{"id":6446,"date":"2024-02-23T11:03:23","date_gmt":"2024-02-23T04:03:23","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6446"},"modified":"2024-10-09T22:45:50","modified_gmt":"2024-10-09T15:45:50","slug":"quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN Online 2024"},"content":{"rendered":"\r\n<p><strong><a href=\"https:\/\/arito.vn\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/\">Quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/strong> l\u00e0 giai \u0111o\u1ea1n r\u1ea5t quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft v\u1edbi c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. \u0110\u1ed1i v\u1edbi nh\u1eefng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.\u00a0Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng\u00a0<strong><a href=\"https:\/\/arito.vn\/\">ARITO<\/a>\u00a0<\/strong>t\u00ecm hi\u1ec3u\u00a0nh\u1eefng n\u1ed9i dung xoay quanh quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>1. Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec?<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c d\u00f9ng nhi\u1ec1u trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. Tr\u01b0\u1edbc h\u1ebft c\u1ea7n hi\u1ec3u r\u00f5 quy\u1ebft to\u00e1n l\u00e0 g\u00ec.\u00a0<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, quy\u1ebft to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh ki\u1ec3m tra, t\u1eadp h\u1ee3p, th\u1ed1ng k\u00ea t\u1ea5t c\u1ea3 c\u00f3 s\u1ed1 li\u1ec7u v\u1ec1 gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng m\u1ed9t c\u00e1ch \u0111\u00fang \u0111\u1eafn, h\u1ee3p l\u1ec7 v\u1ec1 c\u00f4ng vi\u1ec7c t\u1ea1i m\u1ed9t doanh nghi\u1ec7p. Nh\u01b0 v\u1eady, quy\u1ebft to\u00e1n l\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n trong k\u1ef3 kinh doanh ho\u1eb7c trong giai \u0111o\u1ea1n nh\u1ea5t \u0111\u1ecbnh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/li>\r\n<li>V\u1eady quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec?\u00a0<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Hi\u1ec3u \u0111\u01a1n gi\u1ea3n h\u01a1n, quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh con s\u1ed1 c\u1ee5 th\u1ec3, ch\u00ednh x\u00e1c li\u00ean quan \u0111\u1ebfn kho\u1ea3n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng. \u0110\u00e2y ch\u00ednh l\u00e0 c\u00f4ng vi\u1ec7c m\u00e0 b\u1ea5t k\u1ef3 m\u1ed9t doanh nghi\u1ec7p n\u00e0o \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u0169ng \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n. Quy\u1ebft to\u00e1n thu\u1ebf c\u0169ng l\u00e0 c\u00f4ng vi\u1ec7c x\u00e1c minh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u1ea3 doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n.<\/p>\r\n\r\n\r\n\r\n<p>Khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf. S\u1ed1 ti\u1ec1n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh \u1edf c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau nh\u01b0: t\u1eeb \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, ho\u1eb7c th\u1eddi gian t\u1eeb khi ph\u00e1t sinh \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\r\n\r\n\r\n\r\n<p>T\u00f9y v\u00e0o m\u1ed7i doanh nghi\u1ec7p kh\u00e1c nhau m\u00e0 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n sau 5 n\u0103m ho\u1eb7c ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n n\u0103m (x\u1ea3y ra 1 n\u0103m 1 l\u1ea7n). Nh\u01b0ng khi c\u00f3 \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n th\u00ec b\u1ea1n c\u1ea7n xu\u1ea5t c\u00e1c d\u1eef li\u1ec7u v\u1ec1 thu\u1ebf m\u00e0 c\u00f4ng ty \u0111\u00e3, \u0111ang chu\u1ea9n b\u1ecb n\u1ed9p theo qu\u00fd v\u00e0 th\u00e1ng.<\/p>\r\n\r\n\r\n\r\n<div id=\"attachment_27897\" class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-27897\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-2.jpg\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 g\u00ec\" width=\"512\" height=\"256\" \/>\r\n<figcaption>C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf khi h\u1ebft k\u1ef3 k\u1ebf to\u00e1n<br \/>\r\n<h3><span id=\"Tai_sao_phai_quyet_toan_TNCN\"><strong>T\u1ea1i sao ph\u1ea3i quy\u1ebft to\u00e1n TNCN?<\/strong><\/span><\/h3>\r\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u1eb1m h\u1ea1n ch\u1ebf vi\u1ec7c:<\/p>\r\n<ul>\r\n<li>C\u01a1 quan thu\u1ebf s\u1ebd x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n.