{"id":9315,"date":"2024-01-24T09:18:30","date_gmt":"2024-01-24T02:18:30","guid":{"rendered":"https:\/\/arito.vn\/?p=9315"},"modified":"2024-10-05T11:15:31","modified_gmt":"2024-10-05T04:15:31","slug":"chung-tu-khau-tru-thue-tncn-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/chung-tu-khau-tru-thue-tncn-la-gi\/","title":{"rendered":"Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec? Quy \u0111\u1ecbnh v\u00e0 th\u00f4ng tin m\u1edbi nh\u1ea5t 2024"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/chung-tu-khau-tru-thue-tncn-la-gi\/\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong> l\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c tr\u1eeb m\u1ed9t ph\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Trong b\u00e0i chia s\u1ebb h\u00f4m nay, Arito s\u1ebd cung c\u1ea5p th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. R\u1ea5t mong qu\u00fd b\u1ea1n \u0111\u1ecdc s\u1ebd theo d\u00f5i \u0111\u1ec3 n\u1eafm b\u1eaft th\u00f4ng tin h\u1eefu \u00edch t\u1eeb b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><b>1. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, \u0111\u1ec3 hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ch\u00fang ta c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t \u201cch\u1ee9ng t\u1eeb\u201d v\u00e0 \u201ckh\u1ea5u tr\u1eeb thu\u1ebf\u201d l\u00e0 g\u00ec.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i t\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ch\u1ee9ng t\u1eeb c\u00f3 kh\u00e1i ni\u1ec7m nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, qua quy \u0111\u1ecbnh tr\u00ean, ch\u00fang ta c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 m\u1ed9t lo\u1ea1i gi\u1ea5y t\u1edd do t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 kho\u1ea3n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng ch\u1ee9ng t\u1eeb gi\u1ea5y (quy\u1ec3n bi\u00ean lai) \u2013 \u0111\u1eb7t in, t\u1ef1 in ho\u1eb7c <strong><a href=\"https:\/\/arito.vn\/en\/chung-tu-dien-tu-la-gi\/\">ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/a><\/strong>.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2022 quy \u0111\u1ecbnh: T\u1eeb ng\u00e0y 01\/07\/2022 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-9316 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-24-at-09.16.16.png\" alt=\"ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed\" width=\"1410\" height=\"792\" \/><\/p>\n<h2><b>2. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN d\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">X\u00e9t theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn trong lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi c\u00e1c m\u1ee5c \u0111\u00edch sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh s\u1ed1 ti\u1ec1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cung c\u1ea5p th\u00f4ng tin cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) v\u1ec1 vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN hay kh\u00f4ng v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 kh\u1ea5u tr\u1eeb c\u00f3 \u0111\u00fang kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1o ra s\u1ef1 minh b\u1ea1ch, r\u00f5 r\u00e0ng v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 NL\u0110 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t ph\u1ea7n trong h\u1ed3 s\u01a1 <strong><a href=\"https:\/\/arito.vn\/en\/quyet-toan-thue-la-gi-nhung-luu-y-quan-trong-ve-quyet-toan-thue\/\">quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/strong> \u0111\u1ed1i v\u1edbi NL\u0110 t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, nh\u01b0 \u0111\u00e3 ghi nh\u1eadn trong Ph\u1ee5 l\u1ee5c I c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho NL\u0110, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a h\u1ecd \u0111\u1ec3 xem x\u00e9t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho NL\u0110 m\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><b>3. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 25 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) l\u00e0 b\u1eaft bu\u1ed9c trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp \u0111\u00f3 cho h\u1ecd, v\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00f3 y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho h\u1ecd.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp, th\u00ec t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h2><b>4. Tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i kh\u1ea5u tr\u1eeb Thu\u1ebf TNCN v\u00e0 khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng t\u1eeb?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m b Kho\u1ea3n 2, \u0110i\u1ec1u 25 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) 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 03 th\u00e1ng: NL\u0110 c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho m\u1ed7i l\u1ea7n b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi NL\u0110 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean: T\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho NL\u0110 01 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, NL\u0110 c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp cung c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u1ebfu NL\u0110 \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp y\u00eau c\u1ea7u th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/01\/Giay-to-khau-tru-thue-2-712x1024.png\" alt=\"ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb tncn \u0111i\u1ec7n t\u1eed\" width=\"712\" height=\"1024\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><b>5. Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), b\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u v\u00e0 th\u00f4ng tin sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin c\u00e1 nh\u00e2n: \u0110\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 h\u1ecd t\u00ean, s\u1ed1 CMND\/CCCD, ng\u00e0y sinh v\u00e0 \u0111\u1ecba ch\u1ec9 c\u01b0 tr\u00fa h\u1ee3p l\u1ec7 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng: C\u1ea7n c\u00f3 th\u00f4ng tin chi ti\u1ebft v\u1ec1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, bao g\u1ed3m ng\u00e0y b\u1eaft \u0111\u1ea7u l\u00e0m vi\u1ec7c, ch\u1ee9c v\u1ee5, m\u1ee9c l\u01b0\u01a1ng v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn thu nh\u1eadp: Bao g\u1ed3m b\u1ea3ng l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ho\u1eb7c c\u00e1c thu nh\u1eadp kh\u00e1c nh\u01b0 l\u01b0\u01a1ng th\u00e1ng 13, ti\u1ec1n l\u00e3i, hoa h\u1ed3ng, v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN: L\u00e0 b\u1ea3n k\u00ea khai th\u00f4ng tin v\u1ec1 thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 gi\u1ea5y t\u1edd ph\u00e1p l\u00fd kh\u00e1c: Bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn h\u00f4n nh\u00e2n, gi\u1ea5y ch\u1ee9ng nh\u1eadn con c\u00e1i, gi\u1ea5y ch\u1ee9ng nh\u1eadn gia \u0111\u00ecnh \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1edb r\u1eb1ng vi\u1ec7c chu\u1ea9n b\u1ecb c\u00e1c th\u00f4ng tin n\u00e0y ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>6. Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 123<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 \u0111\u00e3 nh\u1eafc t\u1edbi \u1edf n\u1ed9i dung tr\u00ean, hi\u1ec7n nay c\u00e1c t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n c\u1ea7n chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP do Ch\u00ednh Ph\u1ee7 ban h\u00e0nh ng\u00e0y 19\/10\/2022.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">6.1 B\u1eaft bu\u1ed9c chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/07\/2022, c\u00e1c t\u1ed5 ch\u1ee9c\/doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP; \u0111\u1ed3ng th\u1eddi ng\u1eebng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1eb7t in, t\u1ef1 in c\u00f2n t\u1ed3n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">6.2 Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00fang, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) di\u1ec5n ra t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u00f3 th\u1ec3 kh\u00f4ng tr\u00f9ng kh\u1edbp. Th\u1eddi \u0111i\u1ec3m c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN x\u1ea3y ra khi ng\u01b0\u1eddi lao \u0111\u1ed9ng y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb n\u00e0y cho m\u00ecnh.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">6.3 N\u1ed9i dung tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 32 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP n\u00eau r\u00f5 v\u1ec1 nh\u1eefng n\u1ed9i dung c\u1ea7n ph\u1ea3i c\u00f3 tr\u00ean lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) T\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf);<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) Qu\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam);<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0\u0111) Kho\u1ea3n thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb; s\u1ed1 thu nh\u1eadp c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn;<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">e) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">g) H\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">6.4 X\u1eed l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ef1 in, c\u00f2n t\u1ed3n<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 12\/07\/2022, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2455\/TCT-DNNCN h\u01b0\u1edbng d\u1eabn v\u1ec1 quy \u0111\u1ecbnh tri\u1ec3n khai, v\u1eadn h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a k\u1ecbp tri\u1ec3n khai ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111i\u1ec7n t\u1eed th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c (bao g\u1ed3m C\u01a1 quan thu\u1ebf) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ef1 ph\u00e1t h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2022.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p v\u1eabn \u0111ang c\u00f2n t\u1ed3n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u1ea5y do c\u01a1 quan thu\u1ebf c\u1ea5p c\u0169ng \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: T\u1eeb ng\u00e0y 01\/07\/2022, C\u01a1 quan Thu\u1ebf s\u1ebd kh\u00f4ng ti\u1ebfp t\u1ee5c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN do CQT \u0111\u1eb7t in. Do v\u1eady, n\u1ebfu \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft ch\u1ee9ng t\u1eeb t\u1ef1 in, c\u00f2n t\u1ed3n th\u00ec t\u1ed5 ch\u1ee9c b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2><b>7. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ednh t\u1eeb ng\u00e0y 01\/07\/2022, c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp s\u1ebd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd hay th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, c\u0169ng nh\u01b0 kh\u00f4ng c\u1ea7n ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u01a1 quan Thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean c\u1ed5ng th\u00f4ng tin HCM Tax theo h\u01b0\u1edbng d\u1eabn m\u1ee5c 2 c\u1ee7a C\u00f4ng v\u0103n s\u1ed1 7563\/CTTPHCM-TTHT v\u00e0 C\u00f4ng v\u0103n s\u1ed1 7564\/CTTPHCM-TTHT v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h2><b>8. Mua ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed uy t\u00edn \u1edf \u0111\u00e2u?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u1eb1m \u0111\u00e1p \u1ee9ng ngay l\u1eadp t\u1ee9c nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78, li\u00ean h\u1ec7 ngay <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ph\u1ea7n m\u1ec1m ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ch\u00fang t\u00f4i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9c n\u0103ng m\u1edbi nh\u1ea5t v\u00e0 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch \u0111\u1eb7c bi\u1ec7t, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u1eabu theo Th\u00f4ng t\u01b0 78: <\/b><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng m\u1eabu \u0111\u0103ng k\u00fd n\u00e0y c\u00f3 th\u1ec3 n\u1ed9p \u0111\u0103ng k\u00fd v\u1edbi C\u01a1 quan Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1p \u1ee9ng thi\u1ebft l\u1eadp m\u1eabu, l\u1eadp v\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN: <\/b><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng thi\u1ebft l\u1eadp m\u1eabu, l\u1eadp v\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp khi c\u00f3 sai s\u00f3t: <\/b><span style=\"font-weight: 400;\">Cung c\u1ea5p kh\u1ea3 n\u0103ng x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp v\u00e0 n\u1ed9p b\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u01a1 quan Thu\u1ebf: <\/b><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 quy tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p b\u1ea3ng k\u00ea s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5: <\/b><span style=\"font-weight: 400;\">Bao g\u1ed3m \u0111\u0103ng k\u00fd M\u00e3 s\u1ed1 thu\u1ebf (MST) c\u00e1 nh\u00e2n, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed, quy\u1ebft to\u00e1n thu\u1ebf TNCN, k\u00ea khai thu\u1ebf theo k\u1ef3 v\u00e0 nhi\u1ec1u nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<blockquote><p>&gt;&gt;&gt; <strong><a href=\"https:\/\/arito.vn\/en\/yeu-cau-demo\/\">Li\u00ean h\u1ec7 ngay<\/a><\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1eabn mi\u1ec5n ph\u00ed!<\/p><\/blockquote>\n<h2><b>9. C\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf TNCN trong n\u0103m 2024\u00a0\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 28\/12\/2023, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP h\u01b0\u1edbng d\u1eabn gi\u1ea3m thu\u1ebf GTGT, v\u1ec1 c\u01a1 b\u1ea3n, ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% (c\u00f2n 8%), tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i, s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i Ngh\u1ecb quy\u1ebft 110\/2023\/QH15 ng\u00e0y 29\/11\/2023, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT).<\/span><\/p>\n<p><b>Theo \u0111\u00f3, Ngh\u1ecb quy\u1ebft quy \u0111\u1ecbnh:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a m\u1ee5c 1.1 kho\u1ea3n 1 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2022\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i trong th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2024.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, thu\u1ebf GTGT s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2024.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh vi\u1ec7c tr\u1eeb m\u1ed9t ph\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Trong b\u00e0i chia s\u1ebb h\u00f4m nay, Arito s\u1ebd cung c\u1ea5p th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. R\u1ea5t mong qu\u00fd b\u1ea1n \u0111\u1ecdc s\u1ebd theo d\u00f5i \u0111\u1ec3 n\u1eafm b\u1eaft th\u00f4ng tin h\u1eefu \u00edch t\u1eeb b\u00e0i vi\u1ebft n\u00e0y. 1. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 g\u00ec? Ch\u1ee9ng t\u1eeb\u2026<\/p>","protected":false},"author":9,"featured_media":9316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,1,224],"tags":[],"class_list":["post-9315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tin-tuc","category-tin-tuc-chung"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9315","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=9315"}],"version-history":[{"count":5,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9315\/revisions"}],"predecessor-version":[{"id":14077,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/9315\/revisions\/14077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/9316"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=9315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=9315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=9315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}