{"id":676,"date":"2025-02-04T01:08:58","date_gmt":"2025-02-04T01:08:58","guid":{"rendered":"https:\/\/dichvucntt.vn\/?p=676"},"modified":"2025-02-04T01:08:58","modified_gmt":"2025-02-04T01:08:58","slug":"quy-dinh-ve-quyet-toan-thue-tncn-khi-co-thu-nhap-tu-2-noi-nam-2025","status":"publish","type":"post","link":"https:\/\/dichvucntt.vn\/?p=676","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i n\u0103m 2025"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-680\" src=\"https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025-1024x576.jpg\" alt=\"\" width=\"813\" height=\"457\" srcset=\"https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025-1024x576.jpg 1024w, https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025-300x169.jpg 300w, https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025-768x432.jpg 768w, https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025-1536x864.jpg 1536w, https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025-800x450.jpg 800w, https:\/\/dichvucntt.vn\/wp-content\/uploads\/2025\/02\/QUYET-TOAN-THUE-TNCN-2025.jpg 1920w\" sizes=\"(max-width: 813px) 100vw, 813px\" \/><\/p>\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i.<\/p>\n<p><strong>I. C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 khi c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i<\/strong><\/p>\n<p>C\u0103n c\u1ee9 theo C\u00f4ng v\u0103n 13762\/CTIN-HKDCN n\u0103m 2023 h\u01b0\u1edbng d\u1eabn v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh:<\/p>\n<p>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m; \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/p>\n<p>Nh\u01b0 v\u1eady, quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025 khi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i nh\u01b0 sau:<\/p>\n<p>&#8211; T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n (d\u00f9 c\u00f3 hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf).<\/p>\n<p>&#8211; C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10%:<\/p>\n<p>+ N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean.<\/p>\n<p>+ N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai th\u00ec c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p>&#8211; C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p><strong>II. C\u00e1ch t\u00ednh thu\u1ebf TNCN 2025 khi c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i<\/strong><\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n<ul>\n<li>Kh\u1ea5u tr\u1eeb thu\u1ebf<\/li>\n<\/ul>\n<p>Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>*\u00a0 Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/p>\n<p>*\u00a0 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.<\/p>\n<p>*\u00a0 Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/p>\n<p>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.<\/p>\n<p>Nh\u01b0 v\u1eady, c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i tr\u1edf l\u00ean nh\u01b0 sau:<\/p>\n<p>&#8211; N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 02 n\u01a1i v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u00ednh thu\u1ebf TNCN theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/p>\n<p>&#8211; C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i, trong \u0111\u00f3 c\u00f3 n\u01a1i k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng m\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1eeb 2.000.000 \u0111\u1ed3ng\/l\u1ea7n ho\u1eb7c 2.000.000 \u0111\u1ed3ng\/th\u00e1ng tr\u1edf l\u00ean th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/p>\n<p><strong>III. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN 2025<\/strong><\/p>\n<p>C\u0103n c\u1ee9 danh m\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u00e0 m\u1eabu t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia th\u00e0nh 02 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau, c\u1ee5 th\u1ec3:<\/p>\n<p>* \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n<p>+ T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu 02\/QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p>+ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eabu 02-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p>+\u00a0 B\u1ea3n sao (b\u1ea3n ch\u1ee5p t\u1eeb b\u1ea3n ch\u00ednh) c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). 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.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng b\u1ea3n th\u1ec3 hi\u1ec7n c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed (b\u1ea3n gi\u1ea5y do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 in chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed g\u1ed1c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/p>\n<p>+\u00a0 B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c B\u1ea3n sao ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\n<p>+\u00a0 B\u1ea3n sao c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/p>\n<p>+\u00a0 T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p>* H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n<p>+ T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu 05\/QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p>+ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1eabu 05-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p>+ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n m\u1eabu 05-2\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p>+ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1eabu 05-3\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1ch t\u00ednh m\u1edbi nh\u1ea5t n\u0103m 2025. Hy v\u1ecdng qua b\u00e0i vi\u1ebft n\u00e0y b\u1ea1n s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n","protected":false},"author":1,"featured_media":677,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[101],"tags":[108,107],"class_list":["post-676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chinh-quyen-so","tag-thue-thu-nhap-ca-nhan","tag-tncn-2025"],"acf":[],"_links":{"self":[{"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/posts\/676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=676"}],"version-history":[{"count":3,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/posts\/676\/revisions"}],"predecessor-version":[{"id":682,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/posts\/676\/revisions\/682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=\/wp\/v2\/media\/677"}],"wp:attachment":[{"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dichvucntt.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}