{"id":7584,"date":"2022-11-07T09:58:45","date_gmt":"2022-11-07T02:58:45","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7584"},"modified":"2025-11-11T13:41:15","modified_gmt":"2025-11-11T06:41:15","slug":"cac-sai-sot-thuong-gap-khi-khai-thue-tncn","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cac-sai-sot-thuong-gap-khi-khai-thue-tncn\/","title":{"rendered":"C\u00c1C SAI S\u00d3T TH\u01af\u1edcNG G\u1eb6P KHI KHAI THU\u1ebe TNCN???"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7585 \" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/11\/bef49111-79c9-485f-9f40-30b73227c07e-1.jpg\" alt=\"\" width=\"669\" height=\"440\" \/><\/p>\n<p><strong><em>C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN<\/em><\/strong><em> d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c l\u1ed7i hay m\u1eafc ph\u1ea3i \u0111\u1ed1i v\u1edbi s\u1eafc thu\u1ebf n\u00e0y. \u0110i\u1ec1u quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN l\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. Nh\u1eefng sai s\u00f3t hay m\u1eafc ph\u1ea3i trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 g\u00ec? B\u00e0i vi\u1ebft chia s\u1ebb c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN. M\u1ee5c \u0111\u00edch gi\u00fap c\u00e1c b\u1ea1n t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng r\u1ee7i ro kh\u00f4ng \u0111\u00e1ng c\u00f3 khi khai thu\u1ebf TNCN.<\/em><\/p>\n<p><strong><u>I.C\u00e1ch r\u00e0 so\u00e1t c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN nh\u1eb1m t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/u><\/strong><\/p>\n<p>C\u00e1c quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i nh\u01b0: Ti\u1ec1n h\u1ed7 tr\u1ee3 thu\u00ea nh\u00e0 \u1edf; kho\u1ea3n chi ph\u1ee5 c\u1ea5p \u2013 tr\u1ee3 c\u1ea5p v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, c\u00f4ng t\u00e1c ph\u00ed, ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c; c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1eddi s\u1ed1ng tinh th\u1ea7n; c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng.<\/p>\n<p><strong>1.C\u00e1ch r\u00e0 so\u00e1t c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi <u>ti\u1ec1n tr\u1ee3 c\u1ea5p thu\u00ea nh\u00e0 \u1edf.<\/u><\/strong><\/p>\n<p>Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 \u1edf do doanh nghi\u1ec7p tr\u1ea3 h\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf chi tr\u1ea3. Tuy nhi\u00ean\u00a0<strong><u>kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/u><\/strong>. Kho\u1ea3n thu nh\u1eadp n\u00e0y ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0.<\/p>\n<p><strong><em><u>V\u00ed d\u1ee5<\/u><\/em><\/strong><em>: Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00d4ng A l\u00e0 16.500.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0). Ti\u1ec1n thu\u00ea nh\u00e0 c\u00f4ng ty h\u1ed7 tr\u1ee3 cho \u00d4ng A l\u00e0 5.000.000 \u0111\u1ed3ng.<\/em><\/p>\n<p>Nh\u01b0 v\u1eady, c\u00e1c b\u1ea1n ch\u1ec9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00d4ng A 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0). C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>Thu nh\u1eadp ch\u1ecbu thu\u1ebf ch\u01b0a bao g\u1ed3m ti\u1ec1n ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u1ee7a \u00d4ng A.<\/p>\n<p>= 16.500.000 \u2013 5.000.000 = 11.500.000 (\u0111\u1ed3ng).<\/p>\n<p>S\u1ed1 ti\u1ec1n ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf t\u00ednh thu\u1ebf TNCN c\u1ee7a \u00d4ng A.<\/p>\n<p>= 15%*11.500.000 \u0111\u1ed3ng = 1.725.000 (\u0111\u1ed3ng).<\/p>\n<p>Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n<p>= 5.000.000 \u2013 1.725.000 = 3.275.000 (\u0111\u1ed3ng).<\/p>\n<p><strong>2.C\u00e1ch r\u00e0 so\u00e1t c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN <u>\u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i th\u1ebb h\u1ed9i vi\u00ean ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/u><\/strong><\/p>\n<p><strong><em>\u00a0\u2013 \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i th\u1ebb h\u1ed9i vi\u00ean: s\u00e2n g\u00f4n, qu\u1ea7n v\u1ee3t, th\u1ec3 d\u1ee5c th\u1ec3 thao, sinh ho\u1ea1t c\u00e2u l\u1ea1c b\u1ed9 \u2026.