{"id":31429,"date":"2018-03-05T10:43:43","date_gmt":"2018-03-05T10:43:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31429"},"modified":"2018-03-05T10:55:51","modified_gmt":"2018-03-05T10:55:51","slug":"cong-van-5749ct-tncn-2018-quyet-toan-thue-thu-nhap-ca-nhan-ha-noi-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31429","title":{"rendered":"C\u00f4ng v\u0103n 5749\/CT-TNCN 2018 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n H\u00e0 N\u1ed9i 2017"},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C TH<\/span>U\u1ebe
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\n——-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a0<\/span>5749\/CT-TNCN<\/span>
\nV\/v quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2017 v\u00e0 c\u1ea5p MST NPT<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9<\/span>i<\/i>, ng\u00e0y\u00a0<\/span>05<\/i>\u00a0th\u00e1ng\u00a0<\/span>02<\/i>\u00a0n\u0103m\u00a0<\/span>2018<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\n

K\u00ednh g\u1eedi:<\/span><\/b><\/p>\n<\/td>\n

–\u00a0<\/span>C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, \u0111o\u00e0n th\u1ec3;
\n– C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf.
\n– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/11\/2013, Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014; Th\u00f4ng t\u01b0 s\u1ed1\u00a0128\/TT-BTC\u00a0ng\u00e0y 05\/9\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/<\/span>6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/p>\n

1. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/b><\/p>\n

– HTKK: L\u00e0 ph\u1ea7n m\u1ec1m c\u1ee7a TCT cung c\u1ea5p cho NNT, nh\u1eb1m h\u1ed7 tr\u1ee3 nh\u1eadp d\u1eef li\u1ec7u k\u00ea khai thu\u1ebf v\u00e0 in t\u1edd khai quy\u1ebft to\u00e1n c\u00f3 m\u00e3 v\u1ea1ch, k<\/span>\u1ebft xu\u1ea5t file d\u1eef li\u1ec7u theo \u0111<\/span>\u1ecbnh d\u1ea1ng chu\u1ea9n cho c\u00e1c lo\u1ea1i thu\u1ebf, trong \u0111\u00f3 c\u00f3 thu\u1ebf TNCN.<\/span><\/p>\n

– iHTKK: L\u00e0 ph\u1ea7n m\u1ec1m c\u1ee7a TCT cung c\u1ea5p nh<\/span>\u1eb1m h\u1ed7 tr\u1ee3 NNT l\u00e0 Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf (trong \u0111\u00f3 bao g\u1ed3m c\u00e1c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, TNCN) qua m\u1ea1ng m\u00e0 kh\u00f4ng c\u1ea7n g\u1eedi t\u1edd khai gi\u1ea5y;<\/span><\/p>\n

– eTax: L\u00e0 h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed s\u1ebd d\u1ea7n thay th\u1ebf h\u1ec7 th\u1ed1ng iHTKK nh\u1eb1m h\u1ed7 tr\u1ee3 NNT l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1eef k\u00fd s\u1ed1; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng s\u1eed d\u1ee5ng ch\u1eef k<\/span>\u00fd\u00a0s<\/span>\u1ed1. \u0110\u1ed1i v\u1edbi NNT c\u00f3 s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng th\u00ec kh\u00f4ng c\u1ea7n g\u1eedi h\u1ed3 s\u01a1 gi\u1ea5y.<\/span><\/p>\n

– Ph\u1ea7n m\u1ec1m K\u1ebf to\u00e1n, Qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 (g\u1ecdi t\u1eaft l\u00e0 QLNS): L\u00e0 c\u00e1c \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, ti\u1ec1n l\u01b0\u01a1ng, ho\u1eb7c c\u00e1c ph\u1ea7n m\u1ec1m h<\/span>\u1ed7\u00a0tr\u1ee3 k\u00ea khai kh\u00e1c m\u00e0 c\u00e1c CQCT \u0111ang s\u1eed d\u1ee5ng v\u00e0 c\u00f3 c\u00e1c t\u00ednh n\u0103ng k\u1ebft xu\u1ea5t th\u00f4ng tin quy\u1ebft to\u00e1n thu\u1ebf TNCN ra c\u00e1c t\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9<\/span>n\u00a0c\u1ee7a CQT v\u00e0 h\u1ed7 tr\u1ee3 ch\u1ee9c n\u0103ng in c\u00e1c t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 b\u1ea3ng k\u00ea.<\/span><\/p>\n

