{"id":7665,"date":"2026-03-04T01:21:11","date_gmt":"2026-03-04T08:21:11","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7665"},"modified":"2026-03-04T01:22:08","modified_gmt":"2026-03-04T08:22:08","slug":"ke-khai-thue-tncn-tren-htkk","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/","title":{"rendered":"\u6700\u65b0\u306e HTKK \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u9032\u5c55\u30682026\u5e74\u6539\u6b63\u500b\u4eba\u6240\u5f97\u7a0e\u6cd5\u306e\u753b\u671f\u7684\u306a\u6539\u6b63\u3092\u80cc\u666f\u306b\u3001\u3059\u3079\u3066\u306e\u4f1a\u8a08\u58eb\u306b\u3068\u3063\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u652f\u63f4\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08HTKK\uff09\u3092\u7528\u3044\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7fd2\u5f97\u3059\u308b\u3053\u3068\u304c\u3053\u308c\u307e\u3067\u4ee5\u4e0a\u306b\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u56fd\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u65b0\u305f\u306a\u5bb6\u65cf\u624b\u5f53\u63a7\u9664\u5236\u5ea6\u306b\u4f34\u3044\u3001\u7d0d\u7a0e\u7533\u544a\u652f\u63f4\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08HTKK\uff09\u306e\u6307\u6a19\u3082\u305d\u308c\u306b\u5fdc\u3058\u3066\u8abf\u6574\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u6b63\u78ba\u306b\u63d0\u51fa\u3057\u3001\u4e0d\u5fc5\u8981\u306a\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3088\u3046\u3001\u4e0a\u7d1a\u306e\u7a0e\u52d9\u304a\u3088\u3073\u4f1a\u8a08\u306e\u5c02\u9580\u5bb6\u3068\u5354\u8b70\u3057\u3066\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\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\/ke-khai-thue-tncn-tren-htkk\/#Tong_quan_thay_doi_chinh_sach_thue_TNCN\" >\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u306e\u5909\u66f4\u306e\u6982\u8981\u3002<\/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\/ke-khai-thue-tncn-tren-htkk\/#To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\" >\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306f\u6bce\u6708\u63d0\u51fa\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u56db\u534a\u671f\u3054\u3068\u306b\u63d0\u51fa\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_thang\" >\u6708\u6b21\u7533\u544a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_quy\" >\u56db\u534a\u671f\u3054\u3068\u306e\u5ba3\u8a00<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\" >HTKK \u30b7\u30b9\u30c6\u30e0\u3067\u56db\u534a\u671f\u3054\u3068\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_HTKK\" >\u30b9\u30c6\u30c3\u30d71 \u2013 HTKK\u306b\u30ed\u30b0\u30a4\u30f3\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\" >\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u56db\u534a\u671f\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u30d5\u30a9\u30fc\u30e0\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\" >\u30b9\u30c6\u30c3\u30d73 \u2013 \u56db\u534a\u671f\u3054\u3068\u306e\u63d0\u51fa\u671f\u9593\u3092\u9078\u629e<\/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\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\" >\u30b9\u30c6\u30c3\u30d7 4 \u2013 \u56db\u534a\u671f\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u9805\u76ee\u306e\u8a73\u7d30\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\" >\u30b9\u30c6\u30c3\u30d75 \u2013 \u5ba3\u8a00\u3092\u4fdd\u5b58\u3057\u3001XML\u30d5\u30a1\u30a4\u30eb\u3092\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\" >\u30b9\u30c6\u30c3\u30d7 6 \u2013 \u30aa\u30f3\u30e9\u30a4\u30f3\u7a0e\u52d9\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/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\/ke-khai-thue-tncn-tren-htkk\/#Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\" >HTKK \u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u88dc\u8db3\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/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\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\" >\u30b9\u30c6\u30c3\u30d7 1 - \u30ed\u30b0\u30a4\u30f3\u3057\u3066\u3001\u88dc\u8db3\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u671f\u9593\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/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\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\" >\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u88dc\u8db3\u7533\u544a\u66f8\u306e\u8aa4\u3063\u305f\u8a18\u5165\u3092\u4fee\u6b63\u3057\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\" >\u30b9\u30c6\u30c3\u30d73\uff1a\u88dc\u8db3\u7533\u544a\u66f801\/KHBS\u306b\u60c5\u5831\u3092\u5165\u529b\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\" >\u30b9\u30c6\u30c3\u30d74 \u2013 \u4ed8\u933201-1\/KHBS\u306b\u8aac\u660e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\" >\u30b9\u30c6\u30c3\u30d7 5 \u2013 XML \u30d5\u30a1\u30a4\u30eb\u3092\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3057\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\" >HTKK \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u7533\u544a\u66f8\u63d0\u51fa\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#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-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#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-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-khai-thue-tncn-tren-htkk\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_thay_doi_chinh_sach_thue_TNCN\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u306e\u5909\u66f4\u306e\u6982\u8981\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">HTKK \u30b7\u30b9\u30c6\u30e0\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3092\u8a73\u3057\u304f\u691c\u8a0e\u3059\u308b\u524d\u306b\u30012026 \u5e74\u306e\u7d0d\u7a0e\u5e74\u5ea6\u304b\u3089\u6709\u52b9\u306b\u306a\u308b\u4e3b\u8981\u306a\u5909\u66f4\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u500b\u4eba\u63a7\u9664\u984d:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u8005\u81ea\u8eab\u306e\u5834\u5408\uff1a\u6708\u984d 1,550 \u4e07 VND \u306b\u5897\u984d\u3055\u308c\u307e\u3059\uff08\u524d\u671f\u306e 1,100 \u4e07 VND \u304b\u3089\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6276\u990a\u5bb6\u65cf1\u4eba\u3042\u305f\u308a\uff1a\u6708\u984d620\u4e07VND\uff08440\u4e07VND\u304b\u3089\uff09\u306b\u5897\u984d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u4e2d\u9593\u6240\u5f97\u5c64\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u7387\u533a\u5206\u306e\u9593\u9694\u3092\u308f\u305a\u304b\u306b\u8abf\u6574\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30c7\u30fc\u30bf\u8981\u4ef6: \u7a0e\u52d9\u7dcf\u5c40\u306f\u3001\u500b\u4eba\u8b58\u5225\u756a\u53f7\u3092\u7d0d\u7a0e\u8005\u756a\u53f7\u3068\u3057\u3066\u5168\u9762\u7684\u306b\u5c0e\u5165\u3057\u59cb\u3081\u3066\u304a\u308a\u3001HTKK \u30b7\u30b9\u30c6\u30e0\u306b\u6975\u3081\u3066\u6b63\u78ba\u306a\u5165\u529b\u30c7\u30fc\u30bf\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\"><\/span><b>\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u306f\u6bce\u6708\u63d0\u51fa\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3001\u305d\u308c\u3068\u3082\u56db\u534a\u671f\u3054\u3068\u306b\u63d0\u51fa\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u3092\u6bce\u6708\u63d0\u51fa\u3059\u308b\u304b\u56db\u534a\u671f\u3054\u3068\u306b\u63d0\u51fa\u3059\u308b\u304b\u306f\u3001\u73fe\u5728\u9069\u7528\u3057\u3066\u3044\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e (VAT) \u7533\u544a\u671f\u9593\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4126\/2020\/ND-CP\u7b2c8\u6761\u304a\u3088\u3073\u7b2c9\u6761\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u7533\u544a\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u539f\u5247\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_thang\"><\/span><b>\u6708\u6b21\u7533\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001VAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u6708\u6b21\u7533\u544a\u306e\u8cc7\u683c\u304c\u3042\u308b\u5834\u5408\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u6bce\u6708\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u56db\u534a\u671f\u3054\u3068\u306eVAT\u7533\u544a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u81ea\u52d5\u7684\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6708\u6b21\u7533\u544a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_quy\"><\/span><b>\u56db\u534a\u671f\u3054\u3068\u306e\u5ba3\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u56db\u534a\u671f\u3054\u3068\u306eVAT\u7533\u544a\u306e\u6761\u4ef6\uff08