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TI LIU HNG DN S DNG NG DNG H TR K KHAI THU

HTKK 3.0.2 (DNG CHO NGI NP THU)

M hiu d n: HTKK2 Tn d n: HTKK2-HDSD

Phin bn ti liu: 3.0.2

H Ni, 11/2011

HTKK2 Ti liu hng dn s dng v3.0.2

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MC LC MC LC ....................................................................................................... 2

1.1 M vch 2 chiu .................................................................................... 4 1.2 Hng dn s dng phn mm h tr k khai ........................................... 4

1.2.1 Cch s dng tr gip trong ng dng ................................................ 4 1.2.2 Yu cu v cu hnh h thng ............................................................ 4 1.2.3 Hng dn thit lp thng s mn hnh .............................................. 5 1.2.4 Hng dn cch g ting vit c du .................................................. 5 1.2.5 Hng dn kt ni my in ................................................................. 7 1.2.6 Khi ng ng dng......................................................................... 7 1.2.7 Giao din ng dng .......................................................................... 8 1.2.8 S dng h thng menu .................................................................... 9 1.2.9 K khai thng tin doanh nghip ....................................................... 10 1.2.10 iu khin nhp d liu .................................................................. 11 1.2.11 Nhp mi, m t khai thu .............................................................. 13 1.2.12 Cc chc nng trn mn hnh k khai t khai .................................... 14 1.2.13 Kim tra v thng bo k khai sai .................................................... 17 1.2.14 Sao lu d liu .............................................................................. 18 1.2.15 Phc hi d liu ............................................................................. 19 1.2.16 Kt xut ra file PDF ....................................................................... 20 1.2.17 Danh mc ..................................................................................... 24 1.2.18 Tra cu t khai .............................................................................. 25

2 M BO CA C QUAN THU .......................................................... 27 2.1 Bn quyn ........................................................................................... 27 2.2 Tnh tin cy ......................................................................................... 27 2.3 Bn cn in t khai ................................................................................ 28 2.4 Lu tr t khai .................................................................................... 28

3 HNG DN S DNG CC CHC NNG K KHAI ........................ 29 3.1 K khai thng tin chung ca doanh nghip .............................................. 29 3.2 Cc quy nh v tnh nng h tr hng dn k khai chung ca ng dng: . 29 3.3 Hng dn thc hin chc nng k khai thu GTGT ................................ 30

3.3.1 T khai thu gi tr gia tng khu tr mu 01/GTGT .......................... 30 3.3.2 T khai thu gi tr gia tng cho d n u t mu 02/GTGT .............. 40 3.3.3 T khai thu gi tr gia tng trc tip mu 03/GTGT .......................... 44

3.4 Hng dn thc hin chc nng k khai thu TNDN ............................... 46 3.4.1 T khai thu thu nhp doanh nghip tm tnh mu 01A/TNDN ........... 46 3.4.2 T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN ........... 50 3.4.3 T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN .. 51 3.4.4 T khai thu thu nhp doanh nghip khu tr HHL mu 05/TNDN .. 63

3.5 Hng dn thc hin chc nng k khai thu Thu nhp c nhn ................ 65 3.5.1 T khai thu thu nhp c nhn mu 01/KK-BH theo Thng ................ 65


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3.5.2 T khai thu thu nhp c nhn mu 01/KK-BH theo Qu .................. 67 3.5.3 T khai thu thu nhp c nhn mu 01/KK-XS theo thng .................. 67 3.5.4 T khai thu thu nhp c nhn mu 01/KK-XS theo Qu ................... 70 3.5.5 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu ............. 70 3.5.6 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng ........... 73 3.5.7 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng ........... 74 3.5.8 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Qu .............. 76 3.5.9 T khai thu thu nhp c nhn mu 07/TNCN (C nhn t khai) ......... 77 3.5.10 T khai Quyt ton thu TNCN mu 02/KK-XS. .............................. 80 3.5.11 T khai Quyt ton thu TNCN mu 02/KK-BH. .............................. 83 3.5.12 T khai Quyt ton thu TNCN mu 05/KK-TNCN. ......................... 86 3.5.13 T khai Quyt ton thu TNCN mu 06/KK-TNCN. ......................... 90 3.5.14 T khai Quyt ton thu TNCN mu 09/KK-TNCN. ......................... 93

3.6 Hng dn thc hin chc nng k khai thu Ti nguyn ......................... 99 3.6.1 T khai thu ti nguyn mu s 01/TAIN ......................................... 99 3.6.2 T khai Quyt ton thu ti nguyn mu s 03/TAIN ...................... 101

3.7 Hng dn thc hin chc nng k khai thu Tiu th c bit ............... 103 3.7.1 T khai thu Tiu th c bit mu s 01/TTB ............................. 103

3.8 Hng dn thc hin chc nng k khai thu Nh thu .......................... 108 3.8.1 T khai thu Nh thu nc ngoi mu 01/NTNN ........................... 108

3.9 Hng dn thc hin chc nng to cc mu Ho n ........................... 110 3.9.1 Thng bo pht hnh ha n Mu TB01/AC .............................. 110 3.9.2 Bo co tnh hnh nhn in ha n Mu BC01/AC ......................... 113 3.9.3 Bo co mt, chy, hng ha n Mu BC21/AC .......................... 115 3.9.4 Thng bo kt qu hy ha n Mu TB03/AC ............................. 117 3.9.5 Bo co tnh hnh s dng ha n Mu BC26/AC ........................ 119

3.10 Hng dn thc hin chc nng lp bo co ti chnh ............................ 124 3.10.1 Lp B Bo co ti chnh theo quyt nh 15/2006/Q-BTC ............ 124 3.10.2 Lp B Bo co ti chnh theo quyt nh 48/2006/Q-BTC ............ 129 3.10.3 Lp B Bo co ti chnh theo quyt nh 16/2007/Q-NHNN ........ 134 3.10.4 Lp B bo co ti chnh theo quyt nh 99/2000/Q-BTC ............ 139

4 CC A CH V S IN THOI LIN H ..................................... 144


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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 kiu g l TELEX v VNI.


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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 3.0.1


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trn mn hnh hoc vo START/Programs/Tong Cuc Thue/Ho tro ke khai/HTKK 3.0.1

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


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ph lc trn 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


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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.

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


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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, 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


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

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


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


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khng ng. Ngi s dng khng th s dng chc nng "M" i vi nhng 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 s dng h thng HTKK 3.0.1 Tuy nhin trong ti liu tr gip ca chng


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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 3.0.1 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 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 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 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


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


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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, c th sa, nu sa khc vi ch tiu [43] ca k trc th c cnh bo v vn cho php in t khai. Nu khng c t khai k trc th ng dng gi tr mc nh bng 0 v cho php bn nhp gi tr.

o Ch tiu [23]: Nu khi k khai c km bng k 01_2/GTGT th ch tiu [23] = Tng ct (8) ca dng 1 + dng 2 + dng 3 trn bng k 01-2/GTGT

o Ch tiu [24]: Nu khi k khai c km bng k 01_2/GTGT th ch tiu [24] = Tng ct (10) ca dng 1 + dng 2 + dng 3 trn bng k 01-2/GTGT

o Ch tiu [25]: Nu khi k khai c km bng k 01_2/GTGT v 01_4A/GTGT Th ch tiu ny s c tnh bng tng ca ct (10) dng 1 (Thu GTGT ca Hng ha, dch v dng ring cho SXKD chu thu GTGT iu kin khu tr thu) 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, c th sa. Nu trong trng hp khng c ph lc th ch tiu [25] NSD t nhp.

o Ch tiu [26]: Nu khi k khai c km bng k 01_1/GTGT th ch tiu ny s c ly ln t ct 8 Tng dng 1 (Tng hng ha, dch v khng chu thu GTGT) trn bng k bn ra (01-1/GTGT) v khng c sa.

