hƯỚng dÂn kê khai thuế qua mạng bằng htkk

TNG CC THU

TI LIU HNG DN S DNG NG DNG H TR K KHAI DNH CHO

NGI NP THU (HTKK - PHIN BN 3.2.3)

H Ni, 04/2014

Ti liu hng dn s dng HTKKv3.2.3

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MC LC 1. GII THIU .................................................................................................................... 5 1.1 M vch 2 chiu .......................................................................................................... 5 1.2 Hng dn s dng phn mm h tr k khai ............................................................ 5

1.2.1 Cch s dng tr gip trong ng dng ................................................................ 5 1.2.2 Yu cu v cu hnh h thng .............................................................................. 5 1.2.3 Hng dn thit lp thng s mn hnh ............................................................... 6 1.2.4 Hng dn cch g ting vit c du .................................................................. 6 1.2.5 Hng dn kt ni my in ................................................................................... 8 1.2.6 Khi ng ng dng ............................................................................................ 8 1.2.7 Giao din ng dng ............................................................................................. 9 1.2.8 S dng h thng menu ..................................................................................... 10 1.2.9 K khai thng tin doanh nghip ......................................................................... 11 1.2.10 iu khin nhp d liu .................................................................................... 12 1.2.11 Nhp mi, m t khai thu ................................................................................ 14 1.2.12 Cc chc nng trn mn hnh k khai t khai.................................................... 15 1.2.13 Kim tra v thng bo k khai sai ..................................................................... 18 1.2.14 Sao lu d liu ................................................................................................... 19 1.2.15 Phc hi d liu ................................................................................................. 20 1.2.16 Kt xut ra file PDF ........................................................................................... 21 1.2.17 Danh mc .......................................................................................................... 24 1.2.18 Tra cu t khai .................................................................................................. 26

2 M BO CA C QUAN THU ............................................................................. 28 2.1 Bn quyn ................................................................................................................. 28 2.2 Tnh tin cy ............................................................................................................... 28 2.3 Bn cn in t khai ..................................................................................................... 29 2.4 Lu tr t khai .......................................................................................................... 29 3 HNG DN S DNG CC CHC NNG K KHAI ........................................ 30 3.1 K khai thng tin chung ca doanh nghip ............................................................... 30 3.2 Cc quy nh v tnh nng h tr hng dn k khai chung ca ng dng: ............. 30 3.3 Hng dn thc hin chc nng k khai thu GTGT ............................................... 31

3.3.1 T khai thu gi tr gia tng khu tr mu 01/GTGT ........................................ 31 3.3.2 T khai thu gi tr gia tng cho d n u t mu 02/GTGT .......................... 44 3.3.3 T khai thu gi tr gia tng trc tip mu 03/GTGT ........................................ 49 3.3.4 T khai thu GTGT mu 04/GTGT (Dnh cho ngi np thu tnh thu theo phng php tnh trc tip trn doanh thu)...................................................................... 51 3.3.5 T khai thu GTGT mu 05/GTGT (Tm np trn doanh s i vi kinh doanh ngoi tnh) ........................................................................................................................ 54 3.3.6 T khai Biu thu xc nh thu s thu GTGT c u i theo ngh quyt 08/2011/NQ13 ................................................................................................................. 55

3.4 Hng dn thc hin chc nng k khai thu TNDN .............................................. 56 3.4.1 T khai thu thu nhp doanh nghip tm tnh mu 01A/TNDN ....................... 56 3.4.2 T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN ....................... 60 3.4.3 T khai thu nhp doanh nghip cho chuyn nhng BS - 02/TNDN ............ 62 3.4.4 T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN .............. 66 3.4.5 Bng k gia hn np thu TNDN qu I, II, III thc hin np vo ngn sch nh nc nm 2011 .......................................................................................................... 75

3.5 Hng dn thc hin chc nng k khai thu Thu nhp c nhn ............................. 76


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3.5.1 T khai thu thu nhp c nhn mu 01/KK-XS theo thng ............................... 76 3.5.2 T khai thu thu nhp c nhn mu 01/KK-XS theo Qu ................................. 78 3.5.3 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu .......................... 78 3.5.4 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng ........................ 81 3.5.5 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng ........................ 82 3.5.6 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Qu ........................... 85 3.5.7 T khai thu thu nhp c nhn mu 07/KK-TNCN (C nhn t khai) .............. 86 3.5.8 T khai tm np thu TNCN mu 08/KK-TNCN ............................................. 89 3.5.9 T khai tm np thu TNCN mu 08A/KK-TNCN .......................................... 91 3.5.10 T khai thu vi hot ng cho thu ti sn 01/KK-TTS .............................. 93 3.5.11 T khai thu thu nhp c nhn mu 01/KK-BHDC .......................................... 95 3.5.12 T khai Quyt ton thu TNCN mu 02/KK-XS. ............................................. 97 3.5.13 T khai Quyt ton thu TNCN mu 02/KK-BH. ............................................. 99 3.5.14 T khai Quyt ton thu TNCN mu 05/KK-TNCN. ..................................... 101 3.5.15 T khai Quyt ton thu TNCN mu 06/KK-TNCN. ..................................... 106 3.5.16 T khai Quyt ton thu TNCN mu 08B/KK-TNCN. ................................... 109 3.5.17 T khai Quyt ton thu TNCN mu 09/KK-TNCN. ..................................... 111 3.5.18 Ph lc min gim thu TNCN theo ngh quyt 08/2011/QH13 ..................... 116

3.6 Hng dn thc hin chc nng k khai thu Ti nguyn...................................... 117 3.6.1 T khai thu ti nguyn mu s 01/TAIN ....................................................... 117 3.6.2 T khai Quyt ton thu ti nguyn mu s 02/TAIN .................................... 119

3.7 Hng dn thc hin chc nng k khai thu Tiu th c bit ............................. 121 3.7.1 T khai thu Tiu th c bit mu s 01/TTB ............................................ 121

3.8 Hng dn thc hin chc nng k khai thu Nh thu ......................................... 126 3.8.1 T khai thu Nh thu nc ngoi mu 01/NTNN ......................................... 126 3.8.2 T khai thu Nh thu nc ngoi mu 03/NTNN ......................................... 128

3.9 Hng dn thc hin chc nng k khai Ph, l ph ............................................... 130 3.9.1 T khai ph bo v mi trng mu s 01/BVMT .......................................... 130 3.9.2 T khai quyt ton ph bo v mi trng mu s 02/BVMT ........................ 132

3.10 Hng dn thc hin chc nng k khai Thu bo v mi trng ......................... 135 3.10.1 T khai thu bo v mi trng mu s 01/TBVMT ...................................... 135

3.11 Hng dn thc hin chc nng to cc mu Ho n .......................................... 137 3.11.1 Thng bo pht hnh ha n Mu TB01/AC ............................................. 137 3.11.2 Bo co tnh hnh nhn in ha n Mu BC01/AC ....................................... 141 3.11.3 Bo co mt, chy, hng ha n Mu BC21/AC ........................................ 143 3.11.4 Thng bo kt qu hy ha n Mu TB03/AC ........................................... 144 3.11.5 Thng bo iu chnh thng tin ti Thng bo pht hnh ha n Mu: TB04/AC ........................................................................................................................ 146 3.11.6 Bo co tnh hnh s dng ha n Mu BC26/AC ...................................... 148

3.12 Hng dn thc hin chc nng to cc mu bin lai thu ph, l ph ..................... 153 3.12.1 Thng bo pht hnh bin lai thu ph, l ph Mu TB01/AC ....................... 153 3.12.2 Bo co nhn in, cung cp phn mm t in bin lai thu ph, l ph Mu BC01/AC ....................................................................................................................... 157 3.12.3 Bo co mt, chy bin lai thu ph, l ph Mu BC21/AC ............................ 160 3.12.4 Thng bo kt qu hy bin lai thu ph, l ph Mu TB03/AC ..................... 163 3.12.5 Bo co tnh hnh s dng bin lai thu ph, l ph Mu BC7/AC .................. 166

3.13 Hng dn thc hin chc nng lp bo co ti chnh ........................................... 169 3.13.1 Lp B Bo co ti chnh theo Quyt nh 15/2006/Q-BTC ........................ 169 3.13.2 Lp B Bo co ti chnh theo Quyt nh 48/2006/Q-BTC ........................ 176 3.13.3 Lp B Bo co ti chnh theo Quyt nh 16/2007/Q-NHNN .................... 184 3.13.4 Lp B bo co ti chnh theo Thng t s 95/2008/TT-BTC v Thng t s


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162/2010/TT-BTC ......................................................................................................... 190 3.14 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Thy in 196

3.14.1 T khai thu gi tr gia tng dng cho cc c s sn xut thy in hch ton ph thuc EVN hoc hch ton ph thuc cc Tng cng ty pht in thuc Tp on in lc Vit Nam theo mu 01/T - GTGT (mu 01/T-GTGT ................................ 196 3.14.2 T khai thu ti nguyn mu 03/T-TAIN ..................................................... 198

3.15 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Du kh200 3.15.1 T khai thu thu nhp doanh nghip tm tnh i vi du kh mu 01A/TNDN- DK 200 3.15.2 T khai thu thu nhp doanh nghip tm tnh i vi kh thin nhin mu 01B/TNDN- DK ............................................................................................................ 202 3.15.3 T khai thu ti nguyn tm tnh i vi du kh mu 01/TAIN- DK ........... 204 3.15.4 Bo co d kin sn lng du kh khai thc v t l tm np thu mu 01/BCTL-DK ................................................................................................................. 206

4 THNG TIN H TR ................................................................................................ 207


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1. GII THIU

Ti liu ny c xy dng h tr ngi k khai thu hiu r cc quy nh, hng dn v k khai thu v cch thc s dng chng trnh phn mm h tr k khai.

1.1 M vch 2 chiu M vch 2 chiu l mt k thut m ho thng tin thnh dng d liu m my c th c c. H thng ng dng k thut m vch 2 chiu l h thng thc hin vic m ho thng tin, t chc v in ra m vch, ng thi cung cp chc nng nhn, gii m d liu t my c m vch.

1.2 Hng dn s dng phn mm h tr k khai

1.2.1 Cch s dng tr gip trong ng dng Duyt qua cc ni dung tr gip Di chuyn chut cho n khi xut hin hnh bn tay , khi tng ng s c mt mc tr gip lin quan n thng tin ang hin th. Kch chut tri chuyn n mn hnh tr gip tip theo. Thng thng mc ny s hin th di dng mt on ch mu xanh v c gch chn. Ngi dng c th s dng tnh nng tr gip bng 2 cch sau: Cch th nht bt k v tr no trn mn hnh, khi bm F1 s xut hin mn hnh tr gip. Cch th hai Trn menu, kch chut tri vo mc Tr gip. C th truy xut ni dung h tr theo tng ch (Contents): Cc ch c t chc di dng tng chng, ging nh cun sch gio khoa.

1.2.2 Yu cu v cu hnh h thng

Yu cu v thit b phn cng v h iu hnh Hu ht cc my tnh c nhn s chy c ng dng h tr k khai. Tuy nhin hin ti ng dng h tr k khai mi ch chy c trn nn phn cng c Windows h tr. Yu cu cu hnh ti thiu ca my tnh nh sau: B vi x l Intel hoc cc thit b x l tng thch, Tc ti thiu PII 400 MHz (hoc Celeron 567 MHz), H iu hnh Window2000, XP hoc Windows2003, My in Laser.

Yu cu v cc phn mm h tr g ting Vit Unicode ng dng h tr k khai h tr font ch Unicode do i hi my tnh phi c ci t phn mm h tr g font Unicode. Hin ti ng dng ch nhn c ting Vit khi dng b g VietKey v theo 2


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kiu g l TELEX v VNI.

1.2.3 Hng dn thit lp thng s mn hnh ng dng h tr k khai c thit k tt nht cho mn hnh c phn gii 800x600. Nu bn thy mn hnh khng hin th ht giao din ng dng hoc thy ch hin th ln qu nh th cn phi t li v phn gii 800x600. iu chnh li phn gii mn hnh bn lm nh sau: Vo START/Settings/Control Panel/Display/ Settings, v chnh phn gii nh hnh v di y:

Chn OK, mn hnh s c iu chnh v phn gii 800x600

1.2.4 Hng dn cch g ting vit c du Thc hin cu hnh nh di y g Unicode bng b g VietKey2000:


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c th thc hin nhp d liu vo chng trnh HTKK bng b g Unikey, Trong ca s lm vic ca phn mm Unikey ngi s dng chn nt "M rng" sau tch chn vo chc nng "S dng clipboard cho unicode". Cc thng s khc chn mc nh nh mn hnh sau:


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Chn "ng" kt thc cng vic.

1.2.5 Hng dn kt ni my in Trc khi in th my in phi c ni vi my tnh v my tnh cn phi c ci t phn mm iu khin my in ny. Trong windows vic thc hin nh sau: Vo START/Settings/Printers and Faxes. Sau thc hin Add Printer theo hng dn ca h iu hnh Windows

1.2.6 Khi ng ng dng Khi ng ng dng bng cch kch kp chut vo biu tng HTKK 3.2.0 trn


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mn hnh hoc vo START/Programs/Tong Cuc Thue/Ho tro ke khai/HTKK 3.2.1

bt u s dng, cn phi nhp m s thu. Nu l ln khai bo m s thu u tin th h thng s hin th ngay mn hnh khai bo thng tin v doanh nghip, ngc li nu khng phi khai bo ln u th s xut hin giao din chnh ca ng dng. Nu ngi s dng thc hin k khai cho nhiu m s thu th chn ln lt tng m s khai bo trong mn hnh ny. Khi ang k khai cho mt m s thu m mun chuyn sang m s khc th kch vo chc nng chuyn m s khc trong menu H thng.