<\/li>\r\n<li>C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba. \u0110\u1ed3ng th\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/li>\r\n<\/ul>\r\n<\/figcaption>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau c\u1ea7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>C\u00e1 nh\u00e2n: Quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p t\u00ednh theo ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. C\u00e1 nh\u00e2n bao g\u1ed3m c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/li>\r\n<li>T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ph\u1ea7n thu nh\u1eadp l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 v\u00e0 quy\u1ebft to\u00e1n cho ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Theo \u0111i\u1ec3m d, kho\u1ea3n 6, \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp b\u1ecb chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i c\u01a1 c\u1ea5u, gi\u1ea3i th\u1ec3 hay ph\u00e1 s\u1ea3n th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i c\u01a1 c\u1ea5u, gi\u1ea3i th\u1ec3 hay ph\u00e1 s\u1ea3n.<\/p>\r\n\r\n\r\n\r\n<p>Ngo\u00e0i ra, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho m\u00ecnh khi \u0111\u1ea3m b\u1ea3o nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng t\u1ea1i doanh nghi\u1ec7p t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean<\/li>\r\n<li>C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n c\u00f4ng t\u00e1c t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang t\u1ed5 ch\u1ee9c m\u1edbi c\u1ee7a doanh nghi\u1ec7p (ho\u1eb7c t\u1eeb tr\u1ee5 s\u1edf \u2013 chi nh\u00e1nh) v\u00e0 kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp t\u1eeb n\u01a1i kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho t\u1ed5 ch\u1ee9c m\u1edbi.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>3. Ph\u00e2n lo\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh th\u00ec quy\u1ebft to\u00e1n thu\u1ebf bao g\u1ed3m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, quy\u1ebft to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u2026\u00a0<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>3.1. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>C\u00e1c c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau m\u00e0 thu\u1ed9c thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Vi\u1ec7c quy\u1ebft to\u00e1n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m b\u1edfi c\u00e1 nh\u00e2n \u0111\u00f3 ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3 \u0111ang c\u00f4ng t\u00e1c l\u00e0m thay.<\/p>\r\n\r\n\r\n\r\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u00e0m b\u1eb1ng c\u00e1ch \u0111i\u1ec1n th\u00f4ng tin v\u00e0o m\u1eabu bi\u1ec3u c\u00f3 s\u1eb5n r\u1ed3i \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. Nh\u01b0ng hi\u1ec7n nay \u0111\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m gi\u00fap c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c l\u00e0m quy\u1ebft to\u00e1n tr\u1ef1c tuy\u1ebfn.<\/p>\r\n\r\n\r\n\r\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf (n\u1ebfu c\u00f3) trong v\u00f2ng 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/3 d\u01b0\u01a1ng l\u1ecbch).<\/p>\r\n\r\n\r\n\r\n<p>Theo lu\u1eadt quy \u0111\u1ecbnh, c\u00e1c kho\u1ea3n thu nh\u1eadp sau s\u1ebd ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u00a0Thu nh\u1eadp t\u1eeb kinh doanh<\/li>\r\n<li>\u00a0Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<\/li>\r\n<li>\u00a0Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n\u00a0<\/li>\r\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/li>\r\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\r\n<li>Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/li>\r\n<li>Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n<\/li>\r\n<li>Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/li>\r\n<li>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>3.2. Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hay c\u00f2n g\u1ecdi l\u00e0 khai quy\u1ebft to\u00e1n, \u0111\u1ec1 c\u1eadp \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p k\u00ea khai t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf.\u00a0<\/p>\r\n\r\n\r\n\r\n<p>Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c m\u1ee5c sau:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m\u00a0<\/li>\r\n<li>Khai trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, chia t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1t nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, khi \u0111\u00f3, c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh quy\u1ebft to\u00e1n \u0111\u1ebfn doanh nghi\u1ec7p, m\u1ee5c \u0111\u00edch ch\u00ednh \u0111\u1ec3 truy thu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Khi l\u00e0m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, h\u1ed3 s\u01a1 doanh nghi\u1ec7p chu\u1ea9n ch\u1ecb s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Doanh nghi\u1ec7p Vi\u1ec7t Nam<\/li>\r\n<li>Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean<\/li>\r\n<li>Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Th\u1eddi h\u1ea1n \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf h\u1eb1ng n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, t\u00ednh t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh hay n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\r\n\r\n\r\n\r\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1eb1m trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng: ch\u1eadm nh\u1ea5t l\u00e0 45 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 thay \u0111\u1ed5i c\u1ee7a doanh nghi\u1ec7p.