{"id":11769,"date":"2025-11-18T14:40:04","date_gmt":"2025-11-18T07:40:04","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=11769"},"modified":"2026-07-16T10:52:06","modified_gmt":"2026-07-16T03:52:06","slug":"thu-nhap-vang-lai-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/thu-nhap-vang-lai-la-gi","title":{"rendered":"Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec?\u00a0C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 h\u01b0\u1edbng d\u1eabn khai thu\u1ebf"},"content":{"rendered":"<p><strong>Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec<\/strong>? Li\u1ec7u \u0111\u00f3 ch\u1ec9 l\u00e0 v\u00e0i kho\u1ea3n th\u00f9 lao nh\u1ecf l\u1ebb hay c\u00f2n \u1ea9n ch\u1ee9a nh\u1eefng quy \u0111\u1ecbnh t\u00e0i ch\u00ednh quan tr\u1ecdng m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 \u0111ang v\u00f4 t\u00ecnh b\u1ecf qua? H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 \u0111\u1ec3 bi\u1ebft v\u00ec sao thu nh\u1eadp v\u00e3ng lai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a b\u1ea1n nhi\u1ec1u h\u01a1n b\u1ea1n ngh\u0129 nh\u00e9.\u00a0<\/p>\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/11\/18144000\/thu-nhap-vang-lai-la-gi.jpg\" alt=\"Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec?\u00a0C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 h\u01b0\u1edbng d\u1eabn khai thu\u1ebf\" class=\"wp-image-11770\" srcset=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/11\/18144000\/thu-nhap-vang-lai-la-gi.jpg 1024w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/11\/18144000\/thu-nhap-vang-lai-la-gi-300x300.jpg 300w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/11\/18144000\/thu-nhap-vang-lai-la-gi-150x150.jpg 150w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2025\/11\/18144000\/thu-nhap-vang-lai-la-gi-768x768.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<h2 class=\"wp-block-heading\">Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec?<\/h2>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" style=\"background:#f8f9fa;border-left:4px solid #1565c0;padding:15px 20px;margin:20px 0;border-radius:4px;font-style:italic;color:#333;\">\n<p><strong>Thu nh\u1eadp v\u00e3ng lai l\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng \u1ed5n \u0111\u1ecbnh v\u00e0 kh\u00f4ng g\u1eafn v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, nh\u01b0 th\u00f9 lao l\u00e0m th\u00eam, ti\u1ec1n hoa h\u1ed3ng nh\u1ecf l\u1ebb ho\u1eb7c c\u00e1c kho\u1ea3n chi tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00e1c.<\/strong><\/p>\n<\/blockquote>\n<p>Theo \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00e1c kho\u1ea3n th\u00f9 lao \u0111\u01b0\u1ee3c chi tr\u1ea3 theo nh\u1eefng h\u00ecnh th\u1ee9c sau \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp v\u00e3ng lai, bao g\u1ed3m:<\/p>\n<ul class=\"wp-block-list\">\n<li>Kho\u1ea3n hoa h\u1ed3ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi ho\u1eb7c t\u1eeb vi\u1ec7c l\u00e0m \u0111\u1ea1i l\u00fd ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a;<\/li>\n<li>Kho\u1ea3n chi tr\u1ea3 khi tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc &#8211; k\u1ef9 thu\u1eadt, c\u00e1c d\u1ef1 \u00e1n hay \u0111\u1ec1 \u00e1n;<\/li>\n<li>Ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat;<\/li>\n<li>Th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c khi tham gia gi\u1ea3ng d\u1ea1y, bi\u1ec3u di\u1ec5n v\u0103n h\u00f3a &#8211; ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c &#8211; th\u1ec3 thao;<\/li>\n<li>Ti\u1ec1n c\u00f4ng t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n qu\u1ea3ng c\u00e1o, cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ho\u1eb7c c\u00e1c kho\u1ea3n th\u00f9 lao t\u01b0\u01a1ng t\u1ef1.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">C\u00f4ng th\u1ee9c, c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/h2>\n<p>B\u1ea1n \u0111\u1ecdc mu\u1ed1n t\u00ecm vi\u1ec7c \u1edf m\u1ea3ng li\u00ean quan c\u00f3 th\u1ec3 xem th\u00eam c\u00e1c <a href=\"https:\/\/www.careerlink.vn\/viec-lam\/ke-toan-kiem-toan\/1\" style=\"color:#1565c0;font-weight:600\">v\u1ecb tr\u00ed k\u1ebf to\u00e1n<\/a> \u0111ang tuy\u1ec3n tr\u00ean CareerLink.<\/p>\n<p>C\u00f9ng v\u1edbi th\u1eafc m\u1eafc thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec th\u00ec thu nh\u1eadp v\u00e3ng lai c\u00f3 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u0169ng \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m.&nbsp;<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:<\/p>\n<ul class=\"wp-block-list\">\n<li>Khi c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c chi tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao hay c\u00e1c kho\u1ea3n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng v\u00e0 m\u1ed7i l\u1ea7n chi tr\u1ea3 t\u1eeb 2.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi thanh to\u00e1n cho ng\u01b0\u1eddi nh\u1eadn;<\/li>\n<li>Thu nh\u1eadp v\u00e3ng lai c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/li>\n<\/ul>\n<p>M\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp v\u00e3ng lai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/p>\n<p>Thu\u1ebf TNCN = Thu nh\u1eadp v\u00e3ng lai \u00d7 Thu\u1ebf su\u1ea5t 10%<\/p>\n<h2 class=\"wp-block-heading\">H\u01b0\u1edbng d\u1eabn k\u00ea khai thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/h2>\n<p>Tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft <a href=\"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/luat-lao-dong\/huong-dan-cach-tinh-thue-thu-nhap-ca-nhan\" style=\"color:#1565c0;font-weight:600\">H\u01af\u1edaNG D\u1eaaN C\u00c1CH T\u00cdNH THU\u1ebe TNCN N\u0102M 2020<\/a> \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn \u0111\u1ea7y \u0111\u1ee7 h\u01a1n.