{"id":9494,"date":"2024-10-29T16:44:08","date_gmt":"2024-10-29T09:44:08","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9494"},"modified":"2025-11-07T11:07:22","modified_gmt":"2025-11-07T04:07:22","slug":"khau-tru-thue-tai-nguon","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/khau-tru-thue-tai-nguon\/","title":{"rendered":"Kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n?"},"content":{"rendered":"<h4><\/h4>\n<h4><strong>1. Kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n l\u00e0 g\u00ec?<\/strong><\/h4>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28, Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP, c\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf bao g\u1ed3m:<\/p>\n<ul>\n<li>Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam;<\/li>\n<li>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, k\u1ec3 c\u1ea3 ti\u1ec1n th\u00f9 lao t\u1eeb ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi;<\/li>\n<li>Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd s\u1ed5 x\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p;<\/li>\n<li>Thu nh\u1eadp t\u1eeb v\u1ed1n \u0111\u1ea7u t\u01b0;<\/li>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/li>\n<li>Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng;<\/li>\n<li>Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n;<\/li>\n<li>Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/easyinvoice.vn\/wp-content\/uploads\/2022\/08\/muc-dich-y-nghia-khau-tru-thue-tai-nguon.png\" alt=\"muc-dich-y-nghia-khau-tru-thue-tai-nguon\" width=\"483\" height=\"322\" \/><\/strong><\/p>\n<p>Thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n (c\u00f2n c\u00f3 c\u00e1ch g\u1ecdi kh\u00e1c l\u00e0 thu\u1ebf thu t\u1ea1i ngu\u1ed3n, thu\u1ebf t\u1ea1m thu, thu\u1ebf tr\u00edch thu, thu\u1ebf kh\u1ea5u l\u01b0u,..) l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c c\u1ee7a c\u00e1c lo\u1ea1i thu nh\u1eadp m\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd thu b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb ngay v\u00e0o kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp tr\u1ea3 cho ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp<\/p>\n<h4><strong>2. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i ngu\u1ed3n.\u00a0<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i ngu\u1ed3n kh\u00f4ng ch\u1ec9 t\u0103ng c\u01b0\u1eddng kh\u1ea3 n\u0103ng gi\u00e1m s\u00e1t qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00f4ng t\u00e1c thu thu\u1ebf, gi\u00fap gi\u1ea3m thi\u1ec3u t\u00ecnh tr\u1ea1ng tr\u1ed1n thu\u1ebf. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp, vi\u1ec7c qu\u1ea3n l\u00fd t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh n\u00e0y, c\u00e1 nh\u00e2n s\u1ebd n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau: thu\u1ebf thu nh\u1eadp h\u00e0ng th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb chi tr\u1ea3. V\u00e0o cu\u1ed1i n\u0103m, h\u1ecd s\u1ebd th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c cu\u1ed1i c\u00f9ng. Nh\u1edd v\u1eady, kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh thu thu\u1ebf m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u1ea3 c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<p><b><i>V\u00ed d\u1ee5: <\/i><\/b><i><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb l\u01b0\u01a1ng h\u00e0ng th\u00e1ng l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng. Theo quy \u0111\u1ecbnh, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.\u00a0<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/i><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Thu nh\u1eadp h\u00e0ng th\u00e1ng: 10 tri\u1ec7u<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh (nh\u01b0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n, gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng.\u00a0<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = 10 tri\u1ec7u &#8211; 4 tri\u1ec7u = 6 tri\u1ec7u \u0111\u1ed3ng.\u00a0<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf TNCN:<\/span><\/i><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp n\u00e0y l\u00e0 10%<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Thu\u1ebf TNCN = 6 tri\u1ec7u x 10% = 600.000 \u0111\u1ed3ng.\u00a0<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><i><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf:\u00a0<\/span><\/i><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Khi chi tr\u1ea3 l\u01b0\u01a1ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng s\u1ebd kh\u1ea5u tr\u1eeb 600.000 \u0111\u1ed3ng t\u1eeb l\u01b0\u01a1ng c\u00e1 nh\u00e2n.\u00a0<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn c\u00e1 nh\u00e2n = 10 tri\u1ec7u &#8211; 600.000 = 9.400.000<\/span><\/i><\/p>\n<h4><strong>3. C\u00e1ch th\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n:\u00a0<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/ketoanast.com.vn\/wp-content\/uploads\/2022\/03\/gia-han-thue-tndn-theo-nghi-dinh-25-2021-nd-cp.png\" alt=\"Kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n l\u00e0 g\u00ec? Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n?\" width=\"485\" height=\"318\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: C\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c t\u1eeb t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb: T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo m\u1ee9c thu nh\u1eadp v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u00f4ng th\u01b0\u1eddng, m\u1ee9c kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo b\u1eadc thu\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb: Khi chi tr\u1ea3 thu nh\u1eadp, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1ebd t\u00ednh to\u00e1n v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. S\u1ed1 thu\u1ebf n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai thu\u1ebf: T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo didngj k\u1ef3 (th\u00e1ng, qu\u00fd) cho c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb: C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb (th\u01b0\u1eddng l\u00e0 b\u1ea3ng l\u01b0\u01a1ng ho\u1eb7c phi\u1ebfu thu\u1ebf) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n<h4><strong>4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n:<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/easyinvoice.vn\/wp-content\/uploads\/2022\/08\/truong-hop-khau-tru-thue-tai-nguon.png\" alt=\"Ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed EasyInvoice- \u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n\" width=\"494\" height=\"329\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n (thu\u1ebf thu t\u1ea1i ngu\u1ed3n, thu\u1ebf t\u1ea1m thu, thu\u1ebf kh\u1ea5u l\u01b0u, thu\u1ebf tr\u00edch thu\u2026) Kho\u1ea3n 1, \u0110i\u1ec1u 31, Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng ty nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng th\u00ec ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf b\u1eb1ng c\u00e1ch m\u1ed7i th\u00e1ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n theo c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Ph\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1m th\u1eddi tr\u1eeb gia c\u1ea3nh theo b\u1ea3n khai c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p trong m\u1ed9t th\u00e1ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m lao \u0111\u1ed9ng th\u1eddi v\u1ee5, c\u1ed9ng t\u00e1c vi\u00ean v\u00e0 c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi m\u1ee9c thu nh\u1eadp d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng\/ th\u00e1ng khi kh\u00f4ng ph\u1ea3i ch\u1ecbu kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%. Tr\u01b0\u1eddng h\u1ee3p nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eddi v\u1ee5, c\u1ed9ng t\u00e1c vi\u00ean, c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 m\u1ee9c thu nh\u1eadp tr\u00ean 2.000.000 \u0111\u1ed3ng\/ th\u00e1ng th\u00ec ph\u1ea3i ch\u1ecbu kh\u1ea5u tr\u1eeb thu\u1ebf 10%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng th\u1eddi v\u1ee5, c\u1ed9ng t\u00e1c vi\u00ean, c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng duwois 3 th\u00e1ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n v\u00e0 ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN th\u00ec c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 3 th\u00e1ng th\u00ec s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y bi\u1ebfn t\u1eebng ph\u1ea7n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u1edbi m\u1ee9c l\u00e0 20%.\u00a0<\/span><\/li>\n<\/ul>\n<h4><strong>5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, c\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chi tr\u1ea3 c\u00e1c kho\u1ea3n d\u01b0\u1edbi \u0111\u00e2y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 c\u01b0 tr\u00fa: Tr\u01b0\u1edbc khi thanh to\u00e1n ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u01b0 tr\u00fa th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu nh\u01b0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c tr\u00fang th\u01b0\u1edfng: T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi trao gi\u1ea3i th\u01b0\u1edfng cho ng\u01b0\u1eddi tr\u00fang.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i: Doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi thanh to\u00e1n b\u1ea3n quy\u1ec1n, chuy\u1ec3n nh\u01b0\u1ee3ng th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. Kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n l\u00e0 g\u00ec? Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28, Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP, c\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf bao g\u1ed3m: Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam; Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 [&hellip;]<\/p>\n","protected":false},"featured_media":13451,"template":"","article_category":[10],"class_list":["post-9494","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\/9494","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\/13451"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9494"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}