{"id":3786,"date":"2015-07-25T03:37:38","date_gmt":"2015-07-25T03:37:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3786"},"modified":"2015-08-13T03:41:38","modified_gmt":"2015-08-13T03:41:38","slug":"cong-van-7851ct-tncn-quyet-toan-thue-tncn-nam-2014-va-cap-mst-nguoi-phu-thuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3786","title":{"rendered":"C\u00f4ng v\u0103n 7851\/CT-TNCN – Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014 v\u00e0 c\u1ea5p MST ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\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. \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 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (QTT TNCN) n\u0103m 2014, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf (MST) cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (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 sau \u0111\u00e2y g\u1ecdi chung l\u00e0 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp (TCTTN), c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span>
\n Vi\u1ec7c th\u1ef1c hi\u1ec7n QTT TNCN n\u0103m 2014, c\u1ea5p MST NPT C\u1ee5c Thu\u1ebf \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chung t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 7850\/CT-TNCN ng\u00e0y 02\/03\/2015. TCTTN truy c\u1eadp website: hanoi.gdt.gov.vn\u2026 \u0111\u1ec3 tra c\u1ee9u t\u1ea1i m\u1ee5c \u201c Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u2013 h\u01b0\u1edbng d\u1eabn\u201d C\u00f4ng v\u0103n tr\u00ean.<\/span>
\n C\u1ee5c Thu\u1ebf l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m m\u1edbi khi th\u1ef1c hi\u1ec7n QTT TNCN n\u0103m 2014, c\u1ea5p MST NPT nh\u01b0 sau:<\/span><\/p>\n

Ph\u1ea7n I. Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf khi th\u1ef1c hi\u1ec7n QTT:<\/strong><\/span><\/p>\n

I. V\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n

B\u1ed5 sung kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng, 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 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

II. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014:<\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN 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, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp trong n\u0103m 2014 th\u00ec kh\u00f4ng ph\u1ea3i khai QTT TNCN.<\/span>
\n B\u1ed5 sung: tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n 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 thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n QTT 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 25\/DS-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 (b\u1ed1n m\u01b0\u01a1i l\u0103m) 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

2. B\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i QTT TNCN v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

C\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n C\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c TCTTN kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng QTT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

III. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/p>\n

N\u0103m 2014 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 3,6 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng.<\/span>
\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 111\/2013\/TT-BTC ng\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 2014, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p NPT ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p MST.<\/strong><\/span><\/p>\n

IV. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf:<\/span><\/p>\n

H\u1ed3 s\u01a1 khai QTT TNCN n\u0103m 2014 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; \u0111i\u1ec3m b.2, kho\u1ea3n 5 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/TT-BTC; Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

V. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf: <\/span><\/p>\n

S\u1eeda \u0111\u1ed5i n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i tr\u1edf l\u00ean quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf:<\/span>
\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 th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span>
\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, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 QTT t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n 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, c\u00e1 nh\u00e2n 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 QTT t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n 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, c\u00e1 nh\u00e2n 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 QTT 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

Ph\u1ea7n II: Th\u1ef1c hi\u1ec7n QTT TNCN n\u0103m 2014:<\/strong><\/span><\/p>\n