o Ch tiu [27] = [29] + [30] + [32] o Ch tiu [28] = [31] + [33] o Ch tiu [29]: Nu khi k khai c km bng k 01_1/GTGT th ch tiu

ny s c ly ln t ct 8 Tng dng 2 (Tng hng ha, dch v chu


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thu sut thu GTGT 0%) trn bng k bn ra (01-1/GTGT) v khng c sa.

o Ch tiu [30]: Nu khi k khai c km bng k 01_1/GTGT th ch tiu ny s c ly ln t ct 8 Tng dng 3 (Tng hng ha, dch v chu thu sut thu GTGT 5%) trn bng k bn ra (01-1/GTGT) v khng c sa.

o Ch tiu [31]: Nu khi k khai c km bng k 01_1/GTGT th ch tiu ny s c ly ln t Tng ct (9) dng 3 trn bng k 01_1/GTGT, c th sa nhng khng c vt qu ngng Min(0,01% v 100 000)

o Ch tiu [32]: Nu khi k khai c km bng k 01_1/GTGT th ch tiu ny s c ly ln t ct 8 Tng dng 4 (Tng hng ha, dch v chu thu sut thu GTGT 10%) trn bng k bn ra (01-1/GTGT) v khng c sa.

o Ch tiu [33]: Nu khi k khai c km bng k 01_1/GTGT th ch tiu ny s c ly ln t Tng ct (9) dng 4 trn bng k 01_1/GTGT, c th sa nhng khng c vt qu ngng Min(0,01% v 100 000 )

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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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: NSD t nhp kiu text, ti a 10 k t o Ct (3) - S: NSD t nhp kiu text, ti a 7 k t o Ct (4) Ngy, thng, nm pht hnh: NSD t nhp, kiu dd/mm/yyyy

v phi nh hn hoc bng k tnh thu. o Ct (5) -Tn ngi mua: NSD t nhp kiu text o Ct (6) -MST ngi mua: NSD t nhp MST theo ng cu trc 10

hoc 13 k t, nu nhp 14 k t th k t th 11 phi l du ngch ngang, cho php null.

o Ct (7) - Mt hng: NSD t nhp kiu text, cho php null o Ct (8) - Doanh s bn cha c thu: NSD t nhp kiu s o Ct (9) Thu GTGT: ng dng h tr t tnh tng ng vi thu sut

ca cc dng tng ng, lm trn n ng (>= 5 th lm trn ln,


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o Dng tng hng 4 ct 9 a ln ch tiu [33] ca t khai

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

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


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th 3 dng u o Nhp chi tit cc ch tiu t ct 2 n ct 9, cho php null cc ct :MST,

mt hng, ghi ch. o MST ngi bn : nhp kiu s, kim tra cu trc (theo qui tc nh

MST ca tng cc thu). Trng hp m s thu c 11 s (xxxxxxxxxx-x) hoc 14 s (xxxxxxxxxx-xxx-x) th ch nhp 10 hoc 13 s, b s cui cng khng nhp; cho php trng.

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 Ct (8) cho php nhp s m o Ct (10) ng dng h tr t tnh bng ct (8) * ct (9), c th sa, cho

php nhp s m o Tng gi tr HHDV mua vo = tng ct 8 (dng 1 + 2 + 3) so snh vi

ch tiu [23] trn t khai o Tng thu GTGT ca HHDV mua vo = tng ct 10 (dng 1 + 2 + 3)

so snh vi ch tiu [24] trn t khai 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

Nhp ph lc 01-3/GTGT (Bng gii trnh k khai iu chnh) o Cc ch tiu cn nhp

Ct (1) - STT : Chng trnh t ng tng ln khi thm dng Ct (2) Loi xe: Cho php NSD nhp kiu text Ct (3) n v tnh: Mc nh l Chic, cho php sa Ct (4), (5), (6): NSD t nhp kiu s khng m, v ct (5) <

= (4) Ct (7): Nhp kiu text

o Cc ch tiu tnh ton: Cng dng 1- Xe t: Ly tng cc ct (4), (5), (6) ca phn I Cng dng 2 Xe hai bnh gn my: Ly tng cc ct (4), (5),

(6) ca phn II Tng cng: Ly tng s t + Tng s xe hai bnh gn my


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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 (10) dng 1 trn ph lc 01_2/GTGT A2 = Tng ct (10) dng 2 trn ph lc 01_2/GTGT A2 = Tng ct (10) 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 (10) 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: A = A1 + A2 + A3 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); (5): NSD t nhp kiu text. Nu ct (6) >0 th bt buc

nhp ct (2) 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


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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]: NSD t nhp dng s

Phn thng tin chi tit: Cc ch tiu nhp: Ch tiu [09], [10] cho php NSD nhp, dng text, di ti a 100. Ch tiu [11] cho php NSD nhp, kim tra cu trc ca MST. Ch tiu [12], [13] cho php NSD nhp, dng s

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] Ch tiu [17]= [06] *( [14] / [07]), Khi Ghi d liu th kim tra [06] < [16],

nu khng th thng bo xo d liu ct 17 Ch tiu [18] = tng cc ch tiu [17], kim tra [16] th [20] = 0

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:

Chn nt ng 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. 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.


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o S tin pht chm np = S ngy PCN * S tin chm np * 0,05% o Ni dung gii thch v ti liu nh km: NNT t nhp cc gii trnh cho

t khai b sung vo phn ny. 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.

Chn loi t khai (t khai ln u hoc t khai b sung) 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 3.0.1: Chi tit cc ch tiu cn nhp:

o Cc ch tiu NSD t nhp: [24], [25] , [26], [27], [28a], [30], [31] kiu s, khng m. Kim tra [30] + [31] phi nh hn hoc bng [29], khng tha mn iu kin th ng dng a ra cnh bo Tng ch tiu [30] + [31] phi nh hn hoc bng ch tiu [29].

Cc ch tiu ng dng h tr t ng tnh ton : o Ch tiu [21]: t ng chuyn t ch tiu [32] k trc sang, cho php

sa, nu sa khc th cnh bo vng v vn cho in t khai. o Ch tiu [22]: Bng tng ct (8) trn ph lc 01_2/GTGT o Ch tiu [23]: Bng tng ct (10) trn ph lc 01_2/GTGT o Ch tiu [28] = [23] + [25] [27], kim tra

Nu [28a] > [21] + [28] th ng dng a ra cnh bo v khng cho in

Nu [28] < [28a] < [28] + [21] th ng dng a ra cnh bo vng v vn cho in

o Ch tiu [29] = [21] + [28] [28a] o Ch tiu [32]= [29] [30] [31]


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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 9, 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 8 so snh vi ch tiu [22] trn t khai

o Tng thu GTGT ca HHDV mua vo = tng ct 10 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 NSD 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], [23], [30], [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 trc tip (03/GTGT) khi mn hnh k khai s hin th ra nh sau.

Bn nhn vo nt lnh ng hin th ra t khai GTGT trc tip mu 03/GTGT.



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Hng dn nhp d liu trong h thng k khai HTKK 3.0.1: Cc ch tiu NSD t nhp:

o Ch tiu [21], [22], [23], [24], [25], [26] kiu s, khng m Cc ch tiu t tnh:

o Ch tiu [27]= [21] [24] o Ch tiu [28] = [22] [25] o Ch tiu [29] = [23] [26] o Ch tiu [30] =[27] * 0% o Ch tiu [31] =[28] *5%, nu [28] < 0 th [31] = 0 o Ch tiu [32] = [29] * 10%, nu [29] < 0 th [32] = 0 o Ch tiu [33]= [21] + [22] +[23] o Ch tiu [34] = [30] + [31] +[32]

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 NSD chn thm ln b sung v ngy lp t khai b


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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:

Cc ch tiu c a ln KHBS gm: [30], [31], [32] cch ly d liu tng t nh t 01/GTGT.

