{"id":2036,"date":"2023-03-10T11:11:43","date_gmt":"2023-03-10T04:11:43","guid":{"rendered":"http:\/\/www.metajobs.co\/vi\/?p=2036"},"modified":"2023-03-10T11:17:58","modified_gmt":"2023-03-10T04:17:58","slug":"4-dieu-can-luu-y-khi-quyet-toan-thue-tncn-2023","status":"publish","type":"post","link":"https:\/\/www.metajobs.co\/vi\/4-dieu-can-luu-y-khi-quyet-toan-thue-tncn-2023\/","title":{"rendered":"4 \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNCN 2023"},"content":{"rendered":"\n<p>Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5ng k\u1ebft, th\u1ed1ng k\u00ea l\u1ea1i t\u1ea5t c\u1ea3 thu nh\u1eadp v\u00e0 sau \u0111\u00f3 t\u00ednh to\u00e1n kho\u1ea3n ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh h\u1ebft s\u1ee9c \u0111au \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft nh\u1eefng ng\u01b0\u1eddi \u0111i l\u00e0m. Sau \u0111\u00e2y, \u0111\u1ec3 gi\u00fap c\u00e1c b\u1ea1n g\u1ee1 r\u1ed1i, Metajobs mang \u0111\u1ebfn c\u00e1c b\u1ea1n 4 v\u1ea5n \u0111\u1ec1 m\u00e0 ai c\u0169ng c\u1ea7n ph\u1ea3i l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2023<strong>\u00a0<\/strong><\/p>\n\n\n\n<p><strong>\u0110\u1ed1i t\u01b0\u1ee3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<p>C\u0103n c\u1ee9 t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n\n\n\n<p>(1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/p>\n\n\n\n<p>(2) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng quy\u1ebft to\u00e1n th\u00f4ng qua \u1ee7y quy\u1ec1n<\/p>\n\n\n\n<p>(3) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img src=\"https:\/\/lh5.googleusercontent.com\/vfP_YeLIQFctOsu4zXXvNfuDpWcEUEBtWoHYJGIO581wTpooAJzXEx-xl6B0PFMpnpdXL3uWD08F2gBfDk4VzCp3mCi2FJIPlRUxpv57vql0ZxJqWFuD62au0xvzAQMPLQzGnthZIT0CiLFmuXTveRs\" alt=\"\"\/><\/figure>\n\n\n\n<p>Thu\u1ebf TNCN l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m do \u0111\u00f3 \u00e1p d\u1ee5ng theo kho\u1ea3n 2 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng l\u00e0 cu\u1ed1i ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch (t\u1ee9c 30\/3 h\u1eb1ng n\u0103m).<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp \u0111\u00f3ng thu\u1ebf TNCN th\u00ec th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 cu\u1ed1i th\u00e1ng 4 d\u01b0\u01a1ng l\u1ecbch h\u1eb1ng n\u0103m. Tuy nhi\u00ean trong n\u0103m 2023 s\u1eafp t\u1edbi \u0111\u00e2y, l\u1ecbch ngh\u1ec9 d\u1ecbp gi\u1ed7 T\u1ed5 H\u00f9ng V\u01b0\u01a1ng, l\u1ec5 30\/4 v\u00e0 1\/5 k\u00e9o d\u00e0i trong 05 ng\u00e0y li\u00ean t\u1ee5c, t\u1eeb ng\u00e0y 29\/4 \u0111\u1ebfn h\u1ebft 3\/5. Do \u0111\u00f3 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m 2023 cho nh\u1eefng ng\u01b0\u1eddi n\u00e0y l\u00e0<strong> 05\/4\/2023<\/strong>.<\/p>\n\n\n\n<p><strong>Hai tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/p>\n\n\n\n<ul><li>C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 tr\u00ean th\u1ef1c t\u1ebf v\u1eabn \u0111ang l\u00e0m vi\u1ec7c \u1edf \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m b\u00ean tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf, (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng). (Kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP)<\/li><li>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 nh\u01b0ng ch\u01b0a khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/li><\/ul>\n\n\n\n<ol start=\"4\"><li><strong>N\u0103m tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/li><\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img src=\"https:\/\/lh5.googleusercontent.com\/HibZVo_3vNo9C5HASKeYSPMoDrO9f8KENVR7IPcz-g39iy9HiE0Bu4HPVTz37EJMnnGWkkWKuSXHRmzmLkQ4wYfLp6RsPdv0RO3zh_Ir6lCAGI6ogo-nOmJRhJ-dx8xo22EBKp50oyEcTGFcnbBVTOU\" alt=\"\"\/><\/figure><\/div>\n\n\n<p>Theo \u0111i\u1ec3m d.3 kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n\n\n\n<p>(1) C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.&nbsp;<\/p>\n\n\n\n<p>(2) C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo<\/p>\n\n\n\n<p>(3)&nbsp; 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 \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 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10%<\/p>\n\n\n\n<p>(4) C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 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 mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y<\/p>\n\n\n\n<p>(5) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u0103m kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1ecdn n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n\n\n\n<p>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp<\/p>\n\n\n\n<p><a href=\"http:\/\/www.metajobs.co\/huong-dan-quyet-toan-thue-tncn-online-2023\/\" data-type=\"URL\" data-id=\"http:\/\/www.metajobs.co\/huong-dan-quyet-toan-thue-tncn-online-2023\/\">Xem th\u00eam: H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN 2023<\/a><\/p>\n\n\n\n<p>\u0110\u1eebng qu\u00ean, <strong>Follow<\/strong><a href=\"https:\/\/www.facebook.com\/metajobsvn\"><strong> Fanpage<\/strong><\/a><strong> c\u1ee7a Metajobs ngay \u0111\u1ec3 kh\u00f4ng b\u1ecf l\u1ee1 nhi\u1ec1u v\u1ecb tr\u00ed tuy\u1ec3n d\u1ee5ng c\u0169ng nh\u01b0 tin t\u1ee9c v\u1ec1 ng\u00e0nh ngh\u1ec1 c\u1ee7a b\u1ea1n ngay<\/strong>!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5ng k\u1ebft, th\u1ed1ng k\u00ea l\u1ea1i t\u1ea5t c\u1ea3 thu nh\u1eadp v\u00e0 sau \u0111\u00f3 t\u00ednh to\u00e1n kho\u1ea3n ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh h\u1ebft s\u1ee9c \u0111au \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft nh\u1eefng ng\u01b0\u1eddi \u0111i l\u00e0m. Sau \u0111\u00e2y, \u0111\u1ec3 gi\u00fap c\u00e1c b\u1ea1n g\u1ee1 r\u1ed1i, Metajobs mang \u0111\u1ebfn c\u00e1c b\u1ea1n 4 [&hellip;]<\/p>\n","protected":false},"author":47,"featured_media":2037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/posts\/2036"}],"collection":[{"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/comments?post=2036"}],"version-history":[{"count":2,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/posts\/2036\/revisions"}],"predecessor-version":[{"id":2041,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/posts\/2036\/revisions\/2041"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/media\/2037"}],"wp:attachment":[{"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/media?parent=2036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/categories?post=2036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.metajobs.co\/vi\/wp-json\/wp\/v2\/tags?post=2036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}