{"id":13999,"date":"2015-09-27T20:08:08","date_gmt":"2015-09-27T20:08:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13999"},"modified":"2015-10-03T01:36:39","modified_gmt":"2015-10-03T01:36:39","slug":"huong-dan-dang-ky-nguoi-phu-thuoc-qua-mang-moi-nhat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13999","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u1ea7n ph\u1ea3i\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0\u0111\u1ec3\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin h\u01b0\u1edbng d\u1eabn\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng t\u1eeb m\u1edbi nh\u1ea5t\u00a02015\u00a0cho c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo <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>, gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng ( 9 tr\/ng\u01b0\u1eddi\/th\u00e1ng)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ( 3.6 tr\/ng\u01b0\u1eddi\/th\u00e1ng)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng, khi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n \u00a0l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng, s\u1ebd\u00a0\u0111\u01b0\u1ee3c t\u1ef1\u00a0\u0111\u1ed9ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ( ch\u1ec9 c\u1ea7n c\u00f3 s\u1ed1 CMT ho\u1eb7c MST). Nh\u01b0ng\u00a0\u0111\u1ec3\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng ph\u1ea3i ti\u1ebfn h\u00e0nh\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">1. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/h2>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">a. Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ed9p cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ( 2 b\u1ea3n):<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c <a href=\"https:\/\/centax.dsoftware.vn\/mau-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-02dk-npt-tncn\/\">M\u1eabu 02\/\u0110K-NPT-TNCN<\/a> (<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/ho-so-dang-ky-nguoi-phu-thuoc\/\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">b. K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb chi tr\u1ea3\u00a0:<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ti\u1ebfp nh\u1eadn m\u1eabu <a href=\"https:\/\/centax.dsoftware.vn\/mau-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-02dk-npt-tncn\/\">02\/\u0110K-NPT-TNCN<\/a> v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\u00a0c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (L\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; N\u1ed9p m\u1eabu 16TH qua m\u1ea1ng cho c\u01a1 quan thu\u1ebf<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">2. C\u00e1c b\u01b0\u1edbc n\u1ed9p h\u1ed3 s\u01a1\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 k\u00ea khai b\u1ea3ng t\u1ed5ng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u00ean c\u00e1c \u1ee9ng d\u1ee5ng sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u00ean ph\u1ea7n m\u1ec1m HTKK 3.3.4<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">K\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (QTTNCN)\u00a0phi\u00ean b\u1ea3n 3.2.0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00e0i vi\u1ebft n\u00e0y, h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n k\u00ea khai n\u00f4p h\u1ed3 s\u01a1\u00a0\u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u00ean ph\u1ea7n m\u1ec1m HTKK 3.3.4<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 1<\/strong>: K\u00ea khai m\u1eabu 16TH tr\u00ean ph\u1ea7n m\u1ec1m HTKK 3.3.4<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; \u0110\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m HTKK , sau \u0111\u00f3 ch\u1ecdn m\u1ee5c: Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n , ti\u1ebfp t\u1ee5c ch\u1ecdn bi\u1ec3u m\u1eabu: B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cach-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14000 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cach-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh.png\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t\" width=\"443\" height=\"323\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cach-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh.png 443w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cach-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-300x219.png 300w\" sizes=\"(max-width: 443px) 100vw, 443px\" \/><\/a><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> Sau khi ch\u1ecdn bi\u1ec3u m\u1eabu: B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh,\u00a0c\u00e1c b\u1ea1n nh\u1eadp c\u00e1c th\u00f4ng tin v\u00e0o M\u1eabu 02\/\u0110K-NPT-TNCN \u00a0theo h\u1ed3 s\u01a1 c\u1ee7a\u00a0ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14001 size-large\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-1024x361.png\" alt=\"thu tuc dang ky nguoi phu thuoc giam tru gia canh\" width=\"770\" height=\"271\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-1024x361.png 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-300x106.