<\/em><\/strong><\/p>\n<p>+ N\u1ebfu th\u1ebb h\u1ed9i vi\u00ean ghi \u0111\u00edch danh t\u00ean ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng. =&gt; Kho\u1ea3n chi n\u00e0y t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>+ N\u1ebfu th\u1ebb h\u1ed9i vi\u00ean kh\u00f4ng ghi \u0111\u00edch danh m\u00e0 ghi chung cho c\u1ea3 t\u1eadp th\u1ec3. =&gt; Kho\u1ea3n chi n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Thay v\u00e0o \u0111\u00f3 chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0a v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong><em>\u2013 T\u01b0\u01a1ng t\u1ef1 \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, vui ch\u01a1i gi\u1ea3i tr\u00ed th\u1ea9m m\u1ef9\u2026.<\/em><\/strong><\/p>\n<p>N\u1ebfu n\u1ed9i dung ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Th\u00ec kho\u1ea3n chi \u0111\u00f3 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 chi chung cho c\u1ea3 t\u1eadp th\u1ec3 th\u00ec kho\u1ea3n chi n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p><strong>Tuy nhi\u00ean,\u00a0ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd m\u1edbi \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u1ee5 th\u1ec3:<\/strong><\/p>\n<p>-Kho\u1ea3n chi n\u00e0y ph\u1ea3i n\u1eb1m trong quy ch\u1ebf hay th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>-Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb n\u00ean ra m\u1ed9t quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c m\u1edf th\u1ebb h\u1ed9i vi\u00ean, hay cho h\u01b0\u1edfng d\u1ecbch v\u1ee5 n\u00e0y.<\/p>\n<p><strong>3.C\u00e1ch r\u00e0 so\u00e1t c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN <u>\u0111\u1ed1i v\u1edbi kho\u1ea3n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, trang ph\u1ee5c\u2026.<\/u><\/strong><\/p>\n<p>C\u00e1c kho\u1ea3n v\u0103n ph\u00f2ng ph\u1ea9m hay kho\u1ea3n chi ph\u1ee5 c\u1ea5p n\u00e0y s\u1ebd kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf . V\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong 1 trong c\u00e1c v\u0103n b\u1ea3n: th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy ch\u1ebf c\u1ee7a c\u00f4ng ty \u2026.<\/p>\n<p><strong>Ch\u00fa \u00fd \u0111\u1ebfn ph\u1ee5 c\u1ea5p \u0103n ca.<\/strong><\/p>\n<p>\u2013<em>\u00a0<u>N\u1ebfu chi b\u1eb1ng ti\u1ec1n<\/u>.<\/em><\/p>\n<p>K\u1ec3 t\u1eeb\u00a0ng\u00e0y 15\/10\/2016 khi\u00a0th\u00f4ng t\u01b0 26\/2016\/TT\u2013BL\u0110TBXH\u00a0c\u00f3 hi\u1ec7u l\u1ef1c. Th\u00ec kho\u1ea3n chi ti\u1ec1n \u0103n gi\u1eefa ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1\u00a0730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng. N\u1ebfu Doanh nghi\u1ec7p chi qu\u00e1 s\u1ed1 ti\u1ec1n n\u00e0y th\u00ec ph\u1ea7n chi qu\u00e1 s\u1ebd ph\u1ea3i t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p><em>\u00a0\u2013\u00a0<u>N\u1ebfu ph\u1ee5 c\u1ea5p \u0103n ca b\u1eb1ng t\u1ef1 t\u1ed5 ch\u1ee9c n\u1ea5u \u0103n.<\/u><\/em><\/p>\n<p>N\u1ebfu doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c \u0103n ca d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1ef1 n\u1ea5u \u0103n th\u00ec kh\u00f4ng gi\u1edbi h\u1ea1n m\u1ee9c chi. Tuy nhi\u00ean c\u1ea7n c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p><strong>T\u01b0\u01a1ng t\u1ef1 Ch\u00fa \u00fd \u0111\u1ebfn ph\u1ee5 c\u1ea5p trang ph\u1ee5c.<\/strong><\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu chi b\u1eb1ng ti\u1ec1n:\u00a0Th\u00ec kho\u1ea3n chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo s\u1ed1 th\u1ef1c chi nh\u01b0ng\u00a0kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000\u0111\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n<p>+ N\u1ebfu chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt\u00a0th\u00ec s\u1ebd kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n m\u1ee9c chi. Tuy nhi\u00ean\u00a0ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7\u00a0\u0111\u1ed1i v\u1edbi kho\u1ea3n trang ph\u1ee5c n\u00e0y.