Tailieu HDSD HTKKv3.3.4

TNG CC THU
HNG DN S DNG NG DNG

H TR K KHAI M VCH 2 CHIU
(Dnh cho ngi np thu)
Phin bn HTKK 3.3.4
Thng 09, 2015
Ti liu hng dn s dng
HTKKv3.3.4
MC LC
1. GII THIU .................................................................................................................... 6
1.1 M vch 2 chiu .......................................................................................................... 6
1.2 Hng dn s dng phn mm h tr k khai ............................................................ 6
1.2.1
Cch s dng tr gip trong ng dng ................................................................ 6
1.2.2
Yu cu v cu hnh h thng.............................................................................. 6
1.2.3
Hng dn thit lp thng s mn hnh............................................................... 7
1.2.4
Hng dn cch g ting vit c du .................................................................. 7
1.2.5
Hng dn kt ni my in ................................................................................... 9
1.2.6
Khi ng ng dng ............................................................................................ 9
1.2.7
Giao din ng dng ........................................................................................... 10
1.2.8
S dng h thng menu ..................................................................................... 11
1.2.9
K khai thng tin doanh nghip......................................................................... 12
1.2.10 iu khin nhp d liu .................................................................................... 13
1.2.11 Nhp mi, m t khai thu ................................................................................ 15
1.2.12 Cc chc nng trn mn hnh k khai t khai.................................................... 16
1.2.13 Kim tra v thng bo k khai sai ..................................................................... 19
1.2.14 Sao lu d liu................................................................................................... 20
1.2.15 Phc hi d liu ................................................................................................. 21
1.2.16 Kt xut ra file PDF........................................................................................... 22
1.2.17 Danh mc .......................................................................................................... 25
1.2.18 Tra cu t khai .................................................................................................. 27
2 M BO CA C QUAN THU............................................................................. 29
2.1
2.2
2.3
2.4
Bn quyn ................................................................................................................. 29
Tnh tin cy ............................................................................................................... 29
Bn cn in t khai ..................................................................................................... 29
Lu tr t khai .......................................................................................................... 30
3 HNG DN S DNG CC CHC NNG K KHAI........................................ 31

3.1 K khai thng tin chung ca doanh nghip............................................................... 31
3.2 Cc quy nh v tnh nng h tr hng dn k khai chung ca ng dng:............. 31
3.3 Hng dn thc hin chc nng k khai thu GTGT ............................................... 32
3.3.1
T khai thu gi tr gia tng khu tr mu 01/GTGT theo Thng t
119/2014/TT-BTC ........................................................................................................... 32
3.3.2
T khai thu gi tr gia tng cho d n u t mu 02/GTGT theo Thng t
156/2013/TT-BTC v ph lc 01-2/GTGT km t khai 02/GTGT theo Thng t
119/2014/TT-BTC ........................................................................................................... 45
3.3.3
T khai thu gi tr gia tng trc tip mu 03/GTGT theo Thng t
119/2014/TT-BTC ........................................................................................................... 50
3.3.4
T khai thu GTGT mu 04/GTGT theo Thng t 156/2013/TT-BTC v Ph
lc 04-1/GTGT theo Thng t 119/2014/TT-BTC .......................................................... 54
3.3.5
T khai thu GTGT mu 05/GTGT (Tm np trn doanh s i vi kinh doanh
ngoi tnh) theo thng t 156/2013/TT-BTC ................................................................... 59
3.3.6
T khai Biu thu xc nh thu s thu GTGT c u i theo ngh quyt
08/2011/NQ13 ................................................................................................................. 62
3.4 Hng dn thc hin chc nng k khai thu TNDN .............................................. 63
3.4.1
T khai thu thu nhp doanh nghip tm tnh mu 01A/TNDN theo Thng t
156/2013/TT-BTC v hiu lc theo Thng t 151/2014/TT-BTC .................................. 63
3.4.2
T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN theo Thng t
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Ti liu hng dn s dng
HTKKv3.3.4
156/2013/TT-BTC v hiu lc theo Thng t 151/2014/TT-BTC .................................. 71

3.4.3
T khai thu nhp doanh nghip cho chuyn nhng BS - 02/TNDN theo
Thng t 151/2014/TT-BTC............................................................................................ 76
3.4.4
T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN theo
Thng t 151/2014/TT-BTC............................................................................................ 79
3.4.5
T khai thu nhp doanh nghip cho trng hp tnh thu theo t l % trn
doanh thu - 04/TNDN theo Thng t 151/2014/TT-BTC ............................................. 100
3.4.6
T khai thu nhp doanh nghip - 06/TNDN theo Thng t 151/2014/TT-BTC103
3.4.7
Bng k gia hn np thu TNDN qu I, II, III thc hin np vo ngn sch
nh nc nm 2011 ........................................................................................................ 106
3.5 Hng dn thc hin chc nng k khai thu Thu nhp c nhn ........................... 107
3.5.1
T khai thu thu nhp c nhn mu 01/KK-XS theo thng theo thng t
156/2013/TT-BTC ......................................................................................................... 107
3.5.2
T khai thu thu nhp c nhn mu 01/KK-XS theo Qu theo thng t
156/2013/TT-BTC ......................................................................................................... 108
3.5.3
T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu theo thng t
156/2013/TT-BTC ......................................................................................................... 110
3.5.4
T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng theo thng t
156/2013/TT-BTC ......................................................................................................... 113
3.5.5
T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng theo thng t
156/2013/TT-BTC ......................................................................................................... 115
3.5.6
T khai thu thu nhp c nhn mu 03/KK-TNCN theo Qu theo thng t
156/2013/TT-BTC ......................................................................................................... 118
3.5.7
T khai thu thu nhp c nhn mu 07/KK-TNCN (C nhn t khai) theo thng
t 156/2013/TT-BTC ..................................................................................................... 120
3.5.8
T khai tm np thu TNCN mu 08/KK-TNCN theo thng t 156/2013/TTBTC
123
3.5.9
T khai tm np thu TNCN mu 08A/KK-TNCN theo thng t 156/2013/TTBTC
125
3.5.10 T khai thu vi hot ng cho thu ti sn 01/KK-TTS theo thng t
156/2013/TT-BTC ......................................................................................................... 127
3.5.11 T khai thu thu nhp c nhn mu 01/KK-BHDC theo thng t 156/2013/TTBTC
129
3.5.12 T khai Quyt ton thu TNCN mu 02/KK-XS theo Thng t 156/2013/TTBTC
131
3.5.13 T khai Quyt ton thu TNCN mu 02/KK-BHC theo Thng t
156/2013/TT-BTC ......................................................................................................... 133
3.5.14 T khai Quyt ton thu TNCN mu 05/KK-TNCN theo Thng t
156/2013/TT-BTC ......................................................................................................... 137
156/2013/TT-BTC ......................................................................................................... 145
3.5.16 T khai Quyt ton thu TNCN mu 08B/KK-TNCN theo Thng t
156/2013/TT-BTC ......................................................................................................... 148
156/2013/TT-BTC ......................................................................................................... 150
3.5.18 Bng tng hp ng k ngi ph thuc ........................................................ 158
3.5.19 Ph lc min gim thu TNCN theo ngh quyt 08/2011/QH13..................... 161
3.6 Hng dn thc hin chc nng k khai thu Ti nguyn...................................... 162
3.6.1
T khai thu ti nguyn mu s 01/TAIN theo thng t 156/2013/TT-BTC.. 162
3.6.2
T khai Quyt ton thu ti nguyn mu s 02/TAIN theo Thng t
156/2013/TT-BTC ......................................................................................................... 164
3.7 Hng dn thc hin chc nng k khai thu Tiu th c bit............................. 167
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Ti liu hng dn s dng
HTKKv3.3.4
3.7.1
T khai thu Tiu th c bit mu s 01/TTB theo thng t 156/2013/TTBTC
167
3.8 Hng dn thc hin chc nng k khai thu Nh thu ......................................... 172
3.8.1
T khai thu Nh thu nc ngoi mu 01/NTNN theo Thng t 103/2014/TTBTC
172
3.8.2
T khai quyt ton thu nh thu nc ngoi mu 02/NTNN theo Thng t
156/2013/TT-BTC ......................................................................................................... 174
3.8.3
T khai thu Nh thu nc ngoi mu 03/NTNN theo thng t 156/2013/TTBTC
178
3.8.4
T khai quyt ton thu nh thu nc ngoi mu 04/NTNN theo Thng t
156/2013/TT-BTC ......................................................................................................... 180
3.9 Hng dn thc hin chc nng k khai Ph, l ph ............................................... 184
3.9.1
T khai ph bo v mi trng mu s 01/BVMT theo thng t 156/2013/TTBTC
184
3.9.2
T khai quyt ton ph bo v mi trng mu s 02/BVMT theo Thng t
156/2013/TT-BTC ......................................................................................................... 186
3.9.3
T khai ph bo v mi trng mu s 01/PHLP theo thng t 156/2013/TTBTC
188
3.9.4
T khai quyt ton ph, l ph mu s 02/PHLP theo Thng t 156/2013/TTBTC
190
3.10 Hng dn thc hin chc nng k khai Thu bo v mi trng ......................... 191
3.10.1 T khai thu bo v mi trng mu s 01/TBVMT theo thng t
156/2013/TT-BTC ......................................................................................................... 191
3.11 Hng dn thc hin chc nng k khai Thu mn bi ......................................... 194
3.11.1 T khai thu mn bi mu s 01/MBAI theo thng t 156/2013/TT-BTC..... 194
3.12 Hng dn thc hin chc nng to cc mu Ho n .......................................... 195
3.12.1 Thng bo pht hnh ha n Mu TB01/AC theo thng t 39/2014/TT-BTC195
3.12.2 Bo co tnh hnh nhn in ha n Mu BC01/AC theo thng t 39/2014/TTBTC
199
3.12.3 Bo co mt, chy, hng ha n Mu BC21/AC theo thng t 39/2014/TTBTC
201
3.12.4 Thng bo kt qu hy ha n Mu TB03/AC theo thng t 39/2014/TTBTC
202
3.12.5 Thng bo iu chnh thng tin Mu: TB04/AC theo thng t 39/2014/TTBTC
204
3.12.6 Bo co tnh hnh s dng ha n Mu BC26/AC theo thng t 39/2014/TTBTC
206
3.12.7 Bo co tnh hnh s dng ha n theo s lng Mu BC26/AC theo thng t
39/2014/TT-BTC ........................................................................................................... 211
3.12.8 Bng k ha n cha s dng ca t chc, c nhn chuyn a im kinh
doanh khc a bn c quan thu qun l Mu BK01/AC theo thng t 39/2014/TTBTC
213
3.13 Hng dn thc hin chc nng to cc mu bin lai thu ph, l ph ..................... 214
3.13.1 Thng bo pht hnh bin lai thu ph, l ph Mu TB01/AC theo thng t
153/2012/TT-BTC ......................................................................................................... 214
3.13.2 Bo co nhn in, cung cp phn mm t in bin lai thu ph, l ph Mu
BC01/AC theo thng t 153/2012/TT-BTC .................................................................. 218
3.13.3 Bo co mt, chy bin lai thu ph, l ph Mu BC21/AC theo thng t
153/2012/TT-BTC ......................................................................................................... 221
3.13.4 Thng bo kt qu hy bin lai thu ph, l ph Mu TB03/AC theo thng t
153/2012/TT-BTC ......................................................................................................... 224
3.13.5 Bo co tnh hnh s dng bin lai thu ph, l ph Mu BC7/AC theo thng t
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Ti liu hng dn s dng
HTKKv3.3.4
153/2012/TT-BTC ......................................................................................................... 227

3.14 Hng dn thc hin chc nng lp bo co ti chnh ........................................... 231
3.14.1 Lp B Bo co ti chnh theo Quyt nh 15/2006/Q-BTC ........................ 231
3.14.2 Lp B Bo co ti chnh theo Quyt nh 48/2006/Q-BTC ........................ 238
3.14.3 Lp B Bo co ti chnh theo Quyt nh 16/2007/Q-NHNN .................... 247
3.14.4 Lp B bo co ti chnh theo Thng t s 95/2008/TT-BTC v Thng t s
162/2010/TT-BTC ......................................................................................................... 253
3.15 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Thy in 260
3.15.1 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 ................................ 260
3.15.2 T khai thu ti nguyn mu 03/T-TAIN ..................................................... 263
3.15.3 T khai thu quyt ton thu ti nguyn dnh cho thy in mu 03A/T-TAIN266
3.16 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v Du kh269
3.16.1 T khai thu thu nhp doanh nghip tm tnh i vi du kh mu 01A/TNDNDK
269
3.16.2 T khai thu thu nhp doanh nghip tm tnh i vi kh thin nhin mu
01B/TNDN- DK ............................................................................................................ 272
3.16.3 T khai quyt ton thu thu nhp doanh nghip i vi du kh mu 02/TNDNDK
275
3.16.4 T khai thu ti nguyn tm tnh i vi du kh mu 01/TAIN- DK ........... 278
3.16.5 T khai quyt ton thu ti nguyn i vi du kh mu 02/TAIN- DK........ 281
3.16.6 Bo co d kin sn lng du kh khai thc v t l tm np thu mu
01/BCTL-DK ................................................................................................................. 285
4 THNG TIN H TR ................................................................................................ 287
5/294
Ti liu hng dn s dng
HTKKv3.3.4
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
6/294
Ti liu hng dn s dng
HTKKv3.3.4
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/Thit
lptings/Control Panel/Display/ Thit lptings, 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:
7/294
Ti liu hng dn s dng
HTKKv3.3.4
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:
8/294
Ti liu hng dn s dng
HTKKv3.3.4
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/Thit lptings/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 3.3.4
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Ti liu hng dn s dng
HTKKv3.3.4
trn mn hnh hoc vo START/Programs/Tong Cuc Thue/Ho tro ke khai/HTKK

3.3.4
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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Ti liu hng dn s dng
HTKKv3.3.4
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.
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Ti liu hng dn s dng
HTKKv3.3.4
C th dng chut hoc bn phm iu khin menu. Di chut trn menu

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
12/294
Ti liu hng dn s dng
HTKKv3.3.4
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.
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 <Del> hoc <Delete>
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.
13/294
Ti liu hng dn s dng
HTKKv3.3.4
Kch nt chut tri hoc phm <Space> 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 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.
Bm phm <Tab> hoc <Enter> di chuyn n tip theo, nu mun
di chuyn ngc v pha trc th nhn gi phm <Shift> v bm phm
<Tab>. C th s dng chut thay th cho tt c cc thao tc ny.
Bm phm mi tn ln hoc xung dch chuyn ln dng trn hoc
xung di.
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Ti liu hng dn s dng
HTKKv3.3.4
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.
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.
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.
Dng phm chut tri hoc gi phm <Ctrl> v g phm <Page Up>,
<Page Down> 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 tnh thu.
K tnh thu s hin th theo thng hoc qu tu thuc vo mu t khai.
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Ti liu hng dn s dng
HTKKv3.3.4
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, ch
ph lc mun xo v bm nt "Xo".
V d hnh trn tng ng vi t khai GTGT khu tr thng 10/2014. T khai
ny c khai trc , c 2 ph lc 01-1/GTGT, 01-2/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 2 ph lc. Nu mun xo ph lc 01-2/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 <Alt> + 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 <Atl> + G) thm mi ph lc. Hoc c th
nhn chut tri vo nt "ng" (hoc n phm tt <Alt> + 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 <Alt> + 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 <Alt> + 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
<Alt> + 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.
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
.
- 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
.
- Nt
phng to hoc thu nh mn hnh in.
- Nt
in ra my in ng thi thot mn hnh xem trc.
- 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 <Alt> + 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,
ng dng kim tra d liu v ch cho php kt xut ra file khi d liu khng cn li.
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Kch hot chc nng ny bng cch nhn nt chut tri vo nt Kt xut hoc
bm phm tt <Alt> + 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 <Alt> + 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 <Alt> + 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 <Alt> + 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:

Bc 1: a con chut vo du mu h thng hin th ni dung v
hng dn sa li
Bc 2: Thc hin sa li, hy bm F1 nu cn hng dn chi tit cho
mc k khai ny.
Bc 3: Bm nt "Ghi" hoc "In" hoc "Kt xut" h thng kim tra
li d liu sau khi sa.
Bc 4: Lp li cc bc t 1 n 3 cho n khi h thng khng xut
hin thng bo li.
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 -> Thit lptings -> 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 Thit lptings, 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 tnh

thu, n k tnh thu 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 tnh thu 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: 01/2008, n k: 04/2008). 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 (2011).
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 tnh thu). 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 tnh thu 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 tnh thu t thng 1
n thng 8 nm 2011:
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 t
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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.
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
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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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HNG DN S DNG CC CHC NNG K KHAI
3.1 K khai thng tin chung ca doanh nghip

-
3.2
-
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.
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 3.1.3 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
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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 theo Thng t
119/2014/TT-BTC
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:
+ 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
+ Trng thi t khai: Bn hy chn trng thi t khai l T khai ln u
hay T khai b sung.
+ 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
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T hot ng x s kin thit ca cc cng ty x s kin thit

+ 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 khai t khai ln u
Trn mn hnh 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:
Chi tit ch tiu cn nhp:

+ Nhp cc ch tiu [23], [24], [25], [37], [38], [40b], [42] dng s, khng
m, ti a 15 ch s
+ Kim tra [40b] <= [40a], nu khng tha mn th ng dng a ra cnh
bo
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+ Kim tra iu kin [42][41] nu khng tha mn th hin th cnh bo

Thu GTGT u vo cha khu tr ht phi nh hn hoc bng s
thu GTGT cha khu tr ht k ny. Ring i vi TH k khai b
sung th khng kim tra rang buc ny
Chi tit ch tiu ng dng t tnh:
+ 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.
+ 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.
+ Ch tiu [26]: ng dng h tr t ng ly ln t ct (6) Tng dng 1)
trn bng k bn ra (01-1/GTGT) v khng cho sa.
+ Ch tiu [27] = Ch tiu [29] + Ch tiu [30] + Ch tiu [32]
+ Ch tiu [28] = Ch tiu [31] + Ch tiu [33]
+ Ch tiu [29]: ng dng h tr t ng ly ln t tng ct (6) dng 2
trn bng k bn ra (01-1/GTGT) v khng cho sa.
+ Ch tiu [30]: ng dng h tr t ng ly ln t tng ct (6) dng 3 trn
bng k bn ra (01-1/GTGT) v khng cho sa.
+ Ch tiu [31]: ng dng h tr t ng ly ln t Tng ct (7) 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
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+ Ch tiu [32]: ng dng h tr t ng ly ln t tng ct (6) dng 4 trn

bng k bn ra (01-1/GTGT) v khng cho sa.
+ Ch tiu [33]: ng dng h tr t ng ly ln t Tng ct (7) 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
+ Ch tiu [34] = [26] + [27] v khng c sa
+ Ch tiu [35] = [28] v khng c sa
+ Ch tiu [36] = [35] - [25] v khng c sa
+ 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
+ Ch tiu [40a]
Nu [36] - [22] + [37] - [38] -[39] >=0 th [40a] = [36] - [22] +
[37] - [38] -[39]
Nu [36] - [22] + [37] - [38] -[39] <0 th [40a] = 0
+ Ch tiu [40] = [40a] [40b]
+ Ch tiu [41]
Nu [36] - [22] + [37] - [38] -[39] < 0 th [41] = [36] - [22] + [37]
- [38] -[39]
Nu [36] - [22] + [37] - [38] -[39] >=0 th [41] = 0
+ Ch tiu [43]: c tnh theo cng thc [43] = [41] [42], Khng c
sa ch tiu ny. Ch tiu ny s c chuyn ln ch tiu [22] ca k
tnh thu tip theo lin k
+ i vi k tnh thu 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
hp chn 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
35/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 01-1/GTGT: Bng k ha n chng t hng ho dch v bn ra
+
+
+
+
+
+
+
Chi tit cc ch tiu cn nhp:

Ct (1) - STT : Chng trnh t ng tng ln khi thm dng
Ct (2) - S ha n: Cho php NSD nhp kiu text, ti a 20 ch s
Ct (3) Ngy, thng, nm lp ha n : Cho php NSD nhp theo nh
dng dd/mm/yyyy, kim tra
i vi Hng ha dch v khng chu thu GTGT v Hng ha
dch v chu thu sut 0% th kim tra Ngy lp ha n khng
c ln hn ngy hin ti
i vi Hng ha chu thu 5% v 10% th kim tra Ngy lp ha
n phi nm trong k tnh thu. Nu Ngy lp ha n khng
nm trong k tnh thu th ng dng h tr a ra cnh bo
Ngy thng nm lp ha n phi nm trong k tnh thu
Ct (4) -Tn ngi mua : Cho php NSD nhp kiu text, ti a 100 k t
Ct (5) -MST ngi mua : Cho php NSD nhp ti a 14 k t v kim
tra cu trc, cho php null.
Ct (6) - Doanh thu cha c thu GTGT: Cho php NSD nhp kiu s,
c th m
Ct (7) - 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, <5 th
lm trn xung)
Dng 1: trng
Dng 2: Bng gi tr ct (6) * 0%.
36/294
Ti liu hng dn s dng
HTKKv3.3.4
Dng 3: Bng gi tr ct (6) * 5%, cho php sa trong ngng

0,01% v 100 000, nu vt qu ngng trn th ng dng a ra
cnh bo vng Gi tr thu GTGT vt qu ngng cho php
Dng 4: Bng gi tr ct (6) * 10%, cho php sa trong ngng
0,01% v 100 000, nu vt qu ngng trn th ng dng a ra
cnh bo vng Gi tr thu GTGT vt qu ngng cho php
Dng 5: Cho php NSD nhp kiu s
+ Ct (8) - Ghi ch : Cho php NSD nhp kiu text, ti a 250 k t, cho
php null.
+ Tng doanh thu HHDV bn ra chu thu GTGT(***) = Tng cng Ct
(6) ca (tng dng 2 + tng dng 3 + tng dng 4)
+ Tng thu GTGT ca HHDV bn ra (****) = Tng cng Ct (7) ca
(tng dng 2 + tng dng 3 + tng dng 4)
Bm F5 thm dng
Bm F6 xo dng ti v tr con tr
Ngoi cch nhp trc tip vo chng trnh c th chn chc nng
Nhn d liu t file:
Nhp vo nt Ti bng k :
+ 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)
+ n vo nt Open a d liu vo chng trnh
+ 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
37/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 01-2/GTGT: Bng k ha n, chng t hng ho dch v mua vo
+
+
+
+
+
+
+
+
+
+
+

i vi t khai 01/GTGT th trn 01-2/GTGT khng cho k khai dng 3.
Hng ho, dch v dng cho d n u t.
Ha n, chng t bin lai np thu:
Ct (2) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t
Ct (3) Ngy, thng, nm lp ha n : 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 lp
ha n phi nh hn hoc bng ngy cui ca k tnh thu.
Ct (3) -Tn ngi bn : Cho php NSD nhp kiu text, ti a 100 k t.
Ct (4) -MST ngi bn : Cho php NSD nhp ti a 14 k t v kim
Ct (6) Gi tr HHDV mua vo cha c thu: Cho php NSD nhp s
nguyn
Ct (7) Thu GTGT iu kin khu tr thu: Cho php NSD nhp
s, khng m. Kim tra ct (7) < ct (6) trn tng dng, nu khc th
cnh bo vng
Ct (8) Ghi ch: Cho php NSD nhp kiu text, cho php Null
Tng gi tr HHDV mua vo phc v SXKD c khu tr thu GTGT=
Tng cng ct (6) ca (Tng dng 1 + tng dng 2).
38/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Tng s thu GTGT ca HHDV mua vo iu kin khu tr= Tng

cng ct (7) ca (Tng dng 1 + tng dng 2).
Lu : i vi phin bn ny ng dng khng h tr t tng hp d liu
ln ch tiu [23], [24], [25] trn tr khai nh cc phin bn trc m
NNT t nhp trn t khai.
L do: Mu 01-2/GTGT ban hnh theo TT119 khng cn phn " Hng
ho, dch v khng iu kin khu tr" v phn Hng ha dch v
khng phi tng hp ln t khai nn ngi np thu khng phi k khai
nhng loi hng ha ny vo ph lc 01-2/GTGT tuy nhin ngi np thu
vn c th k khai nhng mt hng ny ln t khai 01/GTGT c khu
tr thu.
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 01-5/GTGT: Bng k s thu GTGT np ca doanh thu kinh
doanh xy dng, lp t, bn hng bt ng sn ngoi tnh
+
+
+
+
+
Chi tit cc ch tiu cn nhp

Ct (2); (4): NNT t nhp kiu text. Nu ct (6) >0 th bt buc nhp ct
(2)
Ct (5): Chn trong danh mc c quan thu qun l
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)
Ct (6): T nhp kiu s, khng m
39/294
Ti liu hng dn s dng
HTKKv3.3.4
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
+
+
+
+
+
+
+
+
+
+
+
+
+
+
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.
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 [06] = ch tiu [40] trn t khai 01/GTGT
Ch tiu [07] = ch tiu [34] trn t khai 01/GTGT
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 <= ch tiu [06], ngc
li th cnh bo .
Ch tiu [19]= [06] [16]
Ch tiu [20] = [06] [18] nu [06] < [16], ngc li th [20] = 0
40/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 01-1/T-GTGT: Bng k s thu gi tr gia tng phi np ca hot

ng sn xut thy in
+ Ct (1) STT: h tr t ng tng, gim.

+ Ct (2)Tn nh my thy in: NSD t nhp, kiu text, ti a 200 k
t.
+ Ct (3) M s thu: nhp ti a 14 k t, kim tra cu trc m s thu
+ Ct (4) S thu GTGT u ra ca hot ng sx thy in: NSD nhp
dng s, khng m, mc nh l 0
+ Ct (5) S thu GTGT u vo ca hot ng sx thy in: NSD nhp
+ Ct (6) S thu GTGT phi np ca hot ng sx thy in: (6) = (4)
(5)
+ Tng cng ct (4) = Tng cc dng ca ct (4)
+ 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
41/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 01-2/T-GTGT: Bng phn b s thu gi tr gia tng phi np ca

CSSX thy in cho cc a phng
+ 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 011/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/TGTGT
B.Trng hp khai 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:
42/294
Ti liu hng dn s dng
HTKKv3.3.4
Chn nt ng khi trn form nhp d liu s bao gm 2 sheet

T khai iu chnh v KHBS.
43/294
Ti liu hng dn s dng
HTKKv3.3.4
ng dng s ly d liu ca T khai gn nht trong cng k tnh thu

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

+ ct S k khai: ly gi tr ca t khai trc
+ ct S iu chnh: Ly gi tr c iu chnh trn T khai iu chnh
44/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct Chnh lch gia s iu chnh vi s k khai = S iu chnh - S

k khai
+ 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.
+ S tin pht np chm: ng dng h tr t ng tnh theo cng thc: s
tin pht np chm = 0,05%* s tin chm np * s ngy, cho php sa
Ni dung gii thch v ti liu nh km:
+ 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
+ Lnh hon tr khon thu NSNN hoc Lnh hon tr kim b tr khon
thu NSNN:
S: Nhp dng text
Ngy: Nhp dng dd/mm/yyyy
Ca c quan thu qun l: UD h tr cho chn theo danh mc c quan
thu qun l
+ S ngy nhn c tin hon thu: Nhp dng s, khng m
+ S tin chm np: NNT t nhp
+ 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 theo
Thng t 156/2013/TT-BTC v ph lc 01-2/GTGT km t khai
02/GTGT theo Thng t 119/2014/TT-BTC
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.
45/294
Ti liu hng dn s dng
HTKKv3.3.4

qu, h thng cho php nhp t qu 3/2013 tr i v khng cho php
nhp thng qu trng nhau
+ 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.
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:
Cc ch tiu t nhp:
46/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu [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] <= [21] + [21a]+ [28]
+ Kim tra ch tiu [28a] <= [28]
Cc ch tiu ng dng h tr t ng tnh ton:
+ 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.
+ Ch tiu [22]: Bng tng ct (6) dng 3 trn cc ph lc 01_2/GTGT
+ Ch tiu [23]: Bng tng ct (7) dng 3 trn cc ph lc 01_2/GTGT
+ Ch tiu [28] = [23] + [25] [27]
+ Ch tiu [29] = [21] + [21a] + [28] [28a]
+ Ch tiu [32]= [29] [30a] - [30] [31]
Ph lc 01-2/GTGT: Bng k ha n, chng t hng ho dch v mua vo
+
+
+
+
+

i vi t khai 02/GTGT th trn 01-2/GTGT ng dng khng cho hin
th 2 dng u
Ct (2) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t
Ct (3) Ngy, thng, nm lp ha n : 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 lp
ha n phi nh hn hoc bng ngy cui ca k tnh thu.
47/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (3) -Tn ngi bn : Cho php NSD nhp kiu text, ti a 100 k t.
+ Ct (4) -MST ngi bn : Cho php NSD nhp ti a 14 k t v kim
+ Ct (6) Gi tr HHDV mua vo cha c thu: Cho php NSD nhp s
nguyn
+ Ct (7) Thu GTGT iu kin khu tr thu: Cho php NSD nhp
s, khng m. Kim tra ct (7) < ct (6) trn tng dng, nu khc th
cnh bo vng.
+ Ct (8) Ghi ch: Cho php NSD nhp kiu text, cho php Null
+ Tng gi tr HHDV mua vo phc v SXKD c khu tr thu GTGT=
Tng cng ct (6) ca dng 3
+ Tng s thu GTGT ca HHDV mua vo iu kin khu tr= Tng
cng ct (7) ca dng 3
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 km t khai 01/GTGT
tnh thu , ng dng cho php NNT chn thm ln b sung v ngy lp t khai
b sung:
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:
48/294
Ti liu hng dn s dng
HTKKv3.3.4

trn KHBS.
49/294
Ti liu hng dn s dng
HTKKv3.3.4
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 theo Thng t
119/2014/TT-BTC
Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT trc
tip trn GTGT (03/GTGT) khi mn hnh k khai s hin th ra nh sau.
50/294
Ti liu hng dn s dng
HTKKv3.3.4

hin th ra t khai GTGT trc tip mu 03/GTGT.
51/294
Ti liu hng dn s dng
HTKKv3.3.4
Cc ch tiu NNT t nhp:

+ Ch tiu [22], [23], [24], [25], [27]: NSD t nhp, kiu s, khng m
Cc ch tiu t tnh
+ Ch tiu [21]: h tr ly gi tr m t ch tiu [26] ca k trc sang, cho
php sa, khng m, nu sa khc th cnh bo vng: Ch tiu [21] khc
vi ch tiu [26] k trc chuyn sang . Nu k tnh thu thng/qu 1
th mc nh [21] = 0, khng cho php sa v khng hin th cu thng
bo.
+ Ch tiu [26]= [22] - [23] - [21] - [24] + [25]

tnh thu ng dng cho php NNT chn thm ln b sung v ngy lp t khai
b sung.
52/294
Ti liu hng dn s dng
HTKKv3.3.4

Cc ch tiu c a ln KHBS gm: [27] cch ly d liu tng t nh

t 01/GTGT.
53/294
Ti liu hng dn s dng
HTKKv3.3.4
3.3.4 T khai thu GTGT mu 04/GTGT theo Thng t 156/2013/TT-BTC v

Ph lc 04-1/GTGT theo Thng t 119/2014/TT-BTC
Cch gi:
T menu chc nng K khai/Thu GTGT chn T khai GTGT TT
trn doanh thu (04/GTGT) khi mn hnh k khai s hin th ra nh sau.

hin th ra t khai GTGT trc tip trn doanh thu mu 04/GTGT.
54/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
+
+
+
Cc ch tiu t tnh:
Ch tiu [21] c tng hp t Tng ct
1/GTGT, cho sa
1/GTGT, cho sa
1/GTGT, cho sa
1/GTGT, cho sa
1/GTGT, cho sa
Ch tiu [23]= [22] * 1%
Ch tiu [25] = [24] * 5%
Ch tiu [27] = [26] * 3%
Ch tiu [29] =[28] * 2%
Ch tiu [30] = [22] + [24] + [26] + [28]
Ch tiu [31] = [23] + [25] + [27] + [29]
HTKKv3.3.4
(6) dng 1 trn bng k 04(6) dng 2 trn bng k 04(6) dng 3 trn bng k 04(6) dng 4 trn bng k 04(6) dng 5 trn bng k 04-
55/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [32]= [21] + [30]

+ Ch tiu [33] = [31]
Ph lc 04-1/GTGT: Bng k ha n, chng t hng ha, dch v bn ra
+ Ct (1) - STT : Chng trnh t ng tng ln khi thm dng

+ Ct (2) - S ha n: Cho php NSD nhp kiu text, ti a 20 k t
+ Ct (3) Ngy, thng, nm lp ha n : 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 lp ha n phi nm trong k
tnh thu.
+ Ct (4) -Tn ngi mua: Cho php NSD nhp kiu text, ti a 100 k t.
+ Ct (5) -MST ngi mua: Cho php NSD nhp ti a 14 k t v kim
+ Ct (6) Doanh thu: Cho php NSD nhp s m, mc nh l 0
56/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (7) Ghi ch: Cho php NSD nhp kiu text, cho php Null
+ Tng doanh thu hng ha, dch v bn ra(*) = Tng cng ct (6) ca
(Tng dng 1 + tng dng 2 + tng dng 3 + tng dng 4 + Tng dng
5).
+ Tng doanh thu hng ha, dch v khng chu thu GTGT(**) = Tng
cng ct (6) ca dng 1
+ Tng doanh thu hng ha, dch v bn ra p dng t l thu/doanh thu
(***) = Tng ct (6) ca (Tng dng 2 + Tng dng 3 + Tng dng 4 +
Tng dng 5)
b sung

liu s bao gm 2 sheet T khai iu chnh v KHBS.
57/294
Ti liu hng dn s dng
HTKKv3.3.4
58/294
Ti liu hng dn s dng
HTKKv3.3.4
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) theo thng t 156/2013/TT-BTC
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.
59/294
Ti liu hng dn s dng
HTKKv3.3.4

+
+
+
+
+
+
Cc ch tiu NNT t nhp:

Ch tiu [21], [22]: t nhp, dng s, khng m
Ch tiu [23]: Mc nh l 1%, khng cho sa
Ch tiu [24]: Mc nh l 2%, khng cho sa
Cc ch tiu t tnh:
Ch tiu [25]= [21] * 1%
Ch tiu [26] = [22] * 2%
Ch tiu [27] = [25] + [26]
60/294
Ti liu hng dn s dng
HTKKv3.3.4

b sung

liu s bao gm 2 sheet T khai iu chnh v KHBS.
61/294
Ti liu hng dn s dng
HTKKv3.3.4
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

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:
62/294
Ti liu hng dn s dng
HTKKv3.3.4
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 theo
Thng t 156/2013/TT-BTC v hiu lc theo Thng t 151/2014/TTBTC
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 tng
t nh t 01/GTGT.Sau nhn vo nt lnh ng hin th ra t khai
thu TNDN tm tnh mu 01A/TNDN
63/294
Ti liu hng dn s dng
HTKKv3.3.4
ng dng thc hin ht hiu lc ca t khai c k tnh thu t Qu

4/2014 tr i.

sau nhn nt lnh ng mn hnh k khai hin th ra nh sau:
64/294
Ti liu hng dn s dng
HTKKv3.3.4

+ Check vo <Doanh nghip c quy m nh v va> nu doanh nghip
thuc i tng ny.
+ Check vo <Doanh nghip c c s sn xut hch ton ph thuc> nu
doanh nghip thuc i tng ny.
+ Ch tiu [21], [22], [24], [25], [27], [28], [30], [31], [32], [33], [33a],
[35a], [35b], [37c]: NSD t nhp dng s, khng m
65/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [32a] 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 [32a],
[34] 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 [32a], nu ngc li th ng dng s
quay v mn hnh nhp t khai ban u.
+ Ch tiu [35]: t nhp, kim tra iu kin [35] > = [35a] + [35b]
+ Ch tiu [37]: Chn check.
+ Ch tiu [37a]: chn trong danh mc gm cc l do sau:
Doanh nghip c quy m va v nh
Doanh nghip s dng nhiu lao ng
Doanh nghip u t - kinh doanh (bn, cho thu, cho thu mua)
nh
L do khc
+ Ch tiu [37b]: Nhp kiu date
Chi tit cc ch tiu tnh ton
+ Ch tiu [23] = [21] [22]
+ Ch tiu [26]= [23] + [24] [25]
+ Ch tiu [29] = [26] [27] [28], nu m th [29] = 0.
+ Ch tiu [34] = ([30] * 20%) + ([31] * 22%) + ([32] * [32a] + [33] *
[33a])
+ Ch tiu [36] = [34] - [35], nu m th [36] = 0
+ Ch tiu [37d] = [36] - [37c], cho php sa
Chi tit cc iu kin kim tra/ cng thc
+ Nu [26] [27] < 0 th khng cho nhp ch tiu [28]
+ Nu [26] <0 th khng cho nhp cc ch tiu t [28] n [36]
+ Nu ch tiu [29] < 0 th [30], [31], [32],[34], [35], [35a], [35b], [36] t
ng thit lp = 0 v khng cho php sa.
+ Kim tra iu kin: [29] = [30] + [31] + [32] + [33], nu khc th cnh
bo Ch tiu [29] phi bng (ch tiu [30] + ch tiu [31] + ch tiu
[32] + Ch tiu [33])
+ Nu [29] > 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 tch vo check c hng nhiu mc u i
t li gi tr ca ch tiu [32a], [34] l 0
Cho php nhp ch tiu [32a] vi nhiu thu sut u i, c
phn cch nhau bi du chm phy
66/294
Ti liu hng dn s dng
HTKKv3.3.4
Cho php nhp ch tiu [34]

+ 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
+ Kim tra Ch tiu [37c] <= [36], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN c gia hn khng c ln hn s
thu phi np trong k
+ Kim tra Ch tiu [37d] <= [36], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN khng c gia hn khng c ln hn
s thu phi np trong k
Nhp ph lc 01-1/TNDN: Tnh np thu TNDN tm tnh qu ca cc Doanh
nghip c cc c s hch ton ph thuc
+
+
+
+
+
+
+
+
Cc ch tiu cn nhp
Ch tiu [06]: Tng s thu phi np trn t khai: Ly t ch tiu [36]
trn t khai, khng cho sa
STT: ng dng h tr t ng tng
Ch tiu (8) - Tn doanh nghip: Nhp kiu text ti a 100 k t
Ch tiu (9) - M s thu: Nhp text 14 k t, kim tra cu trc MST
Ch tiu (10) - C quan thu qun l trc tip: chn trong danh mc
Ch tiu (11) - T l phn b: Nhp dng xx,xx, kim tra tng t l phn
b phi bng 100%
Ch tiu (12)- S thu phn b = [5] * [9]
Ch tiu (13): Tng s thu phn b, kim tra = ch tiu [06].
67/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 02-1/T-TNDN: Bng phn b s thu thu nhp doanh nghip phi

np ca c s sn xut thy in cho cc a phng
+
+
+
+
+
+
Cc ch tiu cn nhp
STT: Cho php nhp kiu text, ti a 10 k t
Ch tiu: Cho php nhp kiu text, ti a 200 k t
M s thu: Cho php nhp kiu text, ti a 14 k t, kim tra cu trc
MST
CQT a phng ni pht sinh hot ng sn xut thy in: UD h tr
chn ct C quan thu qun l cp Cc trong danh mcng dng h tr
t ng tng
T l phn b (%): cho php NSD t nhp dng xx,xx
S thu thu nhp doanh nghip phi np: Nhp kiu s khng m, mc
nh l 0. Kim tra: Trn cng 1 dng d liu cc ct th bt buc nhp
ct S thu thu nhp doanh nghip phi np, nu khc th cnh bo
Dng Tng cng ct S thu thu nhp doanh nghip phi np: Cho
php NSD t nhp dng s, khng m

b sung
68/294
Ti liu hng dn s dng
HTKKv3.3.4

69/294
Ti liu hng dn s dng
HTKKv3.3.4

trn KHBS.
Cc ch tiu c a ln KHBS gm: [34] , [35], cch ly d liu tng

t nh t 01/GTGT.
70/294
Ti liu hng dn s dng
HTKKv3.3.4
3.4.2 T khai thu thu nhp doanh nghip tm tnh mu 01B/TNDN theo
Thng t 156/2013/TT-BTC v hiu lc theo Thng t 151/2014/TTBTC
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.
ng dng thc hin ht hiu lc ca t khai c k tnh thu t Qu

4/2014 tr i

Bn nhn vo nt lnh ng hin th ra t khai thu TNDN tm
tnh mu 01B/TNDN:
71/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
HTKKv3.3.4

Check vo <Doanh nghip c quy m nh v va> nu doanh nghip
thuc i tng ny.
Check vo <Doanh nghip c c s sn xut hch ton ph thuc> nu
doanh nghip thuc i tng ny.
Ch tiu [22a], [22b], [22c], [23], [30a], [30b], [32c] cho php NSD t
nhp, kiu s >= 0, mc nh l 0
Ch tiu [24] cho php NSD t nhp, dng xx,xxxx%, h tr ct cc ch
s 0 bn phi
Ch tiu [25a]: mc nh l 20%, cho php sa.
Ch tiu [25b]: mc nh l 22%, cho php sa.
Ch tiu [25c]: cho php NSD t nhp, dng xx%.
72/294
Ti liu hng dn s dng
HTKKv3.3.4
+ 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.
+ 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])
+ 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.
+ Ch tiu [32a]: Cho php NSD chn trong danh mc gm cc l do sau:
Doanh nghip u t - kinh doanh (bn, cho thu, cho thu mua)
nh
L do khc
+ Ch tiu [32b]: Nhp kiu date
Cc ch tiu tnh ton
+ Ch tiu [21] = [22] +[23]
+ Ch tiu [22] = [22a] + [22b] + [22c]
+ Ch tiu [27]= [28] + [29]
+ Ch tiu [28] = [22a] * [24] * [25a] + [22b] * [24] * [25b] + [22c] * [24]
* [25c]
+ 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.
+ Ch tiu [31] = [27] [30]
+ Ch tiu [32d] = [31] - [32c], cho php sa
Cc iu kin kim tra/ cng thc
+ Kim tra ch tiu [30] <= [27]. Nu sai c cnh bo Thu TNDN d
kin min, gim [30] phi nh hn hoc bng Thu TNDN pht sinh
trong k [27]
+ Nu tch vo check c hng nhiu mc u i
t li gi tr ca ch tiu [26], [29] l 0
Cho php nhp ch tiu [26] vi nhiu thu sut u i, c phn
73/294
Ti liu hng dn s dng
HTKKv3.3.4
cch nhau bi du chm phy

Cho php nhp ch tiu [29]
+ Kim tra ch tiu [32b] 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
+ Kim tra Ch tiu [32c] <= [31], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN c gia hn khng c ln hn s
thu phi np trong k
+ Kim tra Ch tiu [32d] <= [31], nu khng tha mn ng dng a ra
cnh bo vng S thu TNDN khng c gia hn khng c ln hn
s thu phi np trong k
Nhp ph lc 01-1/TNDN: Tnh np thu TNDN tm tnh qu ca cc Doanh
nghip c cc c s hch ton ph thuc
+
+
+
+
+
+
+
+
Cc ch tiu cn nhp
Ch tiu [06]: Tng s thu phi np trn t khai: Ly t ch tiu [31]
trn t khai, khng cho sa
STT: ng dng h tr t ng tng
Ch tiu (8) - Tn doanh nghip: Nhp kiu text ti a 100 k t
Ch tiu (9) - M s thu: Nhp text 14 k t, kim tra cu trc MST
Ch tiu (10) - C quan thu qun l trc tip: chn trong danh mc
Ch tiu (11) - T l phn b: Nhp dng xx,xx, kim tra tng t l phn
b phi bng 100%
Ch tiu (12)- S thu phn b = [5] * [9]
Ch tiu (13): Tng s thu phn b, kim tra = ch tiu [06].
74/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 02-1/T-TNDN: Bng phn b s thu thu nhp doanh nghip phi

np ca c s sn xut thy in cho cc a phng
+
+
+
+
+
+
Cc ch tiu cn nhp
STT: Cho php nhp kiu text, ti a 10 k t
Ch tiu: Cho php nhp kiu text, ti a 200 k t
M s thu: Cho php nhp kiu text, ti a 14 k t, kim tra cu trc
MST
CQT a phng ni pht sinh hot ng sn xut thy in: UD h tr
chn ct C quan thu qun l cp Cc trong danh mcng dng h tr
t ng tng
T l phn b (%): cho php NSD t nhp dng xx,xx
S thu thu nhp doanh nghip phi np: Nhp kiu s khng m, mc
ct S thu thu nhp doanh nghip phi np, nu khc th cnh bo
Dng Tng cng ct S thu thu nhp doanh nghip phi np: Cho
php NSD t nhp dng s, khng m

Vic k khai t khai b sung ca mu 01B/TNDN tng t nh t
01A/TNDN, k khai iu chnh b sung cho cc ch tiu [28], [29], [30]
75/294
Ti liu hng dn s dng
HTKKv3.3.4
3.4.3 T khai thu nhp doanh nghip cho chuyn nhng BS - 02/TNDN
theo Thng t 151/2014/TT-BTC
Cch gi:
T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn TK
TNDN cho chuyn nhng BS (02/TNDN) khi mn hnh Chn k tnh
thu s hin th nh sau:

u nh k tnh thu, trng thi t khai, loi t khai. Sau nhn nt ng
hin th ra t khai TNDN chuyn nhng BS mu 02/TNDN.
76/294
Ti liu hng dn s dng
+
+
+
+
+
+
HTKKv3.3.4

Ch tiu [25], [27], [28], [29], [30], [31], cho php NSD t nhp s
khng m, kiu s mc nh l 0
Ch tiu [32]: Nhp dng s, c th m, mc nh l 0
Ch tiu [34] cho php NSD t nhp dng xx,xx
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 [35] = 0
Ch tiu [35] = [33] * [34]
B. Trng hp khai t khai b sung

b sung

77/294
Ti liu hng dn s dng
HTKKv3.3.4

trn KHBS.
Khai b sung ch tiu [35] v a ch tiu [35] ln KHBS
-
78/294
Ti liu hng dn s dng
HTKKv3.3.4
3.4.4 T khai Quyt ton thu thu nhp doanh nghip nm mu 03/TNDN
theo Thng t 151/2014/TT-BTC
Cch gi:
T menu chc nng K khai/Thu Thu Nhp Doanh Nghip chn
Quyt ton TNDN nm (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
tng t nh t 01/GTGT.
Sau nhn vo nt lnh ng hin th ra t khai Quyt ton thu

TNDN mu 03/TNDN.
79/294
Ti liu hng dn s dng
+
+
+
+
+
HTKKv3.3.4
Cc ch tiu cn nhp:
Check vo <Doanh nghip c quy m va v nh> nu doanh nghip
thuc i tng ny.
Check vo <Doanh nghip c c s sn xut hch ton ph thuc> nu
doanh nghip thuc i tng ny. Nu NSD check vo ny th h
thng hin th cu cnh bo bt buc nhp PL 03-8/TNDN nh km.
Check vo <Doanh nghip thuc i tng k khai thng tin giao dch
lin kt> nu doanh nghip thuc i tng ny. Nu NSD check vo
ny th h thng hin th cu cnh bo bt buc nhp PL 03-7/TNDN
nh km
Ch tiu [04] Ngnh ngh c t l doanh thu cao nht: Cho php NSD
chn danh mc ngnh ngh c t l doanh thu cao nht
Ch tiu [05] T l (%): Cho php NSD nhp theo ng dng xx,xx%
Cc ch tiu B2, B3, B4, B6, B7, B9, B10, B11, C2, C3b, C7, C8, C9,
C13, C14, D3, E1, E2, E3: cho php NSD t nhp, kiu s, khng m,
mc nh l 0, ti a 15 ch s
80/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu C9a: Cho php NSD t nhp theo ng dng xx,xx%. Kim tra
0<C9a <= 100%, nu khc th cnh bo Ch tiu C9a phi nh hn
hoc bng 100%.
- Cc ch tiu tnh ton: ng dng h tr tnh ton theo cng thc:
+ Ch tiu A1: t ng 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. Nu A1 < > 0 th bt buc k khai mt
trong ba ph lc 03-1A/TNDN, 03-1B/TNDN, 03-1C/TNDN
+ Ch tiu B1= B2 + B3 + B4 + B5 + B6 + B7
+ Ch tiu B8= B9 + B10 + B11
+ Ch tiu B5: UD h tr t ng ly t tng ct (6) ca PL 03-4/TNDN,
cho php sa.
+ Ch tiu B12= A1 + B1 B8
+ Ch tiu B13 = B12 B14, cho sa
+ Ch tiu B14= ch tiu [09] trn ph lc 03-5/TNDN, cho php sa
+ Ch tiu C1 = B13
+ Ch tiu C3= C3a + C3b kim tra C3 phi <= C1 C2 nu khng tha
mn th ng dng a ra cnh bo ch tiu C3 L t nm trc
chuyn sang [C3] phi nh hn hoc bng Thu nhp chu thu [C1] tr
Thu nhp min thu [C2]
+ Ch tiu C3a = tng ct 5 ph lc 03-2A/TNDN
+ Ch tiu C4= C1 C2 C3a C3b,
+ Ch tiu C5: UD h tr t ng tng ct (4) trn PL 03-6/TNDNNu C4
> 0 th kim tra C5 <= C4 * 10%, nu khng tha mn ng dng a ra
cnh bo Trch lp qu khoa hc cng ngh ti a bng 10% thu
nhp tnh thu
+ Ch tiu C6= C4 C5, nu C6 > 0 th kim tra C6 = (C7 + C8 + C9),
khng tha mn UD cnh bo Ch tiu C6 phi bng (C7 + C8 +
C9)
+ Ch tiu C10 = [(C7 x 22%) + (C8 x 20%) + (C9 x [C9a]))
+ Ch tiu C11 = tng (ch tiu [4] trn ph lc 03_3A/TNDN + ch tiu
[07] trn ph lc 03_3B/TNDN)
+ Ch tiu C12 = 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). Kim tra C12 >= (C13 + C14), nu khng tha mn th
UD cnh bo C12 phi ln hn hoc bng (C13 + C14)
+ Ch tiu C15: UD h tr tng hp t tng ct S thu np nc
ngoi c khu tr (ct 11) trn ph lc 03-4/TNDN
81/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu C16= C10 C11 C12 C15, C16 < 0 cnh bo ti C16 "S
thu TNDN ca hot ng SXKD cha ng. ngh xem li cc ch
tiu lin quan
+ Ch tiu D= D1 + D2 + D3
+ Ch tiu D1 = C16
+ Ch tiu D2 tng hp t ch tiu [15] trn ph lc 03-5/TNDN, c th
m.
+ Ch tiu E= E1 + E2 + E3
+ G = G1 + G2 + G3, c th m
+ Ch tiu G1 = D1 E1, c th m
+ Ch tiu H = D * 20%, khng cho sa
+ Ch tiu I = G H, c th m
+ Ch tiu L1: Nu NSD check chn th UD bt buc k khai t ch tiu
[L2] n [L5], cn nu khng th UD s kha li khng cho k khai.
+ Ch tiu L2: Cho php NSD chn trong danh mc gm cc l do sau:
Doanh nghip u t - kinh doanh (bn, cho thu, cho thu mua) nh
L do khc
+ Ch tiu L3: Nhp kiu date. Kim tra ch tiu [L3] 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
+ Ch tiu L4: Cho php NSD nhp dng s, khng m, mc nh l 0, , ti
a 15 ch s
+ Ch tiu L5 = D L4
+ Ch tiu M1:
S ngy np chm = (n ngy t ngy) + 1
T ngy: Mc nh theo nm ti chnh, cho sa
o Nu ngy bt u nm ti chnh l 1/1 th t ngy l 1/2/(nm
quyt ton + 1)
quyt ton + 1)
quyt ton + 1)
quyt ton + 1)
82/294
Ti liu hng dn s dng
HTKKv3.3.4
n ngy: Nhp dng date, kim tra khng c ln hn hn tnh

pht, c th:
o Ngy bt u nm ti chnh l 1/1 th kim tra n ngy khng
c qu 31/3/ (nm quyt ton + 1)
+ Ch tiu M2 = M1 * I * 0,05%, cho php sa
+ Trn mu in h tr in ra ghi ch v tiu mc hch ton cui t khai
nh sau:
Nu NSD chn ngnh ngh: Ngnh hang sn xut, kinh doanh thng
thng: Hch ton ch tiu [G] vo tiu mc 1052
Nu NSD chn ngnh ngh: T hot ng thm d, pht trin m v
khai thc du, kh thin nhin: Hch ton ch tiu [G] vo tiu mc
1057
Nu NSD chn ngnh ngh: T hot ng XSKT ca cc cng ty
XSKT: Hch ton ch tiu [G] vo tiu mc 1056
83/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 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.
+ 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, ti a 20 ch s
+ Ch tiu [23], [14] : Nhp dng s, c th m, mc nh l 0, ti a 20
ch s
- Cc cng thc tnh ton: ng dung h tr tnh ton theo cng thc
+ Ch tiu [03] = [04] + [05] + [06] + [07]
+ Ch tiu [09] = [10] + [11] + [12]
+ Ch tiu [15] = [01] [03] + [08] [09] [13], c th m
+ Ch tiu [18] = [16] [17], c th m
84/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [19] = [15] + [18], c th m