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>3.3. Quy\u1ebft to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>C\u00e1c doanh nghi\u1ec7p kinh doanh (tr\u1eeb h\u1ed9 gia \u0111\u00ecnh v\u1eeba v\u00e0 nh\u1ecf n\u1ed9p thu\u1ebf theo m\u1ee9c \u1ea5n \u0111\u1ecbnh doanh thu) \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 g\u1eedi quy\u1ebft to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb t\u0103ng h\u00e0ng n\u0103m cho c\u01a1 quan thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 31\/12 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n<div id=\"attachment_27898\" class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img decoding=\"async\" class=\"aligncenter wp-image-27898\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-3.png\" alt=\"quy\u1ebft to\u00e1n thu\u1ebf GTGT\" width=\"512\" height=\"295\" \/>\r\n<figcaption>K\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh v\u00e0 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh khi quy\u1ebft to\u00e1n thu\u1ebf<\/figcaption>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">4. Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h2>\r\n<p>T\u1ea1i \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 th\u00ec h\u1ea1n cu\u1ed1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNCN nh\u01b0 sau:<\/p>\r\n<ul>\r\n<li>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp:<\/li>\r\n<\/ul>\r\n<blockquote>\r\n<p>a, Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m;<\/p>\r\n<\/blockquote>\r\n<ul>\r\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n Thu\u1ebf TNCN:<\/li>\r\n<\/ul>\r\n<blockquote>\r\n<p>b, Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf;<\/p>\r\n<p><em>c) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 15 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n; tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi kinh doanh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf kho\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh.<\/em><\/p>\r\n<\/blockquote>\r\n<p>Nh\u01b0 v\u1eady, th\u1eddi h\u1ea1n th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2023 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 ng\u00e0y 30\/4\/2024. Tuy nhi\u00ean ng\u00e0y 30\/04 r\u01a1i v\u00e0o k\u1ef3 ngh\u1ec9 L\u1ec5 n\u00ean th\u1eddi gian quy\u1ebft to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi sang ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean sau th\u1eddi gian ngh\u1ec9 l\u1ec5.<\/p>\r\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf TNCN nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n (Kho\u1ea3n 4 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC)<\/p>\r\n<h2><strong>5. N\u1ed9i dung c\u00f4ng vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>H\u1eb1ng n\u0103m v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p s\u1ebd t\u1ef1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf. Tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p h\u00e0ng th\u00e1ng<\/li>\r\n<li>Ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra k\u00e8m v\u1edbi c\u00e1c t\u1edd khai \u0111\u00e3 n\u1ed9p<\/li>\r\n<li>Nh\u1eefng gi\u1ea5y t\u1edd n\u1ed9p ti\u1ec1n thu<\/li>\r\n<li>Quy\u1ebft to\u00e1n thu\u1ebf TNCN theo m\u1eabu 05\/KK<\/li>\r\n<li>Quy\u1ebft to\u00e1n thu\u1ebf TNDN theo m\u1eabu 03\/TNDN<\/li>\r\n<li><strong><a href=\"https:\/\/arito.vn\/so-cai-la-gi-huong-dan-cach-ghi-so-cai-chi-tiet-nhat\/\">S\u1ed5 c\u00e1i<\/a><\/strong> c\u00e1c TK theo b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/li>\r\n<li>S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/li>\r\n<li>B\u1ea3ng tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 b\u1ea3ng ph\u00e2n b\u1ed1 CCD<\/li>\r\n<li>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00e1c n\u0103m<\/li>\r\n<li>S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\r\n<li>S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>T\u00f9y v\u00e0o t\u1eebng lo\u1ea1i thu\u1ebf quy\u1ebft to\u00e1n, doanh nghi\u1ec7p s\u1ebd chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5, khai thu\u1ebf, t\u00ednh thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14, \u0110i\u1ec1u 15, \u0110i\u1ec1u 16, \u0110i\u1ec1u 17, \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u1ec1 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n<p>Theo \u0111i\u1ec1u 44, Lu\u1eadt s\u1ed1: 38\/2019\/QH14 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0110\u1ed1i v\u1edbi thu\u1ebf khai theo th\u00e1ng, qu\u00fd:\u00a0<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>+ Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo th\u00e1ng<\/p>\r\n\r\n\r\n\r\n<p>+ Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo qu\u00fd.