{"id":13598,"date":"2024-09-12T22:09:15","date_gmt":"2024-09-12T15:09:15","guid":{"rendered":"https:\/\/arito.vn\/?p=13598"},"modified":"2024-09-12T22:14:52","modified_gmt":"2024-09-12T15:14:52","slug":"thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/","title":{"rendered":"Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn t\u00ednh TNCN l\u0169y ti\u1ebfn ch\u00ednh x\u00e1c"},"content":{"rendered":"

Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i ng\u00e0y nay, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng thu\u1ebf c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m h\u00e0ng \u0111\u1ea7u. Trong \u0111\u00f3, thu\u1ebf l\u0169y ti\u1ebfn, hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111ang \u0111\u01b0\u1ee3c nhi\u1ec1u qu\u1ed1c gia \u00e1p d\u1ee5ng. H\u1ec7 th\u1ed1ng thu\u1ebf n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng trong vi\u1ec7c ph\u00e2n chia g\u00e1nh n\u1eb7ng thu\u1ebf gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp, t\u00e1i ph\u00e2n ph\u1ed1i t\u00e0i nguy\u00ean v\u00e0 gi\u1ea3m b\u1edbt s\u1ef1 ch\u00eanh l\u1ec7ch gi\u00e0u ngh\u00e8o trong x\u00e3 h\u1ed9i.\u00a0<\/span><\/p>\n

B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Arito<\/a><\/strong> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 thu\u1ebf l\u0169y ti\u1ebfn<\/a><\/strong>, c\u00e1ch t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn ch\u00ednh x\u00e1c v\u00e0 \u00fd ngh\u0129a c\u1ee7a n\u00f3 trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/span><\/p>\n

1. Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec?<\/b><\/h2>\n

Hi\u1ec7n t\u1ea1i, m\u1eb7c d\u00f9 ch\u01b0a c\u00f3 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o \u0111\u1ecbnh ngh\u0129a m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u1ec1 thu\u1ebf l\u0169y ti\u1ebfn, ch\u00fang ta c\u00f3 th\u1ec3 hi\u1ec3u n\u00f3 nh\u01b0 sau:<\/span><\/p>\n

Thu\u1ebf l\u0169y ti\u1ebfn, hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, trong \u0111\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t t\u0103ng d\u1ea7n theo t\u1eebng b\u1eadc thu nh\u1eadp. C\u1ee5 th\u1ec3, h\u1ec7 th\u1ed1ng thu\u1ebf n\u00e0y \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb th\u1ea5p \u0111\u1ebfn cao (t\u1eeb 5% \u0111\u1ebfn 35%) t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng kho\u1ea3ng thu nh\u1eadp. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf cao h\u01a1n, trong khi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p s\u1ebd ch\u1ec9 ph\u1ea3i n\u1ed9p m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/span><\/p>\n

H\u1ec7 th\u1ed1ng thu\u1ebf l\u0169y ti\u1ebfn nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i trong vi\u1ec7c ph\u00e2n ph\u1ed1i g\u00e1nh n\u1eb7ng thu\u1ebf, g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n trong x\u00e3 h\u1ed9i.<\/span><\/p>\n

\"thu\u1ebf<\/p>\n

2. M\u1ee5c \u0111\u00edch \u00e1p d\u1ee5ng thu\u1ebf l\u0169y ti\u1ebfn<\/b><\/h2>\n

M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf l\u0169y ti\u1ebfn trong vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m:<\/span><\/p>\n

    \n
  1. \u0110\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng<\/b>: Thu\u1ebf l\u0169y ti\u1ebfn gi\u00fap ph\u00e2n chia g\u00e1nh n\u1eb7ng thu\u1ebf m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, d\u1ef1a tr\u00ean m\u1ee9c thu nh\u1eadp c\u1ee7a h\u1ecd. Nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao s\u1ebd \u0111\u00f3ng g\u00f3p nhi\u1ec1u h\u01a1n so v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p.<\/span><\/li>\n
  2. G\u00f3p ph\u1ea7n \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp<\/b>: H\u1ec7 th\u1ed1ng thu\u1ebf n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap \u0111i\u1ec1u ti\u1ebft thu nh\u1eadp m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i, t\u1ea1o ra ngu\u1ed3n l\u1ef1c cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 nh\u1eefng ng\u01b0\u1eddi c\u00f3 ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n.<\/span><\/li>\n
  3. T\u00e1i ph\u00e2n ph\u1ed1i t\u00e0i nguy\u00ean<\/b>: Thu\u1ebf l\u0169y ti\u1ebfn gi\u00fap t\u00e1i ph\u00e2n ph\u1ed1i t\u00e0i s\u1ea3n v\u00e0 t\u00e0i nguy\u00ean gi\u1eefa c\u00e1c t\u1ea7ng l\u1edbp x\u00e3 h\u1ed9i, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho s\u1ef1 ph\u00e1t tri\u1ec3n \u0111\u1ed3ng \u0111\u1ec1u v\u00e0 c\u00f4ng b\u1eb1ng h\u01a1n trong x\u00e3 h\u1ed9i.<\/span><\/li>\n
  4. Gi\u1ea3m b\u1edbt ch\u00eanh l\u1ec7ch gi\u00e0u ngh\u00e8o<\/b>: Vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf l\u0169y ti\u1ebfn c\u0169ng nh\u1eb1m m\u1ee5c ti\u00eau gi\u1ea3m b\u1edbt s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e0u ngh\u00e8o, th\u00fac \u0111\u1ea9y s\u1ef1 b\u00ecnh \u0111\u1eb3ng v\u00e0 c\u00f4ng b\u1eb1ng trong c\u01a1 h\u1ed9i s\u1ed1ng v\u00e0 l\u00e0m vi\u1ec7c c\u1ee7a m\u1ecdi c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ol>\n