\u524d\u5e74\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c500\u5104VND\u4ee5\u4e0b\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u56db\u534a\u671f\u3054\u3068\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u4f01\u696d\u306f\u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u6700\u521d\u306e\u56db\u534a\u671f\u304b\u3089\u7533\u544a\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3057\u3001\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u53ce\u76ca\u3068\u5b9f\u969b\u306e\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u3001\u6708\u6b21\u7533\u544a\u3068\u56db\u534a\u671f\u7533\u544a\u306e\u3069\u3061\u3089\u304c\u5fc5\u8981\u304b\u3092\u7a4d\u6975\u7684\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u5f8c\u306f\u3001\u66a6\u5e74\u3092\u901a\u3058\u3066\u305d\u306e\u7533\u544a\u65b9\u6cd5\u3092\u4e00\u8cab\u3057\u3066\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\"><\/span><b>HTKK \u30b7\u30b9\u30c6\u30e0\u3067\u56db\u534a\u671f\u3054\u3068\u306b\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u624b\u9806\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6e96\u5099\u3068\u3057\u3066\u3001HTKK \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6700\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u65b0\u306e HTKK \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u56db\u534a\u671f\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8 (Circular 80\/2021\/TT-BTC \u306b\u57fa\u3065\u304f\u30d5\u30a9\u30fc\u30e0 05\/KK-TNCN) \u3092\u8a18\u5165\u3059\u308b\u65b9\u6cd5\u306e\u8a73\u7d30\u306a\u624b\u9806\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_HTKK\"><\/span><b>\u30b9\u30c6\u30c3\u30d71 \u2013 HTKK\u306b\u30ed\u30b0\u30a4\u30f3\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u767b\u9332\u6e08\u307f\u306e\u4e8b\u696d\u4f53\u306e\u7d0d\u7a0e\u8005\u756a\u53f7 (TIN) \u3092\u4f7f\u7528\u3057\u3066\u3001HTKK \u30b7\u30b9\u30c6\u30e0\u306e\u6700\u65b0\u30d0\u30fc\u30b8\u30e7\u30f3\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u56db\u534a\u671f\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u30d5\u30a9\u30fc\u30e0\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7667\" aria-describedby=\"caption-attachment-7667\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg\" alt=\"Ch\u1ecdn t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Chon-to-khai-khau-tru-thue-TNCN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7667\" class=\"wp-caption-text\">\u500b\u4eba\u6240\u5f97\u7a0e\u63a7\u9664\u7533\u544a\u66f8\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u9078\u629e\u3059\u308b\u306b\u306f\u3001\u300c\u500b\u4eba\u6240\u5f97\u7a0e\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u6b63\u3057\u3044\u30d5\u30a9\u30fc\u30e0\u300c05\/KK-TNCN \u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\uff08\u901a\u9054 80\/2021\uff09\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\"><\/span><b>\u30b9\u30c6\u30c3\u30d73 \u2013 \u56db\u534a\u671f\u3054\u3068\u306e\u63d0\u51fa\u671f\u9593\u3092\u9078\u629e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7668\" aria-describedby=\"caption-attachment-7668\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7668\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg\" alt=\"L\u1ef1a ch\u1ecdn k\u1ef3 k\u00ea khai theo qu\u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Lua-chon-ky-ke-khai-theo-quy-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7668\" class=\"wp-caption-text\">\u56db\u534a\u671f\u3054\u3068\u306e\u63d0\u51fa\u671f\u9593\u3092\u9078\u629e<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6b21\u306b\u3001\u300c\u56db\u534a\u671f\u3054\u3068\u306e\u63d0\u51fa\u671f\u9593\u300d\u3092\u9078\u629e\u3057\u3001\u6700\u521d\u306e\u63d0\u51fa\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u9078\u629e\u3057\u3001\u300c\u540c\u610f\u3059\u308b\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Ke_khai_chi_tiet_cac_chi_tieu_tren_to_khai_thue_TNCN_theo_quy\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 4 \u2013 \u56db\u534a\u671f\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u9805\u76ee\u306e\u8a73\u7d30\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a9\u30fc\u30e0 05\/KK-TNCN \u3092\u4f7f\u7528\u3057\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u4f1a\u8a08\u58eb\u306f\u7533\u544a\u3055\u308c\u305f\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u304b\u3064\u5b8c\u5168\u3067\u3042\u308a\u3001\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u4e3b\u8981\u306a\u6307\u6a19\u306b\u7279\u5225\u306a\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_7669\" aria-describedby=\"caption-attachment-7669\" style=\"width: 828px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7669\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg\" alt=\"C\u00e1ch k\u00ea khai chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai\" width=\"828\" height=\"841\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK.jpg 828w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-295x300.jpg 295w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-768x780.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/to-khai-HTKK-12x12.jpg 12w\" sizes=\"auto, (max-width: 828px) 100vw, 828px\" \/><figcaption id=\"caption-attachment-7669\" class=\"wp-caption-text\">\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u8a18\u5165\u65b9\u6cd5<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u30d5\u30a3\u30fc\u30eb\u30c9\u306b\u5165\u529b\u3059\u308b\u65b9\u6cd5\u306e\u8a73\u7d30\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[16] \u5f93\u696d\u54e1\u7dcf\u6570\uff1a\u7533\u544a\u671f\u9593\u4e2d\u306b\u7d44\u7e54\u3084\u500b\u4eba\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3084\u8cc3\u91d1\u304b\u3089\u53ce\u5165\u3092\u751f\u307f\u51fa\u3059\u500b\u4eba\u306e\u7dcf\u6570\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[17]\u52b4\u50cd\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5c45\u4f4f\u8005\uff1a\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u652f\u6255\u5358\u4f4d\u304b\u30893\u30f6\u6708\u4ee5\u4e0a\u306e\u52b4\u50cd\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u8cc3\u91d1\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5c45\u4f4f\u8005\u306e\u7dcf\u6570\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a <\/b><span style=\"font-weight: 400;\">\u6307\u6a19[16]\u306e\u30c7\u30fc\u30bf\u306f\u6307\u6a19[17]\u306b\u8a18\u9332\u3055\u308c\u305f\u6570\u5024\u4ee5\u4e0a(\u2265)\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[18] \u63a7\u9664\u3092\u53d7\u3051\u305f\u500b\u4eba\u306e\u7dcf\u6570\uff1a\u8a08\u7b97\u5f0f[18] = [19] + [20]\u306b\u3088\u308a\u7b97\u51fa\u3002\u7533\u544a\u652f\u63f4\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u3001\u3053\u306e\u6307\u6a19\u3092\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3057\u3001\u66f4\u65b0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[19] \u5c45\u4f4f\u8005\uff1a\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u7d66\u4e0e\u6240\u5f97\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5c45\u4f4f\u8005\u306e\u6570\u3092\u793a\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u4f01\u696d\u304c\u6240\u5f97\u306e\u652f\u6255\u3044\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u5c45\u4f4f\u8005\u52b4\u50cd\u8005\u306e\u6570\u3092\u8a18\u9332\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[20] \u975e\u5c45\u4f4f\u8005\uff1a\u7533\u544a\u671f\u9593\u4e2d\u306b\u7d66\u4e0e\u6240\u5f97\u304a\u3088\u3073\u8cc3\u91d1\u6240\u5f97\u304c\u652f\u6255\u4e3b\u4f53\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u63a7\u9664\u3055\u308c\u305f\u975e\u5c45\u4f4f\u8005\u306e\u6570\u3092\u793a\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[21] \u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\uff1a\u5f0f[21] = [22] + [23]\u306b\u3088\u308a\u7b97\u51fa\u3002\u30c7\u30fc\u30bf\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u96c6\u8a08\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[22] - \u5c45\u4f4f\u8005\uff1a\u671f\u9593\u4e2d\u306b\u5c45\u4f4f\u8005\u306b\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u3001\u8cc3\u91d1\u304a\u3088\u3073\u985e\u4f3c\u306e\u652f\u6255\u3044\u304b\u3089\u306e\u3059\u3079\u3066\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[23] - \u975e\u5c45\u4f4f\u8005\uff1a\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u5f53\u8a72\u4e8b\u696d\u4f53\u304c\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3001\u8cc3\u91d1\u304a\u3088\u3073\u985e\u4f3c\u306e\u