{"id":8571,"date":"2015-08-13T07:16:40","date_gmt":"2015-08-13T07:16:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8571"},"modified":"2015-08-24T01:49:17","modified_gmt":"2015-08-24T01:49:17","slug":"huong-dan-quyet-toan-thue-tncn-doi-voi-ca-nhan-co-thu-nhap-trong-khu-kinh-te","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8571","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp trong khu kinh t\u1ebf"},"content":{"rendered":"

\"<\/strong><\/span><\/h2>\n

C\u00e1 nh\u00e2n khi l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf th\u00ec thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c mi\u1ec5n gi\u1ea3m ra sao? K\u1ebf to\u00e1n Centax<\/a><\/strong> m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

1. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp trong khu kinh t\u1ebf<\/strong><\/span><\/h2>\n

T\u1ea1i Th\u00f4ng t\u01b0 128\/2014\/TT-BTC<\/a><\/strong> B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu kinh th\u1ebf. Theo \u0111\u00f3, n\u1ebfu c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u00ednh thu\u1ebf, m\u00e0 trong t\u1ed5ng thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, s\u1ea3n xu\u1ea5t kinh doanh trong khu kinh t\u1ebf th\u00ec thu\u1ebf thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 ph\u00e1t sinh trong khu kinh t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 50%.<\/span><\/p>\n

\"<\/p>\n

Trong \u0111\u00f3: T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p (n\u00eau tr\u00ean) l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

2. C\u00e1ch k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp trong khu kinh t\u1ebf<\/strong><\/span><\/h2>\n

2.1. V\u00ed d\u1ee5 <\/strong><\/span>\u00a0<\/strong><\/span><\/p>\n

\u00d4ng A l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf trong n\u0103m 2014 l\u00e0 240.000.000\u0111, \u00d4ng A kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

Sau khi tr\u1eeb \u0111i gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n, T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u00d4ng A n\u0103m 2014 = 240.000.000 \u2013 108.000.000 = 132.000.000\u0111<\/span><\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf = 15%*132.000.000 \u2013 750.000 *12= 10.800.000<\/span><\/p>\n

Trong \u0111\u00f3 (15% *11.000.000 -750.000) s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p trong 1 th\u00e1ng<\/span><\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m = 10.800.000 * 50% = 5.400.000\u0111<\/span><\/p>\n

Thu\u1ebf TNCN \u00d4ng A ph\u1ea3i n\u1ed9p trong n\u0103m 2014 : 10.800.000 \u2013 5.400.000 = 5.400.000<\/span><\/p>\n

2.2. H\u01b0\u1edbng d\u1eabn k\u00ea khai<\/strong><\/span><\/p>\n

Tr\u01b0\u1edbc ti\u00ean, c\u00e1c b\u1ea1n ph\u1ea3i c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t ( hi\u1ec7n t\u1ea1i l\u00e0 HTKK 3.3.2) \u0111\u1ec3 ti\u1ebfn h\u00e0nh k\u00ea khai tr\u00ean \u0111\u00f3.<\/span><\/p>\n

B\u01b0\u1edbc 1<\/strong>: C\u00e1c b\u1ea1n nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u0103ng nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m:<\/span><\/p>\n

\"<\/p>\n

B\u01b0\u1edbc 2:<\/strong> Sau khi v\u00e0o ph\u1ea7n m\u1ec1m, click v\u00e0o m\u1ee5c \u201cH\u1ec7 th\u1ed1ng\u201d \u0111\u1ec3 nh\u1eadp h\u1ebft c\u00e1c th\u00f4ng tin c\u1ee7a NNT => b\u1ea5m \u201cGhi\u201d<\/span><\/p>\n

B\u01b0\u1edbc 3: <\/strong>Ch\u1ecdn Quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n

Ch\u1ecdn \u201c t\u1edd khai 09\/KK-TNCN <\/a><\/strong>\u201d \u1ea4n \u201c \u0110\u1ed3ng \u00fd<\/strong>\u201d \u0111\u1ec3 truy c\u1eadp v\u00e0o m\u00e0n h\u00ecnh l\u00e0m vi\u1ec7c, ch\u1ecdn ph\u1ee5 l\u1ee5c \u201c 09-1PL-TNCN\u201d h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb<\/span><\/p>\n

\"<\/p>\n

B\u01b0\u1edbc 4<\/strong>: Ti\u1ebfn h\u00e0nh nh\u1eadp c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng v\u00e0 ph\u1ee5 l\u1ee5c<\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><\/span><\/p>\n

B\u01b0\u1edbc 5<\/strong>: H\u1ec7 th\u1ed1ng t\u1ef1 c\u1eadp nh\u1eadt v\u00e0 hi\u1ec3n th\u1ecb s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u1eabu 09\/KK-TNCN nh\u01b0 sau:<\/span><\/p>\n

\"<\/p>\n

Nh\u01b0 v\u1eady, trong k\u1ef3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 5.400.000 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf TNCN<\/span><\/p>\n

Xem th\u00eam:\u00a0<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp trong khu kinh t\u1ebf. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":10165,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1027],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8571"}],"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=8571"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8571\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10165"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8571"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}