{"id":1300,"date":"2025-07-24T12:47:11","date_gmt":"2025-07-24T12:47:11","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1300"},"modified":"2026-01-08T09:22:30","modified_gmt":"2026-01-08T09:22:30","slug":"cach-tinh-thue-tncn-theo-luong-net-quyet-toan-2025","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/24\/cach-tinh-thue-tncn-theo-luong-net-quyet-toan-2025\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN theo l\u01b0\u01a1ng NET – Quy\u1ebft to\u00e1n 2025"},"content":{"rendered":"
1. L\u01b0\u01a1ng NET l\u00e0 g\u00ec?\u00a0<\/strong><\/span><\/h5>\n

L\u01b0\u01a1ng NET l\u00e0 l\u01b0\u01a1ng ch\u01b0a bao g\u1ed3m thu\u1ebf, kho\u1ea3n thu\u1ebf TNCN n\u1ebfu c\u00f3 ph\u00e1t sinh th\u00ec s\u1ebd do doanh nghi\u1ec7p ch\u1ecbu.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:\u00a0<\/strong><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00ec ph\u1ea3i quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf theo Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

B\u1ea2NG QUY \u0110\u1ed4I\u00a0THU NH\u1eacP KH\u00d4NG BAO G\u1ed2M THU\u1ebe RA THU NH\u1eacP T\u00cdNH THU\u1ebe<\/strong>
\n(\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng)<\/em><\/p>\n\n\n\n\n\n\n\n\n\n\n
Stt<\/strong><\/td>\nThu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng
\n(vi\u1ebft t\u1eaft l\u00e0 TNQ\u0110)<\/strong><\/td>\n		Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n<\/tr>\n
1<\/td>\n\u0110\u1ebfn 4,75 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/td>\nTNQ\u0110\/0,95<\/td>\n<\/tr>\n
2<\/td>\nTr\u00ean 4,75 tr\u0111 \u0111\u1ebfn 9,25tr\u0111<\/td>\n(TNQ\u0110 \u2013 0, 25 tr\u0111)\/0,9<\/td>\n<\/tr>\n
3<\/td>\nTr\u00ean 9,25 tr\u0111 \u0111\u1ebfn 16,05tr\u0111<\/td>\n(TNQ\u0110 \u2013 0,75 tr\u0111 )\/0,85<\/td>\n<\/tr>\n
4<\/td>\nTr\u00ean 16,05 tr\u0111 \u0111\u1ebfn 27,25 tr\u0111<\/td>\n(TNQ\u0110 \u2013 1,65 tr\u0111)\/0,8<\/td>\n<\/tr>\n
5<\/td>\nTr\u00ean 27,25 tr\u0111 \u0111\u1ebfn 42,25 tr\u0111<\/td>\n(TNQ\u0110 \u2013 3,25 tr\u0111)\/0,75<\/td>\n<\/tr>\n
6<\/td>\nTr\u00ean 42,25 tr\u0111 \u0111\u1ebfn 61,85 tr\u0111<\/td>\n(TNQ\u0110 \u2013 5,85 tr\u0111)\/0,7<\/td>\n<\/tr>\n
7<\/td>\nTr\u00ean 61,85 tr\u0111<\/td>\n(TNQ\u0110 \u2013 9,85 tr\u0111)\/0,65<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

=> V\u1eady l\u00e0: Khi doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c l\u01b0\u01a1ng NET (L\u01b0\u01a1ng ch\u01b0a bao g\u1ed3m thu\u1ebf) th\u00ec khi t\u00ednh thu\u1ebf TNCN s\u1ebd ph\u1ea3i quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp \u0111\u00e3 bao g\u1ed3m thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC nh\u01b0 sau:<\/p>\n

Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp th\u1ef1c nh\u1eadn (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf) c\u1ed9ng (+) c\u00e1c kho\u1ea3n l\u1ee3i \u00edch do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/strong><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c kho\u1ea3n tr\u1ea3 thay c\u00f3 ti\u1ec1n thu\u00ea nh\u00e0<\/strong> th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i b\u1eb1ng s\u1ed1 th\u1ef1c tr\u1ea3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo th\u1ef1c t\u1ebf ph\u00e1t sinh (n\u1ebfu c\u00f3)).<\/p>\n

2. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/strong><\/span><\/h5>\n\n\n\n
Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/strong><\/td>\n=<\/strong><\/td>\nThu nh\u1eadp th\u1ef1c nh\u1eadn<\/strong><\/td>\n+<\/strong><\/td>\nC\u00e1c kho\u1ea3n tr\u1ea3 thay<\/strong><\/td>\n–<\/strong><\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Trong \u0111\u00f3<\/strong>:<\/p>\n

+\u00a0Thu nh\u1eadp th\u1ef1c nh\u1eadn<\/strong>\u00a0l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong>).
\n+\u00a0C\u00e1c kho\u1ea3n tr\u1ea3 thay<\/strong> l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3\/ cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.
\n+\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong> bao g\u1ed3m: gi\u1ea3m tr\u1eeb gia c\u1ea3nh; gi\u1ea3m tr\u1eeb \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; gi\u1ea3m tr\u1eeb \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/p>\n

V\u00ed d\u1ee5 1<\/u><\/strong>:\u00a0C\u00f4ng ty K\u1ebf To\u00e1n X<\/strong>\u00a0k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi anh Nguy\u1ec5n Th\u00e0nh Long v\u1edbi th\u1eddi h\u1ea1n l\u00e0 24 th\u00e1ng.
\nTrong th\u00e1ng 1 n\u0103m 2025, anh Nguy\u1ec5n Th\u00e0nh Long c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i C\u00f4ng ty K\u1ebf To\u00e1n X\u00a0nh\u01b0 sau:<\/p>\n

+ Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh theo ng\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng l\u00e0: 29.730.000\u0111
\n+ Ti\u1ec1n ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn trong th\u00e1ng l\u00e0: 1.000.000\u0111
\n+ Anh Nguy\u1ec5n Th\u00e0nh Long ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0 3.000.000\u0111.
\n+ C\u00f4ng ty X ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh thay cho anh Long.<\/strong>
\n+ Anh Long l\u1ea5y gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i C\u00f4ng ty K\u1ebf To\u00e1n X, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng ph\u00e1t sinh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n

=> V\u1eady l\u00e0 anh Long \u0111ang \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng Net t\u1ea1i C\u00f4ng ty K\u1ebf To\u00e1n X<\/strong>
\nC\u00e1ch t\u00ednh thu\u1ebf TNCN theo l\u01b0\u01a1ng Net c\u1ee7a anh Long \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/strong><\/p>\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/strong><\/p>\n\n\n\n\n\n\n
Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/strong><\/td>\n=<\/strong><\/td>\nThu nh\u1eadp th\u1ef1c nh\u1eadn<\/strong><\/td>\n+<\/strong><\/td>\nC\u00e1c kho\u1ea3n tr\u1ea3 thay<\/strong><\/td>\n–<\/strong><\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n(<\/strong>L\u01b0\u01a1ng ch\u00ednh\u00a029.730.000 +\u00a0<\/strong>Ti\u1ec1n \u0103n\u00a01.000.000) \u2013 730.000\u00a0<\/strong>(kho\u1ea3n ti\u1ec1n \u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/td>\n+<\/strong><\/td>\n0<\/strong><\/td>\n–<\/strong><\/td>\ngi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n\u00a011.000.000 +\u00a0<\/strong>gi\u1ea3m tr\u1eeb BHBB\u00a03.000.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n30.000.000<\/strong><\/td>\n+<\/strong><\/td>\n0<\/strong><\/td>\n–<\/strong><\/td>\n14.000.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n16.000.000\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 2: Quy \u0111\u1ed5i thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong>
\n– Thu nh\u1eadp t\u00ednh thu\u1ebf (x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN) l\u00e0:<\/strong><\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng l\u00e0\u00a016.000.000\u0111<\/strong>\u00a0th\u00ec \u0111\u1ed1i chi\u1ebfu v\u1edbi\u00a0Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN\u00a0<\/strong>s\u1ebd c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
STT<\/td>\nThu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng
\n(vi\u1ebft t\u1eaft l\u00e0 TNQ\u0110)<\/td>\n		Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n
3<\/strong><\/td>\nTr\u00ean 9,25 tr\u0111 \u0111\u1ebfn 16,05tr\u0111<\/strong><\/td>\n(TNQ\u0110 \u2013 0,75 tr\u0111 )\/0,85<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

