{"id":7656,"date":"2026-03-03T21:42:57","date_gmt":"2026-03-04T04:42:57","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7656"},"modified":"2026-03-06T02:48:05","modified_gmt":"2026-03-06T09:48:05","slug":"huong-dan-lap-to-khai-khau-tru-thue-tncn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/","title":{"rendered":"\u6700\u65b0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u8aac\u660e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306f\u3001\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u306b\u3068\u3063\u3066\u5fc5\u9808\u306e\u7fa9\u52d9\u3067\u3059\u30022026\u5e74\u306b\u306f\u3001\u5bb6\u65cf\u624b\u5f53\u63a7\u9664\u3068\u7d2f\u9032\u7a0e\u7387\u306b\u5927\u304d\u306a\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u306f\u6cd5\u7684\u30df\u30b9\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u624b\u7d9a\u304d\u3092\u719f\u77e5\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\uff08\u69d8\u5f0f05\/KK-TNCN\uff09\u3092\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u3092\u6bb5\u968e\u7684\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/docs.google.com\/document\/d\/1LsCJFFO1hstoNfYnlgVUazmaBB6rg5ac\/edit?usp=sharing&#038;ouid=115715212046503391945&#038;rtpof=true&#038;sd=true\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Tai_sao_can_lap_to_khai_khau_tru_thue_TNCN_dung_han\" >\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u306a\u305c\u91cd\u8981\u306a\u306e\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Doi_tuong_nao_phai_lap_to_khai_khau_tru_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u500b\u4eba\u3067\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Mau_so_05KK-TNCN_to_khai_thue_thu_nhap_ca_nhan\" >\u69d8\u5f0f\u756a\u53f705\/KK-TNCN \u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Huong_dan_lap_to_khai_khau_tru_thue_TNCN_Mau_05KK-TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\uff08\u69d8\u5f0f05\/KK-TNCN\uff09\u306e\u8a18\u5165\u65b9\u6cd5<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Phan_thong_tin_chung\" >\u4e00\u822c\u60c5\u5831<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Phan_ke_khai_cac_chi_tieu_trong_bang\" >\u8868\u5185\u306e\u6307\u6a19\u3092\u30ea\u30b9\u30c8\u3059\u308b\u30bb\u30af\u30b7\u30e7\u30f3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_to_khai_va_tien_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306e\u671f\u9650\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_to_khai_khau_tru_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thoi_han_nop_tien_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Giai_dap_thac_mac_ve_lap_to_khai_khau_tru_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Khong_phat_sinh_khau_tru_thue_TNCN_co_phai_nop_to_khai_khong\" >\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/#Muc_phat_cham_nop_to_khai_nam_2026_la_bao_nhieu\" >2026\u5e74\u306b\u7d0d\u7a0e\u7533\u544a\u3092\u9045\u308c\u3066\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_sao_can_lap_to_khai_khau_tru_thue_TNCN_dung_han\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u306a\u305c\u91cd\u8981\u306a\u306e\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7660\" aria-describedby=\"caption-attachment-7660\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7660\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-viec-lap-to-khai-khau-tru-thue-TNCN-dung-han-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7660\" class=\"wp-caption-text\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u306f\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u305f\u3081\u3060\u3051\u3067\u306a\u304f\u3001\u4f01\u696d\u304c\u7d66\u4e0e\u95a2\u9023\u8cbb\u7528\u3092\u900f\u660e\u306b\u958b\u793a\u3057\u3001\u5f93\u696d\u54e1\u306e\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u898f\u5236\u306b\u3088\u308b\u3068\u2026 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a780\/2021\/TT-BTC<\/a>\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u7a0e\u91d1\u306e\u63a7\u9664\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u652f\u6255\u5074\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u4e00\u5b9a\u306e\u7279\u5225\u306a\u5834\u5408\u3092\u9664\u304f\uff09\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u65b0\u3057\u3044\u30a2\u30c3\u30d7\u30c7\u30fc\u30c82026:<\/b><span style=\"font-weight: 400;\"> 