{"id":11317,"date":"2025-05-28T07:02:41","date_gmt":"2025-05-28T07:02:41","guid":{"rendered":"https:\/\/mva.vn\/?p=11317"},"modified":"2025-05-28T07:02:41","modified_gmt":"2025-05-28T07:02:41","slug":"cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/","title":{"rendered":"C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/11317\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i, nhi\u1ec1u c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ec9 l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty m\u00e0 c\u00f2n \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh c\u00e1 th\u1ec3. Vi\u1ec7c n\u00e0y mang l\u1ea1i nhi\u1ec1u c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n kinh t\u1ebf c\u00e1 nh\u00e2n, nh\u01b0ng c\u0169ng \u0111\u1eb7t ra c\u00e2u h\u1ecfi v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c nhau. C\u1ee5 th\u1ec3, khi m\u1ed9t ng\u01b0\u1eddi v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i c\u00f4ng ty, v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3, c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i c\u00e1 nh\u00e2n?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 hai ngu\u1ed3n thu nh\u1eadp: t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3. Ch\u00fang t\u00f4i s\u1ebd cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf, c\u0169ng nh\u01b0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><b>I. Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><\/h2>\n<h3>1. Kh\u00e1i ni\u1ec7m v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 kho\u1ea3n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p khi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng nh\u01b0ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3>2. C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<p><b>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><span style=\"font-weight: 400;\"> = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span style=\"font-weight: 400;\"> = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-11320\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>B\u1eadc thu\u1ebf<\/b><\/td>\n<td><b>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (\u0111\u1ed3ng)<\/b><\/td>\n<td><b>Thu\u1ebf su\u1ea5t (%)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 5 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 5 \u0111\u1ebfn 10 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 10 \u0111\u1ebfn 18 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 18 \u0111\u1ebfn 32 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 32 \u0111\u1ebfn 52 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 52 \u0111\u1ebfn 80 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 80 tri\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p r\u00fat g\u1ecdn \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp \u1ed5n \u0111\u1ecbnh h\u00e0ng th\u00e1ng.<\/span><\/p>\n<h3>3. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf<\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n sau khi t\u00ednh thu\u1ebf TNCN:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n: 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p b\u1eaft bu\u1ed9c.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u00f3ng g\u00f3p cho c\u00e1c t\u1ed5 ch\u1ee9c t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng h\u01b0u nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng t\u1eeb Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>4. V\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed b\u1ea1n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u00e0 \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span style=\"font-weight: 400;\"> = 20 tri\u1ec7u \u2013 2 tri\u1ec7u = 18 tri\u1ec7u \u0111\u1ed3ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><span style=\"font-weight: 400;\"> = 11 tri\u1ec7u \u0111\u1ed3ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><span style=\"font-weight: 400;\"> = 18 tri\u1ec7u \u2013 11 tri\u1ec7u = 7 tri\u1ec7u \u0111\u1ed3ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 1: 5 tri\u1ec7u \u00d7 5% = 250.000 \u0111\u1ed3ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1eadc 2: (7 tri\u1ec7u \u2013 5 tri\u1ec7u) \u00d7 10% = 200.000 \u0111\u1ed3ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = 250.000 + 200.000 = 450.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><em>T\u00ecm hi\u1ec3u th\u00eam &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/dac-diem-dieu-kien-co-hieu-luc-cua-giao-dich-dan-su-hieu-dung-lam-dung\/\"><strong>\u0110\u1eb7c \u0111i\u1ec3m, \u0111i\u1ec1u ki\u1ec7n c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a giao d\u1ecbch d\u00e2n s\u1ef1<\/strong><\/a><\/span>\u00a0<\/em><\/p>\n<h2><b>II. Thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3<\/b><\/h2>\n<h3>1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. \u0110\u00e2y l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng th\u00e0nh l\u1eadp doanh nghi\u1ec7p nh\u01b0ng c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3>2. Ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf<\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. Tr\u01b0\u1eddng h\u1ee3p doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN.\u00a0<\/span><\/p>\n<h3>3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN<\/h3>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh c\u00e1 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c k\u00ea khai, t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c kinh doanh. C\u00f4ng th\u1ee9c chung \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<p><b>Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN \u00d7 T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu t\u00ednh thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\">: L\u00e0 to\u00e0n b\u1ed9 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong k\u1ef3 t\u00ednh thu\u1ebf. Doanh thu n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n; c\u00e1c kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i, ph\u00ed thu th\u00eam \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c; doanh thu kh\u00e1c m\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/b><span style=\"font-weight: 400;\">: T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u00e1p d\u1ee5ng tr\u00ean doanh thu t\u00ednh thu\u1ebf, t\u00f9y thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 kinh doanh. Theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC, t\u1ef7 l\u1ec7 thu\u1ebf TNCN c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Ng\u00e0nh ngh\u1ec1 kinh doanh<\/b><\/td>\n<td><b>T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u01b0\u01a1ng m\u1ea1i, b\u00e1n h\u00e0ng h\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao g\u1ed3m nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1,5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ebf GTGT 5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4. V\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed h\u1ed9 kinh doanh c\u1ee7a b\u1ea1n ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 gi\u1eb7t l\u00e0, c\u00f3 doanh thu h\u00e0ng th\u00e1ng l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. Theo quy \u0111\u1ecbnh, t\u1ef7 l\u1ec7 thu\u1ebf TNCN \u00e1p d\u1ee5ng cho d\u1ecbch v\u1ee5 gi\u1eb7t l\u00e0 l\u00e0 2%. V\u1eady s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p h\u00e0ng th\u00e1ng s\u1ebd l\u00e0:<\/span><\/p>\n<p><b>50.000.000 \u00d7 2% = 1.000.000 \u0111\u1ed3ng\u00a0<\/b><\/p>\n<h3>5. Th\u1eddi h\u1ea1n v\u00e0 n\u01a1i n\u1ed9p thu\u1ebf<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Khai thu\u1ebf theo th\u00e1ng: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Khai thu\u1ebf theo qu\u00fd: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd k\u1ebf ti\u1ebfp.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u01a1i n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp n\u01a1i h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng v\u00e0 kinh doanh.<\/span><\/li>\n<\/ul>\n<h2><b>III. T\u1ed5ng h\u1ee3p thu\u1ebf TNCN khi c\u00f3 2 ngu\u1ed3n thu nh\u1eadp<\/b><\/h2>\n<h3><b>1. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf TNCN<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Khi m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ed3ng th\u1eddi hai ngu\u1ed3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3, vi\u1ec7c t\u00ednh thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ri\u00eang bi\u1ec7t cho t\u1eebng ngu\u1ed3n thu nh\u1eadp theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><span style=\"font-weight: 400;\">: T\u00ednh theo <\/span><b>bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/b><span style=\"font-weight: 400;\">, \u00e1p d\u1ee5ng cho thu nh\u1eadp sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3<\/b><span style=\"font-weight: 400;\">: T\u00ednh theo <\/span><b>ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>k\u00ea khai<\/b><span style=\"font-weight: 400;\">, t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c kinh doanh, v\u1edbi thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh \u00e1p d\u1ee5ng tr\u00ean doanh thu.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch bi\u1ec7t hai ngu\u1ed3n thu nh\u1eadp n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng v\u00e0 ch\u00ednh x\u00e1c trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3><b>2. Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb hai ngu\u1ed3n c\u1ea7n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c \u0111\u00f3 quy\u1ebft to\u00e1n thu\u1ebf thay.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i nhi\u1ec1u n\u01a1i ho\u1eb7c c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n: C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n h\u00e0ng n\u0103m, c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai: Ph\u1ea3i t\u1ef1 k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u1ea7y \u0111\u1ee7 gi\u00fap c\u00e1 nh\u00e2n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf.<\/span><\/p>\n<h3><b>3. L\u01b0u \u00fd khi t\u1ed5ng h\u1ee3p thu\u1ebf TNCN t\u1eeb hai ngu\u1ed3n thu nh\u1eadp<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u1ed9ng g\u1ed9p thu nh\u1eadp<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng c\u1ed9ng g\u1ed9p thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN. M\u1ed7i ngu\u1ed3n thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf ri\u00eang bi\u1ec7t theo ph\u01b0\u01a1ng ph\u00e1p t\u01b0\u01a1ng \u1ee9ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><span style=\"font-weight: 400;\">: Ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1ed9t l\u1ea7n cho t\u1ed5ng thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><span style=\"font-weight: 400;\">: C\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, bao g\u1ed3m:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo m\u1eabu s\u1ed1 02\/QTT-TNCN.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh (n\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n<\/b><span style=\"font-weight: 400;\">: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3 c\u1ee7a n\u0103m ti\u1ebfp theo n\u0103m t\u00ednh thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><b>IV. L\u01b0u \u00fd quan tr\u1ecdng<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u00ea khai thu nh\u1eadp \u0111\u1ea7y \u0111\u1ee7<\/b><span style=\"font-weight: 400;\">: C\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 hai ngu\u1ed3n thu nh\u1eadp \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf ho\u1eb7c b\u1ecb ph\u1ea1t do k\u00ea khai thi\u1ebfu.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea3m b\u1ea3o th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/b><span style=\"font-weight: 400;\">: Thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p h\u00e0ng th\u00e1ng b\u1edfi c\u00f4ng ty. Thu\u1ebf TNCN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p theo qu\u00fd ho\u1eb7c theo n\u0103m, t\u00f9y v\u00e0o quy m\u00f4 v\u00e0 lo\u1ea1i h\u00ecnh kinh doanh.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\">: C\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><b>V. K\u1ebft lu\u1eadn<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ng\u00e0y c\u00e0ng nhi\u1ec1u c\u00e1 nh\u00e2n k\u1ebft h\u1ee3p gi\u1eefa c\u00f4ng vi\u1ec7c t\u1ea1i c\u00f4ng ty v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh ri\u00eang, vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) tr\u1edf n\u00ean thi\u1ebft y\u1ebfu. Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ed9 c\u00e1 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau, v\u1edbi c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 quy tr\u00ecnh k\u00ea khai ri\u00eang bi\u1ec7t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1 nh\u00e2n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e1p l\u00fd. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n c\u00f2n g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong h\u1ec7 th\u1ed1ng thu\u1ebf qu\u1ed1c gia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, m\u1ed7i c\u00e1 nh\u00e2n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin, t\u01b0 v\u1ea5n t\u1eeb c\u00e1c chuy\u00ean gia thu\u1ebf khi c\u1ea7n thi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch nghi\u00eam t\u00fac. Ch\u1ec9 khi &#8220;hi\u1ec3u \u0111\u00fang&#8221; v\u00e0 &#8220;l\u00e0m \u0111\u00fang&#8221;, ch\u00fang ta m\u1edbi c\u00f3 th\u1ec3 y\u00ean t\u00e2m ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p v\u00e0 kinh doanh m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung chia s\u1ebb v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0m ch\u1ee7 h\u1ed9 kinh doanh<\/span> <span style=\"font-weight: 400;\">m\u1ed9t c\u00e1ch chi ti\u1ebft c\u1ee7a K\u1ebf to\u00e1n &#8211; Ki\u1ec3m To\u00e1n MVA mang \u0111\u1ebfn cho \u0111\u1ed9c gi\u1ea3. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin \u0111\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 ki\u1ec3m to\u00e1n. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f2n th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, xin vui l\u00f2ng li\u00ean h\u1ec7 qua Hotline: <\/span><b>024.7109.7766 <\/b><span style=\"font-weight: 400;\">c\u1ee7a K\u1ebf to\u00e1n &#8211; Ki\u1ec3m To\u00e1n<\/span> <span style=\"font-weight: 400;\">MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed ngay l\u1eadp t\u1ee9c!<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n \u0111\u1ea1i, nhi\u1ec1u c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ec9 l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty m\u00e0..<\/p>\n","protected":false},"author":1,"featured_media":11319,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[755],"tags":[],"class_list":["post-11317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m h\u00e3y t\u00ecm hi\u1ec3u ngay.