{"id":3797,"date":"2020-08-13T01:55:36","date_gmt":"2020-08-12T18:55:36","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3797"},"modified":"2026-04-22T14:25:36","modified_gmt":"2026-04-22T07:25:36","slug":"tinh-luong-bao-hiem-thue-thu-nhap-ca-nhan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tinh-luong-bao-hiem-thue-thu-nhap-ca-nhan\/","title":{"rendered":"T\u00ednh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/5IMaKuXgCTQ?si=Hp7NwcC8O-6BVz1M\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><\/strong><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p data-start=\"343\" data-end=\"479\">B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb <strong data-start=\"374\" data-end=\"439\">c\u00e1ch t\u00ednh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1n b\u1ed9<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n<strong data-start=\"454\" data-end=\"476\">,<\/strong> gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu nh\u1eadp, kh\u1ea5u tr\u1eeb v\u00e0 ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m c\u1ee7a t\u1eebng c\u00e1n b\u1ed9, \u0111\u1ea3m b\u1ea3o l\u01b0\u01a1ng th\u1ef1c l\u0129nh, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u1eadp danh s\u00e1ch c\u00e1n b\u1ed9 c\u1ea7n t\u00ednh l\u01b0\u01a1ng, n\u1ebfu trong th\u00e1ng c\u00f3 c\u00e1n b\u1ed9 m\u1edbi tuy\u1ec3n d\u1ee5ng c\u1ea7n c\u1eadp nh\u1eadt th\u00f4ng tin c\u00e1n b\u1ed9 m\u1edbi tr\u01b0\u1edbc khi t\u00ednh l\u01b0\u01a1ng, n\u1ebfu trong th\u00e1ng c\u00f3 c\u00e1n b\u1ed9 \u0111\u01b0\u1ee3c n\u00e2ng l\u01b0\u01a1ng, n\u00e2ng h\u1ec7 s\u1ed1 c\u0169ng c\u1ea7n c\u1eadp nh\u1eadt theo m\u1ee9c l\u01b0\u01a1ng v\u00e0 h\u1ec7 s\u1ed1 m\u1edbi.<\/p>\n<p>2. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (c\u00e1n b\u1ed9 nh\u00e2n s\u1ef1 t\u00ednh l\u01b0\u01a1ng) nh\u1eadn b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ea5m c\u00f4ng, t\u1ed5ng h\u1ee3p ng\u00e0y ngh\u1ec9, ng\u00e0y l\u00e0m th\u00eam l\u00e0m \u0111\u00eam t\u1eeb c\u00e1n b\u1ed9 t\u1ed5ng h\u1ee3p ch\u1ea5m c\u00f4ng.<\/p>\n<p>3. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, v\u00e0 kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean kh\u00e1c c\u1ee7a t\u1eebng c\u00e1n b\u1ed9.<\/p>\n<p>4. C\u0103n c\u1ee9 quy t\u1eafc t\u00ednh c\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 v\u00e0 s\u1ed1 c\u00f4ng, s\u1ed1 ng\u00e0y ngh\u1ec9.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/co-lap-bang-luong-tren-phan-mem\/#tong-hop-ngay-nghi-lam-them\">T\u1ed5ng h\u1ee3p ng\u00e0y ngh\u1ec9\/l\u00e0m th\u00eam<\/a>; <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/tong-hop-thu-nhap-khong-thuong-xuyen\/\">T\u1ed5ng h\u1ee3p thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/a>; <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/khau-tru-khong-thuong-xuyen\/\">Kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/a>; <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/tinh-luong-truy-linh\/\">T\u00ednh l\u01b0\u01a1ng truy l\u0129nh<\/a>. Vi\u1ec7c t\u00ednh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, ch\u1ecdn <strong>T\u00ednh l\u01b0\u01a1ng\/L\u1eadp b\u1ea3ng l\u01b0\u01a1ng.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43045\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20.jpg\" alt=\"\" width=\"1333\" height=\"676\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20.jpg 1333w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20-300x152.jpg 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20-1024x519.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20-768x389.jpg 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20-50x25.jpg 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20-60x30.jpg 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-20-100x51.jpg 100w\" sizes=\"auto, (max-width: 1333px) 100vw, 1333px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n <strong>Th\u00eam m\u1edbi k\u1ef3 l\u01b0\u01a1ng, <\/strong>ch\u1ecdn v\u00e0 nh\u1eadp c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul>\n<li>Ch\u1ecdn <strong>Th\u00e1ng<\/strong> t\u00ednh l\u01b0\u01a1ng<\/li>\n<li>Ch\u1ecdn<strong> Lo\u1ea1i c\u00e1n b\u1ed9<\/strong> c\u1ea7n t\u00ednh l\u01b0\u01a1ng.<\/li>\n<li>Nh\u1eadp <strong>T\u00ean b\u1ea3ng l\u01b0\u01a1ng.<\/strong><\/li>\n<li>T\u00edch ch\u1ecdn ph\u00f2ng ban c\u1ea7n t\u00ednh l\u01b0\u01a1ng<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43047\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-21.png\" alt=\"\" width=\"593\" height=\"612\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-21.png 593w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-21-291x300.png 291w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-21-48x50.