2. T\u1eeb vi\u1ebft t\u1eaft<\/span><\/b><\/p>\n

– TCT: T\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/p>\n

– CQT: C\u01a1 quan thu<\/span>\u1ebf<\/p>\n

– \u0110KT: \u0110\u0103ng k\u00fd thu\u1ebf<\/span><\/p>\n

– QTT: Quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n

– MST: M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

– NNT: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n

– NPT: Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n

– TNCN: Thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n

– TCTTN: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp<\/span><\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2017, c\u1ea5p MST cho NPT \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, \u0111o\u00e0n th\u1ec3, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u00e1 nh\u00e2n\u00a0<\/span>tr\u1ea3 thu nh\u1eadp, sau \u0111\u00e2y g\u1ecdi chung l\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n QTT TNCN nh\u01b0 sau:<\/span><\/p>\n

I. \u0110\u1ed0I T\u01af\u1ee2NG PH\u1ea2I QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN<\/span><\/b><\/p>\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa ch\u1ec9 ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n

1. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/b><\/p>\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 c\u00f3 s<\/span>\u1ed1\u00a0thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\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 thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

L\u01b0u\u00a0<\/span>\u00fd<\/u><\/b>:<\/span><\/u><\/b>\u00a0C\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 (ba) th\u00e1ng tr\u1edf l\u00ean\u00a0t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb<\/i><\/b>\u00a0m\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 (m\u01b0\u1eddi) 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

2. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/b><\/p>\n

– T\u1ed5 ch\u1ee9c\u00a0<\/span>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\u00a0tr\u00e1ch nhi\u1ec7m<\/i><\/b>\u00a0khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0\u00a0b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf<\/i><\/b>\u00a0c\u1ee7a t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i (nh\u01b0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n sang C\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i; chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec\u00a0t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc chuy\u1ec3n \u0111<\/i><\/b><\/span>\u1ed5<\/i><\/b>i kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn<\/span><\/i><\/b>\u00a0th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p v\u00e0\u00a0kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/i><\/b>\u00a0\u0111\u1ed1i v\u1edbi 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,\u00a0b\u00ean ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh<\/i><\/b>.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp 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<\/i><\/b><\/span>\u1ed5<\/i><\/b>i<\/span><\/i><\/b>), 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

– T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp\u00a0chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th<\/i><\/b><\/span>\u1ec3\u00a0<\/i><\/b>ho\u1eb7c ph<\/span>\u00e1\u00a0<\/i><\/b>s\u1ea3n<\/span><\/i><\/b>\u00a0theo 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\u00a0c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/i><\/b>\u00a0\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

II. \u0110\u1ed0I T\u01af\u1ee2NG KH\u00d4NG PH\u1ea2I TH\u1ef0C HI\u1ec6N QUY\u1ebeT TO\u00c1N THU\u1ebe<\/span><\/b><\/p>\n

1. C\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n<\/span><\/b><\/p>\n

– C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 s\u1ed1 thu\u1ebf TNCN n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9\u00a0<\/span>tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p trong n\u0103m.<\/span><\/p>\n

– C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ea1m n\u1ed9p trong n\u0103m.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n<\/span><\/b><\/p>\n

– T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u00e1t sinh chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c\u00a0<\/span>tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh\u00a0<\/span>tr\u1ea3 thu nh\u1eadp nh\u01b0ng\u00a0kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/i><\/b>\u00a0th<\/span>\u00ec\u00a0t\u1ed5 ch\u1ee9c\u00a0<\/span>tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN, 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<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ch\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. \u1ee6Y QUY\u1ec0N QUY\u1ebeT TO\u00c1N THU\u1ebe<\/span><\/b><\/p>\n

1. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/b><\/p>\n

– C\u00e1 nh\u00e2n ch\u1ec9 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\u00a0t\u1ea1i m\u1ed9t<\/i><\/b>\u00a0t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/i>\u00a0v\u00e0 th\u1ef1c t\u1ebf\u00a0\u0111ang l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/i><\/b>, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng trong n\u0103m t\u1ea1i t\u1ed5 ch\u1ee9c, \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 \u0111\u1ee7 thu\u1ebf 10% m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c\u00a0<\/span>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 \u0111\u01b0\u1ee3c h<\/span>\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<\/span>\u00ec\u00a0\u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c m\u1edbi quy\u1ebft to\u00e1n thu\u1ebf thay. T\u1ed5 ch\u1ee9c m\u1edbi n\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo \u1ee7y quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th<\/span>\u00ec\u00a0t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3 (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).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng nh\u01b0: T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty m\u1eb9 – con, Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 chi nh\u00e1nh th<\/span>\u00ec\u00a0c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc \u1ee7y quy\u1ec1n QTT nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

L\u01b0u \u00fd:<\/span><\/u><\/i><\/b><\/p>\n

– T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ch\u1ec9 th\u1ef1c hi\u1ec7n nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p trong n\u0103m c\u00f3 ch<\/span>i<\/i>a, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i v\u00e0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi\u00a0<\/span>l<\/i>ao \u0111\u1ed9ng \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng nh\u01b0: T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty m\u1eb9 – con, Tr\u1ee5 s\u1edf ch<\/span>\u00ed<\/i>nh v\u00e0 chi nh\u00e1nh.<\/span><\/i><\/p>\n

