{"id":6050,"date":"2021-11-12T17:17:45","date_gmt":"2022-06-16T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/cac-truong-hop-khong-phai-quyet-toan-thue-thu-nhap-ca-nhan-nam-2020\/"},"modified":"2021-11-12T17:17:45","modified_gmt":"2022-06-16T10:17:45","slug":"cac-truong-hop-khong-phai-quyet-toan-thue-thu-nhap-ca-nhan-nam-2020","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/cac-truong-hop-khong-phai-quyet-toan-thue-thu-nhap-ca-nhan-nam-2020\/","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2020"},"content":{"rendered":"
\n

**\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi C\u01a1 quan Thu\u1ebf<\/em><\/strong><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>\n

1. C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a t\u1eebng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/p>\n

– C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2019 tr\u1edf v\u1ec1 tr\u01b0\u1edbc \u0111\u00e3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/a>\u00a0(ng\u00e0y 5-12-2020) th\u00ec kh\u00f4ng x\u1eed l\u00fd h\u1ed3i t\u1ed1.<\/p>\n

2. C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo.<\/p>\n

3. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y;<\/p>\n

4. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/p>\n

**\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/strong><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n

Ngu\u1ed3n tin: Ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/strong><\/em><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

**\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi C\u01a1 quan Thu\u1ebf C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: 1. C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p th\u00eam sau quy\u1ebft to\u00e1n c\u1ee7a […]<\/p>","protected":false},"author":1,"featured_media":3021,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-6050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/6050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=6050"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/6050\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=6050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=6050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}