1.2.7 Giao din ng dng Giao din chnh ca ng dng h tr k khai nh sau:


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Trn giao din chnh th hin menu iu khin gc trn, bn tri v s hiu phin bn ng dng.

1.2.8 S dng h thng menu Menu c t pha bn tri trn mn hnh. Khi vo mn hnh chc nng th menu s bin mt, v s hin tr li khi thot chc nng. C th dng chut hoc bn phm iu khin menu. Di chut trn menu


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tng ng vi cc phm mi tn ln v xung, kch chut tri tng ng vi phm Enter. Mc khng c hnh km theo gn vi mt mn hnh chc nng, cn mc ch m v c hnh th hin nhm cc chc nng c cng ngha. Bn tri cc mc chn c hnh du

hoc

. Khi kch chut tri ln hnh du

th cc mc chc nng s hin th, ngc li ln du

th cc mc ny s c thu gn v bin mt Cc thng tin lin quan: Giao din chnh nhp mi, m t khai

1.2.9 K khai thng tin doanh nghip C 2 hnh thc khi ng chc nng ny:

T menu "H thng", chn chc nng Thng tin doanh nghip. T khi ng sau khi nhp m s thu mi trong bc khi ng ng dng Cc trng nh du * l cc trng phi nhp Trng ngy bt u nm ti chnh phi l ngy u qu (01/01, 01/04, 01/07, 01/10). Gi tr ny c s dng xc nh mu t khai TNDN tm np qu v quyt ton TNDN nm. Do cn phi nhp chnh xc gi tr ny v khng c sa nu k khai cc t khai thu TNDN trn y. Nu thay i doanh nghip s phi xo v k khai li cc t khai TNDN k khai.


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1.2.10 iu khin nhp d liu Nhp theo danh sch:

Khi bm chut tri vo nt lit k danh sch s thy xut hin cc gi

tr c th chn. Bn khng th nhp thng tin khc vo y c. Theo v d hnh bn th ch c th chn gi tr 11 hoc 23 trong mc chn ny. Khi

mun xa d liu trn trng ny phi bm phm hoc Chn c hoc khng v la chn nhiu phng n theo danh sch:

Mc chn l cu tr li c hoc khng cho cu hi i km. nh du tng ng vi cu tr li c, khi s xut hin du tch , ngc li l tr li khng. Kch nt chut tri hoc phm t hoc b du tch . Trong v d hnh bn tng ng vi la chn 2 ph lc di v khng chn ph lc trn


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cng. Nu nh du vo Chn ph lc k khai th c 3 mc di s c nh du v ngc li. C th dng chut hoc bn phm di chuyn gia cc la chn. Trong v d hnh bn dng phm mi tn ln, xung dch chuyn gia mc PL 02A/GTGT v PL 02B/GTGT. Hoc dng nt chut tri la chn.

Nhp d liu theo bng:

Trn giao din bng bn ch nhp c vo cc dng chi tit mu trng, cc dng mu xanh s t ng tnh gi tr theo cng thc tng ng. Bn khng th di chuyn n cng nh khng th sa thng vo cc dng mu xanh ny c. o Bm phm hoc di chuyn n tip theo, nu mun di chuyn

ngc v pha trc th nhn gi phm v bm phm . C th s dng chut thay th cho tt c cc thao tc ny.

o Bm phm mi tn ln hoc xung dch chuyn ln dng trn hoc xung di.

o S dng thanh cun pha bn phi bng hin th cc dng cn li. Nu bn bm vo cc nt mi tn th bng s dch ln hoc xung tng dng. Nu bn bm, gi v ko hp cun th s hin th nhiu dng mt lc.


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o Bm phm F5 thm dng mi trong bng. Bn ch thm c dng mi khi ang dng cui cng. Nu bng chia thnh nhiu mc v mi mc c php thm dng th dng cui cng l dng cui ca cc mc ny.

o Bm phm F6 xa dng trong bng. Bn khng th xa c dng u tin. Nu bng chia thnh nhiu mc v mi mc c php xa dng th dng u tin l dng u ca cc mc ny.

o Dng phm chut tri hoc gi phm v g phm , chuyn i gia cc Tab trn mn hnh c nhiu TAB (nh hnh v v d trn y).

Kch thc v format d liu: D liu kiu s nhp c ti a 14 ch s (khng vt qu 100 nghn t). Cc trng nhp s tin cho php nhp chi tit n ng Vit Nam v khng cho php nhp s thp phn. Du phn cch 3 s l du chm (.). V d 123.456.789 Cc trng nhp t l cho php nhp n 2 s thp phn. Du chm (.) phn cch 3 s cn du phy (,) phn bit phn thp phn. V d 65.234,25. Trng kiu ngy (dd/mm/yyyy), bn phi nhp theo ng nh dng k c du /. Nu khng nhp ng nh dng gi tr s bin mt khi nhy sang khc. Cc trng c quy nh ch cho php nhp s th khng th nhp ch. H thng s khng nhn v hin th ch trong cc trng hp ny.

1.2.11 Nhp mi, m t khai thu Trong menu "K khai" chn mt t khai, xut hin mn hnh nhp k k khai. K k khai s hin th theo thng hoc qu tu thuc vo mu t khai.

Nu t khai c ph lc i km th h thng s hin th danh sch cc ph lc la chn. Ch nhng ph lc c chn th mi xut hin trong mn hnh tip theo. Sau khi chn k, nu t khai ca k ny c k khai trc th h thng s t nh du nhng ph lc c k khai trc . Bn khng th xo b nhng ph lc ny c. Nu mun xo b ph lc th vo mn hnh k khai,


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ch ph lc mun xo v bm nt "Xo".

V d hnh trn tng ng vi t khai GTGT khu tr thng 01/2008. T khai ny c khai trc , c 3 ph lc 01-1/GTGT, 01-2/GTGT v 01-3/GTGT c k khai th hin bng du check b m. Bm vo nt "ng " th khi mn hnh k khai s xut hin giao din t khai v 3 ph lc. Nu mun xo ph lc 01-3/GTGT th chuyn n mn hnh ca ph lc ny v bm nt "Xo".

1.2.12 Cc chc nng trn mn hnh k khai t khai Trn mn hnh k khai t khai c tt c 7 chc nng:

Thm ph lc

S dng chc nng ny cho php thm mi mt ph lc khc vo t khai. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Thm ph lc hoc bm phm tt + T. Mn hnh thm ph lc t khai xut hin nh sau:


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Nu mun thm ph lc no th chn check tng ng sau nhn chut tri vo nt "ng " (hoc bm phm tt + G) thm mi ph lc. Hoc c th nhn chut tri vo nt "ng" (hoc n phm tt + N) thot khi mn hnh m khng thm ph lc no.

Nhp li thng tin

S dng chc nng ny xo b ton cc thng tin k khai trn mn hnh k khai li t u. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Nhp li hoc bm phm tt + H.

Ghi thng tin k khai

S dng chc nng ny ghi li cc thng tin thay i trn mn hnh t khai vo file t khai. ng dng kim tra d liu k khai trc khi ghi, nu thng tin sai h thng s bo li nhng vn cho php ghi. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Ghi hoc bm phm tt + G.

In t khai

S dng chc nng ny in d liu k khai trn mn hnh ra mu t khai, ng dng kim tra d liu v ch xut hin mn hnh in khi d liu khng cn li. Kch hot chc nng ny bng cch nhn nt chut tri vo nt In hoc bm phm tt + I. Mn hnh in xut hin nh sau:


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Bn c th chn my in, s bn in v s trang in. Mc Chn my in s hin th tn my in mc nh c cu hnh trong Windows. Nu khng thy tn my in th tc l my tnh ny cha c ci my in. Khi phi ci my in trc khi s dng ng dng. Nu mun xem trc mn hnh in ra th bm chut tri vo nt Xem trc. Mn hnh xem trc xut hin trn c cc nt dch chuyn gia cc trang, phng to, thu nh, nt in v thot.

o Nt c hnh mi tn sang bn phi dch chuyn sang trang tip theo. Nu l trang cui cng th mu ca mi tn s i thnh .

o Nt c hnh mi tn sang bn tri dch chuyn sang trang trc. Nu l trang u tin th mu ca mi tn s i thnh .

o Nt phng to hoc thu nh mn hnh in. o Nt in ra my in ng thi thot mn hnh xem trc. o Nt thot mn hnh xem trc.

Xo t khai S dng chc nng ny xo t khai hoc ph lc nu c. Nu giao din l mn hnh t khai th ng dng s hi v cho xo t khai (v cc ph lc km theo nu c), ngc li nu l giao din ph lc th s hi c xo ph lc ny khng v cho php xo ph lc hin ti. y l chc nng duy nht xo ph lc trong trng hp ph lc khng cn thit na. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Xo hoc bm phm tt + X. Thng tin lin quan: Thm mi ph lc

Kt xut t khai S dng chc nng ny kt xut d liu k khai trn mn hnh ra file excel,


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ng dng kim tra d liu v ch cho php kt xut ra file khi d liu khng cn li. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Kt xut hoc bm phm tt + K. Kt xut XML S dng chc nng ny kt xut d liu k khai trn mn hnh ra file XML, ng dng kim tra d liu v ch cho php kt xut ra file khi d liu khng cn li. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Kt xut XML hoc bm phm tt + T. Nhp t XML

S dng chc nng ny nhn d liu t khai t file XML c cu trc theo ng cu trc chun quy nh. Kch hot chc nng ny bng cch nhn nt chut tri vo nt Nhp t XML hoc bm phm tt + P

Thot mn hnh k khai S dng chc nng ny thot chc nng k khai. Kch hot chc nng ny bng cch nhn nt chut tri vo nt ng hoc bm phm tt + N.

1.2.13 Kim tra v thng bo k khai sai Kim tra Kim tra li l bc c thc hin u tin trc khi ghi, in hoc kt xut t khai. H thng s kim tra xem tt c cc mc bt buc phi nhp c in thng tin cha? ng thi i chiu kim tra gia cc ch tiu c ng theo quy nh k khai khng? Nu c li k khai th vn c ghi nhng khng th in hoc kt xut t khai.

Thng bo sai Nu k khai sai h thng s thng bo c li k khai, tt c cc k khai li s hin th vi nn mu hng v c mt du pha gc trn bn phi . Khi a con chut vo du ny h thng t hin th ni dung li v hng dn sa. H thng t ng nhy v b li u tin. Di y l mt v d v thng bo li.


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Thc hin cc bc sau y sa li: o Bc 1: a con chut vo du mu h thng hin th ni dung v hng

dn sa li

o Bc 2: Thc hin sa li, hy bm F1 nu cn hng dn chi tit cho mc k khai ny.

o Bc 3: Bm nt "Ghi" hoc "In" hoc "Kt xut" h thng kim tra li d liu sau khi sa.

o Bc 4: Lp li cc bc t 1 n 3 cho n khi h thng khng xut hin thng bo li.

o Khi c th In hoc kt xut t khai.

1.2.14 Sao lu d liu Trong trng hp cn ci t li my tnh hoc chuyn ng dng t my ny sang my khc th s xut hin nhu cu chuyn d liu k khai t ni ny sang ni khc. Vic c thc hin bng chc nng sao lu v phc hi d liu. T menu "Cng c", chn chc nng Sao lu d liu.


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Nhp vo tn file sao lu (v d backup). Bm nt "Save" thc hin sao lu ton b d liu k khai ra file ny. Chy chc nng "Phc hi" thc hin khi phc li d liu sao lu.

1.2.15 Phc hi d liu T menu "Cng c", chn chc nng Phc hi d liu.


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Nhp vo file cha d liu sao lu (ng dn y ). Bm nt "Open" thc hin khi phc li ton b d liu sao lu vo ng dng.

1.2.16 Kt xut ra file PDF Trong trng hp ngi s dng khng c my in laser hoc c mc ch khc th c th kt xut t khai ra file .PDF thc hin iu cn lm 3 bc sau: Ci t phn mm h tr kt xut ra file PDF Vo th mc PDF Writer, ln lt chy ci t 2 file Converter.exe v CuteWriter.exe (theo hng dn trn mn hnh). Ci xong trong mc Start -> Settings -> Printers and Faxes s xut hin my in tn l CutePDF Writer. Cu hnh kiu giy A4 cho my in CutePDF Writer, bng cch kch phi chut vo tn my in, chn mc Device Settings, ti mc From To Tray Assignment (Onlyone) chn kiu A4.


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Kt xut t khai ra file PDF T ng dng h tr k khai, m t khai cn kt xut. Chn nt In s xut hin mn hnh:

Chn my in tn l CutePDF Writer, bm nt In. H thng s hi tn file. Ngi dng g tn file v bm Save.


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In t khai t file PDF in t khai ra ng th cn phi ci t v in t bn Acrobat Reader 5. Ci t bng cch chy file AcrobatReader5.exe trong a CD. Sau m file t khai va kt xut ra v chn Print.