I. \u0110\u1ed1i v\u1edbi TCTTN do C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd thu:<\/strong><\/span>
\n I.1. \u0110\u1ed1i v\u1edbi TCTTN s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/span>
\n 1.1. C\u1eadp nh\u1eadt m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n.<\/span>
\n 1.2. C\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 khai QTT TNCN: truy c\u1eadp trang www.gdt.gov.vn ho\u1eb7c tncnonline.com.vn, t\u1ea3i ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 QTT TNCN ho\u1eb7c h\u1ed7 tr\u1ee3 k\u00ea khai HTKK, khai thu\u1ebf \u0111i\u1ec7n t\u1eed iHTKK, t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn, c\u00e0i \u0111\u1eb7t, s\u1eed d\u1ee5ng \u1ee8ng d\u1ee5ng.<\/span>
\n 1.3. Khai quy\u1ebft to\u00e1n thu\u1ebf: s\u1eed d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u1ea7n m\u1ec1m tr\u00ean, nh\u1eadp d\u1eef li\u1ec7u v\u00e0o c\u00e1c ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea tr\u01b0\u1edbc, d\u1eef li\u1ec7u t\u1eeb b\u1ea3ng k\u00ea t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n sang t\u1edd khai QTT; in t\u1edd khai QTT thu\u1ebf v\u00e0 c\u00e1c Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea k\u00e8m theo.<\/span>
\n H\u1ed3 s\u01a1 khai QTT TNCN n\u0103m 2014 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; \u0111i\u1ec3m b.2, kho\u1ea3n 5 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/TT-BTC; Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00f3 t\u1ea1i c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 khai QTT TNCN n\u00eau tr\u00ean.<\/span>
\n L\u01b0u \u00fd: TCTTN khai \u0111\u1ea7y \u0111\u1ee7 (100%) s\u1ed1 l\u01b0\u1ee3ng NPT \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb trong n\u0103m 2014 v\u00e0o Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-3\/BK-TNCN k\u00e8m theo h\u1ed3 s\u01a1 QTT TNCN \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf c\u1ea5p MST cho NPT. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 s\u1ed1 l\u01b0\u1ee3ng NPT l\u1edbn ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc MST NPT c\u00f3 th\u1ec3 g\u1eedi th\u00f4ng tin v\u1ec1 NPT tr\u01b0\u1edbc khi g\u1eedi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3 \u0111\u1ec3 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 g\u1eedi tr\u01b0\u1edbc th\u00f4ng tin v\u1ec1 NPT. Khi g\u1eedi h\u1ed3 s\u01a1 QTT n\u0103m 2014, t\u1ea1i Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-3\/BK-TNCN t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u1ea3i khai l\u1ea1i th\u00f4ng tin nh\u1eefng NPT \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p MST do g\u1eedi tr\u01b0\u1edbc m\u00e0 ch\u1ec9 khai th\u00f4ng tin c\u1ee7a nh\u1eefng NPT c\u00f2n l\u1ea1i \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb trong n\u0103m 2014 .<\/strong><\/span>
\n C\u00e1c t\u1edd khai b\u1ed5 sung, t\u1edd khai ch\u1eadm n\u1ed9p cho k\u1ef3 thu\u1ebf tr\u01b0\u1edbc n\u0103m 2014 k\u00ea khai theo m\u1eabu Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/span>
\n 1.4. K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ra file Excel \u0111\u1ec3 l\u01b0u t\u1ea1i TCTTN, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ra file XML \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf (CQT).<\/strong><\/span>
\n 1.5. G\u1eedi h\u1ed3 s\u01a1 QTT:<\/span>
\n TCTTN g\u1eedi h\u1ed3 s\u01a1 QTT g\u1ed3m: File d\u1eef li\u1ec7u <\/strong>QTT, h\u1ed3 s\u01a1 QTT b\u1ea3n gi\u1ea5y c\u00f3 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u.<\/strong><\/span>