2026\u5e741\u67081\u65e5\u3088\u308a\u3001\u500b\u4eba\u63a7\u9664\u984d\u306f\u6708\u984d1,550\u4e07\u30c9\u30f3\u3001\u6276\u990a\u63a7\u9664\u984d\u306f\u6708\u984d620\u4e07\u30c9\u30f3\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u91d1\u984d\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_nao_phai_lap_to_khai_khau_tru_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u500b\u4eba\u3067\u3059\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u500b\u4eba\u306e\u8a73\u7d30:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba: \u672c\u793e\u4ee5\u5916\u306e\u7701\u306b\u3042\u308b\u5b50\u4f1a\u793e\u3001\u652f\u5e97\u3001\u4e8b\u696d\u6240\u3092\u542b\u3080\u3001\u6240\u5f97\u3092\u652f\u6255\u3046\u3059\u3079\u3066\u306e\u4f01\u696d\u304a\u3088\u3073\u7d44\u7e54\u306f\u3001\u7a0e\u91d1\u3092\u63a7\u9664\u3059\u308b\u5834\u5408\u306f\u3001\u30d5\u30a9\u30fc\u30e0 05\/KK-TNCN (\u6708\u6b21\/\u56db\u534a\u671f) \u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u8005\u304c\u4eee\u6255\u6240\u5f97\u7a0e\u3092\u63a7\u9664\uff1a\u96c7\u7528\u5951\u7d04\u306b\u542b\u307e\u308c\u306a\u3044\u6240\u5f97\u307e\u305f\u306f\u96c7\u7528\u5951\u7d04\u671f\u9593\u304c3\u304b\u6708\u672a\u6e80\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7570\u306a\u308b\u5dde\u306b\u652f\u5e97\u3092\u6301\u3064\u4f01\u696d\u306e\u5834\u5408: \u672c\u793e\u304c\u4ed6\u306e\u5dde\u306b\u3042\u308b\u652f\u5e97\/\u5b50\u4f1a\u793e\u306b\u4ee3\u308f\u3063\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u672c\u793e\u306f\u7d66\u4e0e\u3092\u63a7\u9664\u3057\u3066\u7533\u544a\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u306f\u3001\u8cc7\u672c\u6295\u8cc7\u3001\u8a3c\u5238\u8b72\u6e21\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u6599\u3001\u5b9d\u304f\u3058\u306e\u5f53\u9078\u91d1\u306a\u3069\u3001\u4ed6\u306e\u53ce\u5165\u6e90\u304b\u3089\u53ce\u5165\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mau_so_05KK-TNCN_to_khai_thue_thu_nhap_ca_nhan\"><\/span><b>\u69d8\u5f0f\u756a\u53f705\/KK-TNCN \u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f05\/KK-TNCN\u306f\u3001\u901a\u905480\/2021\/TT-BTC\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u304a\u3088\u3073\u8cc3\u91d1\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u304c\u4f7f\u7528\u3057\u307e\u3059\u3002\u3053\u306e\u69d8\u5f0f\u306f\u3001\u7533\u544a\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u4f5c\u6210\u3055\u308c\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3068\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7657 aligncenter\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1.jpg\" alt=\"m\u1eabu 05\/KK-TNCN\" width=\"493\" height=\"700\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1.jpg 493w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1-211x300.jpg 211w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk1-8x12.jpg 8w\" sizes=\"auto, (max-width: 493px) 100vw, 493px\" \/><\/p>\n<figure id=\"attachment_7658\" aria-describedby=\"caption-attachment-7658\" style=\"width: 492px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7658\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2.jpg\" alt=\"M\u1eabu 05\/KK-TNCN\" width=\"492\" height=\"586\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2.jpg 492w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2-252x300.jpg 252w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/mau-05-kk2-10x12.jpg 10w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><figcaption id=\"caption-attachment-7658\" class=\"wp-caption-text\">\u30d5\u30a9\u30fc\u30e005\/KK-TNCN<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_lap_to_khai_khau_tru_thue_TNCN_Mau_05KK-TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\uff08\u69d8\u5f0f05\/KK-TNCN\uff09\u306e\u8a18\u5165\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u6b63\u78ba\u304b\u3064\u7c21\u4fbf\u306b\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u69d8\u5f0f05\/KK-TNCN\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u5185\u5bb9\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u652f\u6255\u3044\u304a\u3088\u3073\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u7533\u544a\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3063\u3066\u3044\u308b\u7d44\u7e54\u3001\u4f01\u696d\u3001\u307e\u305f\u306f\u500b\u4eba\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3092\u53c2\u8003\u306b\u3059\u308c\u3070\u3001\u7533\u544a\u66f8\u304c\u9069\u5207\u306a\u5f62\u5f0f\u3067\u6b63\u3057\u304f\u8a18\u5165\u3055\u308c\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3001\u624b\u7d9a\u304d\u4e2d\u306e\u30a8\u30e9\u30fc\