{"id":30288,"date":"2017-03-28T01:08:33","date_gmt":"2017-03-28T01:08:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30288"},"modified":"2017-03-30T02:56:22","modified_gmt":"2017-03-30T02:56:22","slug":"huong-dan-quyet-toan-thue-thu-nhap-ca-nhan-nam-2016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30288","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016."},"content":{"rendered":"
\"Quy\u1ebft<\/a>

Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p><\/div>\n

\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i\u00a0\u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc khi k\u00ea khai n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft: <\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016.<\/span><\/h2>\n

Th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf n\u00f3i chung v\u00e0 \u0111\u1ed1i v\u1edbi qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00f3i ri\u00eang, \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i nh\u1ea5t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1eeb n\u0103m 2012 \u0111\u1ebfn nay, T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt Thu\u1ebf: Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i B\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016.<\/span><\/p>\n

V\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNCN:<\/strong> T\u1ea1i c\u00e1c v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh \u0111\u00e3 h\u01b0\u1edbng d\u1eabn r\u1ea5t r\u00f5 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN, N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, H\u00ecnh th\u1ee9c quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 c\u00e1ch th\u1ee9c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00ean quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016 kh\u00f4ng thay \u0111\u1ed5i nhi\u1ec1u so v\u1edbi n\u0103m 2015.<\/span><\/p>\n

V\u1ec1 c\u00f4ng t\u00e1c ch\u1ec9 \u0111\u1ea1o \u0111\u1ecba ph\u01b0\u01a1ng:<\/strong> Ngay t\u1eeb nh\u1eefng ng\u00e0y \u0111\u1ea7u th\u00e1ng 12, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng t\u00e1c ch\u1ec9 \u0111\u1ea1o, \u0111\u00f4n \u0111\u1ed1c C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 tri\u1ec3n khai c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 176\/TCT-TNCN ng\u00e0y 16\/01\/2017 ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016. V\u1edbi tinh th\u1ea7n \u0111\u00f3, c\u00e1c C\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng\u00a0 nh\u01b0 C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i, C\u1ee5c Thu\u1ebf B\u00e0 r\u1ecba \u2013 V\u0169ng T\u00e0u\u2026\u0111\u00e3 nhanh ch\u00f3ng tri\u1ec3n khai c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf TNCN. C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 55\/KH-CT ng\u00e0y 19\/12\/2016 l\u00ean k\u1ebf ho\u1ea1ch h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016; C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 5565\/CT-TNCN ng\u00e0y 17\/02\/2017 h\u01b0\u1edbng d\u1eabn c\u00e1c ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf; c\u00e1c Chi c\u1ee5c Thu\u1ebf qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016, n\u1ed9i dung h\u01b0\u1edbng d\u1eabn bao g\u1ed3m c\u1ea3 v\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 ph\u00e2n c\u00f4ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN; c\u00f4ng v\u0103n s\u1ed1 5286\/CT-TNCN ng\u00e0y 16\/02\/2017 v\u00e0 c\u00f4ng v\u0103n s\u1ed1 6046\/CT-TNCN ng\u00e0y 21\/2\/2017 h\u01b0\u1edbng d\u1eabn c\u00e1c c\u01a1 quan \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0111o\u00e0n th\u1ec3, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u2026..\u0110\u1ed3ng th\u1eddi, c\u00e1c C\u1ee5c Thu\u1ebf \u0111\u00e3 tri\u1ec3n khai c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh nh\u01b0 \u201cTh\u00e1ng \u0111\u1ed3ng h\u00e0nh c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016\u201d; \u201c Tu\u1ea7n l\u1ec5 h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016\u201d. Th\u00f4ng th\u01b0\u1eddng vi\u1ec7c h\u1ed7 tr\u1ee3, gi\u1ea3i \u0111\u00e1p ch\u00ednh s\u00e1ch thu\u1ebf cho NNT do b\u1ed9 ph\u1eadn tuy\u00ean truy\u1ec1n-h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0 th\u1ef1c hi\u1ec7n nh\u01b0ng v\u1edbi c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y, vi\u1ec7c h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n to\u00e0n di\u1ec7n h\u01a1n, c\u00f3 s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a nhi\u1ec1u ph\u00f2ng, nhi\u1ec1u b\u1ed9 ph\u1eadn. Th\u1eadm ch\u00ed, \u0111\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty, doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng NNT l\u1edbn, C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u1eed c\u00e1n b\u1ed9 \u0111\u1ebfn h\u1ed7 tr\u1ee3 v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN t\u1ea1i \u0111\u01a1n v\u1ecb\u2026.<\/span><\/p>\n

