{"id":30317,"date":"2023-06-16T11:41:16","date_gmt":"2023-06-16T04:41:16","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=30317"},"modified":"2024-10-30T11:49:52","modified_gmt":"2024-10-30T04:49:52","slug":"cach-quyet-toan-thue-tncn-2-noi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/cach-quyet-toan-thue-tncn-2-noi\/","title":{"rendered":"C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN 2 n\u01a1i \u0111\u01a1n gi\u1ea3n nh\u1ea5t"},"content":{"rendered":"\n
Hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m vi\u1ec7c v\u00e0 \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u1edf nhi\u1ec1u n\u01a1i. V\u1eady c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN 2 n\u01a1i<\/strong><\/a> nh\u01b0 th\u1ebf n\u00e0o? \u0110\u1ec3 gi\u1ea3i \u0111\u00e1p cho th\u1eafc m\u1eafc tr\u00ean, m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> Nh\u01b0 ch\u00fang ta \u0111\u00e3 bi\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng khi l\u00e0m vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p v\u00e0 c\u00f3 m\u1ee9c thu nh\u1eadp t\u1ed1i thi\u1ec3u l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN. Tuy nhi\u00ean, c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng xin l\u00e0m vi\u1ec7c cho nhi\u1ec1u n\u01a1i kh\u00e1c nhau v\u00e0 \u0111\u1ec1u c\u00f3 m\u1ee9c thu nh\u1eadp t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. \u0110i\u1ec1u \u0111\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c h\u1ecd s\u1ebd ph\u1ea3i ch\u1ecbu 2 l\u1ea7n \u0111\u00f3ng thu\u1ebf TNCN cho c\u1ea3 2 n\u01a1i.<\/p>\n Nh\u01b0 v\u1eady, hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, \u0111\u00f3ng thu\u1ebf TNCN 2 n\u01a1i l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c c\u00f9ng l\u00fac \u1edf 2 c\u00f4ng ty kh\u00e1c nhau.<\/p>\n Xem th\u00eam: Nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u01b0u \u00fd khi k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong><\/p>\n C\u0103n c\u1ee9 v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau m\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c \u1edf 2 n\u01a1i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n cho n\u01a1i tr\u1ea3 thu nh\u1eadp ho\u1eb7c l\u00e0 ph\u1ea3i t\u1ef1 \u0111i quy\u1ebft to\u00e1n. C\u1ee5 th\u1ec3, trong \u0111i\u1ec3m d, kho\u1ea3n 6 \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a> & C\u00f4ng v\u0103n 636\/TCT-DNNCN quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN cho n\u01a1i k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi gian t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean v\u1edbi \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/p>\n Ng\u01b0\u1ee3c l\u1ea1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p 1, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho n\u01a1i k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean n\u1ebfu:<\/p>\n Xem th\u00eam: H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a> g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/p>\n \u0110i\u1ec1u 25 Kho\u1ea3n 1 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chi tr\u1ea3. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean th\u00ec c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Trong \u0111\u00f3 c\u0169ng bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng tr\u00ean 3 th\u00e1ng \u1edf nhi\u1ec1u n\u01a1i.<\/p>\n Vi\u1ec7c t\u00ednh thu\u1ebf TNCN v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 2 n\u01a1i s\u1ebd chia th\u00e0nh 2 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n:<\/strong><\/p>\n \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2 n\u01a1i, JobsGO s\u1ebd c\u00f9ng b\u1ea1n xem x\u00e9t c\u00e1c v\u00ed d\u1ee5 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n C\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp 2 n\u01a1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 9, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n C\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u00ednh thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 2 n\u01a1i c\u0169ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp \u0111\u1ebfn trong C\u00f4ng v\u0103n 34683\/CT-TTHT ng\u00e0y 26\/05\/2017 c\u1ee7a C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i.<\/p>\n “Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean ba th\u00e1ng \u1edf hai n\u01a1i th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i m\u1ed9t c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp kh\u00e1c. Vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu v\u1eabn \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m c, kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC.”