{"id":1440,"date":"2020-08-27T00:20:50","date_gmt":"2020-08-26T17:20:50","guid":{"rendered":"https:\/\/saac.com.vn\/bang-thanh-toan-tien-luong-mau-chuan-nhat-nam-2020\/"},"modified":"2020-10-07T09:36:16","modified_gmt":"2020-10-07T02:36:16","slug":"bang-thanh-toan-tien-luong-mau-chuan-nhat-nam-2020","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/en\/bang-thanh-toan-tien-luong-mau-chuan-nhat-nam-2020\/","title":{"rendered":"Tax code chapter according to the law of 2020"},"content":{"rendered":"\r\n

M\u00e3 ch\u01b0\u01a1ng n\u1ed9p thu\u1ebf l\u00e0 g\u00ec, c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Sau \u0111\u00e2y bePro.vn s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi M\u00e3 ch\u01b0\u01a1ng, m\u00e3 Ti\u1ec3u m\u1ee5c n\u1ed9p Thu\u1ebf m\u00f4n b\u00e0i, GTGT, TNCN, TNDN,\u2026 H\u00e3y c\u00f9ng Ph\u01b0\u01a1ng Nam t\u00ecm hi\u1ec3u nh\u00e9!<\/p>\r\n

Kh\u00e1i ni\u1ec7m<\/h2>\r\n

Th\u00f4ng t\u01b0 s\u1ed1 324\/2016\/TT-BTC ng\u00e0y 21\/12\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 t\u00e0i ch\u00ednh. M\u00e3 ch\u01b0\u01a1ng l\u00e0 m\u00e3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo c\u1ea5p ch\u00ednh quy\u1ec1n. Ti\u1ec3u m\u1ee5c (M\u00e3 NDKT) l\u00e0 m\u00e3 ti\u1ec3u m\u1ee5c c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed\u2026<\/p>\r\n

Trong \u0111\u00f3, kh\u00e1i ni\u1ec7m m\u00e3 ch\u01b0\u01a1ng thu\u1ebf m\u00f4n b\u00e0i l\u00e0:<\/p>\r\n

Ch\u01b0\u01a1ng d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. D\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ef1c thu\u1ed9c m\u1ed9t c\u1ea5p ch\u00ednh quy\u1ec1n. G\u1ecdi chung l\u00e0 c\u01a1 quan ch\u1ee7 qu\u1ea3n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch ri\u00eang. M\u1ed7i c\u1ea5p ng\u00e2n s\u00e1ch b\u1ed1 tr\u00ed m\u1ed9t Ch\u01b0\u01a1ng \u0111\u1eb7c bi\u1ec7t. \u0110\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch kh\u00f4ng thu\u1ed9c d\u1ef1 to\u00e1n giao cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c. Theo \u0111\u00f3 m\u00e3 ch\u01b0\u01a1ng \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a ba k\u00ed t\u1ef1 v\u00e0 \u0111\u01b0\u1ee3c chia l\u00e0 b\u1ed1n kho\u1ea3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi 4 c\u1ea5p qu\u1ea3n l\u00fd.<\/p>\r\n

Danh s\u00e1ch m\u00e3 s\u1ed1 ch\u01b0\u01a1ng<\/h2>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\u00a0<\/td>\r\nM\u00e3 s\u1ed1 ch\u01b0\u01a1ng thu\u1ed9c c\u1ea5p huy\u1ec7n<\/td>\r\nGi\u00e1 tr\u1ecb t\u1eeb 600 \u0111\u1ebfn 799<\/td>\r\n<\/tr>\r\n
754<\/td>\r\nKinh t\u1ebf h\u1ed7n h\u1ee3p ngo\u00e0i qu\u1ed1c doanh<\/td>\r\n\u00a0<\/td>\r\n<\/tr>\r\n
755<\/td>\r\nKT t\u01b0 nh\u00e2n<\/td>\r\n\u00a0<\/td>\r\n<\/tr>\r\n
756<\/td>\r\nKinh t\u1ebf t\u1eadp th\u1ec3<\/td>\r\n(g\u1ed3m c\u00e1c lo\u1ea1i h\u00ecnh h\u1ee3p t\u00e1c x\u00e3)<\/td>\r\n<\/tr>\r\n
757<\/td>\r\nKT c\u00e1 th\u1ec3<\/td>\r\n\u00a0<\/td>\r\n<\/tr>\r\n
758<\/td>\r\n\r\n

Kinh t\u1ebf h\u1ed7n h\u1ee3p c\u00f3 v\u1ed1n tham gia c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/p>\r\n<\/td>\r\n

\u00a0<\/td>\r\n<\/tr>\r\n
760<\/td>\r\nC\u00e1c quan h\u1ec7 kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch<\/td>\r\n\u00a0<\/td>\r\n<\/tr>\r\n
799<\/td>\r\nC\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/td>\r\n\u00a0<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

