{"id":16066,"date":"2015-10-24T09:44:12","date_gmt":"2015-10-24T09:44:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16066"},"modified":"2016-12-13T09:40:19","modified_gmt":"2016-12-13T09:40:19","slug":"cach-tinh-thue-tncn-doi-voi-ca-nhan-cu-tru-trong-excel-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16066","title":{"rendered":"C\u00e1ch t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong Excel n\u0103m 2015"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n (TNCN) \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 khi Quy\u1ebft to\u00e1n thu\u1ebf TNCN. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n c\u00e1ch t\u00ednh thu\u1ebf TNCN b\u1eb1ng file excel.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 1: \u00a0T\u1ea1o b\u1ea3ng t\u00ednh thu\u1ebf TNCN tr\u00ean excel<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c b\u1ea1n ph\u1ea3i t\u1ea1o m\u1ed9t file excel bao g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau m\u00ecnh c\u1ea7n t\u00ednh. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu theo h\u00ecnh minh h\u1ecda v\u00e0 t\u1ea3i v\u1ec1 \u1edf cu\u1ed1i b\u00e0i<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bang-tinh-thue-tncn-trong-excel-2015.png\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-16107\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bang-tinh-thue-tncn-trong-excel-2015-300x86.png\" alt=\"C\u00e1ch t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong Excel n\u0103m 2015\" width=\"600\" height=\"171\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bang-tinh-thue-tncn-trong-excel-2015-300x86.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bang-tinh-thue-tncn-trong-excel-2015-1024x292.png 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bang-tinh-thue-tncn-trong-excel-2015.png 1275w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>B\u01b0\u1edbc 2: Thi\u1ebft l\u1eadp c\u00e1ch t\u00ednh <\/strong><\/span><\/h2>\n<p style=\"text-align: center;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf X Thu\u1ebf su\u1ea5t<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">1<strong>. Thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong> Theo kho\u1ea3n 1, kho\u1ea3n 2 \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/ TT-BTC, thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/strong> Theo \u0111i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Gi\u1ea3m t\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 9.000.000\/1 th\u00e1ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 3.600.000\/1 ng\u01b0\u1eddi\/1 th\u00e1ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, Qu\u00fd h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3. C\u00e1ch t\u00ednh<\/strong>: <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">V\u00ed d\u1ee5: Nh\u01b0 s\u1ed1 li\u1ec7u trong b\u1ea3ng t\u00ednh \u0111\u01b0\u1ee3c \u0111\u01b0a ra tr\u00ean \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ed5ng Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Ti\u1ec1n l\u01b0\u01a1ng + Ti\u1ec1n th\u01b0\u1edfng + S\u1ed1 ti\u1ec1n \u0103n v\u01b0\u1ee3t qu\u00e1 680.000\u0111\/1 ng\u01b0\u1eddi\/1 th\u00e1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f4ng th\u1ee9c t\u1ea1i c\u1ed9t (4) \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">=IF(G11&gt;680000,(E11+F11+G11-680000),E11+F11) <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">( Trong \u0111\u00f3:\u00a0 G11: Ti\u1ec1n \u0103n, E11: Ti\u1ec1n l\u01b0\u01a1ng, F11: Ti\u1ec1n Th\u01b0\u1edfng)<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0T\u1ed5ng C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb = Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n + Gi\u1ea3m tr\u1eeb Gia c\u1ea3nh + B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c + Tr\u1eeb c\u00e1c kho\u1ea3n g\u00f3p v\u00e0o qu\u1ef9 khuy\u1ebfn h\u1ecdc t\u1eeb thi\u1ec7n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u00ednh thu\u1ebf= T\u1ed5ng Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; T\u1ed5ng C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu\u1ebf TNCN= Thu nh\u1eadp t\u00ednh thu\u1ebf x thu\u1ebf su\u1ea5t theo bi\u1ec3u ti\u1ebfn t\u1eebng ph\u1ea7n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f4ng th\u1ee9c t\u1ea1i c\u1ed9t (14) \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">=IF(N11&gt;80000000,N11*35%-9850000,IF(N11&gt;52000000,N11*30%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">-5850000,IF(N11&gt;32000000,N11*25%-3250000,IF(N11&gt;18000000,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">N11*20%-1650000,IF(N11&gt;10000000,N11*15%-750000,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">IF(N11&gt;5000000,N11*10%-250000,IF(N11&gt;0,N11*5%,0)))))))<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">(Trong \u0111\u00f3 c\u1ed9t N11 l\u00e0 Thu nh\u1eadp T\u00ednh Thu\u1ebf)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Sau khi l\u1eadp c\u00f4ng th\u1ee9c cho d\u00f2ng \u0111\u1ea7u ti\u00ean, b\u1ea1n d\u00f9ng chu\u1ed9t, ho\u1eb7c t\u1ed5 h\u1ee3p ph\u00edm Ctrl+Shift+M\u0169i t\u00ean xu\u1ed1ng \u0111\u1ec3 t\u00ednh cho c\u00e1c d\u00f2ng ti\u1ebfp theo.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea1n c\u00f3 th\u1ec3 copy c\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a t\u1eebng c\u1ed9t tr\u00ean, \u0111\u1ec3 paste v\u00e0o b\u1ea3ng excel c\u1ee7a m\u00ecnh, ho\u1eb7c t\u1ea3i file c\u00f3 s\u1eb5n c\u00f4ng th\u1ee9c \u1edf ph\u1ea7n &#8220;T\u1ea3i file&#8221; b\u00ean d\u01b0\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-cho-lao-dong-da-ve-huu\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/truong-hop-nao-thi-khong-khau-tru-thue-tncn\/\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-nop-thua-co-duoc-chuyen-ky-sau-khong\/\">Thu\u1ebf TNCN n\u1ed9p th\u1eeba c\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 sau kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1ch t\u00ednh Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa n\u0103m 2015 b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng nh\u1eefng h\u00e0m t\u00ednh to\u00e1n s\u1eed d\u1ee5ng trong excel n\u00ean vi\u1ec7c t\u00ednh to\u00e1n s\u1ebd r\u1ea5t thu\u1eadn l\u1ee3i cho nh\u1eefng doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean nhi\u1ec1u. <\/p>\n","protected":false},"author":7,"featured_media":16115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1978,2670,2811],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16066"}],"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=16066"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16066\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16115"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16066"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}