- Cc ch tiu kim tra logic bt buc ng
+ Kim tra ch tiu [02] <= [01]. Nu sai a ra cnh bo Doanh thu
bn hng ha xut khu phi nh hn hoc bng Doanh thu bn hng ha
v cung cp dch v
+ Ch tiu [19] a ln ch tiu A1 trn t k khai 03/TNDN, c th m.
Ph lc 03-1B/TNDN

+ Cc ch tiu [01], [02], [04], [05], [10], [11], [13], [14]: NNT t nhp,
kiu s, khng m, mc nh l 0, ti a 20 ch s
+ Ch tiu [07], [08], [09], [15] : cho php NSD nhp, c th nhp s m,
ti a 20 ch s
- Cc cng thc tnh ton
+ Ch tiu [03] = [01] - [02], c th m
+ Ch tiu [06] = [04] - [05], c th m
85/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [12] = [10] - [11], c th m

+ Ch tiu [16] = [03]+[06]+[07]+[08]+[09]+[12]+[13]-[14]-[15]), c th
m
+ Ch tiu [16] c tng hp i chiu vi ch tiu A1 ca t khai
Ph lc 03-1C/TNDN

+ Ch tiu [02], [03], [04], [05],[06], [07], [08], [09], [10], [12], [13], [14],
[15],[16], [17], [18], [19], [20], [21], [23], [25], [26]: NNT t nhp kiu
s, khng m, mc nh l 0, ti a 20 ch s
86/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [22]: NNT t nhp kiu s, cho php nhp m, mc nh l 0, ti

a 20 ch s
- Cc cng thc tnh ton
+ Ch tiu [01] = [02]+[03]+[04]+[05]+[06]+[07]+[08]+[09]+[10]
+ Ch tiu [11]= [12]+[13]+......+[22]+[23]
+ Ch tiu [24]= [01]-[11], c th m
+ Ch tiu [27]=[25]-[26], c th m
+ Ch tiu [28]=[24]+[27], c th m
+ 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 2) 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.
+ Ch tiu Nm pht sinh l (ct 2): ng dng h tr t ng sinh ra 5
dng tng ng vi 5 nm trc nm ca k quyt ton.
+ Ch tiu S l pht sinh (ct 3): cho php NNT t nhp, dng s, khng
m, mc nh l 0
+ Ch tiu S l chuyn trong cc k tnh thu trc (ct 4): cho php
NNT t nhp, dng s, khng m, mc nh l 0
+ Ch tiu S l c chuyn trong k tnh thu ny (ct 5): cho php
NNT t nhp dng s, khng m, mc nh l 0
87/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc cng thc tnh ton: ng dng h tr tnh ton theo cng thc:
+ S l cn c chuyn sang cc k tnh thu sau:ct (6) = ct(3) - ct(4)
- ct(5)
+ Dng tng cng c tnh bng tng cc dng trong ct tng ng ca
ct (3), (4), (5) v ct (6).
+ S l pht sinh (ct 3) >= (S l chuyn trong cc k tnh thu trc
(ct 4) + S l chuyn trong k tnh thu ny (ct 5)), nu khng tha
mn ng dng a ra cnh bo vng v vn cho in
+ Tng ct (5) c a ln ch tiu [C3] ca t khai 03/TNDN.
+ Kim tra nu (Tng ct (5) + Tng ct (6)) >= ([C1] [C2]) v C3 < C1
C2 th ng dng a ra cnh bo ti ch tiu Tng ct (6) Khng
c chuyn l sang cc k tnh thu sau khi cn pht sinh thu nhp tnh
thu trong k ny [C4]
Ph lc 032B/TNDN
Gi tr nm pht sinh l (ct 2) 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.
+ Ch tiu Nm pht sinh l (ct 2): ng dng h tr t ng sinh ra 5
dng tng ng vi 5 nm trc nm ca k quyt ton.
+ Ch tiu S l pht sinh (ct 3): cho php NNT t nhp, dng s, khng
m, mc nh l 0
88/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu S l chuyn trong cc k tnh thu trc (ct 4): cho php
NNT t nhp, dng s, khng m, mc nh l 0
+ Ch tiu S l c chuyn trong k tnh thu ny (ct 5): 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:
+ S l cn c chuyn sang cc k tnh thu sau: ct (6) = ct(3) - ct(4)
- ct(5)
+ Dng tng cng c tnh bng tng cc dng trong ct tng ng ca
ct (3), (4), (5) v ct (6).
+ S l pht sinh (ct 3) >= (S l chuyn trong cc k tnh thu trc
(ct 4) + S l chuyn trong k tnh thu ny (ct 5)), nu khng tha
mn ng dng a ra cnh bo vng v vn cho in
+ Tng ct (5) c a ln ch tiu [C3] ca t khai 03/TNDN.
+ Kim tra nu (Tng ct (5) + Tng ct (6)) >= ([C1] [C2]) v C3 < C1
C2 th ng dng a ra cnh bo ti ch tiu Tng ct (6) Khng
c chuyn l sang cc k tnh thu sau khi cn pht sinh thu nhp tnh
thu trong k ny [C4]
89/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 033A/TNDN:

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
Mc B: Xc nh s thu u i:
+ Ch tiu [1], [3], [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:
90/294
Ti liu hng dn s dng
HTKKv3.3.4
Mc B:
+ Ch tiu [2] = 2.1 * ch tiu [1]
+ 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]
dng s khng m, ti a 20 ch s
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 [C11] ca t khai 03/TNDN
+ Ch tiu [9] c tng hp ln ch tiu [C12] ca t khai 03/TNDN
+ Cho php nhp nhiu ph lc. Bm F5 thm ph lc mi v F6 xo
ph lc
- 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.
91/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 03-3B/TNDN

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
+ Ch tiu [01], [02], [03], [05]: NNT t nhp, dng s, khng m, mc
nh l 0, ti a 20 ch s
92/294
Ti liu hng dn s dng
HTKKv3.3.4
+ 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 [06] = 2.1 * ch tiu [04]
+ Ch tiu [07] = ch tiu [05] [06], c th m
+ Ch tiu [09] = ch tiu [04] * [08]
- Rng buc:
+ Ch tiu [07] c tng hp a ln ch tiu [C11] trn t khai 03/TNDN
+ Ch tiu [11] c tng hp ln ch tiu [C12] 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
93/294
Ti liu hng dn s dng
HTKKv3.3.4

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.
+ Ch tiu [01], [02], [03], [04]: NNT t nhp, dng s, khng m mc
nh l 0
- Rng buc:
+ 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] <= ch tiu [03]
Tng hp ln ch tiu [C12] trn t khai 03/TNDN
Ph lc 03-4/TNDN
- Cc ch tiu cn phi nhp:

+ Ct (2): NNT t nhp,dng text, di ti a 300 k t
+ Ct (3), ct (5): NNT t nhp theo dng xx,xxxx
+ Ct (4), ct (6), ct (11): NNT t nhp, dng s, khng m, mc nh l
0, ti a 20 ch s
+ Ch tiu ct (9): NNT t nhp theo dng xx,xxx%
- Cc ch tiu tnh ton: ng dng h tr tnh ton theo cng thc:
+ Ct (7) = ct(3) + ct (5), lm trn 2 ch s sau du phy
+ Ct (8) = ct(4) + ct (6)
+ Ct (10) = ct(8) * ct (9)
94/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Dng tng cng c tnh bng tng cc dng trong ct tng ng

- Rng buc:
+ Ch tiu ct (6): UD h tr tng hp dng tng ct (6) ln ch tiu [B5]
trn t khai 03/TNDN
+ Ch tiu ct (11) (S thu np nc ngoi c khu tr):
Nhp (11) <= ch tiu ct (10) v ct (6)
Tng hp ln ch tiu [C15] trn t khai 03/TNDN
Ph lc 03-5/TNDN

+ Cc ch tiu [01], [03], [04], [05], [06], [07]: cho php NSD t nhp
dng s, khng m, mc nh l 0, ti a 15 ch s
+ Ch tiu [08]: Cho php NSD nhp dng s, c th m, mc nh l 0
95/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [10]: cho php NSD t nhp dng s khng m, ti a 15 ch

s, Nu [09] > 0 th kim tra ch tiu [10] < = tng ct (5) trn ph lc
03-2B/TNDN, nu [09] < 0 th [10] = 0
+ Ch tiu [11a]: Nu ch tiu [11] < 0 th cho php nhp [11a] dng s
dng. Nu[11] > 0 th kha khng cho nhp [11a]
+ Ch tiu [12]: cho php NSD t nhp, cho php nhp s m, ti a 15
ch s. Nu [11] >= 0 th kim tra ch tiu [12] < = ch tiu [11] * 10%,
nu [11] <0 th kha khng cho nhp [12]
- Cc ch tiu t tnh: ng dng h tr tnh theo cng thc:
+ Ch tiu [02] = [03] + [04] + [05] + [06] + [07] + [08]
+ Ch tiu [09] = ch tiu [01] ch tiu [02], c th m
Ph lc 03-6/TNDN

I. Xc nh s trch lp Qu pht trin khoa hc v cng ngh trong k tnh
thu:
1. Mc trch lp : t nhp dng text
2. S tin trch lp: t nhp dng s, khng m
96/294
Ti liu hng dn s dng
HTKKv3.3.4
II. Theo di vic s dng Qu pht trin khoa hc v cng ngh cc k tnh thu
trc v k ny:
+ Ct [1]: UD t tng gim dng
+ Ct [2]: NNT t nhp dng YYYY
+ Ct [3]: NNT t nhp theo dng xx,xx%
+ Cc ct [4], [5], [6]: NNT t nhp dng s, khng m, mc nh l 0, ti
a 20 ch s
- Cc ch tiu t tnh: ng dng h tr tnh theo cng thc:
+ Ct [7] = [6] + [4] - [5], nu kt qu m th [7] = 0
- Rng buc
+ Ct [4]: Tng hp dng tng ct [4] ln ch tiu [C5] trn t khai
03/TNDN
Ph lc 03-7/TNDN
- Cc ch tiu cn nhp:
Phn A:
+ Ct (1) STT: NNT t tng gim dng
+ Ct (2), (3): NNT t nhp dng text
+ Ct (4): NNT t nhp ti a 14 k t, khng kim tra cu trc MST
+ Ct (5): Bt buc NNT nh du x vo 1 trong cc hnh thc lin kt
A,B...
Phn B:
+ n v tin: cho php NNT t nhp dng text
97/294
Ti liu hng dn s dng
HTKKv3.3.4
Ct (1) STT: UD h tr t tng dng 1.1.1, 1.1.2,.....

Ct (2): NNT t nhp cc phn tng ng vi ct STT
Ct (3), (4), (7), (8): NNT t nhp dng s khng m, mc nh l 0
Ct (5) = ct (4) - ct (3), nu kt qu m th UD a ra cnh bo
Gi tr doanh thu, thu nhp ghi nhn theo gi th trng khng c
nh hn Gi tr xc nh li theo s sch k ton
+ Ct (9) = ct (7) - ct (8), nu kt qu m th UD a ra cnh bo
Gi tr chi ph ghi nhn theo s sch k ton khng c nh hn Gi
tr xc nh li theo gi th trng
+ Ct (6), (10): NNT chn trong hp chn 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
+ Ct (11) = ct (5) + ct (9)
+ H tr tnh Tng dng cha bng tng cc dng con ti ct (3),(4),(5),(7),
(8), (9), (11):
Phn II = Phn 1 + Phn 2
Phn 1 = 1.1 + 1.2
Phn 1.1 = 1.1.1 + 1.1.2 + .
Phn 2 = 2.1 + 2.2 + 2.3 + 2.4 + 2.5
Phn 2.1 = 2.1.1 + 2.1.2 + .

Ch : Nu NSD khng nhp cc dng chi tit th UD h tr cho php nhp cc
dng cha di dng s khng m. Nu NSD nhp cc dng chi tit th UD h
tr tnh tng cc dng cha.
+
+
+
+
98/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 03-8/TNDN
- Cc ch tiu cn nhp
+ Ch tiu [05] Tng s thu phi np trn t khai quyt ton: ly t ch
tiu [D1] ca t khai 03/TNDN sang
+ Ch tiu [06] S TT: ng dng h tr t ng tng
+ Ch tiu [07] Tn doanh nghip/c s sn xut: Nhp kiu text, ti a
300 k t
+ Ch tiu [08]: M s thu: t nhp, ti a 14 k t, kim tra cu trc
MST
+ Ch tiu [09]: C quan thu trc tip qun l: UD h tr tch 2 ct
NSD chn trong danh mc c quan thu cp Cc v c quan thu cp
Chi cc. Nu l Cc thu qun l th ct Chi cc trng.
+ Ch tiu [10] T l phn b: cho php nhp dng xx,xx%, kim tra tng
cc dng phi bng 100%, nu khng tha mn ng dng a ra cnh
bo Tng t l phn b phi bng 100%.
+ Ch tiu [11], [12], [13], [14]: NNT t nhp dng s khng m, mc nh
l 0
- Cc ch tiu tnh ton
+ Ch tiu [15] = [11] + [12] + [13] + [14], khng cho php sa
+ Ch tiu [16] = ch tiu [5] * cc dng ch tiu [10] tng ng. Kim tra
dng tng ct (16) phi bng ch tiu [5], nu khc th cnh bo .
+ Ct [17] = [16] - [15], khng cho php sa.
99/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 02-1/T-TNDN
- Cc ch tiu cn nhp
+ STT: cho php NSD nhp kiu text , ti a 10 k t
+ Ch tiu: T nhp kiu text, di ti a 200 k t
+ M s thu: Nhp ti a 14 k t, kim tra cu trc MST
+ CQT a phng ni pht sinh hot ng sn xut thy in: UD h tr
chn ct C quan thu qun l cp Cc trong danh mc.
+ T l phn b (%): cho php NSD t nhp dng xx,xx.
+ S thu thu nhp doanh nghip phi np: Nhp kiu s khng m, mc
ct S thu thu nhp doanh nghip phi np, nu khc th cnh bo .
+ Dng Tng cng ct S thu thu nhp doanh nghip phi np: Cho
php NSD t nhp dng s, khng m.
- 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 [C10], [C11], [C12], [C15], [C16] v
[D].
3.4.5 T khai thu nhp doanh nghip cho trng hp tnh thu theo t l %
trn doanh thu - 04/TNDN theo Thng t 151/2014/TT-BTC
Cch gi:
thu thu nhp doanh nghip (04/TNDN) khi mn hnh Chn k tnh thu
s hin th nh sau:
100/294
Ti liu hng dn s dng
HTKKv3.3.4

hin th ra t khai thu thu nhp doanh nghip mu 04/TNDN.
- Chi tit cc ch tiu cn nhp:

