{"id":16564,"date":"2026-08-15T06:14:31","date_gmt":"2026-08-15T06:14:31","guid":{"rendered":"https:\/\/mva.vn\/?p=16564"},"modified":"2026-08-15T06:14:31","modified_gmt":"2026-08-15T06:14:31","slug":"thu-nhap-khau-tru-thue-tncn-10-khong-bao-gom-khoan-mien-thue","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thu-nhap-khau-tru-thue-tncn-10-khong-bao-gom-khoan-mien-thue\/","title":{"rendered":"Thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf"},"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>

Thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c kho\u1ea3n thu nh\u1eadp kh\u00e1c cho c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10%. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb gi\u00fap doanh nghi\u1ec7p tr\u00e1nh t\u00ednh thu\u1ebf tr\u00ean nh\u1eefng kho\u1ea3n kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1eb7c bi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n li\u00ean quan.<\/em><\/p>\n

I. Thu nh\u1eadp n\u00e0o thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN?<\/h2>\n
\"Thu
Thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/figcaption><\/figure>\n

1.1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb 10%<\/h3>\n

Theo quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao ho\u1eb7c c\u00e1c kho\u1ea3n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa 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<\/strong> th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% n\u1ebfu kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c chi tr\u1ea3 theo quy \u0111\u1ecbnh.<\/p>\n

T\u1eeb ng\u00e0y 01\/7\/2026, m\u1ee9c chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb.<\/p>\n

C\u00e1ch t\u00ednh c\u01a1 b\u1ea3n:<\/p>\n

Thu\u1ebf TNCN kh\u1ea5u tr\u1eeb = Thu nh\u1eadp t\u00ednh kh\u1ea5u tr\u1eeb \u00d7 10%<\/strong><\/p>\n

Tuy nhi\u00ean, thu nh\u1eadp t\u00ednh kh\u1ea5u tr\u1eeb kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng b\u1eb1ng to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p th\u1ef1c t\u1ebf thanh to\u00e1n cho c\u00e1 nh\u00e2n<\/strong>.<\/p>\n

1.2. Kh\u00f4ng ph\u1ea3i kho\u1ea3n ti\u1ec1n n\u00e0o nh\u1eadn \u0111\u01b0\u1ee3c c\u0169ng t\u00ednh 10%<\/h3>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n th\u01b0\u1eddng d\u1ec5 nh\u1ea7m.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed5ng c\u1ed9ng 15 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 c\u00f3:<\/p>\n

    \n
  • 10 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf;<\/li>\n
  • 2 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n l\u00e0m th\u00eam gi\u1edd thu\u1ed9c ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf;<\/li>\n
  • 3 tri\u1ec7u \u0111\u1ed3ng kho\u1ea3n kh\u00e1c kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n

    Khi \u0111\u00f3, kh\u00f4ng n\u00ean l\u1ea5y to\u00e0n b\u1ed9 15 tri\u1ec7u \u0111\u1ed3ng \u00d7 10%<\/strong>.<\/p>\n

    K\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ed9c c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf.<\/p>\n

    II. Thu nh\u1eadp kh\u1ea5u tr\u1eeb 10% kh\u00f4ng bao g\u1ed3m kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h2>\n

    2.1. Kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i lo\u1ea1i kh\u1ecfi c\u0103n c\u1ee9 t\u00ednh<\/h3>\n

    Nguy\u00ean t\u1eafc quan tr\u1ecdng l\u00e0:<\/p>\n

    Kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN th\u00ec kh\u00f4ng \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb.<\/strong><\/p>\n

    Do \u0111\u00f3, khi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u1ec3 kh\u1ea5u tr\u1eeb 10%, c\u1ea7n ph\u00e2n lo\u1ea1i t\u1eebng kho\u1ea3n chi.<\/p>\n

    Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u00ean b\u1ea3ng thanh to\u00e1n.<\/p>\n

    2.2. Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam<\/h3>\n

    M\u1ed9t trong nh\u1eefng kho\u1ea3n th\u01b0\u1eddng g\u1eb7p l\u00e0 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ban \u0111\u00eam.<\/p>\n

    Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c trong gi\u1edd b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 thu\u1ed9c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong>.<\/p>\n

    V\u00ed d\u1ee5:<\/p>\n

    Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u1ea3:<\/p>\n

      \n
    • Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng: 100.000 \u0111\u1ed3ng\/gi\u1edd.<\/li>\n
    • Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam: 150.000 \u0111\u1ed3ng\/gi\u1edd.<\/li>\n<\/ul>\n