\n 1.5.1. G\u1eedi file d\u1eef li\u1ec7u QTT \u0111\u1ebfn CQT:<\/span>
\n C\u00e1c TCTTN g\u1eedi theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span>
\n Truy c\u1eadp trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed: tncnonlie.com.vn s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng g\u1eedi d\u1eef li\u1ec7u \u0111\u1ec3 g\u1eedi file d\u1eef li\u1ec7u Ho\u1eb7c file d\u1eef li\u1ec7u ghi v\u00e0o USB g\u1eedi tr\u1ef1c ti\u1ebfp t\u1ea1i B\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda C\u1ee5c Thu\u1ebf, \u0111\u1ecba ch\u1ec9 G23 – G24 Th\u00e0nh C\u00f4ng, Ba \u0110\u00ecnh, H\u00e0 N\u1ed9i Ho\u1eb7c file d\u1eef li\u1ec7u ghi v\u00e0o USB g\u1eedi C\u1ee5c Thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n, \u0111\u1ecba ch\u1ec9: 187 Gi\u1ea3ng v\u00f5, \u0110\u1ed1ng \u0110a, H\u00e0 N\u1ed9i.<\/span>
\n L\u01b0u \u00fd: ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t h\u00ecnh th\u1ee9c g\u1eedi file d\u1eef li\u1ec7u cho c\u00e1c t\u1edd khai QTT cho m\u1ed9t l\u1ea7n g\u1eedi.<\/span>
\n 1.5.2. G\u1eedi h\u1ed3 s\u01a1 QTT b\u1ea3n gi\u1ea5y \u0111\u1ebfn CQT:<\/span>
\n N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ee5c Thu\u1ebf, \u0111\u1ecba ch\u1ec9 G23 – G24 Th\u00e0nh C\u00f4ng, Ba \u0110\u00ecnh, H\u00e0 N\u1ed9i ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n, \u0111\u1ecba ch\u1ec9: 187 Gi\u1ea3ng v\u00f5, \u0110\u1ed1ng \u0110a, H\u00e0 N\u1ed9i.<\/span>
\n \u0110\u1ed1i v\u1edbi TCTTN g\u1eedi h\u1ed3 s\u01a1 QTT g\u1ed3m file d\u1eef li\u1ec7u v\u00e0 b\u1ea3n gi\u1ea5y, ph\u1ea3i \u0111\u00f3ng trang b\u00eca t\u1ec7p v\u00e0o h\u1ed3 s\u01a1 b\u1ea3n gi\u1ea5y. file d\u1eef li\u1ec7u ph\u1ea3i g\u1eedi \u0111\u1ebfn tr\u01b0\u1edbc ho\u1eb7c \u0111\u1ed3ng th\u1eddi v\u1edbi b\u1ea3n gi\u1ea5y.<\/strong><\/span>
\n 1.6. Theo d\u00f5i k\u1ebft qu\u1ea3 g\u1eedi file d\u1eef li\u1ec7u: truy c\u1eadp v\u00e0o trang tncnonlie.com.vn \u0111\u1ec3 theo d\u00f5i k\u1ebft qu\u1ea3 g\u1eedi t\u1ec7p d\u1eef li\u1ec7u.<\/span>
\n 1.7. \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u QTT: khi c\u00f3 sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a CQT.<\/span>
\n * \u0110\u1ed1i v\u1edbi TCTTN \u0111ang th\u1ef1c hi\u1ec7n khai thu\u1ebf qua m\u1ea1ng internet (khai thu\u1ebf \u0111i\u1ec7n t\u1eed):<\/strong><\/span>
\n S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u00ea khai \u0111i\u1ec7n t\u1eed (iHTKK), th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc nh\u01b0 tr\u00ean, khi g\u1eedi file d\u1eef li\u1ec7u truy c\u1eadp v\u00e0o trang: www.kekhaithue.gov.vn \u0111\u1ec3 g\u1eedi.<\/span>
\n \u0110\u1ed1i v\u1edbi TCTTN khai thu\u1ebf \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 TVAN<\/strong> th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc nh\u01b0 tr\u00ean th\u00f4ng qua c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 g\u1eedi file d\u1eef li\u1ec7u.<\/span>
\n TCTTN khai thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 QTT b\u1ea3n gi\u1ea5y<\/strong>, \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 nh\u1eadn t\u1eeb trang k\u00ea khai qua m\u1ea1ng http:\/\/nhantokhai.gdt.gov.vn th\u00ec k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c tr\u1ea3 v\u1ec1 trang k\u00ea khai qua m\u1ea1ng.<\/span>
\n Theo d\u00f5i k\u1ebft qu\u1ea3 g\u1eedi file d\u1eef li\u1ec7u t\u1ea1i http:\/\/nhantokhai.gdt.gov.vn<\/span><\/p>\n