+ Ch tiu ct (2), (5) , (8): Nhp dng s khng m
+ Ch tiu ct (3), (6), (9): Nhp dng xx,xx
- Cc ch tiu tnh ton
+ Ch tiu ct (4) = (2) * (3)
+ Ch tiu ct (7) = (5) * (6)
+ Ch tiu ct (10) = (8) * (9)
+ Ch tiu ct (11) = (4) + (7) + (10)
+ Tng cng: H tr tnh tng cc ct (4), (7), (10), (11)
101/294
Ti liu hng dn s dng
HTKKv3.3.4

b sung

102/294
Ti liu hng dn s dng
HTKKv3.3.4
- ng dng s ly d liu ca T khai gn nht trong cng k tnh thu 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.
- Khai b sung ch tiu ct (4), (7), (10). a ch tiu ct (11) ln phn Tng hp
iu chnh s thu phi np
3.4.6 T khai thu nhp doanh nghip - 06/TNDN theo Thng t 151/2014/TTBTC
Cch gi:
thu thu nhp doanh nghip (06/TNDN) khi mn hnh Chn k tnh thu
s hin th nh sau:

hin th ra t khai thu thu nhp doanh nghip mu 06/TNDN.
103/294
Ti liu hng dn s dng
HTKKv3.3.4
- Chi tit cc ch tiu cn nhp:

+ Ch tiu [12] :Tn t chc/c nhn nhn chuyn nhng: Nhp dng text
ti a 250 k t
+ Ch tiu [13]: M s thu (i vi doanh nghip) hoc chng minh th
nhn dn (i vi c nhn): Nhp dng text ti a 50 k t
+ Ch tiu [14]: a ch: Nhp dng text ti a 250 k t
+ Ch tiu [15]: Hp ng chuyn nhng bt ng sn:
S:.ngythng..nm c cng chng hoc chng thc ti UBND
phng (x) xc nhn ngy..thngnm(nu c)
+ Ch tiu [25], [27], [28], [29], [30], [31], [34] cho php NSD t nhp s
khng m, mc nh l 0
+ Ch tiu [32]: Nhp dng s, c th m, mc nh l 0
+ Ch tiu [36] cho php NSD t nhp dng xx,xx
- Cc ch tiu tnh ton
+ Ch tiu [26] = [27] + [28] + [29] + [30] + [31] + [32]
104/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [33]= [25] - [26] , kim tra nu [33] < =0 th t ch tiu [34] =
0, khng cho sa
+ Ch tiu [35]= [33] - [34] , kim tra nu [35] < =0 th khng cho nhp ch
tiu [36] v ch tiu [37] = 0
+ Ch tiu [37] = [35] * [36]
+ Trn mu in h tr phn ghi ch tiu mc hch ton cui t khai:
+ Hch ton ch tiu [37] vo tiu mc 1055
b sung

105/294
Ti liu hng dn s dng
HTKKv3.3.4
- ng dng s ly d liu ca T khai gn nht trong cng k tnh thu 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.
- Khai b sung ch tiu [37]. a ch tiu [37] ln phn Tng hp iu chnh s
thu phi np
3.4.7 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.
106/294
Ti liu hng dn s dng
HTKKv3.3.4
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 theo thng t
156/2013/TT-BTC
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.
A. Trng hp khai t khai ln u:

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.
107/294
Ti liu hng dn s dng
HTKKv3.3.4
Cc ch tiu cn nhp:
+ 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]

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.
3.5.2 T khai thu thu nhp c nhn mu 01/KK-XS theo Qu theo thng t
156/2013/TT-BTC
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.
108/294
Ti liu hng dn s dng
HTKKv3.3.4
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

+ 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 :
109/294
Ti liu hng dn s dng
HTKKv3.3.4

3.5.3 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Qu theo thng
t 156/2013/TT-BTC
Cch gi:
TNCN Mu 02/KK-TNCN theo Qu khi mn hnh k khai s hin th.

Bn chn voT khai ln u chn qu ri 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
110/294
Ti liu hng dn s dng
HTKKv3.3.4
Cc ch tiu cn nhp:
Cc ch tiu chi tit nhn gi tr mc nh l s 0.
+ Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33],
[35] dng s, khng m, mc nh l 0.
+ Nhp ch tiu [22] dng s khng m, mc nh l 0, kim tra [22] <=
[21]
Cc ch tiu tnh ton:
+ Ch tiu [23] = ch tiu [24] + ch tiu [25]
+ Ch tiu [26] = ch tiu [27] + ch tiu [28] +ch tiu [29]
+ Ch tiu [30] = ch tiu [31] +ch tiu [32] + ch tiu [33]
+ Ch tiu [34]= ch tiu [35] + ch tiu [36] + ch tiu [37]
-
111/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [36]= 10 % * ch tiu [32], cho php sa nu ln hn ch tiu

[32] th ng dng a ra cnh bo Ch tiu [36] khng c ln hn
ch tiu [32].
+ 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
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.

112/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33],
+ Nhp ch tiu [22] dng s khng m, mc nh l 0, kim tra [22] <=
[21]
Cc ch tiu tnh ton:
+ Ch tiu [23] = ch tiu [24] + ch tiu [25]
+ Ch tiu [26] = ch tiu [27] + ch tiu [28] +ch tiu [29]
+ Ch tiu [30] = ch tiu [31] +ch tiu [32] + ch tiu [33]
+ Ch tiu [34]= ch tiu [35] + ch tiu [36] + ch tiu [37]
+ Ch tiu [36]= 10 % * ch tiu [32], cho php sa
+ Ch tiu [37]= 20% * ch tiu [33], cho php sa
3.5.4 T khai thu thu nhp c nhn mu 02/KK-TNCN theo Thng theo
thng t 156/2013/TT-BTC
Cch gi:
TNCN Mu 02/KK-TNCN theo thng khi :
Nu trong cng ng dng tn ti t khai qu c cha thng m bn
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
113/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
HTKKv3.3.4
Cc ch tiu cn nhp:
Nhp cc ch tiu [21], [22], [24], [25], [27], [28], [29], [31], [32], [33],
Nhp ch tiu [22] dng s khng m, mc nh l 0, kim tra [22] <=
[21]
Cc ch tiu tnh ton:
Ch tiu [23] = ch tiu [24] + ch tiu [25]
Ch tiu [26] = ch tiu [27] + ch tiu [28] +ch tiu [29]
Ch tiu [30] = ch tiu [31] +ch tiu [32] + ch tiu [33]
Ch tiu [34]= ch tiu [35] + ch tiu [36] + ch tiu [37]
Ch tiu [36]= 10 % * ch tiu [32], cho php sa
Ch tiu [37]= 20% * ch tiu [33], cho php sa
114/294
Ti liu hng dn s dng
HTKKv3.3.4
3.5.5 T khai thu thu nhp c nhn mu 03/KK-TNCN theo Thng theo
Cch gi:
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
115/294
Ti liu hng dn s dng
+
+
+
+
+
HTKKv3.3.4
Thng tin t chc khai thay

Ch tiu [13], [15], [16], [17], [18], [19]: Nhp dng text
Ch tiu [14]: Nhp dng text, kim tra cu trc MST
Cc ch tiu cn k khai
Nhp cc ch tiu [29], [32], [33], [35], [37], [39] dng s ,khng m,
mc nh l 0
Nhp ch tiu [38], kim tra <= 5%* [37]
Cc ch tiu t tnh: ng dng h tr tnh ton theo cng thc:
Ch tiu [30]= 5% * ch tiu [29], cho php sa nu vt qu [29] th
ng dng a ra cnh bo Ch tiu [30] khng c vt qu ch
tiu [29]
116/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [32]= 0,05% * ch tiu [31], cho php sa nu vt qu [31] th

tiu [31]
+ 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]
+ Ch tiu [34] = 5%* ch tiu [33]
+ Ch tiu [36] = 10% * ch tiu [35]
+ Ch tiu [40] = 0,1% * [39], cho php sa
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
117/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Nhp cc ch tiu tiu [29], [32], [33], [35], [37], [38], [39] dng s
,khng m, mc nh l 0
+ 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 theo thng
t 156/2013/TT-BTC
Cch gi:
TNCN Mu 03/KK-TNCN theo Qu khi :
Nu trong cng ng dng tn ti t khai thng nm trong qu m bn
118/294
Ti liu hng dn s dng
HTKKv3.3.4
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 tin t chc khai thay

+ Ch tiu [13], [15], [16], [17], [18], [19]: Nhp dng text
119/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [14]: Nhp dng text, kim tra cu trc MST

Cc ch tiu cn k khai
+ Nhp cc ch tiu [29], [32], [33], [35], [37], [39] dng s ,khng m,
mc nh l 0
+ Nhp ch tiu [38], kim tra <= 5%* [37]
+ Ch tiu [30]= 5% * ch tiu [29], cho php sa nu vt qu [29] th
tiu [29]
+ Ch tiu [32]= 0,05% * ch tiu [31], cho php sa nu vt qu [31] th
tiu [31]
+ 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]
+ Ch tiu [34] = 5%* ch tiu [33]
+ Ch tiu [36] = 10% * ch tiu [35]
+ 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)

theo thng t 156/2013/TT-BTC
Cch gi:
TNCN Mu 07/KK-TNCN khi mn hnh chn k k khai s hin th ra nh
sau.
A. Trng hp khai t khai ln u:

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
120/294
Ti liu hng dn s dng
+
+
+
+
+
HTKKv3.3.4

Ch tiu [21] cho php NSD c th nh du x hoc trng.
Cc ch tiu nhp: [22], [23], [27], [28], [29], [35], dng s, khng m,
mc nh l 0
Ch tiu [23] kim tra <= ch tiu [22]
Ch tiu [29] kim tra <= 3 000 000
Ch tiu [25]:
i vi k k khai trc thng 7/2013: mc nh l 4 000 000, cho
php sa, kim tra bng 4 000 000 hoc bng 0.
i vi k k khai t Qu 3/2013 tr i: mc nh l 27 000 000,
cho php sa, kim tra bng bi s ca 9 000 000 v khng c
ln hn 27 000 000
Ch tiu [26] cho php NSD nhp
121/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
HTKKv3.3.4
i vi k k khai trc thng 7/2013: kim tra l bi ca 1,6

triu.
i vi k k khai t Qu 3/2013 tr i: kim tra l bi ca 3,6
triu.
Ch tiu [32] cho php NSD nhp,kim tra <= ch tiu [22], nu khng
tha mn ng dng a ra cnh bo Tng thu nhp chu thu lm
cn c tnh gim thu phi nh hn hoc bng Tng thu nhp chu thu
pht sinh trong k (ch tiu [22]).
Ch tiu [36] mc nh l 20%, khng cho sa
Ch tiu [24]= [25] + [26] + [27] + [28] + [29]
Ch tiu [30] = [22] [23] -[24], nu [22] [23] - [24] < 0 th [30] = 0
Ch tiu [31]:
i vi t khai c k k khai t thng 8/2011 n thng 12/2011
th nu ch tiu [30] <= 5.000.000 th [31] = 0, ngc li tnh theo
biu thu ly tin, khng cho php sa.
i vi t khai ngoi k k khai t thng 8/2011 n thng
12/2011 th tnh theo biu thu ly tin, 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
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
Ch tiu [33]= [31] * [32] / [22] * 50 %
Ch tiu [34] = [31] - [33]
Ch tiu [37] = [35] * [36], cho php sa, kim tra <= ch tiu [ 35] * ch
tiu [36]
Kim tra cc rng buc:
Nu c s liu k khai trong mc I (ch tiu [21] - [34]) th khng c
c s liu ti mc II. V ngc li c thng tin II th khng c phn
I. Nu khng tha mn UD a ra thng bo " ngh xem li. Nu l c
nhn c tr th khng k khai phn II. Nu l c nhn khng c tr th
khng k khai phn I."
122/294
Ti liu hng dn s dng
HTKKv3.3.4

Bn chn T khai b sung theo thng hoc qu ,v ln b sung ri
nhn vo nt lnh ng hin th ra t khai thu TNCN mu 04/TNCN
C nhn t khai 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.
3.5.8 T khai tm np thu TNCN mu 08/KK-TNCN theo thng t
156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai tm
np thu TNCN (08/KK-TNCN).

u vo nh:
+ K tnh thu: ng dng s mc nh k tnh thu bng qu hin ti -1,
bn c th nhp k tnh thu m mun k khai nhng khng c chn
k tnh thu ln hn qu hin ti
hay T khai b sung.
+ 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/KKBH, mn hnh giao din t khai nh sau:
-
123/294
Ti liu hng dn s dng
HTKKv3.3.4
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
124/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
HTKKv3.3.4
i vi k k khai t qu 3/2013 tr i th kim tra [26] bng bi

s ca 3.600.000
Ch tiu [32]: cho php NSD t nhp kiu s, kim tra <= ch tiu [23]
Cc ch tiu tnh ton
Ch tiu [23] = [21] - [22], kim tra nu < 0 th ch tiu [23] = 0, cho
php sa
Ch tiu [24] = [25] + [26] + [27] + [28] + [29]
Ch tiu [30] = [23] - [24] , kim tra nu < 0 th ch tiu [30] = 0
Ch tiu [31] = ([30]/3) * biu thu * 3, cho sa, kim tra ch tiu [31]
phi nh hn ch tiu [30]
Ch tiu [33] = [31] * [32] / [23] * 50%
Ch tiu [34] = [31] - [33]
3.5.9 T khai tm np thu TNCN mu 08A/KK-TNCN theo thng t

156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai tm
np thu TNCN (08A/KK-TNCN).

u vo nh:
+ K tnh thu: ng dng s mc nh k tnh thu bng qu hin ti -1,
bn c th nhp k tnh thu m mun k khai nhng khng c chn
k tnh thu ln hn k hin ti
hay T khai b sung.
+ Sau nhn vo nt lnh ng hin th ra t khai thu
08A/TNCN
-
125/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
+
+
+
+
+
+
HTKKv3.3.4
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
Cc ch tiu tnh ton:
Ch tiu [23] = [21] - [22], kim tra nu <0 th ch tiu [23] = 0
Ch tiu [29] = ch tiu [23] * [28]
Ch tiu [30] = ch tiu [24] * [28]
Ch tiu [32] = ch tiu [29] - [31]
Ch tiu [33] = ([32]/3) * biu thu * 3, cho php sa, kim tra [33] <=
[32]
Ch tiu [34] = ch tiu [33] * [30] / [29] * 50%
Ch tiu [35] = ch tiu [33] - [34], kim tra nu kt qu m th [35]= 0
Ch tiu [36] = tng cc dng ca ct ch tiu [28], nu khc 100% th
ng dng a ra cnh bo Tng t l chia TNCT phi bng 100%)
126/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [37] = tng cc dng ca ct ch tiu [29], kim tra = ch tiu

[23], cho php lch khng qu 5 ng, nu khc th ng dng a ra
cnh bo Tng thu nhp chu thu ca c nhn trong nhm phi
bng ch tiu [23]
+ Ch tiu [38] = tng cc dng ca ct ch tiu [30], kim tra = ch tiu
[24], nu khc ng dng a ra cnh bo Tng thu nhp lm cn c
tnh gim thu ca c nhn trong nhm phi bng ch tiu [24]
+ Ch tiu [39] = tng cc dng ca ct ch tiu [31]
3.5.10 T khai thu vi hot ng cho thu ti sn 01/KK-TTS theo thng t
156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai cho
thu ti sn (01/KK-TTS).

u vo nh:
+ K tnh thu: ng dng s mc nh k tnh thu bng Qu hin ti -1
hoc k tnh thu theo T thng - n thng. Bn c th nhp k tnh
thu m mun k khai nhng khng c chn k tnh thu ln hn
thng hin ti.
hay T khai b sung.
+ Sau nhn vo nt lnh ng hin th ra t khai thu 01/KKTTS
-
127/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
HTKKv3.3.4
Cc ch tiu cn nhp:
Ch tiu [21], [22]: Nhp text di ti a 100 k t
Ch tiu [23a], [23b]: Nhp kiu s, khng m mc nh l 0
Ch tiu [24] : Nhp kiu xx,xx%
Ch tiu [26]: Nhp kiu xx,xx%
Ch tiu [28], [29], [30]: Nhp kiu s, khng m, mc nh l 0
Ch tiu [31]: UD h tr t ng tng
Ch tiu [32]: Nhp text ti a 250 k t
Ch tiu [33]: Nhp text ti a 14 k t, kim tra cu trc MST
Ch tiu [34]: Nhp xx,xx%
Ch tiu [38]: Nhp kiu s, khng m mc nh l 0
Cc ch tiu tnh ton:
Ch tiu [23] = [23a] + [23b]
Ch tiu [25] = [23] * [24].
Ch tiu [27] = [23] * [26]
Ch tiu [35] = [25] * [34]
Ch tiu [36] = [27] * [34]
Ch tiu [37] = [28] * [34]
Ch tiu [39] = [36] [38], nu m th [39] = 0
Ch tiu [40]: ng dng h tr tnh theo biu thu ly tin ca ch tiu
[39], cho php sa
128/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
+
HTKKv3.3.4
i vi t khai qu th [40] = ( [39] / 3) * biu thu * 3

i vi t khai t thng n thng th [40] = ([39] / s thng) *
biu thu * s thng
Ch tiu [41] = [40] * [37] / [36] * 50%
Ch tiu [42] = [40] [41], nu m th [42] = 0
Ch tiu [43] = tng cc dng ca ct ch tiu [34], nu khc 100% th
ng dng a ra cnh bo Tng t l chia TNCT phi bng 100%)
Ch tiu [45] = tng cc dng ca ct ch tiu [36], kim tra = ch tiu
[27], nu khc th ng dng a ra cnh bo Tng thu nhp chu
thu ca c nhn trong nhm phi bng ch tiu [27]
Ch tiu [46] = tng cc dng ca ct ch tiu [37], kim tra = ch tiu
[28], nu khc ng dng a ra cnh bo Tng thu nhp lm cn c
tnh gim thu ca c nhn trong nhm phi bng ch tiu [28]
Ch tiu [47] = Tng cc dng ca ct ch tiu [38]
3.5.11 T khai thu thu nhp c nhn mu 01/KK-BHDC theo thng t