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_thong_tin_chung\"><\/span><b>\u4e00\u822c\u60c5\u5831<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306f\u8ab2\u7a0e\u671f\u9593\u304a\u3088\u3073\u6240\u5f97\u652f\u6255\u4e3b\u4f53\u306b\u95a2\u3059\u308b\u57fa\u672c\u60c5\u5831\u3092\u3059\u3079\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u7533\u544a\u8005\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u767a\u751f\u6642\u671f\u3001\u7533\u544a\u72b6\u6cc1\uff08\u521d\u56de\u7533\u544a\u304b\u8ffd\u52a0\u7533\u544a\u304b\uff09\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6cd5\u4ee4\u6587\u66f8\u3084\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3068\u6b63\u78ba\u306b\u7167\u5408\u3057\u3001\u8aa4\u308a\u304c\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[01] <\/span><b>\u8ab2\u7a0e\u671f\u9593:<\/b><span style=\"font-weight: 400;\"> \u7d0d\u7a0e\u7fa9\u52d9\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u7533\u544a\u671f\u9593\uff08\u6708\u6b21\u3001\u5e74\u6b21\u3001\u307e\u305f\u306f\u56db\u534a\u671f\/\u5e74\u6b21\uff09\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6708\u6b21\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u56db\u534a\u671f\u300d\u306e\u9805\u76ee\u3092\u6d88\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u9006\u306b\u56db\u534a\u671f\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u300c\u6708\u6b21\u300d\u306e\u9805\u76ee\u3092\u6d88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[02] <\/span><b>\u521d\u3081\u3066:<\/b><span style=\"font-weight: 400;\"> \u5f53\u8a72\u7d0d\u7a0e\u671f\u9593\u306b\u521d\u3081\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u300cX\u300d\u306e\u4ed8\u3044\u305f\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[03] <\/span><b>\u88dc\u8db3\u756a\u53f7:<\/b><span style=\"font-weight: 400;\"> \u521d\u56de\u7533\u544a\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u5b9f\u969b\u306e\u8abf\u6574\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u8ffd\u52a0\u7533\u544a\u306e\u901a\u3057\u756a\u53f7\uff08\u4f8b\uff1a1\u56de\u76ee\u30012\u56de\u76ee\u306a\u3069\uff09\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[04] <\/span><b>\u7d0d\u7a0e\u8005\u6c0f\u540d:<\/b><span style=\"font-weight: 400;\"> \u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u3001\u8a2d\u7acb\u6c7a\u5b9a\u66f8\u3001\u307e\u305f\u306f\u7a0e\u52d9\u767b\u9332\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306b\u3001\u53ce\u5165\u3092\u652f\u6255\u3046\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306e\u30d5\u30eb\u30cd\u30fc\u30e0\u3092\u6b63\u78ba\u306b\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[05] <\/span><b>\u7d0d\u7a0e\u8005\u756a\u53f7:<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u884c\u3057\u305f\u7d0d\u7a0e\u767b\u9332\u8a3c\u660e\u66f8\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u901a\u77e5\u66f8\u3001\u307e\u305f\u306f\u7d0d\u7a0e\u8005\u756a\u53f7\u30ab\u30fc\u30c9\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3001\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306e\u6b63\u3057\u3044\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[06], [07], [08] <\/span><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> \u7d44\u7e54\u306e\u5834\u5408\u306f\u767b\u8a18\u4f4f\u6240\u3092\u3001\u500b\u4eba\u306e\u5834\u5408\u306f\u7a0e\u52d9\u5f53\u5c40\u306b\u767b\u9332\u3055\u308c\u305f\u8eab\u5206\u8a3c\u660e\u66f8\uff0f\u4f4f\u6c11\u767b\u9332\u8a3c\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u73fe\u4f4f\u6240\u3092\u3054\u8a18\u5165\u304f\u3060\u3055\u3044\u3002\u3053\u308c\u3089\u306e\u60c5\u5831\u306f\u3001\u3059\u3079\u3066\u306e\u6cd5\u7684\u6587\u66f8\u3068\u4e00\u81f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[09], [10], [11] <\/span><b>\u96fb\u8a71\u3001\u30d5\u30a1\u30c3\u30af\u30b9\u3001\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u5f53\u5c40\u304c\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u9023\u7d61\u3092\u53d6\u308a\u3084\u3059\u3044\u3088\u3046\u3001\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306e\u9023\u7d61\u5148\u60c5\u5831\u3092\u3059\u3079\u3066\u3054\u8a18\u5165\u304f\u3060\u3055\u3044\u3002FAX\u307e\u305f\u306f\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u3053\u306e\u6b04\u306f\u7a7a\u767d\u306e\u307e\u307e\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[12] <\/span><b>\u7a0e\u52d9\u4ee3\u7406\u4eba\u306e\u6c0f\u540d\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09:<\/b><span