N\u00ean:<\/strong><\/p>\n\n\n\n\n\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n=<\/strong><\/td>\n(TNQ\u0110 \u2013 0,75 tr\u0111 )\/0,85<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n(16.000.000 \u2013 750.000)\/0,85<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n17.941.176\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p:\u00a0<\/strong><\/p>\n

Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec\u00a0<\/strong>\u00e1p d\u1ee5ng c\u00e1ch t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/PL-TNCN l\u00e0:<\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0\u00a017.941.176\u0111\u00a0<\/strong>th\u00ec thu\u1ed9c\u00a0b\u1eadc 3\u00a0<\/strong>nh\u01b0 sau:<\/p>\n\n\n\n\n\n
B\u1eadc<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf \/th\u00e1ng<\/td>\nThu\u1ebf su\u1ea5t<\/td>\nT\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<\/tr>\n
C\u00e1ch 1<\/td>\nC\u00e1ch 2<\/strong><\/td>\n<\/tr>\n
3<\/td>\nTr\u00ean 10 tr\u0111 \u0111\u1ebfn 18 tr\u0111<\/td>\n15%<\/td>\n0,75 tr\u0111 + 15% TNTT tr\u00ean 10 tr\u0111<\/td>\n15% TNTT – 0,75 tr\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

=> S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a anh Long trong th\u00e1ng 1\/2025 l\u00e0:<\/strong>
\n= 15% TNTT – 0,75 tr\u0111 = 15% x 17.941.176 \u2013 750.000 = 1.941.176\u0111\u00a0<\/strong>(\u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf TNCN m\u00e0 c\u00f4ng ty K\u1ebf To\u00e1n X ph\u1ea3i n\u1ed9p thay cho anh Long v\u1ec1 NSNN)<\/p>\n

V\u00ed d\u1ee5 2<\/u><\/strong>:\u00a0L\u01b0\u01a1ng Net v\u00e0 \u0111\u01b0\u1ee3c Tr\u1ea3 thay b\u1ea3o hi\u1ec3m<\/strong>
\nC\u00f4ng ty X k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00f4 th\u1eddi h\u1ea1n v\u1edbi anh Tr\u1ea7n Minh H\u1ea3i.
\nTrong th\u00e1ng 5 n\u0103m 2025, anh Tr\u1ea7n Minh H\u1ea3i c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i C\u00f4ng Ty K\u1ebf To\u00e1n X nh\u01b0 sau:<\/p>\n

+ Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh theo ng\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng l\u00e0: 20.070.000\u0111
\n+ Ti\u1ec1n ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn trong th\u00e1ng l\u00e0: 700.000\u0111
\n+ C\u00f4ng ty X \u0111\u00f3ng thay ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho anh H\u1ea3i l\u00e0 2.100.000\u0111.
\n+ C\u00f4ng ty X ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh thay cho anh H\u1ea3i.<\/strong>
\n+ Anh H\u1ea3i l\u1ea5y gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i c\u00f4ng ty K\u1ebf To\u00e1n X, anh H\u1ea3i c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i c\u00f4ng ty X v\u00e0 kh\u00f4ng ph\u00e1t sinh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n

