{"id":26261,"date":"2025-02-19T17:12:43","date_gmt":"2025-02-19T10:12:43","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=26261"},"modified":"2025-02-19T17:14:38","modified_gmt":"2025-02-19T10:14:38","slug":"thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;26261&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;1&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;5\\\/5 - (1 vote)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Thu\u1ebf thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam&quot;,&quot;width&quot;:&quot;129&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 129px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            5\/5 - (1 vote)    <\/div>\n    <\/div>\n<p>N\u1ebfu b\u1ea1n cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam, b\u1ea1n c\u1ea7n bi\u1ebft v\u1ec1 <strong>2 lo\u1ea1i thu\u1ebf ch\u00ednh<\/strong>:<\/p>\n<ol>\n<li><strong>Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN)<\/strong>: 5% doanh thu.<\/li>\n<li><strong>Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT)<\/strong>: 5% doanh thu.<\/li>\n<\/ol>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cac_diem_quan_trong\" title=\"C\u00e1c \u0111i\u1ec3m quan tr\u1ecdng:\">C\u00e1c \u0111i\u1ec3m quan tr\u1ecdng:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cac_loai_thue_thu_nhap_tu_cho_thue_nha\" title=\"C\u00e1c lo\u1ea1i thu\u1ebf thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0\">C\u00e1c lo\u1ea1i thu\u1ebf thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Thue_Thu_nhap_Ca_nhan_TNCN_%E2%80%93_5\" title=\"Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) &#8211; 5%\">Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) &#8211; 5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Thue_Gia_tri_Gia_tang_GTGT_%E2%80%93_5\" title=\"Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) &#8211; 5%\">Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) &#8211; 5%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Phuong_phap_tinh_thue\" title=\"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Thu_nhap_chiu_thue\" title=\"Thu nh\u1eadp ch\u1ecbu thu\u1ebf\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Quy_dinh_ve_thanh_toan_truoc\" title=\"Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n tr\u01b0\u1edbc\">Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n tr\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Quy_dinh_ve_dong_so_huu\" title=\"Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng s\u1edf h\u1eefu\">Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cac_buoc_ke_khai_thue\" title=\"C\u00e1c b\u01b0\u1edbc k\u00ea khai thu\u1ebf\">C\u00e1c b\u01b0\u1edbc k\u00ea khai thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Lua_chon_ky_ke_khai\" title=\"L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai\">L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Thoi_han_va_phuong_thuc_nop_thue\" title=\"Th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf\">Th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Quan_ly_thue_hieu_qua\" title=\"Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3\">Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Luu_tru_ho_so_thue\" title=\"L\u01b0u tr\u1eef h\u1ed3 s\u01a1 thu\u1ebf\">L\u01b0u tr\u1eef h\u1ed3 s\u01a1 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cap_nhat_thong_tin_thue\" title=\"C\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf\">C\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Tong_ket\" title=\"T\u1ed5ng k\u1ebft\">T\u1ed5ng k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Hieu_ve_quy_dinh_thue\" title=\"Hi\u1ec3u v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf\">Hi\u1ec3u v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cac_buoc_can_thuc_hien\" title=\"C\u00e1c b\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n\">C\u00e1c b\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cau_hoi_thuong_gap\" title=\"C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Muc_thue_cho_thue_nha_tai_Viet_Nam_la_bao_nhieu\" title=\"M\u1ee9c thu\u1ebf cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?