I.2. TCTTN quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

Th\u00f4ng b\u00e1o cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 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 \u1ee7y quy\u1ec1n cho TCTTN \u0111\u1ec3 c\u00e1 nh\u00e2n l\u1eadp u\u1ef7 quy\u1ec1n QTT thay m\u1eabu 04-2\/TNCN.<\/span><\/p>\n

I.3. TCTTN cung c\u1ea5p th\u00f4ng tin h\u1ed7 tr\u1ee3 c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n t\u1ef1 QTT tr\u1ef1c ti\u1ebfp v\u1edbi CQT.<\/span><\/p>\n

II. C\u00e1 nh\u00e2n thu\u1ed9c TCTTN th\u1ef1c hi\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

TCTTN th\u00f4ng b\u00e1o v\u00e0 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 TCTTN quy\u1ebft to\u00e1n thay th\u00ec th\u1ef1c hi\u1ec7n QTT tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 TCTTN.<\/span><\/p>\n

Ph\u1ea7n III: C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/strong><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi v\u1edbi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014, CQT c\u1ea5p MST NPT th\u00f4ng qua TCTTN<\/strong>. \u0110\u00e2y v\u1eeba l\u00e0 tr\u00e1ch nhi\u1ec7m v\u1eeba l\u00e0 quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT).<\/span><\/p>\n

I. Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p MST NPT:<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh NNT \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh NPT NNT ph\u1ea3i c\u00f3 MST v\u00e0 NPT c\u0169ng ph\u1ea3i c\u00f3 MST. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i n\u1ed9p \u0111\u0103ng k\u00fd NPT v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT cho TCTTN, h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i TCTTN.<\/span>
\n TCTTN c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd NPT, \u0111\u1ec3 c\u01a1 quan Thu\u1ebf c\u1ea5p MST cho NPT.<\/span><\/p>\n

II. N\u1ed9i dung v\u00e0 c\u00e1c b\u01b0\u1edbc thu th\u1eadp th\u00f4ng tin v\u00e0 c\u1ea5p m\u00e3 NPT<\/strong><\/span><\/p>\n

