{"id":1350,"date":"2015-07-10T07:52:09","date_gmt":"2015-07-10T07:52:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1350"},"modified":"2015-08-24T04:46:48","modified_gmt":"2015-08-24T04:46:48","slug":"cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-cu-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1350","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa"},"content":{"rendered":"<h2><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1355\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-3-300x219.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa - anh chinh\" width=\"286\" height=\"209\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-3-300x219.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-3.jpg 450w\" sizes=\"(max-width: 286px) 100vw, 286px\" \/><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 c\u00e1c\u00a0kho\u1ea3n thu nh\u1eadp ch\u1ee7 y\u1ebfu c\u1ee7a c\u00e1 nh\u00e2n. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp v\u00e0 t\u00ednh thu\u1ebf c\u0169ng c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh, khi\u1ebfn ch\u00fang ta c\u00f3 th\u1ec3 nh\u1ea7m l\u1eabn. V\u1eady\u00a0<strong>C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong>\u00a0c\u00f3 kh\u00e1c g\u00ec? Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft sau <strong><a href=\"https:\/\/centax.dsoftware.vn\/\" target=\"_blank\">\u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb kho\u1ea3n ti\u1ec1n n\u00e0y:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft Nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN <a href=\"https:\/\/centax.dsoftware.vn\/tong-quan-ve-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">t\u1ea1i\u00a0\u0111\u00e2y<\/a>.<\/span><\/p>\n<h2><span style=\"color: #000000; font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>1. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><strong>\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 7<strong> Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN tr\u01b0\u1edbc ti\u00ean ch\u00fang ta ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n \u0111\u00f3 tham gia lao \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng g\u00ec ?<br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng:<br \/>\n<\/strong>Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1eebng l\u1ea7n chi tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\/ l\u1ea7n tr\u1edf l\u00ean: Kh\u1ea5u tr\u1eeb 10% t\u1ed5ng thu nh\u1eadp tr\u1ea3 1 l\u1ea7n <em>(kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd MST c\u00e1 nh\u00e2n hay ch\u01b0a \u0111\u0103ng k\u00fd)<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n k\u1ef3 \u00a0h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng n\u1ebfu :<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ec9 c\u00f3 thu nh\u1eadp \u1edf 1 n\u01a1i<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 MST thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Cam k\u1ebft thu nh\u1eadp kh\u00f4ng t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-cam-ket-so-23ck-tncn\/\" target=\"_blank\">M\u1eabu cam k\u1ebft 23\/TNCN<\/a><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean:<br \/>\n<\/strong>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean th\u00ec s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c\u00a0kh\u1ea5u tr\u1eeb thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/strong><\/span><\/p>\n<h3><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">1.1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-1363\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-1.jpg\" alt=\"Can cu tinh thue TNCN tu tien luong, tien cong 1\" width=\"609\" height=\"62\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-1.jpg 609w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-1-300x31.jpg 300w\" sizes=\"(max-width: 609px) 100vw, 609px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em><strong>a. Thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 8 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh: \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng: \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 2 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>.<\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em><strong>b. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 9 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh: \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: 9.000.000 \u0111\/ng\u01b0\u1eddi\/th\u00e1ng (108.000.000 \u0111\/ng\u01b0\u1eddi\/n\u0103m ). \u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 3.600.000 \u0111\/ng\u01b0\u1eddi\/th\u00e1ng.