    3. \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh thu\u1ebf TNCN theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/b><\/h2>\n

    Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 27 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f9ng v\u1edbi nh\u1eefng n\u1ed9i dung b\u1ed5 sung t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 25 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn s\u1ebd \u00e1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, v\u00e0 nh\u1eefng c\u00e1 nh\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nh\u01b0 \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, ho\u1eb7c thu nh\u1eadp t\u1eeb vi\u1ec7c tr\u00fang gi\u1ea3i th\u01b0\u1edfng, m\u1ee9c thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp v\u01b0\u1ee3t qu\u00e1 2.000.000 \u0111\u1ed3ng, s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf l\u0169y ti\u1ebfn to\u00e0n ph\u1ea7n, nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong vi\u1ec7c thu thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu nh\u1eadp.<\/span><\/p>\n

    \"\u0110\u1ed1i<\/p>\n

    4. Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1edbi nh\u1ea5t<\/b><\/h2>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n m\u1edbi nh\u1ea5t m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
    B\u1eadc thu\u1ebf<\/b><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/b><\/td>\nThu\u1ebf su\u1ea5t<\/b><\/td>\n<\/tr>\n
    1<\/span><\/td>\n\u0110\u1ebfn 60 tri\u1ec7u<\/span><\/td>\n\u0110\u1ebfn 5 tri\u1ec7u<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
    2<\/span><\/td>\nTr\u00ean 60 \u2013 120 tri\u1ec7u<\/span><\/td>\nTr\u00ean 5 \u2013 10 tri\u1ec7u<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
    3<\/span><\/td>\nTr\u00ean 120 \u2013 216 tri\u1ec7u<\/span><\/td>\nTr\u00ean 10 \u2013 18 tri\u1ec7u<\/span><\/td>\n15%<\/span><\/td>\n<\/tr>\n
    4<\/span><\/td>\nTr\u00ean 216 \u2013 384 tri\u1ec7u<\/span><\/td>\nTr\u00ean 18 \u2013 32 tri\u1ec7u<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n
    5<\/span><\/td>\nTr\u00ean 384 \u2013 624 tri\u1ec7u<\/span><\/td>\nTr\u00ean 32 \u2013 52 tri\u1ec7u<\/span><\/td>\n25%<\/span><\/td>\n<\/tr>\n
    6<\/span><\/td>\nTr\u00ean 624 \u2013 960 tri\u1ec7u<\/span><\/td>\nTr\u00ean 52 \u2013 80 tri\u1ec7u<\/span><\/td>\n30%<\/span><\/td>\n<\/tr>\n
    7<\/span><\/td>\nTr\u00ean 960 tri\u1ec7u<\/span><\/td>\nTr\u00ean 80 tri\u1ec7u<\/span><\/td>\n35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Bi\u1ec3u thu\u1ebf n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng trong vi\u1ec7c \u0111\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp th\u1ea5p \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i h\u01a1n.<\/span><\/p>\n

    5. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u0169y ti\u1ebfn<\/b><\/h2>\n

    \u0110\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u0169y ti\u1ebfn, b\u1ea1n c\u1ea7n tham kh\u1ea3o \u0110i\u1ec1u 7 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c v\u00e0 quy tr\u00ecnh c\u1ee5 th\u1ec3:<\/span><\/p>\n

    C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn<\/b><\/h3>\n

    Thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh th\u1ebf x Thu\u1ebf xu\u1ea5t<\/span><\/p>\n

    \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN c\u1ea7n n\u1ed9p, b\u1ea1n c\u1ea7n t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t theo c\u00e1c c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

      \n
    1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b>: <\/span>Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.\u00a0<\/span><\/li>\n
    2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b>: Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp – C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/li>\n<\/ol>\n

      Tr\u00ecnh t\u1ef1 t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/b><\/h3>\n