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

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:


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Hng dn nhp d liu trong h thng k khai HTKK. 3.0.1: Chi tit cc ch tiu cn nhp

o NSD t nhp cc ch tiu [21], [22], [24], [25], [27], [28], [31] dng s, khng m

o Ch tiu [30]: Mc nh l 25%, cho php sa o Ngi k, Ngy k mc nh ly qua h thng HTKK, v ngi dng c

th sa li. o NSD chn gia hn i vi cc doanh nghip c gia hn:

i vi cc k k khai qu 1,2,3 nm 2010 th gia hn theo Q 12/2010/Q-TTg

i vi cc k k khai qu 4/2010, qu 1,2,3,4/2011 th gia hn theo quyt nh 21/2011/Q - TTg

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 [32] = [29] *[30] [31], nu m th [32] =0, cho php sa

Chi tit cc iu kin kim tra/ cng thc o Nu [26] [27] < 0 th khng c nhp ch tiu [28]


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o Nu [26] = 0 th kim tra [28] < = [26] o Nu ch tiu [29] < 0 th [30], [31], [32] t ng thit lp = 0 v khng

cho php sa. o Nu [29] > 0 th kim tra [31] < [29] * [30]. Nu sai c cnh bo S

thu TNDN d kin min, gim [31] phi nh hn hoc bng s thu TNDN pht sinh trong k [29] * [30].

Nhp ph lc 05/TNDN (Ph lc tnh np thu TNDN c cc c s sn xut hch ton ph thuc)

o Cc ch tiu cn nhp Ct (1) S TT: ng dng h tr t ng tng NNT nhp cc thng tin nh tn a phng, tn c s SX ph

thuc, MST ct Tn doanh nghip/ M s thu khi ng dng s a cc thng tin ny sang ct Ch tiu vo cc dng tng ng.

dng Ti ni c tr s chnh th ng dng h tr ly thng tin Tn doanh nghip v M s thu t t khai ln.

thm c s hch ton bn chn F5 khi ng dng h tr t sinh ra thm 3 dng trong :

Dng 1: Tn a phng: Dng 2: Tn c s SX ph thuc: Dng 3: l M s thu:

Ct (3) T l phn b: Dng 1: Ton b doanh nghip: Mc nh l 100% v

khng cho sa Cc dng tip theo Cc chi nhnh: NSD nhp dng

xx,xx%, kim tra tng cc chi nhnh phi bng 100%, nu khng tha mn ng dng a ra cnh bo Tng t l phn b ca cc chi nhnh phi bng 100%.

Ct (9) Khng cho nhp i vi t khai qu:

o Cc ch tiu tnh ton 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 ca qu tng ng, cho php sa.

Cc dng tip theo Cc chi nhnh: ng dng h tr


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tnh theo cng thc bng T l phn b ca chi nhnh nhn vi S thu tm np qu ca ton b doanh nghip.

Ct (8) = (4)+(5)+(6)+ (7) Ct (10) = [8]

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 NSD 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:

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: [31] , [32], 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:


o Ch tiu [22], [23], [30], NSD t nhp, kiu s >= 0, mc nh l 0 o Ch tiu [24] NSD t nhp, dng xx,xxxx% o Ch tiu [25] NSD t nhp, dng xx% o Ch tiu [26] NSD t nhp, dng xx%. Nu NSD chn c hng


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nhiu mc u i, 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 Kim tra ch tiu [30]


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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 Quyt ton thu TNDN mu 03/TNDN.


o Cc ch tiu c th nhp gi tr m trn t khai l: B24, B25 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 mc Khai bo k tnh thu v cc ph lc.

o Doanh thu bn hng v cung cp dch v: Nhp cc ch tiu A1 kiu s. o iu chnh tng tng li nhun trc thu thu nhp doanh nghip: Nhp

cc ch tiu t B2 n B16 kiu s. Gia ch tiu ny khng c rng buc.

o iu chnh gim tng li nhun trc thu thu nhp doanh nghip: Nhp cc ch tiu t B18 n B22 kiu s. Gia ch tiu ny khng c rng buc.

o Nhp cc ch tiu: B24, B25, B27, B28, C2, C5, C6, C8, C9. o Check vo c gia hn nu doanh nghip c gia hn

o i vi nm 2009 theo ngh nh 30/NQ-CP


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o i vi nm 2010 v 2011 theo Q21/2011/Q-TTg

Cc ch tiu tnh ton o iu chnh tng tng li nhun trc thu thu nhp doanh nghip: Ch

tiu B1 = B2 + B3 + ... + B16 o iu chnh gim tng li nhun trc thu thu nhp doanh nghip: Ch

tiu B17 = B18 + B19 + B20 + B21 + B22 o Tng thu nhp chu thu thu nhp doanh nghip cha tr chuyn l: Ch

tiu B23 = A1 + B1 - B17 o L t cc nm trc chuyn sang: Ch tiu B26 = B27 + B28 o Tng thu nhp chu thu thu nhp doanh nghip ( tr chuyn l): Ch

tiu B29 = B30 + B31 o Thu nhp t hot ng SXKD (tr thu nhp t hot ng chuyn quyn

s dng t, chuyn quyn thu t): Ch tiu B30 = B24 B27 o Thu nhp t hot ng chuyn quyn s dng t, chuyn quyn thu

t: Ch tiu B31 = B25 B28 o Thu TNDN t hot ng SXKD : C1 = C2 - C3 - C4 - C5 o Thu TNDN tnh theo thu sut ph thng: Ch tiu C2 = B30 x 25%

(Chng trnh c h tr tnh ton) o Thu TNDN t hot ng chuyn quyn s dng t chuyn quyn thu

t C6 = C7 + C8 C9 o Thu thu nhp doanh nghip i vi thu nhp t chuyn quyn s dng

t, chuyn quyn thu t: Ch tiu C7 = B31 x 25% . Nu ch tiu B31 c gi tr m th C7 =0

o Thu thu nhp doanh nghip pht sinh phi np trong k tnh thu: Ch tiu C10 = C1 + C6

Cc iu kin kim tra Tng thu nhp chu thu thu nhp doanh nghip cha tr chuyn l: Ch tiu B23 = B24 + B25. (Nu khc c thng bo c hai B26, B27 l : Tng thu nhp t hot ng SXKD [B24] v thu nhp t chuyn quyn s dng t, chuyn quyn thu t [B25] phi bng tng thu nhp chu thu thu nhp doanh nghip cha tr chuyn l [B23] Nu B23, B24 > 0 th B27 < B24 v B27 < B23 Nu B23, B24 < 0 th B27 = 0 Nu B23, B25 > 0 th B28 < B25 v B28 < B23 Nu B23, B25 < 0 th B28 = 0 Tng thu nhp chu thu thu nhp doanh nghip ( tr chuyn l): Ch tiu B29 = B30 + B31. Nu B30 v B31 u 0 th mc nh C2, C4, C7 = 0 v cc ch tiu C3, C5, C8 c nhp. Nu B23, B24 > 0 th kim tra B27 phi nh hn hoc bng B24, ng thi