=> V\u1eady l\u00e0 anh H\u1ea3i \u0111ang \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng Net t\u1ea1i C\u00f4ng ty K\u1ebf To\u00e1n X<\/strong><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN theo l\u01b0\u01a1ng Net c\u1ee7a anh H\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/strong><\/p>\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/strong><\/p>\n\n\n\n\n\n\n
Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/strong><\/td>\n=<\/strong><\/td>\nThu nh\u1eadp th\u1ef1c nh\u1eadn<\/strong><\/td>\n+<\/strong><\/td>\nC\u00e1c kho\u1ea3n tr\u1ea3 thay<\/strong><\/td>\n–<\/strong><\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n(<\/strong>L\u01b0\u01a1ng ch\u00ednh\u00a020.070.000 +\u00a0<\/strong>Ti\u1ec1n \u0103n\u00a0700.000) \u2013 700.000\u00a0<\/strong>(Kho\u1ea3n ti\u1ec1n \u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf)<\/td>\n+<\/strong><\/td>\n2.100.000<\/strong>
\n(B\u1ea3o hi\u1ec3m)<\/td>\n		–<\/strong><\/td>\ngi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n\u00a011.000.000 +\u00a0<\/strong>gi\u1ea3m tr\u1eeb NPT\u00a04.400.000 +\u00a0<\/strong>gi\u1ea3m tr\u1eeb b\u1ea3o hi\u1ec3m\u00a02.100.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n20.070.000<\/strong><\/td>\n+<\/strong><\/td>\n2.100.000<\/strong><\/td>\n–<\/strong><\/td>\n17.500.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n4.670.000\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u01b0u \u00fd<\/strong>: Theo C\u00f4ng v\u0103n s\u1ed1 5250\/TCT-DNNCN ng\u00e0y 24\/11\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 quy \u0111\u1ed5i thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN v\u00e0 C\u00f4ng v\u0103n s\u1ed1 9653\/CT-TTHT ng\u00e0y 4\/9\/2019 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m th\u00ec v\u1eeba t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y n\u1ed9p thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty (thu\u1ed9c ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt BHXH v\u00e0 Lu\u1eadt Vi\u1ec7c l\u00e0m) th\u00ec c\u00e1c kho\u1ea3n chi tr\u1ea3 tr\u00ean \u0111\u01b0\u1ee3c\u00a0t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong>\u00a0c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em>
\nC\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong>\u00a0c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/p>\n

B\u01b0\u1edbc 2: Quy \u0111\u1ed5i thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong>
\n– Thu nh\u1eadp t\u00ednh thu\u1ebf (x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN) l\u00e0:<\/strong><\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng l\u00e0\u00a04.670.000\u0111\u00a0<\/strong>th\u00ec \u0111\u1ed1i chi\u1ebfu v\u1edbi\u00a0Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN\u00a0<\/strong>s\u1ebd c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
STT<\/td>\nThu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng
\n(vi\u1ebft t\u1eaft l\u00e0 TNQ\u0110)<\/td>\n		Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n
1<\/strong><\/td>\n\u0110\u1ebfn 4,75 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/strong><\/td>\nTNQ\u0110\/0,95<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

=>\u00a0Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>\u00a0=\u00a0TNQ\u0110\/0,95<\/strong>\u00a0=\u00a04.670.000\/0,95\u00a0= 4.915.789\u0111\u00a0\u00a0<\/strong><\/p>\n

B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n

Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec\u00a0<\/strong>\u00e1p d\u1ee5ng c\u00e1ch t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/PL-TNCN l\u00e0:<\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 4.915.789\u0111\u00a0<\/strong>th\u00ec thu\u1ed9c\u00a0b\u1eadc 1\u00a0<\/strong>nh\u01b0 sau:<\/p>\n\n\n\n\n\n
B\u1eadc<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf \/th\u00e1ng<\/td>\nThu\u1ebf su\u1ea5t<\/td>\nT\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<\/tr>\n
C\u00e1ch 1<\/td>\nC\u00e1ch 2<\/strong><\/td>\n<\/tr>\n
1<\/td>\n\u0110\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)<\/td>\n5%<\/td>\n0 tr\u0111 + 5% TNTT<\/td>\n5% TNTT<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

