{"id":7576,"date":"2022-11-04T14:50:20","date_gmt":"2022-11-04T07:50:20","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7576"},"modified":"2025-11-11T13:42:36","modified_gmt":"2025-11-11T06:42:36","slug":"cac-muc-phat-cham-nop-bao-cao-su-dung-chung-tu-khau-tru-thue-tncn","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-muc-phat-cham-nop-bao-cao-su-dung-chung-tu-khau-tru-thue-tncn\/","title":{"rendered":"C\u00c1C M\u1ee8C PH\u1ea0T CH\u1eacM N\u1ed8P B\u00c1O C\u00c1O S\u1eec D\u1ee4NG CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe TNCN"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7577 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/4e1447ce-4780-4ee5-ab70-3258dd09a1d1.jpg\" alt=\"\" width=\"1242\" height=\"695\" \/><\/p>\n<p><em>C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n l\u01b0\u01a1ng, thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng v\u00e0o s\u1ed1 l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi thanh to\u00e1n cho h\u1ecd, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn v\u00e0o ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu\u1ebf TNCN n\u1ebfu vi ph\u1ea1m. C\u00f9ng t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/em><\/p>\n<p><strong>1.Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/p>\n<p><strong>2.C\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p><strong>3.Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/p>\n<p><strong>4.Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p><strong>5.Ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p><strong>1.Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/p>\n<p>H\u00e0ng th\u00e1ng, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0\u1eddng l\u00e0 s\u1ed1 ti\u1ec1n sau khi doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>Nh\u01b0 v\u1eady, <strong>kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 vi\u1ec7c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ph\u1ea7n ti\u1ec1n thu\u1ebf TNCN m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc t\u1eeb l\u01b0\u01a1ng \u0111\u1ec3 n\u1ed9p thay cho h\u1ecd.<\/p>\n<p><strong>2.C\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 25 th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 th\u00f4ng t\u01b0 92\/2015\/TT-BTC, h\u01b0\u1edbng d\u1eabn b\u1edfi Kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC nh\u1eefng kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bao g\u1ed3m:<\/p>\n<ol>\n<li>a) Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/li>\n<li>b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/li>\n<li>c) Thu nh\u1eadp t\u1eeb l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n<li>d) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/li>\n<\/ol>\n<p>\u0111) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/p>\n<p>e.Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1\u00a0 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/p>\n<ol>\n<li>g) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/li>\n<li>h) Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/li>\n<li>i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/li>\n<\/ol>\n<p><strong>Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p>Kho\u1ea3n 16 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:\u00a0<em>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n nh\u01b0 sau:<\/em><\/p>\n<ol>\n<li>a) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0<em>t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean<\/em>: H\u00e0ng th\u00e1ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/li>\n<li>b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n\u00a0<em>ti\u1ec1n c\u00f4ng, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n<\/em>kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0<em>d\u01b0\u1edbi 3 th\u00e1ng<\/em>: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ec9 tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10%\u00a0tr\u00ean s\u1ed1 thu nh\u1eadp tr\u1ea3 cho c\u00e1 nh\u00e2n. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i khai thu\u1ebf theo th\u00e1ng.<\/li>\n<\/ol>\n<p><strong>3.Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/p>\n<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 th\u1ec3 hi\u1ec7n vi\u1ec7c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC th\u00ec:<\/p>\n<ul>\n<li>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC tr\u01b0\u1edbc khi thanh to\u00e1n thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec\u00a0<em>ph\u1ea3i cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb<\/em>. N\u1ebfu c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/li>\n<li>C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng:\u00a0<em>c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u<\/em>\u00a0t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp\u00a0<em>c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb\u00a0<\/em>cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<p>V\u00ed d\u1ee5: Ch\u1ecb NT k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi c\u00f4ng ty A \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c trong th\u1eddi gian t\u1eeb th\u00e1ng 9\/2021 \u0111\u1ebfn th\u00e1ng 2\/2022. Thu nh\u1eadp c\u1ee7a ch\u1ecb NT \u0111\u01b0\u1ee3c C\u00f4ng ty thanh to\u00e1n theo t\u1eebng th\u00e1ng v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 05 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady, v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ecb NT c\u00f3 th\u1ec3 y\u00eau c\u1ea7u C\u00f4ng ty A\u00a0<em>c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/em>\u00a0theo t\u1eebng th\u00e1ng ho\u1eb7c\u00a0<em>c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb\u00a0<\/em>ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 9 \u0111\u1ebfn th\u00e1ng 12\/2021 v\u00e0 m\u1ed9t ch\u1ee9ng t\u1eeb cho th\u1eddi gian t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 02\/2022.<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9\u00a0<em>c\u1ea5p cho c\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/em><\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: Anh PT k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n (t\u1eeb th\u00e1ng 9\/2020 \u0111\u1ebfn th\u00e1ng h\u1ebft th\u00e1ng 8\/2021) v\u1edbi c\u00f4ng ty B. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu anh PT thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<em>ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp<\/em>\u00a0v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00f3 y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb th\u00ec C\u00f4ng ty s\u1ebd th\u1ef1c hi\u1ec7n\u00a0<em>c\u1ea5p 01 ch\u1ee9ng t\u1eeb<\/em>\u00a0ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2020 v\u00e0\u00a0<em>01 ch\u1ee9ng t\u1eeb\u00a0<\/em>cho th\u1eddi gian t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 8\/2021.<\/p>\n<p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <a href=\"https:\/\/fts.com.vn\/chung-tu-khau-tru-thue-tncn-dien-tu\/\">CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe TNCN \u0110I\u1ec6N T\u1eec FTS<\/a><\/p>\n<p><strong>4.Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p>C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf cho lao \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi c\u01a1 quan Thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 5 th\u00f4ng t\u01b0 37\/2010\/TT-BTC th\u00ec h\u00e0ng qu\u00fd, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<em>\u00a0<strong>ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/strong><\/em><\/p>\n<p>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh th\u00ec c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1eabn ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c l\u00e0m sai, n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p th\u00ec m\u1ee9c ph\u1ea1t nh\u01b0 l\u00e0m sai, n\u1ed9p ch\u1eadm, kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n<p><strong>5.Ph\u1ea1t ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7582 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/711366c1-e95f-4327-8a19-776b8a5d8a0a.jpg\" alt=\"\" width=\"1582\" height=\"197\" \/><\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, nhanh ch\u00f3ng trong vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf TNCN th\u00ec vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u cho c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay.\u00a0 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS\u00a0 mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng, nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c h\u01a1n, c\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p m\u1ecdi l\u0129nh v\u1ef1c<\/li>\n<li>\u00a0T\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp li\u1ec7u, tr\u00e1nh sai s\u00f3t.<\/li>\n<li>H\u1ed7 tr\u1ee3 l\u00ean b\u00e1o c\u00e1o: t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c.<\/li>\n<li>K\u1ebft n\u1ed1i v\u1edbi C\u01a1 quan Thu\u1ebf<\/li>\n<\/ul>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em>\u00a0\u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft\u00a0<strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS.\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n l\u01b0\u01a1ng, thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u01b0\u01a1ng \u1ee9ng v\u00e0o s\u1ed1 l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi thanh to\u00e1n cho h\u1ecd, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn v\u00e0o ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. Doanh nghi\u1ec7p s\u1ebd b\u1ecb [&hellip;]<\/p>\n","protected":false},"featured_media":13599,"template":"","article_category":[10],"class_list":["post-7576","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\/7576","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\/13599"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7576"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}