{"id":7633,"date":"2024-09-10T10:55:51","date_gmt":"2024-09-10T03:55:51","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=7633"},"modified":"2026-11-02T17:11:41","modified_gmt":"2026-11-02T10:11:41","slug":"cach-tinh-thue-thu-nhap-ca-nhan-nam-2024","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/goc-ky-nang\/cach-tinh-thue-thu-nhap-ca-nhan-nam-2024","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">B\u01b0\u1edbc v\u00e0o th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng, kh\u00f4ng nhi\u1ec1u th\u00ec \u00edt b\u1ea1n \u0111\u00e3 t\u1eebng nghe \u0111\u1ebfn thu nh\u1eadp c\u00e1 nh\u00e2n. V\u1eady b\u1ea1n c\u00f3 th\u1eafc m\u1eafc thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec, <strong>c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> th\u1ebf n\u00e0o? N\u1ebfu \u0111\u00e2y l\u00e0 \u0111i\u1ec1u b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u th\u00ec b\u00e0i vi\u1ebft sau \u0111\u00e2y l\u00e0 d\u00e0nh cho b\u1ea1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p style=\"text-align:center\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2026\/11\/02171140\/crl-7634-tax-statement-on-web-isometric-compositi.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2024\" width=\"1200\" height=\"675\" style=\"max-width:100%;height:auto;\" \/><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u00e1nh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n tr\u00edch t\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c thu nh\u1eadp kh\u00e1c v\u00e0 \u0111\u00f3ng cho c\u01a1 quan thu\u1ebf sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi c\u00f3 m\u1ee9c thu nh\u1eadp ph\u1ea3i \u0111\u00f3ng thu\u1ebf. Ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp c\u00e0ng cao th\u00ec m\u1ee9c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00e0ng l\u1edbn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa: c\u00f3 n\u01a1i \u1edf\/ nh\u00e0 thu\u00ea th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, c\u00f3 th\u1eddi gian thu\u00ea nh\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf ho\u1eb7c 1 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam. 2 tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa g\u1ed3m: c\u00e1 nh\u00e2n k\u00ed h\u1ee3p \u0111\u1ed3ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean v\u00e0 c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n\n\n\n<li>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, th\u01b0\u1eddng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Xem th\u00eam<\/em><strong><em>: <\/em><\/strong><em><a href=\"https:\/\/www.careerlink.vn\/viec-lam\/ke-toan-kiem-toan\/1\" target=\"_blank\" rel=\"noreferrer noopener\">Vi\u1ec7c L\u00e0m K\u1ebf To\u00e1n t\u1ea1i Careerlink.vn <\/a><\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2024<\/h2>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u201cBi\u1ebft c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m vi\u1ec7c bi\u1ebft b\u1ea1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf n\u00e0o, thu nh\u1eadp n\u00e0o ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp n\u00e0o kh\u00f4ng\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN x Thu\u1ebf su\u1ea5t (%)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong \u0111\u00f3:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN = T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;<strong>T\u1ed5ng thu nh\u1eadp<\/strong>&nbsp;l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi tr\u1ea3 bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, th\u00f9 lao, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;<strong>C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/strong>&nbsp;b\u1eaft bu\u1ed9c theo t\u1ef7 l\u1ec7: BHXH (8%), BHYT (1,5%), BHTN (1%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;<strong>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ \u0110\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. (Ph\u1ea3i \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;4.