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Ch : Nu trong t khai bao gm c cc trang c kh giy A4 dc v A4 ngang th khi in ch c php chn In ln lt cc trang. Khi in n trang c kh giy A4 ngang nhn vo nt Properties thit lp li thng s trang In nh sau:

Trong ca s lm vic Advanced chn mc Layout Options\Orientation v thit lp li thng s l Landscape (In ngang). Nhm OK tr li mn hnh chn thng s In ban u. Sau khi In xong cc trang c kh giy A4 ngang cn thit lp thng s Layout Options\Orientation tr li gi tr Portrait tip tc In cc trang c kh giy A4 dc. B cc check trc khi nhm OK In:

Sharink oversized pages to paper size Expand small pages to paper size Auto-rotate and center pages

1.2.17 Danh mc Chc nng ng k danh mc dng ng k cc danh mc biu thu doanh


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nghip thng s dng ca hai loi t khai thu ti nguyn v thu tiu th c bit. Nu khng s dng chc nng ny th mc nh tt c cc danh mc s c a vo danh sch chn trong cc t khai ny khi k khai. Ngoi ra, vi danh mc biu thu tiu th c bit chc nng ng k danh mc cn cho php ngi dng thay i gi tr bao b (nu c) tng ng vi thng t (quyt nh) ca tng cc thu pht hnh. Bng danh mc thu dng k khai lun l hin hnh i vi ngy h thng, khng th m bng danh mc ht thi hn hiu lc so vi ngy h thng. Chy chc nng ny nh sau: S dng chc nng ny ng k danh mc biu thu ti nguyn v thu tiu th c bit tn ti trong h thng d liu. Chy chc nng ny nh sau: T menu "Cng c", chn chc nng ng k danh mc. Trn mn hnh xut hin ca s lm vic nh sau:

y l danh mc "Biu thu ti nguyn". Mun ng k biu thu no ngi s dng chn vo dng c mt hng tng ng. Sau khi ng k xong danh mc cho biu thu n nt "Ghi" lu thng tin ng k vo d liu ring ca doanh nghip. V chn nt "ng" kt thc lm vic. Tng t nh vy ng k danh mc biu thu tiu th c bit ngi s dng chn ca s lm vic tip theo "Biu thu tiu th c bit" cui ca s lm vic:


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1.2.18 Tra cu t khai S dng chc nng ny tra cu t khai tn ti trong h thng d liu ca doanh nghip. Chy chc nng ny nh sau: T menu "Cng c", chn chc nng Tra cu t khai. Trn mn hnh xut hin ca s lm vic nh sau:

Khi bt u lm vic h thng mc nh chn loi t khai l tt c v t k k khai, n k k khai l nm hin ti.


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Trong danh sch th xung "Loi t khai" chn loi t khai thc hin tra cu. Sau khi la chn xong loi t khai tra cu h thng s t ng thay i kiu nhp k k khai cho ph hp. Ngi s dng c th thay i gi tr t k, n k mc nh cho ph hp vi iu kin tra cu c th. V d: Khi chn "T khai GTGT khu tr" h thng s t ng in gi tr l nm v thng hin ti v 2 nhp t k n k (T k: 08/2008, n k: 08/2008). Tng t nu ngi s dng chn "T khai TNDN tm np qu" 2 nhp t k n k s c gi tr l qu v nm hin ti (T k: 08/2008, n k: 08/2008). Trong trng hp ngi s dng chn loi t khai l "Tt c" hoc "T khai quyt ton nm" th gi tr 2 nhp t k n k ch l nm hin ti (2008). Ch : Nu 2 nhp t k, n k c xa trng h thng s cho php cho cu ton b cc t khai ( khng ph thuc v iu kin k k khai). Nu mt trong 2 nhp c xa trng h thng ch tra cu da trn nhp c gi tr. Sau khi la chn xong cc iu kin loi t khai v k k khai thc hin tra cu ngui s dng c th n phm "Enter", t hp phm "Alt+C" hay nhn vo nt "Tra cu" thc hin tra cu. V d di y thc hin tra cu tt c cc t khai c k k khai t thng 1 n thng 12 nm 2008:

c th m mt t khai hin th trn kt qu tra cu ngi s dng chn ng t khai cn m c nh du bng dng mu xanh trn mn hnh hin th kt qu sau c th n t hp phm "Alt+M" hoc nhn vo nt "M" thc hin chc nng m t khai. Ch : Nhng dng c mu tng ng vi nhng t khai c k hiu lc khng ng. Ngi s dng khng th s dng chc nng "M" i vi nhng


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t khai ny. c th xa mt hay nhiu t khai hin th trn kt qu tra cu ngi s dng check chn vo cc chn c dng tng ng vi cc t khai cn xa sau c th n t hp phm "Alt+X" hoc nhn vo nt "Xa" thc hin chc nng xa t khai. Mn hnh xut hin thng bo nh sau:

Chn "C" nu mun thc s xa d liu v "Khng" nu ngc li. Ch : la chn tt c cc t khai hin th trn ca s lm vic ngi s dng c th check chn vo nt chn trn cng ca ca s hin th kt qu tra cu

2 M BO CA C QUAN THU 2.1 Bn quyn

ng dng h tr k khai thu thuc bn quyn ca Tng cc thu nh nc Vit Nam. ng dng h tr k khai c Tng cc thu pht min ph cho cc c s sn xut kinh doanh nhm h tr cc n v ny trong qu trnh k khai thu. Bn quyn c php lut nh nc Vit Nam bo h.

2.2 Tnh tin cy Tng cc thu Vit Nam m bo cht lng ca ng dng h tr k khai, mi thng tin c k khai v kim tra trong ng dng ny m bo ng theo php lut quy nh v c c quan thu chp nhn. Tuy nhin khi s dng nn kim tra cn thn cc thng tin k khai m bo chnh xc.


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2.3 Bn cn in t khai Sau khi k khai bn cn phi in t khai c m vch 2 chiu, k tn, ng du v np cho c quan thu theo ng quy nh hin hnh. n v k khai k tn ng du th hin cam kt m bo thng tin k khai l chnh xc v chu trch nhim trc php lut v cc thng tin ny. M vch ch c ngha m ho cc thng tin k khai trn t khai thnh dng c th c c bng my.

2.4 Lu tr t khai Mc d d liu t khai c lu trong ng dng, nhng c s sn xut kinh doanh vn phi lu tr bn in c k tn ng du phc v cho cng tc thanh kim tra sau ny.


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3 HNG DN S DNG CC CHC NNG K KHAI 3.1 K khai thng tin chung ca doanh nghip

C s kinh doanh phi ghi y cc thng tin c bn ca c s kinh doanh theo ng k thu vi c quan thu vo cc m s trn t khai nh: M s thu: Ghi m s thu c c quan thu cp khi ng k np thu. Tn Ngi np thu: Khi ghi tn c s kinh doanh phi ghi chnh xc tn nh tn ng k trong t khai ng k thu, khng s dng tn vit tt hay tn thng mi. a ch tr s: Ghi ng theo a ch ni t vn phng tr s ng k vi c quan thu. S in thoi, s Fax v a ch E-mail ca doanh nghip c quan thu c th lin lc khi cn thit. Ngnh ngh kinh doanh chnh, s ti khon ngn hng v ngy bt u nm ti chnh i vi t khai thu nhp doanh nghip v thu nhp c nhn. Nu c s kinh doanh c i l thu th ghi y cc thng tin c bn ca i l thu theo ng k vi c quan thu vo cc m s trn t khai nh cc thng tin ca c s kinh doanh Nu c s thay i cc thng tin trn, Ngi np thu phi thc hin ng k b sung vi c quan thu theo qui nh hin hnh v k khai theo cc thng tin ng k b sung vi c quan thu.

3.2 Cc quy nh v tnh nng h tr hng dn k khai chung ca ng dng:

Cc quy nh chung:

T khai thu c gi n c quan thu c coi l hp l khi: T khai c lp v in ng mu quy nh C ghi y cc thng tin v tn, a ch, m s thu, s in thoi... ca ngi np thu. c ngi i din theo php lut ca ngi np thu k tn v ng du vo cui ca t khai. C km theo cc ti liu, bng k, bng gii trnh theo ch quy nh.

Mc ch: Ngi dng nhp cc thng tin cho t khai, lu li vo h thng my tnh v in ra cc t khai theo quy nh hin hnh c m ha bng m vch np cho cc c quan thu.

Tnh nng h tr hng dn k khai: Ti liu hng dn k khai l mt ti liu c lp nm ngoi ti liu hng dn


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s dng h thng HTKK 3.1.3 Tuy nhin trong ti liu tr gip ca chng trnh s ni chi tit n hng dn k khai cho tng ch tiu. Bn hy xem ti liu hng dn k khai hoc n phm F1 trn bn phm khi s dng h thng HTKK 3.1.3 Bn s c tr gip chi tit v Hng dn k khai thu theo tng biu mu thu tng ng trn ng dng.

Ngi thc hin cc chc nng k khai l: K ton doanh nghip.

3.3 Hng dn thc hin chc nng k khai thu GTGT

3.3.1 T khai thu gi tr gia tng khu tr mu 01/GTGT Cch gi: T menu chc nng K khai/Thu GTGT chn T khai GTGT khu tr (01/GTGT) khi mn hnh k khai s hin th ra nh sau.

bt u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh:

o K tnh thu: ng dng s mc nh k tnh thu bng thng hoc qu hin ti -1, bn c th nhp k tnh thu m mun k khai nhng khng c chn k tnh thu ln hn thng hoc qu hin ti. i vi t khai qu, h thng cho php nhp t qu 3/2013 tr i v khng c php k khai thng qu trng nhau

o Trng thi t khai: Bn hy chn trng thi t khai l T khai ln u hay T khai b sung.

o Chn ngnh ngh kinh doanh: Bn hy la chn nghnh ngh kinh doanh ca n v mnh trong Danh mc ngnh ngh kinh doanh gm c 3 loi ngnh ngh:

Ngnh hnh sn xut kinh doanh thng thng


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T hot ng thm d, pht trin m v khai thc du, kh thin nhin

T hot ng x s kin thit ca cc cng ty x s kin thit o Chn cc ph lc i km t khai: Chng trnh mc nh khng chn cc

ph lc cn k khai. Bn hy chn cc ph lc cn k khai khi phi k khai. Sau nhn vo nt lnh ng hin th ra t khai GTGT khu tr mu 01/GTGT.

A.Trng hp khi t khai ln u Trn form Chn k tnh thu chn trng thi t khai l T khai ln u sau nhn nt ng , mn hnh k khai hin th ra nh sau:

Hng dn nhp d liu : Phn thng tin chung: trn mn hnh chi tit s ly d liu c k khai trong chc nng "Thng tin doanh nghip" v hin th cc thng tin sau:

o Tn t khai o K tnh thu o M s thu


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o Ngi np thu o M s thu ca i l o Tn i l thu

Phn Thng tin chi tit Cc ch tiu chi tit nhn gi tr mc nh (s 0), ring ch tiu s [21] mc nh l trng. Chi tit ch tiu cn nhp:

o Nhp cc ch tiu [23], [24], [25], [26], [29], [30], [31], [32], [33], [37], [38], [39], [40b], [42] dng s

Chi tit ch tiu ng dng t tnh: o Ch tiu [21]: Nu bn la chn Khng pht sinh hot ng mua bn

trong k th ng dng s kha khng cho k khai cc ch tiu t [23] n [35]. Nu cc ch tiu ny k khai th ng dng a ra thng bo Cc s liu c trong cc ch tiu pht sinh trong k s b xa bng 0. Bn c ng khng?. Nu bn chn C th ng dng thc hin kha cc ch tiu ny v t li gi tr bng 0, nu bn chn Khng th ng dng s quay li mn hnh k khai v cho php bn k khai tip cc ch tiu ny.

o Ch tiu s [22]: Ch tiu Thu GTGT cn c khu tr k trc chuyn sang [22] c ly t ch tiu [43] ca k trc chuyn sang cho php sa. Nu sa khc vi ch tiu [43] ca k trc th ng dng a cu cnh bo vng Gi tr ca ch tiu ny khc vi gi tr ca ch tiu k trc chuyn sang. ngh xem li. v vn cho php in t khai. Nu khng c t khai k trc th t gi tr mc nh bng 0 v cho php NSD nhp gi tr. Cc trng hp h tr chuyn t ch tiu [43] ca k trc sang ch tiu [22] ca k sau l:

o Chuyn t t khai thng sang t khai thng o Chuyn t t khai qu sang t khai qu o Chuyn t t khai thng sang t khai qu: chuyn t thng 3 sang

qu 2, chuyn t thng 6 sang qu 3, chuyn t thng 9 sang qu 4, chuyn t thng 12 sang qu 1 nm sau.

o Chuyn t t khai qu sang t khai thng: chuyn t qu 1 sang thng 4, chuyn t qu 2 sang thng 7, chuyn t qu 3 sang thng 10, chuyn t qu 4 sang thng 1 nm sau.

o Ch tiu [23], [24]: ng dng h tr t ng ly ln t bng k mua vo (01-2/GTGT), [23] = Tng ct (9) ca dng 1 + dng 2 + dng 3 trn bng k 01-2/GTGT, [24] = Tng ct (11) ca dng 1 + dng 2 + dng 3 trn bng k 01-2/GTGT

o Ch tiu [25]: ng dng h tr t ng a ln bng cch ly tng ca ct (11) dng 1 trn bng k 01- 2/GTGT + Dng 5 phn B trn bng k 01-4A/GTGT + Dng 7 phn B trn bng k 01-4B/GTGT, cho php sa, khc cng thc cho cnh bo vng. Nu trong trng hp khng c ph