– C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua\u00a0<\/span>b<\/i>\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n),<\/span>b\u1ea3<\/i>o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph<\/span>\u00ed\u00a0<\/i>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 TNCN 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 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a> th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/i><\/p>\n

– C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay theo m\u1eabu s\u1ed1 02\/<\/a><\/span>U<\/i>Q-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/i><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 s<\/span>\u1ed1\u00a0<\/i>l\u01b0\u1ee3ng l\u1edbn ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft t<\/span>o<\/i>\u00e1n thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c<\/span>\u00f3\u00a0<\/i>th\u1ec3 l\u1eadp danh s\u00e1ch c\u00e1c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n trong \u0111\u00f3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung t\u1ea1i m\u1eabu s\u1ed1 02\/<\/a><\/span>U<\/i>Q-QTT-TNCN , \u0111\u1ed3ng th\u1eddi cam k\u1ebft t\u00ednh ch<\/span>\u00ed<\/i>nh x\u00e1c, trung th\u1ef1c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s<\/span>\u1ed1\u00a0<\/i>li\u1ec7u, n\u1ed9i dung trong danh s\u00e1ch.<\/span><\/i><\/p>\n

2. C\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/b><\/p>\n

– C\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 n\u00eau tr\u00ean 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\u00a0<\/span>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 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 nh\u01b0ng\u00a0v\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u00f3<\/i>.<\/b><\/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 ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf ch\u01b0a \u0111\u1ee7 (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).<\/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 nhi\u1ec1u n\u01a1i.<\/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).<\/span><\/p>\n

– C\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\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 \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n t\u1ef1 khai quy\u1ebft to\u00e1n thu\u1ebf k\u00e8m theo h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n QTT<\/span><\/b><\/p>\n

C\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a t\u1ed5 ch\u1ee9c\u00a0<\/span>tr\u1ea3 thu nh\u1eadp, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung:\u00a0\u201cC\u00f4ng ty… \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0…. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s<\/i><\/span>\u1ed1\u00a0<\/i>th\u1ee9 t\u1ef1)… c\u1ee7a Ph\u1ee5\u00a0<\/span>l<\/i>\u1ee5c B\u1ea3ng k\u00ea 05-<\/span>1<\/i>\/BK-TNCN\u201d<\/span><\/i>\u00a0\u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

IV. M\u1ed8T S\u1ed0 N\u1ed8I DUNG KH\u00c1C<\/span><\/b><\/p>\n

1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/b><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013; Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014; Th\u00f4ng t\u01b0 s\u1ed1\u00a0151\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/10\/2014; Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; C\u1ee5c thu\u1ebf l\u01b0u \u00fd m\u1ed9t s\u1ed1 n\u1ed9i dun<\/span>g\u00a0sau:<\/span><\/p>\n

–\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i quy\u1ebft to\u00e1n n<\/i><\/b><\/span>\u0103<\/i><\/b>m 2017 l\u00e0 t<\/span>\u1ed5<\/i><\/b>ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh<\/span>\u00e2<\/i><\/b>n th\u1ef1c nh\u1eadn t\u1eeb 01\/01\/2017 \u0111\u1ebfn 31\/12\/2017.<\/span><\/i><\/b><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) kh\u00f4ng bao g\u1ed3m: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p; nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n\u00a0<\/span>\u1edf\u00a0t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/span><\/p>\n

– Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng\u00a0<\/span>tr\u1ea3 thay t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 thay nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u1ebf nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3)) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i\u00a0<\/span>tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1ea1i Danh m\u1ee5c t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ban h\u00e0nh t\u1ea1i\u00a0c\u00f4ng v\u0103n s\u1ed1\u00a01381\/TCT-TNCN ng\u00e0y 24\/4\/2014 c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf.<\/i><\/b><\/span><\/p>\n

2. Thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng<\/span><\/b><\/p>\n

– Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m (12 th\u00e1ng) tr\u1eeb (-) t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ee7a c\u1ea3 n\u0103m sau \u0111\u00f3 chia cho 12 th\u00e1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n
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Thu nh\u1eadp t\u00ednh thu\u1ebf b<\/span>\u00ecnh qu\u00e2n th\u00e1ng<\/span><\/p>\n<\/td>\n

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T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n<\/td>\n