\">M\u1ee9c thu\u1ebf cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Cach_tinh_thue_cho_thue_nha_nhu_the_nao\" title=\"C\u00e1ch t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 nh\u01b0 th\u1ebf n\u00e0o?\">C\u00e1ch t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Neu_co_nhieu_nguoi_dong_so_huu_thi_tinh_thue_ra_sao\" title=\"N\u1ebfu c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec t\u00ednh thu\u1ebf ra sao?\">N\u1ebfu c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec t\u00ednh thu\u1ebf ra sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/infina.vn\/blog\/thue-thu-nhap-tu-cho-thue-nha-tai-viet-nam-tc\/#Quy_dinh_ve_thoi_diem_nop_thue\" title=\"Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf?\">Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Cac_diem_quan_trong\"><\/span>C\u00e1c \u0111i\u1ec3m quan tr\u1ecdng:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng<\/strong>: T\u1ed5ng thu nh\u1eadp t\u1eeb cho thu\u00ea tr\u00ean <strong>100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>.<\/li>\n<li><strong>C\u00e1ch t\u00ednh<\/strong>: Thu nh\u1eadp \u00d7 5% (cho m\u1ed7i lo\u1ea1i thu\u1ebf).<\/li>\n<li><strong>V\u00ed d\u1ee5<\/strong>: Thu nh\u1eadp 180 tri\u1ec7u\/n\u0103m \u2192 T\u1ed5ng thu\u1ebf = 18 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li><strong>K\u1ef3 k\u00ea khai<\/strong>: H\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd, ho\u1eb7c h\u00e0ng n\u0103m (t\u00f9y ch\u1ecdn).<\/li>\n<\/ul>\n<p>Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf gi\u00fap b\u1ea1n tr\u00e1nh b\u1ecb ph\u1ea1t, minh b\u1ea1ch t\u00e0i ch\u00ednh, v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ph\u00e1p l\u00fd. H\u00e3y l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 d\u1ec5 d\u00e0ng k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_thue_thu_nhap_tu_cho_thue_nha\"><\/span>C\u00e1c lo\u1ea1i thu\u1ebf thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Khi cho thu\u00ea nh\u00e0, ch\u1ee7 nh\u00e0 c\u1ea7n n\u1ed9p hai lo\u1ea1i thu\u1ebf ch\u00ednh: <strong>Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN)<\/strong> v\u00e0 <strong>Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT)<\/strong>. M\u1ed7i lo\u1ea1i thu\u1ebf c\u00f3 c\u00e1ch t\u00ednh ri\u00eang, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u00e1ch t\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Thu_nhap_Ca_nhan_TNCN_%E2%80%93_5\"><\/span>Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (TNCN) &#8211; 5%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng n\u1ebfu t\u1ed5ng thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 ghi trong h\u1ee3p \u0111\u1ed3ng<\/li>\n<li>C\u00e1c kho\u1ea3n ph\u1ee5 ph\u00ed \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng<\/li>\n<li>Ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<p>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">N\u1ed9i dung<\/th>\n<th colspan=\"1\" rowspan=\"1\">C\u00e1ch t\u00ednh<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Doanh thu t\u00ednh thu\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed5ng thu nh\u1eadp t\u1eeb cho thu\u00ea<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">M\u1ee9c thu\u1ebf su\u1ea5t<\/td>\n<td colspan=\"1\" rowspan=\"1\">5%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<td colspan=\"1\" rowspan=\"1\">Doanh thu \u00d7 5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Thue_Gia_tri_Gia_tang_GTGT_%E2%80%93_5\"><\/span>Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) &#8211; 5%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf GTGT c\u0169ng \u00e1p d\u1ee5ng m\u1ee9c 5% tr\u00ean t\u1ed5ng doanh thu, nh\u01b0ng c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li>Ch\u1ec9 t\u00ednh tr\u00ean doanh thu th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c<\/li>\n<li>Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/li>\n<li>\u00c1p d\u1ee5ng khi t\u1ed5ng thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u theo t\u1eebng n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ec3 t\u00ednh thu\u1ebf, \u0111\u1ea3m b\u1ea3o vi\u1ec7c n\u1ed9p thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_chiu_thue\"><\/span>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0 bao g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>Ph\u1ee5 ph\u00ed h\u1ee3p \u0111\u1ed3ng (\u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5&#8230;).