: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ea5m c\u00f4ng\u2026S\u1ed5 l\u01b0\u01a1ng h\u01b0u h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 quy\u1ebft to\u00e1n t\u1ed5ng s\u1ed1 ti\u1ec1n thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng th\u01b0\u1edfng t\u1ea1i doanh nghi\u1ec7p kh\u00f4ng bao g\u1ed3m kho\u1ea3n thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng h\u01b0u theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb 10%\/ T\u1ed5ng thu nh\u1eadp: D\u00e0nh cho kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi &lt; 3 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf hay kh\u00f4ng).<\/span><\/p>\n<p><b>C\u00e2u 2: Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi L\u01b0\u01a1ng t\u0103ng ca\/l\u00e0m th\u00eam ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft\/\u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh thu\u1ebf TNCN: Ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi m\u1ee9c l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng (\u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> \u00d4ng Th\u00e1i S\u01a1n c\u00f3 m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng l\u00e0 80.000 \u0111\u1ed3ng\/gi\u1edd.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u00f4ng S\u01a1n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 100.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">100.000 \u0111\u1ed3ng\/gi\u1edd &#8211; 80.000 \u0111\u1ed3ng\/gi\u1edd = 20.000 \u0111\u1ed3ng\/gi\u1edd<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u00f4ng Th\u00e1i S\u01a1n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 ho\u1eb7c ng\u00e0y l\u1ec5, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 120.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">120.000 \u0111\u1ed3ng\/gi\u1edd &#8211; 80.000 \u0111\u1ed3ng\/gi\u1edd = 40.000 \u0111\u1ed3ng\/gi\u1edd<\/span><\/p>\n<p><b>C\u00e2u 3: Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u00f4i vi\u1ec7c nh\u1eadn tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p theo lu\u1eadt \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh thu\u1ebf TNCN nh\u00e9 c\u00e1c b\u1ea1n. T\u00f4i c\u0103n c\u1ee9 theo C\u00f4ng v\u0103n 2250\/CTTPHCM-TTHT ng\u00e0y 15\/03\/2021 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng do C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y ch\u00fang t\u00f4i \u0111\u00e3 gi\u1ea3i \u0111\u00e1p 3 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Thu\u1ebf TNCN. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/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\/giai-dap-thac-mac-ve-thue-tncn\/'><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\/giai-dap-thac-mac-ve-thue-tncn\/\" 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\/giai-dap-thac-mac-ve-thue-tncn\/\" 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=Gi%E1%BA%A3i%20%C4%91%C3%A1p%20th%E1%BA%AFc%20m%E1%BA%AFc%20v%E1%BB%81%20Thu%E1%BA%BF%20TNCN&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fgiai-dap-thac-mac-ve-thue-tncn%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\/giai-dap-thac-mac-ve-thue-tncn\/', 'Gi%E1%BA%A3i%20%C4%91%C3%A1p%20th%E1%BA%AFc%20m%E1%BA%AFc%20v%E1%BB%81%20Thu%E1%BA%BF%20TNCN', '' )\" ><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: S\u01b0u t\u1ea7m Theo quy \u0111\u1ecbnh, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao, bao g\u1ed3m c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u1edf trong n\u01b0\u1edbc ho\u1eb7c \u0111i c\u00f4ng t\u00e1c, lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[105,102],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - 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