{"id":21385,"date":"2022-06-27T15:33:59","date_gmt":"2022-06-27T08:33:59","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=21385"},"modified":"2025-12-23T13:36:26","modified_gmt":"2025-12-23T06:36:26","slug":"lap-bang-tinh-luong","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-bang-tinh-luong\/","title":{"rendered":"L\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 c\u00e1ch thi\u1ebft l\u1eadp c\u00e1c quy \u0111\u1ecbnh, t\u00f9y ch\u1ecdn li\u00ean quan \u0111\u1ebfn l\u01b0\u01a1ng c\u0169ng nh\u01b0 quy tr\u00ecnh l\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh l\u01b0\u01a1ng ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u00e0 th\u1ef1c t\u1ebf doanh nghi\u1ec7p.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Thi\u1ebft l\u1eadp c\u00e1c quy \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho l\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/li>\n<li>L\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p<\/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. 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<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4>2.1. Thi\u1ebft l\u1eadp c\u00e1c quy \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho l\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> <strong>Thi\u1ebft l\u1eadp quy \u0111\u1ecbnh l\u01b0\u01a1ng<\/strong>. Xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/quy-dinh-luong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> <strong>X\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng c\u0103n b\u1ea3n<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>V\u00e0o b\u00e1nh r\u0103ng <span data-sheets-root=\"1\">\u2699 <strong>C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp<\/strong>\\<strong>T\u00f9y ch\u1ecdn<\/strong>\\tab <strong>T\u00f9y ch\u1ecdn chung<\/strong><\/span><strong>\u00a0<\/strong><\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, thi\u1ebft l\u1eadp c\u00e1c t\u00f9y ch\u1ecdn li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u00e2p b\u1ea3ng l\u01b0\u01a1ng<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-52637\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765527049.png\" alt=\"\" width=\"1450\" height=\"485\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765527049.png 1450w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765527049-768x257.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765527049-50x17.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765527049-60x20.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/screenshot_1765527049-100x33.png 100w\" sizes=\"(max-width: 1450px) 100vw, 1450px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u00edch ch\u1ecdn <strong>L\u01b0\u01a1ng th\u1ecfa thu\u1eadn<\/strong>, n\u1ebfu mu\u1ed1n t\u00ednh l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean theo m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn gi\u1eefa nh\u00e2n vi\u00ean v\u00e0 doanh nghi\u1ec7p.<\/li>\n<li>T\u00edch ch\u1ecdn <strong>M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00e0 h\u1ec7 s\u1ed1 l\u01b0\u01a1ng<\/strong>, n\u1ebfu mu\u1ed1n t\u00ednh l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean theo h\u1ec7 s\u1ed1 l\u01b0\u01a1ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u chung theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>T\u00edch ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u c\u1ed9t t\u1ea1m \u1ee9ng 141 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng<\/strong> n\u1ebfu doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c b\u1ea3ng l\u01b0\u01a1ng t\u1ea1m \u1ee9ng trong th\u00e1ng.<\/li>\n<li>Nh\u1ea5n <b>C\u1ea5t <\/b>\u0111\u1ec3 l\u01b0u l\u1ea1i c\u00e1c thi\u1ebft l\u1eadp.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p><strong><em>L\u01b0u \u00fd: <\/em><\/strong><em>B\u01b0\u1edbc n\u00e0y th\u01b0\u1eddng ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n t\u00ednh l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m, khi Nh\u00e0 n\u01b0\u1edbc c\u00f3 nh\u1eefng thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh tr\u00ean ho\u1eb7c khi doanh nghi\u1ec7p thay \u0111\u1ed5i l\u1ea1i c\u00e1ch th\u1ee9c t\u00ednh l\u01b0\u01a1ng.<\/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<h4>2.2. L\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\tab<strong> Quy tr\u00ecnh<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>T\u00ednh l\u01b0\u01a1ng <\/strong>(Ho\u1eb7c v\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\tab <strong>T\u00ednh l\u01b0\u01a1ng<\/strong>, ch\u1ecdn <strong>Th\u00eam b\u1ea3ng l\u01b0\u01a1ng<\/strong>)<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/19.