<\/p><\/blockquote>\n Nh\u01b0 v\u1eady, ch\u00fang ta c\u00f3 th\u1ec3 r\u00fat ra k\u1ebft lu\u1eadn r\u1eb1ng:<\/strong><\/p>\n S\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 954\/2020 nh\u01b0 sau:<\/strong><\/p>\n \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 2 n\u01a1i, ch\u00fang ta s\u1ebd c\u00f9ng xem x\u00e9t v\u00ed d\u1ee5 sau:<\/p>\n V\u00ed d\u1ee5 1<\/strong>: \u00d4ng D k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 3 th\u00e1ng t\u1ea1i 2 c\u00f4ng ty K v\u00e0 H. L\u00fac n\u00e0y, \u00f4ng A c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/p>\n M\u1ee9c thu\u1ebf TNCN c\u1ee7a \u00f4ng D \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n t\u1ea1i c\u00f4ng ty K v\u00e0 H.<\/p>\n V\u00ed d\u1ee5 2:<\/strong> \u00d4ng Q k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 3 th\u00e1ng c\u00f4ng ty V v\u00e0 d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi c\u00f4ng ty X. Khi \u0111\u00f3, thu\u1ebf TNCN v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a \u00f4ng Q s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n V\u1ec1 c\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/a> cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 2 n\u01a1i th\u00ec s\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c \u0111ang l\u00e0m vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai.<\/p>\n Ch\u1eb3ng h\u1ea1n, \u00f4ng A l\u00e0m vi\u1ec7c d\u00e0i h\u1ea1n t\u1ea1i c\u00f4ng ty B v\u00e0 l\u00e0m C\u1ed9ng t\u00e1c vi\u00ean 2 th\u00e1ng t\u1ea1i c\u00f4ng ty C v\u1edbi m\u1ee9c thu nh\u1eadp 5 tri\u1ec7u\/th\u00e1ng. \u00d4ng A \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 10% cho kho\u1ea3n thu nh\u1eadp n\u00e0y. N\u1ebfu \u00f4ng A kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi kho\u1ea3n thu nh\u1eadp 10 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i c\u00f4ng ty C th\u00ec \u00f4ng A c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00f4ng ty B th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf. L\u00fac n\u00e0y, c\u00f4ng ty B ch\u1ec9 quy\u1ebft to\u00e1n thu\u1ebf thay \u00f4ng A \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp do c\u00f4ng ty B chi tr\u1ea3.<\/p>\n Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c tr\u1ea3 l\u01b0\u01a1ng v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu nh\u1eadp theo m\u1eabu s\u1ed1 02\/UQ-QTT-TNCN<\/a> \u0111\u01b0\u1ee3c ban h\u00e0nh c\u00f9ng v\u1edbi Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n Ngo\u00e0i ra, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu tham gia \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc th\u00ec c\u1ea7n cung c\u1ea5p b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh.<\/p>\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng mu\u1ed1n quy\u1ebft to\u00e1n thu\u1ebf \u1edf c\u1ea3 2 n\u01a1i th\u00ec c\u00f3 th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c online ho\u1eb7c \u0111\u1ebfn c\u01a1 quan thu\u1ebf. Nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a \u00f4ng A n\u00f3i tr\u00ean, n\u1ebfu \u00f4ng A c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf cho kho\u1ea3n thu nh\u1eadp 10 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i c\u00f4ng ty C, \u00f4ng A c\u1ea7n t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN online xem t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n Ngo\u00e0i ra, C\u00f4ng v\u0103n s\u1ed1 3556\/TCT-DNNCN ng\u00e0y 17\/9\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng quy \u0111\u1ecbnh:<\/p>\n1. \u0110\u00f3ng thu\u1ebf TNCN 2 n\u01a1i l\u00e0 nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/span><\/h2>\n
2. Ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf TNCN 2 n\u01a1i c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n hay t\u1ef1 quy\u1ebft to\u00e1n?<\/strong><\/span><\/h2>\n
2.1 Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/span><\/h3>\n
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2.2 Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/span><\/h3>\n
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3. C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi ng\u01b0\u1eddi l\u00e0m 2 n\u01a1i<\/strong><\/span><\/h2>\n
3.1 Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/span><\/h3>\n
3.2 Kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/strong><\/span><\/h3>\n
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4. C\u00e1ch t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp 2 n\u01a1i tr\u1edf l\u00ean<\/strong><\/span><\/h2>\n
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5. C\u00e1ch quy\u1ebft to\u00e1n thu\u1ebf TNCN 2 n\u01a1i<\/strong><\/span><\/h2>\n
5.1 \u1ee6y quy\u1ec1n cho t\u1ed5 ch\u1ee9c \u0111ang l\u00e0m vi\u1ec7c<\/strong><\/span><\/h3>\n
5.2 T\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/span><\/h3>\n