{"id":34185,"date":"2026-07-31T10:34:21","date_gmt":"2026-07-31T03:34:21","guid":{"rendered":"\/tien-luong\/?post_type=ht_kb&#038;p=34185"},"modified":"2026-07-31T10:35:38","modified_gmt":"2026-07-31T03:35:38","slug":"thue-tncn-4","status":"publish","type":"ht_kb","link":"\/tien-luong\/knowledge-base\/thue-tncn-4\/","title":{"rendered":"Thu\u1ebf TNCN"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh v\u00e0 nghi\u1ec7p v\u1ee5 thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m iHOS Ti\u1ec1n l\u01b0\u01a1ng, g\u1ed3m: t\u00ednh thu\u1ebf theo thu nh\u1eadp th\u00e1ng\/qu\u00fd c\u1ee7a nh\u00e2n vi\u00ean, l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng ho\u1eb7c qu\u00fd, l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n l\u00e0m c\u01a1 s\u1edf l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\"><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<h4 id=\"2-1-hang-thang-hoac-quy-don-vi-co-can-bo-phat-sinh-thue-tncn-thuc-hien-lap-bang-tinh-thue-va-to-khai-thue-tncn\"><strong>2.1 H\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1n b\u1ed9 ph\u00e1t sinh thu\u1ebf TNCN th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf v\u00e0 t\u1edd khai thu\u1ebf TNCN<\/strong><\/h4>\n<p>H\u00e0ng th\u00e1ng \u0111\u01a1n v\u1ecb s\u1ebd l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN t\u1ea1m t\u00ednh c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp trong th\u00e1ng c\u1ee7a CBNV. Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ea3ng t\u00ednh thu\u1ebf TNCN\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/lap-bang-tinh-thue-tncn-2\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>\u0110\u1ed3ng th\u1eddi t\u00f9y theo \u0111\u01a1n v\u1ecb k\u00ea khai thu\u1ebf theo qu\u00fd hay th\u00e1ng \u0111\u01a1n v\u1ecb s\u1ebd l\u1eadp t\u1edd khai thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/lap-to-khai-thue-tncn-2\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4 id=\"2-2-lap-bang-quyet-toan-thue-va-to-khai-quyet-toan-thue-nam\"><strong>2.2 L\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/strong><\/h4>\n<p>Cu\u1ed1i n\u0103m, c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/huong-dan-quyet-toan-thue-tncn\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>\u0110\u1ed3ng th\u1eddi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/huong-dan-lap-to-khai-quyet-toan-thue-tncn\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4 id=\"2-3-lap-chung-tu-khau-tru-thue-tncn\"><strong>2.3 L\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/h4>\n<p>Khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf cho CBNV, \u0111\u01a1n v\u1ecb l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/lap-chung-tu-khau-tru-thue\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>X\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN sai x\u00f3t theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/knowledge-base\/xu-ly-chung-tu-khau-tru-thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h3 id=\"3-luu-y\"><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p>Hi\u1ec7n nay tr\u00ean ph\u1ea7n m\u1ec1m ch\u01b0a h\u1ed7 tr\u1ee3 l\u1eadp\u00a0<strong>Danh s\u00e1ch chi ti\u1ebft s\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf TNCN n\u1ed9p thay,\u00a0<\/strong>anh\/ch\u1ecb c\u00f3 l\u1eadp t\u1edd khai n\u00e0y tr\u00ean HTKK r\u1ed3i xu\u1ea5t n\u1ed9p theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/huong-dan-lap-danh-sach-chi-tiet-so-tien-thue-tncn-da-nop-thay-cho-tung-ca-nhan-tren-htkk-va-nop-da-760511-220043.html\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>Hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m iHOS Ti\u1ec1n l\u01b0\u01a1ng m\u1edbi h\u1ed7 tr\u1ee3 l\u1eadp t\u1edd khai v\u00e0 xu\u1ea5t t\u1edd khai ra \u0111\u1ecbnh d\u1ea1ng xml \u0111\u1ec3 n\u1ed9p thu\u1ebf, hi\u1ec7n ch\u01b0a h\u1ed7 tr\u1ee3 n\u1ed9p t\u1edd khai tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m sang c\u01a1 quan thu\u1ebf qua h\u1ec7 th\u1ed1ng MISA- TVAN.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh v\u00e0 nghi\u1ec7p v\u1ee5 thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m iHOS Ti\u1ec1n l\u01b0\u01a1ng, g\u1ed3m: t\u00ednh thu\u1ebf theo thu nh\u1eadp th\u00e1ng\/qu\u00fd c\u1ee7a nh\u00e2n vi\u00ean, l\u1eadp t\u1edd khai thu\u1ebf th\u00e1ng ho\u1eb7c qu\u00fd, l\u1eadp b\u1ea3ng quy\u1ebft to\u00e1n l\u00e0m c\u01a1 s\u1edf l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf&#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":[108],"ht-kb-tag":[],"class_list":["post-34185","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-tncn"],"_links":{"self":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34185","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=34185"}],"version-history":[{"count":2,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34185\/revisions"}],"predecessor-version":[{"id":34189,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/34185\/revisions\/34189"}],"wp:attachment":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/media?parent=34185"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=34185"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=34185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}