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0110\u1ed1i v\u1edbi thu\u1ebf khai theo n\u0103m<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>+ Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/p>\r\n\r\n\r\n\r\n<p>+ Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf<\/p>\r\n\r\n\r\n\r\n<p>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n<p>Doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u1ea3i tr\u00ecnh b\u00e0y cho thanh tra thu\u1ebf ki\u1ec3m tra c\u00e1c gi\u1ea5y t\u1edd nh\u01b0 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 c\u00e2n \u0111\u1ed1i trong nh\u1eefng n\u0103m tr\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m v\u00ec doanh nghi\u1ec7p k\u00ea khai sai, thanh tra thu\u1ebf s\u1ebd ph\u1ea3i t\u00ednh to\u00e1n l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang tr\u00ean th\u1ef1c t\u1ebf v\u00e0 d\u1ef1a v\u00e0o \u0111\u00f3 \u0111\u1ec3 t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea1t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p.<\/p>\r\n\r\n\r\n\r\n<div id=\"attachment_27899\" class=\"wp-block-image\">\r\n<figure class=\"aligncenter\"><img decoding=\"async\" class=\"wp-image-27899 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/09\/quyet-toan-thue-4.jpg\" alt=\"ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n thu\u1ebf\" \/>\r\n<figcaption>H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u tr\u1eef h\u1ee3p l\u00fd \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf thu\u1eadn ti\u1ec7n<\/figcaption>\r\n<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">6. <span id=\"3_Huong_dan_thu_tuc_quyet_toan_thue_TNCN_Online\"><strong>H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN Online<\/strong><\/span><\/h2>\r\n<h4><span id=\"Buoc_1_Truy_cap_vao_he_thong_Thue_dien_tu_cua_Tong_cuc_Thue_va_dang_nhap\"><strong>B\u01b0\u1edbc 1: Truy c\u1eadp v\u00e0o\u00a0<a href=\"https:\/\/canhan.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\">h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a>\u00a0v\u00e0 \u0111\u0103ng nh\u1eadp.<\/strong><\/span><\/h4>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-1.jpg\" alt=\"\u0111\u0103ng nh\u1eadp trang thu\u1ebf Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf tncn online\" \/><\/p>\r\n<h4><span id=\"Buoc_2_Dang_nhap_bang_cach_nhap_thong_tin_ma_so_thue_nhap_ma_kiem_tra_de_dang_nhap\"><strong>B\u01b0\u1edbc 2: \u0110\u0103ng nh\u1eadp b\u1eb1ng c\u00e1ch nh\u1eadp th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, nh\u1eadp m\u00e3 ki\u1ec3m tra \u0111\u1ec3 \u0111\u0103ng nh\u1eadp.<\/strong><\/span><\/h4>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-2.jpg\" alt=\"th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf tncn\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<h4><span id=\"Buoc_3_Chon_Quyet_toan_thue_-_Chon_Ke_khai_thue_truc_tuyen\"><strong>B\u01b0\u1edbc 3: Ch\u1ecdn \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d \u2013&gt; Ch\u1ecdn \u201cK\u00ea khai thu\u1ebf tr\u1ef1c tuy\u1ebfn\u201d<\/strong><\/span><\/h4>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-3.jpg\" alt=\"th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf tncn\" \/><\/p>\r\n<h4><span id=\"Buoc_4_Dien_noi_dung_ke_khai_truc_tuyen\"><strong>B\u01b0\u1edbc 4: \u0110i\u1ec1n n\u1ed9i dung k\u00ea khai tr\u1ef1c tuy\u1ebfn<\/strong><\/span><\/h4>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-4.jpg\" alt=\"h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf tncn online\" \/><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong><\/td>\r\n<td>\u0111i\u1ec1n h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u0110\u1ecba ch\u1ec9 li\u00ean h\u1ec7:<\/strong><\/td>\r\n<td>Nh\u1eadp \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u0110i\u1ec7n tho\u1ea1i li\u00ean l\u1ea1c:<\/strong><\/td>\r\n<td>\u0111i\u1ec1n s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi t\u1ef1 quy\u1ebft to\u00e1n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>\u0110\u1ecba ch\u1ec9 email:<\/strong><\/td>\r\n<td>\u0111i\u1ec1n email c\u1ee7a c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Ch\u1ecdn t\u1edd khai:<\/strong><\/td>\r\n<td>02\/QTT-TNCN-T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN(TT92\/2015)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Ch\u1ecdn c\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf:<\/strong><\/td>\r\n<td>T\u00f9y theo tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u00e0 t\u00edch ch\u1ecdn ph\u00f9 h\u1ee3p.