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–<\/p>\n<\/td>\n

\n

T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/p>\n<\/td>\n<\/tr>\n

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12 th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 c\u00f4ng d\u00e2n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u00e1ng \u0111\u1ebfn Vi\u1ec7t Nam\u00a0<\/span>trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn th\u00e1ng k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 r\u1edd<\/span>i\u00a0Vi\u1ec7t Nam (\u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 theo th\u00e1ng).<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/span><\/b>\u00a0N\u0103m 2017, \u00f4ng D l\u00e0 c\u00f4ng d\u00e2n c\u1ee7a Nh\u1eadt B\u1ea3n \u0111\u1ebfn Vi\u1ec7t Nam l\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0o ng\u00e0y 05\/3\/2017 theo H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X, \u0111\u1ebfn ng\u00e0y\u00a025\/11\/2017 \u00f4ng D k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty X v\u00e0 r\u1eddi Vi\u1ec7t Nam<\/b>. H\u00e0ng th\u00e1ng \u00f4ng D nh\u1eadn \u0111\u01b0\u1ee3c t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (t\u1eeb c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam v<\/i><\/span>\u00e0\u00a0<\/i>t\u1ea1i Nh\u1eadt B\u1ea3n tr\u1ea3) l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.\u00a0<\/span>\u00d4<\/i>ng D kh\u00f4ng k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. T\u1eeb ng\u00e0y 05\/3\/2017 \u0111\u1ebfn 25\/11\/2017, \u00f4ng D c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 265 ng\u00e0y: Nh\u01b0 v\u1eady, n\u0103m 2017 \u00f4ng D l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Tr\u01b0\u1edbc khi r\u1eddi Vi\u1ec7t Nam ng\u00e0y 25\/11\/2017, \u00f4ng D th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/span><\/i><\/p>\n

– T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2017: 70 tri\u1ec7u \u0111\u1ed3ng x 9 th\u00e1ng = 630 tri\u1ec7u \u0111\u1ed3ng<\/span><\/i><\/p>\n

– Kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u00f4ng D n\u0103m 2017:<\/span><\/i><\/p>\n

9 tri\u1ec7u \u0111\u1ed3ng x 9 th\u00e1ng = 81 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/i><\/p>\n

– Thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2017:<\/span><\/i><\/p>\n

630 tri\u1ec7u \u0111\u1ed3ng – 81 tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span>=\u00a0<\/i>549 tri\u1ec7u \u0111\u1ed3ng<\/span><\/i><\/p>\n

– Thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2017:<\/span><\/i><\/p>\n

549 tri\u1ec7u \u0111\u1ed3ng: 9 th\u00e1ng = 61 tri\u1ec7u \u0111<\/span>\u1ed3<\/i>ng.<\/span><\/i><\/p>\n

3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/b><\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n

3.1. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n<\/span><\/i><\/b><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p 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

– \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp v\u00e0 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u0111\u01b0\u1ee3c t\u00ednh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u00e1ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i khai t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3.2. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/i><\/b><\/p>\n

Vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb th\u00e1ng c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n

– Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong n\u0103m 2017,\u00a0k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p MST<\/i><\/b>.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u1ec1 tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1<\/span>i\u00a0thu\u1ebf \u0111\u00e1nh v\u00e0o thu nh\u1eadp v\u00e0 l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c t\u00ednh gi\u1ea3m tr\u1eeb gia c<\/span>\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh t\u01b0\u01a1ng \u1ee9ng v\u1edbi\u00a0s\u1ed1 th\u00e1ng x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i khai t\u1ea1i Vi\u1ec7t Nam<\/i><\/b>\u00a0theo quy \u0111\u1ecbnh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c sau th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng nh\u01b0ng t\u1ea1i M<\/span>\u1eabu s\u1ed1\u00a002\/\u0110K-NPT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC<\/strong>\u00a0ng\u00e0y 25\/06\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khai \u201cth\u1eddi \u0111i\u1ec3m t\u00ednh gi\u1ea3m tr\u1eeb\u201d \u0111\u00fang v\u1edbi th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng th<\/span>\u00ec\u00a0khi quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo th\u1ef1c t\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng m\u00e0\u00a0kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i<\/i><\/b>.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/span><\/b>\u00a0Gi\u1ea3 s\u1eed th\u00e1ng 3\/2017 b\u00e0 A sinh con, th\u00e1ng 8\/2017 b\u00e0 A \u0111<\/i><\/span>\u0103<\/i>ng k<\/span>\u00fd\u00a0<\/i>gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, t\u1ea1i M<\/span>\u1eab<\/i>u s\u1ed1\u00a002\/\u0110K-NPT-TNCN\u00a0b\u00e0 A khai ch\u1ec9 ti\u00eau \u201cth\u1eddi \u0111i\u1ec3m t\u00ednh gi\u1ea3m tr\u1eeb\u201d l\u00e0 th\u00e1ng 3\/2017 th\u00ec trong n\u0103m b\u00e0 A \u0111\u01b0\u1ee3c t\u1ea1m t<\/span>\u00ed<\/i>nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng 8\/2017, khi quy\u1ebft to\u00e1n b\u00e0 A \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 3\/2017 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2017 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1<\/span>i<\/i>.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c sau th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng v\u00e0 t\u1ea1i M<\/span>\u1eabu s\u1ed1\u00a002\/\u0110K-NPT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khai \u201cth\u1eddi \u0111i\u1ec3m t\u00ednh gi\u1ea3m tr\u1eeb\u201d sau th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng, n\u1ebfu c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo th\u1ef1c t\u1ebf ph\u00e1t sinh, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd l\u1ea1i t\u1ea1i M<\/span>\u1eabu s\u1ed1\u00a002\/\u0110K-NPT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0\u00a0g\u1eedi k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/i><\/b>.<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/span><\/b>\u00a0Gi\u1ea3 s\u1eed th\u00e1ng 3\/2017 b\u00e0 A sinh con, th\u00e1ng 8\/2017 b\u00e0 A \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, t\u1ea1i M<\/i><\/span>\u1eab<\/i>u s<\/span>\u1ed1\u00a0<\/i>02\/\u0110K-NPT-TNCN b\u00e0 A khai ch\u1ec9 ti\u00eau\u00a0<\/span>“<\/i>th\u1edd<\/span>i\u00a0<\/i>\u0111i\u1ec3m t\u00ednh gi\u1ea3m tr\u1eeb\u201d l\u00e0 th\u00e1ng 8\/2017 th\u00ec trong n\u0103m b\u00e0 A \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng 8\/2017, khi quy\u1ebft to\u00e1n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i theo th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1eeb th\u00e1ng 3\/2015 th\u00ec b\u00e0 A ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i theo th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i M<\/span>\u1eab<\/i>u s<\/span>\u1ed1\u00a0<\/i>02\/\u0110K-NPT-TNCN v\u00e0 g\u1eedi k\u00e8m theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/i>.<\/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 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 \u0111\u00e3 khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin NPT g\u1eedi cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u00ea khai v\u00e0o m\u1eabu ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-3\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 t\u00ednh gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d<\/span>\u01b0\u1ee1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (nh\u01b0: anh, ch\u1ecb, em ru\u1ed9t; \u00f4ng, b\u00e0 n\u1ed9<\/span>i\u00a0ngo\u1ea1i; c\u00f4, d\u00ec…) th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2017, n\u1ebfu \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00f3 cho n\u0103m 2017.<\/span><\/p>\n

– M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh\u00a0gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n<\/i><\/b>\u00a0v\u00e0o\u00a0m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf<\/i><\/b>. 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 \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

3<\/i><\/b>.3. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/i><\/b><\/p>\n

Ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft \u0111.1.1, \u0111i\u1ec3m \u0111, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0111\/2013\/TT-BTC\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh l\u00e0 nh\u1eefng ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng. Danh m\u1ee5c b\u1ec7nh hi\u1ec3m ngh\u00e8o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo\u00a0c\u00f4ng v\u0103n s\u1ed1\u00a06383\/BTC-TCT\u00a0ng\u00e0y 18\/5\/2015<\/i><\/b>\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

V. QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN<\/span><\/b><\/p>\n

1. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/b><\/p>\n

H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2017 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b.2, kho\u1ea3n 1; \u0111i\u1ec3m b.2, kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 06\/11\/2013; Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014; Th\u00f4ng t\u01b0 s\u1ed1\u00a0151\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 10\/10\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

1.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/i><\/b><\/p>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1\u00a005\/QTT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/a><\/span><\/p>\n

Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a>.<\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t t\u1eebng ph\u1ea7n m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a>.<\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1eabu s\u1ed1 05-3\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th<\/a><\/span>\u00f4ng t\u01b0 s<\/span>\u1ed1\u00a092\/2015\/TT-BTC.<\/span><\/p>\n

L\u01b0u\u00a0<\/span>\u00fd<\/u><\/i><\/b>:<\/span><\/u><\/i><\/b><\/p>\n

– T\u1ea1i b\u1ea3ng k\u00ea 05-<\/span>1<\/i>\/BK-QTT-TNCN v\u00e0 05-2\/BK-QTT-TNCN ph\u1ea3i \u0111\u1ea3m b\u1ea3o\u00a0<\/span>1<\/i>00% NNT c<\/span>\u00f3\u00a0<\/i>m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/i><\/p>\n

– C\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh<\/span>i\u00a0<\/i>k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: \u0111\u1ecba ch\u1ec9 ch\u00ednh x\u00e1c \u0111\u1ec3 li\u00ean h\u1ec7, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i v\u00e0 \u0111\u1ecba ch\u1ec9 email<\/span>.<\/i><\/p>\n

– Kh\u00f4ng kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i khi k\u00ea khai quy\u1ebft to\u00e1n t\u1ea1i qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/span><\/i><\/p>\n