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lc th ch tiu [25] cho nhp v khng kim tra rng buc g o Ch tiu [26]: ng dng h tr t ng ly ln t ct (9) Tng dng 1)

trn bng k bn ra (01-1/GTGT) v khng cho sa. o Ch tiu [27] = Ch tiu [29] + Ch tiu [30] + Ch tiu [32] o Ch tiu [28] = Ch tiu [31] + Ch tiu [33] o Ch tiu [29]: ng dng h tr t ng ly ln t tng ct (9) dng 2 trn

bng k bn ra (01-1/GTGT) v khng cho sa. o Ch tiu [30]: ng dng h tr t ng ly ln t tng ct (9) dng 3 trn

bng k bn ra (01-1/GTGT) v khng cho sa. o Ch tiu [31]: ng dng h tr t ng ly ln t Tng ct (10) dng 3

trn bng k 01_1/GTGT, kim tra vi cng thc (ch tiu [30] * 5% + ngng (0,01% v 100 000)), nu vt qu gi tr trn th ng dng a ra cnh bo vng S thu khng tng ng vi Doanh thu v thu sut

o Ch tiu [32]: ng dng h tr t ng ly ln t tng ct (9) dng 4 trn bng k bn ra (01-1/GTGT) v khng cho sa.

o Ch tiu [33]: ng dng h tr t ng ly ln t Tng ct (10) dng 4 trn bng k 01_1/GTGT, kim tra vi cng thc (ch tiu [32] * 10% + ngng), nu vt qu gi tr trn th ng dng a ra cnh bo vng S thu khng tng ng vi Doanh thu v thu sut

o Ch tiu [34] = [34] = [26] + [27] v khng c sa o Ch tiu [35] = [35] = [28] v khng c sa o Ch tiu [36] = c tnh theo cng thc [36] = [35] - [25] v khng c

sa o Ch tiu [39]: Nu khi k khai c km bng k 01_5/GTGT th ch tiu

ny s c ly ln t dng Tng cng s tin thu np trn bng k 01-5/GTGT

o Ch tiu [40a] Nu [36] - [22] + [37] - [38] -[39] >=0 th [40a] = [36] - [22] + [37] -

[38] -[39] Nu [36] - [22] + [37] - [38] -[39]


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o i vi k k khai thng 4, 5, 6 /2012 nu NNT thuc i tng c gia hn th check vo Gia hn v la chn l do c gia hn trong combobox L do gia hn gm:

DN va v nh c gia hn theo NQ13/NQ-CP DN c nhiu lao ng c gia hn theo NQ13/NQ-CP

Nu NNT check Gia hn m khng chn 1 trong 2 gi tr trn th ng dng s a ra cu cnh bo Bn phi chn l do gia hn v khng cho in

Nhp ph lc 01-1/GTGT ( Bng k hng ho dch v bn ra) Chi tit cc ch tiu cn nhp:

o Ct (1) - STT : Chng trnh t ng tng ln khi thm dng o Ct (2) - K hiu mu ha n: Kiu text, bt buc nhp, di ti a

20 k t o Ct (3) K hiu ha n: NSD nhp kiu text, ti a 20 k t o Ct (4) - S ha n: Cho php NSD nhp kiu text, ti a 20 ch s o Ct (5) Ngy, thng, nm pht hnh : Cho php NSD nhp, kim tra

ng theo nh dng dd/mm/yyyy v phi nm trong k tnh thu. Nu ngy thng nm pht hnh khng nm trong k tnh thu th ng dng h tr a ra cnh bo Ngy thng nm pht hnh ha n phi nm trong k tnh thu

o Ct (6) -Tn ngi mua : Cho php NSD nhp kiu text, ti a 100 k t

o Ct (7) -MST ngi mua : Cho php NSD nhp ti a 14 k t v kim tra cu trc, cho php null.

o Ct (8) - Mt hng : Cho php NSD nhp kiu text,ti a 300 k t, cho php null

o Ct (9) - Doanh s bn cha c thu : Cho php NSD nhp kiu s, lm trn n ng (>= 5 th lm trn ln, = 5 th lm trn ln,


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Dng 5: Cho php NSD nhp kiu s o Ct (11) - Ghi ch : Cho php NSD nhp kiu text, ti a 250 k t,

cho php null. o Tng doanh thu HHDV bn ra (**) = Tng cng Ct 9 ca (tng dng

1 + tng dng 2 + tng dng 3 + tng dng 4) o Tng doanh thu HHDV bn ra chu thu GTGT(***) = Tng cng Ct

9 ca (tng dng 2 + tng dng 3 + tng dng 4) o Tng thu GTGT ca HHDV bn ra (****) = Tng cng Ct 10 ca

(tng dng 2 + tng dng 3 + tng dng 4) Bm F5 thm dng Bm F6 xo dng ti v tr con tr Cc ch tiu t ng a ln hoc kim tra vi t khai 01/GTGT :

o Dng tng hng 1 ct 9 ca bng k a ln ch tiu [26] ca t khai o Dng tng hng 2 ct 9 a ln ch tiu [29] ca t khai o Dng tng hng 3 ct 9 a ln ch tiu [30] ca t khai o Dng tng hng 4 ct 9 a ln ch tiu [32] ca t khai o Dng tng hng 3 ct 10 a ln ch tiu [31] ca t khai o Dng tng hng 4 ct 10 a ln ch tiu [33] ca t khai

Cc iu kin kim tra : o Kim tra Nu trn ph lc 01-1/GTGT c d liu dng Hng ha,

dch v chu thu sut thu GTGT 0% (*) th bt buc phi c phc lc 01-3/GTGT

Ngoi cch nhp trc tip vo chng trnh c th chn chc nng Nhn d liu t file: Nhp vo nt Ti bng k :


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o Chn n file Excel bng k ca mnh (Lu : file ny phi da trn mu chun do Tng Cc Thu ban hnh. Trong file template ny c mt Sheet hng dn lm template chun)

o n vo nt Open a d liu vo chng trnh o D liu c a vo cng c kim tra nh cch nhp trc tip, nu d

liu no sai th gi tr s t l trng hoc = 0

Nhp ph lc 01-2/GTGT ( Bng k hng ho dch v mua vo) Chi tit cc ch tiu cn nhp: Mu ny dng lm ph lc cho c t khai mu 01/GTGT v 02/GTGT. i vi t khai 01/GTGT th trn 01-2/GTGT khng cho k khai dng 4 Hng ho, dch v dng cho d n u t.

o i vi t khai 02/GTGT th trn 01-2/GTGT ng dng khng cho hin th 3 dng u

o Ct (1) - STT : Chng trnh t ng tng ln khi thm dng o Ha n, chng t bin lai np thu: o Ct (2) - K hiu mu ha n: Kiu text, bt buc nhp, di ti a 20

k t o Ct (3) - K hiu ha n: Cho php NSD nhp kiu text, ti a 20 k t o Ct (4) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t o Ct (5) Ngy, thng, nm pht hnh : Cho php NSD nhp, kim tra

ng theo nh dng dd/mm/yyyy v phi nh hn hoc bng ngy cui k tnh thu. Nu ngy thng nm pht hnh ln hn ngy cui ca k tnh thu th ng dng h tr a ra cnh bo Ngy thng nm pht hnh ha n phi nh hn hoc bng ngy cui ca k tnh thu.

o Ct (6) -Tn ngi bn : Cho php NSD nhp kiu text, ti a 100 k t. o Ct (7) -MST ngi bn : Cho php NSD nhp ti a 14 k t v kim tra

cu trc, cho php null. o Ct (8) - Mt hng : Cho php NSD nhp kiu text, cho php null o Ct (9) Gi tr HHDV mua vo cha c thu: Cho php NSD nhp s

nguyn o Ct (10) Thu sut : Cho php NSD chn 1 trong 3 gi tr 0%, 5% v

10% o Ct (11) Thu GTGT: ng dng h tr t tnh = ct (9) * ct (10), lm

trn n ng (>=5 lm trn ln 1,


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o Tng gi tr HHDV mua vo = Tng cng ct 9 ca (Tng dng 1 + tng dng 2 + tng dng 3 + tng dng 4).

o Tng s thu GTGT ca HHDV mua vo = Tng cng ct 11 ca (Tng dng 1 + tng dng 2 + tng dng 3 + tng dng 4).

Bm F5 thm dng (thng tin ny hin th ln phn hng dn pha di bn tri mn hnh). Bm F6 xo dng ti v tr con tr (thng tin ny hin th ln phn hng dn pha di bn tri). Nhn d liu t file : tng t nh mu 01-1/GTGT

Ph lc 01-3/GTGT ( Bng k hng ha, dch v c p dng thu sut thu GTGT 0%)

o Ct (1) - STT : Chng trnh t ng tng ln khi thm dng o Ct (2) - S hp ng xut khu: NSD nhp kiu text, ti a 50 k t. o Ct (3) Ngy hp ng xut khu: NSD nhp kiu dd/mm/yyyy o Ct (4) - Ngoi t: Cho php NSD nhp kiu text, ti a 50 k t o Ct (5) ng Vit Nam : Cho php NSD nhp s nguyn. o Ct (6) Hnh thc, phng thc thanh ton: Cho php NSD nhp kiu

text, ti a 100 k t. o Ct (7) - Thi hn thanh ton : Cho php NSD nhp text, ti a 20 k t. o Ct (8) - T khai s : Cho php NSD nhp kiu text, ti a 20 k t. o Ct (9) Ngy ng k t khai hng ha xut khu: Cho php NSD nhp

kiu dd/mm/yyyy. o Ct (10) Ngoi t : Cho php NSD nhp kiu text, ti a 50 k t. o Ct (11) ng Vit Nam: Cho php NSD nhp s nguyn. o Ct (12) S ha n xut khu: Cho php NSD nhp kiu text, ti a 20

k t. o Ct (13) Ngy ha n xut khu: Cho php NSD nhp kiu

dd/mm/yyyy. Kim tra ngy ha n xut khu phi nm trong k tnh thu tng ng (thng/qu), nu khc th cnh bo Ngy ha n xut khu phi nm trong k tnh thu.

o Ct (14) - Ngoi t: NSD nhp kiu text, ti a 50 k t o Ct (15) - ng Vit Nam: NSD nhp kiu s nguyn. o Ct (16) - S chng t thanh ton qua ngn hng: NSD nhp kiu text, ti

a 20 k t. o Ct (17) Ngy: NSD nhp kiu dd/mm/yyyy o Ct (18) - Ngoi t: NSD nhp kiu text, ti a 50 k t. o Ct (19) - ng Vit Nam: NSD nhp kiu s nguyn. o Ct (20) - S vn bn xc nhn vi pha nc ngoi: NSD nhp kiu text,

ti a 20 k t. o Ct (21) Ngy: NSD nhp kiu dd/mm/yyyy


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o Ct (22) - Ngoi t: NSD nhp kiu text, ti a 50 k t. o Ct (23) - ng Vit Nam: NSD nhp s nguyn. o Ct (24) - S hp ng nhp khu: NSD nhp kiu text, ti a 20 k t. o Ct (25) Ngy: NSD nhp kiu dd/mm/yyyy o Ct (26) - Ngoi t: NSD nhp kiu text, ti a 50 k t. o Ct (27) - ng Vit Nam: NSD nhp s nguyn. o Ct (28) - T khai s: NSD nhp kiu text, ti a 20 k t. o Ct (29) Ngy ng k: NSD nhp kiu dd/mm/yyyy o Ct (30) - Ngoi t: NSD nhp kiu text, ti a 50 k t. o Ct (31) - ng Vit Nam: NSD nhp s nguyn. o Ct (32) Chng t thanh ton b tr khc: Nhp kiu text ti a 100 k t o Ghi ch: Nhp kiu text, ti a 250 k t. o Cc ti liu khc (nu c): NSD nhp kiu text, ti a 250 k t

Nhp ph lc 01-4A/GTGT (Bng phn b s thu c khu tr trong k) o Nhp cc ch tiu kiu s, A1, A2, A3, B1, B2, B4 kiu s o Cc ch tiu tnh ton:

A = A1 + A2 + A3 B3 = B2/B1 B5 = B4 * B3 Trng trng hp c ph lc 01_1/GTGT v 01_2/GTGT nh

km th ng dng h tr t ly cc ch tiu A1, A2, A3, B1, B2, B4 t cc ph lc ny ln, c th sa

A1 = Tng ct (11) dng 1 trn ph lc 01_2/GTGT A2 = Tng ct (11) dng 2 trn ph lc 01_2/GTGT A2 = Tng ct (11) dng 3 trn ph lc 01_2/GTGT B1 = Tng doanh thu hng ha, dch v bn ra (*) trn

ph lc 01_1/GTGT B2 = Tng doanh thu hng ha, dch v bn ra chu thu

GTGT (**) trn ph lc 01_1/GTGT B4 = Tng ct (11) dng 3 trn ph lc 01-2/GTGT

Nhp ph lc 01-4B/GTGT ( Bng phn b s thu c khu tr trong nm)

o Chi tit cc ch tiu: Nhp cc ch tiu A1, A2, A3, B1, B2, B4, B6 dng s, khng m

o Cc ch tiu t tnh: A1 = Tng ct (11) dng 1 trn t 01-2/GTGT ca t khai k


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khai trong nm (nu c t khai b sung th ly trn t khai b sung ln cui), cho php sa.

