{"id":9396,"date":"2024-08-06T16:46:47","date_gmt":"2024-08-06T09:46:47","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9396"},"modified":"2025-11-07T11:20:52","modified_gmt":"2025-11-07T04:20:52","slug":"thu-nhap-chiu-thue-va-thu-nhap-tinh-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thu-nhap-chiu-thue-va-thu-nhap-tinh-thue\/","title":{"rendered":"THU NH\u1eacP CH\u1ecaU THU\u1ebe V\u00c0 THU NH\u1eacP T\u00cdNH THU\u1ebe"},"content":{"rendered":"

 <\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf c\u1ee7a m\u1ed7i qu\u1ed1c gia. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf, gi\u1ea3m tr\u1eeb v\u00e0 c\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Qua \u0111\u00f3, gi\u00fap c\u00e1c b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u00e0 r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao \u00fd th\u1ee9c t\u1ef1 gi\u00e1c n\u1ed9p thu\u1ebf v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.\u00a0<\/span><\/i><\/p>\n

1.Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h5>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 kho\u1ea3n thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh, ph\u1ea7n c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m nhi\u1ec1u lo\u1ea1i thu nh\u1eadp kh\u00e1c nhau, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, \u0111\u1ebfn l\u1ee3i nhu\u1eadn t\u1eeb kinh doanh, \u0111\u1ea7u t\u01b0, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u1eb7c bi\u1ec7t kh\u00e1c.\u00a0<\/span><\/p>\n

a.\u00a0Nh\u1eefng<\/strong> kho\u1ea3n thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf?<\/b><\/p>\n

Theo quy \u0111\u1ecbnh, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c chia th\u00e0nh 2 lo\u1ea1i l\u00e0 Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

    \n
  • Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng m\u00e0 \u0111\u01a1n v\u1ecb chi tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n (Bao g\u1ed3m c\u1ea3 nh\u1eefng kho\u1ea3n ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 khi l\u00e0m vi\u1ec7c t\u1ea1i khu kinh t\u1ebf).\u00a0<\/span><\/li>\n
  • Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN): L\u00c0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 m\u1ed9t s\u1ed1 ngu\u1ed3n thu nh\u1eadp kh\u00e1c nh\u01b0:\u00a0<\/span><\/li>\n<\/ul>\n

    + Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2 khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb cho thu\u00ea d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb thanh l\u00fd, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ngo\u1ea1i t\u1ec7.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n.\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf\u00a0<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng.<\/span><\/p>\n

    + Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1\u2026.(Quy \u0111\u1ecbnh chi ti\u1ebft c\u00f3 t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 96\/2015)<\/span><\/p>\n

    b. C\u00e1c kho\u1ea3n thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb thu\u1ebf:<\/b><\/p>\n

    Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN bao g\u1ed3m:<\/span><\/p>\n

      \n
    • M\u1ee9c kho\u00e1n chi ph\u00ed v\u0103n ph\u00f2ng ph\u1ea9m, trang ph\u1ee5c, \u0111i\u1ec7n tho\u1ea1i, c\u00f4ng t\u00e1c ph\u00ed.<\/span><\/li>\n
    • C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p v\u00e0 ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN:<\/span><\/li>\n<\/ul>\n

      + Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n v\u00e0 tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i h\u00e0ng th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n

      + Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n, tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng d\u00e0nh cho nh\u1eefng ng\u01b0\u1eddi l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf, tham gia kh\u00e1ng chi\u1ebfn, thanh ni\u00ean xung phong\u2026.<\/span><\/p>\n

      + Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; tr\u1ee3 c\u1ea5p cho l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.\u00a0<\/span><\/p>\n

      + Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; tr\u1ee3 c\u1ea5p cho l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.\u00a0<\/span><\/p>\n

      + Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m d\u00e0nh cho nh\u1eefng c\u00f4ng vi\u1ec7c, ng\u00e0nh ngh\u1ec1 \u1edf n\u01a1i c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.\u00a0<\/span><\/p>\n

        \n
      • Kho\u1ea3n ti\u1ec1n \u0103n tr\u01b0a v\u00e0 \u0103n gi\u1eefa ca.<\/span><\/li>\n
      • Chi ph\u00ed nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc (n\u1ebfu c\u00f3)<\/span><\/li>\n
      • Chi ph\u00ed \u0111\u00f3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd ho\u1eb7c b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c.\u00a0<\/span><\/li>\n
      • Chi ph\u00ed ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/li>\n
      • Ti\u1ec1n \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh.\u00a0<\/span><\/li>\n
      • Chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, tay ngh\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/li>\n
      • C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/li>\n<\/ul>\n

        + Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u m\u00e0 Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng.\u00a0<\/span><\/p>\n

        + Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn b\u1edfi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam\u00a0<\/span><\/p>\n

        + Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u00e1c ph\u00e1t sinh, s\u00e1ng ch\u1ebf, c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn b\u1edfi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/p>\n

        + Ti\u1ec1n th\u01b0\u1edfng cho c\u00e1c vi\u1ec7c ph\u00e1t hi\u1ec7n v\u00e0 khai b\u00e1o nh\u1eefng h\u00e0nh vi vu ph\u1ea1m ph\u00e1p lu\u1eadt v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/p>\n

        2. Ph\u00e2n bi\u1ec7t thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf:\u00a0<\/b><\/h5>\n

        a. Thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong><\/p>\n

        Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u00fang th\u01b0\u1edfng, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng. Thu nh\u1eadp ch\u1ecbu thu\u1ebf ch\u01b0a tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n gi\u1ea3m tr\u1eeb, mi\u1ec5n tr\u1eeb n\u00e0o. V\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng thu nh\u1eadp trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

        b. Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n

        Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 mi\u1ec5n tr\u1eeb. Thu nh\u1eadp sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c.Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0 mi\u1ec5n tr\u1eeb. L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p.<\/p>\n

        3. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/b><\/h5>\n

        D\u1ef1a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf theo c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n

        B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian khai thu\u1ebf l\u00e0 bao nhi\u00eau.\u00a0<\/span><\/p>\n

        B\u01b0\u1edbc 2: Ch\u1ec9 ra nh\u1eefng kho\u1ea3n thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

        B\u01b0\u1edbc 3: Ch\u1ec9 ra nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n

        B\u01b0\u1edbc 4: S\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c sau \u0111\u00e2y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/span><\/p>\n

        Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0 – C\u00e1c kho\u1ea3n mi\u1ec5n, gi\u1ea3m, tr\u1eeb \u0111i trong thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

        Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0 – C\u00e1c kho\u1ea3n mi\u1ec5n, tr\u1eeb \u0111i trong thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

        4. C\u00e1ch \u0111i\u1ec1u ch\u1ec9nh t\u1edd khai thu\u1ebf b\u1ecb sai th\u00f4ng tin thu nh\u1eadp t\u00ednh thu\u1ebf:<\/b><\/h5>\n

        Kh\u00f4ng \u00edt tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai thu\u1ebf x\u00e1c \u0111\u1ecbnh sai nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. Khi \u0111\u00f3 ng\u01b0\u1eddi khai thu\u1ebf s\u1ebd ph\u1ea3i ch\u1ec9nh s\u1eeda th\u00f4ng tin tr\u00ean t\u1edd khai \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a m\u00ecnh. Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi khai thu\u1ebf c\u1ea7n \u0111\u1ee9ng ra ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin m\u00e0 m\u00ecnh k\u00ea khai, do \u0111\u00f3:<\/span><\/p>\n

          \n
        • Ng\u01b0\u1eddi k\u00ea khai bu\u1ed9c ph\u1ea3i \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 kho\u1ea3n ti\u1ec1n thu\u1ebf theo th\u00f4ng tin \u0111\u00e3 khai trong t\u1edd khai (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p \u0111\u00f3ng thu\u1ebf v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf \u0111\u00e3 khai trong t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh)<\/span><\/li>\n
        • N\u1ebfu \u0111\u00e3 ch\u1ec9nh s\u1eeda th\u00f4ng tin trong t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo \u0111\u00fang th\u1eddi h\u1ea1n c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ng\u01b0\u1eddi khai thu\u1ebf s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.\u00a0<\/span><\/li>\n<\/ul>\n

          Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 t\u1ed5ng thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kinh doanh, \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u00e0 m\u1ed7i c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p cho nh\u00e0 n\u01b0\u1edbc.\u00a0<\/span><\/i><\/p>\n

          Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n to\u00e0n di\u1ec7n, gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd thu nh\u1eadp v\u00e0 chi ph\u00ed, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a qu\u00e1 tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf cho Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting t\u00edch h\u1ee3p c\u00e1c c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. V\u1edbi giao di\u1ec7n th\u00e2n thi\u1ec7n v\u00e0 d\u1ec5 s\u1eed d\u1ee5ng, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c cho c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/span><\/i><\/p>\n

          [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":"

            Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf c\u1ee7a m\u1ed7i qu\u1ed1c gia. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf, gi\u1ea3m tr\u1eeb v\u00e0 c\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Qua \u0111\u00f3, gi\u00fap c\u00e1c […]<\/p>\n","protected":false},"featured_media":13459,"template":"","article_category":[10],"class_list":["post-9396","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\/9396","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\/13459"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9396"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}