{"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\/zh\/ke-khai-thue-tncn-tren-htkk\/","title":{"rendered":"\u4f7f\u7528\u6700\u65b0\u7248 HTKK \u8f6f\u4ef6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8bf4\u660e\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Tong_quan_thay_doi_chinh_sach_thue_TNCN\" >\u4e2a\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u53d8\u5316\u6982\u8ff0\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\" >\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u5e94\u8be5\u6309\u6708\u8fd8\u662f\u6309\u5b63\u5ea6\u8fdb\u884c\uff1f<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_thang\" >\u6bcf\u6708\u7533\u62a5<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Ke_khai_theo_quy\" >\u5b63\u5ea6\u58f0\u660e<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\" >\u4f7f\u7528 HTKK \u7cfb\u7edf\u6309\u5b63\u5ea6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8bf4\u660e\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_HTKK\" >\u7b2c\u4e00\u6b65 \u2013 \u767b\u5f55 HTKK\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Chon_to_khai_khau_tru_thue_TNCN_theo_quy\" >\u6b65\u9aa4 2 \u2013 \u9009\u62e9\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u8868\u683c\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_%E2%80%93_Tich_chon_ky_ke_khai_theo_quy\" >\u6b65\u9aa4 3 \u2013 \u9009\u62e9\u5b63\u5ea6\u7533\u62a5\u671f<\/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\/zh\/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\" >\u7b2c\u56db\u6b65\u2014\u2014\u586b\u5199\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u9879\u76ee\u8be6\u60c5\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Luu_to_khai_va_xuat_file_XML\" >\u6b65\u9aa4 5 \u2013 \u4fdd\u5b58\u58f0\u660e\u5e76\u5bfc\u51fa XML \u6587\u4ef6<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_6_%E2%80%93_Dang_nhap_trang_thue_dien_tu_nop_to_khai\" >\u6b65\u9aa4 6 \u2013 \u767b\u5f55\u5728\u7ebf\u7a0e\u52a1\u7f51\u7ad9\u63d0\u4ea4\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Lap_to_khai_bo_sung_ke_khai_thue_TNCN_tren_HTKK\" >\u4f7f\u7528 HTKK \u7cfb\u7edf\u7f16\u5236\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_1_%E2%80%93_Dang_nhap_va_chon_ky_ke_khai_thue_TNCN_bo_sung\" >\u6b65\u9aa4 1 \u2013 \u767b\u5f55\u5e76\u9009\u62e9\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u671f\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_2_%E2%80%93_Dieu_chinh_cac_chi_tieu_sai_sot_tren_to_khai_bo_sung\" >\u6b65\u9aa4 2 \u2013 \u66f4\u6b63\u8865\u5145\u7533\u62a5\u8868\u4e0a\u7684\u9519\u8bef\u6761\u76ee\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\" >\u6b65\u9aa4 3\uff1a\u5c06\u4fe1\u606f\u586b\u5165\u8865\u5145\u7533\u62a5\u8868 01\/KHBS \u4e2d<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_4_%E2%80%93_Dien_thong_tin_giai_trinh_vao_Phu_luc_01-1KHBS\" >\u6b65\u9aa4 4 \u2013 \u586b\u5199\u9644\u5f55 01-1\/KHBS \u4e2d\u7684\u8bf4\u660e\u4fe1\u606f<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Buoc_5_%E2%80%93_Ket_xuat_file_xml_va_nop_to_khai_thue_TNCN\" >\u6b65\u9aa4 5 \u2013 \u5bfc\u51fa XML \u6587\u4ef6\u5e76\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_to_khai_khi_ke_khai_thue_TNCN_tren_HTKK\" >\u4f7f\u7528 