{"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":"2026-08-17T11:51:59","modified_gmt":"2026-08-17T04:51:59","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"},"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 trong 2 tr\u01b0\u1eddng h\u1ee3p: \u0111\u01a1n v\u1ecb <strong>kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 Ti\u1ec1n l\u01b0\u01a1ng<\/strong> v\u00e0 \u0111\u01a1n v\u1ecb <strong>c\u00f3 s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 Ti\u1ec1n l\u01b0\u01a1ng<\/strong> tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng. Qua \u0111\u00f3, gi\u00fap \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh <strong>minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 thu\u1eadn ti\u1ec7n<\/strong> tr\u00ean 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<p>T\u00f9y theo \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 ti\u1ec1n l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m hay kh\u00f4ng anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<h4>3.1. Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u01a1n v\u1ecb kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m Mimosa 2025<\/h4>\n<p class=\"isSelectedEnd\">Tr\u01b0\u1eddng h\u1ee3p <strong>kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean Mimosa 2025<\/strong>, tr\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng th\u1ea5y ph\u00e2n h\u1ec7 ti\u1ec1n l\u01b0\u01a1ng do tr\u01b0\u1edbc gi\u1edd kh\u00f4ng d\u00f9ng ph\u00e2n h\u1ec7 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, khi n\u1ed9p thu\u1ebf, anh\/ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 <strong>\u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh kho\u1ea3n cho ph\u00f9 h\u1ee3p<\/strong>:<\/p>\n<ul data-spread=\"false\">\n<li><strong>N\u1ed9p b\u1eb1ng chuy\u1ec3n kho\u1ea3n Kho b\u1ea1c:<\/strong>\n<ul style=\"list-style-type: disc;\" data-spread=\"false\">\n<li>Kho b\u1ea1c \u2192 R\u00fat d\u1ef1 to\u00e1n \u2192 R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n \u2192 Sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c h\u1ea1ch to\u00e1n N\u1ee3 TK 3335\/C\u00f3 TK 135 ho\u1eb7c 511.<\/li>\n<li>V\u00e0o T\u1ed5ng h\u1ee3p\u2192 Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 334\/ C\u00f3 TK 3335<\/p>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK 642, 611\/ C\u00f3 TK 334<\/p>\n<ul data-spread=\"false\">\n<li><strong>N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi:<\/strong> Ti\u1ec1n g\u1eedi \u2192 Chi ti\u1ec1n \u2192 Chi ti\u1ec1n g\u1eedi \u2192 \u0110\u1ecbnh kho\u1ea3n N\u1ee3 TK 3335\/ C\u00f3 TK 1121.<\/li>\n<li><strong>N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/strong> Ti\u1ec1n m\u1eb7t \u2192 L\u1eadp phi\u1ebfu chi \u2192 Phi\u1ebfu chi \u2192 \u0110\u1ecbnh kho\u1ea3n N\u1ee3 TK 3335\/ C\u00f3 TK 111.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i c\u00e1n b\u1ed9 trong \u0111\u01a1n v\u1ecb v\u00e0 ph\u1ea3i gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n \u0111\u1ec3 n\u1ed9p thu\u1ebf TNCN, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n r\u00fat d\u1ef1 to\u00e1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng. Sau \u0111\u00f3, in m\u1eabu C2-02b\/NS theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n v\u1edbi Kho b\u1ea1c.<\/p>\n<h4>3.2. Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u01a1n v\u1ecb c\u00f3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m Mimosa 2025<\/h4>\n<h5>3.2.1. T\u00ednh thu\u1ebf TNCN<\/h5>\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<h5>3.2.2. N\u1ed9p thu\u1ebf TNCN<\/h5>\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":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29701\/revisions"}],"predecessor-version":[{"id":57747,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29701\/revisions\/57747"}],"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}]}}