Trong \u0111\u00f3:<\/p>\r\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a doanh nghi\u1ec7p b\u1ea1n l\u00e0 lo\u1ea1i h\u00ecnh kinh t\u1ebf h\u1ed7n h\u1ee3p ngo\u00e0i qu\u1ed1c doanh. m\u00e3 ch\u01b0\u01a1ng l\u00e0 754. V\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, b\u1eadc thu\u1ebf m\u00f4n b\u00e0i l\u00e0 b\u1eadc 4 th\u00ec b\u1ea1n s\u1ebd ghi v\u00e0o ti\u1ec3u m\u1ee5c 1804.<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
M\u1ee5c<\/td>\r\n1800<\/td>\r\nThu\u1ebf m\u00f4n b\u00e0i<\/td>\r\n<\/tr>\r\n
\r\n

Ti\u1ec3u m\u1ee5c<\/p>\r\n<\/td>\r\n

1801<\/td>\r\nB\u1eadc 1<\/td>\r\n<\/tr>\r\n
\u00a0<\/td>\r\n1802<\/td>\r\nB\u1eadc 2<\/td>\r\n<\/tr>\r\n
\u00a0<\/td>\r\n1803<\/td>\r\nB\u1eadc 3<\/td>\r\n<\/tr>\r\n
\u00a0<\/td>\r\n1804<\/td>\r\nB\u1eadc 4<\/td>\r\n<\/tr>\r\n
\u00a0<\/td>\r\n1805<\/td>\r\nB\u1eadc 5<\/td>\r\n<\/tr>\r\n
\u00a0<\/td>\r\n1806<\/td>\r\nB\u1eadc 6<\/td>\r\n<\/tr>\r\n
\u00a0<\/td>\r\n1849<\/td>\r\nKh\u00e1c<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n

 <\/p>\r\n

    \r\n
  1. Khi n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/li>\r\n<\/ol>\r\n

    Khi c\u00e1c b\u1ea1n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean gi\u1ea5y N\u1ed9p ti\u1ec1n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 N\u01b0\u1edbc. M\u00e3 ch\u01b0\u01a1ng n\u1ed9p thu\u1ebf TNCN h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb.<\/p>\r\n

     <\/p>\r\n

    C\u00e1ch tra c\u1ee9u m\u00e3 ch\u01b0\u01a1ng v\u1ec1 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i t\u1ea1i Th\u00f4ng t\u01b0 324\/TT-BTC<\/p>\r\n

    Quy \u0111\u1ecbnh M\u00e3 Ch\u01b0\u01a1ng c\u1ee5 th\u1ec3 theo th\u00f4ng t\u01b0 nh\u01b0 sau:<\/p>\r\n

    \u2013 Ch\u01b0\u01a1ng 754 \u00e1p d\u1ee5ng cho c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (TNHH) v\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/p>\r\n

     <\/p>\r\n

    \u2013 M\u1eb7t kh\u00e1c, ch\u01b0\u01a1ng 755 \u00e1p d\u1ee5ng cho Doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/p>\r\n

     <\/p>\r\n

    \u2013 V\u00e0 ch\u01b0\u01a1ng 756 \u00e1p d\u1ee5ng cho H\u1ee3p t\u00e1c x\u00e3.<\/p>\r\n

     <\/p>\r\n

    Sau khi bi\u1ebft ch\u00ednh x\u00e1c m\u00e3 ch\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p m\u00ecnh l\u00e0 bao nhi\u00eau. B\u1ea1n \u0111i\u1ec1n v\u00e0o \u00f4 \u201c M\u00e3 Ch\u01b0\u01a1ng\u201d tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\r\n

     <\/p>\r\n

    C\u00e1ch l\u1ea5y m\u00e3 ch\u01b0\u01a1ng \u0111\u1ec3 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i 2020 t\u1eeb T\u1ed5ng c\u1ee5c thu\u1ebf<\/p>\r\n

    C\u00e1c b\u1ea1n truy c\u1eadp v\u00e0o website tracuunnt.gdt.gov.vn<\/p>\r\n

    \u0110i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a Doanh nghi\u1ec7p \u0111\u1ec3 ki\u1ec3m tra.<\/p>\r\n

    B\u1ea1n \u0111i\u1ec1n click v\u00e0o th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Sau \u0111\u00f3 \u0111i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Nh\u1eadp ch\u00ednh x\u00e1c m\u00e3 x\u00e1c th\u1ef1c. Cu\u1ed1i c\u00f9ng l\u00e0 ch\u1ecdn \u201cTra c\u1ee9u\u201d.<\/p>\r\n

     <\/p>\r\n

    Ki\u1ec3m tra m\u00e3 ch\u01b0\u01a1ng c\u1ee7a DN.<\/p>\r\n

    Sau khi click v\u00e0o \u00f4 tra c\u1ee9u. B\u1ea1n c\u00f3 th\u1ec3 tra \u0111\u01b0\u1ee3c th\u00f4ng tin doanh nghi\u1ec7p. Trong \u0111\u00f3 c\u00f3 m\u1ee5c ch\u01b0\u01a1ng \u2013 kho\u1ea3n.<\/p>\r\n