B\u01b0\u1edbc 1: Thu th\u1eadp th\u00f4ng tin NPT<\/strong><\/span>
\n C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 ch\u1ee9ng minh NPT ho\u1eb7c th\u00f4ng tin tr\u00ean m\u1eabu 16\/\u0110K-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, TCTTN thu th\u1eadp th\u00f4ng tin c\u1ee7a NPT khai v\u00e0o Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN. Tr\u01b0\u1eddng h\u1ee3p NPT kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN, TCTTN h\u01b0\u1edbng d\u1eabn NNT b\u1ed5 sung c\u00e1c th\u00f4ng tin c\u00f2n thi\u1ebfu \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 c\u1ea5p MST cho NPT.<\/span>
\n B\u01b0\u1edbc 2: Nh\u1eadp th\u00f4ng tin NPT<\/strong><\/span>
\n 1.Tr\u01b0\u1eddng h\u1ee3p TCTTN d\u00f9ng m\u1ed9t trong c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai (QT TNCN, HTKK, iHTKK) th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n a) C\u00e0i \u0111\u1eb7t \u1ee9ng d\u1ee5ng:<\/span>
\n – TCTTN truy c\u1eadp trang web: http:\/\/www.gdt.gov.vn, ho\u1eb7c http:\/\/www.tncnonline.com.vn \u0111\u1ec3 t\u1ea3i \u1ee8ng d\u1ee5ng (QTT TNCN, HTKK, iHTKK) v\u00e0 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u00e0i \u0111\u1eb7t, s\u1eed d\u1ee5ng \u1ee8ng d\u1ee5ng.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c c\u00e0i \u0111\u1eb7t, s\u1eed d\u1ee5ng \u1ee8ng d\u1ee5ng, TCTTN li\u00ean h\u1ec7 v\u1edbi Ph\u00f2ng Tin h\u1ecdc, Ph\u00f2ng Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 ho\u1eb7c c\u00e1c Ph\u00f2ng Ki\u1ec3m tra thu\u1ebf, Ph\u00f2ng Thu\u1ebf TNCN \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/span>
\n b) Nh\u1eadp th\u00f4ng tin NPT<\/span>
\n – Nh\u1eadp th\u00f4ng tin theo quy \u0111\u1ecbnh v\u1ec1 NPT:<\/span>
\n + TCTTN th\u1ef1c hi\u1ec7n khai \u0111\u1ea7y \u0111\u1ee7 (100%) s\u1ed1 l\u01b0\u1ee3ng NPT \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb trong n\u0103m 2014 v\u00e0o Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN.<\/strong><\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p TCTTN c\u00f3 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p MST NPT tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 QTT TNCN n\u0103m 2014<\/strong>, n\u1ebfu \u0111\u00e3 khai th\u00f4ng tin NPT v\u00e0o Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN th\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng \u201cT\u1ea3i d\u1eef li\u1ec7u t\u1eeb B\u1ea3ng k\u00ea 05-3\/BK-TNCN tr\u00ean t\u1edd khai 05\/KK-TNCN\u201d t\u1ea1i m\u00e0n h\u00ecnh ch\u1ee9c n\u0103ng 16\/TH<\/strong> \u0111\u1ec3 l\u1ea5y d\u1eef li\u1ec7u g\u1eedi \u0111\u1ebfn CQT \u0111\u1ed1i v\u1edbi nh\u1eefng NPT \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin; n\u1ebfu ch\u01b0a khai th\u00f4ng tin NPT v\u00e0o Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN th\u00ec c\u00f3 th\u1ec3 g\u1eedi th\u00f4ng tin v\u1ec1 NPT \u0111\u1ebfn CQT theo B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd NPT gi\u1ea3m tr\u1eeb gia c\u1ea3nh (m\u1eabu 16\/TH) \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi c\u00e1c \u1ee9ng d\u1ee5ng HTKK, \u1ee9ng d\u1ee5ng iHTKK v\u00e0 ph\u1ea7n m\u1ec1m QTT TNCN c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf cung c\u1ea5p n\u0103m 2015.<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p TCTTN \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p MST cho NPT theo h\u00ecnh th\u1ee9c g\u1eedi tr\u01b0\u1edbc th\u00f4ng tin (kh\u00f4ng g\u1eedi c\u00f9ng h\u1ed3 s\u01a1 QTT TNCN n\u0103m 2014) th\u00ec khi g\u1eedi h\u1ed3 s\u01a1 QTT TNCN n\u0103m 2014, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khai \u0111\u1ea7y \u0111\u1ee7 (100%) s\u1ed1 l\u01b0\u1ee3ng NPT \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb trong n\u0103m, TCTTN kh\u00f4ng ph\u1ea3i khai l\u1ea1i th\u00f4ng tin v\u00e0o Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p MST do g\u1eedi tr\u01b0\u1edbc m\u00e0 ch\u1ec9 khai th\u00f4ng tin c\u1ee7a nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p MST.<\/strong><\/span>
\n – Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c nh\u1eadp li\u1ec7u, TCTTN th\u1ef1c hi\u1ec7n in, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1eabu 16\/TH<\/strong> ho\u1eb7c b\u1ed9 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN 05\/KK-TNCN g\u1eedi \u0111\u1ebfn CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/strong><\/span>
\n + \u0110\u1ed1i v\u1edbi c\u00e1c TCTTN s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK, QTT TNCN s\u1ebd in ra h\u1ed3 s\u01a1 gi\u1ea5y theo quy \u0111\u1ecbnh v\u00e0 k\u00fd, \u0111\u00f3ng d\u1ea5u.<\/strong><\/span>
\n + \u0110\u1ed1i v\u1edbi c\u00e1c TCTTN n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed qua iHTKK: kh\u00f4ng c\u1ea7n in h\u1ed3 s\u01a1.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p TCTTN kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 k\u00ea khai s\u1ebd th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n – TCTTN t\u1ea3i m\u1eabu t\u1edd khai QTT TNCN 05\/KK-TNCN v\u00e0 m\u1eabu ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea th\u00f4ng tin NPT gi\u1ea3m tr\u1eeb gia c\u1ea3nh (05-3\/BK-TNCN) t\u1ea1i trang \u0111i\u1ec7n t\u1eed http:\/\/www.gdt.gov.vn \u0111\u1ec3 in m\u1eabu bi\u1ec3u k\u00ea khai.<\/span>
\n – TCTTN k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean m\u1eabu bi\u1ec3u theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a CQT ban h\u00e0nh.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/span><\/p>\n

– Trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n\/s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c th\u00f4ng tin tr\u00ean gi\u1ea5y khai sinh c\u1ee7a m\u1ed9t s\u1ed1 NPT c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00f9ng nhau v\u00e0 b\u1ecb \u1ee8ng d\u1ee5ng t\u1eeb ch\u1ed1i cho nh\u1eadp, th\u00ec TCTTN c\u1ea7n li\u00ean h\u1ec7 v\u1edbi NNT \u0111\u1ec3 ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ngay.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin NPT ch\u1ec9 c\u00f3 n\u0103m sinh nh\u01b0ng kh\u00f4ng c\u00f3 ng\u00e0y, th\u00e1ng th\u00ec l\u1ea5y ng\u00e0y 01 th\u00e1ng 01 nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau \u201cNg\u00e0y sinh\u201d ( 01\/01\/n\u0103m sinh) c\u1ee7a \u1ee8ng d\u1ee5ng.<\/span>
\n – NPT \u0111\u00e3 c\u00f3 MST th\u00ec nh\u1eadp c\u1ed9t MST, NPT t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean th\u00ec nh\u1eadp c\u1ed9t ch\u1ee9ng minh nh\u00e2n d\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i nh\u1eadp h\u1ed9 chi\u1ebfu) , NPT ch\u01b0a c\u00f3 MST ho\u1eb7c d\u01b0\u1edbi tu\u1ed5i tr\u00ean th\u00ec nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean gi\u1ea5y khai sinh<\/span>
\n – Ch\u1ec9 ti\u00eau qu\u1ed1c t\u1ecbch ng\u01b0\u1eddi Vi\u00eat Nam m\u1eb7c \u0111\u1ecbnh l\u00e0 \u201cVi\u1ec7t Nam\u201d, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ch\u1ecdn \u201cKh\u00e1c\u201d, ch\u1ec9 ti\u00eau qu\u1ed1c gia nh\u1eadp t\u01b0\u01a1ng t\u1ef1<\/span><\/p>\n

B\u01b0\u1edbc 3: G\u1eedi th\u00f4ng tin NPT \u0111\u1ebfn CQT:<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1c TCTTN s\u1eed d\u1ee5ng \u1ee8ng d\u1ee5ng:<\/span>
\n Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c thu th\u1eadp th\u00f4ng tin NPT, TCTTN th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span>
\n G\u1eedi file d\u1eef li\u1ec7u v\u00e0 h\u1ed3 s\u01a1 gi\u1ea5y \u0111\u1ebfn CQT: C\u00f3 3 h\u00ecnh th\u1ee9c g\u1eedi<\/span>
\n – TCTTN khai thu\u1ebf \u0111i\u1ec7n t\u1eed: g\u1eedi file d\u1eef li\u1ec7u l\u00ean website: www.kekhaithue.gov.vn (kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y do \u0111\u00e3 s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 n\u00ean \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd khi g\u1eedi t\u1edd khai )<\/span>
\n ` – \u0110\u1ed1i v\u1edbi c\u00e1c TCTTN ch\u01b0a th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span>
\n + K\u1ebft xu\u1ea5t file d\u1eef li\u1ec7u g\u1eedi l\u00ean trang: tncnonline.com.vn, g\u1eedi b\u1ea3n gi\u1ea5y \u0111\u1ebfn \u201cB\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda\u201d C\u1ee5c Thu\u1ebf nh\u01b0 g\u1eedi h\u1ed3 s\u01a1 QTT TNCN.<\/span>
\n + ho\u1eb7c g\u1eedi tr\u1ef1c ti\u1ebfp c\u1ea3 b\u1ea3n gi\u1ea5y v\u00e0 file d\u1eef li\u1ec7u (USB) t\u1ea1i \u201c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda\u201d C\u1ee5c Thu\u1ebf nh\u01b0 g\u1eedi h\u1ed3 s\u01a1 QTT TNCN<\/span>
\n C\u00e1ch th\u1ee9c g\u1eedi file d\u1eef li\u1ec7u qua \u0111\u01b0\u1eddng internet th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n + Truy c\u1eadp v\u00e0o Website: http:\/\/www.tncnonline.com.vn<\/span>
\n + Nh\u1eadp c\u00e1c th\u00f4ng tin y\u00eau c\u1ea7u nh\u01b0: MST c\u1ee7a TCTTN, s\u1ed1 Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh, ….<\/span>
\n + G\u1eedi file d\u1eef li\u1ec7u l\u00ean Website.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/span><\/p>\n

