{"id":6672,"date":"2021-02-19T11:53:09","date_gmt":"2021-02-19T04:53:09","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6672"},"modified":"2025-11-12T09:57:58","modified_gmt":"2025-11-12T02:57:58","slug":"mot-so-luu-y-ve-quyet-toan-thue-tncn-nam-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/mot-so-luu-y-ve-quyet-toan-thue-tncn-nam-2020\/","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020"},"content":{"rendered":"<h3>Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i:<\/h3>\n<ul>\n<li><a href=\"http:\/\/thuvien.webketoan.vn\/details.php?file=302\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12<\/a>;<\/li>\n<li><a href=\"http:\/\/tuvan.webketoan.vn\/file\/418\/?f=1\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a>\u00a0ng\u00e0y 13\/6\/2019 c\u1ee7a Qu\u1ed1c h\u1ed9i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2020;<\/li>\n<li><a href=\"http:\/\/tuvan.webketoan.vn\/file\/456\/?f=1\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/NQ-UBTVQH<\/a>\u00a0ng\u00e0y 02\/6\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/li>\n<li><a href=\"http:\/\/tuvan.webketoan.vn\/file\/451\/?f=1\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6673 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/02\/quyet-toan-thue-tncn.png\" alt=\"\" width=\"1064\" height=\"716\" \/><\/p>\n<p style=\"text-align: center;\"><em>M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020<\/em><\/p>\n<h2><strong>M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020<\/strong><\/h2>\n<p>Theo Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/NQ-UBTVQH ng\u00e0y 02\/6\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi \u0111\u01b0\u1ee3c ch\u1ec9nh ch\u1ec9nh t\u0103ng l\u00ean c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng t\u1eeb 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean m\u1ee9c 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/li>\n<li>M\u1ee9c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng t\u1eeb 3,6 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng l\u00ean m\u1ee9c 4,4 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/li>\n<\/ul>\n<p>V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u00e0y 01\/01\/2020 khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<h2><strong>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020<\/strong><\/h2>\n<p>Theo quy \u0111\u1ecbnh th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (QTT TNCN) trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n<p>\u0110\u1ec3 c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 gi\u1ea3m \u00e1p l\u1ef1c x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n cho c\u01a1 quan thu\u1ebf, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed138\/2019\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/p>\n<p>Nh\u01b0 v\u1eady, c\u00e1c c\u00e1 nh\u00e2n n\u00e0y s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf c\u0169ng nh\u01b0 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c QTT TNCN. C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN theo h\u00ecnh th\u1ee9c t\u1ef1 quy\u1ebft to\u00e1n ho\u1eb7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp theo quy \u0111\u1ecbnh.<\/p>\n<h2><strong>\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020<\/strong><\/h2>\n<p>C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p><em><strong>Th\u1ee9 nh\u1ea5t,<\/strong><\/em>\u00a0c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/p>\n<ul>\n<li>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai t\u1ea1i \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10%;<\/li>\n<li>C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \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\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c c\u0169 v\u00e0 t\u1ed5 ch\u1ee9c m\u1edbi trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c m\u1edbi.<\/li>\n<\/ul>\n<p><em><strong>Th\u1ee9 hai,<\/strong><\/em>\u00a0c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi theo Ngh\u1ecb quy\u1ebft s\u1ed1 954\/NQ-UBTVQH c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam n\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c mi\u1ec5n theo \u0111\u00fang quy \u0111\u1ecbnh n\u00eau tr\u00ean m\u00e0 c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh n\u00e0o kh\u00e1c.<\/p>\n<p>C\u00e1c n\u1ed9i dung kh\u00e1c chi ti\u1ebft trong v\u0103n b\u1ea3n <a href=\"http:\/\/tuvan.webketoan.vn\/file\/450\/?f=1\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020<\/strong><\/a><\/p>\n<ul>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<li>V\u1ec1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n<li>N\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n<li>X\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<\/ul>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft <strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Webketoan.<\/strong><\/em><\/p>\n<div class=\"ddict_div\" style=\"top: 830.984px; max-width: 120px; left: 139px;\">\n<p><img decoding=\"async\" class=\"ddict_audio\" src=\"chrome-extension:\/\/bpggmmljdiliancllaapiggllnkbjocb\/img\/audio.png\" \/><\/p>\n<p class=\"ddict_sentence\">to\u00e1n<\/p>\n<\/div>\n<div class=\"ddict_div\" style=\"top: 1508.52px; max-width: 120px; left: 193px;\">\n<p><img decoding=\"async\" class=\"ddict_audio\" src=\"chrome-extension:\/\/bpggmmljdiliancllaapiggllnkbjocb\/img\/audio.png\" \/><\/p>\n<p class=\"ddict_sentence\">to\u00e1n<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2020 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i: Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14\u00a0ng\u00e0y 13\/6\/2019 c\u1ee7a Qu\u1ed1c h\u1ed9i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2020; Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/NQ-UBTVQH\u00a0ng\u00e0y 02\/6\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 [&hellip;]<\/p>\n","protected":false},"featured_media":13683,"template":"","article_category":[10],"class_list":["post-6672","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13683"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6672"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}