\r\n<p>V\u00ed d\u1ee5 \u1edf h\u00ecnh n\u00eau tr\u00ean minh h\u1ecda cho tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp t\u1ea1i 2 n\u01a1i (\u0111\u00e3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c) v\u00e0 \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n. Khi nh\u1eadp m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u00f9 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111ang th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng nh\u00e2n di\u1ec7n c\u01a1 quan quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>Lo\u1ea1i t\u1edd khai:<\/strong><\/td>\r\n<td>T\u1edd khai ch\u00ednh th\u1ee9c<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>N\u0103m quy\u1ebft to\u00e1n:<\/strong><\/td>\r\n<td>2023<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h4><span id=\"Buoc_5_Chon_Tiep_tuc_de_Khai_to_khai_quyet_toan_thue\"><strong>B\u01b0\u1edbc 5: Ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d \u0111\u1ec3 Khai t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/h4>\r\n<p>C\u1ee5 th\u1ec3, c\u00e1c m\u1ee5c trong ph\u1ea7n T\u1edd khai thu\u1ebf nh\u01b0 sau:<\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>[01] \u0111\u1ebfn [06]:<\/strong><\/td>\r\n<td>H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng nh\u1eadt<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[07] \u0111\u1ebfn [08]:<\/strong><\/td>\r\n<td>Ch\u1ecdn t\u1ec9nh, th\u00e0nh ph\u1ed1 \u1edf m\u1ee5c 08 tr\u01b0\u1edbc, sau \u0111\u00f3 ch\u1ecdn qu\u1eadn huy\u1ec7n \u1edf m\u1ee5c 07 (\u0110\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[09]:<\/strong><\/td>\r\n<td>\u0110i\u1ec1n s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a NNT: (B\u1eaft bu\u1ed9c \u0111i\u1ec1n)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[10]:<\/strong><\/td>\r\n<td>Fax: Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[11]:<\/strong><\/td>\r\n<td>\u0110i\u1ec1n \u0111\u1ecba ch\u1ec9 email c\u1ee7a NNT v\u00e0o. (B\u1eaft bu\u1ed9c \u0111i\u1ec1n)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[12]:\u00a0<\/strong><\/td>\r\n<td>S\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng (n\u1ebfu c\u00f3). Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[12a]:<\/strong><\/td>\r\n<td>M\u1edf t\u1ea1i: Ng\u00e2n h\u00e0ng m\u1edf t\u1ea1i \u0111\u00e2u th\u00ec ch\u1ecdn v\u00e0o \u0111\u00f3.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[13] \u0111\u1ebfn [21]:<\/strong><\/td>\r\n<td>\u00a0Th\u00f4ng tin \u0111\u1ea1i l\u00fd thu\u1ebf n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec b\u1ecf qua.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-6.jpg\" alt=\"th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf tncn\" \/><\/p>\r\n<p>&nbsp;<\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>[22]:<\/strong><\/td>\r\n<td>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (TNCT) trong k\u1ef3:<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[23]:<\/strong><\/td>\r\n<td><strong>T\u1ed5ng TNCT ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam:<\/strong>\u00a0L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c; c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam; bao g\u1ed3m c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng do l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (n\u1ebfu c\u00f3).<br \/>\u2013 Thu nh\u1eadp ph\u00e1t sinh \u1edf \u0111\u00e2u th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng y\u00eau c\u1ea7u b\u00ean c\u01a1 quan\/\u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u1ea3 thu nh\u1eadp c\u1ea7n xu\u1ea5t\u00a0<strong><a href=\"https:\/\/arito.vn\/chung-tu-khau-tru-thue-tncn-la-gi\/\" target=\"_blank\" rel=\"noopener\">ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/a><\/strong>\u00a0cho m\u00ecnh. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u1ea5y th\u00f4ng tin v\u1ec1 thu nh\u1eadp tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00f3 nh\u1eadp v\u00e0o t\u1edd khai.<br \/>\u2013 V\u00ed d\u1ee5: Trong n\u0103m 2020, Anh A l\u00e0m c\u00f4ng ty X t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 4 c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ch\u1ee9ng t\u1eeb l\u00e0 100 tri\u1ec7u, l\u00e0m c\u00f4ng ty Y t\u1eeb th\u00e1ng 5 \u0111\u1ebfn th\u00e1ng 12 c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo ch\u1ee9ng t\u1eeb l\u00e0 150 tri\u1ec7u, v\u1eady ch\u1ec9 ti\u00eau s\u1ed1 23, anh A s\u1ebd nh\u1eadp 250.000.000 tri\u1ec7u \u0111\u1ed3ng.