style=\"font-weight: 400;\"> \u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u59d4\u4efb\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u767b\u9332\u8a3c\u660e\u66f8\u307e\u305f\u306f\u8a2d\u7acb\u6c7a\u5b9a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306b\u4ee3\u7406\u4eba\u306e\u6c0f\u540d\u3092\u660e\u8a18\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[13] <\/span><b>\u7d0d\u7a0e\u8005\u756a\u53f7:<\/b><span style=\"font-weight: 400;\"> \u7a0e\u52d9\u5f53\u5c40\u304c\u767a\u884c\u3057\u305f\u7d0d\u7a0e\u8005\u767b\u9332\u8a3c\u660e\u66f8\u307e\u305f\u306f\u7d0d\u7a0e\u8005\u756a\u53f7\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[14] <\/span><b>\u7a0e\u52d9\u4ee3\u7406\u5951\u7d04\uff1a<\/b><span style=\"font-weight: 400;\"> \u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\uff0f\u500b\u4eba\u3068\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306e\u9593\u306e\u5951\u7d04\u756a\u53f7\u3068\u7f72\u540d\u65e5\u3092\u8a18\u9332\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u5951\u7d04\u306f\u7533\u544a\u6642\u70b9\u3067\u6709\u52b9\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[15] <\/span><b>\u672c\u793e\u3068\u306f\u7570\u306a\u308b\u7701\u306b\u5b50\u4f1a\u793e\u4f1a\u8a08\u90e8\u9580\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308b\u7a0e\u91d1\u306e\u914d\u8ce6:<\/b><span style=\"font-weight: 400;\"> \u4ed6\u306e\u7701\/\u5e02\u306e\u5b50\u4f1a\u793e\u306b\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5272\u308a\u5f53\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8a72\u5f53\u3059\u308b\u30dc\u30c3\u30af\u30b9\u306b\u300cX\u300d\u3092\u30de\u30fc\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_ke_khai_cac_chi_tieu_trong_bang\"><\/span><b>\u8868\u5185\u306e\u6307\u6a19\u3092\u30ea\u30b9\u30c8\u3059\u308b\u30bb\u30af\u30b7\u30e7\u30f3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u3067\u306f\u3001\u6240\u5f97\u652f\u6255\u4e3b\u4f53\u306f\u3001\u5831\u544a\u671f\u9593\u4e2d\u306e\u5f93\u696d\u54e1\u3001\u8ab2\u7a0e\u6240\u5f97\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u95a2\u3059\u308b\u5b8c\u5168\u306a\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6307\u6a19\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6b63\u78ba\u304b\u3064\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u30b0\u30eb\u30fc\u30d7\uff08\u5c45\u4f4f\u8005\u304a\u3088\u3073\u975e\u5c45\u4f4f\u8005\uff09\u3054\u3068\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[16] <\/span><b>\u5f93\u696d\u54e1\u7dcf\u6570:<\/b><span style=\"font-weight: 400;\"> \u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u3001\u7a0e\u984d\u63a7\u9664\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u56e3\u4f53\u307e\u305f\u306f\u500b\u4eba\u304b\u3089\u6240\u5f97\u3092\u5f97\u305f\u500b\u4eba\u306e\u5408\u8a08\u6570\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[17] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u306b\u5c45\u4f4f\u3057\u3001\u96c7\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u500b\u4eba\uff1a<\/b><span style=\"font-weight: 400;\"> \u5831\u544a\u671f\u9593\u4e2d\u306b3\u304b\u6708\u4ee5\u4e0a\u306e\u96c7\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u96c7\u7528\u4e3b\u304b\u3089\u53ce\u5165\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5c45\u4f4f\u8005\u306e\u7dcf\u6570\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[18] <\/span><b>\u7a0e\u91d1\u304c\u63a7\u9664\u3055\u308c\u305f\u500b\u4eba\u306e\u7dcf\u6570:<\/b><span style=\"font-weight: 400;\"> \u6307\u6a19[19]\u3068[20]\u306e\u5408\u8a08\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[19] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u306e\u500b\u4eba:<\/b><span style=\"font-weight: 400;\"> \u5f53\u8a72\u671f\u9593\u4e2d\u306b\u7d66\u4e0e\u6240\u5f97\u7b49\u306e\u6240\u5f97\u306e\u652f\u6255\u3092\u884c\u3063\u305f\u56e3\u4f53\u53c8\u306f\u500b\u4eba\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u5c45\u4f4f\u8005\u306e\u6570\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[20] <\/span><b>\u975e\u5c45\u4f4f\u8005:<\/b><span style=\"font-weight: 400;\"> \u7d0d\u7a0e\u7533\u544a\u671f\u9593\u4e2d\u306b\u7d66\u4e0e\u6240\u5f97\u7b49\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u975e\u5c45\u4f4f\u8005\u306e\u6570\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[21] <\/span><b>\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u5408\u8a08:<\/b><span style=\"font-weight: 