V\u1ec1 c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n: \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, V\u1ee5 QL Thu\u1ebf TNCN T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi V\u1ee5 Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 \u0111\u1ec3 tuy\u00ean truy\u1ec1n c\u00e1c n\u1ed9i dung l\u01b0u \u00fd v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN qua trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf; ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 tuy\u00ean truy\u1ec1n gi\u1ea3i \u0111\u00e1p v\u1ec1 ph\u00e1p lu\u1eadt thu\u1ebf nh\u01b0 k\u00eanh VOV giao th\u00f4ng, C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh \u0111\u00e3 ph\u1ed1i h\u1ee3p v\u1edbi b\u00e1o vnexpress tr\u1ea3 l\u1eddi tr\u1ef1c tuy\u1ebfn c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a \u0111\u1ed9c gi\u1ea3.<\/span><\/p>\n

V\u1ec1 h\u1ed7 tr\u1ee3 k\u00ea khai \u0111i\u1ec7n t\u1eed: T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 n\u00e2ng c\u1ea5p c\u00e1c \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 v\u00e0 x\u1eed l\u00fd t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00e1p \u1ee9ng theo c\u00e1c m\u1eabu bi\u1ec3u m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy\u1ebft to\u00e1n thu\u1ebf truy c\u1eadp trang gdt.gov.vn ho\u1eb7c tncnonline.com.vn t\u1ea3i ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai HTKK, khai thu\u1ebf \u0111i\u1ec7n t\u1eed iHTKK, ho\u1eb7c h\u1ed7 tr\u1ee3 QTT TNCN \u0111\u1ec3 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

Theo s\u1ed1 li\u1ec7u c\u01a1 quan thu\u1ebf ph\u00ea duy\u1ec7t tr\u00ean tncnonline, s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n c\u1ee7a 2015 : 88.799 c\u00e1 nh\u00e2n; t\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay: 9.153.325 c\u00e1 nh\u00e2n. Nh\u01b0 v\u1eady, t\u1ef7 l\u1ec7 s\u1ed1 l\u01b0\u1ee3ng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf ch\u1ec9 chi\u1ebfm 0,96%.<\/span><\/p>\n

V\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016, c\u1ea7n l\u01b0u \u00fd c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

I. C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd:<\/strong><\/span><\/h2>\n
    \n
  1. \n

    Lu\u1eadt:<\/strong><\/span><\/h3>\n<\/li>\n<\/ol>\n

    – Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21\/11\/2007;<\/span><\/p>\n

    – Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 26\/2012\/QH13 ng\u00e0y 22\/11\/2012.<\/span><\/p>\n

    – Lu\u1eadt s\u1ed1 71\/2014\/QH13 <\/a>ng\u00e0y 26\/11\/2014.<\/span><\/p>\n

      \n
    1. \n

      Ngh\u1ecb \u0111\u1ecbnh:<\/strong><\/span><\/h3>\n<\/li>\n<\/ol>\n

      – Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27\/06\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

      – Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP<\/a> ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

      – Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP <\/a>ng\u00e0y 12\/02\/2015 do Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

        \n
      1. \n

        Th\u00f4ng t\u01b0:<\/strong><\/span><\/h3>\n<\/li>\n<\/ol>\n

        – Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27\/06\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

        – Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC <\/a>ng\u00e0y 25\/8\/2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC <\/a>ng\u00e0y 06\/11\/2013; Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013; Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31\/12\/2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17\/6\/2011, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> ng\u00e0y 31\/3\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

        – Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

        – 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><\/p>\n

        II. Ch\u00ednh s\u00e1ch Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2016<\/strong><\/span><\/h2>\n

        \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN: C\u00f3 2 \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong><\/span><\/p>\n

        2.1. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng <\/strong><\/span><\/h3>\n