652f\u6255\u3044\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7dcf\u984d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[26]\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u306b\u652f\u6255\u308f\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7dcf\u984d\uff1a\u5f0f[26] = [27] + [28]\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u5bfe\u5fdc\u3059\u308b\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u7684\u306b\u66f4\u65b0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[27] - \u5c45\u4f4f\u8005\uff1a\u7533\u544a\u671f\u9593\u306b\u898f\u5b9a\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5c45\u4f4f\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u304a\u3088\u3073\u7d66\u4e0e\u307e\u305f\u306f\u8cc3\u91d1\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u6240\u5f97\u304b\u3089\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u6ce8\u8a18\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[27]\u306b\u8a18\u9332\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306f\u3001\u5e38\u306b\u6307\u6a19[22]\u306e\u30c7\u30fc\u30bf\u4ee5\u4e0b\uff08\u2264\uff09\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[22] - \u8ab2\u7a0e\u6240\u5f97\u5408\u8a08\uff1a\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u671f\u9593\u4e2d\u306e\u5168\u5f93\u696d\u54e1\u306e\u8ab2\u7a0e\u6240\u5f97\u5408\u8a08\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[27] \u2013 \u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u500b\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\uff1a\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u52b4\u50cd\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u307f\u304c\u542b\u307e\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u6307\u6a19\u306e\u5024\u306f\u6307\u6a19[22]\u306b\u8a18\u9332\u3055\u308c\u305f\u8ab2\u7a0e\u6240\u5f97\u7dcf\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[28] - \u975e\u5c45\u4f4f\u8005\uff1a\u652f\u6255\u4e3b\u4f53\u304c\u975e\u5c45\u4f4f\u8005\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3001\u8cc3\u91d1\u304a\u3088\u3073\u985e\u4f3c\u306e\u652f\u6255\u3044\u304b\u3089\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u793a\u3057\u3001\u7533\u544a\u671f\u9593\u4e2d\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[29] \u2013 \u63a7\u9664\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\uff1a\u6b21\u306e\u5f0f\u3067\u7b97\u51fa\uff1a[29] = [30] + [31]<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u60c5\u5831\u306f\u901a\u5e38\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u30b3\u30f3\u30d1\u30a4\u30eb\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[30] \u2013 \u5c45\u4f4f\u8005\uff1a\u6240\u5f97\u3092\u652f\u6255\u3046\u7d44\u7e54\u304a\u3088\u3073\u500b\u4eba\u304c\u5f53\u8a72\u671f\u9593\u306b\u5c45\u4f4f\u8005\u304b\u3089\u63a7\u9664\u3057\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7dcf\u984d\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7533\u544a\u3055\u308c\u305f\u56db\u534a\u671f\uff0f\u6708\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u52b4\u50cd\u8005\u306e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u7a0e\u984d\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6a19[31] - \u975e\u5c45\u4f4f\u8005\uff1a\u5f53\u8a72\u671f\u9593\u4e2d\u306b\u975e\u5c45\u4f4f\u8005\u306e\u6240\u5f97\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u984d\u3092\u53cd\u6620\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\"><\/span><b>\u30b9\u30c6\u30c3\u30d75 \u2013 \u5ba3\u8a00\u3092\u4fdd\u5b58\u3057\u3001XML\u30d5\u30a1\u30a4\u30eb\u3092\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">HTKK \u7533\u544a\u30d5\u30a9\u30fc\u30e0\u306b\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3057\u305f\u5f8c\u3001\u300c\u4fdd\u5b58\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u300cXML \u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u300d\u3092\u9078\u629e\u3057\u3066\u3001\u4fdd\u5b58\u3057\u305f\u30d5\u30a1\u30a4\u30eb\u3092 XML \u5f62\u5f0f\u3067\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 6 \u2013 \u30aa\u30f3\u30e9\u30a4\u30f3\u7a0e\u52d9\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u30ed\u30b0\u30a4\u30f3\u3057\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u96fb\u5b50\u7d0d\u7a0e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u30ed\u30b0\u30a4\u30f3\uff08<\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">\u4f1a\u793e\u540d\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3057\u3001\u4ed6\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3068\u540c\u69d8\u306b\u9001\u4fe1\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u3082\u3063\u3068\u898b\u308b:<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/ja\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/\">\u6700\u65b0\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306e\u8a73\u7d30\u306a\u8aac\u660e\u3002<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>HTKK \u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3057\u3066\u88dc\u8db3\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56db\u534a\u671f\u3054\u3068\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u6b63\u5f0f\u306b\u53d7\u7406\u3055\u308c\u305f\u5f8c\u306b\u3001\u8a02\u6b63\u304c\u5fc5\u8981\u306a\u8aa4\u308a\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306f\u3001\u88dc\u8db3\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u4f5c\u6210\u65b9\u6cd5\u306e\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 1 - \u30ed\u30b0\u30a4\u30f3\u3057\u3066\u3001\u88dc\u8db3\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u671f\u9593\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7670\" aria-describedby=\"caption-attachment-7670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7670\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg\" alt=\"\u0110\u0103ng nh\u1eadp v\u00e0 ch\u1ecdn k\u1ef3 khai thu\u1ebf TNCN b\u1ed5 sung\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Dang-nhap-va-chon-ky-khai-thue-TNCN-bo-sung-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7670\" class=\"wp-caption-text\">\u30ed\u30b0\u30a4\u30f3\u3057\u3066\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u88dc\u8db3\u7533\u544a\u671f\u9593\u3092\u9078\u629e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u521d\u56de\u3068\u540c\u69d8\u306b\u30ed\u30b0\u30a4\u30f3\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002\u7d0d\u7a0e\u7533\u544a\u671f\u9593\u3068\u7533\u544a\u756a\u53f7\u3092\u9078\u629e\u3059\u308b\u624b\u9806\u306b\u306a\u3063\u305f\u3089\u3001\u300c\u7d0d\u7a0e\u7533\u544a\u66f8\u306b\u8ffd\u52a0\u300d\u3092\u9078\u629e\u3057\u3001\u300c\u540c\u610f\u3059\u308b\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 2 \u2013 \u88dc\u8db3\u7533\u544a\u66f8\u306e\u8aa4\u3063\u305f\u8a18\u5165\u3092\u4fee\u6b63\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7671\" aria-describedby=\"caption-attachment-7671\" style=\"width: 877px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7671\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb sai s\u00f3t tr\u00ean t\u1edd khai\" width=\"877\" height=\"446\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs.jpg 877w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-300x153.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-768x391.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/chi-tiet-to-khai-bs-18x9.jpg 18w\" sizes=\"auto, (max-width: 877px) 100vw, 877px\" \/><figcaption id=\"caption-attachment-7671\" class=\"wp-caption-text\">\u7533\u544a\u66f8\u306e\u8aa4\u3063\u305f\u8a18\u8f09\u3092\u4fee\u6b63\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u88dc\u8db3\u7533\u544a\u66f8\u4e0a\u3067\u4e0d\u6b63\u78ba\u306a\u7533\u544a\u5185\u5bb9\u3092\u76f4\u63a5\u78ba\u8a8d\u3057\u3001\u4fee\u6b63\u3057\u307e\u3059\u3002\u4fee\u6b63\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u300c\u4fdd\u5b58\u300d\u6a5f\u80fd\u3092\u9078\u629e\u3057\u3066\u60c5\u5831\u3092\u4fdd\u5b58\u3059\u308b\u3068\u3001\u30b7\u30b9\u30c6\u30e0\u304c\u81ea\u52d5\u7684\u306b\u30c7\u30fc\u30bf\u3092\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4ed8\u933201\/KHBS\u304a\u3088\u307301-1\/KHBS\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\"><\/span><b>\u30b9\u30c6\u30c3\u30d73\uff1a\u88dc\u8db3\u7533\u544a\u66f801\/KHBS\u306b\u60c5\u5831\u3092\u5165\u529b\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6700\u521d\u306b\u53d7\u7406\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u96fb\u5b50\u53d6\u5f15\u30b3\u30fc\u30c9\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3001\u96fb\u5b50\u53d6\u5f15\u30b3\u30fc\u30c9\u6b04\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9805\u76ee 