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[24]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng TNCT l\u00e0m c\u0103n c\u1ee9 t\u00ednh gi\u1ea3m thu\u1ebf: L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf; kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (n\u1ebfu c\u00f3) (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n).<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[25]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng TNCT \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0110\u1ecbnh: L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c; c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (n\u1ebfu c\u00f3) (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n).<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[26]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng TNCT ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam: l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c; c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n).<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[27]:\u00a0<\/strong><\/td>\r\n<td>S\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: T\u1ef1 \u0111\u1ed9ng t\u00ednh khi \u0111\u01b0\u1ee3c k\u00ea khai<br \/>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u1ec3 k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec b\u1ea1n k\u00e9o xu\u1ed1ng cu\u1ed1i trang, ch\u1ecdn \u201c02-1\/BK-QTT-TNCN\u201d \u0111\u1ec3 k\u00ea khai:<br \/>Sau khi ch\u1ecdn \u201c02-1\/BK-QTT-TNCN\u201d h\u1ec7 th\u1ed1ng chuy\u1ec3n giao di\u1ec7n \u0111\u1ec3 b\u1ea1n k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, khai xong ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1ea1n ch\u1ecdn \u201cT\u1edd khai\u201d d\u1ec3 quy v\u1ec1 giao di\u1ec7n t\u1edd khai ti\u1ebfp t\u1ee5c khai.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-7.jpg\" alt=\"h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf tncn online\" \/><\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-8.jpg\" alt=\"h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf tncn online\" \/><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>[28]:<\/strong><\/td>\r\n<td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[29]:\u00a0<\/strong><\/td>\r\n<td>Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n c\u00e1 nh\u00e2n: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[30]:<\/strong><\/td>\r\n<td>Cho nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[31]:\u00a0<\/strong><\/td>\r\n<td>T\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc: l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; ng\u01b0\u1eddi t\u00e0n t\u1eadt; ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a; c\u00e1c kho\u1ea3n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n; qu\u1ef9 nh\u00e2n \u0111\u1ea1o; qu\u1ef9 khuy\u1ebfn h\u1ecdc \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n)<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[32]:<\/strong><\/td>\r\n<td>C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb: l\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf; b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[33]:\u00a0<\/strong><\/td>\r\n<td>Kho\u1ea3n \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb: l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ba (03) tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (Kh\u00f4ng c\u00f3 th\u00ec kh\u00f4ng \u0111i\u1ec1n).<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[34]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[35]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u00e1t sinh trong k\u1ef3: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-9.jpg\" alt=\"quyet toan thue tncn - 9\" \/><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>[36]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p, \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 n\u1ed9p trong k\u1ef3: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[37]:\u00a0<\/strong><\/td>\r\n<td>\u0110\u00e3 kh\u1ea5u tr\u1eeb: L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb ti\u1ec1n l\u01b0\u01a1ng; ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t Bi\u1ec3u <strong><a href=\"https:\/\/arito.vn\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/\">thu\u1ebf l\u0169y ti\u1ebfn<\/a><\/strong> t\u1eebng ph\u1ea7n trong k\u1ef3 v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf m\u00e0 t\u1ed5 ch\u1ee9c; c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb theo thu\u1ebf su\u1ea5t 10% trong k\u1ef3; c\u0103n c\u1ee9 v\u00e0o\u00a0ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[38]:\u00a0<\/strong><\/td>\r\n<td>\u0110\u00e3 t\u1ea1m n\u1ed9p: L\u00e0 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp k\u00ea khai v\u00e0 \u0111\u00e3 t\u1ea1m n\u1ed9p t\u1ea1i Vi\u1ec7t Nam; c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[39]:\u00a0<\/strong><\/td>\r\n<td>\u0110\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb (n\u1ebfu c\u00f3): l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng; v\u1edbi t\u1ef7 l\u1ec7 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i so v\u1edbi t\u1ed5ng thu nh\u1eadp nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf l\u00e0 [35] x {[26]\/([22] \u2013[25])}x 100%.