{"id":1373,"date":"2026-01-23T19:26:12","date_gmt":"2026-01-23T12:26:12","guid":{"rendered":"https:\/\/www.gocdidong.net\/index.php\/cach-kiem-tra-va-xoa-no-thue-thu-nhap-ca-nhan-hieu-qua\/"},"modified":"2026-01-23T19:26:12","modified_gmt":"2026-01-23T12:26:12","slug":"cach-kiem-tra-va-xoa-no-thue-thu-nhap-ca-nhan-hieu-qua","status":"publish","type":"post","link":"https:\/\/www.gocdidong.net\/index.php\/cach-kiem-tra-va-xoa-no-thue-thu-nhap-ca-nhan-hieu-qua\/","title":{"rendered":"C\u00e1ch ki\u1ec3m tra v\u00e0 x\u00f3a n\u1ee3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hi\u1ec7u qu\u1ea3"},"content":{"rendered":"

\"C\u00e1ch<\/p>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 85 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf, bao g\u1ed3m:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00e3 qua \u0111\u1eddi ho\u1eb7c \u0111\u01b0\u1ee3c T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft, kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng h\u00e0nh vi d\u00e2n s\u1ef1 v\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

– Nh\u1eefng kho\u1ea3n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean, nh\u01b0ng \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3, khi quay l\u1ea1i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, h\u1ecd c\u1ea7n ph\u1ea3i ho\u00e0n tr\u1ea3 l\u1ea1i kho\u1ea3n n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a.<\/p>\n

– C\u00e1c kho\u1ea3n thu\u1ebf, ti\u1ec1n ph\u1ea1t li\u00ean quan \u0111\u1ebfn nh\u1eefng c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, d\u1ecbch b\u1ec7nh m\u00e0 v\u1eabn c\u00f2n thi\u1ec7t h\u1ea1i n\u1eb7ng n\u1ec1, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t v\u00e0 kh\u00f4ng th\u1ec3 n\u1ed9p thu\u1ebf.<\/p>\n

Th\u1ee7 t\u1ee5c \u0111\u1ec3 x\u00f3a n\u1ee3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n

C\u00e1c c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u1ed3 s\u01a1 v\u00e0 g\u1eedi \u0111\u1ebfn c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 xem x\u00e9t vi\u1ec7c x\u00f3a n\u1ee3 thu\u1ebf cho nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb bao g\u1ed3m:<\/p>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

– C\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 thu\u1ebf.<\/p>\n

(Theo \u0110i\u1ec1u 86 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019)<\/p>\n

H\u01b0\u1edbng d\u1eabn tra c\u1ee9u n\u1ee3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2026<\/strong><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p 1: Tra c\u1ee9u qua Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/h3>\n

B\u01b0\u1edbc 1:<\/strong> \u0110\u0103ng nh\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp v\u00e0o Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>, ch\u1ecdn m\u1ee5c C\u00e1 nh\u00e2n<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng nh\u1eadp. C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u00e0i kho\u1ea3n thu\u1ebf \u0111i\u1ec7n t\u1eed. N\u1ebfu ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u0103ng k\u00fd b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/p>\n

\"C\u00e1ch<\/p>\n

B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1ee5c Tra c\u1ee9u<\/strong> v\u00e0 sau \u0111\u00f3 ch\u1ecdn Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf<\/strong>.<\/p>\n

T\u1ea1i \u0111\u00e2y, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p, v\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m ho\u1eb7c x\u00f3a n\u1ee3.<\/p>\n

\"C\u00e1ch<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p 2: Tra c\u1ee9u qua \u1ee9ng d\u1ee5ng di \u0111\u1ed9ng eTax<\/strong><\/h3>\n

B\u01b0\u1edbc 1:<\/strong> \u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd. N\u1ebfu ch\u01b0a c\u00f3 t\u00e0i kho\u1ea3n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n \u0111\u0103ng k\u00fd b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n.<\/p>\n

\"C\u00e1ch<\/p>\n

B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1ee5c Tra c\u1ee9u ngh\u0129a v\u1ee5 thu\u1ebf<\/strong> v\u00e0 sau \u0111\u00f3 ch\u1ecdn T\u1ea5t c\u1ea3 ngh\u0129a v\u1ee5 thu\u1ebf<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n tra c\u1ee9u.<\/p>\n

T\u1ea1i \u0111\u00e2y, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n bi\u1ebft, bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i n\u1ed9p.<\/p>\n

\"C\u00e1ch<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o n\u00fat xem chi ti\u1ebft \u0111\u1ec3 ki\u1ec3m tra c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n thu\u1ebf c\u1ee7a m\u00ecnh.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u 85 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n","protected":false},"author":0,"featured_media":1374,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cong-nghe"],"_links":{"self":[{"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/posts\/1373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/comments?post=1373"}],"version-history":[{"count":0,"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/posts\/1373\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/media\/1374"}],"wp:attachment":[{"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/media?parent=1373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/categories?post=1373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gocdidong.net\/index.php\/wp-json\/wp\/v2\/tags?post=1373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}