{"id":9107,"date":"2024-04-24T09:45:29","date_gmt":"2024-04-24T02:45:29","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9107"},"modified":"2025-11-07T13:41:00","modified_gmt":"2025-11-07T06:41:00","slug":"chung-tu-thue-tncn-la-gi-y-nghia-cua-chung-tu-khau-tru-thue-tncn","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chung-tu-thue-tncn-la-gi-y-nghia-cua-chung-tu-khau-tru-thue-tncn\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec? \u00dd ngh\u0129a c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.\u00a0"},"content":{"rendered":"

 <\/p>\n

Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (thu nh\u1eadp c\u00e1 nh\u00e2n) l\u00e0 kh\u00e1i ni\u1ec7m quen thu\u1ed1c v\u1edbi k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf kh\u00e1c. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap x\u00e1c minh vi\u1ec7c n\u1ed9p thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/i><\/p>\n

1.Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/strong><\/h5>\n

\"\"<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ch\u1ee9ng t\u1eeb l\u00e0 c\u00e1c t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi l\u1ea1i th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb n\u00e0y bao g\u1ed3m c\u00e1c lo\u1ea1i nh\u01b0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u01b0\u1ee3c in, t\u1ef1 in.\u00a0<\/span><\/p>\n

Hi\u1ec7n ch\u01b0a c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt. Tuy nhi\u00ean, th\u00f4ng qua \u0111\u1ecbnh ngh\u0129a v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00f3 th\u1ec3 hi\u1ec3u:<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 m\u1ed9t lo\u1ea1i gi\u1ea5y t\u1edd do t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p cho c\u00e1c c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ghi nh\u1eadn th\u00f4ng tin v\u1ec1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb.\u00a0<\/span><\/i><\/p>\n

2. M\u1ee5c \u0111\u00edch c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN?<\/strong><\/h5>\n

\"Ch\u1ee9ng<\/p>\n

X\u00e9t theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn trong lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c d\u00f9ng v\u1edbi c\u00e1c m\u1ee5c \u0111\u00edch sau:<\/span><\/p>\n

    \n
  • Ch\u1ee9ng minh kho\u1ea3n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: Ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb thu\u1ebf thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.\u00a0<\/span><\/li>\n
  • X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 \u0111\u00fang \u0111\u1eafn c\u1ee7a kh\u1ea5u tr\u1eeb: N\u00f3 cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng ki\u1ec3m tra xem m\u1ee9c \u0111\u1ed9 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00f3 \u0111\u00fang kh\u00f4ng v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf m\u00e0 h\u1ecd c\u1ea7n ph\u1ea3i \u0111\u00f3ng.\u00a0<\/span><\/li>\n
  • T\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 r\u00f5 r\u00e0ng: Ch\u1ee9ng t\u1eeb n\u00e0y c\u00f3 th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 r\u00f5 r\u00e0ng nh\u1eb1m gi\u00fap c\u00e1c b\u00ean \u0111\u1ec1u c\u00f3 th\u1ec3 ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng v\u00e0 minh b\u1ea1ch trong qu\u00e1 tr\u00ecnh thu thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, ch\u1ee9ng t\u1eeb c\u0169ng cung c\u1ea5p c\u01a1 s\u1edf d\u1eef li\u1ec7u ch\u00ednh x\u00e1c \u0111\u1ec3 ki\u1ec3m tra v\u00e0 gi\u00e1m \u0111\u1ecbnh vi\u1ec7c t\u00ednh to\u00e1n thu\u1ebf, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tin c\u1eady trong khi qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t thu\u1ebf.\u00a0<\/span><\/li>\n
  • Ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf c\u00e1 nh\u00e2n: N\u00f3 l\u00e0 m\u1ed9t trong nh\u1eefng gi\u1ea5y t\u1edd n\u1eb1m trong b\u1ed9 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf (ghi nh\u1eadn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP)<\/span><\/li>\n
  • C\u01a1 s\u1edf cho x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf: Trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do t\u1ed5 ch\u1ee9c \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. D\u1ef1a tr\u00ean CSDL thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee5 th\u1ec3 t\u1eeb t\u1ed5 ch\u1ee9c. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng b\u1edfi vi\u1ec7c t\u1ed5 ch\u1ee9c kh\u00f4ng cung c\u1ea5p ch\u1ee9ng t\u1eeb, \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n
    3. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/strong><\/h5>\n