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: BHXH, BHYT, BH th\u1ea5t nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">1.2. Thu\u1ebf su\u1ea5t theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 ho\u00e1 theo Bi\u1ec3u t\u00ednh thu\u1ebf r\u00fat g\u1ecdn nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n <strong>Ph\u1ee5 l\u1ee5c 01\/PL-TNCN<\/strong> ban h\u00e0nh k\u00e8m theo <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-1365\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-2.jpg\" alt=\"Can cu tinh thue TNCN tu tien luong, tien cong 2\" width=\"622\" height=\"405\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-2.jpg 622w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-tu-tien-luong-tien-cong-2-300x195.jpg 300w\" sizes=\"(max-width: 622px) 100vw, 622px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra v\u00ed d\u1ee5 minh h\u1ecda \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em><u>V\u00ed d\u1ee5 minh h\u1ecda:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u00e0 C c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m l\u00e0: 7% b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 1,5% b\u1ea3o hi\u1ec3m y t\u1ebf tr\u00ean ti\u1ec1n l\u01b0\u01a1ng. B\u00e0 C nu\u00f4i 2 con d\u01b0\u1edbi 18 tu\u1ed5i, trong th\u00e1ng B\u00e0 C kh\u00f4ng \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em><u>H\u01b0\u1edbng d\u1eabn:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a B\u00e0 C l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; B\u00e0 C \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0+ Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n: 9 tr\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">+ Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho 02 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (2 con): 3,6 tr\u0111 \u00d7 2 = 7,2 tr\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">+ B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf: 40 tr\u0111 \u00d7 (7% + 1,5%) = 3,4 tr\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ed5ng c\u1ed9ng c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb: 9 tr\u0111 + 7,2 tr\u0111 + 3,4 tr\u0111 = 19,6 tr\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a B\u00e0 C l\u00e0: 40 tr\u0111 &#8211; 19,6 tr\u0111 = 20,4 tr\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em><u>C\u00e1ch 1<\/u>: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh theo t\u1eebng b\u1eadc c\u1ee7a Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">+ B\u1eadc 1: thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ebfn 5 tr\u0111, thu\u1ebf su\u1ea5t 5%: 5 tr\u0111 \u00d7 5% = 0,25 tr\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">+ B\u1eadc 2: thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 5 tr\u0111 \u0111\u1ebfn 10 tr\u0111, thu\u1ebf su\u1ea5t 10%:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">(10 tr\u0111 &#8211; 5 tr\u0111) \u00d7 10% = 0,5 tr\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">+ B\u1eadc 3: thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 10 tr\u0111 \u0111\u1ebfn 18 tr\u0111, thu\u1ebf su\u1ea5t 15%:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">(18 tr\u0111 &#8211; 10 tr\u0111) \u00d7 15% = 1,2 tr\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">+ B\u1eadc 4: thu nh\u1eadp t\u00ednh thu\u1ebf tr\u00ean 18 tr\u0111 \u0111\u1ebfn 32 tr\u0111, thu\u1ebf su\u1ea5t 20%:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">(20,4 tr\u0111 &#8211; 18 tr\u0111) \u00d7 20% = 0,48 tr\u0111<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ed5ng s\u1ed1 thu\u1ebf B\u00e0 C ph\u1ea3i t\u1ea1m n\u1ed9p trong th\u00e1ng l\u00e0:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">0,25 tr\u0111 + 0,5 tr\u0111 + 1,2 tr\u0111 + 0,48 tr\u0111 = 2,43 tr\u0111<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em><u>C\u00e1ch 2<\/u>: S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u00ednh thu\u1ebf trong th\u00e1ng 20,4 tri\u1ec7u \u0111\u1ed3ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf thu\u1ed9c b\u1eadc 4. S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">20,4 tr\u0111 \u00d7 20% &#8211; 1,65 tr\u0111 = 2,43 tr\u0111<\/span><\/p>\n<h2><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Xem th\u00eam b\u00e0i vi\u1ebft:<a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-khong-cu-tru\/\" target=\"_blank\"> C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><br \/>\n<a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru\/\" target=\"_blank\">\u00a0Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 c\u00e1c\u00a0kho\u1ea3n thu nh\u1eadp ch\u1ee7 y\u1ebfu c\u1ee7a c\u00e1 nh\u00e2n. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp v\u00e0 t\u00ednh thu\u1ebf c\u0169ng c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh, khi\u1ebfn ch\u00fang ta c\u00f3 th\u1ec3 nh\u1ea7m l\u1eabn. V\u1eady\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1..<\/p>\n","protected":false},"author":7,"featured_media":6313,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[166,167,168],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1350"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1350"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1350\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6313"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1350"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}