<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi kho\u1ea3n chi ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec\u00a0<strong><u>kh\u00f4ng t\u00ednh<\/u><\/strong>\u00a0v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p><strong>\u00a0<u>\u0110\u1eb6C BI\u1ec6T L\u01afU \u00dd<\/u>:<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi kho\u1ea3n chi s\u00e1ng ch\u1ebf, c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn v\u00e0 chi tr\u1ea3 s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, n\u1ebfu sau \u0111\u00f3 doanh nghi\u1ec7p l\u1ea1i ti\u1ebfp t\u1ee5c chi th\u01b0\u1edfng th\u00ec kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng n\u00e0y s\u1ebd b\u1ecb t\u00ednh thu\u1ebf TNCN.<\/p>\n<p>\u0110\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 h\u1ed9 ti\u1ec1n \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, tay ngh\u1ec1 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Kh\u00f3a h\u1ecdc \u0111\u00f3 ph\u00f9 h\u1ee3p v\u1edbi chuy\u00ean m\u00f4n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c theo k\u1ebf ho\u1ea1ch c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1m b\u1ec7nh hi\u1ec3m ngh\u00e8o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd kh\u00f4ng b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p><strong>Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/strong>\u00a0v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam m\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c gi\u1edd b\u00ecnh th\u01b0\u1eddng. =&gt; Ph\u1ea7n thu nh\u1eadp tr\u1ea3 cao h\u01a1n b\u1ecb t\u00ednh thu\u1ebf TNCN.<\/p>\n<p><strong><u>II.C\u00e1ch r\u00e0 so\u00e1t c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN<\/u><\/strong><\/p>\n<p>C\u00e1c sai s\u00f3t k\u1ebf to\u00e1n hay m\u1eafc ph\u1ea3i trong khai thu\u1ebf TNCN<\/p>\n<p><strong>1.Khai thi\u1ebfu thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/strong><\/p>\n<p>Bao g\u1ed3m: thi\u1ebfu thu nh\u1eadp ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ph\u1ee5 c\u1ea5p ph\u1ee5 c\u1ea5p \u0103n \u1edf, \u0111i l\u1ea1i, c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c\u2026.<\/p>\n<p><strong><u>V\u00ed d\u1ee5<\/u><\/strong><strong>:<\/strong><\/p>\n<p>+ Kh\u00f4ng t\u00ednh ph\u1ea7n 15% thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a kho\u1ea3n ti\u1ec1n ph\u1ee5 c\u1ea5p thu\u00ea nh\u00e0 c\u00f4ng ty h\u1ed7 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u00ea nh\u00e0.<\/p>\n<p>+ Kh\u00f4ng t\u00ednh ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd. (ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf).<\/p>\n<p>+ Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kho\u1ea3n chi \u0103n ca, \u0111\u1ed3ng ph\u1ee5c, ph\u1ee5 c\u1ea5p kh\u00e1c v\u01b0\u1ee3t m\u1ee9c \u2026.<\/p>\n<p><strong>2.Kh\u00f4ng kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n c\u00e1c kho\u1ea3n chi tr\u1ea3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eddi v\u1ee5 k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.\u00a0N\u1ebfu m\u1ee9c thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u t\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. (Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m cam k\u1ebft 02\/CK-TNCN).<\/p>\n<p>Kh\u00f4ng kh\u1ea5u tr\u1eeb, k\u00ea khai, n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n (khi tr\u1ea3 l\u00e3i vay, khi b\u00e1n c\u1ed5 ph\u1ea7n theo \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1 nh\u00e2n\u2026), cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/p>\n<p>Kh\u00f4ng y\u00eau c\u1ea7u c\u00e1c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ho\u1eb7c cung c\u1ea5p c\u00e1c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh. K\u00ea khai kh\u00f4ng \u0111\u00fang ho\u1eb7c tr\u00f9ng l\u1eafp. (M\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho 1 ng\u01b0\u1eddi trong c\u00f9ng 1 th\u1eddi \u0111i\u1ec3m).<\/p>\n<p><strong>3.\u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN ch\u01b0a \u0111\u00fang v\u1edbi t\u1eebng nh\u00f3m c\u00e1 nh\u00e2n ch\u1ecbu thu\u1ebf.<\/strong><\/p>\n<p>V\u00ed d\u1ee5 nh\u01b0 \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1eddi v\u1ee5. Ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. (Ph\u1ea3i kh\u1ea5u tr\u1eeb 10% n\u1ebfu nh\u01b0 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean).<\/p>\n<p>Nhi\u1ec1u k\u1ebf to\u00e1n lo\u1ea1i c\u00e1c kho\u1ea3n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ra kh\u1ecfi chi ph\u00ed t\u00ednh thu\u1ebf TNDN nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng lo\u1ea1i ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p><strong><em><u>V\u00ed d\u1ee5<\/u><\/em><\/strong><strong><em>:<\/em><\/strong><em>\u00a0Kho\u1ea3n chi ti\u1ec1n \u0103n ca doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng. Th\u00ec m\u1ee9c chi v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng l\u00e0 270.000 \u0111\u1ed3ng s\u1ebd ph\u1ea3i lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Tuy nhi\u00ean kho\u1ea3n v\u01b0\u1ee3t chi 270.000 \u0111\u1ed3ng n\u00e0y s\u1ebd v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/em><\/p>\n<p>Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c (V\u00ed d\u1ee5: cam k\u1ebft\u2026) cho c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e3ng lai.<\/p>\n<p>Kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n t\u1ea1i doanh nghi\u1ec7p m\u00ecnh.<\/p>\n<p><strong>4.Th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng kh\u00f4ng khai v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/strong><\/p>\n<p>Kh\u00f4ng n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu theo quy\u1ebft to\u00e1n.<\/p>\n<p>\u2013 C\u00e1 nh\u00e2n\u00a0<strong><u>khi nh\u1eadn th\u01b0\u1edfng<\/u><\/strong>\u00a0b\u1eb1ng c\u1ed5 phi\u1ebfu t\u1eeb \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng\u00a0<strong><u>ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/u><\/strong>.\u00a0<strong><u>Khi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng<\/u><\/strong>\u00a0c\u1ed5 phi\u1ebfu th\u01b0\u1edfng s\u1ebd<strong><u>\u00a0khai thu\u1ebf<\/u><\/strong>\u00a0\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p. \u0110\u1ec3 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai s\u00f3t n\u00e0y kh\u00f4ng c\u00f2n c\u00e1ch n\u00e0o kh\u00e1c l\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, nhanh ch\u00f3ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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.<\/p>\n<p>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng \u01b0u vi\u1ec7t v\u00e0 c\u00f2n 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 theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/li>\n<li>Ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p: Th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t, FDI,..<\/li>\n<li>H\u1ed7 tr\u1ee3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: CEO\/Ch\u1ee7 doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i nhanh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f4ng n\u1ee3, t\u1ed3n kho\u2026 \u0111\u1ec3 k\u1ecbp th\u1eddi ra quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/li>\n<li>L\u00e0m vi\u1ec7c m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i qua Internet<\/li>\n<\/ul>\n<p><strong><em>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/em><\/strong>\u00a0\u0111\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft v\u1ec1<a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/a><\/p>\n<p><strong>Tham kh\u1ea3o th\u00eam:<\/strong><\/p>\n<p><a href=\"https:\/\/fts.com.vn\/16-truong-hop-duoc-mien-thue-thu-nhap-ca-nhan-theo-quy-dinh-moi-nhat\/\">16 TR\u01af\u1edcNG H\u1ee2P \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N THEO QUY \u0110\u1ecaNH M\u1edaI NH\u1ea4T<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi khai thu\u1ebf TNCN d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c l\u1ed7i hay m\u1eafc ph\u1ea3i \u0111\u1ed1i v\u1edbi s\u1eafc thu\u1ebf n\u00e0y. \u0110i\u1ec1u quan tr\u1ecdng khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN l\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. Nh\u1eefng sai s\u00f3t hay m\u1eafc ph\u1ea3i trong qu\u00e1 [&hellip;]<\/p>\n","protected":false},"featured_media":13598,"template":"","article_category":[10],"class_list":["post-7584","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\/7584","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\/13598"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7584"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}