156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Thu thu nhp c nhn chn T khai
TNCN (01/KK-BHDC).

u vo nh:
+ K tnh thu: ng dng s mc nh k tnh thu bng thng/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 hin ti
hay T khai b sung.
129/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Sau nhn vo nt lnh ng hin th ra t khai thu 01/KKBHDC

Chi tit cc ch tiu nh sau:

+ Ch tiu [21], [24], [26], [28]: Mc nh l 0, cho php nhp s khng
m.
+ Ch tiu [22]: Mc nh l 0, cho php nhp s khng m, kim tra ch
tiu [22] <= ch tiu [21], nu khng tha mn ng dng a ra cnh
bo Ch tiu [22] phi nh hn hoc bng ch tiu [21]
tiu [23] <= ch tiu [22], nu khng tha mn ng dng a ra cnh bo
Ch tiu [23] phi nh hn hoc bng ch tiu [22]
130/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [25] = [24] * 10%, khng cho php sa

+ Ch tiu [27] = [26] * 10%, khng cho php sa
+ Ch tiu [31] = [23] + [25] + [27] + [30]
3.5.12 T khai Quyt ton thu TNCN mu 02/KK-XS theo Thng t
156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T
khai 02/KK-XS 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
TNCN dnh cho c s giao i l x s tr thu nhp cho i l x s (02/KKXS) vi hp chn Chnh thc c nh du.
131/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu c tng hp t bng k thu nhp chu thu : [21], [22],

[23], [24], [25]
Cch gi
T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn T
khai 02/KK-XS 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
132/294
Ti liu hng dn s dng
HTKKv3.3.4
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.
Bng k 02-1/BK-TNCN: 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 ch tiu : [09]
+ Nhp ch tiu [10] < [09]
+ Nhp ch tiu [11] < [10]
+ Nhp ch tiu [12] < [09]
+ thc hin vic ti bng k th NNT vo phn Mu excel bng k
ly mu excel v nhp d liu theo ng nh dng ca mu sau chn
chc nng Ti bng k v ti tng t nh cc ph lc trn t 01/GTGT
3.5.13 T khai Quyt ton thu TNCN mu 02/KK-BHC theo Thng t
156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Quyn ton Thu Thu Nhp C Nhn chn T
khai 02/KK-BHC khi mn hnh k khai s hin th ra nh sau.
133/294
Ti liu hng dn s dng
HTKKv3.3.4
- 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
TNCN dnh cho c s giao i l bo him tr thu nhp cho i l bo him a
cp (02/KK-BHC) vi hp chn Chnh thc trn t khai c nh du x
nh hnh di
+ Cc ch tiu c tng hp t bng k thu nhp chu thu : [21], [22],

[23], [24], [25], [32], [33], [34], [35], [36]
134/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [26], [27], [28], [29], [30], [31]: Mc nh l 0, cho php nhp
s khng m, ti a 20 ch s
+ Ch tiu [37] = [25] + [28] + [31] + [36]
Cch gi :
T menu chc nng K khai/Quyt ton Thu Thu Nhp C Nhn chn
T khai 02/KK-BHC khi mn hnh k khai s hin th ra nh sau.
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-BHC) 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
Bng k 02-1/BK-BH: Bng k thu nhp chu thu v thu thu nhp c nhn
khu tr i vi thu nhp ca i l bo him

CMTND
+ Nhp cc ch tiu : [10]
+ Nhp cc ch tiu [11] kiu s, khng m v [11] phi nh hn ch tiu
[10]
135/294
Ti liu hng dn s dng
HTKKv3.3.4

[11]
[10]
Bng k 02-2/BK-C: Bng k thu nhp chu thu v thu thu nhp c nhn
khu tr i vi thu nhp ca c nhn tham gia mng li bn hng a cp

CMTND
+ Nhp cc ch tiu : [10]
[10]
[11]
[10]
136/294
Ti liu hng dn s dng
HTKKv3.3.4

156/2013/TT-BTC
Cch gi:
khai 05/KK-TNCN khi mn hnh k khai s hin th ra nh sau.

TNCN i vi c nhn c tr c thu nhp t tin lng, tin cng (05/KKTNCN) vi hp chn Chnh thc c nh du X
- i vi trng hp quyt ton khng trn nm th NSD nh du x vo
check Quyt ton khng trn nm v bt buc nhp L do quyt ton khng
trn nm
137/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu tnh ton:

+ Ch tiu [21] c tng hp bng tng s dng trn PL 05-1/BK-TNCN
cng vi tng s dng trn PL PL 05-2/BK-TNCN, cho php sa
+ Ch tiu [23] = [24] + [25], khng sa
m c ct (19) > 0 cng s dng trn PL 05-2/BK-TNCN m c ct (14)
> 0 v c ct (10) trng, cho php sa
+ Ch tiu [25] c tng hp bng cch m s dng trn PL 05-2/BKTNCN m c ct (14) > 0 v c ct (10) nh du x, ko cho sa
c ct (13)>0 cng vi tng s dng trn PL 05-2/BK-TNCN c ct (13)
> 0, cho php sa
+ Ch tiu [27] = [28] + [29] + [30]
+ Ch tiu [28] c ly ln t tng ct (11) (ch tiu [24]) ca PL 051/BK-TNCN), cho php sa nu (n thng t thng +1) < 12 thng,
nu (n thng t thng +1) = 12 thng th khng cho php sa
+ Ch tiu [29] c tng hp bng tng ct (11) trn PL 05-2/BK-TNCN
v c ct (10) trng, cho php sa nu (n thng t thng +1) < 12
thng, nu (n thng t thng +1) = 12 thng th khng cho php sa
138/294
Ti liu hng dn s dng
HTKKv3.3.4

v c ct (10) c nh du x, cho php sa nu (n thng t thng
+1) < 12 thng, nu (n thng t thng +1) = 12 thng th khng cho
php sa
+ Ch tiu [31] = [32] + [33] + [34]
v c ct (19) ln hn 0, cho php sa nu (n thng t thng +1) <
12 thng, nu (n thng t thng +1) = 12 thng th khng cho php
sa
+ Ch tiu [33] bng tng ct (11) ca PL 05-2/BK-TNCN c ct (10)
trng v ct (14) ln hn 0, cho php sa nu (n thng t thng +1)
< 12 thng, nu (n thng t thng +1) = 12 thng th khng cho
php sa
+ Ch tiu [34] bng tng ct (11) ca PL 05-2/BK-TNCN c ct (10)
c nh du x v ct (14) ln hn 0, cho php sa nu (n thng t
thng +1) < 12 thng, nu (n thng t thng +1) = 12 thng th
khng cho php sa
+ Ch tiu [35] = [36] + [37] + [38]
+ Ch tiu [36] c ly ln t tng ct (19) (ch tiu [32]) ca PL 051/BK-TNCN), cho php sa nu (n thng t thng +1) < 12 thng,
nu (n thng t thng +1) = 12 thng th khng cho php sa
+ Ch tiu [37] bng tng cc dng ca ct (14) c ct (10) trng ca
PL 05-2/BK-TNCN, cho php sa nu (n thng t thng +1) < 12
thng, nu (n thng t thng +1) = 12 thng th khng cho php sa
+ Ch tiu [38] bng tng cc dng ca ct (14) c ct (10) c nh du
x ca PL 05-2/BK-TNCN, , cho php sa nu (n thng t thng +1)
< 12 thng, nu (n thng t thng +1) = 12 thng th khng cho
php sa
+ Ch tiu [39] = [40] + [41] + [42], khng sa
+ Ch tiu [40] c ly ln t tng ct (20) (ch tiu [33]) ca PL 051/BK-TNCN), cho php sa
+ Ch tiu [41] bng tng cc dng ca ct (15) c ct (10) trng ca
PL 05-2/BK-TNCN
+ Ch tiu [42] bng tng cc dng ca ct (15) c ct (10) c nh du
x ca PL 05-2/BK-TNCN, cho php sa
c ct (10) c nh du x.
+ Ch tiu [44] c tng hp bng tng ct (19) m c ct (10) c nh
du x trn PL 05-1/BK-TNCN, cho php sa nu (n thng t thng
+1) < 12 thng, nu (n thng t thng +1) = 12 thng th khng cho
php sa
139/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [45] c ly ln t ch tiu [34] (tng ct ch tiu (21) trn PL

05-2/BK-TNCN)
+ Ch tiu [46] = [45] [44] nu [45] [44] >=0
+ Ch tiu [47] = [44] [45] nu [45] [44] < 0
Cch gi :

Quyt ton thu TNCN i vi c nhn c tr c thu nhp t tin lng, tin cng
(05/KK-TNCN) vi hp chn B sung c nh du X
Bng k 05-1/TNCN: Bng k chu thu v thu thu nhp c nhn i vi thu
nhp t tin cng, tin lng ca c nhn c k hp ng lao ng)
- Cc ch tiu cn nhp
+ Ch tiu [06] t ng tng gim
140/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu cn nhp: [07], [08], [09], [11], [12], [13], [14], [15], [16],
[17], [19].
+ Ch tiu [10] cho php NSD nh du x nu c y quyn quyt ton
thay, trng nu khng c
- Cc ch tiu t tnh:
+ Ch tiu [18] = [11] [13] [14] [15] - [16] - [17], nu <0 th [18] = 0
+ Ch tiu [20] = ([18] x thu sut biu thu ly tin) x {[12]/([11] [13])}
x 50%
i vi k tnh thu nm 2009 th [20] = ([18]/6 * biu thu * 6 *
{[12]/([11] [13])} x 50%).
i vi k tnh thu khc nm 2011, 2012 th [20] = ([18]/12 * biu
thu * 12 * {[12]/([11] [13])} x 50%).
i vi k tnh thu nm 2011 th:
o Nu [18]/12 <= 5 000 000 th [20] = ([18]/12* biu thu * 7 *
{[12]/([11] [13])} x 50%).
o Nu [18]/12 > 5 000 000 th [20] = ([18]/12 * biu thu * 12 *
{[12]/([11] [13])} x 50%).
o Nu [18]/12 <= 5 000 000 th [20] = [([18]/12* biu thu * 12 *
{[12]/([11] [13])} x 50%)/12 ]* 6
o Nu [18]/12 > 5 000 000 th [21] = ([18]/12 * biu thu * 12 *
{[12]/([11] [13])} x 50%).
+ Ch tiu [21]: UD ch tnh ra ch tiu [21] = ([18] x thu sut biu thu
ly tin) [20] khi NSD la chn C nhn y quyn quyt ton thay,
cho php sa
i vi k tnh thu nm 2009 th [21] = S thu theo biu lu tin
tin - S thu c min gim do lm vic trong khu kinh t (Tc l:
[21] = ([18]/6 * biu thu * 6) [20]. Trong :
o S thu theo biu lu tin = Biu thu ly tin ca ch tiu [18]
o S thu c min gim do lm vic trong khu kinh t = [20]
i vi k tnh thu khc nm 2011, 2012 th [21] = S thu theo biu
lu tin - S thu c min gim do lm vic trong khu kinh t (Tc
l:[21] = ([18]/12 * biu thu * 12) [20]. Trong :
o S thu theo biu lu tin = Biu thu ly tin ca ch tiu [18]
o S thu c min gim do lm vic trong khu kinh t = [20]
o Nu [18]/12 <= 5 000 000 th [21] = ([18]/12 * biu thu * 7)
[20]
o Nu [18]/12 > 5 000 000 th [21] = ([18]/12 * biu thu * 12)
[20]
141/294
Ti liu hng dn s dng
HTKKv3.3.4

o Nu [18]/12 <= 5 000 000 th [21] = ([18]/12 * biu thu * 6)
[20]
o Nu [18]/12 > 5 000 000 th [21] = ([18]/12 * biu thu * 12)
[20]
+ Ch tiu [22] = [19] [21] nu [21] [19] <0
+ Ch tiu [23] = [21] [19] nu [21] [19] >0
+ Cc ch tiu tng cng c tnh bng tng cc dng trong ct tng
ng.
- Rng buc:
+ Ch tiu [08]:
Khng c nhp trng MST c nhn c nhp trong k tnh thu
c cng MST c quan chi tr ca cng bng k
gia hai PL 05-1/BK-TNCN v 05-2/BK-TNCN
+ Ch tiu [09]: UD cnh bo vng nu NNT nhp trng s CMT/H chiu
gia 2 PL 05-1/Bk-TNCN v 05-2/BK-TNCN
+ Ch tiu [14]: Nhp chn n trm nghn
+ Ch tiu [17]: Kim tra <= (n thng-t thng+1)*1 000 000
+ Ch tiu [19]: Nh hn ch tiu [11]
Bng k 05-2/TNCN: Bng k thu nhp chu thu v thu thu nhp c nhn
khu tr i vi thu nhp t tin cng, tin lng ca c nhn c tr khng
k hp ng lao ng hoc c hp ng lao ng di 3 thng v c nhn khng
c tr)
142/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp
+ Ch tiu [06] t tng khi thm dng
+ Ch tiu [07], [08], [09] cho php NSD t nhp kiu text
+ Ch tiu [10]: Cho php NSD la chn nh du x nu l c nhn khng
c tr
+ Ch tiu [11], [12], [13], [14] cho php NSD nhp kiu s, khng m,
mc nh l 0
+ Ch tiu [14]: Nu c chn (10) th (14) = ([11] [13]) * 20%, nu
khng chn (10) th (14) = ([11] [13] ) * 10%, cho sa
+ Ch tiu [12] kim tra < = ch tiu [11]
+ Ch tiu [13] kim tra < = ch tiu [11]
+ Ch tiu [14] kim tra < ch tiu [11]
+ Ch tiu [15]: Nhp kiu s, khng m, mc nh l 0, ti a 20 ch s
- Rng buc:
+ Ch tiu [08]:
c cng MST c quan chi tr ca cng bng k
gia hai PL 05-1/BK-TNCN v 05-2/BK-TNCN
+ Ch tiu [09]: UD cnh bo vng nu NNT nhp trng s CMT/H chiu
gia 2 PL 05-1/Bk-TNCN v 05-2/BK-TNCN
Bng k 05-3/TNCN: Bng k thng tin ngi ph thuc gim tr gia cnh
- Cc ch tiu cn nhp
143/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [07] H v tn ngi np thu: cho php NSD t nhp kiu

text
+ Ch tiu [08] MST ca ngi np thu: Bt buc nhp ti a 10 k t,
kim tra ng cu trc m s thu v phi thuc bng k 05-1/BKTNCN hoc 05-2/BK-TNCN
+ Ch tiu [09] H v tn ngi ph thuc: cho php NSD t nhp kiu
text
+ Ch tiu [10] Ngy sinh ngi ph thuc: NSD nhp kiu dd/mm/yyyy.
Kim tra ngy sinh khng c ln hn ngy hin ti v phi trc t
thng gim tr
+ Ch tiu [11] - M s thu ca ngi ph thuc: Nhp ti a 10 k t,
kim tra ng cu trc m s thu v khng c trng vi MST ca c
quan chi tr
+ Ch tiu [12] Quc tch ngi ph thuc: Chn trong hp chn gm
Vit Nam v Khc, mc nh l trng
+ Ch tiu [13] CMND/h chiu ca ngi ph thuc: Nhp ti a 50 k
t, kim tra khng c nhp du cch trong chui k t nhp.
+ Ch tiu [14] Quan h vi ngi np thu: Cho php NSD chn trong
danh mc (Con, V/chng, Cha/m, Khc)
+ Ch tiu [15] - S: Nhp ti a 50 k t
+ Ch tiu [16] - Quyn s: Nhp ti a 50 k t
+ Ch tiu [17] - Quc gia: Chn trong hp chn gm Vit Nam v Khc,
mc nh l trng
+ Ch tiu [18] - Tnh/Thnh ph:
Nu ch tiu [17] l Vit Nam th UD bt buc chn trong danh mc
Tnh/Thnh ph, h tr tm theo thng tin nhp, khng cho php
chn Khc
Nu ch tiu [17] khc Vit Nam th UD mc nh l Khc (c m
ha cho Khc) v khng cho php sa
+ Ch tiu [19] - Qun/Huyn:
Qun/Huyn, h tr tm theo thng tin Tnh/Thnh ph nhp,
khng cho php chn Khc
+ Ch tiu [20] - Phng/X:
Phng/X, h tr tm theo thng tin Qun/Huyn nhp
144/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [21] T thng: thi gian tnh gim tr (thng/nm): Bt buc

nhp kiu mm/yyyy. Kim tra [21]<= [22]
+ Ch tiu [22] n thng: thi gian tnh gim tr (thng/nm):
Bt buc nhp, kiu mm/yyyy
Kim tra ch tiu [22] >= ch tiu [21]
Kim tra ch tiu [22] < (n thng) ca k quyt ton
Cc iu kin kim tra:
+ Nu [17] l Vit Nam th [18], [19], [20] khng c php chn gi tr
Khc, nu [17] l Khc th [18], [19], [20] mc nh l Khc v khng
cho sa
156/2013/TT-BTC
Cch gi:

