{"id":1147,"date":"2025-07-16T00:24:24","date_gmt":"2025-07-16T00:24:24","guid":{"rendered":"http:\/\/localhost\/cmatest\/?p=1147"},"modified":"2026-01-08T09:26:18","modified_gmt":"2026-01-08T09:26:18","slug":"huong-dan-ca-nhan-tu-quyet-toan-thue-tncn-online-nam-2025","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/16\/huong-dan-ca-nhan-tu-quyet-toan-thue-tncn-online-nam-2025\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN online n\u0103m 2025"},"content":{"rendered":"\r\n
H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN online v\u00e0o n\u0103m 2025 cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o n\u0103m 2024<\/h6>\r\n\r\n\r\n\r\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1 nh\u00e2n trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf nh\u1ea5t \u0111\u1ecbnh.
Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP th\u00ec thu\u1ebf TNCN l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 khai quy\u1ebft to\u00e1n theo n\u0103m.<\/p>\r\n\r\n\r\n\r\n

I. C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n

+ Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/p>\r\n\r\n\r\n\r\n

\u00a0+ Th\u00f4ng t\u01b0 92\/2015\/TT-BTC\u00a0<\/p>\r\n\r\n\r\n\r\n

+ Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14\u00a0<\/p>\r\n\r\n\r\n\r\n

+ Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1: 38\/2019\/QH14\u00a0<\/p>\r\n\r\n\r\n\r\n

+ Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u00a0<\/p>\r\n\r\n\r\n\r\n

+ Th\u00f4ng t\u01b0 80\/2021\/TT-BTC\u00a0<\/p>\r\n\r\n\r\n\r\n

II. H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng:<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n
1. \u0110\u1ed1i t\u01b0\u1ee3ng c\u00e1 nh\u00e2n ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/strong><\/span><\/h5>\r\n\r\n\r\n\r\n
\r\n\r\n\r\n\r\n\r\n\r\n\r\n
Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\r\nB\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m<\/strong>
Quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNCN<\/strong><\/td>\r\n		Kh\u00f4ng b\u1eaft bu\u1ed9c\u00a0ph\u1ea3i l\u00e0m<\/strong>
Quy\u1ebft to\u00e1n thu\u1ebf<\/strong>\u00a0TNCN<\/strong><\/td>\r\n<\/tr>\r\n
Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: N\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf TNCN
(S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p trong n\u0103m < S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p trong n\u0103m)
\u00a0<\/td>\r\n		C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam tr\u00ean 50.000\u0111
=> S\u1ebd ph\u1ea3i QTT TNCN \u0111\u1ec3 n\u1ed9p n\u1ed1t s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u1ec1 NSNN<\/td>\r\n		C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam t\u1eeb 50.000\u0111 tr\u1edf xu\u1ed1ng
\u00a0=> S\u1ebd kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m t\u1edd khai QTT TNCN<\/td>\r\n<\/tr>\r\n
Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: N\u1ed9p th\u1eeba ti\u1ec1n thu\u1ebf TNCN
(S\u1ed1 thu\u1ebf TNCN\u00a0\u0111\u00e3 n\u1ed9p\u00a0trong n\u0103m > S\u1ed1 thu\u1ebf TNCN\u00a0ph\u1ea3i n\u1ed9p\u00a0trong n\u0103m)
\u00a0<\/td>\r\n		C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba ti\u1ec1n thu\u1ebf mu\u1ed1n b\u00f9 tr\u1eeb\u00a0s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p v\u00e0o k\u1ef3 sau ho\u1eb7c c\u00e1 nh\u00e2n mu\u1ed1n l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf\u00a0s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba<\/td>\r\nC\u00e1 nh\u00e2n n\u1ed9p th\u1eeba ti\u1ec1n thu\u1ebf kh\u00f4ng mu\u1ed1n\u00a0b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c kh\u00f4ng mu\u1ed1n\u00a0l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m QTT TNCN<\/td>\r\n<\/tr>\r\n
Tr\u01b0\u1eddng h\u1ee3p\u00a03<\/strong>: Kh\u00f4ng n\u1ed9p th\u1eeba, kh\u00f4ng n\u1ed9p thi\u1ebfu thu\u1ebf TNCN
G\u1ed3m c\u00f3:
+ \u0110\u00e3 n\u1ed9p \u0111\u1ee7: S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p = S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p
+ Kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/td>\r\n		\u00a0<\/td>\r\n=> C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng n\u1ed9p th\u1eeba, kh\u00f4ng n\u1ed9p thi\u1ebfu thu\u1ebf TNCN th\u00ec\u00a0kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i\u00a0l\u00e0m QTT TNCN<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