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B24 phi nh hn hoc bng B23. Nu khc c thng bo L t hot ng SXKD [B27] phi nh hn hoc bng thu nhp t hot ng SXKD [B24]. Nu B23, B24 0 th B27 = 0. Nu B23, B25 > 0 th kim tra B28 phi nh hn hoc bng B25, ng thi B25 phi nh hn hoc bng B23. Nu khc c thng bo L t chuyn quyn s dng t, chuyn quyn thu t [B28] phi nh hn hoc bng thu nhp t chuyn quyn s dng t, chuyn quyn thu t [B25] Nu B23, B25 0 th B28 = 0. Thu TNDN tnh theo thu sut ph thng: Ch tiu C2= B30 x 25%. Nu B30 < 0 th C2 = 0. Thu thu nhp doanh nghip i vi thu nhp t chuyn quyn s dng t, chuyn quyn thu t: Ch tiu C7 = B31 x 25% . Nu B31 < 0 th C7 = 0. Thu thu nhp doanh nghip pht sinh phi np trong k tnh thu: C10=C1+C6. Bt buc C10 0, nu C10 < 0 th cnh bo Thu thu nhp doanh nghip pht sinh phi np trong k tnh thu phi ln hn hoc bng 0, kim tra li ch tiu C1, C6 v cc ph lc. 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 Doanh thu bn hng v cung cp dch v [01] , dng s ,>=0,mc nh l 0 o Trong : Doanh thu bn hng ho, dch v xut khu [02] , dng s

,>=0,=0, mc nh l 0 o Gim gi hng bn [05] , dng s ,>=0, mc nh l 0 o Gi tr hng bn b tr li [06] , Dng s ,>=0, mc nh l 0 o Thu tiu th c bit, thu xut khu, thu gi tr gia tng theo phng

php trc tip phi np [07] , dng s, >=0, mc nh l 0 o Doanh thu hot ng ti chnh [08] , Dng s ,>=0, mc nh l 0 o Gi vn hng bn [10] , Dng s ,>=0,mc nh l 0 o Chi ph bn hng [11] , Dng s ,>=0,mc nh l 0 o Chi ph qun l doanh nghip [12] , Dng s ,>=0,mc nh l 0 o Chi ph ti chnh [13] , Dng s ,mc nh l 0, cho php nhp gi tr m o Chi ph li tin vay dng cho sn xut, kinh doanh [14] , Dng s ,>=0,mc

nh l 0 o Thu nhp khc [16] , Dng s ,>=0,mc nh l 0 o Chi ph khc [17] , Dng s ,>=0,mc nh l 0 Cc cng thc tnh ton o Cc khon gim tr doanh thu ([03]=[04]+[05]+[06]+[07])


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o Chi ph sn xut, kinh doanh hng ho, dch v ([09]=[10]+[11]+[12]) o Li nhun thun t hot ng kinh doanh ([15]=[01]-[03]+[08]-[09]-[13]) o Li nhun khc ([18]=[16]-[17]) o Tng li nhun k ton trc thu thu nhp doanh nghip ([19]=[15]+[18]) Cc ch tiu kim tra logic bt buc ng o Kim tra ch tiu [02] =0,mc nh l 0 Chi ph d phng ri ro tn dng[15] ,Dng s ,>=0,mc nh l 0 Cc cng thc tnh ton Thu nhp li thun ([03] = [01] - [02]) Li / l thun t hot ng dch v ([06] = [04] - [05]) Li / l thun t hot ng khc ([12] = [10] - [11]) Tng li nhun trc thu ([16] = [03]+[06]+[07]+[08]+[09]+[12]+[13]-[14]-[15])

Cc ch tiu kim tra logic bt buc ng Ch tiu [16] c tng hp i chiu vi ch tiu A1 ca t khai Ph lc 03-1C/TNDN

Cc ch tiu cn phi nhp Thu ph dch v mi gii chng khon [02] ,Dng s ,>=0,mc nh l 0 Thu ph qun l danh mc u t [03] ,Dng s ,>=0,mc nh l 0 Thu ph bo lnh v ph i l pht hnh [04] ,Dng s ,>=0,mc nh l 0 Thu ph t vn ti chnh v u t chng khon [05] ,Dng s ,>=0,mc nh l 0 Thu ph qun l qu u t chng khon v cc khon tin thng cho cng ty qun l qu [06] ,Dng s ,>=0,mc nh l 0


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Thu t ph pht hnh chng ch qu [07] ,Dng s ,>=0,mc nh l 0 Ph th lao hi ng qun tr nhn c do tham gia hi ng qun tr ca cc cng ty khc [08] ,Dng s ,>=0,mc nh l 0 Chnh lch gi chng khon mua bn trong k, thu li tri phiu t hot ng t doanh ca cng ty chng khon, hot ng u t ti chnh ca cng ty qun l qu [09] Cc khon thu khc theo quy nh ca php lut v cung cp dch v cho khch hng v hot ng t doanh [10] Chi np ph thnh vin trung tm giao dch chng khon (i vi cng ty l thnh vin ca Trung tm giao dch chng khon) [12] ,Dng s ,>=0,mc nh l 0 Chi ph lu k chng khon, ph giao dch chng khon ti Trung tm giao dch chng khon [13] ,Dng s ,>=0,mc nh l 0 Ph nim yt v ng k chng khon (i vi cng ty pht hnh chng khon nim yt ti Trung tm giao dch chng khon) [14] ,Dng s ,>=0,mc nh l 0 Chi ph lin quan n vic qun l qu u t, danh mc u t [15] ,Dng s ,>=0,mc nh l 0 Chi ph huy ng vn cho qu u t [16] ,Dng s ,>=0,mc nh l 0 Chi tr li tin vay [17] ,Dng s ,>=0,mc nh l 0 Chi ph th lao cho hi ng qun tr [18] ,Dng s ,>=0,mc nh l 0 Chi np thu, ph, l ph phi np c lin quan n hot ng kinh doanh [19] ,Dng s ,>=0,mc nh l 0 Chi hot ng qun l v cng v, chi ph cho nhn vin [20] ,Dng s ,>=0,mc nh l 0 Chi khu hao ti sn c nh, chi khc v ti sn [21] ,Dng s ,>=0,mc nh l 0 Trch d phng gim gi chng khon t doanh [22] ,Dng s ,>=0,mc nh l 0 Cc khon chi khc theo quy nh ca php lut v cung cp dch v cho khch hng v hot ng t doanh [23] ,Dng s ,>=0,mc nh l 0 Cc khon thu nhp khc ngoi cung cp dch v cho khch hng v hot ng t doanh [25] Chi ph khc ngoi cung cp dch v cho khch hng v hot ng t doanh [26] ,Dng s ,>=0,mc nh l 0 Cc cng thc tnh ton ([01] = [02]+[03]+[04]+[05]+[06]+[07]+[08]+[09]+[10]) Chi ph thc hin cung cp dch v cho khch hng v cc chi ph cho hot ng t doanh ([11]= [12]+[13]+......+[22]+[23]) Li (l) t hot ng cung cp dch v cho khch hng v hot ng t doanh ([24]= [01]-[11])


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Li (l) khc ngoi cung cp dch v cho khch hng v hot ng t doanh ([27]=[25]-[26]) Tng li nhun k ton trc thu thu nhp doanh nghip ([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 032/TNDN (03-2A/TNDN, 03-2B/TNDN) Hin th mu ph lc S 2 nh mu quy nh. Mu ph lc 2 c tch thnh 2 mu (03-2A v 03-2B). Gi tr nm trong tn ct c ly t nm quyt ton thu TNDN m ngi dng nhp vo trong phn nhp K k khai thu. Cc ct tip theo tng dn thm 1.

Cc ch tiu cn nhp Cc thng tin trong phn nh danh ly t thng tin nh danh chung ca Ngi np thu. Gi tr nm pht sinh l (ct 1) trn bng I, II 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 chi tit ca bng k hoch chuyn l pht sinh cc k tnh thu trc v bng xc nh s l c chuyn trong k tnh thu. Bng I: c nh 7 ct (tng ng vi 5 nm) v c nh 5 dng (tng ng vi 5 nm).

Cc cng thc tnh ton Bng II: Dng tng cng = tng gi tr cc dng trong 1 ct tng ng Cc gi tr ct 5 = ct 2 - ct 3 - ct 4.