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 Chnh thc c nh du x
145/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp
+ Ch tiu [21], [25], [27], [29], [30], [32]: NNT t nhp kiu s, khng
m, mc nh l 0, ti a 20 ch s
- Cc ch tiu tnh ton
+ Ch tiu [22] = [21] * 5%, cho php sa, kim tra [22] < [21]
+ Ch tiu [23] c ly t ch tiu [12] (tng ct 10) ca bng k 06/BKTNCN
+ Ch tiu [24] c ly t ch tiu [13] ( tng ct 11) ca bng k 06/BKTNCN
+ Ch tiu [26]= [25] * 5%, cho php sa, kim tra [26] < [25]
+ Ch tiu [28] = [27] * 10%, cho php sa, kim tra [28] < [27]
- Cc iu kin rng buc
+ Ch tiu [31] = 20% * [30], cho php sa, kim tra [31] < [30]
+ Ch tiu [33] = [32] * 0,1%, cho php sa
Cch gi :
146/294
Ti liu hng dn s dng
HTKKv3.3.4

Quyt ton thu TNCN 06/KK-TNCN vi hp chn B sung c nh du x
Bng k 06-1/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.
- Cc ch tiu cn nhp :
+ Ch tiu bt buc nhp: H v tn, bt buc nhp mt trong hai ch tiu
M s thu hoc S CMND/h chiu
+ Ch tiu [10] nhp kiu s, khng m, mc nh l 0
+ Ch tiu [11] = [10] * 0,1%, cho php sa. Kim tra gi tr sa phi nh
hn ch tiu [10].
147/294
Ti liu hng dn s dng
HTKKv3.3.4
3.5.16 T khai Quyt ton thu TNCN mu 08B/KK-TNCN theo Thng t

156/2013/TT-BTC
Cch gi:
khai 08B/KK-TNCN khi mn hnh k khai s hin th ra nh sau.
- Chn T khai ln u, sau nhn vo nt lnh ng hin th ra t

khai Quyt ton thu TNCN 08B/KK-TNCN (Dnh cho nhm c nhn kinh
doanh thc hin np thu theo phng php k khai ) vi hp chn T khai
ln u c nh du x
148/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp
+ Ch tiu [21], [22], [23], [25], [26], [28], [29], [39], [43]: NNT t nhp
kiu s, khng m, mc nh l 0, ti a 20 ch s
+ Ch tiu [32]: NNT t nhp dng s khng m, mc nh l 0, kim tra
[32] < = [31]
+ Ch tiu [33]: ng dng h tr t tng
+ Ch tiu [34]: NNT t nhp, kiu text
+ Ch tiu [35]: NNT t nhp gm 10 k t, kim tra theo ng cu trc
MST v MST ti ch tiu [05] phi thuc danh sch MST ti ch tiu [35]
+ Ch tiu [36]: NNT t nhp kiu s theo dng xx,xx
- Cc ch tiu tnh ton
+ Ch tiu [24] = [21] - [22] - [23], c th m, cho php sa
+ Ch tiu [27] = [25] - [26], c th m, khng cho php sa
+ Ch tiu [30] = [28] - [29], c th m, khng cho php sa
+ Ch tiu [31] = [24] + [27] + [30]
+ Ch tiu [37] = [31] * [36], cho php sa
+ Ch tiu [38] = [32] * [36], cho php sa
+ Ch tiu [40] = [37] - [39], kim tra nu [40] < 0 th [40] = 0
+ Ch tiu [41]: ng dng h tr tnh theo biu thu ly tin, cho php sa
i vi k tnh thu nm 2009 th [41] = [40]/6 * biu thu * 6
o Nu [40]/12 <=5 000 000 th [41] = [40]/12 * biu thu * 7
o Nu [40]/12 > 5 000 000 th [41] = [40]/12 * biu thu * 12
i vi k tnh thu khc nm 2011 th [41] c tnh bng biu
thu ly tin ca (ch tiu [40]/12) * 12
+ Ch tiu [42] = [41]* [38] / [37] * 50% cho php sa
+ Ch tiu [43] : t nhp kiu s, khng m, mc nh l 0, ti a 15 ch s
+ Ch tiu [44] = tng cc dng ca ct [36], kim tra nu khc 100% th
ng dng a ra cnh bo Tng t l chia TNCT phi bng 100%
+ Ch tiu [45] = tng cc dng ca ct [37]
Vic k khai t khai b sung thc hin tng t nh k khai b sung ca cc t
khai thu TNCN khc
149/294
Ti liu hng dn s dng
HTKKv3.3.4

156/2013/TT-BTC
Cch gi:

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
150/294
Ti liu hng dn s dng
HTKKv3.3.4
- Chi tit cc ch tiu cn nhp

+ Ch tiu [30], [31], [32], [41], [45], [46]: NNT t nhp kiu s, khng
m, mc nh l 0, ti a 20 ch s
+ Ch tiu [32] <= (n thng - T thng) * 1 000 000. Nu khc, UD
cnh bo " Khon ng qu hu tr t nguyn khng c ln hn
1.000.000/ 1 thng"
- Cc ch tiu tnh ton
+ Ch tiu [22] = [23] + [26], khng cho php sa
+ Ch tiu [23] = ch tiu [07] trn PL 09-1/PL-TNCN + ch tiu [16] trn
09-2/PL-TNCN + ch tiu [08] trn PL 09-4/BK-TNCN
+ Ch tiu [24]= ch tiu [08] trn 09-1/PL-TNCN + ch tiu [17] trn 092/PL-TNCN + ch tiu [09] trn PL 09-4/BK-TNCN
+ Ch tiu [25] = ch tiu [09] trn 09-1/PL-TNCN
+ Ch tiu [26] = ch tiu [10] trn 09-1/PL-TNCN + ch tiu [19] trn 092/PL-TNCN + ch tiu [14] trn PL 09-4/BK-TNCN
+ Ch tiu [27]= [28] + [29] + [30] + [31] + [32], khng cho php sa
151/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [28]: H tr tnh, cho sa gi tr bng s UD t tnh hoc bng

0:
Nu n thng < T7/2013 th [28] = (n thng - T thng
+1)*4.000.000
Nu t thng < T7/2013 v n thng>= T7/2013 th = (T6/2013-T
thng+1)*4.000.000 + (n thng -T7/2013+1)*9.000.000
Nu T7/2013<= t thng th = (n thng -T thng +1)*9.000.000
+ Ch tiu [29]: H tr tnh, khng cho sa:
Nu n thng <T7/2013 th [29] = (n thng - T thng +1)
*1.600.000
Nu t thng <T7/2013 v n thng>= T7/2013 th [29] = (T6/2013T thng+1)*1.600.000 + (n thng -T7/2013+1)*3.600.000
Nu T7/2013<= t thng th [29] = (n thng -T thng
+1)*3.600.000
+ Ch tiu [33]:
Nu [22] - [25] - [27] > 0 th [33]= [22] [25] - [27], khng cho php
sa
Nu [22] - [25] - [27]< 0 th [33] = 0, khng cho php sa
+ Ch tiu [34]: H tr tnh, cho php sa
i vi k tnh thu khc nm 2011 th [34] c tnh bng biu thu
ly tin ca ch tiu [31] * s thng
i vi k tnh thu nm 2009 th [34] = [33]/6 * biu thu * 6
o Nu [33]/STKK <=5 000 000 th [34] = [33]/STKK * biu thu *
(STKK STMG)
o Nu [33]/STKK > 5 000 000 th [34] = [33]/STKK * biu thu *
STKK. Trong :
STKK l S thng k khai = n thng t thng + 1
STMG: l s min gim (nm trong khong t thng 8/2011
n 12/2011)
STMG = 0 (nu n thng < 08/2011 hoc T thng >
12/2011)
STMG = n thng - T thng + 1 (nu n thng
<=12/2011 v T thng >= 08/2011)
STMG = n thng 08/2011 + 1 (nu T thng <
08/2011 v 08/2011 <= n thng <= 12/2011)
STMG = 12/2011 - T thng + 1 ( nu 08/2011 <= T
thng <= 12/2011 v n thng > 12/2011)
STMG = 5 ( nu T thng < 08/2011 v n thng >
152/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
+
+
HTKKv3.3.4
12/2011)
o Nu [33]/STKK <=5 000 000 th [34] = [33]/STKK * biu thu *
(STKK STMG)
o Nu [33]/STKK > 5 000 000 th [34] = [33]/STKK * biu thu *
STKK. Trong :
STKK l S thng k khai = n thng t thng + 1
STMG: l s min gim (nm trong khong t thng 8/2011
n 12/2011)
STMG = 0 (nu n thng < 07/2012 hoc T thng >
12/2012)
STMG = n thng - T thng + 1 (nu n thng
<=12/2012 v T thng >= 07/2012)
STMG = n thng 07/2012 + 1 (nu T thng <
07/2012 v 07/2012 <= n thng <= 12/2012)
STMG = 12/2012 - T thng + 1 ( nu 07/2012 <= T
thng <= 12/2012 v n thng > 12/2012)
STMG = 6 ( nu T thng < 07/2012 v n thng >
12/2012)
Kim tra [33] <= 0 th [34] = 0
Ch tiu [35] = [36] + [37] + [38], khng cho php sa
Ch tiu [36] = ch tiu [11] trn 09-1/PL-TNCN + ch tiu [10] trn PL
09-4/BK-TNCN
Ch tiu [37]= ch tiu [14] trn 09-1/PL-TNCN + ch tiu [18] trn 092/PL-TNCN
Ch tiu [38] = gi tr nh gia (ch tiu [15] trn 09-1/PL-TNCN + ch
tiu [20] trn 09-2/PL-TNCN + ch tiu [15] trn PL 09-4/BK-TNCN) v
([34] * {[26]/ ([22]-[25]}*100%, khng sa. Kim tra [38] <= [34] nu
khng tha mn ng dng a ra cnh bo Ch tiu [38] phi nh
hn hoc bng ch tiu [34]
Ch tiu [39] = [40] + [41], khng cho php sa
Ch tiu [40] = [34] * [24] / ([22] - [25]) * 50%, nu kt qu m th [40]
=0
Ch tiu [42] = [34] [35] [39] nu [34] [35] [39] >=0, khng cho
php sa
Ch tiu [43] = tr tuyt i ca ([34] [35] [39]) nu [34] [35] [39]
<0, khng cho php sa
Ch tiu [44] = [45] + [46], kim tra [44] <= [43]
Ch tiu [47] = [43] [44], khng cho php sa
153/294
Ti liu hng dn s dng
HTKKv3.3.4

Cch gi :

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:
154/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 09-1/TNCN: Ph lc thu nhp t tin lng, tin cng
- Cc ch tiu cn nhp:
+ Nhp cc ch tiu [07], [08], [09], [10], [12], [13] dng s, khng m,
mc nh l 0.
+ Kim tra [08] + [09] <= [07], nu khc th cnh bo
+ Nhp ch tiu [14] < [07], nu khc th cnh bo vng
+ Nhp ch tiu [15] < [10], nu khc th cnh bo vng
- Cc ch tiu tnh ton
+ Ch tiu [06] =[07] + [10], khng cho php sa
+ Ch tiu [11] = [12] + [13], kim tra [11] < [07]
155/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 09-2/TNCN: Ph lc thu nhp t kinh doanh
- Cc ch tiu cn nhp:
+ Cc ch tiu [06], [07], [08], [10], [11], [13], [14], [18], [19], [20] nhp
kiu s, khng m, mc nh l 0.
+ Ch tiu [17]: Nhp kiu s, kim tra [17] <= [16], nu [16] < 0 th [17]
=0
- Cc ch tiu tnh ton
+ Ch tiu [09] = [06] [07] [08], khng cho sa ( kt qu c th m)
+ Ch tiu [12] = [10] [11], khng cho sa ( kt qu c th m)
+ Ch tiu [15] = [13] [14], c th sa, c th nhp gi tr m
+ Ch tiu [16] = [09] + [12] + [15], khng cho sa ( kt qu c th m)
156/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 09-3/TNCN: Ph lc gim tr gia cnh cho ngi ph thuc
+ Ch tiu [04]: Nhp kiu text

+ Ch tiu [05]: Nhp kiu s, ti a 10 ch s. Kim tra ng cu trc
MST quy nh
+ Ch tiu [06]: Nhp kiu text. Kim tra khng cho nhp du cch
+ Ch tiu [10]: H v tn: Bt buc nhp kiu text
+ Ch tiu [11]: Bt buc nhp theo nh dng DD/MM/YYYY, khng
c ln hn ngy hin ti v phi trc T thng gim tr
+ Ch tiu [12]: Nhp ng cu trc MST, kim tra ko dc trng nhau
+ Ch tiu [13]: Cho php chn hp chn gm Vit Nam hoc Khc,
mc nh l Vit Nam
+ Ch tiu [14]: Bt buc nhp CMT. Kim tra CMT khng c trng
nhau. Nu NPT > 15 tui ( Tnh tui NPT theo nguyn tc nm hin ti
nm sinh) th bt buc nhp ch tiu [14] , nu khng UD a ra thng
bo NPT trn 15 tui bt buc phi nhp CMT/ H chiu
+ Ch tiu [15]: Cho php NSD chn trong hp chn gm: Con (m 01),
V/chng (m 02), Cha/m (m 03), Khc (m 04)
+ Ch tiu [16] T thng: thi gian c tnh gim tr trong nm
(thng/nm): Bt buc nhp kim tra phi nm trong k tnh thu
+ Ch tiu [17] n thng: thi gian c tnh gim tr trong
giam(thng/nm):
+ Ch tiu [19]: Bt buc nhp dng text
157/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [20]: Bt buc nhp theo nh dng DD/MM/YYYY. Kim tra

khng c ln hn ngy hin ti v phi trc T thng gim tr
+ Ch tiu [21]: Nhp ti a 50 k t
+ Ch tiu [22]: Nhp ti a 50 k t
+ Ch tiu [23]: Mc nh l Vit Nam. Cho php sa chn trong hp
chn gm Vit Nam v Khc
+ Ch tiu [24]: Tnh/thnh ph
Nu ch tiu [23] l Vit Nam th UD h tr NSD chn Tnh/thnh
ph trc thuc ca Vit Nam, bt buc nhp, khng cho php chn gi
tr Khc
Nu ch tiu [23] khc Vit Nam th UD mc nh l Khc, khng
cho sa
+ Ch tiu [25]: Qun/Huyn
Nu ch tiu [23] l Vit Nam th UD h tr NSD chn Qun/Huyn
thuc Tnh/Thnh ph nhp, bt buc nhp, khng cho chn gi tr
Khc
cho sa
+ Ch tiu [26]: Phng/X
Nu ch tiu [23] l Vit Nam th UD h tr NSD chn Phng/x
thuc Qun/Huyn nhp, bt buc nhp, khng cho chn gi tr
Khc
cho sa
+ Ch tiu [27]: Mc nh l Vit Nam. Cho php sa chn trong hp
chn gm Vit Nam v Khc
+ Ch tiu [28]: Cho php NSD chn trong hp chn gm: Con (m 01),
V/chng (m 02), Cha/m (m 03), Khc (m 04)
+ Ch tiu [29] T thng: thi gian c tnh gim tr trong nm
(thng/nm): Bt buc nhp kim tra phi nm trong k tnh thu
+ Ch tiu [30] n thng: thi gian c tnh gim tr trong
giam(thng/nm):
3.5.18 Bng tng hp ng k ngi ph thuc
Cch gi:
- T menu chc nng chn K khai/ Quyt ton thu thu nhp c nhn chn
Bng tng hp ng k NPT v chn nm k khai khi s hin th ra mn
hnh nh sau:
158/294
Ti liu hng dn s dng
HTKKv3.3.4
- Phn I: ng k cp m cho ngi ph thuc: Nhp cc thng tin tng t nh

ph lc 05-3/BK-TNCN
Ch tiu [06] t tng khi thm dng
Ch tiu [07] H v tn ngi np thu: cho php NSD t nhp kiu text
Bt buc nhp
Nhp ti a 100 k t
Ch tiu [08] MST ca ngi np thu:
Bt buc nhp ti a 10 k t
Kim tra ng cu trc m s thu
Kim tra MST ca NNT khng c trng vi MST ca doanh
nghip, nu ko tha mn ng dng a ra cnh bo MST c
nhn ca ngi np thu trng vi MST c quan chi tr
Ch tiu [09] H v tn ngi ph thuc: cho php NSD t nhp kiu
text
Bt buc nhp
Nhp ti a 100 k t
Ch tiu [10] Ngy sinh ngi ph thuc: NSD nhp kiu dd/mm/yyyy.
Kim tra ngy sinh khng c sau k tnh thu v phi nh hn hoc
bng T thng ( ch tiu [16])
Ch tiu [11] - M s thu ca ngi ph thuc: Kha khng cho nhp
Ch tiu [12] Quc tch ngi ph thuc: Chn trong combobox gm
Vit Nam v Khc, mc nh l trng ( lu vo m vch Vit Nam l 01,
Khc l 02). Nu l ngi nc ngoi th khng bt buc nhp cc thng
tin trn giy khai sinh
Ch tiu [13] CMND/h chiu ca ngi ph thuc
159/294
Ti liu hng dn s dng
HTKKv3.3.4
Nhp ti a 50 k t
Khng c nhp du cch trong chui k t nhp
Ch tiu [14] Quan h vi ngi np thu: Cho php NSD chn trong
combobox gm:
Con (m 01)
V/chng (m 02)
Cha/m (m 03
Khc (m 04)
Ch tiu [15] - S: Nhp ti a 50 k t
Ch tiu [16] - Quyn s: Nhp ti a 50 k t
Ch tiu [17] - Quc gia: Chn trong combobox gm Vit Nam v Khc,
mc nh l trng ( lu vo m vch Vit Nam l 01, Khc l 02).
Ch tiu [18] - Tnh/Thnh ph:
Nu ch tiu [17] l Vit Nam th UD bt buc chn trong danh
mc Tnh/Thnh ph, h tr tm theo thng tin nhp
Nu ch tiu [17] khc Vit Nam th UD mc nh l Khc (c
m ha cho Khc)
Ch tiu [19] - Qun/Huyn:
mc Qun/Huyn, h tr hin th theo Tnh/Thnh ph nhp
m ha cho Khc)
Ch tiu [20] - Phng/X:
mc Phng/X, h tr hin th theo Qun/Huyn nhp, cho
php tm kim theo ABC
m ha cho Khc)
Ch tiu [21] T thng: Bt buc nhp kiu mm/yyyy.
Ch tiu [22] n thng: Nhp kiu mm/yyyy, kim tra n thng >= t
thng
Cc iu kin kim tra:
Nu NPT <= 15 v khng c thng tin v CMND/ h chiu hay khng th
bt buc nhp cc thng tin trn giy khai sinh
Nu NPT > 15 tui ( Tnh tui NPT theo nguyn tc nm hin ti nm
sinh) th bt buc nhp ch tiu CMT/ h chiu
Nu Quc gia l Vit Nam th Tnh, huyn, x khng c php chn gi
tr Khc, nu Quc gia l Khc th Tnh, huyn, x mc nh l Khc v
khng cho sa
160/294
Ti liu hng dn s dng
HTKKv3.3.4
- Phn II: ng k thay i v ngi ph thuc

