{"id":34167,"date":"2026-07-31T09:24:11","date_gmt":"2026-07-31T02:24:11","guid":{"rendered":"\/tien-luong\/?post_type=ht_kb&#038;p=34167"},"modified":"2026-07-31T10:36:57","modified_gmt":"2026-07-31T03:36:57","slug":"mot-so-van-de-thuong-gap-khi-lap-bang-quyet-toan-thue-tncn","status":"publish","type":"ht_kb","link":"\/tien-luong\/knowledge-base\/mot-so-van-de-thuong-gap-khi-lap-bang-quyet-toan-thue-tncn\/","title":{"rendered":"M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0:<\/p>\n<ul>\n<li>Lo\u1ea1i b\u1ecf b\u1edbt c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean do ngh\u1ec9 h\u01b0u, ngh\u1ec9 vi\u1ec7c,\u2026 ho\u1eb7c c\u00e1ch th\u00eam c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean\/b\u1ed5 sung c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean thi\u1ebfu<\/li>\n<li>C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u m\u1ed9t s\u1ed1 c\u1ed9t nh\u01b0 B\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb, s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb,\u2026 \u0111\u1ec3 t\u1eeb \u0111\u00f3 ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd khi th\u1ea5y c\u00e1c c\u1ed9t n\u00e0y l\u00ean sai s\u1ed1 li\u1ec7u.<\/li>\n<\/ul>\n<h3 id=\"2-cach-xu-ly\"><strong>2. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n<h4 id=\"2-1-loai-bo-bot-can-bo-nhan-vien-nghi-viec-nghi-huu-hoac-them-bo-sung-can-bo-thieu\"><strong>2.1. Lo\u1ea1i b\u1ecf b\u1edbt c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c, ngh\u1ec9 h\u01b0u.. ho\u1eb7c th\u00eam\/b\u1ed5 sung c\u00e1n b\u1ed9 thi\u1ebfu<\/strong><\/h4>\n<p data-start=\"0\" data-end=\"94\">C\u00e1n b\u1ed9 nh\u00e2n vi\u00ean tr\u00ean b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c b\u1ea3ng t\u00ednh thu\u1ebf \u0111\u00e3 l\u1eadp. V\u00ec v\u1eady:<\/p>\n<ul data-start=\"96\" data-end=\"483\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"dj94ri\" data-start=\"96\" data-end=\"232\">Mu\u1ed1n x\u00f3a\/lo\u1ea1i b\u1ecf c\u00e1n b\u1ed9 ngh\u1ec9 vi\u1ec7c, ngh\u1ec9 h\u01b0u,\u2026tr\u00ean b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf: c\u1ea7n ki\u1ec3m tra s\u1eeda l\u1ea1i b\u1ea3ng t\u00ednh thu\u1ebf \u0111\u00e3 l\u1eadp ho\u1eb7c l\u1eadp l\u1ea1i b\u1ea3ng t\u00ednh thu\u1ebf v\u00e0 lo\u1ea1i b\u1ecf c\u00e1n b\u1ed9 \u0111\u00f3 tr\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/lap-bang-tinh-thue-tncn-2\/#2-2-kiem-tra-bang-tinh-thue-tncn\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li data-section-id=\"1wepezg\" data-start=\"233\" data-end=\"398\">Mu\u1ed1n th\u00eam c\u00e1n b\u1ed9 l\u00e0 c\u00f4ng ch\u1ee9c vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng t\u1ea1i \u0111\u01a1n v\u1ecb: c\u1ea7n khai b\u00e1o c\u00e1n b\u1ed9, l\u1eadp b\u1ea3ng l\u01b0\u01a1ng\/ph\u1ee5 c\u1ea5p ph\u00e1t sinh, sau \u0111\u00f3 l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf c\u00f3 c\u00e1n b\u1ed9 \u0111\u00f3 r\u1ed3i l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd t\u1ef1 c\u1eadp nh\u1eadt.<\/li>\n<li data-section-id=\"1f23fu\" data-start=\"399\" data-end=\"483\" data-is-last-node=\"\">Mu\u1ed1n th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e3ng lai v\u00e0o b\u1ea3ng t\u00ednh thu\u1ebf: th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/lap-bang-tinh-thue-tncn-2\/#2-2-1-them-doi-tuong-vang-lai-vao-bang-tinh-thue-tncn\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<h4 id=\"2-2-cach-lay-so-lieu-va-kiem-tra-cac-cot-tren-bang-quyet-toan-thue\"><strong>2.2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0 ki\u1ec3m tra c\u00e1c c\u1ed9t tr\u00ean b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h4>\n<h5 id=\"2-2-1-cot-bao-hiem-duoc-tru\" data-start=\"0\" data-end=\"160\"><strong>2.2.1. C\u1ed9t B\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/h5>\n<p data-start=\"0\" data-end=\"160\">C\u1ed9t<strong