400;\"> \u6307\u6a19[22]\u3068[23]\u306e\u5408\u8a08\u306b\u3088\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[22] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u306e\u500b\u4eba:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u671f\u9593\u4e2d\u306b\u6cd5\u4eba\u304c\u5c45\u4f4f\u8005\u500b\u4eba\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u304a\u3088\u3073\u540c\u69d8\u306e\u652f\u6255\u3044\u304b\u3089\u751f\u3058\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u5408\u8a08\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23] <\/span><b>\u975e\u5c45\u4f4f\u8005:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u5831\u544a\u671f\u9593\u4e2d\u306b\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u304a\u3088\u3073\u8cc3\u91d1\u76f8\u5f53\u984d\u304b\u3089\u306e\u5408\u8a08\u8ab2\u7a0e\u6240\u5f97\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[24] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u306b\u8a2d\u7acb\u3055\u308c\u3066\u3044\u306a\u3044\u4fdd\u967a\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u751f\u547d\u4fdd\u967a\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u4efb\u610f\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u304b\u3089\u306e\u5408\u8a08\u8ab2\u7a0e\u6240\u5f97\uff1a<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306e\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u751f\u547d\u4fdd\u967a\u6599\u304a\u3088\u3073\u5916\u56fd\u306e\u4fdd\u967a\u4f1a\u793e\uff08\u30d9\u30c8\u30ca\u30e0\u306b\u8a2d\u7acb\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u304c\u63d0\u4f9b\u3059\u308b\u7a4d\u7acb\u91d1\u4ed8\u304d\u306e\u305d\u306e\u4ed6\u306e\u4efb\u610f\u4fdd\u967a\u306e\u5408\u8a08\u984d\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[25] <\/span><b>\u77f3\u6cb9\u30fb\u30ac\u30b9\u5951\u7d04\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u514d\u9664\u3055\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u77f3\u6cb9\u304a\u3088\u3073\u30ac\u30b9\u5951\u7d04\u306e\u7279\u5b9a\u306e\u6761\u9805\u306b\u5f93\u3063\u3066\u514d\u9664\u3055\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u90e8\u5206\uff08\u3042\u308b\u5834\u5408\uff09\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[26] <\/span><b>\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u5408\u8a08:<\/b><span style=\"font-weight: 400;\"> \u6307\u6a19[27]+[28]\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[27] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u306e\u500b\u4eba:<\/b><span style=\"font-weight: 400;\"> \u5f53\u8a72\u671f\u9593\u4e2d\u306b\u6cd5\u4ee4\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5c45\u4f4f\u8005\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u305f\u8ab2\u7a0e\u6240\u5f97\u306e\u5408\u8a08\u984d\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[28] <\/span><b>\u975e\u5c45\u4f4f\u8005:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u5831\u544a\u671f\u9593\u4e2d\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u975e\u5c45\u4f4f\u8005\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u5408\u8a08\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[29] <\/span><b>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d:<\/b><span style=\"font-weight: 400;\"> \u6307\u6a19[30]\u3068[31]\u306e\u5408\u8a08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[30] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u306e\u500b\u4eba:<\/b><span style=\"font-weight: 400;\"> \u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u3084\u500b\u4eba\u304c\u3001\u305d\u306e\u671f\u9593\u4e2d\u306b\u5c45\u4f4f\u3059\u308b\u500b\u4eba\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u984d\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[31] <\/span><b>\u975e\u5c45\u4f4f\u8005:<\/b><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u3001\u671f\u9593\u4e2d\u306b\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u308f\u308c\u305f\u6240\u5f97\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u984d\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[32] <\/span><b>\u30d9\u30c8\u30ca\u30e0\u306b\u8a2d\u7acb\u3055\u308c\u3066\u3044\u306a\u3044\u4fdd\u967a\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u751f\u547d\u4fdd\u967a\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u4efb\u610f\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\uff1a<\/b><span style=\"font-weight: 