=> S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a anh H\u1ea3i trong th\u00e1ng 5\/2025 l\u00e0:<\/strong>
\n= 5% TNTT = 5% x 4.915.789 = 245.789\u0111\u00a0<\/strong>(\u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf TNCN m\u00e0 c\u00f4ng ty X ph\u1ea3i n\u1ed9p thay cho anh H\u1ea3i)<\/p>\n

V\u00ed d\u1ee5 3<\/u><\/strong>:\u00a0L\u01b0\u01a1ng Net v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0<\/strong>
\nC\u00f4ng ty K\u1ebf To\u00e1n X k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng 24 th\u00e1ng v\u1edbi ch\u1ecb Nguy\u1ec5n Th\u1ecb Minh.
\nTrong th\u00e1ng 2 n\u0103m 2025, ch\u1ecb Nguy\u1ec5n Th\u1ecb Minh c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i C\u00f4ng Ty K\u1ebf To\u00e1n X nh\u01b0 sau:<\/p>\n

+ Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh theo ng\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng l\u00e0: 20.000.000\u0111
\n+ Ti\u1ec1n ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn trong th\u00e1ng l\u00e0: 800.000\u0111
\n+ C\u00f4ng ty K\u1ebf To\u00e1n X \u0111\u00f3ng thay ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ch\u1ecb Minh l\u00e0 2.100.000\u0111.
\n+ C\u00f4ng ty\u00a0K\u1ebf To\u00e1n\u00a0X tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0 cho ch\u1ecb Minh l\u00e0\u00a03.000.000\u0111<\/strong>.<\/p>\n

+ C\u00f4ng ty\u00a0K\u1ebf To\u00e1n\u00a0X ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh thay cho ch\u1ecb Minh.<\/strong><\/p>\n

+ Ch\u1ecb Minh l\u1ea5y gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i c\u00f4ng ty K\u1ebf To\u00e1n X, ch\u1ecb Minh kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng ph\u00e1t sinh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n

=> V\u1eady l\u00e0 ch\u1ecb Minh \u0111ang \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng Net t\u1ea1i C\u00f4ng ty K\u1ebf To\u00e1n X<\/strong>
\nC\u00e1ch t\u00ednh thu\u1ebf TNCN theo l\u01b0\u01a1ng Net c\u1ee7a ch\u1ecb Minh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/strong>
\nB\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 thay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/strong>
\nB\u01b0\u1edbc 1.1. X\u00e1c \u0111\u1ecbnh Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i (kh\u00f4ng g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0):<\/strong><\/p>\n\n\n\n\n\n\n
Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/strong><\/td>\n=<\/strong><\/td>\nThu nh\u1eadp th\u1ef1c nh\u1eadn<\/strong><\/td>\n+<\/strong><\/td>\nC\u00e1c kho\u1ea3n tr\u1ea3 thay<\/strong><\/td>\n–<\/strong><\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong><\/td>\n<\/tr>\n
(kh\u00f4ng g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0)<\/td>\n=<\/strong><\/td>\n(20.000.000 + 800.000) \u2013 730.000<\/strong><\/td>\n+<\/strong><\/td>\n2.100.000<\/strong><\/td>\n–<\/strong><\/td>\n11.000.000 + 2.100.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n20.070.000<\/strong><\/td>\n+<\/strong><\/td>\n2.100.000<\/strong><\/td>\n–<\/strong><\/td>\n13.100.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n9.070.000\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u1edbc 1.2: Quy \u0111\u1ed5i thu nh\u1eadp thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0:<\/strong>
\n– Thu nh\u1eadp t\u00ednh thu\u1ebf (x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN) l\u00e0:<\/strong><\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng l\u00e0\u00a09.070.000\u0111\u00a0<\/strong>th\u00ec \u0111\u1ed1i chi\u1ebfu v\u1edbi\u00a0Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN\u00a0<\/strong>s\u1ebd c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
STT<\/td>\nThu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng
\n(vi\u1ebft t\u1eaft l\u00e0 TNQ\u0110)<\/td>\n		Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n
2<\/strong><\/td>\nTr\u00ean 4,75 tr\u0111 \u0111\u1ebfn 9,25tr\u0111<\/strong><\/td>\n(TNQ\u0110 \u2013 0, 25 tr\u0111)\/0,9<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

=> Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>\u00a0=\u00a0<\/span>(TNQ\u0110 \u2013 0, 25 tr\u0111)\/0,9\u00a0=\u00a0(9.070.000\u00a0\u2013 250.000)\/0,9\u00a0= 9.800.000\u0111<\/strong><\/p>\n

B\u01b0\u1edbc 1.3: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) theo thu nh\u1eadp \u0111\u00e3 quy \u0111\u1ed5i t\u1ea1i b\u01b0\u1edbc 2:<\/strong>V\u00ec\u00a0thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong>
\nN\u00ean suy ra\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0<\/strong>ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0\u00a0= Thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0<\/strong>ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0 (\u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u1ea1i b\u01b0\u1edbc 2<\/em>)\u00a0<\/strong><\/p>\n

+ C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb\u00a0<\/strong>(\u0111\u00e3 x\u00e1c \u0111\u1ecbnh t\u1ea1i b\u01b0\u1edbc 1) =\u00a0<\/em>9.800.000 + 11.000.000 + 2.100.000 = 22.900.000\u0111<\/strong><\/p>\n

B\u01b0\u1edbc 1.4:<\/strong>\u00a0T\u00ednh 15% c\u1ee7a t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0)<\/strong><\/p>\n

15% c\u1ee7a t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) =\u00a015%<\/strong>\u00a0x\u00a022.900.000 = 3.435.000\u0111\u00a0<\/strong>(\u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n thu\u00ea nh\u00e0 t\u1ed1i \u0111a b\u1ecb t\u00ednh thu\u1ebf trong th\u00e1ng)<\/p>\n

B\u01b0\u1edbc 1.5<\/strong>: So s\u00e1nh gi\u1eefa “S\u1ed1 ti\u1ec1n thu\u00ea nh\u00e0 doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 thay<\/strong>” v\u1edbi “15% c\u1ee7a t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0)<\/strong>“:<\/p>\n

V\u00ec theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec<\/p>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 thay th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i b\u1eb1ng s\u1ed1 th\u1ef1c tr\u1ea3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo th\u1ef1c t\u1ebf ph\u00e1t sinh (n\u1ebfu c\u00f3)).<\/p>\n

M\u00e0 “S\u1ed1 ti\u1ec1n thu\u00ea nh\u00e0 doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 thay<\/strong>” l\u00e0\u00a03.000.000\u0111\u00a0<\/strong>\u00a0KH\u00d4NG V\u01af\u1ee2T QU\u00c1<\/strong>\u00a0 “15% c\u1ee7a t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0)<\/strong>” l\u00e0\u00a03.435.000\u0111 \u00a0<\/strong><\/p>\n

=> N\u00ean to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n\u00a03.000.000\u0111<\/strong> ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 thay n\u00e0y s\u1ebd b\u1ecb t\u00ednh t\u1ea5t v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf TNCN<\/p>\n

=> V\u1eady ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i l\u00e0 3.435.000\u0111<\/strong><\/p>\n

Chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 th\u00ec c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y nh\u00e9:<\/p>\n

B\u01b0\u1edbc 2:<\/strong>\u00a0X\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/strong><\/p>\n\n\n\n\n\n\n
Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i<\/strong><\/td>\n=<\/strong><\/td>\nThu nh\u1eadp th\u1ef1c nh\u1eadn<\/strong><\/td>\n+<\/strong><\/td>\nC\u00e1c kho\u1ea3n tr\u1ea3 thay<\/strong><\/td>\n–<\/strong><\/td>\nC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n(20.000.000 + 800.000) \u2013 730.000<\/strong><\/td>\n+<\/strong><\/td>\n2.100.000 +\u00a03.000.000<\/strong><\/td>\n–<\/strong><\/td>\n11.000.000 + 2.100.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n20.070.000<\/strong><\/td>\n+<\/strong><\/td>\n5.100.000<\/strong><\/td>\n–<\/strong><\/td>\n13.100.000<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/strong><\/td>\n12.070.000\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/p>\n