1.2. \u0110\u1ed1i v\u1edbi c\u00e1 nh<\/span>\u00e2<\/i><\/b>n quy\u1ebft to\u00e1n v<\/span>\u1edb<\/i><\/b>i CQT<\/span><\/i><\/b><\/p>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1\u00a002\/QTT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 02-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC\u00a0n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

– B<\/span>\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c\u00a0<\/span>tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b<\/span>\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– B\u1ea3n ch\u1ee5p c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

L\u01b0u\u00a0<\/span>\u00fd<\/u><\/i><\/b>:<\/span><\/u><\/i><\/b><\/p>\n

– Khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf c\u00e1c c\u00e1 nh\u00e2n \u0111i<\/span>\u1ec1<\/i>n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: \u0111\u1ecba ch\u1ec9 ch<\/span>\u00ed<\/i>nh x\u00e1c \u0111\u1ec3 li\u00ean h\u1ec7, s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec7n tho\u1ea1i, email,\u00a0h\u1ecd t\u00ean v\u00e0 t\u00ean c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng ho\u1eb7c s\u1ed1 ch\u1ee9ng minh th\u01b0<\/b>.<\/span><\/i><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ghi ch<\/span>\u00ed<\/i>nh x\u00e1c s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng\u00a0<\/span>–<\/i>\u00a0chi nh\u00e1nh.<\/span><\/i><\/p>\n

– Ch\u1ec9 ti\u00eau s\u1ed1 [37] – \u0110\u00e3 kh\u1ea5u tr\u1eeb – t\u1ea1i m\u1eabu\u00a002\/QTT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC\u00a0l\u00e0 s<\/span>\u1ed1\u00a0<\/i>thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch<\/span>i\u00a0<\/i>tr\u1ea3 thu nh\u1eadp (c<\/span>\u00f3\u00a0<\/i>k\u00e8m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN).<\/span><\/i><\/p>\n

– Ch\u1ec9 ti\u00eau s\u1ed1 [38] – \u0110\u00e3 t\u1ea1m n\u1ed9p- t\u1ea1i m\u1eabu\u00a002\/QTT-\u00a0TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC\u00a0l\u00e0 s\u1ed1 thu\u1ebf TNCN m\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u00e3 s<\/span>\u1ed1\u00a0<\/i>thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/i><\/p>\n

2. N<\/span>\u01a1<\/b>i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/b><\/p>\n

2.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp<\/span><\/i><\/b><\/p>\n

Theo h\u01b0<\/span>\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp nh\u01b0 sau:<\/span><\/p>\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 qu<\/span>an 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

2.2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/i><\/b><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 3, \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC\u00a0ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m<\/i><\/b>\u00a0th\u00ec n<\/span>\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf n<\/span>\u01a1i c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong n\u0103m.<\/span><\/p>\n

– C\u00e1 nh\u00e2n \u0111ang 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\u00a0c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111<\/i><\/b><\/span>\u00f3<\/i><\/b>.<\/span><\/p>\n

– 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<\/span>\u00ec\u00a0n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i\u00a0c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng<\/i><\/b>.<\/span><\/p>\n

V\u00ed d\u1ee5 4:<\/span><\/b>\u00a0N\u0103m 2017<\/i><\/span>,\u00a0<\/i>\u00f4ng S l\u00e0m vi\u1ec7c t\u1ea1i TP H\u1ed3 Ch<\/span>\u00ed<\/i>\u00a0M<\/span>i<\/i>nh v\u00e0 thu\u1ed9c di\u1ec7n ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf TNCN. Th\u00e1ng 02\/2018, \u00f4ng S chuy\u1ec3n ra H\u00e0 N\u1ed9i l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty A do Ch<\/span>i\u00a0<\/i>c\u1ee5c Thu\u1ebf qu\u1eadn Ho\u00e0n Ki\u1ebfm qu\u1ea3n l\u00fd v\u00e0 c\u01b0 tr\u00fa t\u1ea1i Ch<\/span>i\u00a0<\/i>c\u1ee5c Thu\u1ebf qu\u1eadn T\u00e2y H\u1ed3. Nh\u01b0 v\u1eady, \u00d4ng S n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2017 t\u1ea1i Ch<\/span>i\u00a0<\/i>c\u1ee5c Thu\u1ebf qu\u1eadn Ho\u00e0n Ki\u1ebfm n\u00eau t\u1ea1i th\u1eddi\u00a0<\/span>\u0111<\/i>i<\/span>\u1ec3<\/i>m quy\u1ebft to\u00e1n n\u0103m 2017<\/span>, \u00d4<\/i>ng S \u0111ang \u0111\u01b0\u1ee3c t<\/span>\u00ed<\/i>nh gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n t\u1ea1i C\u00f4ng ty A<\/span><\/i>.<\/span><\/p>\n