A2 = Tng ct (11) dng 2 trn t 01-2/GTGT ca cc t khai k khai trong nm (nu c t khai b sung th ly trn t khai b sung ln cui), cho php sa.

A3 = Tng ct (11) dng 3 trn t 01-2/GTGT ca cc t khai k khai trong nm (nu c t khai b sung th ly trn t khai b sung ln cui), cho php sa.

A = A1 + A2 + A3 Ch tiu B1 = Tng doanh thu hng ha, dch v bn ra (**)

trn bng k 01_1/GTGT trong c nm, cho php sa Ch tiu B2 = Tng doanh thu hng ha, dch v bn ra chu

thu GTGT (***) trn bng k 01_1/GTGT trong c nm, cho php sa

B3 = B1 + B2 B5 = B4 * B3 B7 = B5 B6

Nhp ph lc 01-5/GTGT ( Bng k s thu np vng lai ngoi tnh) Chi tit cc ch tiu cn nhp

o Ct (1) - STT : Chng trnh t ng tng ln khi thm dng o Ct (2); (4): NNT t nhp kiu text. Nu ct (6) >0 th bt buc nhp

ct (2) o Ct (5): Chn trong danh mc c quan thu qun l o Ct (3): T nhp kiu ngy thng v khng c ln hn ngy hin

ti. Nu ct (6) >0 th bt buc nhp ct (3) o Ct (6): T nhp kiu s, khng m

Nhp ph lc 01-6/GTGT (Bng phn b thu gi tr gia tng cho a phng ni ng tr s chnh v cho cc a phng ni c c s sn xut trc thuc khng thc hin hch ton k ton):

Phn Thng tin chung: o Ch tiu [06] = ch tiu [40] trn t khai 01/GTGT o Ch tiu [07] = ch tiu [34] trn t khai 01/GTGT

Phn thng tin chi tit: Cc ch tiu nhp: Ch tiu [08]: Chng trnh t ng tng ln khi thm dng Ch tiu [09]: cho php NSD nhp, dng text, di ti a 100. Ch tiu [10] cho php NSD nhp, kim tra cu trc ca MST.


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Ch tiu [11]: Chn trong Danh mc c quan thu qun l Ch tiu [12], [13] cho php NSD nhp, dng s khng m Cc ch tiu t tnh ton: ng dng h tr tnh theo cng thc Ch tiu [14] = ch tiu [12] + ch tiu [13] Ch tiu [15] = (1% * [12]) + (2% * [13]) Ch tiu [16]= Tng cc ch tiu [15] Nu [06] < [16] th ch tiu [17]= [06] *( [14] / [07]), Khi Ghi d liu th

kim tra [06] >= [16], nu khng tha mn th thng bo xo d liu ct 17 (ct 9).

Ch tiu [18] = tng cc ch tiu [17], kim tra


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Tng cng ct (5) = Tng cc dng ca ct (5) Tng cng ct (6) = tng cc dng ca ct (6). Kim tra = dng

tng cng ct (6) trn PL 01-2/T/GTGT. Nu khc th cnh bo vng Dng tng cng ct (6) trn PL 01-1/T-GTGT phi bng dng tng cng ct (6) trn PL 01-2/T-GTGT

Bng phn b s thu gi tr gia tng phi np ca CSSX thy in cho cc a phng (mu s 01-2/T-GTGT)

Ct (1) - STT: nhp kiu text, NSD c th nhp dng 1, 1.1; 1.2....

Ct (2) - Tn nh my: NSD t nhp, kiu text, ti a 200 k t

Ct (3) - M s thu: NSD nhp ti a 14 k t, kim tra cu trc MST

Ct Chn: Nu l Nh my thy in th nh du vo chn, cn nu l a phng phn b th trng v Nu l nh my thy in th khng nhp d liu ti ct C quan thu qun l

Ct (4) - CQT a phng ni pht sinh hot ng sn xut thy in: Chn trong danh mc C quan thu qun l cp Cc

Ct (5) - T l phn b (%):NSD t nhp dng xx,xx Ct (6) - S thu GTGT phi np: NSD nhp dng s, khng

m, mc nh l 0 Dng Tng cng s thu GTGT phi np: Cho php NSD t

nhp, dng s, khng m. Kim tra = dng tng cng ct (6) trn PL 01-1/T/GTGT. Nu khc th cnh bo vng Dng tng cng ct (6) trn PL 01-1/T-GTGT phi bng dng tng cng ct (6) trn PL 01-2/T-GTGT

B.Trng hp khi t khai b sung Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh thu NNT phi nhp thm cc thng tin v ln b sung v ngy lp t khai b sung nh sau:


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Chn nt ng khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS . ng dng s ly d liu ca T khai gn nht trong cng k k khai lm d liu mc nh trn T khai iu chnh (Nu l t khai b sung ln 1 th ly d liu ca t khai ln u, nu l t khai b sung ln n th ly d liu ln b sung n-1). NNT s k khai b sung iu chnh trc tip trn T khai iu chnh, k khai nh t khai thay th, sau ng dng s t ng ly cc ch tiu iu chnh lin quan n s thu phi np ln KHBS, NNT khng k khai trn KHBS. n nt Tng hp KHBS cc ch tiu c a ln KHBS gm: [22], [25], [31], [33], [42]

Chi tit cc ch tiu trn KHBS o ct S k khai: ly gi tr ca t khai trc o ct S iu chnh: Ly gi tr c iu chnh trn T khai iu chnh o Ct Chnh lch gia s iu chnh vi s k khai = S iu chnh - S

k khai o S ngy np chm c tnh t ngy tip theo sau hn np cui cng ca

t khai n ngy lp KHBS trn ng dng HTKK bao gm c ngy ngh, ngy l.

o S tin pht np chm: ng dng h tr t ng tnh theo cng thc o i vi khon tin thu n pht sinh sau ngy 01/07/2013:

Nu s ngy chm np 90 ngy th s tin pht np chm = 0,05%* s tin chm np * 90 + 0,07%*s tin chm np * (s ngy chm np - 90)

o i vi khon tin thu n pht sinh trc ngy 01/07/2013 nhng sau ngy 01/07/2013 vn cha np th tin chm np c tnh = A + B, trong :


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A = 0,05% * s tin chm np * s ngy np chm trc 1/7/2013

B l s tin pht chm np ca s ngy np chm t ngy 01/07/2013 tr i tnh theo cng thc:

Nu s ngy chm np sau 1/7/2013 90 ngy th s tin pht np chm c xc nh bng = 0,05%* s tin chm np * 90 + 0,07%*s tin chm np * (s ngy chm np sau 1/7/2013 - 90)

Ni dung gii thch v ti liu nh km: o 1. Ngi np thu t pht hin s tin thu c hon phi np tr

NSNN: Nhp dng s, khng m mc nh l 0 o Lnh hon tr khon thu NSNN hoc Lnh hon tr kim b tr khon

thu NSNN: o s: Nhp dng text o ngy: Nhp dng dd/mm/yyyy o ca: UD h tr cho chn theo danh mc c quan thu qun l

o S ngy nhn c tin hon thu: Nhp dng s, khng m o S tin chm np: NNT t nhp o L do khc: Nhp text

Chn nt Ghi hon thnh vic k khai b sung

3.3.2 T khai thu gi tr gia tng cho d n u t mu 02/GTGT

Cch gi: T menu chc nng K khai/Thu GTGT chn T khai GTGT cho D n u t (02/GTGT) khi mn hnh k khai s hin th ra nh sau.


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o K tnh thu: ng dng s mc nh k tnh thu bng thng hoc qu hin ti -1, bn c th nhp k tnh thu m mun k khai nhng khng c chn k tnh thu ln hn thng hoc qu hin ti. i vi t khai qu, h thng cho php nhp t qu 3/2013 tr i v khng cho php nhp thng qu trng nhau

o Chn loi t khai (t khai ln u hoc t khai b sung) theo thng hoc qu, v chn cc ph lc cn k khai sau nhn nt lnh ng hin th ra t khai GTGT cho D n u t mu 02/GTGT.

A.Trng hp khi t khai ln u Trn form Chn k tnh thu chn trng thi t khai l T khai ln u, sau nhn nt ng , mn hnh k khai hin th ra nh sau:


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Hng dn nhp d liu trong h thng k khai HTKK 3.1.3: o Cc ch tiu t nhp: [21a], [24], [25] , [26], [27], [28a], [30a], [30],

[31] kiu s, khng m. Kim tra [30] phi nh hn hoc bng ([29] - [30a]) Kim tra [31] phi nh hn hoc bng [29] Kim tra [28a]


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o Ch tiu [32]= [29] [30a] - [30] [31] Nhp ph lc 01-2/GTGT ( Bng k hng ho dch v mua vo) Chi tit cc ch tiu cn nhp:

o Nhp chi tit cc ch tiu t ct 2 n ct 10, cho php null cc ct :MST, mt hng, ghi ch.(Ct MST nu c nhp th kim tra cu trc theo qui nh ca CQT.)

o Ngy thng nm pht hnh : nhp ngy thng, kim tra ng theo nh dng dd/mm/yyyy, V ngy thng nm phi nh hn hoc bng k tnh thu

o Tng gi tr HHDV mua vo = tng ct 9 so snh vi ch tiu [22] trn t khai

o Tng thu GTGT ca HHDV mua vo = tng ct 11 so snh vi ch tiu [23] trn t khai

o Bm F5 thm dng (thng tin ny hin th ln phn hng dn pha di bn tri mn hnh).

o Bm F6 xo dng ti v tr con tr (thng tin ny hin th ln phn hng dn pha di bn tri).

o Nhn d liu t file : tng t nh mu 01-1/GTGT B.Trng hp khi t khai b sung Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh thu ng dng cho php NNT chn thm ln b sung v ngy lp t khai b sung sau nhn nt ng mn hnh k khai s hin th, khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS nh sau:


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ng dng s ly d liu ca T khai gn nht trong cng k k khai lm d liu mc nh trn T khai iu chnh (Nu l t khai b sung ln 1 th ly d liu ca t khai ln u, nu l t khai b sung ln n th ly d liu ln b sung n-1). NNT s k khai b sung iu chnh trc tip trn T khai iu chnh, k khai nh t khai thay th, sau ng dng s t ng ly cc ch tiu iu chnh lin quan n s thu phi np ln KHBS, NNT khng k khai trn KHBS.


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Cc ch tiu c a ln KHBS gm: [21], [21a], [23], [28a], [30], [30a], [31]. cch ly d liu tng t nh t 01/GTGT.

3.3.3 T khai thu gi tr gia tng trc tip mu 03/GTGT

Cch gi: T menu chc nng K khai/Thu GTGT chn T khai GTGT (03/GTGT) khi mn hnh k khai s hin th ra nh sau.

o K tnh thu: ng dng s mc nh k tnh thu bng thng hoc qu hin ti -1, bn c th nhp k tnh thu m mun k khai nhng khng


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c chn k tnh thu ln hn thng hoc qu hin ti. i vi t khai qu, h thng cho php nhp t qu 3/2013 tr i v khng cho php nhp thng qu trng nhau

o Chn loi t khai (t khai ln u hoc t khai b sung) theo thng hoc qu, v chn cc ph lc cn k khai sau nhn nt lnh ng hin th ra t khai GTGT trc tip mu 03/GTGT.


Cc ch tiu NNT t nhp: o Ch tiu [22], [23], [24], [25]: NSD t nhp, kiu s, khng m

Cc ch tiu t tnh o Ch tiu [21]: h tr ly gi tr m t ch tiu [26] ca k trc sang, cho

php sa, khng m. Nu k k khai thng/qu 1 th mc nh [21] = 0 v khng cho php sa


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o Ch tiu [26]= [22] - [23] - [21] - [24] + [25] o Ch tiu [27]= [26] x 10%, nu [26]


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o K tnh thu: ng dng s mc nh k tnh thu bng thng hoc qu hin ti -1, bn c th nhp k tnh thu m mun k khai nhng khng c chn k tnh thu ln hn thng hoc qu hin ti. i vi t khai qu, h thng cho php nhp t qu 3/2013 tr i v khng cho php nhp thng qu trng nhau

o Chn loi t khai (t khai ln u hoc t khai b sung) theo thng hoc qu, v chn cc ph lc cn k khai sau nhn nt lnh ng hin th ra t khai GTGT trc tip mu 04/GTGT.