&nbsp;<strong>C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong>&nbsp;bao g\u1ed3m:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 Ti\u1ec1n \u0103n gi\u1eefa ca kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\/th\u00e1ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>&nbsp;V\u00ed d\u1ee5: N\u1ebfu b\u1ea1n \u0111\u01b0\u1ee3c ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n l\u00e0 750.000 \u0111\/th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n 730.000\u0111, c\u00f2n 750.000 \u2013 730.000 = 20.000 s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u2013 Chi ph\u00ed ph\u1ee5 c\u1ea5p trang ph\u1ee5c kh\u00f4ng h\u01a1n 5.000.000 \u0111\/n\u0103m (Mi\u1ec5n to\u00e0n b\u1ed9 n\u1ebfu chi b\u1eb1ng hi\u1ec7n v\u1eadt)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>V\u00ed d\u1ee5: N\u1ebfu b\u1ea1n nh\u1eadn ti\u1ec1n ph\u1ee5 c\u1ea5p trang ph\u1ee5c l\u00e0 4.900.000\u0111\/n\u0103m\/ng\u01b0\u1eddi th\u00ec s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;N\u1ebfu b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c 5.200.000\u0111\/n\u0103m\/ng\u01b0\u1eddi th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n 5.000.000, c\u00f2n 200.000\u0111 s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n x\u0103ng, ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed (theo Quy ch\u1ebf t\u00e0i ch\u00ednh\/Quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a C\u00f4ng ty).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 Thu nh\u1eadp l\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9, l\u1ec5, ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n ti\u1ec1n c\u00f4ng so v\u1edbi ng\u00e0y th\u01b0\u1eddng<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>&nbsp;V\u00ed d\u1ee5: B\u1ea1n ng\u00e0y l\u00e0m \u0111\u01b0\u1ee3c 50.000\u0111\/gi\u1edd nh\u01b0ng l\u00e0m th\u00eam ban \u0111\u00eam \u0111\u01b0\u1ee3c 70.000\u0111\/gi\u1edd th\u00ec 70.000 \u2013 50.000 = 20.000\u0111 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u2013 Ph\u1ee5 c\u1ea5p thu\u00ea nh\u00e0 kh\u00f4ng qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0)\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;B.&nbsp; Thu\u1ebf su\u1ea5t<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>B\u1eadc thu\u1ebf<\/strong>&nbsp;<strong>(1)<\/strong><\/td><td><strong>Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/strong>&nbsp;<strong>(tri\u1ec7u \u0111\u1ed3ng)<\/strong>&nbsp;<strong>(2)<\/strong><\/td><td><strong>Thu\u1ebf su\u1ea5t (%)<\/strong>&nbsp;<strong>(3)<\/strong><\/td><td><strong>C\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong>&nbsp;<strong>(4)<\/strong><\/td><\/tr><tr><td>1<\/td><td>\u0110\u1ebfn 5<\/td><td>5<\/td><td>Thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT) x 5%<\/td><\/tr><tr><td>2<\/td><td>Tr\u00ean 5 \u0111\u1ebfn 10<\/td><td>10<\/td><td>TNTT x 10% \u2013 250.000 \u0111<\/td><\/tr><tr><td>3<\/td><td>Tr\u00ean 10 \u0111\u1ebfn 18<\/td><td>15<\/td><td>TNTT x 15% \u2013 750.000 \u0111<\/td><\/tr><tr><td>4<\/td><td>Tr\u00ean 18 \u0111\u1ebfn 32<\/td><td>20<\/td><td>TNTT x 20% \u2013 1.650.000 \u0111<\/td><\/tr><tr><td>5<\/td><td>Tr\u00ean 32 \u0111\u1ebfn 52<\/td><td>25<\/td><td>TNTT x 25% \u2013 3.250.000 \u0111<\/td><\/tr><tr><td>6<\/td><td>Tr\u00ean 52 \u0111\u1ebfn 80<\/td><td>30<\/td><td>TNTT x 30% \u2013 5.850.000 \u0111<\/td><\/tr><tr><td>7<\/td><td>Tr\u00ean 80<\/td><td>35<\/td><td>TNTT x 35% \u2013 9.850.000 \u0111<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f9ng xem c\u00e1c v\u00ed d\u1ee5 sau \u0111\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 1<\/strong>: Th\u00e1ng 7\/2024 \u00d4ng A nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n l\u01b0\u01a1ng theo ng\u00e0y c\u00f4ng l\u00e0m vi\u1ec7c: 20.000.000 \u0111<\/li>\n\n\n\n<li>Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca: 500.000 \u0111<\/li>\n\n\n\n<li>Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i: 200.000 \u0111<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; Trong th\u00e1ng n\u00e0y, \u00f4ng A kh\u00f4ng \u0111\u00f3ng g\u00f3p b\u1ea5t c\u1ee9 kho\u1ea3n n\u00e0o li\u00ean quan \u0111\u1ebfn t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;Ngo\u00e0i ra, \u00f4ng A nu\u00f4i 1 con d\u01b0\u1edbi 18 tu\u1ed5i, \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00f4ng ty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;<strong>C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u00f4ng A trong th\u00e1ng 7\/2024 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;&nbsp;&nbsp;&nbsp; T\u1ed5ng thu nh\u1eadp = 20.000.000 \u0111 + 500.000 \u0111 + 200.000 \u0111 =&nbsp;<strong>20.700.000 \u0111<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;&nbsp;&nbsp;&nbsp; C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BHXH (8%)&nbsp;&nbsp;&nbsp; = 20.700.000 \u0111 x 8%&nbsp;&nbsp;&nbsp;&nbsp; =&nbsp;&nbsp; 1.6560.