400;\"> \u5916\u56fd\u306e\u4fdd\u967a\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3059\u308b\u7a4d\u7acb\u91d1\u4ed8\u304d\u306e\u751f\u547d\u4fdd\u967a\u6599\u7b49\u306e\u4efb\u610f\u4fdd\u967a\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3067\u3059\u3002\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6307\u6a19[32]\u306f\u6b21\u306e\u5f0f\u3067\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>[32] = [24] \u00d7 10%<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a<\/b><span style=\"font-weight: 400;\"> \u500b\u4eba\u6240\u5f97\u7a0e\u304c1\u304b\u6708\u4ee5\u4e0a\u63a7\u9664\u3055\u308c\u3066\u3044\u308b\u500b\u4eba\u306e\u5834\u5408\u3001\u6307\u6a1926\u300127\u300128\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u6e96[27] \u5c45\u4f4f\u8005: \u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c0\u3092\u8d85\u3048\u308b\u52b4\u50cd\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\uff08TNCT\uff09\u304c1\u3064\u4ee5\u4e0a\u3042\u308a\u3001\u304b\u3064:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5951\u7d04\u306e\u7a2e\u985e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72b6\u614b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\u304b\u6708\u4ee5\u4e0a\u306e\u96c7\u7528\u5951\u7d04<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u8005<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96c7\u7528\u5951\u7d04\u671f\u9593\u304c3\u30f6\u6708\u672a\u6e80\u3001\u307e\u305f\u306f\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u5728\u4f4f\u8005<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u6e96[28] \u975e\u5c45\u4f4f\u8005\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c0\u3092\u8d85\u3048\u308b\u52b4\u50cd\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u3001\u5951\u7d04\u306e\u7a2e\u985e\uff1a\u975e\u5c45\u4f4f\u8005\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[26]\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7dcf\u984d\u306f\u30012\u3064\u306e\u6307\u6a19[27]\u3068[28]\u306e\u5408\u8a08\u306b\u7b49\u3057\u3044\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_va_tien_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306e\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7661\" aria-describedby=\"caption-attachment-7661\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7661\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 ti\u1ec1n thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Thoi-han-nop-to-khai-va-tien-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7661\" class=\"wp-caption-text\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u306e\u671f\u9650\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304a\u3088\u3073\u7d0d\u7a0e\u671f\u9650\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_khau_tru_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2019\u5e746\u670813\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u7a0e\u52d9\u884c\u653f\u6cd5\u7b2c38\/2019\/QH14\u53f7\u7b2c44\u6761\u306b\u57fa\u3065\u304d\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6b21\u7533\u544a\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u6708\u306e\u7fcc\u670820\u65e5\u307e\u3067\uff08\u4f8b\uff1a2026\u5e742\u6708\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u306f2026\u5e743\u670820\u65e5\u307e\u3067\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u3054\u3068\u306e\u7d0d\u7a0e\u7533\u544a\uff1a\u56db\u534a\u671f\u3054\u3068\u306e\u7d0d\u7a0e\u7533\u544a\u304a\u3088\u3073\u7d0d\u4ed8\u306e\u671f\u9650\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u56db\u534a\u671f\u306e\u7fcc\u56db\u534a\u671f\u306e\u6700\u521d\u306e\u6708\u306e\u672b\u65e5\u3067\u3059\u3002\uff08\u7533\u544a\u65e5\u304c\u795d\u65e5\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u55b6\u696d\u65e5\u306b\u7533\u544a\u304c\u884c\u308f\u308c\u307e\u3059\u3002\uff09<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u6700\u7d42\u65e5\u307e\u3067\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ffd\u52a0\u7d0d\u7a0e\u7533\u544a\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u671f\u9650\u306f\u8aa4\u308a\u304c\u3042\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u540c\u3058\u3067\u3059\u3002\uff08\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14\u7b2c55\u6761\u7b2c1\u9805\u306b\u3088\u308b\u3002\uff09<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u6ce8\u8a18\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u88dc\u8db3\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306f\u3001\u8aa4\u308a\u304c\u767a\u751f\u3057\u305f\u6708\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u3001\u30d5\u30a9\u30fc\u30e0 