HTKK \u8f6f\u4ef6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Thoi_han_nop_tien_thue_TNCN\" >\u4e2a\u4eba\u6240\u5f97\u7a0e\u7f34\u7eb3\u622a\u6b62\u65e5\u671f<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/ke-khai-thue-tncn-tren-htkk\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/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>\u4e2a\u4eba\u6240\u5f97\u7a0e\u653f\u7b56\u53d8\u5316\u6982\u8ff0\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u5982\u4f55\u5728 HTKK \u7cfb\u7edf\u4e0a\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e4b\u524d\uff0c\u6211\u4eec\u9700\u8981\u56de\u987e\u4e00\u4e0b\u5c06\u4e8e 2026 \u7eb3\u7a0e\u5e74\u5ea6\u751f\u6548\u7684\u6838\u5fc3\u53d8\u5316\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e2a\u4eba\u514d\u7a0e\u989d\u6263\u9664\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7eb3\u7a0e\u4eba\u672c\u4eba\u800c\u8a00\uff1a\u589e\u52a0\u81f3\u6bcf\u6708 1550 \u4e07\u8d8a\u5357\u76fe\uff08\u800c\u4e0d\u662f\u4e0a\u4e00\u65f6\u671f\u7684 1100 \u4e07\u8d8a\u5357\u76fe\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u6bcf\u4f4d\u53d7\u629a\u517b\u4eba\uff1a\u589e\u52a0\u81f3\u6bcf\u6708 620 \u4e07\u8d8a\u5357\u76fe\uff08\u800c\u4e0d\u662f 440 \u4e07\u8d8a\u5357\u76fe\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7d2f\u8fdb\u7a0e\u5236\u901a\u8fc7\u5bf9\u7a0e\u7387\u7b49\u7ea7\u4e4b\u95f4\u7684\u5dee\u8ddd\u8fdb\u884c\u5fae\u8c03\uff0c\u6765\u51cf\u8f7b\u4e2d\u7b49\u6536\u5165\u5de5\u4eba\u7684\u8d1f\u62c5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u8981\u6c42\uff1a\u7a0e\u52a1\u603b\u5c40\u5df2\u5f00\u59cb\u5168\u9762\u5b9e\u65bd\u4e2a\u4eba\u8bc6\u522b\u53f7\u7801\u4f5c\u4e3a\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\uff0c\u8fd9\u8981\u6c42\u5728 HTKK \u7cfb\u7edf\u4e2d\u8f93\u5165\u6781\u5176\u51c6\u786e\u7684\u6570\u636e\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"To_khai_thue_TNCN_ke_khai_theo_thang_hay_theo_quy\"><\/span><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u5e94\u8be5\u6309\u6708\u8fd8\u662f\u6309\u5b63\u5ea6\u8fdb\u884c\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6309\u6708\u8fd8\u662f\u6309\u5b63\u5ea6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u53d6\u51b3\u4e8e\u5176\u5f53\u524d\u9002\u7528\u7684\u589e\u503c\u7a0e\uff08VAT\uff09\u7533\u62a5\u5468\u671f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 8 \u6761\u548c\u7b2c 9 \u6761\u7684\u89c4\u5b9a\uff0c\u786e\u5b9a\u7533\u62a5\u671f\u9650\u7684\u539f\u5219\u6267\u884c\u5982\u4e0b\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_thang\"><\/span><b>\u6bcf\u6708\u7533\u62a5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u6309\u6708\u7533\u62a5\u589e\u503c\u7a0e\u7684\u6761\u4ef6\uff0c\u5219\u5fc5\u987b\u6309\u6708\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u5982\u679c\u4f01\u4e1a\u4e0d\u7b26\u5408\u6309\u5b63\u5ea6\u7533\u62a5\u589e\u503c\u7a0e\u7684\u6761\u4ef6\uff0c\u5219\u81ea\u52a8\u88ab\u8981\u6c42\u6309\u6708\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ke_khai_theo_quy\"><\/span><b>\u5b63\u5ea6\u58f0\u660e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u7b26\u5408\u589e\u503c\u7a0e\u5b63\u5ea6\u7533\u62a5\u7684\u6761\u4ef6\uff0c\u5373\u4e