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;BHYT (1,5%) &nbsp;= 20.700.000&nbsp; &nbsp;x 1,5%&nbsp; &nbsp;=&nbsp;&nbsp;&nbsp;&nbsp;310.500 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; BHTN (1%)&nbsp; &nbsp;&nbsp;&nbsp;= 20.700.000 &nbsp;&nbsp;x 1%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;207.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">_______________________________________________________<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;T\u1ed5ng = &nbsp;&nbsp;<strong>2.173.500 \u0111<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013&nbsp; B\u1ea3n th\u00e2n: 11.000.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013&nbsp; 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 4.400.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5ng gi\u1ea3m tr\u1eeb: 15.400.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n = 500.000 (ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1eady,&nbsp;<strong>thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT)<\/strong>&nbsp;= T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Gi\u1ea3m tr\u1eeb + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp;= 20.700.000 \u0111 \u2013 (2.173.500 \u0111&nbsp;+ 15.400.000 \u0111 + 500.000 \u0111) = 2.626.500 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Suy ra, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00f4ng A thu\u1ed9c b\u1eadc 1 (\u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c c\u1ed9t th\u1ee9 (4) cho b\u1eadc&nbsp;1 trong b\u1ea3ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n th\u00ec:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong>&nbsp;= TNTT x 5% = 2.626.500 \u0111 x 5% =&nbsp;<strong>131.325 \u0111<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1eeb \u0111\u00e2y, c\u0169ng c\u00f3 th\u1ec3 suy ra m\u1ee9c l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u00e0ng th\u00e1ng c\u1ee7a \u00f4ng A l\u00e0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u1ed1 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn<\/strong>&nbsp;=&nbsp;<strong>T\u1ed5ng thu nh\u1eadp<\/strong>&nbsp;\u2013&nbsp;<strong>(C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Thu\u1ebf TNCN)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp;=&nbsp;20.700.000 \u0111 \u2013 (2.173.500\u0111 + 131.325 \u0111) = 18.395.175 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 2<\/strong>: Th\u00e1ng 8\/2024, \u00d4ng M nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o&nbsp;&nbsp; L\u01b0\u01a1ng theo ng\u00e0y c\u00f4ng l\u00e0m vi\u1ec7c: 50.000.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o&nbsp;&nbsp; Ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca: 500.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">o&nbsp;&nbsp; Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i: 200.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trong th\u00e1ng n\u00e0y, \u00f4ng M kh\u00f4ng \u0111\u00f3ng g\u00f3p b\u1ea5t c\u1ee9 kho\u1ea3n n\u00e0o li\u00ean quan \u0111\u1ebfn t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;Ngo\u00e0i ra, \u00f4ng M nu\u00f4i 2 con d\u01b0\u1edbi 18 tu\u1ed5i, \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00f4ng ty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<strong>C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u00f4ng M trong th\u00e1ng 8\/2024 nh\u01b0 sau:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;&nbsp;&nbsp;&nbsp; T\u1ed5ng thu nh\u1eadp = 50.000.000 \u0111 + 500.000 \u0111 + 200.000 \u0111 =&nbsp;<strong>50.700.000 \u0111<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;&nbsp;&nbsp;&nbsp; C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ M\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH, BHYT = 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf = 20 x 2.340.000 \u0111 = 46.800.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">+ M\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHTN = 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng = 20 x 4.960.000 \u0111 = 99.200.000 \u0111 (v\u01b0\u1ee3t m\u1ee9c l\u01b0\u01a1ng c\u1ee7a \u00f4ng M, n\u00ean t\u00ednh theo m\u1ee9c l\u01b0\u01a1ng l\u00e0 50.000.000 \u0111)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHXH (8%) &nbsp;&nbsp;= 46.800.000 \u0111 x 8%&nbsp; &nbsp; &nbsp;&nbsp;= 3.744.