– C\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i\u00a0Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/i><\/b>\u00a0(n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa) bao g\u1ed3m:<\/span><\/p>\n

+<\/i>\u00a0C\u00e1 nh\u00e2n c\u00f3 thay \u0111<\/span>\u1ed5<\/i>i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu<\/span>\u1ed1<\/i>i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n.<\/span><\/i><\/p>\n

+\u00a0<\/i>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.<\/span><\/i><\/p>\n

+<\/i>\u00a0C\u00e1 nh\u00e2n kh\u00f4ng k<\/span>\u00fd\u00a0<\/i>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<\/span>\u00f3\u00a0<\/i>thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i<\/span>\u00a0\u0111<\/i>\u00e3 kh\u1ea5u tr\u1eeb 10%.<\/span><\/i><\/p>\n

+\u00a0<\/i>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.<\/span><\/i><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i nhi\u1ec1u n<\/span>\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

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng \u0111\u1ec3 g\u1eedi file d\u1eef li\u1ec7u t\u1ea1i trang web http:\/\/thuedientu.gdt.gov.vn (eTax) th\u00ec s\u1ebd \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng vi\u1ec7c x\u00e1c \u0111<\/span>\u1ecbnh c\u01a1 quan thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf sau khi c\u00e1 nh\u00e2n khai c\u00e1c th\u00f4ng tin li\u00ean quan.<\/span><\/p>\n

3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/span><\/b><\/p>\n

3<\/span>.1<\/i><\/b>. \u0110\u1ed1i v\u1edbi c<\/span>\u00e1<\/i><\/b>\u00a0nh<\/span>\u00e2<\/i><\/b>n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/i><\/b><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2017 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2018.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo th\u00ec c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m.<\/span><\/p>\n

3.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp<\/span><\/i><\/b><\/p>\n

– T\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp ph\u1ea3i quy\u1ebft to\u00e1n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2017 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2018.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp\u00a0chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111<\/i><\/b><\/span>\u1ed5<\/i><\/b>i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n<\/span><\/i><\/b>\u00a0theo 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<\/span><\/p>\n

VI. K\u00ca KHAI QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN<\/span><\/b><\/p>\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tri\u1ec3n khai h\u1ec7 th\u1ed1ng d\u1ecbch v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c t\u1edd khai thu\u1ebf v\u00e0 t\u1edd khai: Quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu:\u00a002\/QTT-TNCN\u00a005\/KK-TNCN\u00a005\/QTT-TNCN;\u00a005\/DS-TNCN\u00a009\/KK-TNCN\u00a013\/KK-TNCN\u00a0t\u1edd khai c<\/span>\u1ea5p m\u00e3 s<\/span>\u1ed1\u00a0thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eabu 02TH tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed (eTax) t\u1ea1i \u0111\u1ecba ch\u1ec9 http:\/\/thuedientu.gdt.gov.vn t\u1edbi NNT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 TCTTN truy c\u1eadp v\u00e0o c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed http:\/\/www.nhantokhai.gdt.gov.vn \u0111\u1ec3 g\u1eedi d\u1eef li\u1ec7u cho CQT theo t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u1ea7n m\u1ec1m\u00a0<\/span>iHTKK, t\u1ea1i c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed d\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp khai thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng g\u1eedi h\u1ed3 s\u01a1 QTT b\u1eb1ng b\u1ea3n gi\u1ea5y v\u00e0 c\u0169ng kh\u00f4ng g\u1eedi file d\u1eef li\u1ec7u t\u1ea1i trang http:\/\/thuedientu.gdt.gov.vn.<\/span><\/p>\n

– C\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ch\u01b0a s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 th\u1ef1c hi\u1ec7n k\u00ea khai t\u1edd khai QTT TNCN s\u1ebd th\u1ef1c hi\u1ec7n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf b\u1eb1ng b\u1ea3n gi\u1ea5y c\u00f3 k\u00fd \u0111\u00f3ng d\u1ea5u v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi file d\u1eef li\u1ec7u t\u1ea1i trang web http:\/\/thuedientu.gdt.g<\/span>ov.vn ho\u1eb7c copy file m\u1ec1m v\u00e0o usb khi n\u1ed9p b\u1ea3n gi\u1ea5y cho CQT.<\/span><\/p>\n

L\u01b0u \u00fd<\/span><\/u><\/i><\/b>:<\/span><\/i><\/b><\/p>\n

C\u00e1 nh\u00e2n v\u00e0 T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u1ebft xu\u1ea5t d\u1eef\u00a0<\/span>li<\/i>\u1ec7u file Excel \u0111\u1ec3\u00a0<\/span>l\u01b0<\/i>u,\u00a0k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u file XML \u0111<\/b><\/span>\u1ec3\u00a0<\/b><\/i>g\u1eedi CQT<\/span><\/i><\/b>.<\/i><\/p>\n

