{"id":3870,"date":"2020-08-13T03:40:14","date_gmt":"2020-08-13T03:40:14","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3870"},"modified":"2026-04-22T14:07:06","modified_gmt":"2026-04-22T07:07:06","slug":"tinh-va-nop-thue-tncn","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tinh-va-nop-thue-tncn\/","title":{"rendered":"T\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNCN (L\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf To\u00e1n)"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/jEtZyUU-zFw?si=x25tl-n69zY-b34U\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/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>B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNCN tr\u00ean ph\u00e2n h\u1ec7 Ti\u1ec1n L\u01b0\u01a1ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 thu\u1eadn ti\u1ec7n khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m.<\/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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>1. \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p><strong>2. N\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n<p><strong>a. N\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u00ea\u0300n g\u01b0\u0309i ng\u00e2n ha\u0300ng:<\/strong><\/p>\n<p>N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>b. N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ed9p thu\u1ebf TNCN:<\/strong><\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 120px;\">C\u00f3 TK 008 (008212): D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 &#8211; Th\u1ef1c chi<\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 120px;\">C\u00f3 TK 008 (008222): D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7 &#8211; Th\u1ef1c chi<\/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<h4>3.1 T\u00ednh thu\u1ebf TNCN<\/h4>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: C\u1ea7n l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tinh-luong-bao-hiem-thue-thu-nhap-ca-nhan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n l\u01b0\u01a1ng\\T\u00ednh thu\u1ebf TNCN.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43101\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2.png\" alt=\"\" width=\"1276\" height=\"667\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2.png 1276w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2-1024x535.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2-768x401.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-2-100x52.png 100w\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Anh\/ch\u1ecb ch\u1ecdn<strong> K\u1ef3 t\u00ednh thu\u1ebf<\/strong> v\u00e0 nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43103\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-41.png\" alt=\"\" width=\"438\" height=\"205\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-41.png 438w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-41-300x140.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-41-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-41-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-41-100x47.png 100w\" sizes=\"auto, (max-width: 438px) 100vw, 438px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43105\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42.png\" alt=\"\" width=\"1304\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42.png 1304w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42-300x186.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42-1024x635.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42-768x476.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-42-100x62.png 100w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t.\u00a0<\/strong><\/p>\n<h4>3.2 N\u1ed9p thu\u1ebf TNCN<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u00ea\u0323p vu\u0323 <strong>Ti\u00ea\u0300n l\u01b0\u01a1ng\\N\u1ed9p thu\u1ebf TNCN<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43111\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3.png\" alt=\"\" width=\"1276\" height=\"667\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3.png 1276w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3-1024x535.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3-768x401.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-3-100x52.png 100w\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n v\u00e0o d\u1ea5u m\u0169i t\u00ean <span style=\"font-weight: 400;\">\u23f7, ch\u1ecdn <strong>K\u1ef3 n\u1ed9p thu\u1ebf<\/strong>, <\/span>Ch\u1ecdn<strong> H\u00ecnh th\u1ee9c n\u1ed9p<\/strong> l\u00e0 n\u1ed9p b\u1eb1ng <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>, <strong>Ti\u1ec1n g\u1eedi <\/strong>hay <strong>Ti\u1ec1n m\u1eb7t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43113\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-43-1.png\" alt=\"\" width=\"769\" height=\"807\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-43-1.png 769w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-43-1-286x300.png 286w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-43-1-48x50.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-43-1-57x60.png 57w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-43-1-95x100.png 95w\" sizes=\"auto, (max-width: 769px) 100vw, 769px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>. Ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y l\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng th\u1ee9c chi n\u1ed9p v\u1eeba ch\u1ecdn.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Khai b\u00e1o th\u00eam th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb nh\u01b0: \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n, T\u00e0i kho\u1ea3n chi, di\u1ec5n gi\u1ea3i, ng\u00e0y CT &#8230;.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43109\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44.png\" alt=\"\" width=\"1304\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44.png 1304w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44-300x186.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44-1024x635.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44-768x476.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-44-100x62.png 100w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff<\/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":[583,582],"class_list":["post-3870","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-luong","ht_kb_tag-thu-nhap-ca-nhan","ht_kb_tag-tncn"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3870","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=3870"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3870\/revisions"}],"predecessor-version":[{"id":76433,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3870\/revisions\/76433"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3870"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3870"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}