0a\u4e00\u5e74\u5ea6\u603b\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7500\u4ebf\u8d8a\u5357\u76fe\uff0c\u5219\u5141\u8bb8\u5176\u6309\u5b63\u5ea6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u6709\u6743\u9009\u62e9\u5b63\u5ea6\u7533\u62a5\u65b9\u5f0f\uff0c\u4f46\u5fc5\u987b\u4ece\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u7684\u7b2c\u4e00\u4e2a\u5b63\u5ea6\u5f00\u59cb\u786e\u5b9a\u5e76\u91c7\u7528\u8be5\u65b9\u5f0f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u4f01\u4e1a\u5fc5\u987b\u6839\u636e\u81ea\u8eab\u6536\u5165\u548c\u5b9e\u9645\u60c5\u51b5\uff0c\u4e3b\u52a8\u786e\u5b9a\u662f\u9700\u8981\u6309\u6708\u8fd8\u662f\u6309\u5b63\u5ea6\u7533\u62a5\u7eb3\u7a0e\u3002\u9009\u5b9a\u7533\u62a5\u65b9\u5f0f\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u5728\u6574\u4e2a\u5e74\u5ea6\u5185\u59cb\u7ec8\u91c7\u7528\u8fd9\u79cd\u65b9\u5f0f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_ke_khai_thue_TNCN_tren_HTKK_theo_quy\"><\/span><b>\u4f7f\u7528 HTKK \u7cfb\u7edf\u6309\u5b63\u5ea6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u8bf4\u660e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u51c6\u5907\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u8bf7\u4e0b\u8f7d\u5e76\u5b89\u88c5\u6700\u65b0\u7248\u672c\u7684 HTKK \u8f6f\u4ef6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u4f7f\u7528\u6700\u65b0\u7248 HTKK \u8f6f\u4ef6\u586b\u5199\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\uff08\u6839\u636e 80\/2021\/TT-BTC \u53f7\u901a\u77e5\u586b\u5199\u7684 05\/KK-TNCN \u8868\u683c\uff09\u7684\u8be6\u7ec6\u8bf4\u660e\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_%E2%80%93_Dang_nhap_HTKK\"><\/span><b>\u7b2c\u4e00\u6b65 \u2013 \u767b\u5f55 HTKK\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u60a8\u6ce8\u518c\u4f01\u4e1a\u7684\u7a0e\u52a1\u8bc6\u522b\u53f7\uff08TIN\uff09\u767b\u5f55\u5230\u6700\u65b0\u7248\u672c\u7684 HTKK \u7cfb\u7edf\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>\u6b65\u9aa4 2 \u2013 \u9009\u62e9\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u8868\u683c\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\">\u9009\u62e9\u4e2a\u4eba\u6240\u5f97\u7a0e\u6263\u9664\u7533\u62a5\u8868\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8981\u9009\u62e9\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u7533\u62a5\u8868\uff1a\u70b9\u51fb\u201c\u4e2a\u4eba\u6240\u5f97\u7a0e\u201d\uff0c\u7136\u540e\u9009\u62e9\u6b63\u786e\u7684\u8868\u683c\u201c05\/KK-TNCN \u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u7533\u62a5\u8868\uff082021 \u5e74\u7b2c 80 \u53f7\u901a\u77e5\uff09\u201d\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>\u6b65\u9aa4 3 \u2013 \u9009\u62e9\u5b63\u5ea6\u7533\u62a5\u671f<\/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\">\u9009\u62e9\u5b63\u5ea6\u7533\u62a5\u671f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u63a5\u4e0b\u6765\uff0c\u9009\u62e9\u201c\u5b63\u5ea6\u7533\u62a5\u671f\u201d\uff0c\u70b9\u51fb\u9009\u62e9\u7b2c\u4e00\u4e2a\u7533\u62a5\u671f\uff0c\u7136\u540e\u70b9\u51fb\u201c\u540c\u610f\u201d\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>\u7b2c\u56db\u6b65\u2014\u2014\u586b\u5199\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u9879\u76ee\u8be6\u60c5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u4f7f\u7528 