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Cc ch tiu NNT t nhp: o Ch tiu [21], [22], [24], [26], [28]: NSD nhp kiu s, khng m

Cc ch tiu t tnh: o Ch tiu [23]= [22] * 1% o Ch tiu [25] = [24] * 5% o Ch tiu [27] = [26] * 3% o Ch tiu [29] =[28] * 2% o Ch tiu [30] = [22] + [24] + [26] + [28] o Ch tiu [31] = [23] + [25] + [27] + [29] o Ch tiu [32]= [21] + [30] o Ch tiu [33] = [31]

Ph lc 04-1/GTGT: Bng k ha n, chng t hng ha, dch v bn ra Phn Thng tin chi tit:

o Ct (1) - STT : Chng trnh t ng tng ln khi thm dng o Ha n, chng t bin lai np thu:

o Ct (2) - K hiu mu ha n: Kiu text, bt buc nhp, di ti a 20 k t

o Ct (3) - K hiu ha n: Cho php NSD nhp kiu text, ti a 20 k t


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o Ct (4) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t o Ct (5) Ngy, thng, nm pht hnh : Cho php NSD nhp, kim

tra ng theo nh dng dd/mm/yyyy v phi nm trong k tnh thu. Nu ngy thng nm pht hnh khng nm trong k tnh thu th ng dng h tr a ra cnh bo Ngy thng nm pht hnh ha n phi nm trong k tnh thu.

o Ct (6) -Tn ngi bn : Cho php NSD nhp kiu text, ti a 100 k t. o Ct (7) -MST ngi bn : Cho php NSD nhp ti a 14 k t v kim tra

cu trc, cho php null. o Ct (8) - Mt hng : Cho php NSD nhp kiu text, cho php null o Ct (9) Doanh s bn: Cho php NSD nhp s nguyn o Ct (10) Ghi ch: Cho php NSD nhp kiu text, cho php Null o Tng doanh thu hng ha, dch v bn ra(*) = Tng cng ct 9 ca (Tng

dng 1 + tng dng 2 + tng dng 3 + tng dng 4 + Tng dng 5). o Tng doanh thu hng ha, dch v khng chu thu GTGT(**) = Tng

cng ct 9 ca Tng dng 1 o Tng doanh thu hng ha, dch v bn ra p dng t l thu/doanh thu

(***) = Tng ct 9 ca (Tng dng 2 + Tng dng 3 + Tng dng 4 + Tng dng 5)

B.Trng hp khi t khai b sung Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh thu ng dng cho php NNT chn thm ln b sung v ngy lp t khai b sung sau nhn nt ng mn hnh k khai s hin th, khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS . Cc ch tiu c a ln KHBS gm: [23], [25], [27], [29] cch ly d liu tng t nh t 01/GTGT.

3.3.5 T khai thu GTGT mu 05/GTGT (Tm np trn doanh s i vi kinh doanh ngoi tnh)

Cch gi: T menu chc nng K khai/Thu GTGT chn T khai GTGT (05/GTGT) hin th ra t khai GTGT mu 05/GTGT.



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Cc ch tiu NNT t nhp: o Ch tiu [21], [22]: t nhp, dng s, khng m o Ch tiu [23]: Mc nh l 1%, khng cho sa o Ch tiu [24]: Mc nh l 2%, khng cho sa

Cc ch tiu t tnh: o Ch tiu [25]= [21] * 1% o Ch tiu [26] = [22] * 2% o Ch tiu [27] = [25] + [26]

B.Trng hp khi t khai b sung Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh thu ng dng cho php NNT chn thm ln b sung v ngy lp t khai b sung sau nhn nt ng mn hnh k khai s hin th, khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS. Cc ch tiu c a ln KHBS gm: [25], [26] cch ly d liu tng t nh t 01/GTGT.

3.3.6 T khai Biu thu xc nh thu s thu GTGT c u i theo ngh


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quyt 08/2011/NQ13 Cch gi: T menu chc nng chn K khai/ Thu Gi Tr Gia Tng chn PL thu GTGT u i NQ09 (01-7/GTGT). Khi s hin th t khai di dng file excel:

NSD chn Save As ti file excel t my v, NSD nhp cc ch tiu trn ph lc. Sau in ra nh km vi t khai 01/GTGT np cho C quan Thu.

3.4 Hng dn thc hin chc nng k khai thu TNDN

3.4.1 T khai thu thu nhp doanh nghip tm tnh mu 01A/TNDN Cch gi: T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn T khai thu TNDN tm tnh (01A/TNDN) khi mn hnh k khai s hin th. bt u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh k tnh thu, trng thi t khai, ngnh ngh kinh doanh, ph lc tnng t nh t 01/GTGT.Sau nhn vo nt lnh ng hin th ra t khai thu TNDN tm tnh mu 01A/TNDN


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A.Trng hp khi t khai ln u Trn form Chn k tnh thu chn trng thi t khai l T khai ln u, sau

nhn nt lnh ng mn hnh k khai hin th ra nh sau:

Chi tit cc ch tiu cn nhp o Check vo nu doanh nghip

thuc i tng ny. o Check vo nu

doanh nghip thuc i tng ny. o Ch tiu [21], [22], [24], [25], [27], [28], [30], [31], [32], [32a], [33],

[33a], [35a], [35b], [37c]: NSD t nhp dng s, khng m o Ch tiu [35]: t nhp, kim tra iu kin [35] > = [35a] + [35b] o Ch tiu [37]: Chn check. o Ch tiu [37a]: chn trong danh mc gm cc l do sau: o Ch tiu [37b]: Nhp kiu date


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Chi tit cc ch tiu tnh ton o Ch tiu [23] = [21] [22] o Ch tiu [26]= [23] + [24] [25] o Ch tiu [29] = [26] [27] [28], nu m th [29] = 0. o Ch tiu [34] = ([30] * 20%) + ([31] * 22%) + ([32] * [32a] + [33] *

[33a]) o Ch tiu [36] = [34] - [35], nu m th [36] = 0 o Ch tiu [37d] = [36] - [37c], cho php sa

Chi tit cc iu kin kim tra/ cng thc o Nu [26] [27] < 0 th khng cho nhp ch tiu [28] o Nu [26] 0 th kim tra [35] < [34]. Nu sai c cnh bo S thu TNDN d kin min, gim [35] phi nh hn hoc bng s thu TNDN pht sinh trong k. Nu NNT check Gia hn m khng chn 1 trong 4 gi tr trn th

ng dng s a ra cu cnh bo Bn phi chn l do gia hn v khng cho in

o Kim tra ch tiu [37b] phi ln hn hn np ca t khai, nu khng tha mn ng dng a ra cnh bo vng Thi hn c gia hn phi ln hn hn np t khai

o Kim tra Ch tiu [37c]


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o Ch tiu (9) - M s thu: Nhp text 14 k t, kim tra cu trc MST o Ch tiu (10) - C quan thu qun l trc tip: chn trong danh mc o Ch tiu (11) - T l phn b: Nhp dng xx,xx, kim tra tng t l

phn b phi bng 100% o Ch tiu (12)- S thu phn b = [5] * [9] o Ch tiu (13): Tng s thu phn b, kim tra = ch tiu [06].

B.Trng hp khi t khai b sung Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh thu ng dng cho php NNT chn thm ln b sung v ngy lp t khai b sung sau nhn nt ng mn hnh k khai s hin th, khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v KHBS nh sau:



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Cc ch tiu c a ln KHBS gm: [34] , [35], cch ly d liu tng t nh t 01/GTGT.

3.4.2 T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN

Cch gi: T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn T khai thu TNDN tm tnh (01B/TNDN) khi mn hnh k khai s hin th. bt u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh k tnh thu, trng thi t khai, ngnh ngh kinh doanh, ph lc tnng t nh t 01/GTGT. Sau nhn vo nt lnh ng hin th ra t khai thu TNDN tm tnh mu 01B/TNDN:

Chi tit cc ch tiu cn nhp o Check vo nu doanh nghip

thuc i tng ny.


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o Check vo nu doanh nghip thuc i tng ny.

o Ch tiu [22a], [22b], [22c], [23], [30a], [30b], [32c] cho php NSD t nhp, kiu s >= 0, mc nh l 0

o Ch tiu [24] cho php NSD t nhp, dng xx,xxxx%, h tr ct cc ch s 0 bn phi

o Ch tiu [25a]: mc nh l 20%, cho php sa. o Ch tiu [25b]: mc nh l 22%, cho php sa. o Ch tiu [25c]: cho php NSD t nhp, dng xx%. o Ch tiu [26] cho php NSD t nhp, dng xx%. Thm check c

hng nhiu mc u i, nu NSD chn check ny th ng dng s a ra thng bo Cc ch tiu lin quan n mc thu sut u i [26], [29] s b xa bng 0. Bn c ng khng? Nu NSD chn C th ng dng s t li gi tr hai ch tiu ny bng 0 v cho php NSD nhp nhiu mc thu sut ti ch tiu [26], nu ngc li th ng dng s quay v mn hnh nhp t khai ban u. Lu : Do ch tiu ny va nhp kiu s va nhp kiu text nn khi nhp t khai ny cn chnh nh dng ca my tnh v dng 123.456.789.00 khngb mt gi tr nhp sau du phy.

o Ch tiu [30]: NSD nhp s, khng m. Kim tra iu kin [30] >= [30a] + [30b], nu khc th cnh bo Ch tiu [30] phi ln hn hoc bng (ch tiu [30a] + ch tiu [30b])

o Ch tiu [32]: Nu NSD check chn, UD bt buc k khai cc ch tiu t [32a] n [32d], ngc li th UD kha li.

o Ch tiu [32a]: Cho php NSD chn trong danh mc gm cc l do sau: o Doanh nghip c quy m va v nh o Doanh nghip s dng nhiu lao ng o Doanh nghip u t - kinh doanh (bn, cho thu, cho thu mua)

nh o L do khc

o Ch tiu [32b]: Nhp kiu date o Cc ch tiu tnh ton o Ch tiu [21] = [22] +[23] o Ch tiu [22] = [22a] + [22b] + [22c] o Ch tiu [27]= [28] + [29] o Ch tiu [28] = [22a] * [24] * [25a] + [22b] * [24] * [25b] + [22c] * [24] *

[25c] o Ch tiu [29] = [23] * [24] * [26]. Trong trng hp nu NNT uc

hng nhiu mc u i th ch tiu ny khng h tr tnh ton m c nhp.


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o Ch tiu [31] = [27] [30] o Ch tiu [32d] = [31] - [32c], cho php sa o Cc iu kin kim tra/ cng thc o Kim tra ch tiu [30]


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Chi tit cc ch tiu cn nhp: Ch tiu [25], [27], [28], [29], [30], [31], [32], [38], [40], [41] cho php

NSD t nhp, kiu s mc nh l 0 Ch tiu [34] cho php NSD t nhp dng s khng m, kim tra: ch

tiu [34] < = [33] Ch tiu [36], [42]: Mc nh 22%, cho php sa Ch tiu [43]: Mc nh l 1%, cho php sa. Kim tra gi tr sa l mt

trong hai gi tr l 1% hoc 2% Cc ch tiu tnh ton

Ch tiu [26] = [27] + [28] + [29] + [30] + [31] + [32] Ch tiu [33]= [25] - [26] , kim tra nu [33] < =0 th khng cho nhp ch

tiu [34] v ch tiu [37] = 0, [39] = 0 Ch tiu [35] = [33] - [34] Ch tiu [37] = [35] * [36]


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Ch tiu [39] = [37] - [38] Ch tiu [44]:

o Nu ch tiu [41] < > 0 ch tiu [44] = ( [40] - [41] ) * [42] , cho php sa

o Nu ch tiu [41] = 0 ch tiu [44] = [40] * [43], cho php sa UD cho php check gia hn vi nhng doanh nghip thuc din gia hn theo NQ02

Cc iu kin kim tra/ cng thc Kim tra ch tiu [34]


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Cc ch tiu c a ln KHBS Nu k khai phn I th a cc ch tiu ln KHBS gm: [37], [38], [39]

cch ly d liu tng t nh t 01/GTGT. a chnh lch [39] ln phn tng hp

Nu k khai phn II th acc c h tiu ln KHBS gm: [44] cch ly d liu tng t nh t 01/GTGT. a chnh lch [44] ln phn tng hp

Nu k khai c 2 phn I v phn II th a cc ch tiu KHBS gm: [37],


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[38], [39], [44] cch ly d liu tng t nh t 01/GTGT. a chnh lch tng [39] + [44] ln phn tng hp

3.4.4 T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN Cch gi: T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn Quyt ton TNDN (03/TNDN) khi mn hnh Chn k tnh thu s hin th. bt u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh k tnh thu, trng thi t khai, ngnh ngh kinh doanh, ph lc tnng t nh t 01/GTGT. Sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNDN mu 03/TNDN.