Cc ch tiu kim tra logic bt buc ng Cc gi tr ct 5 = ct 2- ct 3 - ct 4, t ng tnh, khng cho php sa. Tng cng ca ct (4) Bng II ca ph lc S 1a phi bng ch tiu B29 trn t khai. Nu khc th c thng bo Tng s chuyn l trong k tnh thu ny trn ph lc phi bng s l t hot ng SXKD, ch tiu B29 trn t khai. Tng cng ca ct (4) Bng II trn ph lc 1b phi bng ch tiu B30 trn t khai. Nu khc th c thng bo Tng s chuyn l trong k tnh thu ny trn ph lc phi bng s l t chuyn quyn s dng t, chuyn quyn thu t, ch tiu B30 trn t khai. Kim tra cng thc i vi bng I. K hoch chuyn l pht sinh cc k tnh thu trc: i vi 2 dng trn cng: S l pht sinh = Tng ca 5 ct (5 nm) sau . i vi 4 dng tip theo: S l pht sinh >= Tng ca cc ct c nhp cn li. Kim tra cng thc i vi bng II. Xc nh s l c chuyn trong k tnh thu: S l pht sinh >= (S l chuyn trong cc k tnh thu trc + S l


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chuyn trong k tnh thu ny). Kim tra i chiu ct S l pht sinh gia bng I. K hoch chuyn l pht sinh cc k tnh thu trc vi bng II. Xc nh s l c chuyn trong k tnh thu cho 5 nm tng ng vi bng II. Kim tra ch tiu tng cng ct 4 phn II trn 03-2a vi ch tiu B27 v ch tiu tng cng ct 4 phn II trn 03-2b vi ch tiu B28. Nu sai c cnh bo. S l pht sinh trn cng mt nm trong phn I v phn II phi bng nhau. Nu sai c cnh bo Ph lc 033/TNDN

Cc ch tiu cn nhp Cc thng tin trong phn nh danh ly t thng tin nh danh chung ca Ngi np thu. Nhp cc ch tiu trn ph lc: Doanh thu t hot ng chuyn quyn s dng t, chuyn quyn thu t (1). Chi ph t hot ng chuyn quyn s dng t, chuyn quyn thu t (2). S l t hot ng chuyn quyn s dng t, chuyn quyn thu t t nhng nm trc c chuyn (4). Thu thu nhp b sung t chuyn quyn s dng t, chuyn quyn thu t theo biu thu sut lu tin tng phn (9).

Cc cng thc tnh ton Thu nhp t hot ng chuyn quyn s dng t, chuyn quyn thu t (3) = (1) - (2). Thu nhp chu thu TNDN t hot ng chuyn quyn s dng t, chuyn quyn thu t (5) = (3) - (4). Thu thu nhp doanh nghip phi np t hot ng chuyn quyn s dng t, chuyn quyn thu t theo thu sut 25%: (6) = (5) x 25% Thu nhp cn li sau khi np thu TNDN (7) = (5) - (6) T sut thu nhp cn li trn chi ph (t l %) (8) = (7) / (2) Tng s thu TNDN phi np t hot ng chuyn quyn s dng t, chuyn quyn thu t (10) = (6) + (9)

Cc ch tiu kim tra logic bt buc ng Ch tiu 6 = ch tiu C7 trn t khai. Nu khc c thng bo Thu TNDN phi np t hot ng chuyn quyn s dng t, chuyn quyn thu t theo thu sut 25% [6] trn ph lc ny phi bng ch tiu [C2] trn t khai. Ch tiu 9 = ch tiu C8 trn t khai. Nu khc c thng bo Thu thu nhp b sung t hot ng chuyn quyn s dng t, chuyn quyn thu t theo biu thu sut lu tin tng phn [9] trn ph lc ny phi bng ch tiu [C3] trn t khai. Chi tiu 9 c lit k chi tit => thit k bng chi tit ngay pha di ch tiu


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Ph lc 03-4A/TNDN Phi chn cc iu kin v ni dung min thu, u i mi c nhp vo phn B trn cc ph lc t khai quyt ton TNDN nm

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh s thu c u i: Tng thu nhp chu thu c hng thu sut u i (3.1) Thu TNDN tnh theo thu sut u i (3.2) Tng thu nhp chu thu c min thu hoc gim thu (4.1) Thu sut thu TNDN u i p dng (%) (4.2) T l thu TNDN c min hoc gim (%) (4.4) Cho php nhp nhiu ph lc. Bm F5 thm ph lc mi v F6 xo ph lc.

Cc cng thc tnh ton Thu TNDN chnh lch (Ch tiu 3.4 = ch tiu 3.3 ch tiu 3.2) Thu TNDN tnh theo thu sut ph thng (25%) ( 3.3 = 3.1 * 25%) Thu thu nhp doanh nghip phi np (4.3 = 4.2 * 4.1) Thu Thu nhp doanh nghip c min, gim ( 4.5 = 4.3 * 4.4 )

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.4 c tng hp ln C3 ca t khai Ch tiu 4.5 c tng hp ln C4 ca t khai Ph lc 034B/TNDN Phi chn cc iu kin v ni dung min thu, u i mi c nhp vo phn B trn cc ph lc t khai quyt ton TNDN nm.

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh s thu c u i: Tng nguyn gi TSC dng cho sn xut, kinh doanh trong k tnh thu (3.1) Tng gi tr TSC u t mi a vo sn xut kinh doanh (3.2) Tng thu nhp chu thu trong nm (3.3) Thu nhp tng thm do u t mang li c min hoc gim (3.4) Thu sut thu TNDN ang p dng (%) (5.1). T l thu TNDN c min hoc gim (%) (5.3).

Cc cng thc tnh ton Thu TNDN tnh theo thu sut ph thng (25%) (4.1 = 3.3 * 25%) Ch tiu 4.2 c t ng tnh = 3.4 * thu sut u i phn A khng?


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Thu TNDN chnh lch (4.4 = 4.3 4.2) Thu thu nhp doanh nghip phi np 5.2 = 5.1 * 3.4 Thu Thu nhp doanh nghip c min, gim 5.4 = 5.3 * 5.2

Cc ch tiu kim tra logic bt buc ng Ch tiu 4.3 c tng hp ln C3; 5.4 c tng hp ln C4 ca t khai Ph lc 03-4C/TNDN

Cc ch tiu cn nhp Nhp iu kin u i thu Chn mt trong hai ni dung min thu th mi cho nhp phn B v vic chn loi min thu l tng ng. Chn check 1 th c nhp 3.1, khng nhp 3.2 v ngc li chn check 2 ni dung min gim th cho nhp 3.2 khng cho nhp 3.1. Chn c hai th nhp 3.1 v 3.2.Nhp cc thng tin xc nh iu kin v mc u i thu Phn thu nhp t cc hp ng nghin cu khoa hc v pht trin cng ngh (3.1) ,Dng s ,>=0 ,mc nh l 0 Phn thu nhp t cc hp ng dch v thng tin khoa hc v cng ngh (3.2) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu thu nhp doanh nghip (3.3) ,Dng s ,>=0 ,mc nh l 0

Cc cng thc tnh ton Thu TNDN c min 3.4 = (3.1 + 3.2) * 3.3.