05\/KK-TNCN \u8868\u683c\u7f16\u5236\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u65f6\uff0c\u4f1a\u8ba1\u5e08\u9700\u8981\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u5173\u952e\u6307\u6807\uff0c\u4ee5\u786e\u4fdd\u7533\u62a5\u7684\u6570\u636e\u51c6\u786e\u3001\u5b8c\u6574\u5e76\u7b26\u5408\u89c4\u5b9a\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\">\u5982\u4f55\u586b\u5199\u7533\u62a5\u5355\u4e0a\u7684\u7269\u54c1\u8be6\u60c5\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u586b\u5199\u5404\u5b57\u6bb5\u7684\u8be6\u7ec6\u8bf4\u660e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [16] \u96c7\u5458\u603b\u6570\uff1a\u6307\u5728\u7533\u62a5\u671f\u95f4\uff0c\u7531\u7ec4\u7ec7\u548c\u4e2a\u4eba\u652f\u4ed8\u5de5\u8d44\u548c\u85aa\u91d1\u800c\u4ea7\u751f\u6536\u5165\u7684\u4e2a\u4eba\u603b\u6570\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[17] \u7b7e\u8ba2\u52b3\u52a8\u5408\u540c\u7684\u5c45\u6c11\u4e2a\u4eba\uff1a\u662f\u6307\u4e0e\u52b3\u52a8\u5355\u4f4d\u7b7e\u8ba2\u52b3\u52a8\u5408\u540c\u6ee13\u4e2a\u6708\u4ee5\u4e0a\uff0c\u5e76\u5728\u8be5\u671f\u95f4\u83b7\u5f97\u5de5\u8d44\u6536\u5165\u7684\u5c45\u6c11\u4e2a\u4eba\u603b\u6570\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a <\/b><span style=\"font-weight: 400;\">\u6307\u6807 [16] \u5904\u7684\u6570\u636e\u5fc5\u987b\u5927\u4e8e\u6216\u7b49\u4e8e (\u2265) \u6307\u6807 [17] \u5904\u8bb0\u5f55\u7684\u6570\u91cf\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[18] \u5df2\u6263\u7f34\u7a0e\u6b3e\u7684\u4e2a\u4eba\u603b\u6570\uff1a\u7531\u516c\u5f0f[18] = [19] + [20] \u8ba1\u7b97\u5f97\u51fa\u3002\u7533\u62a5\u8f85\u52a9\u8f6f\u4ef6\u5c06\u81ea\u52a8\u8ba1\u7b97\u5e76\u66f4\u65b0\u6b64\u6307\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[19] \u5c45\u6c11\u4e2a\u4eba\uff1a\u53cd\u6620\u672c\u671f\u5de5\u8d44\u85aa\u91d1\u6536\u5165\u5df2\u88ab\u4ee3\u6263\u4ee3\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u5c45\u6c11\u4e2a\u4eba\u4eba\u6570\u3002\u4f1a\u8ba1\u4eba\u5458\u5728\u652f\u4ed8\u6536\u5165\u65f6\uff0c\u8bb0\u5f55\u4f01\u4e1a\u5df2\u4ee3\u6263\u4ee3\u7f34\u6240\u5f97\u7a0e\u7684\u5c45\u6c11\u5458\u5de5\u4eba\u6570\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [20] \u975e\u5c45\u6c11\u4e2a\u4eba\uff1a\u663e\u793a\u5728\u7533\u62a5\u671f\u95f4\uff0c\u5de5\u8d44\u548c\u85aa\u91d1\u6536\u5165\u5df2\u88ab\u652f\u4ed8\u5355\u4f4d\u6263\u7f34\u7a0e\u6b3e\u7684\u975e\u5c45\u6c11\u4e2a\u4eba\u4eba\u6570\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[21] \u652f\u4ed8\u7ed9\u4e2a\u4eba\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\uff1a\u6309\u516c\u5f0f[21] = [22] + [23] \u8ba1\u7b97\u3002\u6570\u636e\u7531\u8f6f\u4ef6\u81ea\u52a8\u751f\u6210\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [22] \u2013 \u5c45\u6c11\u4e2a\u4eba\uff1a\u5305\u62ec\u8be5\u671f\u95f4\u5185\u5411\u5c45\u6c11\u4e2a\u4eba\u652f\u4ed8\u7684\u6240\u6709\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u7c7b\u4f3c\u6b3e\u9879\u7684\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [23] \u2013 \u975e\u5c45\u6c11\u4e2a\u4eba\uff1a\u6307\u5355\u4f4d\u5728\u8be5\u671f\u95f4\u5411\u975e\u5c45\u6c11\u4e2a\u4eba\u652f\u4ed8\u7684\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u7c7b\u4f3c\u6b3e\u9879\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[26] \u652f\u4ed8\u7ed9\u9700\u7f34\u7eb3\u9884\u6263\u7a0e\u6b3e\u7684\u4e2a\u4eba\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\uff1a\u6309\u516c\u5f0f[26] = [27] + [28] \u8ba1\u7b97\u3002\u8f6f\u4ef6\u5c06\u81ea\u52a8\u66f4\u65b0\u76f8\u5e94\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [27] \u2013 \u5c45\u6c11\u4e2a\u4eba\uff1a\u53cd\u6620\u5728\u7533\u62a5\u671f\u5185\u652f\u4ed8\u7ed9\u5c45\u6c11\u4e2a\u4eba\u7684\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u85aa\u91d1\u6027\u8d28\u7684\u6536\u5165\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u5e76\u6309\u89c4\u5b9a\u9884\u6263\u7a0e\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<p><b>\u7b14\u8bb0\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [27] \u4e2d\u8bb0\u5f55\u7684\u6570\u636e\u5fc5\u987b\u59cb\u7ec8\u5c0f\u4e8e\u6216\u7b49\u4e8e (\u2264) \u6307\u6807 [22] \u4e2d\u7684\u6570\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [22] \u2013 \u5e94\u7a0e\u6536\u5165\u603b\u989d\uff1a\u53cd\u6620\u8be5\u671f\u95f4\u6240\u6709\u96c7\u5458\u7684\u5e94\u7a0e\u6536\u5165\u603b\u989d\uff0c\u65e0\u8bba\u662f\u5426\u9700\u8981\u7f34\u7eb3\u7a0e\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[27]\u2014\u2014\u7eb3\u7a0e\u4eba\u5e94\u7eb3\u7a0e\u6240\u5f97\u603b\u989d\uff1a\u4ec5\u5305\u62ec\u8d1f\u6709\u4e2a\u4eba\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u52b3\u52a8\u8005\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u3002\u56e0\u6b64\uff0c\u8be5\u6307\u6807\u7684\u503c\u4e0d\u80fd\u5927\u4e8e\u6307\u6807[22]\u4e2d\u8bb0\u5f55\u7684\u5e94\u7eb3\u7a0e\u6240\u5f97\u603b\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [28] \u2013 \u975e\u5c45\u6c11\u4e2a\u4eba\uff1a\u663e\u793a\u652f\u4ed8\u5355\u4f4d\u5411\u975e\u5c45\u6c11\u4e2a\u4eba\u652f\u4ed8\u7684\u5de5\u8d44\u3001\u85aa\u91d1\u548c\u7c7b\u4f3c\u6b3e\u9879\u7684\u5e94\u7a0e\u6536\u5165\uff0c\u8fd9\u4e9b\u6b3e\u9879\u5728\u7533\u62a5\u671f\u5185\u9700\u7f34\u7eb3\u9884\u6263\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [29] \u2013 \u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\u603b\u989d\uff1a\u6309\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\uff1a[29] = [30] + [31]<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u4fe1\u606f\u901a\u5e38\u7531\u8f6f\u4ef6\u7cfb\u7edf\u81ea\u52a8\u751f\u6210\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807[30] \u2013 \u5c45\u6c11\u4e2a\u4eba\uff1a\u8bb0\u5f55\u672c\u671f\u95f4\u5185\uff0c\u7ec4\u7ec7\u548c\u4e2a\u4eba\u4ece\u5c45\u6c11\u4e2a\u4eba\u6536\u5165\u4e2d\u6263\u7f34\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u603b\u989d\u3002\u8fd9\u662f\u5728\u7533\u62a5\u7684\u5b63\u5ea6\/\u6708\u4efd\u5185\uff0c\u4ece\u5c45\u6c11\u52b3\u52a8\u8005\u6536\u5165\u4e2d\u6263\u7f34\u7684\u7a0e\u6b3e\u91d1\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6307\u6807 [31] \u2013 \u975e\u5c45\u6c11\u4e2a\u4eba\uff1a\u53cd\u6620\u8be5\u671f\u95f4\u4ece\u975e\u5c45\u6c11\u4e2a\u4eba\u7684\u6536\u5165\u4e2d\u6263\u7f34\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u91d1\u989d\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>\u6b65\u9aa4 