     <\/p>\r\n

    Kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1ch tra c\u1ee9u m\u00e3 ch\u01b0\u01a1ng n\u1ed9p thu\u1ebf 2020<\/p>\r\n

    Kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1ch tra c\u1ee9u m\u00e3 ch\u01b0\u01a1ng 2020<\/p>\r\n

     <\/p>\r\n

    C\u00e1c m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf m\u00e0 b\u1ea1n n\u00ean bi\u1ebft<\/p>\r\n

    Ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/p>\r\n

    L\u0129nh v\u1ef1c thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u01b0\u1edbc. Bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed l\u00e0 1701. \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 1702. V\u00e0 m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p ti\u1ec1n ch\u1eadm thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 4931.\u00a0<\/p>\r\n

     <\/p>\r\n

    M\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/p>\r\n

    \u0110\u00f3 l\u00e0 m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 trong l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed l\u00e0 1052. C\u00f2n \u0111\u1ed1i v\u1edbi m\u1ee5c n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 4918.<\/p>\r\n

     <\/p>\r\n

    Tr\u01b0\u1eddng h\u1ee3p m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/p>\r\n

    \u0110\u1ed1i v\u1edbi m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 1757. V\u00e0 m\u1ee5c ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t l\u00e0 4934.<\/p>\r\n

     <\/p>\r\n

    Ti\u1ec3u m\u1ee5c n\u1ed9p ti\u1ec1n vi ph\u1ea1m h\u00e0nh ch\u00ednh \u2013 tr\u1eeb thu\u1ebf TNCN<\/p>\r\n

    V\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh (tr\u1eeb thu\u1ebf TNCN) th\u00ec m\u00e3 l\u00e0 4254. M\u00e3 ti\u1ec3u m\u1ee5c ti\u1ec1n ch\u1eadm n\u1ed9p c\u1ee7a vi ph\u1ea1m h\u00e0nh ch\u00ednh (tr\u1eeb thu\u1ebf TNCN) l\u00e0 4272.<\/p>\r\n

     <\/p>\r\n

    \u0110\u1ed1i v\u1edbi m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\r\n

    C\u00e1c m\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 1001. V\u00e0 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n) l\u00e0 1005. M\u00e3 ti\u1ec3u m\u1ee5c n\u1ed9p thu\u1ebf TNCN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 1015. V\u00e0 m\u00e3 ti\u1ec3u m\u1ee5c ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 4917. Cu\u1ed1i c\u00f9ng l\u00e0 m\u00e3 ti\u1ec3u m\u1ee5c ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 4268.<\/p>\r\n

     <\/p>\r\n

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

    V\u1eeba r\u1ed3i l\u00e0 nh\u1eefng chia s\u1ebb v\u1ec1 c\u00e1c m\u00e3 ch\u01b0\u01a1ng, m\u00e3 ti\u1ec3u m\u1ee5c v\u1ec1 kh\u00e1i ni\u1ec7m c\u0169ng nh\u01b0 c\u00e1ch t\u00ecm ki\u1ebfm. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap \u00edch cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n tra c\u1ee9u v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang. N\u1ebfu b\u1ea1n c\u00f3 th\u1eafc m\u1eafc v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan, vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn c\u00f4ng ty k\u1ebf to\u00e1n Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1eadn t\u00ecnh, mi\u1ec5n ph\u00ed nh\u00e9!<\/p>","protected":false},"excerpt":{"rendered":"

    M\u00e3 ch\u01b0\u01a1ng n\u1ed9p thu\u1ebf l\u00e0 g\u00ec, c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? Sau \u0111\u00e2y bePro.vn s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi M\u00e3 ch\u01b0\u01a1ng, m\u00e3 Ti\u1ec3u m\u1ee5c n\u1ed9p Thu\u1ebf m\u00f4n b\u00e0i, GTGT, TNCN, TNDN,\u2026 H\u00e3y c\u00f9ng Ph\u01b0\u01a1ng Nam t\u00ecm hi\u1ec3u nh\u00e9! Kh\u00e1i ni\u1ec7m Th\u00f4ng t\u01b0 s\u1ed1 324\/2016\/TT-BTC ng\u00e0y 21\/12\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 t\u00e0i ch\u00ednh. M\u00e3 […]<\/p>\n","protected":false},"author":1,"featured_media":1154,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"acf":[],"yoast_head":"\nTax code chapter according to the law of 2020 - 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\/bang-thanh-toan-tien-luong-mau-chuan-nhat-nam-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax code chapter according to the law of 2020 - SAAC\" \/>\n<meta property=\"og:description\" content=\"M\u00e3 ch\u01b0\u01a1ng n\u1ed9p thu\u1ebf l\u00e0 g\u00ec, c\u00f3 nh\u1eefng quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? 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