{"id":6881,"date":"2021-07-12T14:10:27","date_gmt":"2021-07-12T07:10:27","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6881"},"modified":"2025-11-11T15:56:37","modified_gmt":"2025-11-11T08:56:37","slug":"huong-dan-moi-lien-quan-den-khai-thue-tncn-tu-tong-cuc-thue-nam-2021","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/huong-dan-moi-lien-quan-den-khai-thue-tncn-tu-tong-cuc-thue-nam-2021\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn m\u1edbi li\u00ean quan \u0111\u1ebfn khai thu\u1ebf TNCN t\u1eeb T\u1ed5ng c\u1ee5c thu\u1ebf n\u0103m 2021"},"content":{"rendered":"<h2>V\u1eeba qua, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n gi\u1eefa\u00a0<a href=\"http:\/\/tuvan.webketoan.vn\/entry\/1578\/\" target=\"_blank\" rel=\"noopener noreferrer\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/a>\u00a0v\u00e0\u00a0<a href=\"http:\/\/tuvan.webketoan.vn\/nghi-dinh-126-2020-nd-cp_1613.html\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP<\/a>\u00a0c\u00f3 m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai thu\u1ebf TNCN.<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6882 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/07\/thue-thu-nhap-ca-nhan-2021.png\" alt=\"\" width=\"1079\" height=\"716\" \/><\/p>\n<p style=\"text-align: center;\"><em>H\u01b0\u1edbng d\u1eabn m\u1edbi li\u00ean quan \u0111\u1ebfn khai thu\u1ebf TNCN t\u1eeb T\u1ed5ng c\u1ee5c thu\u1ebf n\u0103m 2021<\/em><\/p>\n<p>Theo \u0111\u00f3, tr\u00edch h\u01b0\u1edbng d\u1eabn t\u1eeb<a href=\"http:\/\/tuvan.webketoan.vn\/file\/493\/?f=1\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a02393\/TCT-DNNCN<\/a>, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 sau:<\/p>\n<h3><strong>1. V\u1ec1 khai thu\u1ebf TNCN th\u00e1ng, qu\u00fd<\/strong><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u2026..c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0ng kh\u00f4ng ph\u00e1t sinh doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd.<\/p>\n<p><em><strong>C\u0103n c\u1ee9:<\/strong><\/em> \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP<\/p>\n<h3><strong>2. V\u1ec1 khai thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp<\/strong><\/h3>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0ph\u00e1t sinh\u00a0tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0m\u1edbi thu\u1ed9c di\u1ec7n ph\u1ea3i khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i khai, c\u1ee5 th\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00e1ng\/qu\u00fd n\u00e0o th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a th\u00e1ng\/qu\u00fd \u0111\u00f3 (m\u1eabu 05\/KK-TNCN).<\/p>\n<p><em><strong>C\u0103n c\u1ee9:<\/strong><\/em><\/p>\n<ul>\n<li>Kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y 22\/11\/2012<\/li>\n<li>\u0110i\u1ec3m 9.9 kho\u1ea3n 9 Ph\u1ee5 l\u1ee5c I \u2013 Danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP<\/li>\n<\/ul>\n<p style=\"text-align: right;\"><em><strong>Theo Webketoan.vn<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1eeba qua, trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n gi\u1eefa\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14\u00a0v\u00e0\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP\u00a0c\u00f3 m\u1ed9t s\u1ed1 b\u1ea5t c\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai thu\u1ebf TNCN. H\u01b0\u1edbng d\u1eabn m\u1edbi li\u00ean quan \u0111\u1ebfn khai thu\u1ebf TNCN t\u1eeb T\u1ed5ng c\u1ee5c thu\u1ebf n\u0103m 2021 Theo \u0111\u00f3, tr\u00edch h\u01b0\u1edbng d\u1eabn t\u1eeb\u00a02393\/TCT-DNNCN, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c v\u1ea5n [&hellip;]<\/p>\n","protected":false},"featured_media":13651,"template":"","article_category":[],"class_list":["post-6881","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6881","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\/13651"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6881"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}