Chi tit cc ch tiu cn nhp o i chiu gia ch tiu trn t khai v ch tiu trn ph lc th cnh bo

sai trn t khai. Khi cc iu kin bt buc ng trn t khai m bo th cho ghi t khai.

o Ch tiu [01] ly t gi tr tham s K tnh thu nhp mn hnh Chn k tnh thu


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o Cc ch tiu A1, B2, B3, B4, B5, B6, B8, B9, B10, B11,C2, C3, C8, C9, C10, D cho php NNT t nhp, kiu s, khng m, mc nh l 0

o Ch tiu B14: cho php NNT t nhp, kiu s, cho php nhp s m o Ch tiu C5: cho php NNT t nhp, kiu s, khng m, mc nh l 0,

kim tra C5 phi < = 10% * C4 o Check vo c gia hn nu doanh nghip c gia hn

o i vi nm 2009 theo ngh nh 30/NQ-CP o i vi nm 2010 theo Q21/2011/Q-TTg o i vi nm 2011 theo Q21/2011/Q-TTg; Q54/2011/Q-TTg

Cc ch tiu tnh ton o Ch tiu A1: Khi k khai m c cc ph lc 03-1A/TNDN, 03-1B/TNDN,

03-1C/TNDN th ch tiu A1 c tnh bng tng [19] trn ph lc 03-1A/TNDN cng ch tiu [16] trn ph lc 03-1B/TNDN cng ch tiu [28] trn ph lc 03-1C/TNDN, cho php sa

o Ch tiu B1= B2 + B3 + B4 + B5 + B6 o Ch tiu B7= B8 + B9 + B10 + B11 o Ch tiu B12= A1 + B1 B7 o Ch tiu B13= B12 B14 o Ch tiu C1 = B13 o Ch tiu C3: Khi k khai m c ph lc 03-2A/TNDN i km th C3 c

tnh bng tng ct (4) trn ph lc 03-2A/TNDN. o Ch tiu C4= C1 C2 C3, nu C4 < 0 th khng cho nhp C5 v C7 = 0 o Ch tiu C6= C4 C5 o Ch tiu C7= ch tiu C6 * 25%, cho php sa. o Ch tiu C8: Khi k khai m c cc ph lc 03_3A/TNDN, 03_3B/TNDN

i km th C8 c tnh bng tng ch tiu [4] trn ph lc 03_3A/TNDN + ch tiu [07] trn ph lc 03_3B/TNDN

o Ch tiu C9: Khi k khai m c cc ph lc 03_3A/TNDN, 03_3B/TNDN, 03-3C/TNDN i km th C9 c tnh bng tng ch tiu [9] trn ph lc 03_3A/TNDN + ch tiu [11] trn ph lc 03_3B/TNDN + ch tiu [4] trn ph lc 03_3C/TNDN

o Ch tiu C10: Khi k khai m c cc ph lc 03-4/TNDN i km th C10 c tnh bng tng ct S thu np nc ngoi c khu tr (ct 11) trn ph lc 03-4/TNDN

o Ch tiu C11= C7 C8 C9 C10. Nu NNT nhp ph lc tng hp ln C8, C9, C10 th nu C11 < 0 cnh bo ti C11 "S thu TNDN ca hot ng SXKD cha ng. ngh xem li cc ch tiu lin quan."

o Ch tiu D: Khi k khai m c cc ph lc 03-5/TNDN i km th D s c tng hp t ch tiu Thu TNDN cn phi np (ch tiu [18]) trn


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ph lc 03-5/TNDN o Ch tiu E= E1 + E2 o Ch tiu E1 = C11 o Ch tiu E2 = D

Ph lc S 03-1A/TNDN Cc ch tiu cn phi nhp Cc thng tin trong phn nh danh ly t thng tin nh danh chung ca Ngi np thu. o Cc ch tiu [01], [02], [04], [05], [06], [07], [08], [10], [11], [12], [16], [17]:

NNT t nhp dng s, khng m, mc nh l 0 o Ch tiu [23], [14] : Nhp dng s, c th m Cc cng thc tnh ton: ng dung h tr tnh ton theo cng thc o Ch tiu [03] = [04] + [05] + [06] + [07] o Ch tiu [09] = [10] + [11] + [12] o Ch tiu [15] = [01] [03] + [08] [09] [13] o Ch tiu [18] = [16] [17] o Ch tiu [19] = [15] + [18] Cc ch tiu kim tra logic bt buc ng o Kim tra ch tiu [02]


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s, khng m, mc nh l 0 o Ch tiu [22]: NNT t nhp kiu s, cho php nhp m, mc nh l 0 Cc cng thc tnh ton o Ch tiu [01] = [02]+[03]+[04]+[05]+[06]+[07]+[08]+[09]+[10] o Ch tiu [11]= [12]+[13]+......+[22]+[23] o Ch tiu [24]= [01]-[11] o Ch tiu [27]=[25]-[26] o Ch tiu [28]=[24]+[27] Cc ch tiu kim tra logic bt buc ng Ch tiu [28] c tng hp i chiu vi ch tiu A1 ca t khai

Ph lc 032A/TNDN Gi tr nm pht sinh l (ct 1) phi nh hn nm quyt ton thu TNDN. Nu khng s c thng bo Nm pht sinh l phi nh hn nm quyt ton thu TNDN. Cc ch tiu cn phi nhp o Ch tiu Nm pht sinh l (ct 1): ng dng h tr t ng sinh ra 5 dng

tng ng vi 5 nm trc nm ca k quyt ton. o Ch tiu S l pht sinh (ct 2): cho php NNT t nhp, dng s, khng m,

mc nh l 0 o Ch tiu S l chuyn trong cc k tnh thu trc (ct 3): cho php NNT

t nhp, dng s, khng m, mc nh l 0 o Ch tiu S l c chuyn trong k tnh thu ny (ct 4): cho php NNT t

nhp dng s, khng m, mc nh l 0 Cc cng thc tnh ton: ng dng h tr tnh ton theo cng thc: o S l cn c chuyn sang cc k tnh thu sau:ct (5) = ct(2) - ct(3) -

ct(4) o Dng tng cng c tnh bng tng cc dng trong ct tng ng ca ct

(4) v ct (5). Cc ch tiu kim tra logic bt buc ng o S l pht sinh (ct 2) >= (S l chuyn trong cc k tnh thu trc (ct

3) + S l chuyn trong k tnh thu ny (ct 4)), nu khng tha mn ng dng a ra cnh bo vng v vn cho in

o Tng ct (4) c a ln ch tiu C3 ca t khai 03/TNDN. o Kim tra nu (Tng ct (4) + Tng ct (5)) >= ([C1] [C2]) v C3 < C1 C2

th ng dng a ra cnh bo ti ch tiu Tng ct (5) Khng c chuyn l sang cc k tnh thu sau khi cn pht sinh thu nhp tnh thu trong k ny [C4]

o Nu (Tng ct (4) + Tng ct (5) ) < ([C1] [C2]) th kim tra tng ct (2)


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phi bng tng ct (4) trn PL 03-2A. Nu khc th ng dng cnh bo ti ct (4) Phi chuyn ht l ca cc k tnh thu trc vo k tnh thu ny

Ph lc 032B/TNDN Gi tr nm pht sinh l (ct 1) phi nh hn nm quyt ton thu TNDN. Nu khng s c thng bo Nm pht sinh l phi nh hn nm quyt ton thu TNDN. Cc ch tiu cn phi nhp o Ch tiu Nm pht sinh l (ct 1): ng dng h tr t ng sinh ra 5 dng

tng ng vi 5 nm trc nm ca k quyt ton. o Ch tiu S l pht sinh (ct 2): cho php NNT t nhp, dng s, khng m,

mc nh l 0 o Ch tiu S l chuyn trong cc k tnh thu trc (ct 3): cho php NNT

t nhp, dng s, khng m, mc nh l 0 o Ch tiu S l c chuyn trong k tnh thu ny (ct 4): cho php NNT t

nhp dng s, khng m, mc nh l 0 Cc cng thc tnh ton: ng dng h tr tnh ton theo cng thc: o S l cn c chuyn sang cc k tnh thu sau:ct (5) = ct(2) - ct(3) -

ct(4) o Dng tng cng c tnh bng tng cc dng trong ct tng ng ca ct

(4) v ct (5).

Ph lc 033A/TNDN: Cc ch tiu cn phi nhp o Mc A: Xc nh iu kin v mc u i thu:

Ch tiu iu kin u i (1): NNT chn trong danh sch iu kin c sn bng cch tch vo checkbox.

Ch tiu Thu sut thu nhp doanh nghip u i (2.1): NNT t nhp dng xx, xxx%

Ch tiu Thi hn p dng thu sut u i (2.2): NNT t nhp Ch tiu Thi gian min thu (2.3): NNT t nhp Ch tiu Thi gian gim 50% s thu phi np (2.4): NNT t nhp

o Mc B: Xc nh s thu u i: Ch tiu [1], [5]: NNT t nhp, dng s, khng m, mc nh l 0 Ch tiu [6]: NNT t nhp, dng xx,xxx% Ch tiu [8]: NNT t nhp, dng xx,xxx%

Cc ch tiu t tnh: ng dng h tr tnh ton theo cng thc: o Mc B:

Ch tiu [2] = 2.1 * ch tiu [1]


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Ch tiu [3] = ch tiu [1] * 25%, cho php sa Ch tiu [4] = ch tiu [3] ch tiu [2] Ch tiu [7]:

Nu khng nhp ch tiu [5], [6] th cho php nhp ch tiu [7] Nu nhp ch tiu [5], [6] th ch tiu [7] = ch tiu [5] * ch tiu

[6], cho php sa. Nu sa khc th khng cnh bo g c Ch tiu [9] = ch tiu [7] * ch tiu [8]

Rng buc Ch tiu [4] c tng hp ln ch tiu C8 ca t khai 03/TNDN Ch tiu [9] c tng hp ln ch tiu C9 ca t khai 03/TNDN Cho php nhp nhiu ph lc. Bm F5 thm ph lc mi v F6

xo ph lc o Lu : i vi NNT thuc din c min gim 30% thu TNDN theo

Thng t 154/2011/TT-BTC khi thc hin quyt ton thu nm 2011 th k khai s thu c min gim vo ph lc 03-3A/TNDN trong iu kin u i: Chn loi u i khc. Trng hp NNT c hng nhiu loi u i c thu sut khc nhau th mi loi u i k khai trn 1 ph lc 03-3A/TNDN (n F5 ti ph lc 03-3A/TNDN thm trang ph lc). ng dng s h tr tng hp s thu c min gim trn tt c cc ph lc 03-3A/TNDN ln t khai.

Ph lc 03-3B/TNDN Cc ch tiu cn phi nhp o Mc A: Xc nh iu kin v mc u i thu:

Ch tiu iu kin u i (1): NNT chn trong danh sch iu kin c sn bng cch tch vo checkbox v nhp cc hng mc u t v Thi gian ng k bt u thc hin min gim thu

Ch tiu Thu sut thu nhp doanh nghip u i (2.1): NNT t nhp dng xx,xxx%

Ch tiu Thi hn p dng thu sut u i (2.2): NNT t nhp Ch tiu Thi gian min thu (2.3): NNT t nhp Ch tiu Thi gian gim 50% s thu phi np (2.4): NNT t nhp

o Mc B: Xc nh s thu u i: Ch tiu [01], [02], [03]: NNT t nhp, dng s, khng m, mc nh

l 0 Ch tiu [08], [10]: NNT t nhp, dng xx,xxx%

Cc ch tiu t tnh: ng dng h tr tnh ton theo cng thc Ch tiu [04]= ch tiu [02] / [01] * [03], cho php sa Ch tiu [05] = ch tiu [04] * 25%, cho php sa.


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Ch tiu [06] = 2.1 * ch tiu [04] Ch tiu [07] = ch tiu [05] [06] Ch tiu [09] = ch tiu [04] * [08] Ch tiu [11] = ch tiu [09] * ch tiu [10]

Rng buc: Ch tiu [04] t tnh theo cng thc, khng cho php sa Ch tiu [07] c tng hp a ln ch tiu C8 trn t khai 03/TNDN Ch tiu [11] c tng hp ln ch tiu C9 trn t khai 03/TNDN Cho php nhp nhiu ph lc. Bm F5 thm ph lc mi v F6

xo ph lc Ph lc 03-3C/TNDN Cc ch tiu cn phi nhp o Mc A: Xc nh iu kin v mc u i thu:

Ch tiu iu kin u i (1): NNT chn trong danh sch iu kin c sn bng cch tch vo checkbox;

Ch tiu iu kin u i (1): NNT t nhp cc ch tiu con sau: Tng s lao ng s dng thng xuyn trong k tnh thu; Xc nhn ca c quan qun l lao ng c thm quyn v tng s lao ng n m doanh nghip ang s dng (nu c)

Ch tiu Mc u i (2): NNT chn trong danh sch c sn bng cch tch vo checkbox.

o Mc B: Xc nh s thu u i: Ch tiu [01], [02], [03], [04]: NNT t nhp, dng s, khng m mc

nh l 0

Rng buc: o Ch tiu [04] (thu TNDN c gim tng ng mc chi cho lao ng n,

lao ng l ngi dn tc thiu s): Nhp [04]


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o Ct (7) = ct(3) + ct (5) o Ct (8) = ct(4) + ct (6) o Ct (10) = ct(8) * ct (9) o Dng tng cng c tnh bng tng cc dng trong ct tng ng Rng buc: o Ch tiu ct (11) (S thu np nc ngoi c khu tr):

Nhp (11) 0 th

kim tra ch tiu [10] 0 th

kim tra ch tiu [12]


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II. Theo di vic s dng Qu pht trin khoa hc v cng ngh cc k tnh thu trc v k ny:

o Ch tiu [01]: NNT t nhp dng YYYY o Ch tiu [02]: NNT t nhp theo dng xx,xx% o Cc ch tiu [03], [04], [05]: NNT t nhp dng s, khng m, mc nh l

0. Cc ch tiu t tnh: ng dng h tr tnh theo cng thc: o Ch tiu [06] = [03] + [05] - [04] Nhp ph lc GCN-01/QLT ( Thng tin v giao dch lin kt) Cc ch tiu cn nhp:

Phn A: o n v tin: cho php NNT t nhp dng text o Ct (1) STT: UD h tr t tng o Ct (2): NNT t nhp cc phn tng ng vi ct STT o Ct (3), (5): NNT t nhp dng s o Ct (4),(6): NNT chn trong combobox gm cc phng php sau:

PP1: Phng php So snh gi giao dch c lp PP2: Phng php Gi bn li PP3: Phng php Gi vn cng li PP4: Phng php So snh li nhun PP5: Phng php tch li nhun PP6: Phng php khc

Phn B o Ct (1) STT: NNT t nhp dng text o Ct (2), (3): NNT t nhp dng text o Ct (4): NNT t nhp ti a 14 k t, kim tra cu trc MST o Ct (5): NNT nh du x vo cc hnh thc lin kt A,B...