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[40]:\u00a0<\/strong><\/td>\r\n<td>\u0110\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ea1m n\u1ed9p tr\u00f9ng do quy\u1ebft to\u00e1n v\u1eaft n\u0103m: l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb; \u0111\u00e3 n\u1ed9p th\u1ef1c t\u1ebf ph\u00e1t sinh tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u00e3 k\u00ea khai tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m tr\u01b0\u1edbc.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[41]:<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gi\u1ea3m trong k\u1ef3: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[42]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gi\u1ea3m do l\u00e0m vi\u1ec7c trong khu kinh t\u1ebf: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[43]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c gi\u1ea3m kh\u00e1c: l\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m do \u0111\u00e3 t\u00ednh \u1edf k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[44]:<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 , [44]=[35]-[36]-[41] &gt;= 0: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[45]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba trong k\u1ef3 , [45] = [35]-[36]-[41] &lt; 0: T\u1ef1 \u0111\u1ed9ng t\u00ednh<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[46]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3, [46]=[47]+[48]: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[47]:\u00a0<\/strong><\/td>\r\n<td>S\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu mu\u1ed1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 th\u00ec ph\u1ea3i nh\u1eadp v\u00e0o \u00f4 n\u00e0y, n\u1ebfu kh\u00f4ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 th\u00ec kh\u00f4ng nh\u1eadp.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[48]:\u00a0<\/strong><\/td>\r\n<td>S\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho kho\u1ea3n ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c: c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb cho c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c (bao g\u1ed3m kho\u1ea3n n\u1ee3 ng\u00e2n s\u00e1ch, kho\u1ea3n ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00f4n b\u00e0i, ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u2026) th\u00ec ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><strong>[49]:\u00a0<\/strong><\/td>\r\n<td>T\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau, [49]=[45]-[46]: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh.<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>Sau khi \u0111i\u1ec1n xong th\u00ec Ch\u1ecdn \u201cHo\u00e0n th\u00e0nh k\u00ea khai\u201d.<\/p>\r\n<h4><span id=\"Buoc_7_Chon_Ket_xuat_XML_nhu_anh_duoi_day\"><strong>B\u01b0\u1edbc 7: Ch\u1ecdn \u201cK\u1ebft xu\u1ea5t XML\u201d nh\u01b0 \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y<\/strong><\/span><\/h4>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thue-tncn-10.jpg\" alt=\"quyet toan thue tncn - 10\" \/><\/p>\r\n<h4><span id=\"Buoc_8_Chon_Nop_to_khai_nhap_ma_kiem_tra_de_xac_thuc_nop_to_khai_va_chon_Tiep_tuc\"><strong>B\u01b0\u1edbc 8: Ch\u1ecdn \u201cN\u1ed9p t\u1edd khai\u201d, nh\u1eadp m\u00e3 ki\u1ec3m tra \u0111\u1ec3 x\u00e1c th\u1ef1c n\u1ed9p t\u1edd khai v\u00e0 ch\u1ecdn \u201cTi\u1ebfp t\u1ee5c\u201d<\/strong><\/span><\/h4>\r\n<p>Sau \u0111\u00f3, h\u1ec7 th\u1ed1ng s\u1ebd th\u00f4ng b\u00e1o n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng.<\/p>\r\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/03\/quyet-toan-thu-tncn-11.jpg\" alt=\"quyet toan thu tncn - 11\" \/><\/p>\r\n<h4><span id=\"Buoc_9_In_to_khai\"><strong>B\u01b0\u1edbc 9: In t\u1edd khai<\/strong><\/span><\/h4>\r\n<p>Sau khi ch\u1ecdn \u201cK\u1ebft xu\u1ea5t XML\u201d, h\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi v\u1ec1 file b\u1ea1n khai b\u00e1o theo \u0111\u1ecbnh d\u1ea1ng XML.<\/p>\r\n<p>B\u1ea1n c\u00e0i itax viewer \u0111\u1ec3 m\u1edf file t\u1edd khai theo \u0111\u1ecbnh d\u1ea1ng XML \u2013&gt;&gt; In \u2014&gt; K\u00fd t\u00ean ng\u01b0\u1eddi khai thu\u1ebf.