05\/KK-TNCN \u3092\u4f7f\u7528\u3057\u3066\u8ffd\u52a0\u306e\u88dc\u8db3\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u3084\u8cc3\u91d1\u304b\u3089\u53ce\u5165\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u7d44\u7e54\u307e\u305f\u306f\u500b\u4eba\u306e\u307f\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7d66\u4e0e\u3084\u8cc3\u91d1\u306e\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u6708\uff0f\u56db\u534a\u671f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u653f\u4ee4126\/2020\/ND-CP\u304a\u3088\u3073\u30aa\u30d5\u30a3\u30b7\u30e3\u30eb\u30ec\u30bf\u30fc2393\/TCT-DNNCN\u306b\u57fa\u3065\u304f\uff09\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u5404\u9805\u76ee\u3092\u7406\u89e3\u3057\u3001\u6b63\u78ba\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u5f8c\u3005\u306e\u8aa4\u308a\u3001\u7a0e\u91d1\u306e\u6ede\u7d0d\u3001\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u8ab2\u7a0e\u6240\u5f97\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u95a2\u3059\u308b\u9805\u76ee\u306f\u3001\u7533\u544a\u66f8\u3068\u5b9f\u969b\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u6570\u5b57\u304c\u6b63\u3057\u304f\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u96c6\u8a08\u3001\u78ba\u8a8d\u3001\u7d0d\u7a0e\u306b\u81ea\u4fe1\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u5c02\u9580\u306e\u4e8b\u52d9\u6240\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u6642\u9593\u3092\u7bc0\u7d04\u3057\u3001\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u4eca\u3059\u3050\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\uff01<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-quyet-toan-thue\/\"> <span style=\"font-weight: 400;\">\u7a0e\u52d9\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\"> \u30d3\u30b8\u30cd\u30b9\u306b\u5305\u62ec\u7684\u304b\u3064\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u6e96\u62e0\u3057\u305f\u3001\u30b3\u30b9\u30c8\u52b9\u7387\u306e\u9ad8\u3044\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_lap_to_khai_khau_tru_thue_TNCN\"><\/span><strong>\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khong_phat_sinh_khau_tru_thue_TNCN_co_phai_nop_to_khai_khong\"><\/span>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t2026\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u73fe\u884c\u306e\u898f\u5236\u306b\u3088\u308c\u3070\u3001\u671f\u9593\u4e2d\u306b\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u884c\u653f\u6cd5\u306e\u7279\u5b9a\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u7533\u544a\u3092\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u652f\u6255\u308f\u308c\u305f\u7dcf\u6240\u5f97\u3092\u5831\u544a\u3059\u308b\u305f\u3081\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_to_khai_nam_2026_la_bao_nhieu\"><\/span>2026\u5e74\u306b\u7d0d\u7a0e\u7533\u544a\u3092\u9045\u308c\u3066\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u7f70\u5247\u306f\u3044\u304f\u3089\u3067\u3059\u304b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u7f70\u91d1\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u9577\u3055\u306b\u5fdc\u3058\u3066200\u4e07\u30c9\u30f3\u304b\u30892,500\u4e07\u30c9\u30f3\u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u7a4d\u6975\u7684\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": 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V\u00ec v\u1eady, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp. B\u01b0\u1edbc sang n\u0103m 2026, v\u1edbi nh\u1eefng thay \u0111\u1ed5i m\u1ea1nh m\u1ebd v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng quy tr\u00ecnh \u0111\u1ec3 tr\u00e1nh c\u00e1c sai s\u00f3t ph\u00e1p l\u00fd. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n t\u1eebng b\u01b0\u1edbc c\u00e1ch l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (M\u1eabu 05\/KK-TNCN) m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c nh\u1ea5t. T\u1ea1i sao c\u1ea7n l\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00fang h\u1ea1n? L\u1eadp t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7656","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7656"}],"version-history":[{"count":5,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7656\/revisions"}],"predecessor-version":[{"id":7707,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7656\/revisions\/7707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7659"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}