5 \u2013 \u4fdd\u5b58\u58f0\u660e\u5e76\u5bfc\u51fa XML \u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728 HTKK \u58f0\u660e\u8868\u683c\u4e2d\u8f93\u5165\u6570\u636e\u540e\uff0c\u5355\u51fb\u201c\u4fdd\u5b58\u201d\uff0c\u7136\u540e\u9009\u62e9\u201c\u5bfc\u51fa XML\u201d\u4ee5 XML \u683c\u5f0f\u5bfc\u51fa\u5df2\u4fdd\u5b58\u7684\u6587\u4ef6\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>\u6b65\u9aa4 6 \u2013 \u767b\u5f55\u5728\u7ebf\u7a0e\u52a1\u7f51\u7ad9\u63d0\u4ea4\u60a8\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u767b\u5f55\u7535\u5b50\u7a0e\u52a1\u7f51\u7ad9\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;\">\u8f93\u5165\u60a8\u7684\u516c\u53f8\u540d\u79f0\u548c\u5bc6\u7801\uff0c\u7136\u540e\u50cf\u63d0\u4ea4\u5176\u4ed6\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u6837\u63d0\u4ea4\u5373\u53ef\u3002<\/span><\/p>\n<p><strong>\u67e5\u770b\u66f4\u591a\uff1a<\/strong> <a href=\"https:\/\/ketoan.man.net.vn\/zh\/huong-dan-lap-to-khai-khau-tru-thue-tncn\/\">\u586b\u5199\u6700\u65b0\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u7533\u62a5\u8868\u7684\u8be6\u7ec6\u8bf4\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>\u4f7f\u7528 HTKK \u7cfb\u7edf\u7f16\u5236\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u5728\u63d0\u4ea4\u5b63\u5ea6\u4e2a\u4eba\u6240\u5f97\u7a0e\u9884\u6263\u7533\u62a5\u8868\u5e76\u7ecf\u5b98\u65b9\u786e\u8ba4\u540e\uff0c\u53d1\u73b0\u9700\u8981\u66f4\u6b63\u7684\u9519\u8bef\uff0c\u5219\u5e94\u51c6\u5907\u4e00\u4efd\u8865\u5145\u7533\u62a5\u8868\u3002\u4ee5\u4e0b\u662f\u8865\u5145\u7533\u62a5\u8868\u7684\u8be6\u7ec6\u51c6\u5907\u65b9\u6cd5\uff1a<\/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>\u6b65\u9aa4 1 \u2013 \u767b\u5f55\u5e76\u9009\u62e9\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u671f\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\">\u767b\u5f55\u5e76\u9009\u62e9\u8865\u5145\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u671f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u6309\u7167\u7b2c\u4e00\u6b21\u767b\u5f55\u65f6\u7684\u6b65\u9aa4\u8fdb\u884c\u767b\u5f55\uff0c\u4f46\u5728\u9009\u62e9\u62a5\u7a0e\u671f\u548c\u62a5\u7a0e\u53f7\u65f6\uff0c\u9009\u62e9\u201c\u6dfb\u52a0\u5230\u7eb3\u7a0e\u7533\u62a5\u8868\u201d\uff0c\u7136\u540e\u70b9\u51fb\u201c\u540c\u610f\u201d\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>\u6b65\u9aa4 2 \u2013 \u66f4\u6b63\u8865\u5145\u7533\u62a5\u8868\u4e0a\u7684\u9519\u8bef\u6761\u76ee\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\">\u8bf7\u66f4\u6b63\u7533\u62a5\u8868\u4e0a\u7684\u9519\u8bef\u4fe1\u606f\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u76f4\u63a5\u5728\u8865\u5145\u7533\u62a5\u8868\u4e0a\u5ba1\u6838\u5e76\u66f4\u65b0\u4efb\u4f55\u4e0d\u51c6\u786e\u7684\u7533\u62a5\u4fe1\u606f\u3002\u5b8c\u6210\u8c03\u6574\u540e\uff0c\u9009\u62e9\u201c\u4fdd\u5b58\u201d\u529f\u80fd\u4fdd\u5b58\u4fe1\u606f\uff0c\u7cfb\u7edf\u5c06\u6839\u636e\u9700\u8981\u81ea\u52a8\u5c06\u6570\u636e\u6c47\u603b\u5230\u9644\u5f55 01\/KHBS \u548c 01-1\/KHBS \u4e2d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Nhap_thong_tin_vao_to_khai_bo_sung_01KHBS\"><\/span><b>\u6b65\u9aa4 