<\/p>\r\n<h4><span id=\"Buoc_10_Nop_chung_tu_khau_tru_thue_TNCN_va_to_khai_quyet_toan_thue_TNCN_tai_bo_phan_1_cua\"><strong>B\u01b0\u1edbc 10: N\u1ed9p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1ea1i b\u1ed9 ph\u1eadn 1 c\u1eeda<\/strong><\/span><\/h4>\r\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mang:<\/p>\r\n<ul>\r\n<li>CMND\/CCCD<\/li>\r\n<li>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/li>\r\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1eeba in c\u00f3 ch\u1eef k\u00fd<\/li>\r\n<\/ul>\r\n<p>\u0110\u1ebfn b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda c\u1ee7a C\u01a1 quan Thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai online \u0111\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c.<\/p>\r\n<h2><strong>5. L\u1eddi khuy\u00ean trong qu\u00e1 tr\u00ecnh k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u0110\u1ec3 qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c thu\u1eadn ti\u1ec7n v\u00e0 ch\u00ednh x\u00e1c, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o nh\u1eefng \u0111i\u1ec1u sau:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Doanh nghi\u1ec7p c\u1ea7n c\u1ea9n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u1ea3 \u0111\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf, h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb chi ti\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c in \u0111\u1ea7y \u0111\u1ee7 v\u00e0 l\u01b0u tr\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn khi b\u1ecb thanh tra m\u1edbi th\u1ea5y c\u00f3 s\u1ef1 kh\u00f4ng tr\u00f9ng kh\u1edbp trong s\u1ed1 li\u1ec7u.<\/li>\r\n<li>Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf c\u1ea7n r\u00e0 so\u00e1t, ki\u1ec3m tra to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Vi\u1ec7c n\u00e0y v\u1eeba gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, v\u1eeba gi\u00fap k\u1ebf to\u00e1n n\u1eafm \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 n\u1ed9i dung h\u1ee3p l\u1ec7 v\u00e0 c\u00f2n thi\u1ebfu c\u1ee7a ch\u1ee9ng t\u1eeb.<\/li>\r\n<li>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 t\u00ednh n\u0103ng l\u1eadp t\u1edd khai thu\u1ebf t\u1ef1 \u0111\u1ed9ng<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m 2021, k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00fac n\u00e0y s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam nhi\u1ec1u c\u00f4ng vi\u1ec7c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ho\u00e0n thi\u1ec7n c\u00e1c b\u00e1o c\u00e1o c\u0169ng nh\u01b0 ho\u00e0n thi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. C\u00e1c chuy\u00ean gia trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n \u0111\u1ec1u khuy\u00ean doanh nghi\u1ec7p n\u00ean \u1ee9ng d\u1ee5ng s\u1eed d\u1ee5ng <strong><a href=\"https:\/\/arito.vn\/top-phan-mem-ke-toan-quan-tri-cho-doanh-nghiep-tot-nhat\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/strong> h\u1ed7 tr\u1ee3.\u00a0<a href=\"https:\/\/arito.vn\/quan-ly-tai-chinh-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online ARITO \u00a0<\/strong><\/a>c\u00f3 th\u1ec3 gi\u00fap k\u1ebf to\u00e1n trong nghi\u1ec7p v\u1ee5 l\u1eadp b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>T\u1ef1 \u0111\u1ed9ng l\u1eadp t\u1edd khai c\u00f9ng c\u00e1c ph\u1ee5 l\u1ee5c v\u00e0 b\u00e1o c\u00e1o thu\u1ebf c\u00f3 m\u00e3 v\u1ea1ch theo m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf theo \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng<\/li>\r\n<li>Cho ph\u00e9p doanh nghi\u1ec7p n\u1ed9p tr\u1ef1c ti\u1ebfp c\u00e1c b\u00e1o c\u00e1o v\u00e0 t\u1edd khai thu\u1ebf qua m\u1ea1ng tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m th\u00f4ng qua d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf qua m\u1ea1ng\u00a0<\/li>\r\n<\/ul>\r\n","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 giai \u0111o\u1ea1n r\u1ea5t quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft v\u1edbi c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. \u0110\u1ed1i v\u1edbi nh\u1eefng k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 c\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.\u00a0Trong b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng\u00a0ARITO\u00a0t\u00ecm hi\u1ec3u\u00a0nh\u1eefng n\u1ed9i dung xoay quanh quy\u1ebft to\u00e1n thu\u1ebf.<\/p>","protected":false},"author":12,"featured_media":7729,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62,13,1,224],"tags":[136],"class_list":["post-6446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung","tag-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6446"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446\/revisions"}],"predecessor-version":[{"id":14372,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6446\/revisions\/14372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/7729"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6446"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6446"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6446"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}