    Tr\u00ean th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng c\u1ea7n \u0111\u1ebfn ch\u1ee9ng t\u1eeb thu\u1ebf TNCN. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb l\u00e0 b\u1eaft bu\u1ed9c.\u00a0<\/span><\/p>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n

    \u201ca) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ph\u1ea3i 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. Tr\u01b0\u1eddng h\u1ee3p 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.\u201d<\/span><\/i><\/p>\n

    Nh\u01b0 v\u1eady, c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

    1) B\u1eaft bu\u1ed9c ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n

    2) Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

    3. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 khi n\u00e0o \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb?<\/strong><\/h5>\n

    \"\"<\/p>\n

    Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c nhau ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.\u00a0<\/span><\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111i\u1ec1u ki\u1ec7n li\u00ean quan chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 2, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

      \n
    • Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng: Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f9ng v\u1edbi vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, gi\u00fap h\u1ecd theo d\u00f5i v\u00e0 ki\u1ec3m tra s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.\u00a0<\/span><\/li>\n
    • Ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean :Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n ch\u1ec9 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf, nh\u1eb1m ph\u1ea3n \u00e1nh s\u1ef1 ti\u1ec7n l\u1ee3i v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf ,gi\u1ea3m b\u1edbt c\u00f4ng \u0111o\u1ea1n c\u1ea5p ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/li>\n
    • B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1 nh\u00e2n NL\u0110 \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho m\u00ecnh n\u1ebfu NL\u0110 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c thu nh\u1eadp thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 bao g\u1ed3m:<\/span><\/li>\n<\/ul>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.\u00a0<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.\u00a0<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.\u00a0<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.\u00a0<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/span><\/p>\n

      + 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.\u00a0<\/span><\/p>\n

      + Ho\u1ea1t \u0111\u1ed9ng cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u00ea t\u00e0i s\u1ea3n.\u00a0<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/span><\/p>\n

      + Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp)<\/span><\/p>\n

      Tuy nhi\u00ean, c\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho \u0111\u01a1n v\u1ecb th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. \u0110i\u1ec1u n\u00e0y l\u00e0 do trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u01a1n v\u1ecb s\u1ebd t\u1ef1 ti\u1ebfn h\u00e0nh quy\u1ebft to\u00e1n thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1a tr\u00ean th\u00f4ng tin v\u00e0 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, t\u1eeb \u0111\u00f3 gi\u1ea3m b\u1edbt ph\u1ee9c t\u1ea1p v\u00e0 c\u00f4ng \u0111o\u1ea1n c\u1ea5p ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/p>\n

      T\u1ed5ng h\u1ee3p l\u1ea1i, vi\u1ec7c quy \u0111\u1ecbnh v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch v\u1ec1 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch linh ho\u1ea1t v\u00e0 h\u1ee3p l\u00fd, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong qu\u1ea3n l\u00fd thu\u1ebf c\u00e1 nh\u00e2n\u00a0<\/span><\/p>\n

      5. C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 l\u00e0m g\u00ec?<\/strong><\/h5>\n

      Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c nhau ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd haotj \u0111\u1ed9ng thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c. C\u1ee5 th\u1ec3 ch\u1ee9ng t\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c c\u1ea5p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eb1m m\u1ee5c \u0111\u00edch:<\/span><\/p>\n

        \n
      • X\u00e1c \u0111\u1ecbnh thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.\u00a0<\/span><\/li>\n
      • Ch\u1ee9ng minh s\u1ef1 minh b\u1ea1ch, r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.\u00a0<\/span><\/li>\n
      • L\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 bi\u1ebft c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c m\u00ecnh c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN hay kh\u00f4ng, m\u1ee9c kh\u1ea5u tr\u1eeb \u0111\u00f3 \u0111\u00e3 ch\u00ednh x\u00e1c ch\u01b0a.\u00a0<\/span><\/li>\n
      • Ch\u1ee9ng t\u1eeb thu\u1ebf TNCN l\u00e0 th\u00e0nh ph\u1ea7n trong h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ul>\n

        Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.\u00a0<\/span><\/p>\n

        a. Th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/span><\/em><\/p>\n

        C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

        T\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb, bi\u00ean lai giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed:<\/span><\/p>\n

          \n
        1. T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\u00a0<\/span><\/em><\/li>\n
        2. T\u1ea1i th\u1eddi \u0111i\u1ec3m thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.\u00a0<\/span><\/em><\/li>\n<\/ol>\n

          Th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb thu\u1ebf TNCN c\u00f3 th\u1ec3 kh\u00e1c nhau. C\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n, th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp l\u00e0 khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u g\u1eedi \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho m\u00ecnh.\u00a0<\/span><\/p>\n

