{"id":10493,"date":"2021-06-02T11:29:07","date_gmt":"2021-06-02T04:29:07","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/uncategorized-vi\/giai-dap-4-cau-hoi-thuong-gap-khi-quyet-toan-thue-thu-nhap-ca-nhan\/"},"modified":"2021-06-02T11:29:07","modified_gmt":"2021-06-02T04:29:07","slug":"giai-dap-4-cau-hoi-thuong-gap-khi-quyet-toan-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/giai-dap-4-cau-hoi-thuong-gap-khi-quyet-toan-thue-thu-nhap-ca-nhan\/","title":{"rendered":"Gi\u1ea3i \u0111\u00e1p 4 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"

H\u1ea7u h\u1ebft c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u g\u1eb7p ph\u1ea3i kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). \u0110\u00f4i khi c\u00f3 nh\u1eefng v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng bi\u1ebft c\u00e1ch gi\u1ea3i quy\u1ebft ho\u1eb7c t\u00ecm \u0111\u1ebfn s\u1ef1 gi\u00fap \u0111\u1ee1 \u1edf \u0111\u00e2u. H\u00f4m nay, Fast Quality s\u1ebd gi\u1ea3i \u0111\u00e1p 4 c\u00e2u h\u1ecfi th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n khi nh\u1eafc \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 c\u1ee7a quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 gi\u00fap c\u00e1c b\u1ea1n tr\u1ea3i qua \u201cm\u00f9a\u201d quy\u1ebft to\u00e1n an to\u00e0n nh\u00e9.<\/span><\/em><\/p>\n

1. C\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf TNCN khi \u0111\u00e3 ngh\u1ec9 h\u01b0u kh\u00f4ng?<\/strong><\/h2>\n

T\u1ea1i Th\u00f4ng T\u01b0 92\/2015\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n c\u00e1 nh\u00e2n \u0111ang c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp th\u00ec t\u1ed5 ch\u1ee9c chi tr\u1ea3 c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n theo \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n. Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 h\u01b0u t\u1eeb th\u00e1ng 10\/2019 th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf TNCN th\u00e1ng 3\/2020 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3 n\u00ean t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u1ec3 x\u1eed l\u00fd n\u1ebfu ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n sau quy\u1ebft to\u00e1n. Do \u0111\u00f3, c\u00e1 nh\u00e2n ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh. N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\"C\u00e1

C\u00e1 nh\u00e2n ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf khi ngh\u1ec9 h\u01b0u n\u1ebfu thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh<\/p><\/div>\n

2. C\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai v\u00e0o trong quy\u1ebft to\u00e1n?<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp trong n\u0103m 2019 th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2019. Ri\u00eang \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 h\u01b0u trong n\u0103m 2019 \u2013 nh\u01b0 v\u1eady t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n (th\u00e1ng 3\/2020) nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb n\u00ean kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n.<\/span><\/p>\n

3. V\u00ec sao \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN h\u00e0ng th\u00e1ng r\u1ed3i nh\u01b0ng cu\u1ed1i n\u0103m v\u1eabn t\u00ednh l\u1ea1i?<\/h2>\n

M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf v\u00e0o cu\u1ed1i n\u0103m l\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i hay ph\u1ea3i \u0111\u00f3ng th\u00eam. M\u1eb7c d\u00f9 \u0111\u00e3 kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng nh\u01b0ng cu\u1ed1i n\u0103m v\u1eabn ph\u1ea3i t\u00ednh l\u1ea1i \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 n\u01a1i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb c\u00f3 sai s\u00f3t, th\u00eam v\u00e0o \u0111\u00f3 thu nh\u1eadp t\u1eebng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ch\u00eanh l\u1ec7ch t\u0103ng, gi\u1ea3m (c\u00f3 th\u1ec3 t\u0103ng do \u0111\u01b0\u1ee3c t\u0103ng l\u01b0\u01a1ng ho\u1eb7c \u0111\u01b0\u1ee3c th\u01b0\u1edfng). Do \u0111\u00f3 th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m l\u00e0 \u0111\u1ec3 t\u00ednh to\u00e1n c\u1ed9ng trung b\u00ecnh l\u1ea1i, nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ea7y \u0111\u1ee7 t\u1eebng th\u00e1ng r\u1ed3i th\u00ec cu\u1ed1i n\u0103m kh\u00f4ng tr\u1eeb th\u00eam m\u1ea5y nh\u01b0ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb nhi\u1ec1u n\u01a1i th\u00ec ph\u1ea3i xem x\u00e9t l\u1ea1i.<\/span><\/p>\n

\"Th\u1eddi

Cu\u1ed1i n\u0103m v\u1eabn ph\u1ea3i quy\u1ebft to\u00e1n \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t do ch\u00eanh l\u1ec7ch t\u0103ng gi\u1ea3m d\u00f9 \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf h\u1eb1ng th\u00e1ng<\/p><\/div>\n

N\u1ebfu \u0111\u00e3 tr\u1eeb h\u00e0ng th\u00e1ng r\u1ed3i th\u00ec c\u00f3 khi cu\u1ed1i n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam, th\u1eadm ch\u00ed c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i n\u1eefa. C\u00f2n ng\u01b0\u1eddi n\u00e0o c\u00f3 thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng sau \u0111\u00f3 c\u1ed9ng l\u1ea1i c\u1ea3 n\u0103m m\u00e0 theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n cao h\u01a1n 5-10% h\u00e0ng th\u00e1ng th\u00ec m\u1edbi ph\u1ea3i n\u1ed9p th\u00eam.<\/span><\/p>\n

4. \u0110\u0103ng k\u00fd v\u00e0 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/h2>\n

V\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf b\u1ea1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd trang web c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ti\u1ec7n l\u1ee3i cho b\u1ea3n th\u00e2n h\u01a1n. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o trang web http:\/\/nhanhtokhai.gdt.gov.vn<\/a> th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC ng\u00e0y 28\/7\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Quy\u1ebft to\u00e1n thu\u1ebf<\/strong> l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1c doanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u201c\u0111au \u0111\u1ea7u\u201d nh\u1ea5t. \u0110\u1ec3 tr\u00e1nh nh\u1eefng sai ph\u1ea1m khi b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, b\u1ea1n c\u1ea7n ph\u1ea3i s\u1eafp x\u1ebfp gi\u1ea5y t\u1edd r\u00f5 r\u00e0ng v\u00e0 \u0111\u1ed1i ch\u1ee9ng c\u1ea9n th\u1eadn \u0111\u1ec3 d\u1ec5 d\u00e0ng t\u00ecm ki\u1ebfm khi b\u1ecb h\u1ecfi t\u1edbi. N\u1ebfu c\u00f2n \u0111i\u1ec1u g\u00ec th\u1eafc m\u1eafc v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf, h\u00e3y li\u00ean h\u1ec7 \u0111\u1ebfn Fast Quality<\/strong>, \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n v\u00e0 c\u00f3 chuy\u00ean m\u00f4n cao s\u1ebd gi\u1ea3i \u0111\u00e1p t\u1ea5t c\u1ea3 v\u00e0 h\u1ed7 tr\u1ee3 t\u00ecm ra gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p cho v\u1ea5n \u0111\u1ec1 c\u1ee7a b\u1ea1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ea7u h\u1ebft c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u g\u1eb7p ph\u1ea3i kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n…<\/p>\n","protected":false},"author":1,"featured_media":10010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[450],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10493"}],"collection":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/comments?post=10493"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10493\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/10010"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=10493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=10493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=10493"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=10493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}