– Thu nh\u1eadp t\u00ednh thu\u1ebf (x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN) l\u00e0:<\/strong><\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng l\u00e0\u00a012.070.000\u0111\u00a0<\/strong>th\u00ec \u0111\u1ed1i chi\u1ebfu v\u1edbi\u00a0Ph\u1ee5 l\u1ee5c s\u1ed1 02\/PL-TNCN\u00a0<\/strong>s\u1ebd c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n\n
STT<\/td>\nThu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i\/th\u00e1ng
\n(vi\u1ebft t\u1eaft l\u00e0 TNQ\u0110)<\/td>\n		Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n
3<\/strong><\/td>\nTr\u00ean 9,25 tr\u0111 \u0111\u1ebfn 16,05tr\u0111<\/strong><\/td>\n(TNQ\u0110 \u2013 0,75 tr\u0111 )\/0,85<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

=>\u00a0Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong>\u00a0=\u00a0(TNQ\u0110 \u2013 0,75 tr\u0111 )\/0,85<\/strong>\u00a0=\u00a0(12.070.000 \u2013 750.000)\/0,85<\/strong>\u00a0= 13.317.647\u0111<\/strong><\/p>\n

B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n

Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec\u00a0<\/strong>\u00e1p d\u1ee5ng c\u00e1ch t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\/PL-TNCN l\u00e0:<\/p>\n

V\u1edbi m\u1ee9c thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0\u00a013.317.647\u0111\u00a0<\/strong>th\u00ec thu\u1ed9c\u00a0b\u1eadc 3\u00a0<\/strong>nh\u01b0 sau:<\/p>\n\n\n\n\n\n
B\u1eadc<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf \/th\u00e1ng<\/td>\nThu\u1ebf su\u1ea5t<\/td>\nT\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<\/tr>\n
C\u00e1ch 1<\/td>\nC\u00e1ch 2<\/strong><\/td>\n<\/tr>\n
3<\/td>\nTr\u00ean 10 tr\u0111 \u0111\u1ebfn 18 tr\u0111<\/td>\n15%<\/td>\n0,75 tr\u0111 + 15% TNTT tr\u00ean 10 tr\u0111<\/td>\n15% TNTT – 0,75 tr\u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

=> S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ee7a ch\u1ecb Minh trong th\u00e1ng 2\/2025 l\u00e0:<\/strong><\/p>\n

= 15% TNTT – 0,75 tr\u0111 = 15% x 13.317.647 \u2013 750.000 = \u00a0\u00a01.247.647\u0111\u00a0<\/strong>(\u0110\u00e2y ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf TNCN m\u00e0 c\u00f4ng ty X ph\u1ea3i n\u1ed9p thay cho ch\u1ecb Minh)<\/p>\n","protected":false},"excerpt":{"rendered":"

1. L\u01b0\u01a1ng NET l\u00e0 g\u00ec?\u00a0 L\u01b0\u01a1ng NET l\u00e0 l\u01b0\u01a1ng ch\u01b0a bao g\u1ed3m thu\u1ebf, kho\u1ea3n thu\u1ebf TNCN n\u1ebfu c\u00f3 ph\u00e1t sinh th\u00ec s\u1ebd do doanh nghi\u1ec7p ch\u1ecbu. Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec:\u00a0 Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi […]<\/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":[142],"tags":[],"class_list":["post-1300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1300","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=1300"}],"version-history":[{"count":2,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1300\/revisions"}],"predecessor-version":[{"id":1302,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1300\/revisions\/1302"}],"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=1300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}