{"id":11361,"date":"2025-05-30T03:11:55","date_gmt":"2025-05-30T03:11:55","guid":{"rendered":"https:\/\/mva.vn\/?p=11361"},"modified":"2025-05-30T03:11:55","modified_gmt":"2025-05-30T03:11:55","slug":"cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/","title":{"rendered":"C\u00c1CH T\u00cdNH – H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI"},"content":{"rendered":"

Sorry, this entry is only available in 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>Hi\u1ec7n nay, khi th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0 ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, \u0111i k\u00e8m theo \u0111\u00f3 l\u00e0 m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 gia t\u0103ng thu nh\u1eadp v\u1edbi nhi\u1ec1u c\u00e1ch kh\u00e1c nhau. C\u00e1c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u ngu\u1ed3n thu nh\u1eadp t\u1eeb nhi\u1ec1u t\u1ed5 ch\u1ee9c, nhi\u1ec1u n\u01a1i m\u00e0 kh\u00f4ng b\u1ecb b\u00f3 bu\u1ed9c b\u1edfi kho\u1ea3ng c\u00e1ch \u0111\u1ecba l\u00fd. Nh\u1eefng thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u1ed1 \u0111\u1ecbnh nh\u01b0 v\u1eady \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu nh\u1eadp v\u00e3ng lai. V\u1eady c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai nh\u01b0 n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd g\u1eedi t\u1edbi qu\u00fd kh\u00e1ch h\u00e0ng m\u1ed9t s\u1ed1 c\u00e1c th\u00f4ng tin c\u00f3 li\u00ean quan<\/span><\/p>\n

<\/b>I. KH\u00c1I NI\u1ec6M<\/h2>\n
    \n
  1. \u0110\u1ecbnh ngh\u0129a<\/strong>: Thu nh\u1eadp v\u00e3ng lai \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c nh\u1eefng ngu\u1ed3n thu nh\u1eadp mang t\u00ednh ch\u1ea5t kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng c\u1ed1 \u0111\u1ecbnh<\/span><\/li>\n
  2. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu nh\u1eadp v\u00e3ng lai<\/strong><\/li>\n<\/ol>\n

    T\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ghi nh\u1eadn: <\/span>\u201cTi\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n; ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o; ti\u1ec1n d\u1ecbch v\u1ee5 kh\u00e1c, th\u00f9 lao kh\u00e1c\u201d. <\/span><\/i>\u00a0\u0110\u00e2y l\u00e0 ti\u1ec1n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, l\u00e0 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng c\u1ed1 \u0111\u1ecbnh, \u0111\u01b0\u1ee3c chi tr\u1ea3 khi ph\u00e1t sinh theo v\u1ee5 vi\u1ec7c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c l\u00e0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i, d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n, ti\u1ec1n nhu\u1eadn b\u00fat, tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y, bi\u1ec3u di\u1ec5n v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o, d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/p>\n

    \"\"
    H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/em><\/figcaption><\/figure>\n

    <\/b>IIl. C\u00c1CH T\u00cdNH THU\u1ebe THU NH\u1eacP V\u00c3NG LAI<\/h2>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u1eeb 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201cC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n<\/span><\/i><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/i><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/i><\/p>\n

    C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.\u201d<\/span><\/i><\/p>\n

    Nh\u01b0 v\u1eady, c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp v\u00e3ng lai s\u1ebd chia ra c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

      \n
    1. \u0110\u1ed1i c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (thu\u1ed9c c\u00e1c h\u00ecnh th\u1ee9c v\u1ec1 thu nh\u1eadp v\u00e3ng lai) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng, c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf 10% tr\u00ean thu nh\u1eadp<\/span><\/li>\n<\/ol>\n

      Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n = Thu nh\u1eadp v\u00e3ng lai x Thu\u1ebf su\u1ea5t 10%<\/b>\u00a0<\/span><\/p>\n

        \n
      1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp t\u1eeb thu nh\u1eadp v\u00e3ng lai, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 (c\u00e1 nh\u00e2n 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, c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2.000.000 \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean) n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf (t\u1eeb 132.000.000 \u0111\u1ed3ng\/ n\u0103m tr\u1edf xu\u1ed1ng \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft m\u1eabu m\u1eabu 08\/CK-TNCN (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/li>\n<\/ol>\n

        Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y,<\/span> thu nh\u1eadp v\u00e3ng lai s\u1ebd kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%, nh\u01b0ng c\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft\u00a0 ph\u1ea3i th\u1ecfa m\u00e3n 02 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

        – <\/span>C\u00e1 nh\u00e2n ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 MST c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft;<\/span><\/p>\n

        –<\/span> C\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, n\u1ebfu c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t, c\u00e1 nh\u00e2n s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

        C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m >> D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i uy t\u00edn<\/strong><\/a><\/span><\/em><\/p>\n

        III. H\u1ed2 S\u01a0 V\u00c0 TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI<\/h2>\n

        <\/b>3.1. H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/h3>\n

        H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb thu nh\u1eadp v\u00e3ng lai g\u1ed3m c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd sau:<\/span><\/p>\n

