{"id":68999,"date":"2025-12-22T15:15:55","date_gmt":"2025-12-22T08:15:55","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=68999"},"modified":"2025-12-30T09:50:48","modified_gmt":"2025-12-30T02:50:48","slug":"hach-toan-nghiep-vu-tam-nop-cham-nop-hoan-thue","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/hach-toan-nghiep-vu-tam-nop-cham-nop-hoan-thue\/","title":{"rendered":"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 t\u1ea1m n\u1ed9p, ch\u1eadm n\u1ed9p, ho\u00e0n thu\u1ebf"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp\u00a0 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m cho 1 s\u1ed1 nghi\u1ec7p v\u1ee5 v\u1ec1 thu\u1ebf nh\u01b0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN, ho\u00e0n thu\u1ebf GTGT, thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf.<\/p>\n

2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n

2.1 T\u1ea1m n\u1ed9p thu\u1ebf TNDN<\/h4>\n
a) \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ghi:<\/p>\n
N\u1ee3 TK 821\/C\u00f3 TK 3334<\/p>\n
b) Khi n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/p>\n
N\u1ee3 TK 3334\/C\u00f3 c\u00e1c TK 111, 112.<\/p>\n
c) Cu\u1ed1i n\u0103m, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p:<\/p>\n
– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 t\u1ea1m n\u1ed9p trong n\u0103m ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch thi\u1ebfu, ghi:<\/p>\n
N\u1ee3 TK 821\/C\u00f3 TK 3334<\/p>\n
– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u00ec h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/p>\n
N\u1ee3 TK 3334\/C\u00f3 TK 821<\/p>\n

2.2 Ho\u00e0n thu\u1ebf TNCN, GTGT v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/h4>\n
\n
Ho\u00e0n thu\u1ebf TNCN<\/strong><\/li>\n<\/ul>\n
+ Ghi nh\u1eadn kho\u1ea3n tr\u00edch th\u1eeba \u0111\u01b0\u1ee3c ph\u00e9p tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng: N\u1ee3 TK 3335\/C\u00f3 TK 334<\/p>\n
+ Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n : N\u1ee3 TK 112\/C\u00f3 TK 3335<\/p>\n
+ Khi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng: N\u1ee3 TK 334\/ C\u00f3 TK 112<\/p>\n
\n
Ho\u00e0n thu\u1ebf GTGT<\/strong>, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 112\/C\u00f3 TK 133<\/p>\n
\n
C\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p<\/strong> nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n<\/strong>, \u0111\u01b0\u1ee3c gi\u1ea3m (kh\u00f4ng bao g\u1ed3m ho\u00e0n thu\u1ebf GTGT, TNCN<\/strong>), ghi:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 112\/ C\u00f3 TK 711<\/p>\n
2.2 Ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/h4>\n
\n
X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p: N\u1ee3 TK 811\/C\u00f3 TK 3338<\/li>\n
Khi chi ph\u1ea1t n\u1ed9p ch\u1eadm: N\u1ee3 TK 3338\/C\u00f3 TK 111, 112<\/li>\n<\/ul>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
Anh\/ch\u1ecb nh\u1eadp ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p v\u00e0 chi n\u1ed9p t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf, c\u0103n c\u1ee9 theo m\u1ee5c 2 c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf, anh\/ch\u1ecb l\u00e0m theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> Ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n\u00a0<\/p>\n
Anh\/ch\u1ecb v\u00e0o Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi \u0111\u1ec3 th\u00eam ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng theo t\u1eebng lo\u1ea1i ho\u00e0n m\u1ee5c 2\u00a0<\/p>\n
N\u1ee3 1121\u00a0<\/p>\n
C\u00f3 c\u00e1c TK 133, 3335, 711<\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Ghi nh\u1eadn kho\u1ea3n tr\u00edch th\u1eeba ho\u1eb7c s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p\u00a0<\/p>\n
V\u00e0o T\u1ed5ng h\u1ee3p<\/strong>\\Tab Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> nh\u1ea5n Th\u00eam<\/strong><\/p>\n
\n
S\u1ed1 ti\u1ec1n tr\u00edch th\u1eeba c\u1ee7a TNCN :N\u1ee3 TK 3335\/C\u00f3 TK 334<\/li>\n
S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p: N\u1ee3 TK 811\/C\u00f3 TK 3338<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:\u00a0<\/strong>Khi chi ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ho\u00e0n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n
V\u00e0o Ti\u1ec1n g\u1eedi<\/strong> \\Tab Chi ti\u1ec1n g\u1eedi<\/strong> nh\u1ea5n Th\u00eam<\/strong>\u00a0<\/p>\n
\n
Chi ti\u1ec1n ch\u1eadm n\u1ed9p:\u00a0 N\u1ee3 TK3338\/ C\u00f3 TK 1121<\/li>\n
Chi ho\u00e0n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng : N\u1ee3 TK 334\/C\u00f3 TK1121<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp\u00a0 li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m cho 1 s\u1ed1 nghi\u1ec7p v\u1ee5 v\u1ec1 thu\u1ebf nh\u01b0 t\u1ea1m n\u1ed9p thu\u1ebf TNDN, ho\u00e0n thu\u1ebf GTGT, thu\u1ebf TNDN, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf. 2. \u0110\u1ecbnh kho\u1ea3n 2.1 T\u1ea1m n\u1ed9p thu\u1ebf TNDN a)…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[90],"ht-kb-tag":[],"class_list":["post-68999","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-thue"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68999","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=68999"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68999\/revisions"}],"predecessor-version":[{"id":70255,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/68999\/revisions\/70255"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=68999"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=68999"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=68999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}