{"id":432,"date":"2025-09-23T09:40:46","date_gmt":"2025-09-23T02:40:46","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=432"},"modified":"2025-09-23T09:40:48","modified_gmt":"2025-09-23T02:40:48","slug":"dich-vu-hoan-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=432","title":{"rendered":"D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"Khi-nao-duoc-hoan-thue-TNCN?\"><strong>Khi n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN?<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>S\u1ed1 ti\u1ec1n thu\u1ebf TNCN \u0111\u00e3 n\u1ed9p trong n\u0103m nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p;<\/li>\n\n\n\n<li>\u0110\u00e3 n\u1ed9p thu\u1ebf TNCN nh\u01b0ng thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u01b0\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;<\/li>\n\n\n\n<li>Ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 xin ho\u00e0n thu\u1ebf;<\/li>\n\n\n\n<li>Ph\u1ea3i l\u00e0m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf TNCN theo \u0111\u00fang quy lu\u1eadt hi\u1ec7n h\u00e0nh;<\/li>\n\n\n\n<li>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Dich-vu-hoan-thue-thu-nhap-ca-nhan-(TNCN)-tai-Anpha\"><strong>D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i <\/strong>KT247<\/h3>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Phi-dich-vu-hoan-thue-TNCN\"><strong>1. Ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf TNCN<\/strong><\/h5>\n\n\n\n<p>Ph\u00ed d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf TNCN theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong><\/td><td><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong><\/td><td><strong>Tr\u01b0\u1eddng h\u1ee3p 3<\/strong><\/td><\/tr><tr><td>Ng\u01b0\u1eddi lao \u0111\u1ed9ng qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam ch\u1ec9 ph\u00e1t sinh thu nh\u1eadp duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam<\/td><td>Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam<\/td><td>Ng\u01b0\u1eddi lao \u0111\u1ed9ng qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh thu nh\u1eadp to\u00e0n c\u1ea7u<\/td><\/tr><tr><td><strong>1.500.000 \u0111\u1ed3ng\/h\u1ed3 s\u01a1<\/strong><\/td><td><strong>T\u1eeb 2.500.000 \u0111\u1ed3ng\/h\u1ed3 s\u01a1<\/strong><\/td><td><strong>T\u00f9y theo t\u1eebng h\u1ed3 s\u01a1<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Thoi-gian-hoan-thanh-thu-tuc-hoan-thue-TNCN\"><strong>2. Th\u1eddi gian ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf TNCN<\/strong><\/h5>\n\n\n\n<p>V\u1ec1 c\u01a1 b\u1ea3n, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf TNCN bao g\u1ed3m 2 giai \u0111o\u1ea1n:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Giai \u0111o\u1ea1n 1<\/strong><\/td><td><strong>Giai \u0111o\u1ea1n 2<\/strong><\/td><\/tr><tr><td>N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN \u0111i\u1ec7n t\u1eed<\/td><td>Nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf TNCN<\/td><\/tr><tr><td><strong>Ch\u1ec9 trong 5 ph\u00fat<\/strong><\/td><td><strong>T\u00f9y tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian t\u1eeb 6 &#8211; 40 ng\u00e0y<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"3.-Cac-giay-to,-chung-tu-khach-hang-can-cung-cap\"><strong>3. C\u00e1c gi\u1ea5y t\u1edd, ch\u1ee9ng t\u1eeb kh\u00e1ch h\u00e0ng c\u1ea7n cung c\u1ea5p<\/strong><\/h5>\n\n\n\n<p>T\u00f9y v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf TNCN m\u00e0 th\u00f4ng tin b\u1ea1n c\u1ea7n cung c\u1ea5p s\u1ebd kh\u00e1c nhau. B\u1ea1n vui l\u00f2ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp KT247 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Huong-dan-thu-tuc-hoan-thue-thu-nhap-ca-nhan-online-va-truc-tiep\"><strong>H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n online v\u00e0 tr\u1ef1c ti\u1ebfp<\/strong><\/h3>\n\n\n\n<p>T\u00f9y v\u00e0o tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf TNCN m\u00e0 c\u00e1c b\u01b0\u1edbc ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y KT247 s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1ea5y l\u1ea1i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"1.-Truong-hop-nop-thua-thue-TNCN-hoac-chua-den-muc-nop-thue-TNCN\"><strong>1. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba thu\u1ebf TNCN ho\u1eb7c ch\u01b0a \u0111\u1ebfn m\u1ee9c n\u1ed9p thu\u1ebf TNCN<\/strong><\/h5>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh (gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) \u0111\u1ec3\u00a0t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. Khi \u0111\u00f3 n\u1ebfu t\u1ed5ng thu nh\u1eadp trong n\u0103m d\u01b0\u1edbi 132 tri\u1ec7u \u0111\u1ed3ng (kh\u00f4ng t\u00ednh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf) th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. \u0110\u1ed3ng th\u1eddi, gi\u1ea3m tr\u1eeb 4.4 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c\/th\u00e1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n\n\n\n<p>V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u1ea1n c\u1ea7n bi\u1ebft ch\u00ednh x\u00e1c thu\u1ebf TNCN t\u1ea1m n\u1ed9p v\u00e0 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p. S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u00eanh l\u1ec7ch l\u00e0 s\u1ed1 thu\u1ebf TNCN \u0111\u01b0\u1ee3c ho\u00e0n do n\u1ed9p th\u1eeba.