            \n
          1. \n
            Nh\u1eefng l\u01b0u \u00fd khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN:<\/strong><\/h5>\n<\/li>\n<\/ol>\n

            Khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea7n tu\u00e2n th\u1ee7 m\u1ed9t s\u1ed1 l\u01b0u \u00fd sau:<\/span><\/p>\n

              \n
            • Th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh: T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, ghi r\u00f5 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/span><\/li>\n
            • S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb theo \u0111\u00fang th\u1ee9 t\u1ef1 v\u00e0 kh\u00f4ng tr\u00f9ng l\u1eb7p: Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo \u0111\u00fang th\u1ee9 t\u1ef1, t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf s\u00f3t ho\u1eb7c tr\u00f9ng l\u1eb7p s\u1ed1 th\u1ee9 t\u1ef1, tr\u00f9ng k\u00fd hi\u1ec7u. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n
            • H\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb l\u1eadp sai n\u1ed9i dung: Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb l\u1eadp sai n\u1ed9i dung nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea7n h\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb n\u00e0y b\u1eb1ng c\u00e1ch g\u1ea1ch ch\u00e9o v\u00e0 l\u01b0u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c li\u00ean c\u1ee7a s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh nh\u1ea7m l\u1eabn v\u00e0 s\u1ef1 kh\u00f4ng ch\u00ednh x\u00e1c trong qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/li>\n
            • L\u1eb7p l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb khi c\u1ea7n thi\u1ebft: Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t sau khi \u0111\u00e3 giao ch\u1ee9ng t\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea7n l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u t\u1eeb thay th\u1ebf. Vi\u1ec7c n\u00e0y c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n ghi r\u00f5 n\u1ed9i dung sai, s\u1ed1, ng\u00e0y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 l\u1eadp sai v\u00e0 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp. T\u1ed5 ch\u1ee9c c\u0169ng ph\u1ea3i y\u00eau c\u1ea7u ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp n\u1ed9p l\u1ea1i li\u00ean ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai v\u00e0 l\u01b0u c\u00f9ng v\u1edbi bi\u00ean b\u1ea3n. Sau \u0111\u00f3, t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb m\u1edbi thay th\u1ebf v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c h\u1ee7y b\u1ecf s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u0169. Qu\u00e1 tr\u00ecnh nh\u1eb1m gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m trong qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/li>\n<\/ul>\n

              C\u00f9ng v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kh\u00f4ng ng\u1eebng c\u1ee7a c\u00f4ng ngh\u1ec7, hi\u1ec7n nay \u0111\u00e3 c\u00f3 c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd thu\u1ebf. Trong \u0111\u00f3 ph\u1ea7n m\u1ec1m ERP c\u1ee7a FTS \u0111ang tr\u1edf th\u00e0nh m\u1ed9t l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u cho doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed5 ch\u1ee9c t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u c\u00e1c sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.\u00a0<\/span><\/p>\n

                \n
              • Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt t\u1eeb c\u00e1c lo\u1ea1i l\u01b0\u01a1ng \u0111\u00e3 t\u00ednh.\u00a0<\/span><\/li>\n
              • C\u1eadp nh\u1eadt v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c\u00a0<\/span><\/li>\n
              • C\u1eadp nh\u1eadt v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu\u1ebf TNCN.\u00a0<\/span><\/li>\n
              • T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf TNCN, quy\u1ebft to\u00e1n thu\u1ebf TNCN. <\/span><\/li>\n<\/ul>\n

                Nh\u01b0 v\u1eady, trong b\u00e0i vi\u1ebft n\u00e0y FTS \u0111\u00e3 g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n m\u1ed9t v\u00e0i chia s\u1ebb v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c thu\u1eadn l\u1ee3i h\u01a1n trong vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf. B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1 nh\u00e2n l\u01b0u \u00fd y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i \u00edch c\u1ee7a m\u00ecnh khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>\n

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                  Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (thu nh\u1eadp c\u00e1 nh\u00e2n) l\u00e0 kh\u00e1i ni\u1ec7m quen thu\u1ed1c v\u1edbi k\u1ebf to\u00e1n v\u00e0 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf kh\u00e1c. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap x\u00e1c minh vi\u1ec7c n\u1ed9p thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0 […]<\/p>\n","protected":false},"featured_media":13478,"template":"","article_category":[10],"class_list":["post-9107","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\/9107","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\/13478"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9107"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}