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.4 a ln C4 trn t khai Ph lc 03-4D/TNDN

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh s thu c u i: Doanh thu bn sn phm (3.1) ,Dng s ,>=0 ,mc nh l 0 Tng chi ph sn xut sn phm (3.2) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu thu nhp doanh nghip (3.4) ,Dng s ,>=0 ,mc nh l 0

Cc cng thc tnh ton Thu nhp t doanh thu bn sn phm (3.3 = 3.1 3.2) Thu TNDN c min (3.5 = 3.3 * 3.4)

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.5 a ln C4 trn t khai Ph lc 03-4DD/TNDN

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu


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Nhp cc ch tiu xc nh s thu c u i: Doanh thu t cc hp ng dch v k thut trc tip phc v nng nghip (3.1) ,Dng s ,>=0 ,mc nh l 0 Tng chi ph thc hin cc hp ng dch v k thut trc tip phc v nng nghip (3.2) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu thu nhp doanh nghip (3.4) ,Dng s ,>=0 ,mc nh l 0 Check vo iu kin u i th t ng check vo ni dung min thu, v ngc li

Cc cng thc tnh ton Thu nhp t cc hp ng dch v k thut trc tip phc v nng nghip (3.3 = 3.1 3.2) Thu TNDN c min (3.5 = 3.3 * 3.4)

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.5 a ln C4 trn t khai Ph lc 03-4E/TNDN

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh s thu c u i: Thu nhp c min thu (3.1) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu thu nhp doanh nghip (3.2) ,Dng s ,>=0 ,mc nh l 0

Cc cng thc tnh ton Thu TNDN c min 3.3 = 3.1 * 3.2

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.3 a ln C4 trn t khai Ph lc 03-4G/TNDN

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh s thu c u i Check vo iu kin u i th t ng check vo ni dung min thu, v ngc li Nhp ch tiu 3.3 Thu nhp c min thu (3.1) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu thu nhp doanh nghip (%) (3.2) ,Dng xx,xxx% Thu TNDN phi np (3.4) ,Dng s ,>=0 ,mc nh l 0

Cc cng thc tnh ton Thu TNDN c min 3.4 = 3.1 * 3.2


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Cc ch tiu kim tra logic bt buc ng Ch tiu 3.4 a ln C4 trn t khai Ph lc 03-4H/TNDN

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh s thu c u i: Tng cc khon chi cho lao ng n (3.1) ,Dng s ,>=0 ,mc nh l 0 Tng thu nhp chu thu trong k tnh thu (3.2) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu thu nhp doanh nghip (%) (3.3) ,Dng xx,xxx% Thu TNDN c gim tng ng do s dng lao ng dn tc thiu s th k khai vo ch tiu 3.6 Thu TNDN c gim do kch cu th k khai vo ch tiu 3.7

Cc cng thc tnh ton Thu thu nhp doanh nghip phi np (3.4 = 3.3 * 3.2. ) Thu TNDN c gim tng ng mc chi cho lao ng n (3.5= ch tiu 3.1 nu ch tiu 3.1 3.4) (3.5= ch tiu 3.4 nu ch tiu 3.1 > 3.4) Sau cng tng ch tiu 3.5 + 3.6 + 3.7 nhp li vo 3.5 v tng hp ln C4 trn t khai.

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.5 a ln C4 trn t khai Ph lc 03-4I/TNDN

Cc ch tiu cn nhp Tch vo cc trng hp p ng Nhp cc thng tin xc nh iu kin v mc u i thu Nhp cc ch tiu xc nh mc tnh thu: Thu sut thu thu nhp doanh nghip ang p dng (%), Dng xx,xxx% Tng thu nhp chu thu (3.1), Dng s, >=0, mc nh l 0 Thu thu nhp doanh nghip tnh theo thu sut ca doanh nghip ang p dng (3.2) ,Dng s ,>=0 ,mc nh l 0

Cc cng thc tnh ton Thu TNDN tnh theo thu sut ph thng (25%) (3.3 = 3.1 * 25% ) Thu TNDN chnh lch (3.4 = 3.3 3.2)

Cc ch tiu kim tra logic bt buc ng Ch tiu 3.4 c a ln C2 trn t khai


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Ph lc 03-5/TNDN Cc ch tiu cn nhp

Nhp cc ch tiu trn bng S thu np ngc ngoi c khu tr trong k tnh thu: Tn v a ch ca Ngi np thu khu tr thu nc ngoi: ct (2) :,Dng text Thu nhp nhn c nc ngoi: ct (3) v (4) Thu thu nhp np nc ngoi cho phn thu nhp nhn c: ct (5) v (6) ,Dng s ,>=0 ,mc nh l 0 Thu sut thu TNDN: ct (9) ,Dng s ,>=0 ,mc nh l 0 S thu np nc ngoi c khu tr: ct (11) ,Dng s ,>=0 ,mc nh l 0

Cc cng thc tnh ton Thu nhp chu thu theo lut thu TNDN: ct (7) = ct (3) + ct (5) v ct(8) = ct(4) + ct(6) S thu phi np theo lut thu TNDN: ct (10) = ct (8) x ct (9) Dng tng cng ca tt c cc ct trong ph lc c t ng tnh theo cc gi tr trn ct tng ng. Khng cho sa. Bm F5 thm dng mi v F6 xo dng.

Cc ch tiu kim tra logic bt buc ng Kim tra cc gi tr trn ct (11) phi nh hn hoc bng c hai gi tr trn ct 6 v ct 10. Nu khc c thng bo S thu np nc ngoi c khu tr (11) phi nh hn hoc bng thu thu nhp np nc ngoi cho phn thu nhp nhn c (6) v s thu phi np theo lut thu TNDN (10). Tng cng ct 11 trn ph lc ny phi bng ch tiu [C6] trn t khai. Nu khc c thng bo Xem li ch tiu C6 trn t khai v ct 11 trn ph lc.

3.4.4 T khai thu thu nhp doanh nghip khu tr HHL mu 05/TNDN

Cch gi: T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn T khai thu TNDN khu tr HHL (05/TNDN) khi mn hnh k khai s hin th ra nh sau.

Bn nhn vo nt lnh ng hin th ra t khai thu TNDN khu tr


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tin Hoa hng i l mu 05/TNDN.

Hng dn nhp d liu trong h thng k khai HTKK. 3.0.1: Cc ch tiu cn nhp

Tn t chc, c nhn nhn i l b khu tr thu ,Dng Text M s thu , nu nhp kim tra nh dng MST Hp ng i l (s ... ngy...) Ngy thanh ton tin ,Dng DD/MM/YYYY S tin hoa hng thanh ton ,Dng s ,>=0 ,mc nh l 0 T l khu tr ,Dng xx,xxx % Thu TNDN phi np ,Dng s ,>=0 ,mc nh l 0 Ghi ch ,Dng text

Cc iu kin kim tra/ cng thc Dng tng cng t tnh = tng cc dng trn H tr t ng dng: Nhn d liu t file : tng t nh mu 01-1/GTGT


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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-BH 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-BH 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-BH Thng vi hp chn Ln u trn t khai c nh du X nh hnh di.


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Hng dn nhp d liu trong h thng k khai HTKK 3.0.1:

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 :

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-BH theo thng khi mn hnh chn k k khai 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-BH 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.


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

3.5.2 T khai thu thu nhp c nhn mu 01/KK-BH theo Qu Cch gi: k khai t khai thu TNCN mu 01/KK-BH theo qu, t menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 01/KK-BH 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 :


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


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


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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.


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 :



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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.

Hng dn nhp d liu trong h thng k khai HTKK 3.0.1: 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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3.5.4 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]

3.5.5 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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Cc ch tiu chi tit nhn gi tr mc nh l s 0. Nhp cc ch tiu [22], [23], [25], [26], [27], [29], [30], [31], [33] dng s, khng m, mc nh l 0. Cc ch tiu tnh ton

o Ch tiu [21] = ch tiu [22] +[23] o Ch tiu [24] = [25] + [26] +[27] o Ch tiu [28] = [29] + [30] + [31] o Ch tiu [32]= [33] + [34] + [35] o Ch tiu [34]= 10 % * ch tiu[30], cho php sa nu vt qu ch tiu

[30] th ng dng a ra cnh bo Ch tiu [34] khng c vt qu ch tiu [30].

o Ch tiu [35]= 20% * ch tiu [31], 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.


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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.


