B TI CHNH

TNG CC THU








TI LIU HNG DN
C NHN THC HIN
QUYT TON THU TNCN NM 2013






















H Ni, 01/2014
2

PHN I. HNG DN CHUNG
I. Phm vi p dng
- Ti liu ny p dng i vi cc c nhn, nhm c nhn c thu nhp thc hin
quyt ton thu TNCN nm 2013.
II. T vit tt
- TCT: Tng cc thu
- CQT: C quan thu
- KT: ng k thu
- QTT: Quyt ton thu
- MST: M s thu
- NNT: Ngi np thu
- TNCN: Thu nhp c nhn
- CQCT: T chc, c nhn chi tr thu nhp
III. Gii thch t ng
- C quan chi tr thu nhp (CQCT) l cc t chc, c nhn tr cc khon
thu nhp phi khu tr thu khng phn bit c pht sinh khu tr thu hay
khng pht sinh khu tr thu, c trch nhim khai quyt ton thu thu nhp c
nhn v quyt ton thu thu nhp c nhn thay cho cc c nhn c u quyn
theo quy nh ti im a.3, khon 1, iu 16 Thng t s 156/2013/TT-BTC
ngy 06/11/2013 ca B Ti chnh
- File d liu QTT: lu cc thng tin t khai, bng k quyt ton dng d
liu in t theo nh dng chun ca TCT ban hnh.
- H s quyt ton: bao gm cc t khai, bng k quyt ton thu bng
giy, c m vch hoc khng c m vch.
- Phn mm H tr quyt ton thu TNCN (gi tt l QTTNCN): l phn
mm ng dng do Tng cc Thu xy dng nhm h tr NNT k khai quyt
ton thu TNCN, in h s quyt ton v kt xut file d liu theo nh dng
chun, phc v vic quyt ton cho thu TNN.
- HTKK: L phn mm ca TCT cung cp cho NNT, nhm h tr nhp
d liu k khai thu v in t khai quyt ton c m vch, kt xut file d liu
theo nh dng chun cho cc loi thu, trong c thu TNCN.
- iHTKK: L phn mm HTKK ca TCT cung cp nhm h tr NNT np
h s khai thu ( c ch k in t) qua mng m khng cn gi t khai giy.
- Phn mm K ton, Qun l nhn s (gi tt l QLNS): L cc ng
dng phn mm k ton, nhn s, tin lng, hoc cc phn mm h tr k khai
khc m cc CQCT ang s dng v c cc tnh nng kt xut thng tin quyt
3

ton thu TNCN ra cc tp d liu in t theo nh dng chun ca CQT v h
tr chc nng in cc t khai quyt ton thu TNCN v bng k.
- Phn mm Kim tra file QTT: L ng dng phn mm ca CQT c
s dng kim tra v nhn file d liu quyt ton thu theo nh dng chun
ca CQT ban hnh. Trong phn mm h tr cc tnh nng kim tra nh dng
file v tnh nng sao chp file vo th mc lu tr ca CQT.
PHN II. HNG DN CHO CC C NHN THC HIN QUYT
TON TRC TIP VI CQT
I. Phm vi p dng
- Ti liu ny p dng i vi cc c nhn thuc i tng phi quyt
ton thu TNCN k tnh thu 2013, hoc khai quyt ton thu TNCN np
chm, iu chnh cho cc k tnh thu 2009, 2010, 2011, 2012
- Cc mu biu k khai quyt ton thu TNCN bao gm cc mu biu quy
nh nh sau:
K tnh
thu
i tng Mu t khai Theo quy nh ca Thng t
2013,
2012,
2011,
2010,
2009
C nhn c thu nhp t
tin lng, tin cng,
tin th lao v cc
khon thu nhp c tnh
cht tin lng, tin
cng. C nhn c thu
nhp t kinh doanh
09/KK-TNCN
09A/PL-TNCN
09B/PL-TNCN
09C/PL-TNCN
Thng t 28/2011/TT-BTC
ngy 28/2/2011 ca B Ti
chnh
2013,
2012,
2011,
2010,
2009
C nhn chuyn
nhng chng khon
ng k vi c quan
thu np thu thu nhp
c nhn theo biu thu
ton phn vi thu sut
20% tnh trn thu nhp
theo mu s 15/K-
TNCN
13/KK-TNCN
13/BK-TNCN
Thng t 28/2011/TT-BTC
ngy 28/2/2011 ca B Ti
chnh
2013,
2012,
2011,
2010,
2009
C nhn kinh doanh, c
nhn ng tn i din
cho nhm kinh doanh
lp h
08B/KK-TNCN Thng t 28/2011/TT-BTC
ngy 28/2/2011 ca B Ti
chnh
4