* L\u01b0u \u00fd:<\/strong><\/p>\r\n\r\n\r\n\r\n

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 hai n\u01a1i tr\u1edf l\u00ean m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n n\u00eau t\u1ea1i \u0111i\u1ec3m 3 m\u1ee5c I c\u00f4ng v\u0103n n\u00e0y) th\u00ec ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\r\n\r\n\r\n\r\n

C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u00ednh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 183 ng\u00e0y, nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec n\u0103m quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n\r\n\r\n\r\n

C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam khai quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadn \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\r\n\r\n\r\n\r\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m th\u00ec c\u00e1 nh\u00e2n ph\u1ea3i quy\u1ebft to\u00e1n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\r\n\r\n\r\n\r\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay m\u00e0 ph\u1ea3i tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\r\n\r\n\r\n\r\n

Ngo\u00e0i ra:<\/strong><\/p>\r\n\r\n\r\n\r\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh\u00a0qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y;<\/p>\r\n\r\n\r\n\r\n

– C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/p>\r\n\r\n\r\n\r\n

* C\u00e1ch c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n QTT TNCN<\/strong><\/p>\r\n\r\n\r\n\r\n

+\u00a0C\u00e1ch 1<\/strong>: C\u00e1 nh\u00e2n (NL\u0110 c\u00f3 thu nh\u1eadp)\u00a0t\u1ef1 l\u00e0m\u00a0<\/strong>QTT TNCN tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n

– H\u1ed3 s\u01a1 QT:<\/p>\r\n\r\n\r\n\r\n

+ T\u1edd khai m\u1eabu 02\/QTT-TNCN ban h\u00e0nh theo TT 80\/2021\/TT-BTC
+ Ph\u1ee5 l\u1ee5c 02-1\/BK-QTT-TNCN (B\u1ea3ng k\u00ea NPT)<\/p>\r\n\r\n\r\n\r\n

– N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 QTT TNCN: C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp QTT TNCN v\u1edbi CQT th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 cho CQT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8, \u0111i\u1ec1u 11 c\u1ee7a N\u0110 126\/2020\/N\u0110-CP<\/p>\r\n\r\n\r\n\r\n

+\u00a0C\u00e1ch 2<\/strong>: C\u00e1 nh\u00e2n (NL\u0110 c\u00f3 thu nh\u1eadp)\u00a0\u1ee7y quy\u1ec1n\u00a0<\/strong>cho DN th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay.<\/p>\r\n\r\n\r\n\r\n

Nh\u01b0ng mu\u1ed1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec c\u00e1 nh\u00e2n (NL\u0110) ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nh\u1eefng \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\r\n\r\n\r\n\r\n

2.\u00a0H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN online v\u00e0o n\u0103m 2025 cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o n\u0103m 2024<\/strong><\/span><\/h5>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN
[1]. T\u1ed5ng h\u1ee3p thu nh\u1eadp<\/strong><\/p>\r\n\r\n\r\n\r\n

V\u00e0o n\u0103m 2025 n\u00e0y th\u00ec c\u00e1c b\u1ea1n s\u1ebd th\u1ef1c hi\u1ec7n l\u00e0m QTT TNCN cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c trong n\u0103m 2024
=> Do \u0111\u00f3, khi l\u00e0m quy\u1ebft to\u00e1n c\u00e1c b\u1ea1n c\u1ea7n t\u1ed5ng h\u1ee3p thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n (t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty \u0111\u00e3 tr\u1ea3 l\u01b0\u01a1ng cho b\u1ea1n) t\u1eeb ng\u00e0y 01\/01\/2024 cho \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2024 (Thu nh\u1eadp trong kho\u1ea3ng th\u1eddi gian n\u00e0y l\u00e0 thu nh\u1eadp d\u00f9ng \u0111\u1ec3 quy\u1ebft to\u00e1n)<\/p>\r\n\r\n\r\n\r\n

[2].\u00a0<\/strong>Ph\u00e2n lo\u1ea1i thu nh\u1eadp (x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf):\u00a0<\/strong><\/p>\r\n\r\n\r\n\r\n