        –<\/span>\u00a0 <\/span>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN theo m\u1eabu s\u1ed1 02\/QTT-TNCN (ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC);<\/span><\/p>\n

        –<\/span>\u00a0 <\/span>Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1eabu s\u1ed1 02-1\/BK-QTT-TNCN (ban h\u00e0nh k\u00e8m theo PL II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC);<\/span><\/p>\n

        –<\/span>\u00a0 <\/span>B\u1ea3n sao c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m v\u00e0 \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3);<\/span><\/p>\n

        –<\/span>\u00a0 <\/span>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/span><\/p>\n

        –<\/span>\u00a0 <\/span>B\u1ed9 h\u1ed3 s\u01a1 tr\u00ean \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb thu nh\u1eadp v\u00e3ng lai;<\/span><\/p>\n

        –<\/span>\u00a0 <\/span>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 Gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN theo m\u1eabu s\u1ed1 08\/UQ-QTT-TNCN t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/p>\n

        3.2. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e3ng lai<\/h3>\n

        N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

        –<\/span> \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p l\u00e0 t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp: N\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00f3.<\/span><\/p>\n

        –<\/span> \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p l\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, n\u1ebfu c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb 2 n\u01a1i tr\u1edf l\u00ean th\u00ec t\u00f9y tr\u01b0\u1eddng h\u1ee3p m\u00e0 x\u00e1c \u0111\u1ecbnh n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

        + Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3;<\/span><\/p>\n

        + Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u1edf b\u1ea5t c\u1ee9 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf, n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa;<\/span><\/p>\n

        + Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110\/k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng\/k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i 1 n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa;<\/span><\/p>\n

        + Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong n\u0103m t\u1ea1i 1 n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n l\u1ea1i kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

        3.3. Th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai<\/h3>\n

        3.1. Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

          \n
        • B\u01b0\u1edbc 1<\/strong>: C\u00e1 nh\u00e2n\/t\u1ed5 ch\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn tr\u00ean t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp;<\/span><\/li>\n
        • B\u01b0\u1edbc 2<\/strong>: C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n

          3.2. Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c tuy\u1ebfn (online)<\/span><\/p>\n

            \n
          • B\u01b0\u1edbc 1<\/strong>: \u0110\u0103ng nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/li>\n
          • B\u01b0\u1edbc 2<\/strong>: Nh\u1eadp MST v\u00e0 m\u00e3 ki\u1ec3m tra \u2192 \u1ea5n \u201cTi\u1ebfp t\u1ee5c\u201d;<\/span><\/li>\n
          • B\u01b0\u1edbc 3<\/strong>: Ch\u1ecdn \u201cQuy\u1ebft to\u00e1n thu\u1ebf\u201d \u2192 ch\u1ecdn ti\u1ebfp \u201cK\u00ea khai tr\u1ef1c tuy\u1ebfn\u201d;<\/span><\/li>\n
          • B\u01b0\u1edbc 4<\/strong>: \u0110i\u1ec1n th\u00f4ng tin t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf g\u1ed3m: t\u00ean ng\u01b0\u1eddi g\u1eedi, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, \u0111\u1ecba ch\u1ec9 email \u2192 ch\u1ecdn \u201cT\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN s\u1ed1 02\/QTT-TCN\u201d v\u00e0 ch\u1ecdn c\u01a1 quan thu\u1ebf quy\u1ebft to\u00e1n thu\u1ebf;<\/span><\/li>\n
          • B\u01b0\u1edbc 5<\/strong>: Khai t\u1edd khai;<\/span><\/li>\n
          • B\u01b0\u1edbc 6<\/strong>: K\u1ebft xu\u1ea5t t\u1edd khai d\u1ea1ng XML;<\/span><\/li>\n
          • B\u01b0\u1edbc 7<\/strong>: Ch\u1ecdn \u201cN\u1ed9p t\u1edd khai\u201d v\u00e0 nh\u1eadp m\u00e3 ki\u1ec3m tra \u2192 h\u1ec7 th\u1ed1ng s\u1ebd b\u00e1o n\u1ed9p t\u1edd khai th\u00e0nh c\u00f4ng;<\/span><\/li>\n
          • B\u01b0\u1edbc 8<\/strong>: In t\u1edd khai th\u00e0nh 2 b\u1ea3n v\u00e0 k\u00fd t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n
          • B\u01b0\u1edbc 9<\/strong>: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mang gi\u1ea5y t\u1edd ph\u00e1p l\u00fd, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u1edd khai v\u1eeba in \u1edf tr\u00ean (c\u00f3 ch\u1eef k\u00fd) \u0111\u1ebfn n\u1ed9p t\u1ea1i B\u1ed9 ph\u1eadn M\u1ed9t c\u1eeda c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1edd khai.<\/span><\/li>\n<\/ul>\n