3\uff1a\u5c06\u4fe1\u606f\u586b\u5165\u8865\u5145\u7533\u62a5\u8868 01\/KHBS \u4e2d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4ed4\u7ec6\u6838\u5bf9\u7b2c\u4e00\u4efd\u5df2\u63a5\u53d7\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u7684\u7535\u5b50\u4ea4\u6613\u4ee3\u7801\uff0c\u7136\u540e\u5c06\u5176\u8f93\u5165\u7535\u5b50\u4ea4\u6613\u4ee3\u7801\u680f\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 1\u30012\u30013 \u548c 4 \u9879\uff1a\u7531\u8f6f\u4ef6\u81ea\u52a8\u8ba1\u7b97\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>\u6b65\u9aa4 4 \u2013 \u586b\u5199\u9644\u5f55 01-1\/KHBS \u4e2d\u7684\u8bf4\u660e\u4fe1\u606f<\/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\">\u8bb0\u5f55\u4e0b\u9519\u8bef\u539f\u56e0\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8bf7\u5bf9\u6bcf\u4e00\u9879\u8c03\u6574\u63d0\u4f9b\u7406\u7531\u6216\u89e3\u91ca\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>\u6b65\u9aa4 5 \u2013 \u5bfc\u51fa XML \u6587\u4ef6\u5e76\u63d0\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8f93\u5165\u6240\u6709\u4fe1\u606f\u540e\uff0c\u70b9\u51fb\u201c\u4fdd\u5b58\u201d\uff0c\u7136\u540e\u9009\u62e9\u201c\u5bfc\u51fa\u201d\u4ee5\u521b\u5efa XML \u6587\u4ef6\u8fdb\u884c\u5728\u7ebf\u63d0\u4ea4\uff0c\u5c31\u50cf\u7f51\u7ad9\u4e0a\u7684\u5176\u4ed6\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u6837\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>\u4f7f\u7528 HTKK \u8f6f\u4ef6\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728 HTKK \u7cfb\u7edf\u4e0a\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff0c\u4f01\u4e1a\u548c\u7f34\u7eb3\u6240\u5f97\u7a0e\u7684\u4e2a\u4eba\u5e94\u7279\u522b\u6ce8\u610f\u63d0\u4ea4\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\uff0c\u4ee5\u514d\u56e0\u8fdd\u53cd\u7a0e\u52a1\u89c4\u5b9a\u800c\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b38\/2019\/QH14\uff08\u7b2c44\u6761\uff09\u89c4\u5b9a\uff0c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u5982\u4e0b\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u6708\u62a5\u7a0e\uff1a\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u6708\u4efd\u7684\u6b21\u6708 20 \u65e5\uff08\u4f8b\u5982\uff0c2026 \u5e74 2 \u6708\u7684\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e 2026 \u5e74 3 \u6708 20 \u65e5\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b63\u5ea6\u62a5\u7a0e\uff1a\u5b63\u5ea6\u62a5\u7a0e\u548c\u7f34\u7a0e\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u7eb3\u7a0e\u4e49\u52a1\u4ea7\u751f\u5b63\u5ea6\u540e\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929\u3002\uff08\u5982\u679c\u62a5\u7a0e\u65e5\u671f\u6070\u9022\u516c\u5171\u5047\u65e5\uff0c\u5219\u987a\u5ef6\u81f3\u5047\u65e5\u540e\u7684\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\u3002\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b63\u786e\u786e\u5b9a\u7533\u62a5\u5468\u671f\uff08\u6309\u6708\u6216\u6309\u5b63\u5ea6\uff09\u6709\u52a9\u4e8e\u786e\u4fdd\u5728 HTKK \u7cfb\u7edf\u4e2d\u51c6\u786e\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u9519\u8bef\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_thue_TNCN\"><\/span><b>\u4e2a\u4eba\u6240\u5f97\u7a0e\u7f34\u7eb3\u622a\u6b62\u65e5\u671f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u7f34\u7eb3\u622a\u6b62\u65e5\u671f\u4e0e\u76f8\u5e94\u671f\u95f4\u7684\u7eb3\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e00\u81f4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c 