C\u00e1c b\u1ea1n c\u1ea7n ph\u1ea3i ph\u00e2n lo\u1ea1i ri\u00eang bi\u1ec7t: kho\u1ea3n thu nh\u1eadp n\u00e0o l\u00e0 kho\u1ea3n thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf, kho\u1ea3n thu nh\u1eadp n\u00e0o l\u00e0 kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf
=> M\u1ee5c \u0111\u00edch ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf:\u00a0
Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp – C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\/kh\u00f4ng t\u00ednh thu\u1ebf<\/strong><\/p>\r\n\r\n\r\n\r\n

(Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 1 trong nh\u1eefng th\u00f4ng tin ph\u1ea3i k\u00ea khai l\u00ean t\u1edd khai QTT TNCN => do \u0111\u00f3 b\u1eaft bu\u1ed9c c\u00e1c b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m n\u00e0y)<\/p>\r\n\r\n\r\n\r\n

[3].\u00a0<\/strong>X\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb:<\/strong><\/p>\r\n\r\n\r\n\r\n

V\u1edbi kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh th\u00ec x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

3.1. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/strong><\/p>\r\n\r\n\r\n\r\n

M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 ng\u00e0y 02\/6\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

– M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/p>\r\n\r\n\r\n\r\n

– M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\r\n\r\n\r\n\r\n

3.2. Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\r\n\r\n\r\n\r\n

\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\r\n\r\n\r\n\r\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (nh\u01b0: anh, ch\u1ecb, em ru\u1ed9t; \u00f4ng, b\u00e0 n\u1ed9i ngo\u1ea1i; c\u00f4, d\u00ec…) th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/p>\r\n\r\n\r\n\r\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n \u1ee7y quy\u1ec1n v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p>\r\n\r\n\r\n\r\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01b0\u1ee3c tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb tr\u1ee5 s\u1edf ch\u00ednh kh\u00e1c t\u1ec9nh th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n

Trong th\u1eddi gian t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thay \u0111\u1ed5i (t\u0103ng\/gi\u1ea3m) v\u1ec1 NPT ho\u1eb7c thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i vi\u1ec7c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 l\u1ea7n \u0111\u1ea7u (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft h.2.1.1.1, \u0111i\u1ec3m h, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/p>\r\n\r\n\r\n\r\n

3.3. H\u1ed3 s\u01a1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/p>\r\n\r\n\r\n\r\n

a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\r\n\r\n\r\n\r\n

– B\u1ea3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu 07\/\u0110K-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/09\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/p>\r\n\r\n\r\n\r\n

– H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 79\/2022\/TT-BTC ng\u00e0y 30\/12\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng ph\u1ea3i l\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3\/ph\u00f2ng n\u01a1i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u01b0 tr\u00fa theo m\u1eabu s\u1ed1 07\/XN-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 m\u1ee5c III c\u00f4ng v\u0103n n\u00e0y cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p theo Ph\u1ee5 l\u1ee5c B\u1ea3ng t\u1ed5ng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho ng\u01b0\u1eddi gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1eabu s\u1ed1 07\/TH\u0110K-NPT-TNCN ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 2. \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/strong><\/p>\r\n\r\n\r\n\r\n

\"\u0110\u0102NG<\/figure>\r\n\r\n\r\n\r\n

Chi ti\u1ebft c\u00e1ch \u0111\u0103ng k\u00fd c\u00e1c b\u1ea1n xem t\u1ea1i \u0111\u00e2y:
\u0110\u0102NG K\u00dd T\u00c0I KHO\u1ea2N GIAO D\u1ecaCH THU\u1ebe \u0110I\u1ec6N T\u1eec TR\u00caN \u1ee8NG D\u1ee4NG ETAX MOBILE<\/a><\/strong>
(C\u00f3 c\u1ea3 t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn c\u00e1ch th\u1ef1c hi\u1ec7n l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN ngay tr\u00ean \u1ee8NG D\u1ee4NG ETAX MOBILE)<\/p>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 3. L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf online<\/strong>\u00a0(g\u1ed3m: b\u01b0\u1edbc truy c\u1eadp website v\u00e0 ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n)<\/p>\r\n\r\n\r\n\r\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\r\n\r\n\r\n\r\n

+ T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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 ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n

+ 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 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n

+ B\u1ea3n sao (b\u1ea3n ch\u1ee5p t\u1eeb b\u1ea3n ch\u00ednh) c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng b\u1ea3n th\u1ec3 hi\u1ec7n c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed (b\u1ea3n gi\u1ea5y do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 in chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed g\u1ed1c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/p>\r\n\r\n\r\n\r\n

