{"id":224963,"date":"2019-06-10T10:30:01","date_gmt":"2019-06-10T03:30:01","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=224963"},"modified":"2025-03-03T14:15:27","modified_gmt":"2025-03-03T07:15:27","slug":"ky-tinh-thue","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ky-tinh-thue\/","title":{"rendered":"K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i c\u00f4ng d\u00e2n. Trong qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n th\u01b0\u1eddng nghe \u0111\u1ebfn kh\u00e1i ni\u1ec7m k\u1ef3 t\u00ednh thu\u1ebf. V\u1eady k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf cho thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n ra sao? H\u00e3y c\u00f9ng GTAX kh\u00e1m ph\u00e1 trong b\u00e0i vi\u1ebft h\u00f4m nay.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/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:\/\/gtax.vn\/english\/ky-tinh-thue\/#Ky_tinh_thue_thu_nhap_ca_nhan\" >K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ky-tinh-thue\/#Doi_voi_ca_nhan_cu_tru\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ky-tinh-thue\/#Doi_voi_ca_nhan_khong_cu_tru\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_thu_nhap_ca_nhan\"><\/span>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp<\/strong><strong>\u00a0c\u00e1 nh\u00e2n\u00a0<\/strong>l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<figure id=\"attachment_231887\" aria-describedby=\"caption-attachment-231887\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231887\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ky-tinh-thue-thu-nhap-ca-nhan.jpg\" alt=\"K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"370\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ky-tinh-thue-thu-nhap-ca-nhan.jpg 597w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ky-tinh-thue-thu-nhap-ca-nhan-300x185.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231887\" class=\"wp-caption-text\"><em>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp\u00a0c\u00e1 nh\u00e2n\u00a0l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_cu_tru\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch (1\/1 \u2013 31\/12).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam. T\u1eeb n\u0103m th\u1ee9 hai, k\u1ef3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u00d4ng B l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1ebfn Vi\u1ec7t Nam t\u1eeb ng\u00e0y 20\/4\/2014.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; T\u1eeb ng\u00e0y 20\/4\/2014 \u0111\u1ebfn ng\u00e0y 31\/12\/2014, \u00f4ng B c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 130 ng\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; T\u1eeb ng\u00e0y 1\/1\/2015 \u0111\u1ebfm ng\u00e0y 19\/4\/2015 \u00f4ng B c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 65 ng\u00e0y.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Do \u0111\u00f3, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a \u00f4ng B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 20\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 19\/4\/2015.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>K\u1ef3 t\u00ednh thu\u1ebf th\u1ee9 hai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2015.<\/i><\/span><\/p><\/blockquote>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo n\u0103m.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/span><\/p>\n<p><em>Xem th\u00eam: <strong>c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/em><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft <strong>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u1ed7i c\u00f4ng d\u00e2n. Trong qu\u00e1 tr\u00ecnh n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi d\u00e2n th\u01b0\u1eddng nghe \u0111\u1ebfn kh\u00e1i ni\u1ec7m k\u1ef3 t\u00ednh thu\u1ebf. V\u1eady k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 g\u00ec? C\u00e1ch x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf cho thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n ra sao? H\u00e3y c\u00f9ng GTAX [&#8230;]\n","protected":false},"author":1,"featured_media":231887,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-224963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224963"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=224963"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224963\/revisions"}],"predecessor-version":[{"id":236093,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224963\/revisions\/236093"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231887"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=224963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=224963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=224963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}