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh.png 1275w\" sizes=\"(max-width: 770px) 100vw, 770px\" \/><\/a><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 2:<\/strong> N\u1ed9p m\u1eabu 16TH qua m\u1ea1ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; \u0110\u0103ng nh\u1eadp v\u00e0o website: Nhantokhai.gdt.gov.vn, ti\u1ebfn h\u00e0nh\u00a0\u0110\u0103ng nh\u1eadp v\u00e0o\u00a0MST c\u1ee7a DN, \u00a0b\u1ea1n ch\u1ecdn m\u1ee5c: T\u00e0i kho\u1ea3n, sau \u0111\u00f3 ch\u1ecdn m\u1ee5c: \u0110\u0103ng k\u00fd th\u00eam t\u1edd khai :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-1.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14002 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-1.png\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t\" width=\"480\" height=\"197\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-1.png 480w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-1-300x123.png 300w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u00ecm \u0111\u1ebfn m\u1ee5c: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, sao \u0111\u00f3 ch\u1ecdn bi\u1ec3u m\u1eabu: 16TH- B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh: \u00a0T\u00edch ch\u1ecdn v\u00e0o \u00f4 vu\u00f4ng ngo\u00e0i c\u00f9ng nh\u01b0 h\u01b0\u1edbng d\u1eabn sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14003\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-2.png\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t\" width=\"786\" height=\"159\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-2.png 986w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/thu-tuc-dang-ky-nguoi-phu-thuoc-2-300x61.png 300w\" sizes=\"(max-width: 786px) 100vw, 786px\" \/><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> Sau khi ch\u1ecdn nh\u01b0 h\u00ecnh tr\u00ean, b\u1ea1n k\u00e9o chu\u1ed9t xu\u00f4ng cu\u1ed1i trang ch\u1ecdn: <strong>Ti\u1ebfp t\u1ee5c<\/strong> , Ti\u1ebfp \u0111\u00f3 b\u1ea1n ch\u1ecdn: <strong>Ch\u1ea5p nh\u1eadn<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> Sau c\u00e1c b\u01b0\u1edbc tr\u00ean b\u1ea1n \u0111\u00e3 c\u00f3 th\u1ec3\u00a0ti\u1ebfn h\u00e0nh n\u1ed9p m\u1eabu 16TH qua m\u1ea1ng m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, gi\u1ed1ng\u00a0nh\u01b0 vi\u1ec7c b\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf GTGT, TNCN &#8230; b\u1eb1ng c\u00e1ch:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">V\u00e0o m\u1ee5c: N\u1ed8P T\u1edc KHAI , Ch\u1ecdn m\u1eabu 16TH, ch\u1ecdn t\u1edbi \u0111\u01b0\u1eddng d\u1eabn l\u01b0u file k\u1ebft xu\u1ea5t XML m\u1eabu 16TH.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <strong>B\u01b0\u1edbc 3<\/strong>: Ki\u1ec3m tra k\u1ebft qu\u1ea3<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> Sau khi n\u1ed9p xong kho\u1ea3ng 3 &#8211; 5 ng\u00e0y c\u00e1c b\u1ea1n ki\u1ec3m tra\u00a0\u1edf h\u1ec7 th\u1ed1ng \u0111\u00f3 \u0111\u1ec3 t\u1ea3i k\u1ebft qu\u1ea3 c\u1ea5p MST cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; B\u1ea1n \u0111\u0103ng nh\u1eadp v\u00e0o website: nhantokhai.gdt.gov.vn, ti\u1ebfp t\u1ee5c\u00a0\u0110\u0103ng nh\u1eadp v\u00e0o MST c\u1ee7a DN . V\u00e0o m\u1ee5c: Tra c\u1ee9u\u00a0ti\u1ebfn h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/RM1AQD9.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-14166 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/RM1AQD9.png\" alt=\"H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t\" width=\"744\" height=\"362\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/RM1AQD9.png 744w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/RM1AQD9-300x146.png 300w\" sizes=\"(max-width: 744px) 100vw, 744px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">L\u01b0u\u00a0\u00fd : C\u00f3 nh\u1eefng chi c\u1ee5c thu\u1ebf ch\u1ec9 c\u1ea7n b\u1ea1n n\u1ed9p m\u1eabu 16TH nh\u01b0 tr\u00ean l\u00e0 xong, c\u00f3 nh\u1eefng chi c\u1ee5c thu\u1ebf y\u00eau c\u1ea7u b\u1ea1n ph\u1ea3i n\u1ed9p song song c\u1ea3 tr\u00ean m\u1ea1ng v\u00e0 n\u1ed9p tr\u1ef1c ti\u1ebfp\u00a0M\u1eabu\u00a002\/\u0110K-NPT-TNCN\u00a0b\u1ea3n gi\u1ea5y t\u1ea1i c\u01a1 quan thu\u1ebf<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Trong v\u00f2ng ba (03) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ( c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd m\u1edbi v\u00e0\u00a0thay \u0111\u1ed5i th\u00f4ng tin ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 n\u00eau tr\u00ean, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i m\u1ee9c thu\u1ebf \u0111\u00e3 kho\u00e1n.