Cc ch tiu chi tit nhn gi tr mc nh l s 0. Nhp cc ch tiu [22], [23], [25], [26], [27], [29], [30], [31], [33] dng s, khng m, mc nh l 0. Cc ch tiu tnh ton

o Ch tiu [21] = ch tiu [22] +[23] o Ch tiu [24] = [25] + [26] +[27] o Ch tiu [28] = [29] + [30] + [31] o Ch tiu [32]= [33] + [34] + [35]


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o Ch tiu [34]= 10 % * ch tiu[30], cho php sa. o Ch tiu [35]= 20% * ch tiu [31], cho php sa

3.5.6 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng


Cch gi: T menu chc nng K khai/Thu Thu Nhp C Nhn chn TK TNCN Mu 02/KK-TNCN theo thng khi : Nu trong cng ng dng tn ti t khai qu c cha thng m bn chn th ng dng s a ra thng bo

Khi bn s khng k khai c t khai theo thng m bn phi quay li t khai qu k khai. Nu cha tn ti t khai qu cha thng ny th bn tip tc k khai t khai theo thng vi cch k khai t khai ln u v t khai b sung tng t nh t khai theo qu Chi tit cc ch tiu cn nhp: Cc ch tiu chi tit nhn gi tr mc nh l s 0. Nhp cc ch tiu [22], [23], [25], [26], [27], [29], [30], [31], [33] dng s, khng m, mc nh l 0. Cc ch tiu tnh ton

o Ch tiu [21] = ch tiu [22] +[23] o Ch tiu [24] = [25] + [26] +[27] o Ch tiu [28] = [29] + [30] + [31] o Ch tiu [32]= [33] + [34] + [35] o Ch tiu [34]= 10 % * ch tiu[30], cho php sa nu vt qu ch tiu

[30] th ng dng a ra cnh bo Ch tiu [34] khng c vt qu ch tiu [30].

o Ch tiu [35]= 20% * ch tiu [31], 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.


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3.5.7 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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Chi tit cc ch tiu cn nhp: Nhp cc ch tiu [21], [23], [25], [27], [29] dng s ,khng m, mc nh l 0 Nhp ch tiu [30], kim tra


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Chi tit cc ch tiu cn nhp:

Nhp cc ch tiu [21], [23], [25], [27], [29], [30] dng s ,khng m, mc nh l 0 Cc ch tiu t tnh, khng cho sa: [22], [24], [26], [28]

3.5.8 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


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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:

Nhp cc ch tiu [21], [23], [25], [27], [29] dng s ,khng m, mc nh l 0 Nhp ch tiu [30], kim tra


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

Chi tit cc ch tiu cn nhp: o Ch tiu [21] NSD c th nh du x hoc trng. o Nhp cc ch tiu: [22], [26], [27], [30], [33], [36], dng s, khng m,

mc nh l 0 o Ch tiu [24] mc nh l 4 000 000, c th sa trong s 2 gi tr4 000

000 hoc l 0. o Ch tiu [25] NSD nhp nhp cc gi tr phi l bi ca 1,6 triu. o Ch tiu [30] NSD nhp, gi tr phi


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o Cc ch tiu t tnh: o Ch tiu [23]= [24] + [25] + [26] + [27] o Ch tiu [28] = [22] [23], nu 22] [23] < 0 th [28] = 0 o Ch tiu [29]:

+ i vi t khai c k k khai t thng 8/2011 n thng 12/2011 nu 28


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Cc ch tiu chi tit nhn gi tr mc nh l s 0. Nhp cc ch tiu: [21], [24], [30], [35], [37] dng s, cho php nhp s m, mc nh l 0.

3.5.10 T khai Quyt ton thu TNCN mu 02/KK-XS. A.Trng hp khai t khai ln u

Cch gi: T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 02/KK-BH khi mn hnh k khai s hin th ra nh sau.


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Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai ln u, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN dnh cho c s giao i l x s tr thu nhp cho i l x s (02/KK-XS) vi hp chn Chnh thc c nh du.

Hng dn nhp d liu trong h thng k khai HTKK. 3.0.1: Phn thng tin chung bao gm cc ch tiu : [01], [02], [03], [04], [05], [06], [07] c t ng cp nht trn mn hnh t khai. Cc ch tiu c tng hp t bng k thu nhp chu thu : [08], [09], [10], [11], [12] B.Trng hp khai t khai b sung Cch gi

T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 02/KK-BH khi mn hnh k khai s hin th ra nh sau.


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Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai b sung v ln b sung th my, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN dnh cho c s giao i l x s tr thu nhp cho i l x s (02/KK-XS) vi hp chn B sung c nh du.


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Bng k thu nhp chu thu v thu thu nhp c nhn khu tr i vi thu nhp ca i l x s

Ct bt buc nhp : H v tn, Mt trong hai ct M s thu hoc S CMTND Nhp cc ch tiu : [08], [09], [10], [11]

3.5.11 T khai Quyt ton thu TNCN mu 02/KK-BH. A.Trng hp khai t khai ln u

Cch gi: T menu chc nng K khai/Quyn ton Thu Thu Nhp C Nhn chn T khai 02/KK-BH khi mn hnh k khai s hin th ra nh sau.

Bn chn T khai ln u, chng trnh mc nh chn cc ph lc cn k khai. Sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu


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TNCN dnh cho c s giao i l bo him tr thu nhp cho i l bo him (02/KK-BH) vi hp chn Chnh thc trn t khai c nh du X nh hnh di

Hng dn nhp d liu trong h thng k khai HTKK. 3.0.1: Phn thng tin chung : Cc ch tiu [01], [02], [03], [04], [05], [06], [07], [13], [14] c t ng hin th trn mn hnh Cc ch tiu c tng hp t bng k thu nhp chu thu : [08], [09], [10], [11], [12] B.Trng hp khai t khai b sung Cch gi : T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 02/KK-BH khi mn hnh k khai s hin th ra nh sau.


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Bn chn T khai b sung ,v ln b sung ri nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN dnh cho c s giao i l bo him tr thu nhp cho i l bo him (02/KK-BH) vi hp chn B sung trn t khai c nh du X nh hnh div ln b sung th my c nh du Ln th my


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Bng k thu nhp chu thu v thu thu nhp c nhn khu tr i vi thu nhp ca i l bo him

Ct bt buc nhp : H v tn, M s thu Cc ch tiu cn nhp : [07], [08], [09], [10]

3.5.12 T khai Quyt ton thu TNCN mu 05/KK-TNCN. A.Trng hp khai t khai ln u

Cch gi: T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 05/KK-TNCN khi mn hnh k khai s hin th ra nh sau.

Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai ln u, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu


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TNCN i vi c nhn c tr c thu nhp t tin lng, tin cng (05/KK-TNCN) vi hp chn Chnh thc c nh du X

Hng dn nhp d liu trong h thng k khai HTKK. 3.0.1: Chi tit cc ch tiu ly t bng k thu nhp chu thu Cc ch tiu c tng hp t bng k 5A : [08], [09], [10] Cc ch tiu c tng hp t bng k 5A : [11], [12], [13] Cc ch tiu cn nhp : [14], [15], [16] dng s khng m, mc nh l s 0. B. Trng hp khai t khai b sung Cch gi : T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 05/KK-TNCN khi mn hnh k khai s hin th ra nh sau.

Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai b sung v ln b sung th my, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN i vi c nhn c tr c thu nhp t tin lng, tin cng


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(05/KK-TNCN) vi hp chn B sung c nh du X


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Bng k cho c nhn k hp ng lao ng (Bng k 5A)

Ct bt buc nhp : H v tn, Mt trong hai ct M s thu hoc S CMND/H chiu Cc ch tiu cn nhp : [08], [09], [10], [11], [12], [13], [14], [15], [16], [17].