            K\u1ebft b\u00e0i:<\/strong><\/p>\n

            Nh\u01b0 v\u1eady MVA Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb nh\u1eefng th\u00f4ng tin v\u1ec1 c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai \u0111\u1ebfn qu\u00fd v\u1ecb v\u00e0 c\u00e1c b\u1ea1n. N\u1ebfu c\u00f3 nh\u1eefng c\u00e2u h\u1ecfi kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 vui l\u00f2ng b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi b\u00e0i vi\u1ebft ho\u1eb7c g\u1ecdi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hotline 024.7109.7766 tr\u00ean website mva.vn. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"

            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.Hi\u1ec7n nay, khi th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0 ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, \u0111i k\u00e8m theo \u0111\u00f3 l\u00e0 m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 th\u1ec3..<\/p>\n","protected":false},"author":1,"featured_media":11393,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[755],"tags":[],"class_list":["post-11361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai. N\u1ebfu b\u1ea1n l\u00e0m k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u h\u00e3y xem ngay b\u00e0i vi\u1ebft n\u00e0y.{:}\" \/>\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-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/\" \/>\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 - H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI[:]\" \/>\n<meta property=\"og:description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai. N\u1ebfu b\u1ea1n l\u00e0m k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u h\u00e3y xem ngay b\u00e0i vi\u1ebft n\u00e0y.{:}\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-30T03:11:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-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=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"C\u00c1CH T\u00cdNH – H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI\",\"datePublished\":\"2025-05-30T03:11:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/\"},\"wordCount\":2765,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg\",\"articleSection\":[\"Tax accounting\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/\",\"name\":\"[:vi]C\u00c1CH T\u00cdNH - H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI[:] - MVA Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg\",\"datePublished\":\"2025-05-30T03:11:55+00:00\",\"description\":\"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai. N\u1ebfu b\u1ea1n l\u00e0m k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u h\u00e3y xem ngay b\u00e0i vi\u1ebft n\u00e0y.{:}\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg\",\"contentUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg\",\"width\":464,\"height\":259},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mva.vn\\\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\\\/\\\/mva.vn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"C\u00c1CH T\u00cdNH – H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI\"}]},{\"@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 - H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI[:] - MVA Group","description":"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai. N\u1ebfu b\u1ea1n l\u00e0m k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u h\u00e3y xem ngay b\u00e0i vi\u1ebft n\u00e0y.{:}","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-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/","og_locale":"en_US","og_type":"article","og_title":"[:vi]C\u00c1CH T\u00cdNH - H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI[:]","og_description":"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai. N\u1ebfu b\u1ea1n l\u00e0m k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u h\u00e3y xem ngay b\u00e0i vi\u1ebft n\u00e0y.{:}","og_url":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/","og_site_name":"MVA Group","article_published_time":"2025-05-30T03:11:55+00:00","og_image":[{"width":464,"height":259,"url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg","type":"image\/jpeg"}],"author":"mvavietnam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"mvavietnam","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#article","isPartOf":{"@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/"},"author":{"name":"mvavietnam","@id":"https:\/\/mva.vn\/#\/schema\/person\/ecd289eb763ca6bca230843a0c9d5719"},"headline":"C\u00c1CH T\u00cdNH – H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI","datePublished":"2025-05-30T03:11:55+00:00","mainEntityOfPage":{"@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/"},"wordCount":2765,"commentCount":0,"publisher":{"@id":"https:\/\/mva.vn\/#organization"},"image":{"@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg","articleSection":["Tax accounting"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/","url":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/","name":"[:vi]C\u00c1CH T\u00cdNH - H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI[:] - MVA Group","isPartOf":{"@id":"https:\/\/mva.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#primaryimage"},"image":{"@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#primaryimage"},"thumbnailUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg","datePublished":"2025-05-30T03:11:55+00:00","description":"{:vi}H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp v\u00e3ng lai. N\u1ebfu b\u1ea1n l\u00e0m k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u h\u00e3y xem ngay b\u00e0i vi\u1ebft n\u00e0y.{:}","breadcrumb":{"@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#primaryimage","url":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg","contentUrl":"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/xem-cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai-1.jpg","width":464,"height":259},{"@type":"BreadcrumbList","@id":"https:\/\/mva.vn\/cach-tinh-ho-so-thu-tuc-quyet-toan-thue-thu-nhap-vang-lai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/mva.vn\/"},{"@type":"ListItem","position":2,"name":"C\u00c1CH T\u00cdNH – H\u1ed2 S\u01a0 & TH\u1ee6 T\u1ee4C QUY\u1ebeT TO\u00c1N THU\u1ebe THU NH\u1eacP V\u00c3NG LAI"}]},{"@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\/11361","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=11361"}],"version-history":[{"count":1,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/11361\/revisions"}],"predecessor-version":[{"id":11397,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/posts\/11361\/revisions\/11397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media\/11393"}],"wp:attachment":[{"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/media?parent=11361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/categories?post=11361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mva.vn\/en\/wp-json\/wp\/v2\/tags?post=11361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}