      Ph\u1ea7n ch\u00eanh l\u1ec7ch:<\/p>\n

      150.000 – 100.000 = 50.000 \u0111\u1ed3ng\/gi\u1edd<\/strong><\/p>\n

      l\u00e0 ph\u1ea7n c\u1ea7n xem x\u00e9t theo quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

      Do \u0111\u00f3, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 150.000 \u0111\u1ed3ng \u0111\u1ec1u m\u1eb7c nhi\u00ean l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo c\u00f9ng m\u1ed9t c\u00e1ch.<\/p>\n

      2.3. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam<\/h3>\n

      T\u01b0\u01a1ng t\u1ef1, kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam do ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c ban \u0111\u00eam c\u1ea7n \u0111\u01b0\u1ee3c t\u00e1ch kh\u1ecfi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng. Ph\u1ea7n tr\u1ea3 th\u00eam \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c lo\u1ea1i kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 kho\u1ea3n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi t\u00ednh thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 l\u00e0m vi\u1ec7c theo ca ho\u1eb7c l\u00e0m vi\u1ec7c ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh.<\/p>\n

      III. Nh\u1eefng kho\u1ea3n c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc khi t\u00ednh kh\u1ea5u tr\u1eeb 10%<\/h2>\n

      3.1. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p<\/h3>\n

      Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n chi tr\u1ea3<\/strong> c\u1ee7a t\u1eebng kho\u1ea3n. M\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ph\u1ea1m vi nh\u1ea5t \u0111\u1ecbnh. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

      3.2. Ti\u1ec1n \u0103n gi\u1eefa ca<\/h3>\n

      Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN v\u00e0 \u0111i\u1ec1u ki\u1ec7n chi tr\u1ea3 th\u1ef1c t\u1ebf.<\/p>\n

      Doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n \u0103n l\u00e0 mi\u1ec5n thu\u1ebf.<\/p>\n

      K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n

        \n
      • H\u00ecnh th\u1ee9c cung c\u1ea5p su\u1ea5t \u0103n;<\/li>\n
      • Kho\u1ea3n chi b\u1eb1ng ti\u1ec1n;<\/li>\n
      • M\u1ee9c chi;<\/li>\n
      • Quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p;<\/li>\n
      • \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/li>\n<\/ul>\n

        Sau \u0111\u00f3 m\u1edbi x\u00e1c \u0111\u1ecbnh ph\u1ea7n n\u00e0o thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

        3.3. C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00e1c<\/h3>\n

        C\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i doanh nghi\u1ec7p chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng c\u1ea7n ph\u00e2n lo\u1ea1i.<\/p>\n

        V\u00ed d\u1ee5:<\/p>\n

          \n
        • H\u1ed7 tr\u1ee3 \u0111i l\u1ea1i;<\/li>\n
        • H\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i;<\/li>\n
        • H\u1ed7 tr\u1ee3 trang ph\u1ee5c;<\/li>\n
        • H\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o;<\/li>\n
        • C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p;<\/li>\n
        • Kho\u1ea3n chi nh\u00e2n d\u1ecbp l\u1ec5, T\u1ebft.<\/li>\n<\/ul>\n

          Kh\u00f4ng ph\u1ea3i kho\u1ea3n n\u00e0o doanh nghi\u1ec7p g\u1ecdi l\u00e0 \u201ch\u1ed7 tr\u1ee3\u201d ho\u1eb7c \u201cph\u00fac l\u1ee3i\u201d c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

          V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh thu\u1ebf c\u1ee5 th\u1ec3 thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean g\u1ecdi tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n

          IV. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n<\/h2>\n

          4.1. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u1ec5 ph\u00e1t sinh sai s\u00f3t<\/h3>\n

          Sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c nh\u1eadn ti\u1ec1n t\u1eeb doanh nghi\u1ec7p.<\/p>\n

          V\u00ed d\u1ee5:<\/p>\n

            \n
          • Ti\u1ec1n l\u01b0\u01a1ng c\u00f2n thi\u1ebfu;<\/li>\n
          • Ti\u1ec1n ph\u00e9p n\u0103m ch\u01b0a ngh\u1ec9;<\/li>\n
          • Ti\u1ec1n th\u01b0\u1edfng;<\/li>\n
          • Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd;<\/li>\n
          • Kho\u1ea3n h\u1ed7 tr\u1ee3 theo ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

            Khi \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n ti\u1ec1n<\/strong> tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb 10% hay kh\u00f4ng.<\/p>\n

