{"id":33607,"date":"2024-09-09T14:28:02","date_gmt":"2024-09-09T07:28:02","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=33607"},"modified":"2025-12-17T15:50:16","modified_gmt":"2025-12-17T08:50:16","slug":"cap-nhat-quy-dinh-luong-bao-hiem-thue-tncn-theo-quy-dinh-hien-hanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cap-nhat-quy-dinh-luong-bao-hiem-thue-tncn-theo-quy-dinh-hien-hanh\/","title":{"rendered":"C\u1eadp nh\u1eadt Quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh."},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin v\u1ec1 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m. Gi\u00fap \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u t\u00ednh l\u01b0\u01a1ng lu\u00f4n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00f9ng c\u00f3 quy\u1ec1n ph\u00f9 h\u1ee3p th\u1ef1c hi\u1ec7n ch\u1ec9nh s\u1eeda khi c\u00f3 thay \u0111\u1ed5i.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>C\u1eadp nh\u1eadt m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00e0 m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c t\u1ed1i \u0111a.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thao t\u00e1c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>C\u00e1ch c\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng m\u1edbi nh\u1ea5t cho c\u00e1c b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch b\u1ea3o hi\u1ec3m, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch thu\u1ebf TNCN<\/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><b>2. C\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN<\/b><\/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><b>2.1. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nPh\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 73\/2024\/N\u0110-CP: T\u1eeb 01\/07\/2024, m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 2.340.000 \u0111\u1ed3ng\/th\u00e1ng. Theo \u0111\u00f3, m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c t\u1ed1i \u0111a l\u00e0: 20 x 2.340.000 = 46.800.000 \u0111\u1ed3ng\/th\u00e1ng.<\/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><b>2.2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>B\u01b0\u1edbc 1:<\/b> Tr\u00ean ph\u00e2n h\u1ec7 <b>Ti\u1ec1n l\u01b0\u01a1ng<\/b>, t\u1ea1i tab <b>Quy tr\u00ecnh<\/b>.<\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b> Nh\u1ea5n <b>Quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/01\/1-3.png\" alt=\"\" width=\"1200\" height=\"715\" \/><b><\/b><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> Ph\u1ea7n m\u1ec1m s\u1ebd c\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh nh\u01b0 sau:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/09\/1-2.png\" alt=\"\" width=\"1433\" height=\"914\" \/><b style=\"font-family: inherit; font-size: inherit;\"><\/b><\/p>\n<p><b style=\"font-family: inherit; font-size: inherit;\">B\u01b0\u1edbc 4:<\/b><span style=\"font-family: inherit; font-size: inherit;\"> Ngo\u00e0i ra, v\u1edbi c\u00e1c b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 nh\u1ea5n <\/span><b style=\"font-family: inherit; font-size: inherit;\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng m\u1edbi nh\u1ea5t<\/b><span style=\"font-family: inherit; font-size: inherit;\"> \u0111\u1ec3 ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/09\/2.png\" alt=\"\" width=\"1434\" height=\"914\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3543],"ht-kb-tag":[],"class_list":["post-33607","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r60-phat-hanh-ngay-14-09-2024"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/33607","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=33607"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/33607\/revisions"}],"predecessor-version":[{"id":54519,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/33607\/revisions\/54519"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=33607"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=33607"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=33607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}