{:}\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH[:]\" \/>\n<meta property=\"og:description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m h\u00e3y t\u00ecm hi\u1ec3u ngay.{:}\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-28T07:02:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"464\" \/>\n\t<meta property=\"og:image:height\" content=\"259\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH\",\"datePublished\":\"2025-05-28T07:02:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/\"},\"wordCount\":3263,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg\",\"articleSection\":[\"Tax accounting\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/\",\"name\":\"[:vi]C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg\",\"datePublished\":\"2025-05-28T07:02:41+00:00\",\"description\":\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m h\u00e3y t\u00ecm hi\u1ec3u ngay.{:}\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg\",\"width\":464,\"height\":259},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"name\":\"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mva.vn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\",\"name\":\"MVA Group\",\"url\":\"https:\\\/\\\/mva.vn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/logomva.png\",\"width\":239,\"height\":70,\"caption\":\"MVA Group\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\",\"name\":\"mvavietnam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g\",\"caption\":\"mvavietnam\"},\"url\":\"https:\\\/\\\/mva.vn\\\/en\\\/author\\\/mvavietnam\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"[:vi]C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH[:] - MVA Group","description":"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m h\u00e3y t\u00ecm hi\u1ec3u ngay.{:}","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH[:]","og_description":"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m h\u00e3y t\u00ecm hi\u1ec3u ngay.{:}","og_url":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/","og_site_name":"MVA Group","article_published_time":"2025-05-28T07:02:41+00:00","og_image":[{"width":464,"height":259,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg","type":"image\/jpeg"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH","datePublished":"2025-05-28T07:02:41+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/"},"wordCount":3263,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg","articleSection":["Tax accounting"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/","url":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/","name":"[:vi]C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg","datePublished":"2025-05-28T07:02:41+00:00","description":"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN khi v\u1eeba l\u00e0m c\u00f4ng ty v\u1eeba l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh. N\u1ebfu b\u1ea1n \u0111ang quan t\u00e2m h\u00e3y t\u00ecm hi\u1ec3u ngay.{:}","breadcrumb":{"@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/tinh-thue-tncn-vua-lam-chu-vua-lam-ho-kinh-doanh-1.jpg","width":464,"height":259},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/cach-tinh-thue-tncn-khi-vua-lam-cong-ty-vua-lam-chu-ho-kinh-doanh\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"C\u00c1CH T\u00cdNH THU\u1ebe TNCN KHI V\u1eeaA L\u00c0M C\u00d4NG TY V\u1eeaA L\u00c0M CH\u1ee6 H\u1ed8 KINH DOANH"}]},{"@type":"WebSite","@id":"https:\/\/mva.vn\/#website","url":"https:\/\/mva.vn\/","name":"MVA - D\u1ecbch V\u1ee5 K\u1ebf To\u00e1n UY T\u00cdN S\u1ed1 1 Vi\u1ec7t Nam","description":"","publisher":{"@id":"https:\/\/mva.vn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mva.vn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/mva.vn\/#organization","name":"MVA Group","url":"https:\/\/mva.vn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/","url":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2021\/12\/logomva.png","width":239,"height":70,"caption":"MVA Group"},"image":{"@id":"https:\/\/mva.vn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719","name":"mvavietnam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5979317a0943d16223799da5562faf4d05ef46b12e981876311f956f97c1473c?s=96&r=g","caption":"mvavietnam"},"url":"https:\/\/mva.vn\/en\/author\/mvavietnam\/"}]}},"_links":{"self":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/11317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/comments?post=11317"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/11317\/revisions"}],"predecessor-version":[{"id":11321,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/11317\/revisions\/11321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/11319"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=11317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=11317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=11317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}