2011 Thu nhp tnh thu t
tin lng, tin cng;
t kinh doanh; t c
tc c chia do u t
vo th trng chng
khon, gp vn mua c
phn ca doanh nghip;
t chuyn nhng
chng khon ca c
nhn c min thu,
gim thu v k khai,
khu tr thu
Ph lc
25/MGT-TNCN
154/2011/TT-BTC ngy
11/11/2011 ca B Ti chnh
2012 C nhn, h kinh doanh
c thu nhp tnh thu t
tin lng, tin cng v
t kinh doanh n mc
phi chu thu thu nhp
c nhn bc 1 ca
Biu thu lu tin tng
phn
Ph lc 26/MT-
TNCN
Thng t 140 /2012/TT-BTC
ngy 21/08/2012 ca B Ti
Chnh
- Trng hp c nhn gi h s quyt ton thu TNCN nm 2011
theo mu ban hnh km theo Thng t 20/2010/TT-BTC ngy
5/2/2010 ca B Ti chnh ti CQT m cha c CQT ph duyt h
s th tin hnh k khai li h s quyt ton thu TNCN theo cc mu
biu ban hnh km theo Thng t 28/2011/TT-BTC ngy 28/2/2011
ca B Ti chnh.
II. Cc bc thc hin quyt ton
Bc 1: Chun b
- i vi cc c nhn cha c c MST cn lm cc th tc ng k
thu c cp MST. C nhn c th truy cp http://tncnonline.com.vn
xem cc hng dn v tin hnh cc th thc ng k thu vi CQT.
- thc hin khai quyt ton thu TNCN cc c nhn cn tp hp cc
thng tin v thu nhp, cc khon gim tr (bo him bt buc, gim tr gia
cnh...), thu TNCN tm np, tm khu tr. thu thp c cc thng
tin ny, cc c nhn c th yu cu CQCT cp chng t khu tr hoc cung cp
cc thng tin thu nhp m CQCT tr v s thu khu tr trong nm.
Bc 2: Ci t phn mm h tr khai quyt ton thu thu nhp c nhn
- C nhn c th lin h vi c quan thu hoc truy cp trang in t
http://tncnonline.com.vn, hoc http://www.gdt.gov.vn ti phn mm k khai
quyt ton nh HTKK, QTTNCN v cc Ti liu hng dn ci t, hng dn
s dng.
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- Thc hin ci t phn mm theo hng dn. Nu c vng mc trong
vic ci t v s dng, c nhn c th ngh CQCT, hoc lin h vi b phn
tuyn truyn h tr ca CQT c tr gip.
Bc 3: Khai quyt ton thu
1.Trng hp c nhn dng phm mm QTTNCN hoc HTKK k
khai quyt ton thu TNCN th thc hin nh sau:
- Nhp s liu quyt ton: nhp d liu cho t khai v bng k quyt
ton s dng ca cc phn mm h tr k khai s h tr t ng tng hp v
tnh thu t cc bng k ln t khai . V vy cc c nhn thc hin khai cc
thng tin trn cc bng k trc l c c cc t khai quyt ton thu y
v chnh xc.
- Kim tra v chnh sa thng tin c sai st.
- In h s quyt ton: S dng chc nng in trong cc phn mm in t
khai v bng k ph lc . H s quyt ton thu bao gm t khai quyt ton v
o i vi cc c nhn s dng phn mm QTTNCN in ra cc t khai,
bng k theo qui nh (khng c m vch).
- In ba tp h s (theo mu nh km hng dn ny): S dng cc chc
nng in trang ba ca cc phn mm h tr.

2.Trng hp c nhn khng c kh nng s dng phn mm k
khai s thc hin:
- C nhn c th ti cc mu t khai quyt ton ti trang in t
http://www.gdt.gov.vn v t in cc mu hoc lin h trc tip vi c quan thu
ly mu t khai hc t in cc mu t khai
- K khai s liu quyt ton trn cc t khai ny theo ng hng dn k
khai ca CQT ban hnh.
Bc 4: Kt xut d liu ra file
(Cc c nhn khng c kh nng s dng phn mm ng dng khng thc
hin bc ny).
Sau khi cp nht d liu vo cc phn mm k khai, c nhn thc hin:
- Kt xut d liu ra file: S dng cc chc nng ca phn mm kt
xut d liu ra file theo ng nh dng ca CQT quy nh.
- Kim tra tn file theo quy nh v ghi nh ni lu tp d liu.
Tn file kt xut c t theo ng cu trc: C1C2C3
N1N2N3N4N5N6N7N8N9N10N11N12N13M1M2M3M4-KK1K2K3K4 -
LL1L2.xml. Trong :
o C1C2C3: Th hin tn vit tt ca c quan thu qun l. V d
HAN (Cc thu H Ni), HPH (Cc thu Hi Phng)
6