<\/li>\n<li>Thu\u1ebf TNCN: bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>Thu\u1ebf GTGT: kh\u00f4ng t\u00ednh c\u00e1c kho\u1ea3n ph\u1ea1t v\u00e0 b\u1ed3i th\u01b0\u1eddng.<\/li>\n<\/ul>\n<p>N\u1ebfu t\u1ed5ng thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0 v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, ch\u1ee7 nh\u00e0 ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p c\u1ea3 hai lo\u1ea1i thu\u1ebf:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i thu\u1ebf<\/th>\n<th colspan=\"1\" rowspan=\"1\">C\u00e1ch t\u00ednh<\/th>\n<th colspan=\"1\" rowspan=\"1\">V\u00ed d\u1ee5<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf TNCN<\/td>\n<td colspan=\"1\" rowspan=\"1\">Thu nh\u1eadp \u00d7 5%<\/td>\n<td colspan=\"1\" rowspan=\"1\">Thu nh\u1eadp 150 tri\u1ec7u \u2192 Thu\u1ebf = 7,5 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf GTGT<\/td>\n<td colspan=\"1\" rowspan=\"1\">Thu nh\u1eadp \u00d7 5%<\/td>\n<td colspan=\"1\" rowspan=\"1\">Thu nh\u1eadp 150 tri\u1ec7u \u2192 Thu\u1ebf = 7,5 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thanh_toan_truoc\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n tr\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi nh\u1eadn ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc, c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh quan tr\u1ecdng c\u1ea7n ch\u00fa \u00fd:<\/p>\n<ul>\n<li>S\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp c\u1ee7a n\u0103m nh\u1eadn ti\u1ec1n.<\/li>\n<li>Thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0 n\u1ed9p ngay trong k\u1ef3 t\u00ednh thu\u1ebf khi nh\u1eadn ti\u1ec1n.<\/li>\n<li>N\u1ebfu ti\u1ec1n thu\u00ea \u0111\u00e3 bao g\u1ed3m thu\u1ebf: t\u00ednh thu\u1ebf tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c.<\/li>\n<li>N\u1ebfu ti\u1ec1n thu\u00ea ch\u01b0a bao g\u1ed3m thu\u1ebf: t\u00ednh thu nh\u1eadp b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng ti\u1ec1n nh\u1eadn \u00f7 0,9.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dong_so_huu\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng s\u1edf h\u1eefu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu chung, vi\u1ec7c t\u00ednh thu\u1ebf s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li>M\u1ed7i ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i n\u1ed9p thu\u1ebf d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a m\u00ecnh.<\/li>\n<li>Ng\u01b0\u1ee1ng 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u00e1p d\u1ee5ng cho m\u1ed9t \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li>Thu nh\u1eadp \u0111\u01b0\u1ee3c ph\u00e2n chia v\u00e0 k\u00ea khai ri\u00eang theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng<\/strong>: Vi\u1ec7c kh\u00f4ng k\u00ea khai ch\u00ednh x\u00e1c thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb ph\u1ea1t v\u00e0 truy thu thu\u1ebf. Ch\u1ee7 nh\u00e0 n\u00ean l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh thu nh\u1eadp khi c\u1ea7n thi\u1ebft.<\/p>\n    <div class=\"infina-box\">\n\t\t <div class=\"qr-code\" style=\"margin-top: 20px;\">\n            <a href=\"https:\/\/infina.vn\/?utm_content=blog_thuc\" target=\"_blank\">\n                <img decoding=\"async\" src=\"http:\/\/infina.vn\/blog\/wp-content\/uploads\/2025\/02\/app_banner-09-1-1.png\" alt=\"QR Code Infina\" title=\"\">\n            <\/a>\n        <\/div>\n        <p style=\"color: black;\"><strong>T\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n, Sinh l\u1eddi t\u1ef1 \u0111\u1ed9ng nh\u01b0 g\u1eedi ti\u1ebft ki\u1ec7m!