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHYT (1,5%) = 46.800.000&nbsp; \u0111 x 1,5% &nbsp;&nbsp;= 702.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">BHTN (1%)&nbsp; &nbsp;&nbsp;= 50.000.000 \u0111 x 1%&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;=&nbsp; &nbsp;500.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">_______________________________________________________<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;T\u1ed5ng = &nbsp;4.946.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 B\u1ea3n th\u00e2n: 11.000.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2013 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c = 2 x 4.400.000 \u0111 = 8.800.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5ng gi\u1ea3m tr\u1eeb: 19.800.000 \u0111<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n = 500.000 \u0111 (ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n gi\u1eefa ca)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;V\u1eady,&nbsp;<strong>thu nh\u1eadp t\u00ednh thu\u1ebf (TNTT)<\/strong>&nbsp;= T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Gi\u1ea3m tr\u1eeb + C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= 50.700.000 \u0111 \u2013 (4.946.000 \u0111 + 19.800.000 \u0111 + 500.000 \u0111) =&nbsp;<strong>25.454.000 \u0111<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suy ra, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00f4ng M thu\u1ed9c b\u1eadc 4 (Tr\u00ean 18 \u0111\u1ebfn 32 tri\u1ec7u \u0111\u1ed3ng)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c c\u1ed9t th\u1ee9 (4) cho b\u1eadc 4 trong b\u1ea3ng Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n th\u00ec: &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong>&nbsp;= TNTT x 20% \u2013 1.650.000 = (25.454.000 \u0111 x 20%) \u2013 1.650.000 \u0111 =&nbsp;<strong>3.440.800 \u0111<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1eeb \u0111\u00e2y, c\u0169ng c\u00f3 th\u1ec3 suy ra m\u1ee9c l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u00e0ng th\u00e1ng c\u1ee7a \u00f4ng M l\u00e0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>S\u1ed1 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn = T\u1ed5ng thu nh\u1eadp \u2013 (C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m + Thu\u1ebf TNCN)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">= 50.700.000 \u2013 (4.946.000 \u0111 + 3.440.800 \u0111) = 42.313.200 \u0111<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi 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 lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f4ng th\u1ee9c t\u00ednh<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = 10% x T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN x 20% thu\u1ebf su\u1ea5t<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi c\u1ea3 \u1edf Vi\u1ec7t Nam c\u1ea3 \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam = (S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c cho c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \/ S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m) x Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf) + Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam = (S\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t \u1edf Vi\u1ec7t Nam \/ 365 ng\u00e0y) x Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf) + Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">M\u1ee9c l\u01b0\u01a1ng bao nhi\u00eau ph\u1ea3i n\u1ed9p thu\u1ebf?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng, h\u00e3y tham kh\u1ea3o b\u1ea3ng sau.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table style=\"border-collapse:collapse;width:100%;margin:20px 0;font-size:15px;border:1px solid #dee2e6\"><tbody><tr><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">STT<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">Thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng\/th\u00e1ng<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">T\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng\/n\u0103m<\/td><\/tr><tr><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">1<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">Kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">&gt; 11 tri\u1ec7u \u0111\u1ed3ng<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">&gt; 132 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">2<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">C\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">&gt; 15,4 tri\u1ec7u \u0111\u1ed3ng<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">&gt; 184,8 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">3<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">C\u00f3 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">&gt; 19,8 tri\u1ec7u \u0111\u1ed3ng<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">&gt; 237,6 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">4<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">C\u00f3 3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">&gt; 24,2 tri\u1ec7u \u0111\u1ed3ng<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#ffffff\">&gt; 290,4 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">5<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">C\u00f3 4 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">&gt; 28,4 tri\u1ec7u \u0111\u1ed3ng<\/td><td style=\"padding:10px 15px;border:1px solid #dee2e6;background:#f0f7ff\">&gt; 343,2 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u1ea7n thu nh\u1eadp trong b\u1ea3ng l\u00e0 thu nh\u1eadp sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, khuy\u1ebfn h\u1ecdc, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, c\u00e1c ph\u1ea9n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh thu\u1ebf nh\u01b0 tr\u1ee3 c\u1ea5p, ph\u1ee5c c\u1ea5p c\u01a1m tr\u01b0a, ph\u1ee5 c\u1ea5p g\u1eedi xe, \u0111i l\u1ea1i\u2026<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u01b0\u01a1ng th\u1eed vi\u1ec7c l\u00e0 m\u1ed9t ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u00ean c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi m\u1ee9c kh\u1ea5u tr\u1eeb 10% tr\u00ean t\u1ed5ng thu nh\u1eadp (theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00ed d\u1ee5, n\u1ebfu l\u01b0\u01a1ng th\u1eed vi\u1ec7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng b\u1eb1ng 85% m\u1ee9c l\u01b0\u01a1ng ch\u00ednh th\u1ee9c l\u00e0 8 tri\u1ec7u \u0111\u1ed3ng s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 800.000 \u0111\u1ed3ng =&gt; L\u01b0\u01a1ng th\u1ef1c nh\u1eadn l\u00e0 7.200.000 \u0111\u1ed3ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb: C\u00f4ng ty s\u1ebd kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi tr\u1ea3 cho nh\u00e2n vi\u00ean.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ti\u1ec1n t\u0103ng ca, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd c\u00f3 b\u1ecb t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c trong gi\u1edd h\u00e0nh ch\u00ednh s\u1ebd mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1ed9t ph\u1ea7n, t\u1ee9c l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hi v\u1ecdng v\u1edbi h\u01b0\u1edbng d\u1eabn <strong>c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> v\u00e0 v\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN n\u0103m 2024 m\u1edbi nh\u1ea5t tr\u00ean \u0111\u00e2y, b\u1ea1n s\u1ebd g\u1eb7p nhi\u1ec1u thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c t\u00ednh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a m\u00ecnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc v\u00e0o th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng, kh\u00f4ng nhi\u1ec1u th\u00ec \u00edt b\u1ea1n \u0111\u00e3 t\u1eebng nghe \u0111\u1ebfn thu nh\u1eadp c\u00e1 nh\u00e2n. V\u1eady b\u1ea1n c\u00f3 th\u1eafc m\u1eafc thu &#8230;<\/p>\n","protected":false},"author":58,"featured_media":32287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-7633","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-ky-nang"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/7633","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=7633"}],"version-history":[{"count":6,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/7633\/revisions"}],"predecessor-version":[{"id":32288,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/7633\/revisions\/32288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/32287"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=7633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=7633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=7633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}