Tr\u00ean trang web c\u1ee7a C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i http:\/\/hanoi.gdt.gov.vn c\u00f3 \u0111\u0103ng t\u1ea3i c\u00e1c ph\u1ea7n m\u1ec1m, t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u00e0i \u0111\u1eb7t, c\u00e1c b\u01b0\u1edbc k\u00ea khai QTT TNCN \u0111\u1ec3 c\u00e1c c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2017.<\/span><\/p>\n

L\u01b0u\u00a0<\/span>\u00fd<\/u><\/i><\/b>:<\/span><\/u><\/i><\/b><\/p>\n

– Trang http:\/\/thuedientu.sdt<\/span>.gov<\/i>.vn \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai QTT TNCN v\u00e0 t\u1edd khai c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, trang htt<\/span>p<\/i>:\/\/\/tncnonline<\/span>.<\/i>com<\/span>.<\/i>vn ch\u1ec9 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng t\u1ea3i t\u1edd khai \u0111<\/span>\u0103<\/i>ng k<\/span>\u00fd\u00a0<\/i>c\u1ea5p m\u00e3 s<\/span>\u1ed1\u00a0<\/i>thu\u1ebf NNT qua C\u01a1 quan ch<\/span>i\u00a0<\/i>tr\u1ea3, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/i><\/p>\n

– V\u1edbi tr\u01b0\u1eddng h\u1ee3p file d\u1eef li\u1ec7u c\u00f3 dung l\u01b0\u1ee3ng l\u1edbn m\u00e0 ph\u1ea7n m\u1ec1m HTKK kh\u00f4ng k\u1ebft xu\u1ea5t th\u00ec CQCT li\u00ean h\u1ec7 v\u1edbi CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 h<\/span>\u1ed7\u00a0<\/i>tr\u1ee3.<\/span><\/i><\/p>\n

– T<\/span>\u1ed5\u00a0<\/i>ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u00f4ng b\u00e1o, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u01a1n v\u1ecb QTT tr\u1ef1c ti\u1ebfp v\u1edbi CQT nh\u01b0 sau: C\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ph\u1ea3i QTT n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay th\u00ec th\u1ef1c hi\u1ec7n QTT tr\u1ef1c ti\u1ebfp v\u1edbi CQT, th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc t\u01b0<\/span>\u01a1<\/i>ng t\u1ef1 nh\u01b0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/span><\/i><\/p>\n

VII. C\u1ea4P M\u00c3 S\u1ed0 THU\u1ebe NG\u01af\u1edcI PH\u1ee4 THU\u1ed8C<\/span><\/b><\/p>\n

Th\u1ef1c hi\u1ec7n theo Ph\u1ee5 l\u1ee5c s\u1ed1 01 k\u00e8m theo c\u00f4ng v\u0103n n\u00e0y<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c\u00a0<\/span>tr\u1ea3 thu nh\u1eadp, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 QTT TNCN b\u1eb1ng b\u1ea3n gi\u1ea5y n\u00ean n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf s\u1edbm tr\u00e1nh n\u1ed9p h\u1ed3 s\u01a1 d\u1ed3n v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 QTT TNCN. Ng\u00e0y 31\/03\/2018 l\u00e0 th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t n\u1ed9p h\u1ed3 s\u01a1 QTT TNCN n\u0103m 2017.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau th\u00ec n\u00ean n\u1ed9p sau ng\u00e0y 31\/03\/2018.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh k\u00ea khai n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc NNT li\u00ean h\u1ec7 v\u1edbi CQT tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 gi\u1ea3i \u0111\u00e1p.\/<\/span>.<\/p>\n

 <\/p>\n\n\n\n

\n<\/i><\/b>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– L\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf;
\n– C\u00e1c Chi c\u1ee5c Thu\u1ebf qu\u1eadn, huy\u1ec7n th\u1ecb x\u00e3;
\n– C\u00e1c Ph\u00f2ng TT, KT, TH, TTHT, K<\/span>KKTT, THNVDT;
\n– L\u01b0u VT, Ph\u00f2ng T<\/span>NCN.<\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/b><\/p>\n

Nguy<\/span>\u1ec5<\/b>n V\u0103n H\u1ed5<\/span><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1:\u00a05749\/CT-TNCN V\/v quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2017 v\u00e0 c\u1ea5p MST NPT H\u00e0 N\u1ed9i, ng\u00e0y\u00a005\u00a0th\u00e1ng\u00a002\u00a0n\u0103m\u00a02018   K\u00ednh g\u1eedi: –\u00a0C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, \u0111o\u00e0n th\u1ec3;..<\/p>\n","protected":false},"author":28,"featured_media":31432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4576],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31429"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31429"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31429\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/31432"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31429"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}