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">5.\u00a0\u0110\u0103ng k\u00fd khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi c\u00f3 thay \u0111\u1ed5i (t\u0103ng, gi\u1ea3m) v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-dang-ky-nguoi-phu-thuoc-giam-tru-gia-canh-02dk-npt-tncn\/\">M\u1eabu 02\/\u0110K-NPT-TNCN <\/a>v\u00e0 n\u1ed9p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u01a1 quan thu\u1ebf (N\u1ebfu\u00a0ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf)<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">6. M\u1ed9t s\u1ed1 l\u01b0u\u00a0\u00fd<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f9ng h\u1ed9 kh\u1ea9u v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n x\u00e1c nh\u1eadn c\u1ee7a UBND x\u00e3 m\u00e0 ch\u1ec9 c\u1ea7n b\u1ea3n sao h\u1ed9 kh\u1ea9u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng c\u00f9ng h\u1ed9 kh\u1ea9u nh\u01b0ng \u0111ang s\u1ed1ng c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, th\u00ec n\u1ed9p M\u1eabu s\u1ed1 21a\/XN-TNCN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00f4ng s\u1ed1ng c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng, th\u00ec n\u1ed9p\u00a0M\u1eabu s\u1ed1 21b\/XN-TNCN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt\u00a0kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, th\u00ec n\u1ed9p M\u1eabu 22\/XN-TNCN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec n\u1ed9p m\u1ed9t (01) b\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n trong su\u1ed1t th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh, n\u1ebfu kh\u00f4ng thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, n\u01a1i kinh doanh. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, n\u01a1i kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n trong n\u0103m c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng m\u00e0 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c mu\u1ed9n ho\u1eb7c \u0111\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec khi kh\u1ea5u tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb th\u00e1ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb; khi quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> V\u00ed d\u1ee5.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; \u00d4ng A ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng 1 ng\u01b0\u1eddi con v\u00e0o th\u00e1ng 1\/2015 nh\u01b0ng \u0111\u1ebfn th\u00e1ng 3\/2015 \u00f4ng A m\u1edbi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec t\u1eeb th\u00e1ng 3\/2015, \u00f4ng A \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf. Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf, \u00f4ng A \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 1\/2015.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; \u00d4ng A ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng 1 ng\u01b0\u1eddi con v\u00e0o th\u00e1ng 1\/2015 nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec h\u00e0ng th\u00e1ng \u00f4ng A kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf. Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf, \u00f4ng A \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 1\/2015.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-chi-tiet-cach-hoan-thue-thu-nhap-ca-nhan-tncn-moi-nhat\/\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf TNCN m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-gian-thu-viec-co-khau-tru-thue-thu-nhap-ca-nhan-khong-2\/\">Th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015\/\">Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-thu-nhap-khong-chiu-thue-tncn-cua-nguoi-lao-dong\/\">C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-tu-2015-ve-phu-cap-an-trua-va-trang-phuc-cho-nguoi-lao-dong\/\">Quy\u00a0\u0111\u1ecbnh t\u1eeb n\u0103m 2015 v\u1ec1 ph\u1ee5 c\u1ea5p\u00a0\u0103n tr\u01b0a v\u00e0 trang ph\u1ee5 cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN. <\/p>\n","protected":false},"author":7,"featured_media":14335,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1762],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13999"}],"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=13999"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14335"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13999"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}