{"id":3487,"date":"2020-11-27T23:03:51","date_gmt":"2020-11-27T16:03:51","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3487"},"modified":"2021-07-19T11:34:35","modified_gmt":"2021-07-19T04:34:35","slug":"cac-truong-hop-khong-khau-tru-10-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/cac-truong-hop-khong-khau-tru-10-thue-thu-nhap-ca-nhan\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ?"},"content":{"rendered":"

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ?. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m thu\u1ebf ?<\/p>\n

H\u01b0\u1edbng d\u1eabn n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ?<\/p>\n

H\u01b0\u1edbng d\u1eabn \u1ee7y quy\u1ec1n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ?<\/p>\n

H\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 ho\u00e0n thu\u1ebf TNCN ?<\/p>\n

Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/h3>\n

C\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf m\u00f4n b\u00e0i m\u1edbi nh\u1ea5t n\u0103m 2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/a><\/p>\n

9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf tr\u1ecdn g\u00f3i d\u1ecbch v\u1ee5 c\u1ee7a GA Accounting<\/a><\/p>\n

Nh\u1eefng k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n tr\u01b0\u1edfng gi\u1ecfi<\/a><\/p>\n

Th\u1ee9 nh\u1ea5t, quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN:<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m i, kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng\/ l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf 10% tr\u00ean thu nh\u1eadp.<\/p>\n

Tuy nhi\u00ean, n\u1ebfu tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft theo m\u1eabu 02\/CK-TNCN (theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft:<\/p>\n

1\/ K\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng;<\/p>\n

2\/ \u01af\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;<\/p>\n

3\/ Ch\u1ec9 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft khi c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 M\u00e3 s\u1ed1 thu\u1ebf (t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft);<\/p>\n

4\/ C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean.<\/p>\n

Th\u1ee9 hai, Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf 10% \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e0m cam k\u1ebft theo m\u1eabu 02\/CK-TNCN, c\u00f3 thu nh\u1eadp theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1eeb 2.000.000 \u0111\u1ed3ng\/ l\u1ea7n tr\u1edf l\u00ean nh\u01b0ng sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00f3 th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/p>\n

\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf:<\/p>\n

1\/ C\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n Thu\u1ebf:<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n. Sau khi b\u00f9 tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3.<\/p>\n

C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/p>\n

2\/ \u0110\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf:<\/p>\n

Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

3\/ C\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf<\/p>\n

 <\/p>\n

Th\u1ee9 ba, H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN:<\/h2>\n

* Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n

1- Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

2- B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/p>\n

* Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 quy\u1ebft to\u00e1n:<\/p>\n

– C\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [45] – \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [47] – \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 09\/KK-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

 <\/p>\n

Nh\u01b0 v\u1eady: \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0m cam k\u1ebft 02\/CK-TNCN (theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 kh\u00f4ng kh\u1ea5u tr\u1eeb 10% th\u00ec th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u01b0 quy \u0111\u1ecbnh \u1edf tr\u00ean.<\/strong><\/em><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ?. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m thu\u1ebf ? H\u01b0\u1edbng d\u1eabn n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ? H\u01b0\u1edbng d\u1eabn \u1ee7y quy\u1ec1n ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ? H\u01b0\u1edbng […]<\/p>\n","protected":false},"author":2,"featured_media":3488,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-3487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3487\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3487"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3487\/revisions\/"}],"predecessor-version":[{"id":3493,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3487\/revisions\/3493\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3488\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}