Nhp ph lc 05/TNDN Cc ch tiu cn nhp o Ct (1), (2), (3) : Tng t nh ph lc 05/TNDN nh km t 01A/ TNDN Cc ch tiu tnh ton o Ct (4), (5), (6), (7) S thu tm np tng qu:

Dng 1: Ton b doanh nghip: ng dng h tr t ng ly ln t ch tiu [32] trn t khai 01A/TNDN hoc ch tiu [31] trn t khai 01B/TNDN ca qu tng ng, cho php sa.

Cc dng tip theo Cc chi nhnh: ng dng h tr tnh theo cng thc bng T l phn b ca chi nhnh nhn vi S thu tm np qu ca ton b doanh nghip, cho php sa


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o Ct (8) = (4)+(5)+(6)+ (7) o Ct (9): H tr ly ln t ch tiu E trn t khai quyt ton, khng cho php

sa o Ct (10) = [9] - [8] B. Trng hp khi t khai b sung Vic k khai t khai b sung ca mu 03/TNDN tng t nh t 01/GTGT, k khai iu chnh b sung cho cc ch tiu C7, C8, C9, C10, D

3.4.5 Bng k gia hn np thu TNDN qu I, II, III thc hin np vo ngn sch nh nc nm 2011

Cch gi: T menu chc nng chn K khai / Thu Thu nhp doanh nghip chn Bng k gia hn thu TNDN. Khi hin th file word Bng k gia hn thu TNDN:

NSD chn Save As ti file word t ng dng v v nhp chi tit trn ph lc. Sau in ra nh km t khai thu TNDN np cho C quan Thu.


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3.5 Hng dn thc hin chc nng k khai thu Thu nhp c nhn

3.5.1 T khai thu thu nhp c nhn mu 01/KK-XS theo thng

A. Trng hp khai t khai ln u:

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 01/KK-XS theo thng khi mn hnh chn k k khai s hin th ra nh sau.

Bn chn T khai ln u nhn vo nt lnh ng hin th ra t khai thu TNCN mu 01/KK-XS Thng vi hp chn Ln u trn t khai c nh du X nh hnh di.

Chi tit cc ch tiu cn nhp: Cc ch tiu chi tit nhn gi tr mc nh l s 0. Nhp cc ch tiu: [21], [22], [23] dng s, khng m, v mc nh gi tr ban


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u l s 0. Cc ch tiu c rng buc :

o Ch tiu [22]: Nh hn hoc bng ch tiu [21] o Ch tiu [23]: Nh hn hoc bng ch tiu [22]

B.Trng hp khai t khai b sung

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 01/KK-XS theo thng khi mn hnh chn k k khai s hin th. Bn chn T khai b sung ,v ln b sung ri nhn vo nt lnh ng hin th ra t khai thu TNCN mu 01/KK-XS Thng vi hp chn B sung trn t khai c nh du X nh hnh di v ln b sung th my c nh du Ln th my.

Chi tit cc ch tiu cn nhp Nhp cc ch tiu: [21], [22], [23] dng s, khng m, mc nh gi tr ban u l s 0.


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3.5.2 T khai thu thu nhp c nhn mu 01/KK-XS theo Qu A.Trng hp khi t khai ln u

Cch gi: k khai t khai thu TNCN mu 01/KK-XS theo qu, t menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 01/KK-XS theo Qu. Nu trong cng ng dng tn ti t khai thng nm trong qu m bn chn th ng dng s a ra thng bo

Khi bn s khng k khai c t khai theo qu m bn phi quay li t khai thng k khai. Nu cha tn ti t khai thng trong qu th bn tip tc k khai t khai theo qu vi cch k khai t khai ln u v t khai b sung tng t nh t khai theo thng thng

Chi tit cc ch tiu cn nhp: Cc ch tiu chi tit nhn gi tr mc nh l s 0. Nhp cc ch tiu: [21], [22], [23] dng s, khng m, v mc nh gi tr ban u l s 0. Cc ch tiu c rng buc : Ch tiu [22]: Nh hn hoc bng ch tiu [21] Ch tiu [23]: Nh hn hoc bng ch tiu [22]

3.5.3 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu A.Trng hp khi t khai ln u

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 02/KK-TNCN theo Qu khi mn hnh k khai s hin th.Bn chn voT khai ln u chn quri nhn vo nt lnh ng hin th ra t khai thu TNCN mu 02KK/TNCN theo Qu vi hp chn Ln u trn t khai c nh du X nh hnh di


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Chi tit cc ch tiu cn nhp: Cc ch tiu chi tit nhn gi tr mc nh l s 0.

o Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33], [35] dng s, khng m, mc nh l 0.

o Nhp ch tiu [22] dng s khng m, mc nh l 0, kim tra [22]


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o Ch tiu [37]= 20% * ch tiu [33], cho php sa nu khc cng thc th ng dng a ra cnh bo vng: S thu khng tng ng vi doanh thu v thu sut.

B,Trng hp khai t khai b sung

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 02/KK-TNCN theo Qu khi mn hnh chn k k khai s hin th ra. Bn chn T khai b sung ,v ln b sung ri nhn vo nt lnh ng hin th ra t khai thu TNCN mu 02/KK-TNCN Qu vi hp chn B sung trn t khai c nh du X nh hnh di v ln b sung th my c nh du Ln th my.

Chi tit cc ch tiu cn nhp: Cc ch tiu chi tit nhn gi tr mc nh l s 0.


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o Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33], [35] dng s, khng m, mc nh l 0.

o Nhp ch tiu [22] dng s khng m, mc nh l 0, kim tra [22]


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Cc ch tiu tnh ton: o Ch tiu [23] = ch tiu [24] + ch tiu [25] o Ch tiu [26] = ch tiu [27] + ch tiu [28] +ch tiu [29] o Ch tiu [30] = ch tiu [31] +ch tiu [32] + ch tiu [33] o Ch tiu [34]= ch tiu [35] + ch tiu [36] + ch tiu [37] o Ch tiu [36]= 10 % * ch tiu [32], cho php sa o Ch tiu [37]= 20% * ch tiu [33], cho php sa

3.5.5 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng

A.Trng hp khai t khai chinh thc

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 03/KK-TNCN theo Thng khi mn hnh k khai s hin th ra nh sau.

Bn chn T khai ln u ri nhn vo nt lnh ng hin th ra t khai thu TNCN mu 03/KK-TNCN theo Thng vi hp chn Ln u trn t khai c nh du X nh hnh di


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Thng tin t chc khai thay o Ch tiu [13], [15], [16], [17], [18], [19]: Nhp dng text o Ch tiu [14]: Nhp dng text, kim tra cu trc MST

Cc ch tiu cn k khai o Nhp cc ch tiu [29], [32], [33], [35], [37], [39] dng s ,khng m, mc

nh l 0 o Nhp ch tiu [38], kim tra


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o Trng hp nu k tnh thu t thng 01/2013 th ch tiu [32] = 0,1% * [31], cho php sa sa nu vt qu [31] th ng dng a ra cnh bo Ch tiu [32] khng c vt qu ch tiu [31]

o Ch tiu [34] = 5%* ch tiu [33] o Ch tiu [36] = 10% * ch tiu [35] o Ch tiu [40] = 0,1% * [39], cho php sa

B.Trng hp khai t khai b sung

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 03/KK-TNCN theo Thng khi mn hnh k khai s hin th. Bn chn T khai b sung v ln b sung ri nhn vo nt lnh ng hin th ra t khai thu TNCN mu 03/KK-TNCN theo Thng vi hp chn b sung trn t khai c nh du X v ln b sung s my nh hnh di


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Chi tit cc ch tiu cn nhp:

o Nhp cc ch tiu tiu [29], [32], [33], [35], [37], [38], [39] dng s ,khng m, mc nh l 0

o Cc ch tiu t tnh: [30], [32], [34], [36], [40] 3.5.6 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Qu

A.Trng hp khi t khai ln u

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 03/KK-TNCN theo Qu khi : Nu trong cng ng dng tn ti t khai thng nm trong qu m bn chn th ng dng s a ra thng bo

Khi bn s khng k khai c t khai theo qu m bn phi quay li t khai thng k khai. Nu cha tn ti t khai thng trong qu th bn tip tc k khai t khai theo qu vi cch k khai t khai ln u v t khai b sung tng t nh t khai theo thng thng Thng tin t chc khai thay

o Ch tiu [13], [15], [16], [17], [18], [19]: Nhp dng text o Ch tiu [14]: Nhp dng text, kim tra cu trc MST

Cc ch tiu cn k khai o Nhp cc ch tiu [29], [32], [33], [35], [37], [39] dng s ,khng m, mc

nh l 0 o Nhp ch tiu [38], kim tra


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o Trng hp nu k tnh thu t thng 01/2013 th ch tiu [32] = 0,1% * [31], cho php sa sa nu vt qu [31] th ng dng a ra cnh bo Ch tiu [32] khng c vt qu ch tiu [31]

o Ch tiu [34] = 5%* ch tiu [33] o Ch tiu [36] = 10% * ch tiu [35] o Ch tiu [40] = 0,1% * [39], cho php sa

3.5.7 T khai thu thu nhp c nhn mu 07/KK-TNCN (C nhn t khai) A. Trng hp khai t khai ln u:

Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 07/KK-TNCN khi mn hnh chn k k khai s hin th ra nh sau.

Bn chn T khai ln u theo thng hoc qu, nhn vo nt lnh ng hin th ra t khai thu TNCN mu 07/KK-TNCN (C nhn t khai) vi hp chn Ln u trn t khai c nh du X nh hnh di


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Chi tit cc ch tiu cn nhp: o Ch tiu [21] cho php NSD c th nh du x hoc trng. o Cc ch tiu nhp: [22], [23], [27], [28], [29], [35], dng s, khng m, mc nh

l 0 o Ch tiu [23] kim tra


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i vi k k khai t Qu 3/2013 tr i: kim tra l bi ca 3,6 triu. o Ch tiu [32] cho php NSD nhp,kim tra [30] th ng dng a ra cnh bo Tng s thu thu nhp pht sinh trong k khng c ln hn Tng thu nhp tnh thu

i vi k k khai t qu 3/2013 tr i th [31] =( [30] / 3) * biu thu ly tin * 3, cho php sa, gi tr sa phi >= 0 v nh hn ch tiu [30]. Nu [31] > [30] th ng dng a ra cnh bo Tng s thu thu nhp pht sinh trong k khng c ln hn Tng thu nhp tnh thu

o Ch tiu [33]= [31] * [32] / [22] * 50 % o Ch tiu [34] = [31] - [33] o Ch tiu [36] mc nh l 20%, khng cho sa o Ch tiu [37] = [35] * [36], cho php sa, kim tra


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Chi tit cc ch tiu cn nhp: o Cc ch tiu chi tit nhn gi tr mc nh l s 0. o Nhp cc ch tiu[22], [23], [27], [26], [27], [28], [29], [35] dng s, cho

php nhp s m, mc nh l 0.

3.5.8 T khai tm np thu TNCN mu 08/KK-TNCN

Cch gi: T menu chc nng K khai/Thu thu nhp c nhn chn T khai tm np thu TNCN (08/KK-TNCN). bt u thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh:

o K tnh thu: ng dng s mc nh k tnh thu bng thng hin ti -1, bn c th nhp k tnh thu m mun k khai nhng khng c chn k tnh thu ln hn thng hin ti

o Trng thi t khai: Bn hy chn trng thi t khai l T khai ln u hay T khai b sung.

o Sau nhn vo nt lnh ng hin th ra t khai thu tiu th c bit mu 08/KK-TNCN

Vic k khai t khai ln u v t khai b sung tng t nh t 01/KK-BH, mn hnh giao din t khai nh sau:


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Chi tit cc ch tiu nh sau: o Cc ch tiu cn nhp

Ch tiu [21], [22], [27], [28], [29]:cho php NSD t nhp kiu s, khng m, mc nh l 0

Ch tiu [29] kim tra < = 3 000 000 Ch tiu [25]: cho php NSD t nhp kiu s, khng m

i vi k k khai trc qu 3/2013 th kim tra [25] bng bi s ca 4.000.000 hoc = 0

i vi k k khai t qu 3/2013 tr i th kim tra [25] bng bi s ca 9.000.000 hoc = 0, khng c ln hn 27 000 000

Ch tiu [26]: cho php NSD t nhp kiu s, khng cho nhp m i vi k k khai trc qu 3/2013 th kim tra [26] bng bi

s ca 1.600.000 i vi k k khai t qu 3/2013 tr i th kim tra [26] bng


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bi s ca 3.600.000 Ch tiu [32]: cho php NSD t nhp kiu s, kim tra


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Chi tit cc ch tiu nh sau: o Cc ch tiu cn nhp:

Ch tiu [21], [22], [31]: Cho php NSD t nhp kiu s, khng m, mc nh l 0

Ch tiu [24]: Cho php NSD t nhp kiu s, khng m, mc nh l 0, kim tra ch tiu [24] < = ch tiu [23]

Ch tiu [25]: ng dng h tr t tng Ch tiu [26]: Cho php NSD t nhp dng text, ti a 200 k t Ch tiu [27]: cho php NSD t nhp 10 k t, kim tra theo ng

cu trc MST Ch tiu [28]: Cho php NSD t nhp s theo dng xx,xx

o Cc ch tiu tnh ton: Ch tiu [23] = [21] - [22], kim tra nu


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tiu [23], cho php lch khng qu 5 ng, nu khc th ng dng a ra cnh bo Tng thu nhp chu thu

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