{"id":28553,"date":"2025-02-18T10:28:35","date_gmt":"2025-02-18T03:28:35","guid":{"rendered":"http:\/\/salagov2help.misa.vn\/?post_type=ht_kb&p=28553"},"modified":"2026-04-21T15:40:28","modified_gmt":"2026-04-21T08:40:28","slug":"danh-sach-cac-khoan-phu-cap-va-thu-nhap-khac-co-chiu-thue-tncn-va-khong-chiu-thue-tncn-de-ke-toan-tinh-thue-chinh-xac-cho-cbnv","status":"publish","type":"ht_kb","link":"\/tien-luong\/knowledge-base\/danh-sach-cac-khoan-phu-cap-va-thu-nhap-khac-co-chiu-thue-tncn-va-khong-chiu-thue-tncn-de-ke-toan-tinh-thue-chinh-xac-cho-cbnv\/","title":{"rendered":"Danh s\u00e1ch c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 thu nh\u1eadp kh\u00e1c c\u00f3 ch\u1ecbu thu\u1ebf TNCN v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN \u0111\u1ec3 k\u1ebf to\u00e1n t\u00ednh thu\u1ebf ch\u00ednh x\u00e1c cho CBNV"},"content":{"rendered":"

1. T\u1ed5ng quan<\/strong><\/h3>\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, thu nh\u1eadp kh\u00e1c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN khi t\u00ednh thu\u1ebf cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 92\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n

2. N\u1ed9i dung quy \u0111\u1ecbnh<\/strong><\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 92\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p v\u00e0 thu nh\u1eadp kh\u00e1c c\u00f3\/kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n\n\n\n\n\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
STT<\/strong><\/td>\nM\u00e3 ph\u1ee5 c\u1ea5p<\/strong><\/td>\nT\u00ean ph\u1ee5 c\u1ea5p<\/strong><\/td>\nT\u00ednh thu\u1ebf TNCN<\/strong><\/td>\n<\/tr>\n
1<\/td>\nBDBPTNHS<\/td>\nB\u1ed3i d\u01b0\u1ee1ng b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1<\/td>\nx<\/td>\n<\/tr>\n
2<\/td>\nPCCU<\/td>\nPh\u1ee5 c\u1ea5p c\u1ea5p x\u00e3<\/td>\nx<\/td>\n<\/tr>\n
3<\/td>\nPCCLBL<\/td>\nPh\u1ee5 c\u1ea5p ch\u1ebfnh l\u1ec7ch b\u1ea3o l\u01b0u<\/td>\nx<\/td>\n<\/tr>\n
4<\/td>\nPCCV<\/td>\nPh\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5<\/td>\nx<\/td>\n<\/tr>\n
5<\/td>\nPCCVBCBHQS<\/td>\nPh\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 ban ch\u1ec9 huy qu\u00e2n s\u1ef1<\/td>\n<\/td>\n<\/tr>\n
6<\/td>\nPCLN<\/td>\nPh\u1ee5 c\u1ea5p c\u00f4ng t\u00e1c l\u00e2u n\u0103m<\/td>\nx<\/td>\n<\/tr>\n
7<\/td>\nPCCOV<\/td>\nPh\u1ee5 c\u1ea5p c\u00f4ng v\u1ee5<\/td>\nx<\/td>\n<\/tr>\n
8<\/td>\nPC\u0110B<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1eb7c bi\u1ec7t<\/td>\nx<\/td>\n<\/tr>\n
9<\/td>\nPC\u0110T<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9<\/td>\n<\/td>\n<\/tr>\n
10<\/td>\nPC\u0110TCA<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 c\u00f4ng an<\/td>\n<\/td>\n<\/tr>\n
11<\/td>\nPC\u0110TQS<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 qu\u00e2n s\u1ef1<\/td>\n<\/td>\n<\/tr>\n
12<\/td>\nPC\u0110BH\u0110NDX<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi \u0111\u1ea1i bi\u1ec3u H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n x\u00e3<\/td>\n<\/td>\n<\/tr>\n