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-21-58x60.png 58w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-21-97x100.png 97w\" sizes=\"auto, (max-width: 593px) 100vw, 593px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin l\u01b0\u01a1ng khai b\u00e1o trong <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/can-bo\/\" target=\"_blank\" rel=\"noopener\">Danh m\u1ee5c\\c\u00e1n b\u1ed9<\/a>, k\u1ebft qu\u1ea3 <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/co-lap-bang-luong-tren-phan-mem\/#tong-hop-ngay-nghi-lam-them\">T\u1ed5ng h\u1ee3p ng\u00e0y ngh\u1ec9\/l\u00e0m th\u00eam<\/a>; <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/tong-hop-thu-nhap-khong-thuong-xuyen\/\">T\u1ed5ng h\u1ee3p thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/a>; <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/khau-tru-khong-thuong-xuyen\/\">Kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/a>; <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/knowledge-base\/tinh-luong-truy-linh\/\">T\u00ednh l\u01b0\u01a1ng truy l\u0129nh<\/a> \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00ednh ra l\u01b0\u01a1ng th\u1ef1c l\u0129nh c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 \u0111\u01b0\u1ee3c nh\u1eadn trong k\u1ef3 l\u01b0\u01a1ng.<\/p>\n<p><b>L\u01b0u \u00fd: <\/b>Anh\/ch\u1ecb c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp m\u1eabu b\u1ea3ng l\u01b0\u01a1ng theo nhu c\u1ea7u c\u1ee7a \u0111\u01a1n v\u1ecb b\u1eb1ng c\u00e1ch ch\u1ecdn <strong>T\u00f9y ch\u1ec9nh giao di\u1ec7n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43049\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22.png\" alt=\"\" width=\"1360\" height=\"683\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22.png 1360w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22-300x151.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22-1024x514.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22-768x386.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-22-100x50.png 100w\" sizes=\"auto, (max-width: 1360px) 100vw, 1360px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 5: <\/b>Nh\u1ea5n<b> C\u1ea5t.<\/b><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>4. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 ph\u00e2n b\u1ed5 l\u01b0\u01a1ng theo ngu\u1ed3n, tr\u00ean giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng anh\/ch\u1ecb l\u00e0m theo c\u00e1c b\u01b0\u1edbc sau:\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn <strong>Ti\u1ec7n \u00edch\\Ph\u00e2n b\u1ed5 ngu\u1ed3n.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n &#8220;<strong>Ph\u00e2n b\u1ed5 ngu\u1ed3n cho B\u1ea3ng l\u01b0\u01a1ng&#8230;<\/strong>&#8220;,\u00a0<\/p>\n<ul>\n<li>Ch\u1ecdn b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng tr\u01b0\u1edbc \u1edf \u00f4 <strong>Th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 ph\u00e2n b\u1ed5 <\/strong>\u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 c\u1ee7a t\u1eebng b\u1ed9 th\u00f4ng tin Kho\u1ea3n l\u01b0\u01a1ng &#8211; Ch\u01b0\u01a1ng &#8211; Kho\u1ea3n &#8211; Ngu\u1ed3n kinh ph\u00ed c\u00f3 trong b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng n\u00e0y theo t\u1ec9 l\u1ec7 ph\u00e2n b\u1ed5 c\u1ee7a b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng tr\u01b0\u1edbc.\u00a0<\/li>\n<\/ul>\n<ul>\n<li>Ho\u1eb7c c\u00f3 th\u1ec3 s\u1eeda tr\u1ef1c ti\u1ebfp th\u00f4ng tin<strong> Ngu\u1ed3n, T\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 <\/strong>v\u00e0<strong> S\u1ed1 ti\u1ec1n<\/strong> theo nhu c\u1ea7u.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43051\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23.png\" alt=\"\" width=\"1334\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23.png 1334w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23-300x182.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23-1024x620.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23-768x465.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-23-100x61.png 100w\" sizes=\"auto, (max-width: 1334px) 100vw, 1334px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Th\u1ef1c hi\u1ec7n<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn:<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[109],"ht-kb-tag":[],"class_list":["post-3797","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-luong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=3797"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3797\/revisions"}],"predecessor-version":[{"id":76463,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3797\/revisions\/76463"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3797"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3797"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}