{"id":29701,"date":"2024-10-21T14:07:43","date_gmt":"2024-10-21T07:07:43","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=29701"},"modified":"2026-07-14T10:02:33","modified_gmt":"2026-07-14T03:02:33","slug":"tinh-va-nop-thue-tncn","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tinh-va-nop-thue-tncn\/","title":{"rendered":"T\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNCN (L\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m MISA Mimosa)"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNCN tr\u00ean ph\u00e2n h\u1ec7 Ti\u1ec1n L\u01b0\u01a1ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 thu\u1eadn ti\u1ec7n khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m.<\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>1. \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p><strong>2. N\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong><\/p>\n<p><strong>a. N\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u00ea\u0300n g\u01b0\u0309i ng\u00e2n ha\u0300ng:<\/strong><\/p>\n<p>N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>b. N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ed9p thu\u1ebf TNCN:<\/strong><\/p>\n<p><em>\u2013 N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p style=\"padding-left: 40px;\">Co\u0301 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 008 (008212): D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u2013 Th\u1ef1c chi<\/p>\n<p><em>\u2013 N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3335)<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>C\u00f3 TK 008 (008222): D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7 \u2013 Th\u1ef1c chi<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>3.1. T\u00ednh thu\u1ebf TNCN<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p vu\u0323 <strong>Ti\u00ea\u0300n l\u01b0\u01a1ng<\/strong>, ch\u1ecdn <strong>T\u00ednh thu\u1ebf TNCN\\T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38481 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11.png\" alt=\"\" width=\"1270\" height=\"682\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11.png 1270w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11-300x161.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11-1024x550.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11-768x412.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-11-100x54.png 100w\" sizes=\"auto, (max-width: 1270px) 100vw, 1270px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf. Nh\u1ea5n <strong>T\u00ednh thu\u1ebf<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38485 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-12.png\" alt=\"\" width=\"197\" height=\"124\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-12.png 197w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-12-50x31.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-12-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-12-100x63.png 100w\" sizes=\"auto, (max-width: 197px) 100vw, 197px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf TNCN cho c\u00e1n b\u1ed9 trong \u0111\u01a1n v\u1ecb theo k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 ch\u1ecdn. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38487 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13.png\" alt=\"\" width=\"1111\" height=\"564\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13.png 1111w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13-300x152.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13-1024x520.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13-768x390.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-13-100x51.png 100w\" sizes=\"auto, (max-width: 1111px) 100vw, 1111px\" \/><\/p>\n<h4>3.2. N\u1ed9p thu\u1ebf TNCN<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p vu\u0323 <strong>Ti\u00ea\u0300n l\u01b0\u01a1ng<\/strong>, ch\u1ecdn <strong>N\u1ed9p thu\u1ebf TNCN<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29705 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/62.jpg\" alt=\"\" width=\"941\" height=\"674\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/62.jpg 941w, \/2025\/wp-content\/uploads\/2024\/10\/62-300x215.jpg 300w, \/2025\/wp-content\/uploads\/2024\/10\/62-768x550.jpg 768w, \/2025\/wp-content\/uploads\/2024\/10\/62-50x36.jpg 50w, \/2025\/wp-content\/uploads\/2024\/10\/62-60x43.jpg 60w, \/2025\/wp-content\/uploads\/2024\/10\/62-100x72.jpg 100w\" sizes=\"auto, (max-width: 941px) 100vw, 941px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> X\u00e1c \u0111\u1ecbnh k\u1ef3 n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n<strong>\u00a0L\u00e2\u0301y s\u00f4\u0301 li\u00ea\u0323u<\/strong>\u00a0\u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c chi n\u1ed9p l\u00e0 n\u1ed9p b\u1eb1ng <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>,\u00a0<strong>Ti\u1ec1n g\u1eedi\u00a0<\/strong>hay\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29717 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/68.jpg\" alt=\"\" width=\"798\" height=\"601\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/68.jpg 798w, \/2025\/wp-content\/uploads\/2024\/10\/68-300x226.jpg 300w, \/2025\/wp-content\/uploads\/2024\/10\/68-768x578.jpg 768w, \/2025\/wp-content\/uploads\/2024\/10\/68-50x38.jpg 50w, \/2025\/wp-content\/uploads\/2024\/10\/68-60x45.jpg 60w, \/2025\/wp-content\/uploads\/2024\/10\/68-100x75.jpg 100w\" sizes=\"auto, (max-width: 798px) 100vw, 798px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y l\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u01b0\u01a1ng th\u1ee9c chi n\u1ed9p v\u1eeba ch\u1ecdn.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Khai b\u00e1o th\u00eam th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29719 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/69.jpg\" alt=\"\" width=\"1179\" height=\"747\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/69.jpg 1179w, \/2025\/wp-content\/uploads\/2024\/10\/69-300x190.jpg 300w, \/2025\/wp-content\/uploads\/2024\/10\/69-1024x649.jpg 1024w, \/2025\/wp-content\/uploads\/2024\/10\/69-768x487.jpg 768w, \/2025\/wp-content\/uploads\/2024\/10\/69-50x32.jpg 50w, \/2025\/wp-content\/uploads\/2024\/10\/69-60x38.jpg 60w, \/2025\/wp-content\/uploads\/2024\/10\/69-100x63.jpg 100w\" sizes=\"auto, (max-width: 1179px) 100vw, 1179px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[109],"ht-kb-tag":[],"class_list":["post-29701","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-luong"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/71"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29701\/revisions"}],"predecessor-version":[{"id":55085,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29701\/revisions\/55085"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29701"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29701"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}