            4.2. Kh\u00f4ng ph\u1ea3i c\u1ee9 thanh to\u00e1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng l\u00e0 t\u00ednh 10% tr\u00ean to\u00e0n b\u1ed9<\/h3>\n

            V\u00ed d\u1ee5 doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi ngh\u1ec9 vi\u1ec7c t\u1ed5ng c\u1ed9ng 12 tri\u1ec7u \u0111\u1ed3ng<\/strong>, g\u1ed3m:<\/p>\n

              \n
            • 7 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n l\u01b0\u01a1ng;<\/li>\n
            • 3 tri\u1ec7u \u0111\u1ed3ng ph\u1ea7n thu nh\u1eadp l\u00e0m th\u00eam gi\u1edd thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf;<\/li>\n
            • 2 tri\u1ec7u \u0111\u1ed3ng kho\u1ea3n kh\u00e1c kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n

              N\u1ebfu kho\u1ea3n chi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb 10%, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf<\/strong>, thay v\u00ec m\u00e1y m\u00f3c l\u1ea5y 12 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 nh\u00e2n 10%.<\/p>\n

              \u0110\u00e2y c\u0169ng l\u00e0 n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 10049\/NBI-QLDN1<\/strong> v\u1ec1 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/p>\n

              V. V\u00ed d\u1ee5 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp kh\u1ea5u tr\u1eeb 10%<\/h2>\n

              5.1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 kho\u1ea3n mi\u1ec5n thu\u1ebf<\/h3>\n

              Anh A nh\u1eadn kho\u1ea3n ti\u1ec1n c\u00f4ng 8 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

              Kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

              Thu\u1ebf TNCN t\u1ea1m kh\u1ea5u tr\u1eeb:<\/p>\n

              8.000.000 \u00d7 10% = 800.000 \u0111\u1ed3ng<\/strong><\/p>\n

              S\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn:<\/p>\n

              8.000.000 – 800.000 = 7.200.000 \u0111\u1ed3ng<\/strong><\/p>\n

              5.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h3>\n

              Ch\u1ecb B nh\u1eadn t\u1ed5ng c\u1ed9ng 10 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3:<\/p>\n

                \n
              • Thu nh\u1eadp ch\u1ecbu thu\u1ebf: 7 tri\u1ec7u \u0111\u1ed3ng;<\/li>\n
              • Kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf: 3 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n

                N\u1ebfu thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10%, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb:<\/p>\n

                7.000.000 \u00d7 10% = 700.000 \u0111\u1ed3ng<\/strong><\/p>\n

                Kh\u00f4ng t\u00ednh:<\/p>\n

                10.000.000 \u00d7 10% = 1.000.000 \u0111\u1ed3ng<\/strong><\/p>\n

                Nh\u01b0 v\u1eady, vi\u1ec7c t\u00e1ch ri\u00eang kho\u1ea3n mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh kh\u1ea5u tr\u1eeb<\/strong> c\u00f3 \u00fd ngh\u0129a r\u1ea5t quan tr\u1ecdng.<\/p>\n

                VI. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd g\u00ec khi kh\u1ea5u tr\u1eeb 10%?<\/h2>\n

                6.1. Ki\u1ec3m tra b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n chi<\/h3>\n

                K\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng chi ti\u1ebft:<\/p>\n

                \n
                \n\n\n\n\n\n\n\n\n
                Kho\u1ea3n chi<\/th>\nS\u1ed1 ti\u1ec1n<\/th>\nT\u00ednh thu\u1ebf TNCN<\/th>\n<\/tr>\n<\/thead>\n
                Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/td>\n7 tri\u1ec7u<\/td>\nC\u00f3<\/td>\n<\/tr>\n
                Ph\u1ea7n thu nh\u1eadp l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n<\/td>\n2 tri\u1ec7u<\/td>\nKh\u00f4ng<\/td>\n<\/tr>\n
                Kho\u1ea3n h\u1ed7 tr\u1ee3 thu\u1ed9c di\u1ec7n kh\u00f4ng t\u00ednh thu\u1ebf<\/td>\n1 tri\u1ec7u<\/td>\nKh\u00f4ng<\/td>\n<\/tr>\n
                T\u1ed5ng chi tr\u1ea3<\/td>\n10 tri\u1ec7u<\/td>\nKh\u00f4ng l\u1ea5y to\u00e0n b\u1ed9 \u0111\u1ec3 t\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

                B\u1ea3ng ph\u00e2n lo\u1ea1i n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n.<\/p>\n