13<\/td>\nPC\u0110\u0110<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1eaft \u0111\u1ecf<\/td>\nx<\/td>\n<\/tr>\n
14<\/td>\nPC\u0110H<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/td>\n<\/td>\n<\/tr>\n
15<\/td>\nPC\u0110L<\/td>\nPh\u1ee5 c\u1ea5p \u0111\u1ee9ng l\u1edbp<\/td>\nx<\/td>\n<\/tr>\n
16<\/td>\nPCKT\u0110<\/td>\nPh\u1ee5 c\u1ea5p k\u1ebf to\u00e1n \u0110\u1ea3ng<\/td>\nx<\/td>\n<\/tr>\n
17<\/td>\nPCKTTN\u0110P<\/td>\nPh\u1ee5 c\u1ea5p k\u1ebf to\u00e1n thu n\u1ed9p \u0110\u1ea3ng ph\u00ed<\/td>\nx<\/td>\n<\/tr>\n
18<\/td>\nPCKV<\/td>\nPh\u1ee5 c\u1ea5p khu v\u1ef1c<\/td>\n<\/td>\n<\/tr>\n
19<\/td>\nPCKN<\/td>\nPh\u1ee5 c\u1ea5p ki\u00eam nhi\u1ec7m<\/td>\nx<\/td>\n<\/tr>\n
20<\/td>\nPCKNCBCT<\/td>\nPh\u1ee5 c\u1ea5p ki\u00eam nhi\u1ec7m c\u00e1n b\u1ed9 chuy\u00ean tr\u00e1ch<\/td>\nx<\/td>\n<\/tr>\n
21<\/td>\nPCLG<\/td>\nPh\u1ee5 c\u1ea5p l\u1eafp gh\u00e9p<\/td>\nx<\/td>\n<\/tr>\n
22<\/td>\nPCL\u0110<\/td>\nPh\u1ee5 c\u1ea5p l\u01b0u \u0111\u1ed9ng<\/td>\n<\/td>\n<\/tr>\n
23<\/td>\nPCNTR<\/td>\nPh\u1ee5 c\u1ea5p ngo\u00e0i tr\u1eddi<\/td>\nx<\/td>\n<\/tr>\n
24<\/td>\nPCNT<\/td>\nPh\u1ee5 c\u1ea5p nhi\u1ec7m v\u1ee5 tr\u1ee3<\/td>\nx<\/td>\n<\/tr>\n
25<\/td>\nPCTNN<\/td>\nPh\u1ee5 c\u1ea5p tham ni\u00ean ngh\u1ec1<\/td>\n<\/td>\n<\/tr>\n
26<\/td>\nPCTNQS<\/td>\nPh\u1ee5 c\u1ea5p tham ni\u00ean qu\u00e2n s\u1ef1<\/td>\n<\/td>\n<\/tr>\n
27<\/td>\nPCTNVK<\/td>\nPh\u1ee5 c\u1ea5p tham ni\u00ean v\u1ecb tr\u00ed<\/td>\nx<\/td>\n<\/tr>\n
28<\/td>\nPCTH<\/td>\nPh\u1ee5 c\u1ea5p thu h\u00fat<\/td>\n<\/td>\n<\/tr>\n
29<\/td>\nPCTHNT<\/td>\nPh\u1ee5 c\u1ea5p thu h\u00fat nh\u00e2n t\u00e0i<\/td>\nx<\/td>\n<\/tr>\n
30<\/td>\nPCTNCA<\/td>\nPh\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m c\u00f4ng an<\/td>\n<\/td>\n<\/tr>\n
31<\/td>\nPCTNCT<\/td>\nPh\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m c\u00f4ng t\u00e1c b\u1ea3o v\u1ec7 ch\u00ednh tr\u1ecb n\u1ed9i b\u1ed9<\/td>\n<\/td>\n<\/tr>\n
32<\/td>\nPCTNCV<\/td>\nPh\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m c\u00f4ng vi\u1ec7c<\/td>\nx<\/td>\n<\/tr>\n
33<\/td>\nPCUDN<\/td>\nPh\u1ee5 c\u1ea5p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/td>\n<\/td>\n<\/tr>\n
34<\/td>\nPCDNCVKTK<\/td>\nPh\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i khu v\u1ef1c kinh t\u1ebf kh\u00f3 kh\u0103n<\/td>\n<\/td>\n<\/tr>\n
35<\/td>\nTCCBGY<\/td>\nTr\u1ee3 c\u1ea5p c\u00e1n b\u1ed9 gia \u0111\u00ecnh y\u1ebfu<\/td>\n<\/td>\n<\/tr>\n
36<\/td>\nTTLT<\/td>\nTi\u1ec1n l\u01b0\u01a1ng l\u1ec5 T\u1ebft<\/td>\nx<\/td>\n<\/tr>\n
37<\/td>\nTT<\/td>\nTi\u1ec1n th\u01b0\u1edfng<\/td>\nx<\/td>\n<\/tr>\n
38<\/td>\nTCT<\/td>\nTr\u1ee3 c\u1ea5p T\u1ebft<\/td>\nx<\/td>\n<\/tr>\n
39<\/td>\nPCTDL<\/td>\nChi ti\u00eau \u0110i\u1ec1u L\u1ecbch<\/td>\nx<\/td>\n<\/tr>\n
40<\/td>\nPC8.3<\/td>\nChi ng\u00e0y l\u1ec5 8-3<\/td>\nx<\/td>\n<\/tr>\n
