{"id":1710,"date":"2025-06-12T19:04:43","date_gmt":"2025-06-12T12:04:43","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=1710"},"modified":"2025-06-13T09:04:08","modified_gmt":"2025-06-13T02:04:08","slug":"bang-ke-05-1bk-qtt-tncn-la-gi","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/bang-ke-05-1bk-qtt-tncn-la-gi\/","title":{"rendered":"B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn k\u00ea khai chi ti\u1ebft"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-ke-05-1bk-qtt-tncn-la-gi\/#Bang_ke_05-1BK-QTT-TNCN_la_gi\" >B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-ke-05-1bk-qtt-tncn-la-gi\/#Huong_dan_ke_khai_bang_ke_05-1BK-QTT-TNCN_chi_tiet\" >H\u01b0\u1edbng d\u1eabn k\u00ea khai b\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN chi ti\u1ebft<\/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:\/\/www.ckconitsha.com\/vn\/bang-ke-05-1bk-qtt-tncn-la-gi\/#Thong_tin_chung\" >Th\u00f4ng tin chung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ckconitsha.com\/vn\/bang-ke-05-1bk-qtt-tncn-la-gi\/#Ke_khai_cac_chi_tieu_cua_bang\" >K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u1ea3ng<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ckconitsha.com\/vn\/wp-content\/uploads\/2025\/03\/alt-text.jpg\" alt=\"alt text\" width=\"1024\" height=\"680\" \/><em class=\"cap-ai\">alt text<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_ke_05-1BK-QTT-TNCN_la_gi\"><\/span>B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN, ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, l\u00e0 m\u1eabu Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. M\u1eabu n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n<table>\n<thead>\n<tr>\n<th><\/th>\n<th><strong>M\u1eabu 05-1\/BK-QTT-TNCN<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_bang_ke_05-1BK-QTT-TNCN_chi_tiet\"><\/span>H\u01b0\u1edbng d\u1eabn k\u00ea khai b\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN chi ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch \u0111i\u1ec1n Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea m\u1eabu 05-1\/BK-QTT-TNCN theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ckconitsha.com\/vn\/wp-content\/uploads\/2025\/03\/alt-text.jpg\" alt=\"alt text\" width=\"2339\" height=\"1654\" \/><em class=\"cap-ai\">alt text<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_chung\"><\/span>Th\u00f4ng tin chung<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN d\u00f9ng \u0111\u1ec3 k\u00ea khai chi ti\u1ebft c\u00e1c nh\u00e2n vi\u00ean thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf l\u0169y ti\u1ebfn (l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00f3 k\u00fd H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean).<\/p>\n<ul>\n<li><strong>[01] K\u1ef3 t\u00ednh thu\u1ebf:<\/strong>  Ghi theo n\u0103m c\u1ee7a k\u1ef3 th\u1ef1c hi\u1ec7n khai thu\u1ebf. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf TNCN theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/li>\n<li><strong>[02] L\u1ea7n \u0111\u1ea7u:<\/strong> N\u1ebfu khai thu\u1ebf l\u1ea7n \u0111\u1ea7u th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o \u00f4 vu\u00f4ng.<\/li>\n<li><strong>[03] B\u1ed5 sung l\u1ea7n th\u1ee9:<\/strong> N\u1ebfu khai sau l\u1ea7n \u0111\u1ea7u th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 khai b\u1ed5 sung v\u00e0 ghi s\u1ed1 l\u1ea7n khai b\u1ed5 sung v\u00e0o ch\u1ed7 tr\u1ed1ng. S\u1ed1 l\u1ea7n khai b\u1ed5 sung \u0111\u01b0\u1ee3c ghi theo ch\u1eef s\u1ed1 trong d\u00e3y ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean (1, 2, 3\u2026.).<\/li>\n<li><strong>[04] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/strong> Ghi r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp theo Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/li>\n<li><strong>[05] M\u00e3 s\u1ed1 thu\u1ebf:<\/strong> Ghi r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_cac_chi_tieu_cua_bang\"><\/span>K\u00ea khai c\u00e1c ch\u1ec9 ti\u00eau c\u1ee7a b\u1ea3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>[06] S\u1ed1 th\u1ee9 t\u1ef1:<\/strong> \u0110\u01b0\u1ee3c ghi l\u1ea7n l\u01b0\u1ee3t theo ch\u1eef s\u1ed1 trong d\u00e3y ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean (1, 2, 3\u2026.).<\/li>\n<li><strong>[07] H\u1ecd v\u00e0 t\u00ean:<\/strong> Ghi r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 h\u1ecd v\u00e0 t\u00ean c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa nh\u1eadn thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean, k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00e3 th\u00f4i vi\u1ec7c t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp t\u1edd khai theo t\u1edd \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c ch\u1ee9ng minh nh\u00e2n d\u00e2n\/c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\/h\u1ed9 chi\u1ebfu c\u1ee7a c\u00e1 nh\u00e2n.<\/li>\n<li><strong>[08] M\u00e3 s\u1ed1 thu\u1ebf:<\/strong> Ghi r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf d\u00e0nh cho c\u00e1 nh\u00e2n ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf c\u1ea5p.<\/li>\n<li><strong>[09] S\u1ed1 CMND\/H\u1ed9 chi\u1ebfu (tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 MST):<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p MST th\u00ec ghi s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu.<\/li>\n<li><strong>[10] C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thay:<\/strong> C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<li><strong>[11] C\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n d\u01b0\u1edbi 12 th\u00e1ng:<\/strong> C\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<li><strong>[12] T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong> L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u00e3 tr\u1ea3 trong k\u1ef3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean, bao g\u1ed3m TNCT t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n, c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/li>\n<li><strong>[13] Trong \u0111\u00f3 TNCT t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n (tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u00e1nh d\u1ea5u v\u00e0o ch\u1ec9 ti\u00eau [04] t\u1ea1i T\u1edd khai 05\/QTT-TNCN):<\/strong> L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n.<\/li>\n<li><strong>[14] Trong \u0111\u00f3: TNCT \u0111\u01b0\u1ee3c mi\u1ec5n theo Hi\u1ec7p \u0111\u1ecbnh:<\/strong> L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m c\u0103n c\u1ee9 x\u00e9t mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n.<\/li>\n<li><strong>[15] Trong \u0111\u00f3: TNCT \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed:<\/strong> L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh c\u1ee7a H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed (n\u1ebfu c\u00f3 ph\u00e1t sinh)<\/li>\n<li><strong>[16] S\u1ed1 l\u01b0\u1ee3ng NPT t\u00ednh gi\u1ea3m tr\u1eeb:<\/strong> L\u00e0 t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh, ch\u1ec9 ti\u00eau [16] b\u1eb1ng t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 05-3\/BK-QTT-TNCN.<\/li>\n<li><strong>[17] T\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/strong> L\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li><strong>[18] T\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc:<\/strong> L\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li><strong>[19] B\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb:<\/strong> L\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m g\u1ed3m: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n trong c\u00f9ng h\u1ec7 th\u1ed1ng v\u00e0 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c m\u1edbi quy\u1ebft to\u00e1n thay th\u00ec bao g\u1ed3m c\u1ea3 kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i t\u1ed5 ch\u1ee9c c\u0169).<\/li>\n<li><strong>[20] Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb:<\/strong> L\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (12 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li><strong>[21] Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong> Ch\u1ec9 ti\u00eau [21] = [12] &#8211; [14] &#8211; [15] &#8211; [17] &#8211; [18] &#8211; [19]- [20]<\/li>\n<li><strong>[22] S\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/strong> L\u00e0 s\u1ed1 thu\u1ebf TNCN m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n trong c\u00f9ng h\u1ec7 th\u1ed1ng v\u00e0 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c m\u1edbi quy\u1ebft to\u00e1n thay th\u00ec bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i t\u1ed5 ch\u1ee9c c\u0169)<\/li>\n<li><strong>[23] Trong \u0111\u00f3: S\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n (tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u00e1nh d\u1ea5u v\u00e0o ch\u1ec9 ti\u00eau [04] t\u1ea1i T\u1edd khai 05\/QTT-TNCN):<\/strong> L\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1ea1i t\u1ed5 ch\u1ee9c tr\u01b0\u1edbc khi \u0111i\u1ec1u chuy\u1ec3n.<\/li>\n<li><strong>[24] T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/strong> L\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay. Ch\u1ec9 ti\u00eau [24] = [21] x thu\u1ebf su\u1ea5t bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn theo k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li><strong>[25] S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba:<\/strong> L\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay. Ch\u1ec9 ti\u00eau [25] = [22] + [23]- [24] &gt; 0.<\/li>\n<li><strong>[26] S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p:<\/strong> L\u00e0 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay. Ch\u1ec9 ti\u00eau [26] = [24] &#8211; [22]- [23] &gt; 0.<\/li>\n<li><strong>[27] T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n do c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng:<\/strong> c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n do c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u0111\u00e1nh d\u1ea5u \u201cx\u201d v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<li><strong>[28] \u0111\u1ebfn [43]:<\/strong>  L\u00e0 t\u1ed5ng c\u1ed9ng c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng t\u1eeb [12] \u0111\u1ebfn [27].<\/li>\n<\/ul>\n<p>Ngu\u1ed3n: <a href=\"http:\/\/www.ckconitsha.com\/vn\/\">http:\/\/www.ckconitsha.com\/vn\/<\/a> T\u00e1c gi\u1ea3: <a href=\"https:\/\/www.ckconitsha.com\/vn\/author\/nguyenlandung\">Nguy\u1ec5n L\u00e2n d\u0169ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>alt text B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN l\u00e0 g\u00ec? B\u1ea3ng k\u00ea 05-1\/BK-QTT-TNCN, ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, l\u00e0 m\u1eabu Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. M\u1eabu n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1710","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/1710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=1710"}],"version-history":[{"count":2,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/1710\/revisions"}],"predecessor-version":[{"id":18470,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/1710\/revisions\/18470"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=1710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=1710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=1710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}