                6.2. C\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n mi\u1ec5n thu\u1ebf<\/h3>\n

                \u0110\u1ec3 b\u1ea3o v\u1ec7 s\u1ed1 li\u1ec7u khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan.<\/p>\n

                T\u00f9y t\u1eebng kho\u1ea3n, c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n

                  \n
                • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/li>\n
                • Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng;<\/li>\n
                • B\u1ea3ng ch\u1ea5m c\u00f4ng;<\/li>\n
                • B\u1ea3ng t\u00ednh ti\u1ec1n l\u01b0\u01a1ng;<\/li>\n
                • B\u1ea3ng t\u00ednh ti\u1ec1n l\u00e0m th\u00eam;<\/li>\n
                • Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng;<\/li>\n
                • Quy ch\u1ebf ph\u00fac l\u1ee3i;<\/li>\n
                • Ch\u1ee9ng t\u1eeb thanh to\u00e1n;<\/li>\n
                • H\u1ed3 s\u01a1 ngh\u1ec9 vi\u1ec7c.<\/li>\n<\/ul>\n

                  6.3. Kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n mi\u1ec5n thu\u1ebf ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi<\/h3>\n

                  V\u00ed d\u1ee5, doanh nghi\u1ec7p ghi tr\u00ean b\u1ea3ng l\u01b0\u01a1ng l\u00e0 \u201ch\u1ed7 tr\u1ee3 \u0111\u1eb7c bi\u1ec7t\u201d<\/strong>.<\/p>\n

                  T\u00ean g\u1ecdi n\u00e0y kh\u00f4ng t\u1ef1 \u0111\u1ed9ng khi\u1ebfn kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

                  C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t:<\/p>\n

                    \n
                  • B\u1ea3n ch\u1ea5t kho\u1ea3n chi;<\/li>\n
                  • C\u0103n c\u1ee9 ph\u00e1p l\u00fd;<\/li>\n
                  • \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng;<\/li>\n
                  • M\u1ee9c chi;<\/li>\n
                  • H\u1ed3 s\u01a1 ch\u1ee9ng minh;<\/li>\n
                  • C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 thanh to\u00e1n.<\/li>\n<\/ul>\n

                    V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi d\u1ef1a tr\u00ean quy \u0111\u1ecbnh thu\u1ebf<\/strong>, kh\u00f4ng ch\u1ec9 d\u1ef1a tr\u00ean c\u00e1ch doanh nghi\u1ec7p \u0111\u1eb7t t\u00ean.<\/p>\n

                    VII. Ph\u00e2n bi\u1ec7t kh\u1ea5u tr\u1eeb 10% v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h2>\n

                    7.1. Kh\u1ea5u tr\u1eeb 10% ch\u1ec9 l\u00e0 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n<\/h3>\n

                    Kh\u1ea5u tr\u1eeb 10% kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1 nh\u00e2n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i c\u00f9ng. \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc khi thanh to\u00e1n. Cu\u1ed1i n\u0103m, t\u00f9y tr\u01b0\u1eddng h\u1ee3p, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u1ea3i quy\u1ebft to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

                    7.2. C\u00f3 th\u1ec3 ph\u00e1t sinh ho\u00e0n thu\u1ebf<\/h3>\n

                    N\u1ebfu trong n\u0103m c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng sau khi quy\u1ebft to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 kh\u1ea5u tr\u1eeb, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.<\/p>\n

                    Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n

                    Do \u0111\u00f3, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng b\u1ecb kh\u1ea5u tr\u1eeb 10% \u0111\u1ed3ng ngh\u0129a ch\u1eafc ch\u1eafn ph\u1ea3i ch\u1ecbu thu\u1ebf cu\u1ed1i c\u00f9ng \u1edf m\u1ee9c 10%<\/strong>.<\/p>\n

                    VIII. K\u1ebft lu\u1eadn<\/h2>\n

                    Khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng \u0111\u01b0a v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 kh\u1ea5u tr\u1eeb 10%, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

                    \u0110\u1eb7c bi\u1ec7t v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i t\u1eebng kho\u1ea3n tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. Kh\u00f4ng n\u00ean l\u1ea5y to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf chi tr\u1ea3 \u0111\u1ec3 nh\u00e2n ngay v\u1edbi 10%. Vi\u1ec7c l\u01b0u \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh kho\u1ea3n mi\u1ec5n thu\u1ebf c\u0169ng r\u1ea5t quan tr\u1ecdng. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>","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.Thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. \u0110\u00e2y l\u00e0..<\/p>\n","protected":false},"author":1,"featured_media":16565,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% kh\u00f4ng bao g\u1ed3m kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. 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