        C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu:<\/span><\/p>\n

        + C\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c:<\/span><\/p>\n

        + C\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

        – C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/p>\n

        – 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\u00a0 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam 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 \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

        – C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

        2.2. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/span><\/h3>\n

        – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong n\u0103m 2016 th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n

        – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i), ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi (t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p), cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi ph\u1ea3i thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

        Ri\u00eang t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ch\u1ec9 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf danh s\u00e1ch c\u00e1 nh\u00e2n \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp trong n\u0103m (n\u1ebfu c\u00f3) theo M\u1eabu s\u1ed1 05\/DS-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

        III. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/h2>\n

        3.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/h3>\n

        – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh: n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

        – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 quan Trung \u01b0\u01a1ng; c\u01a1 quan thu\u1ed9c, tr\u1ef1c thu\u1ed9c B\u1ed9, ng\u00e0nh, UBND c\u1ea5p t\u1ec9nh; c\u01a1 quan c\u1ea5p t\u1ec9nh: n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

        – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 quan thu\u1ed9c, tr\u1ef1c thu\u1ed9c UBND c\u1ea5p huy\u1ec7n; c\u01a1 quan c\u1ea5p huy\u1ec7n: n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

        – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u00e1c c\u01a1 quan ngo\u1ea1i giao, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i: n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

        3.2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/strong><\/span><\/h3>\n

        – C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m:\u00a0 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong n\u0103m.<\/span><\/p>\n

        – C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf: n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

        + C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

        + Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% th\u00ec quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

        – C\u00e1 nh\u00e2n trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

        3.3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i nhi\u1ec1u n\u01a1i v\u00e0 thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n

        Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i nhi\u1ec1u n\u01a1i v\u00e0 thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa th\u00ec c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn m\u1ed9t n\u01a1i c\u01b0 tr\u00fa \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

        IV. H\u00ecnh th\u1ee9c Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/h2>\n

        C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u1ee5 th\u1ec3:<\/span><\/p>\n

        4.1. C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/h3>\n

        – C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

        + 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 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp V\u00c0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m) th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00f3 \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c \u0111\u00f3 chi tr\u1ea3.<\/span><\/p>\n

        + Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i) v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi (t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p), n\u1ebfu trong n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i n\u00e0o kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c m\u1edbi quy\u1ebft to\u00e1n thu\u1ebf thay \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3.<\/span><\/p>\n

        + 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 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp V\u00c0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, 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 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% 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 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.<\/span><\/p>\n

        4.2. C\u00e1 nh\u00e2n quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/span><\/h2>\n

        – C\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 thu h\u1ed3i v\u00e0 h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n).<\/span><\/p>\n

        – C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf\u00a0 nh\u01b0ng thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh th\u00ec tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee5 th\u1ec3:<\/span><\/p>\n

        + C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp v\u00e3ng lai duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n.<\/span><\/p>\n

        + 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 (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

        V. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/span><\/h2>\n

        5.1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n: C\u00f3 2 l\u01b0u \u00fd:<\/strong><\/span><\/h3>\n

        – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp th\u00ec l\u1ef1a ch\u1ecdn t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t n\u01a1i.<\/span><\/p>\n

        – Trong k\u1ef3 t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ho\u1eb7c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n ch\u01b0a \u0111\u1ee7 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 12 th\u00e1ng n\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

        5.2. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/h3>\n

        – \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf + \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

        – M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ecfa thu\u1eadn\u00a0\u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho NPT k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

        VI. Th\u1eddi h\u1ea1n n\u1ed9p<\/strong><\/span><\/h2>\n

        T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. Nh\u01b0ng T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p tr\u01b0\u1edbc th\u1eddi gian n\u00e0y \u0111\u1ec3 tr\u00e1nh \u00f9n t\u1eafc v\u00e0 kh\u00f3 kh\u0103n cho c\u1ea3 c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

        \u00a0Ngu\u1ed3n: T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i\u00a0\u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc khi k\u00ea khai n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft: H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2016. Th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf n\u00f3i chung v\u00e0..<\/p>\n","protected":false},"author":7,"featured_media":30289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4243,4244],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30288"}],"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=30288"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30289"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30288"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}