1\u30012\u30013\u30014: \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\"><\/span><b>\u30b9\u30c6\u30c3\u30d74 \u2013 \u4ed8\u933201-1\/KHBS\u306b\u8aac\u660e\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7672\" aria-describedby=\"caption-attachment-7672\" style=\"width: 1061px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7672\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg\" alt=\"Ghi th\u00f4ng tin gi\u1ea3i tr\u00ecnh sai s\u00f3t\" width=\"1061\" height=\"373\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh.jpg 1061w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-300x105.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-1024x360.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-768x270.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/giai-trinh-18x6.jpg 18w\" sizes=\"auto, (max-width: 1061px) 100vw, 1061px\" \/><figcaption id=\"caption-attachment-7672\" class=\"wp-caption-text\">\u30a8\u30e9\u30fc\u306e\u8aac\u660e\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8abf\u6574\u3055\u308c\u305f\u5404\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u7406\u7531\u307e\u305f\u306f\u8aac\u660e\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\"><\/span><b>\u30b9\u30c6\u30c3\u30d7 5 \u2013 XML \u30d5\u30a1\u30a4\u30eb\u3092\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u3057\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u3059\u3079\u3066\u306e\u60c5\u5831\u3092\u5165\u529b\u3057\u305f\u3089\u3001\u300c\u4fdd\u5b58\u300d\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001\u300c\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\u300d\u3092\u9078\u629e\u3057\u3066\u3001Web \u30b5\u30a4\u30c8\u4e0a\u306e\u4ed6\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3068\u540c\u69d8\u306b\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u9001\u4fe1\u7528\u306e XML \u30d5\u30a1\u30a4\u30eb\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002 <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn\/etaxnnt\/Request<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\"><\/span><b>HTKK \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u7533\u544a\u66f8\u63d0\u51fa\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">HTKK \u30b7\u30b9\u30c6\u30e0\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u6240\u5f97\u3092\u652f\u6255\u3046\u4f01\u696d\u304a\u3088\u3073\u500b\u4eba\u306f\u3001\u7a0e\u91d1\u9055\u53cd\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u306b\u7279\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14\uff08\u7b2c44\u6761\uff09\u306b\u3088\u308c\u3070\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\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<p><span style=\"font-weight: 400;\">\u7533\u544a\u671f\u9593\uff08\u6708\u6b21\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\uff09\u3092\u6b63\u3057\u304f\u8b58\u5225\u3059\u308b\u3068\u3001HTKK \u30b7\u30b9\u30c6\u30e0\u3067\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u304c\u6b63\u78ba\u306b\u306a\u308a\u3001\u30a8\u30e9\u30fc\u304c\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3><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><span style=\"font-weight: 400;\">\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u671f\u9593\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8aa4\u308a\u304c\u3042\u308a\u3001\u8ffd\u52a0\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14\u7b2c55\u6761\u7b2c1\u9805\u306b\u57fa\u3065\u304d\u3001\u8abf\u6574\u5f8c\u306e\u7d0d\u7a0e\u671f\u9593\u306e\u66f8\u985e\u306e\u63d0\u51fa\u671f\u9650\u304c\u7a0e\u984d\u5dee\u984d\u306e\u652f\u6255\u3044\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><b>\u30d5\u30a9\u30fc\u30e0\u8a18\u5165\u6642\u306e\u91cd\u8981\u4e8b\u9805:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6c7a\u6e08\u306b\u8aa4\u308a\u304c\u767a\u898b\u3055\u308c\u305f\u5834\u5408\u3001\u652f\u6255\u4e3b\u4f53\u306f\u8aa4\u308a\u306e\u3042\u308b\u6708\u307e\u305f\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u88dc\u8db3\u7533\u544a\u66f8 05\/KK-TNCN \u3092\u4f5c\u6210\u3057\u3001\u540c\u6642\u306b HTKK \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u8abf\u6574\u3092\u884c\u3046\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\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u7d44\u7e54\u304a\u3088\u3073\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<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u671f\u9593\u4e2d\u306b\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u653f\u4ee4 126\/2020\/ND-CP \u306b\u898f\u5b9a\u3055\u308c\u3001\u516c\u5f0f\u66f8\u7c21 2393\/TCT-DNNCN \u306e\u6307\u793a\u306b\u5f93\u3063\u3066\u3001\u305d\u306e\u6708\u307e\u305f\u306f\u56db\u534a\u671f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u671f\u9650\u3068\u539f\u5247\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f HTKK \u30b7\u30b9\u30c6\u30e0\u3067\u500b\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u6b63\u3057\u304f\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5ef6\u6ede\u91d1\u3084\u7a0e\u91d1\u306e\u6ede\u7d0d\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h2><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><span style=\"font-weight: 400;\">HTKK\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3051\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u6b63\u78ba\u304b\u3064\u9069\u5207\u306b\u884c\u3044\u3001\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u671f\u9650\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u305f\u3068\u3048\u6570\u65e5\u9045\u308c\u305f\u3060\u3051\u3067\u3082\u3001\u3042\u308b\u3044\u306f\u7d0d\u7a0e\u671f\u9593\u3092\u8aa4\u3063\u3066\u7533\u544a\u3057\u305f\u3060\u3051\u3067\u3082\u3001\u4e0d\u5fc5\u8981\u306a\u7f70\u91d1\u3084\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f01\u696d\u306f\u7a0e\u52d9\u884c\u653f\u6cd538\/2019\/QH14\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u671f\u9650\u3092\u53b3\u5b88\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b7\u30b9\u30c6\u30e0\u3067\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u7a4d\u6975\u7684\u306b\u7d66\u4e0e\u304a\u3088\u3073\u8cc3\u91d1\u30c7\u30fc\u30bf\u3092\u78ba\u8a8d\u3057\u3001\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u66f8\u985e\u306e\u78ba\u8a8d\u3001\u30a8\u30e9\u30fc\u30c1\u30a7\u30c3\u30af\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304a\u3088\u3073\u7d0d\u7a0e\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-quyet-toan-thue\/\">\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u6c7a\u6e08\u30b5\u30fc\u30d3\u30b9<\/a> \u6cd5\u5f8b\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3057\u3001\u7a0e\u91d1\u30b3\u30b9\u30c8\u3092\u5b89\u5168\u304b\u3064\u52b9\u679c\u7684\u306b\u6700\u9069\u5316\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001MAN \u2013 Master Accountant Network \u306b\u3059\u3050\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<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>&nbsp;<\/p>\n<h3><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>\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><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>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 nh\u1eefng thay \u0111\u1ed5i mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1eeda \u0111\u1ed5i n\u0103m 2026, vi\u1ec7c n\u1eafm v\u1eefng quy tr\u00ecnh k\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK tr\u1edf n\u00ean quan tr\u1ecdng h\u01a1n bao gi\u1edd h\u1ebft \u0111\u1ed1i v\u1edbi m\u1ecdi k\u1ebf to\u00e1n vi\u00ean. V\u1edbi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ph\u1ea7n m\u1ec1m H\u1ed7 tr\u1ee3 k\u00ea khai (HTKK) c\u0169ng c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng. B\u00e0i vi\u1ebft n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u1edbi s\u1ef1 tham v\u1ea5n c\u1ee7a c\u00e1c chuy\u00ean gia thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u1ea5p cao, gi\u00fap b\u1ea1n th\u1ef1c hi\u1ec7n k\u00ea khai ch\u00ednh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7665","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\/7665","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=7665"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7665\/revisions"}],"predecessor-version":[{"id":7674,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7665\/revisions\/7674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}