TCTTN k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u file Excel \u0111\u1ec3 l\u01b0u tai TCTTN, k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u file XML \u0111\u1ec3 g\u1eedi CQT.<\/span>
\n \u0110\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh chuy\u1ec3n d\u1eef li\u1ec7u t\u1edbi CQT, USB ch\u1ec9 ch\u1ee9a c\u00e1c file d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c k\u1ebft xu\u1ea5t t\u1eeb \u1ee8ng d\u1ee5ng.<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1c TCTTN kh\u00f4ng s\u1eed d\u1ee5ng \u1ee8ng d\u1ee5ng:<\/span>
\n Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c thu th\u1eadp th\u00f4ng tin NPT, TCTTN ti\u1ebfn h\u00e0nh g\u1eedi h\u1ed3 s\u01a1 gi\u1ea5y \u0111\u1ebfn CQT nh\u01b0 g\u1eedi h\u1ed3 s\u01a1 QTT TNCN.<\/span><\/p>\n

B\u01b0\u1edbc 4: Nh\u1eadn k\u1ebft qu\u1ea3 c\u1ea5p MST cho NPT<\/strong><\/span><\/p>\n

CQT s\u1ebd tr\u1ea3 k\u1ebft qu\u1ea3 c\u1ea5p MST NPT cho TCCT d\u01b0\u1edbi d\u1ea1ng Ph\u1ee5 l\u1ee5c excel t\u1ea1i n\u01a1i m\u00e0 TCTTN g\u1eedi file d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh (http:\/\/tncnonline,com.vn ho\u1eb7c http:\/\/nhantokhai.gdt.gov.vn) v\u1edbi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 k\u00e8m theo th\u00f4ng tin MST NPT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ea5p th\u00e0nh c\u00f4ng v\u00e0 m\u00f4 t\u1ea3 chi ti\u1ebft l\u1ed7i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ea5p m\u00e3 kh\u00f4ng th\u00e0nh c\u00f4ng.<\/span><\/p>\n