      \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n

        \n
      1. B\u01b0\u1edbc 1<\/b>: T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/li>\n
      2. B\u01b0\u1edbc 2<\/b>: Chia thu nh\u1eadp t\u00ednh thu\u1ebf th\u00e0nh t\u1eebng ph\u1ea7n theo c\u00e1c b\u1eadc thu\u1ebf trong bi\u1ec3u thu\u1ebf.<\/span><\/li>\n
      3. B\u01b0\u1edbc 3<\/b>: T\u00ednh thu\u1ebf cho t\u1eebng ph\u1ea7n thu nh\u1eadp theo thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng b\u1eadc.<\/span><\/li>\n
      4. B\u01b0\u1edbc 4<\/b>: C\u1ed9ng thu\u1ebf c\u1ee7a c\u00e1c ph\u1ea7n thu nh\u1eadp l\u1ea1i \u0111\u1ec3 ra s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ol>\n

        V\u00ed d\u1ee5 t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn<\/b><\/h3>\n

        Gi\u1ea3 s\u1eed \u00f4ng Nguy\u1ec5n V\u0103n A c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u00e0ng th\u00e1ng l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m 2 tri\u1ec7u 625 ng\u00e0n \u0111\u1ed3ng.<\/span><\/p>\n

        B\u01b0\u1edbc 1: T\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/h4>\n
          \n
        • Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/li>\n
        • Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng: 25,000,000 VND<\/span><\/li>\n
        • C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: 11,000,000 VND (gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ea3n th\u00e2n) + 2,625,000 VND (b\u1ea3o hi\u1ec3m)<\/span><\/li>\n<\/ul>\n

          Thu nh\u1eadp ch\u1ecbu thu\u1ebf=25,000,000\u221211,000,000\u22122,625,000=11,375,000 VND<\/span><\/p>\n

          B\u01b0\u1edbc 2: T\u00ednh thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/strong><\/h4>\n

          Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n c\u00f3 c\u00e1c b\u1eadc thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

            \n
          1. \u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng: 5%<\/span><\/li>\n
          2. Tr\u00ean 5 tri\u1ec7u \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng: 10%<\/span><\/li>\n
          3. Tr\u00ean 10 tri\u1ec7u \u0111\u1ebfn 18 tri\u1ec7u \u0111\u1ed3ng: 15%<\/span><\/li>\n
          4. Tr\u00ean 18 tri\u1ec7u \u0111\u1ebfn 32 tri\u1ec7u \u0111\u1ed3ng: 20%<\/span><\/li>\n
          5. Tr\u00ean 32 tri\u1ec7u \u0111\u1ebfn 52 tri\u1ec7u \u0111\u1ed3ng: 25%<\/span><\/li>\n
          6. Tr\u00ean 52 tri\u1ec7u \u0111\u1ebfn 80 tri\u1ec7u \u0111\u1ed3ng: 30%<\/span><\/li>\n
          7. Tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng: 35%<\/span><\/li>\n<\/ol>\n

            T\u00ednh thu\u1ebf cho t\u1eebng ph\u1ea7n<\/strong><\/h4>\n
              \n
            • Ph\u1ea7n 1: 5,000,000 VND x 5% = 250,000 VND<\/span><\/li>\n
            • Ph\u1ea7n 2: 5,000,000 VND x 10% = 500,000 VND<\/span><\/li>\n
            • Ph\u1ea7n 3: 1,375,000 VND x 15% = 206,250 VND<\/span><\/li>\n<\/ul>\n

              T\u1ed5ng thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong><\/h4>\n

              T\u1ed5ng thu\u1ebf TNCN=250,000+500,000+206,250=956,250 VND<\/span><\/p>\n

              V\u1eady, \u00f4ng Nguy\u1ec5n V\u0103n A ph\u1ea3i n\u1ed9p 956,250 VND thu\u1ebf TNCN cho th\u00e1ng \u0111\u00f3.<\/span><\/p>\n

              \"C\u00e1ch<\/p>\n

              Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 thu\u1ebf l\u0169y ti\u1ebfn v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u1ea7n n\u1ed9p ch\u00ednh x\u00e1c, h\u00e3y \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c thu nh\u1eadp c\u1ee7a b\u1ea1n. N\u1ebfu b\u1ea1n th\u1ea5y th\u00f4ng tin n\u00e0y h\u1eefu \u00edch, h\u00e3y chia s\u1ebb cho ng\u01b0\u1eddi kh\u00e1c c\u00f9ng tham kh\u1ea3o!<\/span><\/p>","protected":false},"excerpt":{"rendered":"

              Trong b\u1ed1i c\u1ea3nh ph\u00e1t tri\u1ec3n kinh t\u1ebf x\u00e3 h\u1ed9i ng\u00e0y nay, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c h\u1ec7 th\u1ed1ng thu\u1ebf c\u00f4ng b\u1eb1ng v\u00e0 h\u1ee3p l\u00fd tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m h\u00e0ng \u0111\u1ea7u. Trong \u0111\u00f3, thu\u1ebf l\u0169y ti\u1ebfn, hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf […]<\/p>\n","protected":false},"author":9,"featured_media":13602,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13598"}],"version-history":[{"count":4,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13598\/revisions"}],"predecessor-version":[{"id":13605,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13598\/revisions\/13605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13602"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}