41<\/td>\nPC30.4-1.5<\/td>\nChi ng\u00e0y l\u1ec5 30.4-1.5<\/td>\nx<\/td>\n<\/tr>\n
42<\/td>\nPC10.3<\/td>\nChi ng\u00e0y l\u1ec5 10.3<\/td>\nx<\/td>\n<\/tr>\n
43<\/td>\nPC2.9<\/td>\nChi ng\u00e0y l\u1ec5 2.9<\/td>\nx<\/td>\n<\/tr>\n
44<\/td>\nPCLLDQT<\/td>\nPh\u1ee5 c\u1ea5p l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n th\u01b0\u1eddng tr\u1ef1c<\/td>\n<\/td>\n<\/tr>\n
45<\/td>\nPCBKTPCHND<\/td>\nPh\u1ee5 c\u1ea5p k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, ban ph\u00e1p ch\u1ebf H\u0110ND<\/td>\n<\/td>\n<\/tr>\n
46<\/td>\nCTP<\/td>\nC\u00f4ng t\u00e1c ph\u00ed<\/td>\nx<\/td>\n<\/tr>\n
47<\/td>\nTCTA<\/td>\nTi\u1ec1n tr\u1ee3 c\u1ea5p<\/td>\n<\/td>\n<\/tr>\n
48<\/td>\nHTCSPE<\/td>\nTi\u1ec1n h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c vi\u1ec7n ch\u0103m s\u00f3c tr\u1ebb em<\/td>\nx<\/td>\n<\/tr>\n
49<\/td>\nHTCBQLTTHC<\/td>\nH\u1ed7 tr\u1ee3 c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00ecnh hu\u1ed1ng t\u1eadp c\u1ed9ng \u0111\u1ed3ng<\/td>\nx<\/td>\n<\/tr>\n
50<\/td>\nPCDTNXH<\/td>\nPh\u1ee5 c\u1ea5p d\u00e2n t\u1ed9c v\u00e0 x\u00e3 h\u1ed9i<\/td>\nx<\/td>\n<\/tr>\n
51<\/td>\nTCCBPTNXH<\/td>\nTr\u1ee3 c\u1ea5p b\u1ea3o t\u1ed3n th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ph\u00f2ng ch\u1ed1ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i<\/td>\nx<\/td>\n<\/tr>\n
52<\/td>\nPCLLDQT<\/td>\nPh\u1ee5 c\u1ea5p l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n th\u01b0\u1eddng tr\u1ef1c<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd:<\/strong><\/em><\/p>\n

    \n
  • Kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh x \u1edf c\u1ed9t \u201cT\u00ednh thu\u1ebf TNCN\u201d l\u00e0 kho\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf<\/em><\/li>\n
  • Danh s\u00e1ch n\u00e0y c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
  • Khi khai b\u00e1o ho\u1eb7c t\u00ednh thu\u1ebf, Anh\/Ch\u1ecb c\u1ea7n \u0111\u1ed1i chi\u1ebfu m\u00e3 ph\u1ee5 c\u1ea5p v\u00e0 t\u00ean ph\u1ee5 c\u1ea5p v\u1edbi danh s\u00e1ch tr\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, thu nh\u1eadp kh\u00e1c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN khi t\u00ednh thu\u1ebf cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 92\/2015\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC….<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-28553","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/28553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/comments?post=28553"}],"version-history":[{"count":3,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/28553\/revisions"}],"predecessor-version":[{"id":33199,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/28553\/revisions\/33199"}],"wp:attachment":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/media?parent=28553"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=28553"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=28553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}