<\/strong><\/p>\n        <p class=\"my-3\">T\u00e0i kho\u1ea3n sinh l\u1eddi <a href=\"https:\/\/infina.vn\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Infina\" target=\"_blank\" rel=\"noopener\">Infina<\/a> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, nh\u1eefng ai mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 sinh l\u1eddi tr\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a m\u00ecnh.<\/p>\n        <p class=\"my-3\">N\u1ea1p v\u00e0 r\u00fat ti\u1ec1n nhanh ch\u00f3ng trong v\u00f2ng 30 gi\u00e2y, nh\u1eadn l\u1ee3i nhu\u1eadn h\u00e0ng ng\u00e0y v\u00e0 r\u00fat v\u1ed1n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o m\u00e0 kh\u00f4ng b\u1ecb m\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n        <p class=\"my-3\">\u0110\u01b0\u1ee3c C\u00f4ng ty TNHH MTV qu\u1ea3n l\u00fd qu\u1ef9 ACB (ACBC), C\u00f4ng ty c\u1ed5 ph\u1ea7n qu\u1ea3n l\u00fd qu\u1ef9 PVI (PVI AM) qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 Ng\u00e2n h\u00e0ng BIDV l\u01b0u k\u00fd. Qu\u1ef9 ACBC, v\u00e0 Qu\u1ef9 PVI AM s\u1ebd th\u1ef1c hi\u1ec7n g\u1eedi ti\u1ec1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng uy t\u00edn.<\/p>\n        <a class=\"infina-button\" href=\"https:\/\/infina.vn\/?utm_content=blog_thuc\" style=\"margin-bottom: 20px; display: inline-block;\">Tr\u1ea3i nghi\u1ec7m sinh l\u1eddi mi\u1ec5n ph\u00ed<\/a>\n    <\/div>\n    \n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_ke_khai_thue\"><\/span>C\u00e1c b\u01b0\u1edbc k\u00ea khai thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Lua_chon_ky_ke_khai\"><\/span>L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ng\u01b0\u1eddi cho thu\u00ea nh\u00e0 c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t trong ba c\u00e1ch k\u00ea khai thu\u1ebf d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">K\u1ef3 k\u00ea khai<\/th>\n<th colspan=\"1\" rowspan=\"1\">Th\u1eddi h\u1ea1n n\u1ed9p<\/th>\n<th colspan=\"1\" rowspan=\"1\">Ph\u00f9 h\u1ee3p v\u1edbi<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u00e0ng th\u00e1ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ng\u00e0y 20 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n thu\u00ea \u0111\u1ec1u \u0111\u1eb7n m\u1ed7i th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u00e0ng qu\u00fd<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd k\u1ebf ti\u1ebfp<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n thu\u00ea theo qu\u00fd ho\u1eb7c kh\u00f4ng c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u00e0ng n\u0103m<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ng\u00e0y 30\/3 c\u1ee7a n\u0103m sau<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n thu\u00ea m\u1ed9t l\u1ea7n ho\u1eb7c thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Vi\u1ec7c ch\u1ecdn k\u1ef3 k\u00ea khai n\u00ean d\u1ef1a tr\u00ean:<\/p>\n<ul>\n<li>T\u1ea7n su\u1ea5t nh\u1eadn ti\u1ec1n thu\u00ea<\/li>\n<li>S\u1ef1 \u1ed5n \u0111\u1ecbnh c\u1ee7a ngu\u1ed3n thu nh\u1eadp<\/li>\n<li>Kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n<\/li>\n<\/ul>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai ph\u00f9 h\u1ee3p, h\u00e3y \u0111\u1ea3m b\u1ea3o b\u1ea1n hi\u1ec3u r\u00f5 th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf b\u00ean d\u01b0\u1edbi.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_phuong_thuc_nop_thue\"><\/span>Th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>C\u00e1c c\u00e1ch n\u1ed9p thu\u1ebf hi\u1ec7n c\u00f3:<\/strong><\/p>\n<ul>\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf<\/li>\n<li>Chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng<\/li>\n<li>N\u1ed9p tr\u1ef1c tuy\u1ebfn qua c\u1ed5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n<p><strong>Quan tr\u1ecdng:<\/strong> N\u1ebfu n\u1ed9p thu\u1ebf tr\u1ec5 h\u1ea1n, b\u1ea1n s\u1ebd b\u1ecb ph\u1ea1t t\u1eeb 0,05% \u0111\u1ebfn 0,1% s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p m\u1ed7i ng\u00e0y. \u0110\u1ec3 tr\u00e1nh r\u1ee7i ro n\u00e0y, b\u1ea1n n\u00ean:<\/p>\n<ul>\n<li>L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb trong \u00edt nh\u1ea5t 5 n\u0103m<\/li>\n<li>Theo d\u00f5i s\u00e1t sao th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/li>\n<li>\u01afu ti\u00ean thanh to\u00e1n qua ph\u01b0\u01a1ng th\u1ee9c tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh nh\u01b0 Infina c\u00f3 th\u1ec3 gi\u00fap b\u1ea1n theo d\u00f5i thu nh\u1eadp v\u00e0 chi ph\u00ed hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang th\u1eddi gian.