o N1N2N3N4N5N6N7N8N9N10N11N12N13: M s thu c quan
chi tr (Nu m s thu c quan chi tr l 10 s th mc nh ng
dng t thm chui 000 vo cui).
N1N2 l s phn khong tnh cp m s thu c quy nh
theo danh mc m phn khong tnh
By ch s tip theo N3N4N5N6N7N8N9 c nh theo
s th t t 0.000.001 n 9.999.999 gn cho tng i tng
np thu
Ch s tip theo N10 l ch s kim tra
Cch tnh s ch s kim tra
Cc ch s t N1N2- N3N4N5N6N7N8N9 c nhn
vi mt s nguyn t nh sau: N1 nhn vi 31, N2
nhn vi 29, N3 nhn vi 23, N4 nhn vi 19, N5
nhn vi 17, N6 nhn vi 13, N7 nhn vi 7, N8 nhn
vi 5, N9 nhn vi 3.
Tng ca cc tch s ny c chia cho 11, ly s d
ca php chia. Ch s kim tra N10 s l hiu s ca
10 v s d ca php chia. Nu ch s kim tra c
tnh theo cng thc trn khng bng N10 th MST
nhp vo khng ng nh dng
Mi s t N1 n N10 (theo m t trn) c cp cho
ngi np thu c lp v n v chnh
Ba ch s N11N12N13 l cc s th t t 001 n 999 c
nh theo tng n v trc thuc, chi nhnh ca ngi np
thu c lp v n v chnh
o M1M2M3M4: th hin thng tin k hiu t khai
T khai 09/KK-TNCN c k hiu trn tn file l 09CN
T khai 13/KK-TNCN c k hiu trn tn file l 13CK
T khai 08B/KK-TNCN c k hiu trn tn file l 08BN
o KK1K2K3K4: th hin thng tin k tnh thu ca t khai
K: Y (nm)
K1K2K3K4 c gi tr l nm ( v d: 2013)
o LL1L2: th hin trng thi v s ln np t khai (L00 th hin
trng thi chnh thc, L01 .. L99: th hin trng thi b sung tng
ng vi s ln b sung ca t khai)
V d : C nhn c MST 4400565435 do Cc thu Ph Yn qun l,
k khai t khai quyt ton mu 09/KK-TNCN , t khai chnh thc np
ln u. Vy tn file s nh sau:
7

PHY-4400565435000-09CN-Y2013-L00
Lu : Kim tra s liu khp ng gia bn in ra giy v file d liu.
CQT s yu cu gi li file d liu nu c chnh lch vi bn giy hoc sai tn,
sai cu trc, nh dng qui nh.
Bc 5: Gi file d liu quyt ton n CQT
i vi cc file d liu c kt xut ti bc 4 trn, NNT c th
gi file n c quan thu theo mt trong hai cch sau:
o Gi qua mng internet: NNT truy cp trang in t
http://tncnonline.com.vn, s dng chc nng Gi d liu gi file d
liu cho CQT v thc hin cc bc theo hng dn s dng. CQT
khuyn khch c nhn gi file theo cch ny.
o Gi trc tip ti CQT hoc qua bu in cng vi h s khai thu
bng giy: Tp d liu s c ghi vo a CD hoc USB.
Bc 6: Gi h s quyt ton bng giy n CQT
- NNT gi h s khai quyt ton thu in n c quan thu theo cc
hnh thc nh: Np trc tip hoc gi qua ng bu in m bo ng thi
hn theo quy nh ca Lut thu TNCN. Tuy nhin, CQT khuyn khch c nhn
gi h s khai quyt ton thu theo ng bu in.
Lu :
- i vi cc c nhn c gi h s giy v file phi in v gi km trang
ba tp, ph lc 25/MGT-TNCN cng vi h s giy.
- i vi cc c nhn ch gi h s giy khng cn gi km trang ba tp.
Bc 7: Theo di kt qu gi file
Sau khi gi tp d liu quyt ton v h s QT, NNT c th truy cp vo
cng thng tin in t http://tncnonline.com.vn theo di kt qu gi tp d
liu (Xem chi tit hng dn s dng phn mm Gi file qua mng trn a ch
http://tncnonline.com.vn.)
Bc 8: iu chnh s liu quyt ton
Khi c cc sai st cn iu chnh hoc nhn c thng bo cn iu
chnh ca CQT, c nhn thc hin k khai quyt ton, kt xut li tp d liu v
gi cho CQT. Cc bc thc hin bt u t Bc 3 n Bc 6 trn.
.Lu : Ghi nh tn file iu chnh copy hoc gi ng tp d liu
iu chnh.
8


BA TP
H S QUYT TON THU
(Dng cho cc t chc, c nhn np HS quyt ton thu TNCN c gi file d liu)


M s thu: (t in TT nu in t UD QTTNCN v HTKK)
Tn t chc/c nhn chi tr: (t in TT nu in t UD QTTNCN v HTKK)


H s QT bao gm:

05/KK-TNCN, Cc bng k
02/KK-BH , Cc bng k
02/KK-XS , Cc bng k
06/KK-TNCN , Cc bng k
08B/KK-TNCN
09/KK-TNCN, Cc bng k
13/KK-TNCN, Cc bng k
Ph lc 25/MGT-TNCN
Mu QT khc v cc bng k (NNT t ghi mu t khai quyt ton bn di)


Hnh thc gi File ( Ch gi file theo 1 hnh thc cho tt c cc file t khai).

Qua mng internet, Trc tip, Bu in