<\/p>\n\n\n\n<p>Khi \u0111\u00f3, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n<p>\u27a4&nbsp;<strong>C\u00e1ch 1<\/strong>: N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u1ef1c ti\u1ebfp<\/p>\n\n\n\n<p>\u0110i\u1ec1n th\u00f4ng tin t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (<a href=\"https:\/\/ketoananpha.vn\/ho-so-tu-quyet-toan-thue-thu-nhap-ca-nhan?#1\" target=\"_blank\" rel=\"noreferrer noopener\">m\u1eabu s\u1ed1 02\/QTT-TNCN<\/a>). Khi \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu b\u1ea1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf TNCN: \u0110i\u1ec1n s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1ea1i ch\u1ec9 ti\u00eau [47] &#8211; S\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/li>\n\n\n\n<li>N\u1ebfu b\u1ea1n mu\u1ed1n chuy\u1ec3n sang k\u1ef3 sau: \u0110i\u1ec1n s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1ea1i ch\u1ec9 ti\u00eau [49] &#8211; T\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau.<\/li>\n<\/ul>\n\n\n\n<p>\u27a4&nbsp;<strong>C\u00e1ch 1<\/strong>: N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf online, qua m\u1ea1ng<\/p>\n\n\n\n<p>C\u00e1c b\u01b0\u1edbc ho\u00e0n thu\u1ebf TNCN qua m\u1ea1ng nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u01b0\u1edbc 1: C\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m HTKK;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 2: \u0110\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m HTKK b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 3: Ch\u1ecdn t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu s\u1ed1 02\/QT-TNCN) v\u00e0 \u0111i\u1ec1n th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c ti\u1ebfp;<\/li>\n\n\n\n<li>B\u01b0\u1edbc 4: K\u1ebft xu\u1ea5t XML v\u00e0 n\u1ed9p t\u1edd khai.<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"2.-Truong-hop-hoan-thue-TNCN-khi-doanh-nghiep-duoc-uy-quyen-quyet-toan-thue\u00a0\"><strong>2. Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf TNCN khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf&nbsp;<\/strong><\/h5>\n\n\n\n<p>\u27a4&nbsp;<strong>C\u00e1ch 1<\/strong>: N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u1ef1c ti\u1ebfp<\/p>\n\n\n\n<p>Chi ti\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (<a href=\"https:\/\/ketoananpha.vn\/mau-01-ht-giay-de-nghi-hoan-tra-khoan-thu-ngan-sach-nha-nuoc\" target=\"_blank\" rel=\"noreferrer noopener\">m\u1eabu s\u1ed1 01\/HT<\/a>);<\/li>\n\n\n\n<li>B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf TNCN c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n\n\n\n<p>\u27a4&nbsp;<strong>C\u00e1ch 2<\/strong>: N\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf online, qua m\u1ea1ng<\/p>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1 c\u00e1ch 1, b\u1ea1n \u0111i\u1ec1n th\u00f4ng tin theo m\u1eabu s\u1ed1 01\/HT, k\u1ebft xu\u1ea5t XML v\u00e0 n\u1ed9p online t\u1ea1i ph\u1ea7n m\u1ec1m HTKK.&nbsp;<\/p>\n\n\n\n<p>L\u01b0u \u00fd: \u0110\u00ednh k\u00e8m ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf TNCN.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/ketoananpha.vn\/uploads\/images\/post\/165-moi\/dich-vu-hoan-thue-thu-nhap-ca-nhan-TNCN-02.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"3.-Thoi-gian-nhan-duoc-tien-hoan-thue-TNCN\"><strong>3. Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf TNCN<\/strong><\/h5>\n\n\n\n<p>Nh\u01b0 \u0111\u00e3 chia s\u1ebb, quy tr\u00ecnh ho\u00e0n thu\u1ebf TNCN bao g\u1ed3m 2 giai \u0111o\u1ea1n: n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 nh\u1eadn ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Theo \u0111\u00f3, t\u00f9y v\u00e0o t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 m\u00e0 th\u1eddi gian ho\u00e0n thu\u1ebf s\u1ebd kh\u00e1c nhau.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7: T\u1eeb 6 ng\u00e0y &#8211; 40 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd ti\u1ebfn h\u00e0nh ho\u00e0n thu\u1ebf TNCN;<\/li>\n\n\n\n<li>N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a h\u1ee3p l\u1ec7: Trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf TNCN, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1.<\/li>\n<\/ul>\n\n\n\n<p>T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<br>H\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi<br>Cam k\u1ebft gi\u00e1 t\u1ed1t<br>\u0110a d\u1ea1ng s\u1ea3n ph\u1ea9m<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN? D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) t\u1ea1i KT247 1. 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