<\/p>\n<p><strong>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai<\/strong><\/p>\n<p>Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb thu nh\u1eadp v\u00e3ng lai \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><em>&nbsp;\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp:<\/em><\/p>\n<p>T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/p>\n<p><em>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf:<\/em><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i t\u1eeb hai ngu\u1ed3n tr\u1edf l\u00ean, n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng t\u00ecnh hu\u1ed1ng:<\/p>\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u00e0o, th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/li>\n<li>N\u1ebfu c\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u1edf b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o, th\u00ec n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110, k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, v\u00e0 thu nh\u1eadp t\u1ea1i m\u1ed9t hay nhi\u1ec1u n\u01a1i \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf 10%, th\u00ec n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/li>\n<li>N\u1ebfu c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng khi quy\u1ebft to\u00e1n kh\u00f4ng c\u00f2n l\u00e0m vi\u1ec7c \u1edf b\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb n\u00e0o, th\u00ec n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u01b0 tr\u00fa.<\/li>\n<\/ul>\n<p>Theo Kho\u1ea3n 8 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, khi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai v\u00e0 n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c tuy\u1ebfn t\u1ea1i trang https:\/\/canhan.gdt.gov.vn, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u01a1 quan thu\u1ebf d\u1ef1a tr\u00ean th\u00f4ng tin v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh trong n\u0103m do c\u00e1 nh\u00e2n cung c\u1ea5p.<\/p>\n<p><strong>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/strong><\/p>\n<p>\u0110\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb thu nh\u1eadp v\u00e3ng lai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd sau:<\/p>\n<ul class=\"wp-block-list\">\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo m\u1eabu 02\/QTT-TNCN, ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC;<\/li>\n<li>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, m\u1eabu 02-1\/BK-QTT-TNCN, ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 80\/2021\/TT-BTC;<\/li>\n<li>B\u1ea3n sao c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p trong n\u0103m, v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3);<\/li>\n<li>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<p><strong>Th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/strong><\/p>\n<p><em>N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp<\/em><\/p>\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp, theo h\u01b0\u1edbng d\u1eabn \u0111\u00e3 n\u00eau;<\/li>\n<li>C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ti\u1ebfn h\u00e0nh x\u1eed l\u00fd, ki\u1ec3m tra th\u00f4ng tin.<\/li>\n<\/ul>\n<p><em>N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c tuy\u1ebfn (online)<\/em><\/p>\n<ul class=\"wp-block-list\">\n<li>\u0110\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/li>\n<li>Nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf (MST) v\u00e0 m\u00e3 ki\u1ec3m tra, sau \u0111\u00f3 ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d;<\/li>\n<li>Ch\u1ecdn m\u1ee5c \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d r\u1ed3i ch\u1ecdn ti\u1ebfp \u201cK\u00ea khai tr\u1ef1c tuy\u1ebfn\u201d;<\/li>\n<li>\u0110i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, bao g\u1ed3m: t\u00ean ng\u01b0\u1eddi g\u1eedi, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email; ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN s\u1ed1 02\/QTT-TNCN v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ec3 quy\u1ebft to\u00e1n;<\/li>\n<li>Th\u1ef1c hi\u1ec7n khai t\u1edd khai;<\/li>\n<li>K\u1ebft xu\u1ea5t t\u1edd khai d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng XML;<\/li>\n<li>Ch\u1ecdn \u201cN\u1ed9p t\u1edd khai\u201d, nh\u1eadp m\u00e3 ki\u1ec3m tra, h\u1ec7 th\u1ed1ng s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng;<\/li>\n<li>In t\u1edd khai th\u00e0nh 2 b\u1ea3n v\u00e0 k\u00fd t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n<li>Mang CCCD\/CMND, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1edd khai \u0111\u00e3 in c\u00f3 ch\u1eef k\u00fd \u0111\u1ebfn B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda c\u1ee7a c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u00e3 n\u1ed9p t\u1edd khai \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/h2>\n<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1eeb thu nh\u1eadp v\u00e3ng lai n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul class=\"wp-block-list\">\n<li>M\u1ed7i l\u1ea7n nh\u1eadn thu nh\u1eadp d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng;<\/li>\n<\/ul>\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c ch\u1ec9 k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng;<\/li>\n<li>Ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp duy nh\u1ea5t t\u1eeb thu nh\u1eadp v\u00e3ng lai v\u00e0 thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf;<\/li>\n<li>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u01b0\u1edbc t\u00ednh trong n\u0103m, sau khi \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ch\u01b0a v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf (t\u1ed1i \u0111a 132.000.000 \u0111\u1ed3ng\/n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/li>\n<\/ul>\n<p>N\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u1eadp b\u1ea3n cam k\u1ebft theo m\u1eabu 08\/CK-TNCN (ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 80\/2021\/TT-BTC), t\u1eeb \u0111\u00f3 kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n<p>L\u01b0u \u00fd:<\/p>\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n (MST) t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp cam k\u1ebft;<\/li>\n<li>C\u00e1 nh\u00e2n ch\u1ecbu to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u1ea3n cam k\u1ebft, v\u00e0 n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t, s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">M\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng n\u1ed9p thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/h2>\n<p>Kho\u1ea3n 1 \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020, \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 m\u1ee9c ph\u1ea1t khi ch\u1eadm n\u1ed9p thu\u1ebf TNCN, v\u00ec v\u1eady ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u1ea3m b\u1ea3o n\u1ed9p \u0111\u00fang ho\u1eb7c tr\u01b0\u1edbc h\u1ea1n.<\/p>\n<p>C\u1ee5 th\u1ec3, m\u1ee9c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN l\u00e0 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p. S\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo sau ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf cho \u0111\u1ebfn khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n t\u1ea5t to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu, bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5 v\u00e0 cu\u1ed1i tu\u1ea7n.<\/p>\n<h2 class=\"wp-block-heading\">Gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu nh\u1eadp v\u00e3ng lai<\/h2>\n<p><strong><em>Thu nh\u1eadp v\u00e3ng lai nh\u1eadn t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i khai b\u00e1o t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<\/em><\/strong><br \/>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i khai b\u00e1o c\u1ea3 thu nh\u1eadp ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i. Kho\u1ea3n thu n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o t\u1ed5ng thu nh\u1eadp \u0111\u1ec3 t\u00ednh ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p qu\u1ed1c gia chi tr\u1ea3 v\u00e0 Vi\u1ec7t Nam c\u00f3 k\u00fd hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/p>\n<p><strong><em>Thu nh\u1eadp v\u00e3ng lai t\u1eeb l\u00e0m c\u1ed9ng t\u00e1c vi\u00ean online cho n\u1ec1n t\u1ea3ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u1ecbu thu\u1ebf?<\/em><\/strong><br \/>N\u1ebfu c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u1eadn ti\u1ec1n t\u1eeb n\u1ec1n t\u1ea3ng n\u01b0\u1edbc ngo\u00e0i, kho\u1ea3n thu \u0111\u00f3 v\u1eabn thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Vi\u1ec7c thanh to\u00e1n qua v\u00ed \u0111i\u1ec7n t\u1eed, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng hay n\u1ec1n t\u1ea3ng qu\u1ed1c t\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p><strong><em>Ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ph\u00e1t sinh thu nh\u1eadp v\u00e3ng lai trong n\u01b0\u1edbc c\u00f3 b\u1ecb \u0111\u00e1nh thu\u1ebf?<\/em><\/strong><br \/>Ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp c\u00f3 ngu\u1ed3n g\u1ed1c t\u1ea1i Vi\u1ec7t Nam. Thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ed1 \u0111\u1ecbnh tr\u00ean thu nh\u1eadp, kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n<p>Vi\u1ec7c n\u1eafm r\u00f5 <strong>thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec<\/strong> kh\u00f4ng ch\u1ec9 gi\u00fap m\u1ed7i c\u00e1 nh\u00e2n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n thu nh\u1eadp ngo\u00e0i c\u00f4ng vi\u1ec7c ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n hi\u1ec7u qu\u1ea3. N\u1ebfu c\u00f3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 thu nh\u1eadp v\u00e3ng lai, h\u00e3y chia s\u1ebb c\u00f9ng CareerLink nh\u00e9.&nbsp;<\/p>\n<p class=\"has-text-align-right\"><strong>Tr\u00ed Nh\u00e2n<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec? Li\u1ec7u \u0111\u00f3 ch\u1ec9 l\u00e0 v\u00e0i kho\u1ea3n th\u00f9 lao nh\u1ecf l\u1ebb hay c\u00f2n \u1ea9n ch\u1ee9a nh\u1eefng quy \u0111\u1ecbnh t\u00e0i ch\u00ednh &#8230;<\/p>\n","protected":false},"author":58,"featured_media":11770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-11769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/11769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=11769"}],"version-history":[{"count":7,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/11769\/revisions"}],"predecessor-version":[{"id":25633,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/11769\/revisions\/25633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/11770"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=11769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=11769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=11769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}