{"id":1435,"date":"2020-09-04T16:34:12","date_gmt":"2020-09-04T09:34:12","guid":{"rendered":"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2-2\/"},"modified":"2020-10-07T09:35:54","modified_gmt":"2020-10-07T02:35:54","slug":"ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2-2","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/en\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2-2\/","title":{"rendered":"Finalization of personal income tax on HTKK software"},"content":{"rendered":"

<\/span><\/p>\r\n

Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u01b0\u1ee3c c\u00e1c Startup t\u00ecm hi\u1ec3u r\u1ea5t k\u1ef9 l\u01b0\u1ee1ng. \u0110i\u1ec1u n\u00e0y v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft, n\u00f3 gi\u00fap b\u1ea1n n\u1eafm b\u1eaft th\u00f4ng tin \u0111\u1ec3 v\u1eadn h\u00e0nh vi\u1ec7c kinh doanh d\u1ec5 d\u00e0ng h\u01a1n. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea1n c\u0169ng c\u1ea7n n\u1eafm b\u1eaft th\u00f4ng tin c\u1ea7n thi\u1ebft v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh khi \u0111i l\u00e0m. B\u00e0i vi\u1ebft sau \u0111\u00e2y Ph\u01b0\u01a1ng Nam s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN.<\/span><\/p>\r\n

Thu\u1ebf TNCN l\u00e0 g\u00ec?<\/span><\/h2>\r\n

\u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ph\u1ea3i tr\u00edch ra t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 \u0111\u00f3ng v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\r\n

\u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng thu\u1ebf TNCN: C\u00e1c c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tuy nhi\u00ean, Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng \u0111\u00e1nh thu\u1ebf v\u00e0o nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp th\u1ea5p v\u1edbi m\u1ee9c l\u01b0\u01a1ng ch\u1ec9 \u0111\u1ee7 nu\u00f4i s\u1ed1ng b\u1ea3n th\u00e2n. T\u1eeb \u0111\u00f3, s\u1ef1 ch\u00eanh l\u1ec7ch c\u00e1c t\u1ea7ng l\u1edbp d\u00e2n c\u01b0 v\u1ec1 m\u1eb7t thu nh\u1eadp s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m b\u1edbt.<\/span><\/p>\r\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN l\u00e0 g\u00ec?<\/span><\/h2>\r\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf TNCN. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh. C\u1ea3 ngo\u00e0i v\u00e0 trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp l\u00e0 \u1edf \u0111\u00e2u.<\/span><\/p>\r\n

V\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e9t v\u00e0o di\u1ec7n kh\u00f4ng c\u01b0 tr\u00fa. Th\u00ec m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf ch\u1ec9 l\u00e0 thu nh\u1eadp ph\u00e1t sinh khi l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp.<\/span><\/p>\r\n

Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/span><\/p>\r\n

Quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/span><\/p>\r\n

Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/span><\/p>\r\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN<\/span><\/p>\r\n

Th\u00f4ng t\u01b0 111\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf TNCN. V\u00e0 th\u00f4ng t\u01b0 92\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf TNCN v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/span><\/p>\r\n

B\u01b0\u1edbc 1: T\u1ea3i v\u1ec1 v\u00e0 c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/p>\r\n

\u2013 T\u1ea3i v\u1ec1 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai v\u00e0 \u0111\u0103ng nh\u1eadp \u0111\u1ec3 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/p>\r\n

\u2013 Cho\u0323n \u201cQuy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 thu nh\u00e2\u0323p ca\u0301 nh\u00e2n\u201d. Cho\u0323n \u201cT\u01a1\u0300 khai 05\/QTT-TNCN\u201d. Cho\u0323n \u201cKy\u0300 ti\u0301nh thu\u00ea\u0301\u201d<\/span><\/p>\r\n

Chu\u0301 y\u0301: Nh\u1eefng t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp kh\u00f4ng t\u1eeb ng\u00e0y 01\/01 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n n\u00ean kh\u00f4ng tro\u0300n n\u0103m. Thi\u0300 click va\u0300o \u00f4: \u201cQuy\u00ea\u0301t toa\u0301n kh\u00f4ng tro\u0300n n\u0103m\u201d va\u0300 b\u1eaft bu\u1ed9c pha\u0309i nh\u00e2\u0323p va\u0300o \u00f4 ly\u0301 do. \u0110\u1ec3 click ch\u1ecdn \u0111\u01b0\u1ee3c v\u00e0o \u0111\u00e2y th\u00ec ph\u1ea3i quay l\u1ea1i B\u01b0\u1edbc ch\u1ecdn \u201cK\u1ef3 t\u00ednh thu\u1ebf\u201d. Ph\u1ea3i ch\u1ecdn t\u1eeb th\u00e1ng m\u1ea5y th\u00ec khi v\u00e0o trong t\u1edd khai m\u1edbi click \u0111\u01b0\u1ee3c v\u00e0o \u0111\u00e2y.<\/span><\/p>\r\n

B\u01b0\u1edbc 2: L\u00e2\u0323p t\u01a1\u0300 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNCN m\u1eabu 05\/QTT-TNCN<\/span><\/p>\r\n