B\u01b0\u1edbc 5: \u0110i\u1ec1u ch\u1ec9nh th\u00f4ng tin k\u00ea khai sai<\/strong><\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ph\u1ea3n h\u1ed3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb CQT, tr\u01b0\u1eddng h\u1ee3p c\u1ea5p MST kh\u00f4ng th\u00e0nh c\u00f4ng TCTTN y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ed5 sung th\u00f4ng tin v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/span>
\n + L\u1ed7i do th\u00f4ng tin k\u00ea khai sai: TCTTN k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung th\u00f4ng tin.<\/span>
\n ++ Thi\u1ebfu th\u00f4ng tin b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u0103ng k\u00fd NPT<\/span>
\n ++ Th\u00f4ng tin v\u1ec1 \u0111\u1ecba b\u00e0n ph\u01b0\u1eddng\/x\u00e3, qu\u1eadn\/huy\u1ec7n\/, t\u1ec9nh\/th\u00e0nh ph\u1ed1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi hi\u1ec7n h\u00e0nh.<\/span>
\n ++ Th\u00f4ng tin v\u1ec1 MST c\u1ee7a c\u01a1 quan chi tr\u1ea3, MST NPT kh\u00f4ng h\u1ee3p l\u1ec7.<\/span>
\n + L\u1ed7i tr\u00f9ng th\u00f4ng tin CMND\/gi\u1ea5y khai sinh c\u1ee7a NPT: TCTTN th\u00f4ng b\u00e1o v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin CMND\/ Gi\u1ea5y khai sinh nh\u01b0 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00f9ng CMND tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 khai n\u1ed9p l\u1ea1i v\u1edbi CQT (g\u1ed3m danh s\u00e1ch tr\u00f9ng v\u00e0 ph\u00f4 t\u00f4 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c gi\u1ea5y khai sinh).<\/span>
\n + Tr\u00f9ng th\u1eddi gian gi\u1ea3m tr\u1eeb NPT: TCTTN h\u01b0\u1edbng d\u1eabn NNT th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd k\u1ebft th\u00fac gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a l\u1ea7n \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian gi\u1ea3m tr\u1eeb c\u1ee7a l\u1ea7n \u0111\u0103ng k\u00fd hi\u1ec7n t\u1ea1i.<\/span>
\n – TCTTN th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo nguy\u00ean t\u1eafc sau:<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin\/b\u1ed5 sung th\u00eam m\u1edbi NPT m\u00e0 kh\u00f4ng l\u00e0m sai s\u00f3t d\u1eef li\u1ec7u \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai 05\/KK-TNCN v\u00e0 c\u00e1c Ph\u1ee5 l\u1ee5c kh\u00e1c k\u00e8m theo t\u1edd khai QTT th\u00ec TCTTN ch\u1ec9 c\u1ea7n khai B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb NPT m\u1eabu 16\/TH cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thay \u0111\u1ed5i\/b\u1ed5 sung NPT.<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin\/b\u1ed5 sung th\u00eam m\u1edbi NPT c\u00f3 l\u00e0m sai s\u00f3t d\u1eef li\u1ec7u \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai 05\/KK-TNCN v\u00e0 c\u00e1c Ph\u1ee5 l\u1ee5c kh\u00e1c k\u00e8m theo t\u1edd khai th\u00ec TCTTN th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 sau:<\/span>
\n + Khai b\u1ed5 sung t\u1edd khai QTT 05\/KK-TNCN k\u00e8m theo c\u00e1c Ph\u1ee5 l\u1ee5c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh (tr\u1eeb Ph\u1ee5 l\u1ee5c 05-3\/BK-TNCN).<\/span>
\n + Khai th\u00f4ng tin thay \u0111\u1ed5i\/b\u1ed5 sung v\u1ec1 NPT v\u00e0o B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb NPT m\u1eabu 16\/TH .<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 NPT:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c th\u00f4ng tin v\u1ec1 NNT \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ed1i quan h\u1ec7 v\u1edbi NNT, th\u1eddi gian gi\u1ea3m tr\u1eeb t\u1eeb th\u00e1ng, \u0111\u1ebfn th\u00e1ng th\u00ec TCTTN s\u1eed d\u1ee5ng m\u1eabu 16\/TH \u0111\u1ec3 k\u00ea khai.<\/span>
\n – \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u1ea5p MST (bao g\u1ed3m CMND v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean gi\u1ea5y khai sinh) th\u00ec TCTTN s\u1ebd t\u1eadp h\u1ee3p m\u1eabu 16\/\u0110K-TNCN c\u1ee7a c\u00e1 nh\u00e2n n\u1ed9p cho CQT (khi \u0111\u00f3 CQT th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a t\u1eebng NPT tr\u00ean \u1ee9ng d\u1ee5ng PIT\/TMS).<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong> \u0110\u1ed1i v\u1edbi nh\u1eefng NPT ph\u00e1t sinh m\u1edbi t\u1eeb ng\u00e0y 01\/01\/2015 tr\u1edf \u0111i<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng NPT ph\u00e1t sinh m\u1edbi t\u1eeb ng\u00e0y 01\/01\/2015 tr\u1edf \u0111i TCTTN s\u1eed d\u1ee5ng m\u1eabu 16\/TH \u0111\u1ec3 k\u00ea khai, tuy nhi\u00ean s\u1ebd th\u1ef1c hi\u1ec7n sau th\u1eddi h\u1ea1n QTT TNCN n\u0103m 2014.<\/span>
\n \u0110\u1ec1 ngh\u1ecb c\u00e1c TCTTN, c\u00e1 nh\u00e2n s\u1edbm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf tr\u00e1nh n\u1ed9p h\u1ed3 s\u01a1 d\u1ed3n v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf (31\/03\/2015) l\u00e0 th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf 2014). Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c TCTTN, c\u00e1 nh\u00e2n truy c\u1eadp trang: www.gdt.gov.vn ho\u1eb7c tncnonlie.com.vn ho\u1eb7c hanoi.gdt.gov.vn tra c\u1ee9u c\u00e1c v\u0103n b\u1ea3n, t\u1ea3i c\u00e1c ph\u1ea7n m\u1ec1m, t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u00e0i \u0111\u1eb7t, s\u1eed d\u1ee5ng. N\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc li\u00ean h\u1ec7 v\u1edbi C\u1ee5c Thu\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p.\/.<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u01afU \u00dd B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n. _____________________________________________ 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. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo quy..<\/p>\n","protected":false},"author":7,"featured_media":3852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[400],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3786"}],"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=3786"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3786\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3852"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3786"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}