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Bng k cho c nhn khng k hp ng lao ng hoc k hp ng lao ng di 3 thng (Bng k 5B)

Ct bt buc nhp : H v tn, mt trong hai ct M s Thu hoc s CMND/H chiu. Cc ch tiu cn nhp : [08], [09], [10]



Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai ln u, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN 06/KK-TNCN (Dnh cho t chc c nhn tr thu nhp t u t vn, t chuyn nhng chng khon, t bn quyn, nhng quyn thng mi, t


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trng thng cho c nhn v tr thu nhp t kinh doanh cho c nhn khng c tr) vi hp chn Chnh thc c nh du X

Chi tit cc ch tiu ly t bng k thu nhp chu thu Nhp cc ch tiu: [8], [12], [14], [16], [17], [18] kiu s, mc nh l 0 Cc ch tiu c tng hp t bng k 06B/BK-TNCN : [10], [11]

o Ch tiu [10]: c tng hp t Ch tiu [10] trn bng k 6B/BK-TNCN , khng cho sa

o Ch tiu [11]: c tng hp t Ch tiu [11] trn bng k 6B/BK-TNCN, khng cho sa.

Cc ch tiu c ng dng h tr tnh [09], [13], [15] o Ch tiu [9] = Ch tiu [08] * 5%, cho php sa, cho cnh bo vng

nu s liu khc cng thc, lm trn n ng o Ch tiu [13] = Ch tiu [12] * 5% cho php sa, cho cnh bo vng

nu s liu khc cng thc, lm trn n ng. o Ch tiu [15] = Ch tiu [14] * 10% cho php sa, cho cnh bo vng nu

s liu khc cng thc, lm trn n ng.

B. Trng hp khai t khai b sung Cch gi : T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 06/KK-TNCN khi mn hnh k khai s hin th ra nh sau.


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Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai b sung v ln b sung th my, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN 06/KK-TNCN (Dnh cho t chc c nhn tr thu nhp t u t vn, t chuyn nhng chng khon, t bn quyn, nhng quyn thng mi, t trng thng cho c nhn v tr thu nhp t kinh doanh cho c nhn khng c tr) vi hp chn B sung c nh du X

Bng k 6B/BK-TNCN: Bng k chi tit gi tr chuyn nhng v thu thu nhp c nhn khu tr i vi thu nhp t chuyn nhng chng khon.


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Cc ch tiu cn nhp : [05], [06], [07], [08]. Cc ch tiu ng dng h tr tnh: [9], [10], [11].

Ch tiu [09] = [08] * 0.1%, Khng cho php sa, lm trn n ng. Ch tiu [10]= Tng cng ca ch tiu [8] Ch tiu [11] = Tng cng ca ch tiu [9]



Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai ln u,


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sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN i vi c nhn c thu nhp t tin lng, tin cng v thu nhp t kinh doanh (09/KK-TNCN) vi hp chn Chnh thc nh du X nh hnh bn di

Hng dn nhp d liu trong h thng k khai HTKK. 3.0.1: Chi tit cc ch tiu cn nhp Cc ch tiu cn nhp : [08], [19], [20], [30], [31] Cc ch tiu t tnh, cho sa : [11], [25]. Cc ch tiu t tnh v khng cho sa : [09], [10], [12], [13], [14], [15], [16], [17], [18], [21], [22], [23], [24], [26], [27], [28], [29] B.Trng hp khai t khai b sung Cch gi : T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T khai 09/KK-TNCN khi mn hnh k khai s hin th ra nh sau.


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Chng trnh mc nh chn cc ph lc cn k khai. Chn T khai b sung v ln thay i th my, sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu TNCN i vi c nhn c thu nhp t tin lng, tin cng v thu nhp t kinh doanh (09/KK-TNCN) vi hp chn B sung nh du X nh hnh bn di


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Bng k thu nhp t tin cng, tin lng (Bng k 9A)

Cc ch tiu cn nhp : [04], [05], [06], [07], [08], [09], [10], [11] dng s khng m mc nh l s 0. Cc ch tiu t tnh v khng cho sa : [03], [07].


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Bng k thu nhp t kinh doanh (Bng k 9B)

Cc ch tiu cn nhp : [03], [04], [05], [07], [08], [10], [11], [14], [15], [16], [17], [18] dng s khng m, mc nh l s 0. Cc ch tiu t tnh v khng cho sa : [09], [12], [13]. Ch tiu t tnh cho sa : [06].


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Bng k gim tr gia cnh cho ngi ph thuc (Bng k 9C)

Ct bt buc nhp : H v tn, Ngy sinh Cc ch tiu cn nhp : [03], [04], [05], [06], [09], [10], [11], [12]. Cc ch tiu t tnh v khng cho sa : [13].


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3.6 Hng dn thc hin chc nng k khai thu Ti nguyn

3.6.1 T khai thu ti nguyn mu s 01/TAIN

Cch gi: T menu chc nng K khai/Thu Ti Nguyn chn T khai thu ti nguyn mu s (01/TAIN) khi mn hnh k khai s hin th ra nh sau.

Bn nhn vo nt lnh ng hin th ra t khai thu ti nguyn mu 01/TAIN



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Chi tit cc ch tiu cn nhp Cc ct chi tit t ct [4] n ct [10] nhn gi tr mc nh l s 0.

o Ct [2] Tn loi ti nguyn khng c nhp trc tip trn bn phm m c chn trong danh mc cc mt hng chu thu ti nguyn ng k trong chc nng ng k danh mc.

i vi k k khai t thng 6/2010 tr v trc th cc loi ti nguyn c ly theo ngh nh 05/2009/NCP .

i vi k k khai t thng 7/2010 tr i th cc loi ti nguyn c ly theo Ngh nh 50/2010/NCP.

o Ct [3] n v tnh t ng hin th theo ct [2] v cho php sa. o Ct [6] Thu sut t ng hin th theo ct [2] v ch cho php sa vi

ba loi ti nguyn l Ti nguyn khc, Du m v Kh t. Ct [6] c h tr theo nh dng xx,xxx%.

o Nhp s dng trn cc ct [4], [5], [7], [9]. o Khi nhp ct [5] th t ct [7] = 0, gi nguyn ct [6] v ngc li nu

nhp ct [7] th t ct [5] = 0 v ct [6] = 0. o Ct [8] v ct [10] c t ng tnh theo cng thc.

Chng trnh h tr tnh t ng hng Tng cng ca cc ct [8], [9], [10]. Gi tnh thu n v ti nguyn l s thp phn, khng m, hai ch s sau du phy Khng gii hn dng d liu k khai nhng v k thut phi m bo dng tng cng v ch k lun mt trang khi in ra t khai m vch Dng trng t ng xa i khng cho in ra. Nu chn mt loi ti nguyn m s thu TN pht sinh trong k (ct [8]) khng c gi tr (tc l khng nhp gi tnh thu hoc mc thu TN n nh) th c thng bo D liu k khai khng y . C xo khng? Nu NSD chn ng th xo dng cn nu chn KHNG th cho php sa hoc in t khai c dng d liu . Cc iu kin kim tra cng thc

o Ct [8] = Ct [4] * Ct [5] * Ct [6], hoc Ct [8] = Ct [4] * Ct [7]. o Cc ct chi tit t ct [4] n ct [10] nhn gi tr mc nh l s 0. o Ct [9]


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Cc ch tiu c a ln KHBS gm: [08], [09], [10] cch ly d liu tng t nh t 01/GTGT.

3.6.2 T khai Quyt ton thu ti nguyn mu s 03/TAIN Cch gi: T menu chc nng K khai/Thu Ti Nguyn chn T khai quyt ton thu ti nguyn mu s (03/TAIN) khi mn hnh k khai s hin th ra nh sau.

Bn hy nhn vo nt lnh ng hin th ra t khai thu ti nguyn mu 03/TAIN


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Cc ch tiu cn nhp o Ch tiu a im khai thc ti nguyn cho nhp trn form k kh

Download - Hdsd Htkk3.0.2 Cung Cap Cho Nnt

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