C\u00e1ch t\u1ed1t nh\u1ea5t l\u00e0 nh\u1eadp d\u1eef li\u1ec7u tr\u00ean Excel r\u1ed3i t\u1ea3i l\u00ean HTKK. \u0110\u1ec3 tr\u00e1nh b\u1ecb l\u1ed7i font ch\u1eef v\u00e0 n\u1ebfu c\u00f3 tr\u1ee5c tr\u1eb7c g\u00ec c\u0169ng kh\u00f4ng b\u1ecb m\u1ea5t d\u1eef li\u1ec7u. Chi\u0309 c\u00e2\u0300n nh\u00e2\u0323p \u01a1\u0309 ca\u0301c phu\u0323 lu\u0323c 05-1\/BK-QTT-TNCN, PL 05-2\/BK-QTT-TNCN. Va\u0300 PL 05-3\/BK-QTT-TNCN. Sau \u0111o\u0301 ph\u00e2\u0300n m\u00ea\u0300m se\u0303 t\u01b0\u0323 \u0111\u00f4\u0323ng c\u00e2\u0323p nh\u00e2\u0323t sang \u201cT\u01a1\u0300 khai 05\/QTT-TNCN\u201d.<\/span><\/p>\r\n

Ca\u0301ch l\u00e2\u0323p ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN<\/span><\/p>\r\n

Nh\u1eefng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean th\u00ec k\u00ea khai v\u00e0o ph\u1ee5 l\u1ee5c n\u00e0y:<\/span><\/p>\r\n

\u2013 Chi\u0309 ti\u00eau [07] \u0111\u00ea\u0301n [09]. Nh\u00e2\u0323p theo t\u01b0\u0300ng ca\u0301 nh\u00e2n. Nh\u1eadp MST v\u00e0o ch\u1ec9 ti\u00eau [08] th\u00ec kh\u00f4ng c\u1ea7n nh\u1eadp CMND\/H\u1ed9 chi\u1ebfu v\u00e0o ch\u1ec9 ti\u00eau [09].<\/span><\/p>\r\n

\u2013 N\u00ea\u0301u mu\u00f4\u0301n th\u00eam do\u0300ng thi\u0300 \u00e2\u0301n phi\u0301m \u201cF5\u201d. C\u00f2n n\u00ea\u0301u mu\u00f4\u0301n x\u00f3a do\u0300ng thi\u0300 \u00e2\u0301n phi\u0301m \u201cF6\u201d.<\/span><\/p>\r\n

\u2013 Chi\u0309 ti\u00eau [10] \u2013 Ca\u0301 nh\u00e2n na\u0300o uy\u0309 quy\u00ea\u0300n cho t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay th\u00ec click va\u0300o \u00f4 vu\u00f4ng. Ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n theo m\u1eabu 02\/UQ-QTT-TNCN Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC. Chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4, Kho\u1ea3n 3, \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\r\n

Ph\u00e2\u0300n \u201cThu nh\u00e2\u0323p chi\u0323u thu\u00ea\u0301\u201d:<\/span><\/p>\r\n

\u2013 Chi\u0309 ti\u00eau [11] T\u1ed5ng s\u1ed1. 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. K\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c. Do l\u00e0m vi\u1ec7c t\u1ea1i khu kinh t\u1ebf v\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf 2 l\u1ea7n.<\/span><\/p>\r\n

L\u01b0u \u00fd: C\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1edf ph\u1ee5 l\u1ee5c 05-1\/BK-QTT-TNCN n\u00e0y. Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ho\u1eb7c mi\u1ec5n thu\u1ebf. T\u1ee9c l\u00e0 T\u1ed5ng thu nh\u1eadp bao nhi\u00eau th\u00ec nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau [11] b\u1ea5y nhi\u00eau.<\/span><\/p>\r\n

Ca\u0301ch ti\u0301nh:<\/span><\/p>\r\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf = T\u1ed5ng thu nh\u1eadp \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/p>\r\n

T\u1ed5ng thu nh\u1eadp: L\u00e0 t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. V\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c. C\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u01a1 quan chi tr\u1ea3 \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\r\n

C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh. T\u1ea1i \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span><\/p>\r\n

\u2013 Chi\u0309 ti\u00eau [12] L\u00e0m vi\u1ec7c trong KKT. L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp tr\u1ea3 cho c\u00e1 nh\u00e2n. Do l\u00e0m vi\u1ec7c t\u1ea1i khu kinh t\u1ebf. Kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\r\n

\u2013 Chi\u0309 ti\u00eau [13] Theo hi\u1ec7p \u0111\u1ecbnh. 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.<\/span><\/p>\r\n

K\u1ebft lu\u1eadn:<\/span><\/p>\r\n

V\u1eeba r\u1ed3i Ph\u01b0\u01a1ng Nam v\u1eeba h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap \u00edch \u0111\u01b0\u1ee3c cho b\u1ea1n. N\u1ebfu c\u00f3 th\u1eafc m\u1eafc v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam.vn b\u1ea1n nh\u00e9! Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng t\u01b0 v\u1ea5n t\u1eadn t\u00ecnh, mi\u1ec5n ph\u00ed.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u01b0\u1ee3c c\u00e1c Startup t\u00ecm hi\u1ec3u r\u1ea5t k\u1ef9 l\u01b0\u1ee1ng. \u0110i\u1ec1u n\u00e0y v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft, n\u00f3 gi\u00fap b\u1ea1n n\u1eafm b\u1eaft th\u00f4ng tin \u0111\u1ec3 v\u1eadn h\u00e0nh vi\u1ec7c kinh doanh d\u1ec5 d\u00e0ng h\u01a1n<\/p>\n","protected":false},"author":1,"featured_media":1341,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"acf":[],"yoast_head":"\nFinalization of personal income tax on HTKK software - SAAC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finalization of personal income tax on HTKK software - 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