38\/2019\/QH14 \u53f7\u7b2c 55 \u6761\u7b2c 1 \u6b3e\u7684\u89c4\u5b9a\uff0c\u5982\u679c\u51fa\u73b0\u9519\u8bef\u4e14\u9700\u8981\u8865\u5145\u7533\u62a5\uff0c\u5219\u8865\u7f34\u7a0e\u6b3e\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u63d0\u4ea4\u8c03\u6574\u540e\u7eb3\u7a0e\u671f\u6587\u4ef6\u7684\u622a\u6b62\u65e5\u671f\u3002<\/span><\/p>\n<p><b>\u586b\u5199\u8868\u683c\u65f6\u7684\u91cd\u8981\u63d0\u793a\uff1a<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5982\u679c\u5728\u7ed3\u7b97\u4e2d\u53d1\u73b0\u9519\u8bef\uff0c\u4ed8\u6b3e\u5b9e\u4f53\u5fc5\u987b\u4e3a\u6bcf\u4e2a\u6709\u9519\u8bef\u7684\u6708\u4efd\u6216\u5b63\u5ea6\u51c6\u5907\u4e00\u4efd\u8865\u5145\u7533\u62a5\u8868 05\/KK-TNCN\uff0c\u5e76\u540c\u65f6\u4f7f\u7528 HTKK \u8f6f\u4ef6\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ea\u6709\u652f\u4ed8\u5de5\u8d44\u548c\u85aa\u91d1\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\u624d\u9700\u8981\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u5982\u679c\u5728\u8be5\u671f\u95f4\u5185\u6ca1\u6709\u8fdb\u884c\u4efb\u4f55\u4ed8\u6b3e\uff0c\u5219\u65e0\u9700\u63d0\u4ea4\u8be5\u6708\u6216\u8be5\u5b63\u5ea6\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u5982\u7b2c 126\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\uff0c\u5e76\u7531\u7b2c 2393\/TCT-DNNCN \u53f7\u516c\u51fd\u6307\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u8fd9\u4e9b\u622a\u6b62\u65e5\u671f\u548c\u539f\u5219\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728 HTKK \u7cfb\u7edf\u4e0a\u6b63\u786e\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c\u907f\u514d\u56e0\u903e\u671f\u4ed8\u6b3e\u800c\u53d7\u5230\u7f5a\u6b3e\u6216\u6b20\u7a0e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u62a5\u7a0e\u548c\u7f34\u7a0e\u7684\u622a\u6b62\u65e5\u671f\u5bf9\u4e8e\u786e\u4fdd\u5728HTKK\u7cfb\u7edf\u4e2d\u51c6\u786e\u3001\u5408\u89c4\u5730\u7533\u62a5\u4e2a\u4eba\u6240\u5f97\u7a0e\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u80fd\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u7f5a\u6b3e\u98ce\u9669\u3002\u5373\u4f7f\u5ef6\u8fdf\u51e0\u5929\u6216\u9519\u8bef\u7533\u62a5\u7eb3\u7a0e\u671f\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u4e0d\u5fc5\u8981\u7684\u7f5a\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u9664\u4e86\u5bc6\u5207\u5173\u6ce8\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b38\/2019\/QH14 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style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\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 [&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\/zh\/wp-json\/wp\/v2\/posts\/7665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=7665"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7665\/revisions"}],"predecessor-version":[{"id":7674,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7665\/revisions\/7674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7666"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}