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quan_ly_thue_hieu_qua\"><\/span>Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Luu_tru_ho_so_thue\"><\/span>L\u01b0u tr\u1eef h\u1ed3 s\u01a1 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Vi\u1ec7c l\u01b0u tr\u1eef h\u1ed3 s\u01a1 thu\u1ebf m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c lo\u1ea1i t\u00e0i li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef trong v\u00f2ng 5 n\u0103m:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i h\u1ed3 s\u01a1<\/th>\n<th colspan=\"1\" rowspan=\"1\">N\u1ed9i dung c\u1ea7n l\u01b0u<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0<\/td>\n<td colspan=\"1\" rowspan=\"1\">Th\u00f4ng tin ng\u01b0\u1eddi thu\u00ea, gi\u00e1 thu\u00ea, th\u1eddi h\u1ea1n, \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Ch\u1ee9ng t\u1eeb thu ti\u1ec1n<\/td>\n<td colspan=\"1\" rowspan=\"1\">Bi\u00ean lai, h\u00f3a \u0111\u01a1n, sao k\u00ea ng\u00e2n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u1edd khai thu\u1ebf, bi\u00ean lai n\u1ed9p thu\u1ebf, th\u00f4ng b\u00e1o t\u1eeb c\u01a1 quan thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed li\u00ean quan<\/td>\n<td colspan=\"1\" rowspan=\"1\">H\u00f3a \u0111\u01a1n s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec, ph\u00ed qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_thong_tin_thue\"><\/span>C\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Sau khi \u0111\u00e3 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, vi\u1ec7c c\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf theo c\u00e1c thay \u0111\u1ed5i trong h\u1ee3p \u0111\u1ed3ng l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft. H\u00e3y th\u00f4ng b\u00e1o ngay khi c\u00f3 b\u1ea5t k\u1ef3 thay \u0111\u1ed5i n\u00e0o li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Gi\u00e1 thu\u00ea<\/li>\n<li>K\u1ef3 thanh to\u00e1n ho\u1eb7c th\u1eddi h\u1ea1n thu\u00ea<\/li>\n<li>C\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh thay \u0111\u1ed5i c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u1ea9n th\u1eadn<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tong_ket\"><\/span>T\u1ed5ng k\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_ve_quy_dinh_thue\"><\/span>Hi\u1ec3u v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam, ch\u1ee7 nh\u00e0 c\u1ea7n n\u1eafm r\u00f5 hai lo\u1ea1i thu\u1ebf ch\u00ednh: <strong>thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong> v\u00e0 <strong>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/strong>. N\u1ebfu t\u1ed5ng thu nh\u1eadp v\u01b0\u1ee3t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh, m\u1ee9c thu\u1ebf 5% s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 hai lo\u1ea1i thu\u1ebf n\u00e0y.<\/p>\n<p>Thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng. Trong tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, s\u1ed1 thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1eebng n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i thu\u1ebf<\/th>\n<th colspan=\"1\" rowspan=\"1\">M\u1ee9c thu\u1ebf su\u1ea5t<\/th>\n<th colspan=\"1\" rowspan=\"1\">Ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf TNCN<\/td>\n<td colspan=\"1\" rowspan=\"1\">5%<\/td>\n<td colspan=\"1\" rowspan=\"1\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Thu\u1ebf GTGT<\/td>\n<td colspan=\"1\" rowspan=\"1\">5%<\/td>\n<td colspan=\"1\" rowspan=\"1\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>B\u1ea3ng tr\u00ean gi\u00fap b\u1ea1n nhanh ch\u00f3ng hi\u1ec3u r\u00f5 m\u1ee9c thu\u1ebf v\u00e0 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_buoc_can_thuc_hien\"><\/span>C\u00e1c b\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh, ch\u1ee7 nh\u00e0 c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng b\u01b0\u1edbc c\u01a1 b\u1ea3n sau:<\/p>\n<ul>\n<li>Khai b\u00e1o thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0 v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ed9p thu\u1ebf theo \u0111\u00fang k\u1ef3 h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/li>\n<li>L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 h\u1ee3p \u0111\u1ed3ng li\u00ean quan.