data-start=\"0\" data-end=\"27\">\u00a0\u201cB\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb\u201d\u00a0<\/strong>tr\u00ean b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf b\u1eb1ng c\u1ed9t<strong data-start=\"0\" data-end=\"27\">\u00a0\u201cB\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb\u201d\u00a0<\/strong>tr\u00ean c\u00e1c b\u1ea3ng t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u00e0\u00a0\u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb ph\u1ea7n b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng tr\u00ean c\u00e1c b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, truy l\u0129nh, truy thu \u0111\u00e3 ch\u1ecdn khi l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf.<\/p>\n<p data-start=\"162\" data-end=\"197\">N\u1ebfu s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00fang, anh\/ch\u1ecb c\u1ea7n:<\/p>\n<ul data-start=\"198\" data-end=\"523\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"12doxmv\" data-start=\"198\" data-end=\"262\">Ki\u1ec3m tra ph\u1ea7n b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean c\u00e1c b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, truy l\u0129nh, truy thu \u0111\u00e3 ch\u1ecdn.<\/li>\n<li data-section-id=\"1t8r3i0\" data-start=\"364\" data-end=\"446\">N\u1ebfu ch\u01b0a hi\u1ec3n th\u1ecb c\u1ed9t b\u1ea3o hi\u1ec3m tr\u00ean b\u1ea3ng t\u00ednh, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/ke-toan-don-vi-y-te-lap-bang-tinh-luong-phu-cap\/#2-2-4-tuy-chon-an-hien-cot\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li data-section-id=\"1hlhur6\" data-start=\"447\" data-end=\"523\" data-is-last-node=\"\">N\u1ebfu s\u1ed1 ti\u1ec1n sai, h\u00e3y x\u00e1c \u0111\u1ecbnh c\u00e1n b\u1ed9 sai, kho\u1ea3n b\u1ea3o hi\u1ec3m sai v\u00e0 ki\u1ec3m tra l\u1ea1i\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/khai-bao-thong-tin-bao-hiem-cua-cbnv\/\" target=\"_blank\" rel=\"noopener\">th\u00f4ng tin b\u1ea3o hi\u1ec3m<\/a>\u00a0c\u1ee7a c\u00e1n b\u1ed9 \u0111\u00f3.<\/li>\n<\/ul>\n<h5 id=\"2-2-2-cot-so-thue-tncn-da-khau-tru\"><strong>2.2.2. C\u1ed9t S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/strong><\/h5>\n<p>S\u1ed1 ti\u1ec1n c\u1ed9t n\u00e0y b\u1eb1ng t\u1ed5ng c\u1ed9t\u00a0<strong>Thu\u1ebf TNCN<\/strong>\u00a0c\u1ee7a c\u00e1c b\u1ea3ng t\u00ednh thu\u1ebf \u0111\u00e3 ch\u1ecdn, n\u1ebfu s\u1ed1 ti\u1ec1n c\u1ed9t n\u00e0y kh\u00f4ng \u0111\u00fang anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra, ch\u1ec9nh s\u1eeda s\u1ed1 ti\u1ec1n c\u1ed9t Thu\u1ebf TNCN tr\u00ean c\u00e1c b\u1ea3ng t\u00ednh thu\u1ebf \u0111\u00e3 ch\u1ecdn r\u1ed3i l\u1eadp l\u1ea1i b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch x\u1eed l\u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0: Lo\u1ea1i b\u1ecf b\u1edbt c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean do ngh\u1ec9 h\u01b0u, ngh\u1ec9 vi\u1ec7c,\u2026 ho\u1eb7c c\u00e1ch th\u00eam c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean\/b\u1ed5 sung c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean&#8230;<\/p>\n","protected":false},"author":39,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[67],"ht-kb-tag":[],"class_list":["post-34167","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac"],"_links":{"self":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34167","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\/39"}],"replies":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/comments?post=34167"}],"version-history":[{"count":2,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34167\/revisions"}],"predecessor-version":[{"id":34191,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34167\/revisions\/34191"}],"wp:attachment":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/media?parent=34167"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=34167"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=34167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}