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn th\u1eddi gian v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea7n l\u1eadp b\u1ea3ng l\u01b0\u01a1ng<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Anh\/Ch\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp b\u1ea3ng l\u01b0\u01a1ng t\u1eeb m\u1ed9t b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 c\u00f3 tr\u00ean h\u1ec7 th\u1ed1ng ho\u1eb7c t\u1ea1o m\u1edbi ho\u00e0n to\u00e0n<\/li>\n<\/ul>\n<p><em><strong style=\"font-family: inherit; font-size: inherit;\">L\u01b0u \u00fd<\/strong><span style=\"font-family: inherit; font-size: inherit;\">: T\u00edch ch\u1ecdn <\/span><strong style=\"font-family: inherit; font-size: inherit;\">T\u1ea1o b\u1ea3ng l\u01b0\u01a1ng d\u1ef1a tr\u00ean b\u1ea3ng l\u01b0\u01a1ng kh\u00e1c <\/strong><span style=\"font-family: inherit; font-size: inherit;\">sau \u0111\u00f3 l\u1ef1a ch\u1ecdn d\u1ef1a tr\u00ean m\u1ed9t trong c\u00e1c b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd l\u1ea5y to\u00e0n b\u1ed9 th\u00f4ng tin t\u1eeb b\u1ea3ng l\u01b0\u01a1ng c\u0169 sang b\u1ea3ng l\u01b0\u01a1ng m\u1edbi<\/span><\/em><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/20.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh ra b\u1ea3ng l\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin \u0111\u00e3 thi\u1ebft l\u1eadp<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/21.png\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: <\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00f3 th\u1ec3 <strong>Ch\u1ecdn th\u00eam nh\u00e2n vi\u00ean <\/strong>\u0111\u1ec3 l\u1ea5y l\u00ean c\u00e1c nh\u00e2n vi\u00ean thu\u1ed9c \u0111\u01a1n v\u1ecb ch\u1ecdn l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, nh\u01b0ng ch\u01b0a c\u00f3 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111ang t\u1ea1o.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/39.png\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>V\u1edbi c\u00e1c c\u1ed9t tr\u00ean b\u1ea3ng l\u01b0\u01a1ng, h\u1ec7 th\u1ed1ng \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n c\u00f4ng th\u1ee9c cho c\u00e1c c\u1ed9t \u0111\u00f3. Tuy nhi\u00ean, Anh\/Ch\u1ecb v\u1eabn c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o ch\u1ee9c n\u0103ng <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-cong-thuc-tinh-luong\/\" target=\"_blank\" rel=\"noopener\"><strong>C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng v\u00e0 thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n<\/strong>. <\/a><\/em><\/li>\n<li><em>Thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean <strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/bieu-tinh-thue-thu-nhap\/\" target=\"_blank\" rel=\"noopener\">Bi\u1ec3u t\u00ednh thu\u1ebf thu nh\u1eadp<\/a> <\/strong>\u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea7n m\u1ec1m thi\u1ebft l\u1eadp s\u1eb5n.<\/em><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Sau khi thi\u1ebft l\u1eadp xong b\u1ea3ng l\u01b0\u01a1ng, nh\u1ea5n <strong>C\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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. L\u01b0u \u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><em>N\u1ebfu trong th\u00e1ng \u0111\u00e3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng t\u1ea1m \u1ee9ng r\u1ed3i th\u00ec khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p l\u01b0\u01a1ng \u0111\u00e3 t\u1ea1m \u1ee9ng l\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh ra ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3<\/em><em><br \/>\n<\/em><\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n sau khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng xong c\u00f3 th\u1ec3 ch\u1ecdn ch\u1ee9c n\u0103ng <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/phan-bo-luong\/\" target=\"_blank\" rel=\"noopener\"><strong>Ph\u00e2n b\u1ed5 l\u01b0\u01a1ng<\/strong><\/a>.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpact.misa.vn\/wp-content\/uploads\/2022\/09\/21-1.png\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3493],"ht-kb-tag":[],"class_list":["post-21385","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tien-luong"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/21385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=21385"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/21385\/revisions"}],"predecessor-version":[{"id":55039,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/21385\/revisions\/55039"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=21385"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=21385"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=21385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}