<\/li>\n<\/ul>\n<p>Vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd hay c\u00e1c kho\u1ea3n ph\u1ea1t m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea \u0111\u01b0\u1ee3c minh b\u1ea1ch h\u01a1n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p nh\u1eb1m l\u00e0m r\u00f5 th\u00eam c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_thue_cho_thue_nha_tai_Viet_Nam_la_bao_nhieu\"><\/span>M\u1ee9c thu\u1ebf cho thu\u00ea nh\u00e0 t\u1ea1i Vi\u1ec7t Nam l\u00e0 bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ec1u \u00e1p d\u1ee5ng m\u1ee9c 5% khi t\u1ed5ng doanh thu t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0 v\u01b0\u1ee3t 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i n\u0103m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_cho_thue_nha_nhu_the_nao\"><\/span>C\u00e1ch t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean t\u1ed5ng doanh thu ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea. V\u00ed d\u1ee5: N\u1ebfu thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, thu\u1ebf TNCN v\u00e0 GTGT m\u1ed7i lo\u1ea1i s\u1ebd l\u00e0 7,5 tri\u1ec7u \u0111\u1ed3ng, t\u1ed5ng c\u1ed9ng 15 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Neu_co_nhieu_nguoi_dong_so_huu_thi_tinh_thue_ra_sao\"><\/span>N\u1ebfu c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ed3ng s\u1edf h\u1eefu th\u00ec t\u00ednh thu\u1ebf ra sao?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng s\u1edf h\u1eefu, ch\u1ec9 c\u1ea7n m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. Thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng doanh thu t\u1eeb vi\u1ec7c cho thu\u00ea. Sau \u0111\u00f3, c\u00e1c \u0111\u1ed3ng s\u1edf h\u1eefu t\u1ef1 th\u1ecfa thu\u1eadn ph\u00e2n chia tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng thu\u1ebf theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a m\u1ed7i ng\u01b0\u1eddi.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_thoi_diem_nop_thue\"><\/span>Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m n\u1ed9p thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean k\u1ef3 h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng thu\u00ea. N\u1ebfu ti\u1ec1n thu\u00ea \u0111\u01b0\u1ee3c tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u n\u0103m, doanh thu s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u cho t\u1eebng n\u0103m d\u01b0\u01a1ng l\u1ecbch. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ch\u1ee7 nh\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 h\u01a1n, nh\u01b0 \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n tr\u01b0\u1edbc.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N&#7871;u b&#7841;n cho thu&ecirc; nh&agrave; t&#7841;i Vi&#7879;t Nam, b&#7841;n c&#7847;n bi&#7871;t v&#7873; 2 lo&#7841;i thu&#7871; ch&iacute;nh: Thu&#7871; Thu nh&#7853;p C&aacute; nh&acirc;n (TNCN): 5% doanh thu. Thu&#7871; Gi&aacute; tr&#7883; Gia t&#259;ng (GTGT): 5% doanh thu. C&aacute;c &#273;i&#7875;m quan tr&#7885;ng: Ng&#432;&#7905;ng &aacute;p d&#7909;ng: T&#7893;ng thu nh&#7853;p t&#7915; cho thu&ecirc; tr&ecirc;n 100 tri&#7879;u &#273;&#7891;ng\/n&#259;m. C&aacute;ch t&iacute;nh: Thu nh&#7853;p [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":26262,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-26261","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kien-thuc-tai-chinh"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=26261"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/26261\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/26262"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=26261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=26261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=26261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}