+ B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c B\u1ea3n sao ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/p>\r\n\r\n\r\n\r\n

+ B\u1ea3n sao c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/p>\r\n\r\n\r\n\r\n

+ T\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/p>\r\n\r\n\r\n\r\n

+ H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 m\u1ee5c III c\u00f4ng v\u0103n n\u00e0y (n\u1ebfu t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/p>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 4. Nh\u1eadp d\u1eef li\u1ec7u t\u1edd khai quy\u1ebft to\u00e1n<\/strong>\u00a0(g\u1ed3m: nh\u1eadp d\u1eef li\u1ec7u t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c gi\u1ea3m tr\u1eeb gia c\u1ea3nh)<\/p>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 5. G\u1eedi n\u1ed9p t\u1edd khai<\/strong><\/p>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 6. G\u1eedi h\u1ed3 s\u01a1 ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m<\/strong><\/p>\r\n\r\n\r\n\r\n

B\u01b0\u1edbc 7. Tra c\u1ee9u t\u1edd khai \u0111\u00e3 g\u1eedi<\/strong><\/p>\r\n\r\n\r\n\r\n

3. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/strong><\/span><\/h5>\r\n\r\n\r\n\r\n

C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp QTT TNCN v\u1edbi CQT th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 cho CQT theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8, \u0111i\u1ec1u 11 c\u1ee7a N\u0110 126\/2020\/N\u0110-CP nh\u01b0 sau:<\/strong><\/p>\r\n\r\n\r\n\r\n

8. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c lo\u1ea1i ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:
a) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m:
a.1) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn 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.
a.2) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n ph\u00e1t sinh c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p n\u01a1i ph\u00e1t sinh c\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng \u1edf t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.
b) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:
b.1) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 thu\u1ed9c di\u1ec7n t\u1ef1 khai thu\u1ebf trong n\u0103m 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 tr\u1ef1c ti\u1ebfp khai thu\u1ebf trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i hai n\u01a1i tr\u1edf l\u00ean bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p v\u1eeba c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n khai tr\u1ef1c ti\u1ebfp, v\u1eeba c\u00f3 thu nh\u1eadp do t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u00e3 kh\u1ea5u tr\u1eeb thi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n thu nh\u1eadp l\u1edbn nh\u1ea5t trong n\u0103m th\u00ec c\u00e1 nh\u00e2n t\u1ef1 l\u1ef1a ch\u1ecdn n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c chi tr\u1ea3 ho\u1eb7c n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.
b.2) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c di\u1ec7n t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u1eeb hai n\u01a1i tr\u1edf l\u00ean th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:
\u00a0
C\u00e1 nh\u00e2n \u0111\u00e3 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. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n 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. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \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.
Tr\u01b0\u1eddng h\u1ee3p 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, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% 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.
C\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n 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 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/em><\/p>\r\n\r\n\r\n\r\n

4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN:<\/strong><\/span><\/h5>\r\n\r\n\r\n\r\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch; ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 4 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch l\u00e0 ng\u00e0y 30\/4\/2024 v\u00e0 ng\u00e0y ti\u1ebfp theo l\u00e0 ng\u00e0y 01\/5\/2024 (Ng\u00e0y ngh\u1ec9 L\u1ec5), do v\u1eady th\u1eddi h\u1ea1n c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 02\/5\/2024.<\/p>\r\n\r\n\r\n\r\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng ch\u1eadm n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh khai quy\u1ebft to\u00e1n thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/p>\r\n\r\n\r\n\r\n

H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean Etax Mobile<\/strong><\/h3>\r\n\r\n\r\n\r\n
\"H\u01b0\u1edbng<\/figure>\r\n\r\n\r\n\r\n
\"H\u01b0\u1edbng<\/figure>\r\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n t\u1ef1 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN online v\u00e0o n\u0103m 2025 cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o n\u0103m 2024 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1 nh\u00e2n trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf nh\u1ea5t \u0111\u1ecbnh.Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 […]<\/p>\n","protected":false},"author":1,"featured_media":1329,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[129],"tags":[],"class_list":["post-1147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-khai-thue-tncn"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1147"}],"version-history":[{"count":10,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1147\/revisions"}],"predecessor-version":[{"id":1267,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1147\/revisions\/1267"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1329"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}