+ H tn NNT, MST NNT, H tn NPT: nhp kiu text
+ Ngy sinh ngi ph thuc: Kha khng cho nhp
+ M s thu ca ngi ph thuc: Nhp ti a 10 k t, kim tra cu trc
MST
+ Quc tch ngi ph thuc: Kha khng cho nhp
+ CMND/h chiu ca ngi ph thuc: Kha khng cho nhp
+ Quan h vi ngi np thu: Cho php NSD chn trong hp chn gm:
Con (m 01)
V/chng (m 02)
Cha/m (m 03
Khc (m 04)
+ S: Kha khng cho nhp
+ Quyn s: Kha khng cho nhp
+ Quc gia: Kha khng cho nhp
+ Tnh/Thnh ph: Kha khng cho nhp
+ Qun/Huyn: Kha khng cho nhp
+ CPhng/X: Kha khng cho nhp
+ T thng: Bt buc nhp kiu mm/yyyy.
+ n thng: Nhp kiu mm/yyyy, kim tra n thng >= t thng
- Chc nng Ti bng k: Tng t nh ti ph lc 01-1/GTGT
- Chc nng H tr ly d liu BK 05-3/BK-TNCN: Chc nng ny h tr
NNT ly d liu t bng k 05-3/BK-TNCN ln Bng tng hp ng k NPT
3.5.19 Ph lc min gim thu TNCN theo ngh quyt 08/2011/QH13
Cch gi:
T menu chc nng chn K khai/ Quyt ton thu thu nhp c nhn
chn Ph lc 25/MGT TNCN. Khi s hin th file word Ph lc min
gim thu TNCN:
161/294
Ti liu hng dn s dng
HTKKv3.3.4
NSD chn Save As ti file word Ph lc min gim thu TNCN v

my v nhp cc ch tiu trong ph lc. Sau in ra nh km vi cc t QT
thu nhp c nhn np cho C quan thu
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 theo thng t 156/2013/TTBTC
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
162/294
Ti liu hng dn s dng
HTKKv3.3.4

+
+
+
+
+
+
+
+

Cc ct chi tit t ct [4] n ct [10] nhn gi tr mc nh l s 0.
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.
Ct [3] n v tnh t ng hin th theo ct [2] v cho php chn li.
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,xxxx%.
Nhp s dng trn cc ct [4], [5], [7], [9].
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.
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].
163/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Gi tnh thu n v ti nguyn l s thp phn, khng m, hai ch s

sau du phy
Cc iu kin kim tra cng thc
+ Ct [8] = Ct [4] * Ct [5] * Ct [6], hoc Ct [8] = Ct [4] * Ct [7].
+ Cc ct chi tit t ct [4] n ct [10] nhn gi tr mc nh l s 0.
+ Ct [9] <= Ct [8].
+ Ct [10] = Ct [8] - Ct [9].

b sung. Khi trn form nhp d liu s bao gm 2 sheet T khai iu
chnh v KHBS.
K khai iu chnh b sung cho ch tiu ct (8), (9), (10) cch ly d liu
tng t nh t 01/GTGT.
3.6.2 T khai Quyt ton thu ti nguyn mu s 02/TAIN theo Thng t
156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Thu Ti Nguyn chn T khai quyt ton
thu ti nguyn mu s (02/TAIN) 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 quyt ton thu ti
nguyn mu 02/TAIN
- 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:
164/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp:
+ 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 quyt ton cc nm trc nm 2008 th biu thu ti nguyn
s theo danh mc c trc thng 05/2008
i vi quyt ton nm 2008 s c hai biu thu ti nguyn (t
05/2008 tr v trc v sau thng 05/2008). V vy biu thu sau
thng 05/2008 s c thm t (Theo Q 16) pha sau cc loi ti
nguyn
i vi cc quyt ton nm 2009 th s theo danh mc ti nguyn hiu
lc t thng 05/2008
i vi cc quyt ton nm 2010 s c hai biu thu ti nguyn (t
thng 06/2010 tr v trc v t thng 7/2010 tr i). V vy biu
thu t thng 7/2010 tr i s c thm t ( 50_2010/N-CP) pha sau
cc loi ti nguyn.
i vi cc quyt ton nm 2014 th UD h tr hin th hai biu thu
trc
1/2/2014
v
sau
1/2/2014
(theo
ngh
quyt
712/2013/UBTVQH13) theo nhng ti nguyn theo biu thu
trc 1/2/2014 s c thm thu sut km theo
+ Ct [3] n v tnh t ng hin th theo ch tiu c chn trn ct [2]
v cho php chn li n v tnh.
+ Cc ct (4), (5), (7), (9), (11) nhp kiu s, khng m, cho php nhp sau
phn thp phn 3 ch s, nhn gi tr mc nh l s 0.
165/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct [6] 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,xxxx%.
+ Khi nhp ct [5] th t ct [7] = 0, gi nguyn ct [6] v ngc li nu
nhp [7] th t ct [5] = 0 v ct [6] = 0.
+ Ct [9] <= Ct [8].
+ Ct [8] = Ct [4] * Ct [5] * Ct [6], hoc Ct [8] = Ct [4] * Ct [7].
i vi k tnh thu t nm 2013 tr v trc, UD h tr t tnh theo
cng thc v khng cho php sa.
i vi k tnh thu t nm 2014 tr i, UD h tr t tnh theo cng
thc v cho php sa.
+ Ct [10] = Ct [8] - Ct [9].
+ Ct [12] = Ct [10] - ct [11], c th m.
+ Chng trnh h tr tnh t ng hng Tng cng ca cc ct [8], [9],
[10], [11], [12]
- 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. Khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh
v KHBS
- K khai iu chnh b sung cho ch tiu [8], [9], [10] cch ly d liu tng t
nh t 01/GTGT.
166/294
Ti liu hng dn s dng
HTKKv3.3.4
3.7 Hng dn thc hin chc nng k khai thu Tiu th c bit
3.7.1 T khai thu Tiu th c bit mu s 01/TTB theo thng t

156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Thu Tiu Th c Bit chn T khai
thu tiu th c bit (01/TTB).
i vi T khai thu 01/TTB UD cho php NNT chn mt trong hai
loi t khai l T khai theo thng hoc T khai ln pht sinh
A. i vi t khai thng
Trn form Chn k k khai chn T khai thng khi mn hnh k
khai check T khai thng s b m i nh sau:

u vo nh:
+ 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
hay T khai b sung.
+ 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 x s kin thit ca cc cng ty x s kin thit
167/294
Ti liu hng dn s dng
HTKKv3.3.4

k khai. Sau nhn vo nt lnh ng hin th ra t khai thu
tiu th c bit mu 01/TTB.
Vic k khai t khai ln u v t khai b sung tng t nh t
01/GTGT, mn hnh giao din t khai nh sau:
+
+
+
Cc ch tiu cn nhp:
Ch tiu (2) Tn hng ha, dch v cho php NNT chn trong danh
mc hng ha
Ch tiu [04], [05], [06], [08] cho php NNT t nhp kiu s khng m,
mc nh l 0
Nu nh du ch tiu khng pht sinh gi tr tnh thu TTB trong k
Tt c cc Ct t [3] n ct [7] ca phn I v II s b kho
khng cho nhp, ng thi t li gi tr cho cc trng ny bng
gi tr mc nh.
Nu cc ct ny k khai th hin thng bo Cc s liu c
trong cc ch tiu pht sinh trong k s b xo bng 0. C ng
khng?, cho chn C hoc Khng. Nu chn C th thc
hin kho ch tiu trn cc ct t [3] n ct [7] v t li gi tr
mc nh l 0, nu chn Khng quay li mn hnh k khai.
Nu khng nh du ch tiu khng pht sinh gi tr tnh thu TTB
trong k
Nu ch tiu (khng pht sinh gi tr tnh thu TTB trong k )
khng c chn m c k khai phn I, II th cc ct [5], [6] bt
168/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
+
HTKKv3.3.4
buc phi nhp, nu khng nhp s c bo li tng ng i vi

ct [5], [6] Gi tnh thu TTB bt buc nhp., Doanh s bn
(cha c thu GTGT) bt buc nhp., ring phn III khng bt
buc nhp ct [5].
Ct [2] Tn hng ha dch v khng nhp trc tip trn bn phm
m c chn trong danh mc cc mt hng c sn c
ng k t trc trong chc nng ng k danh mc.
Cc mt hng trong danh mc lun hin th trong khong thi
gian hiu lc. V mc nh nu theo ngy mc nh ca h thng
th s l b danh mc mi nht, c p dng trong k hiu lc
hin ti.
Khng c php nhp trng hai mt hng ging nhau, nu nhp
trng s hin thng bo li Tn hng ho dch v c
chn.
Trong trng hp nhp t khai ca nm trc th hin ton b
danh mc ca nm trc NNT chn.
Ct [3] n v tnh hin ra theo ct [2] v khng cho sa. Ch cho php
sa VT i vi phn II (Dch v chu thu TTB) v hai loi mt hng
l Bi l, vng m v Hng m.
Ct [7] Thu sut hin ra ng thi theo ct [2] v khng cho sa, nh
dng theo xx,xx%.
Ct [4] : Sn lng tiu th c nhp c 2 s sau phn thp phn.
Cc ct [5], [8] ch nhp cc gi tr khng m.
Cc ch tiu tnh ton:
Ct [6]: ng dng h tr t tnh theo cng thc Ct [6] = Ct [5]/(1 +
Ct [7]), cho php sa nhng khng c ln hn Doanh s bn ( cha
c thu GTGT). Gi tr trn ct [6] < Gi tr trn ct [5].
Ct [9] tnh ton theo cng thc ([9] = [6] * [7] [8] ), kim tra nu ch
tiu [09] < 0 th cnh bo trn ct ch tiu [08] Thu TTB c
khu tr (ct 8) khng c ln hn tng s thu TTB iu chnh
([6] * [7] [9]).
Dng tng cng: Ly dng tng cng ca cc ct (5), (6), (8), (9)
Dng Tng ct [5] = (Ch tiu I + Ch tiu II + Ch tiu III)
Dng Tng ct [6] = (Ch tiu I + Ch tiu II)
Dng Tng ct [8] = (Ch tiu I + Ch tiu II), kim tra gi tr ny bng
tng ct (7) phn II trn ph lc 01_2/TTB
Dng Tng ct [9] = (Ch tiu I + Ch tiu II).
169/294
Ti liu hng dn s dng
HTKKv3.3.4
Bng k 01-1/TTB: Bng k ha n hng ha,dch v bn ra chu thu tiu th

c bit
+
+
+
+
+
Cc ch tiu cn nhp
Nhp chi tit cc ct [2], [3], [5], [6] dng text
Nhp ct [4] (Ngy thng nm pht hnh) dng DD/MM/YYYY, kim
tra ng theo nh dng dd/mm/yyyy, V ngy thng nm phi nh hn
hoc bng k tnh thu
Nhp cc ct [7], [8] dng s v cho php nhp sau phn thp phn l 2
s, mc nh ban u l s 0
Cc ch tiu tnh ton
Ct [9] = [7] x [8] t ng tnh ko sa
T tnh ra dng tng cng = tng cc dng trn (theo tng loi hng
ha).Sau c a ln t khai vo ch tiu s [5] ca t khai.
Bng k 01-2/TTB: Bng k ha n hng ha,dch v mua vo chu thu tiu

th c bit
170/294
Ti liu hng dn s dng
HTKKv3.3.4
I.Bng tnh thu TTB ca nguyn liu mua vo :

Cc ch tiu cn nhp
+ Nhp chi tit cc ct [2], [3], [5] dng text
+ Nhp ct [4] dng DD/MM/YYYY, kim tra ng theo nh dng
dd/mm/yyyy, V ngy thng nm phi nh hn hoc bng k tnh thu
v khng nh hn qu ba thng
+ Nhp chi tit ct [6] dng s v cho php nhp sau phn thp phn l 2
s, mc nh ban u l s 0, khng m
+ Nhp chi tit cc ct [7], [9] dng s, mc nh ban u l s 0, khng
m
Cc ch tiu tnh ton: ng dng h tr t tnh theo cng thc
+ Ct [8] = ct [7] / ct [6]
+ Ct (10) = Ct (7) ct (9), cho php sa
+ T tnh dng tng cng i vi cc ct (7), (9), (10) .
II.Bng tnh thu TTB ca nguyn liu c khu tr
+
+
+
+
Cc ch tiu cn nhp
Nhp chi tit cc ct [2], [4] dng text
Nhp chi tit cc ct [3], [5], [6] dng s v cho php nhp sau phn thp
phn l 2 s, mc nh ban u l s 0,khng m
Cc ch tiu tnh ton
Ct [7] = [3] x [5] x [6]
T tnh dng tng cng i vi ct (7), kim tra gi tr ny khng c
ln hn tng ct (10) phn I, nu khng tha mn ng dng a ra cnh
bo Tng gi tr ct 7 khng c ln hn tng gi tr ct (10) phn
I
B. i vi t khai tng ln pht sinh

Trn form Chn k k khai chn T khai thng khi mn hnh k
khai check T khai ln pht sinh s b m i v UD cho php NNT k khai
t khai theo tng ngy v khng c t khai b sung nh sau:
171/294
Ti liu hng dn s dng
HTKKv3.3.4
bt u k khai t khai bn cng la chn cc thng tin v k k khai,

ngnh ngh kinh doanh, cc ph lc sau nhn nt ng vo mn
hnh k khai chnh v k khai cc ch tiu nh t khai thng.
C. i vi t khai b sung
chnh v KHBS
K khai iu chnh b sung cho ct ch tiu ct (9)cch ly d liu tng
t nh t 01/GTGT.
-
3.8 Hng dn thc hin chc nng k khai thu Nh thu

3.8.1 T khai thu Nh thu nc ngoi mu 01/NTNN theo Thng t
103/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Thu nh thu chn T khai thu nh thu
nc ngoi (01/NTNN).
- i vi T khai thu 01/NTNN UD cho php NNT chn mt trong hai loi t
khai l T khai theo thng hoc T khai ln pht sinh
A. i vi t khai thng
- Trn form Chn k tnh thu chn T khai thng khi mn hnh k khai
check T khai thng s b m i.
172/294
Ti liu hng dn s dng
HTKKv3.3.4
- bt u thc hin k khai t khai thu bn cn la chn cc thng tin u

vo nh:
hay T khai b sung.
c bit mu 01/NTNN.
- 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:
- Cc ch tiu cn nhp
+ Ct (1): Cho php NSD chn F5 nhp nhm ngnh, kiu text
+ Ct (2): Cho php NSD t nhp, ti a 14 k t, kim tra ng cu trc
MST, khng bt buc
+ Ct (3): NSD t nhp kiu text, di ti a 50 k t
+ Ct (4), (6), (12): NSD t nhp, kiu s khng m, mc nh l 0
173/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (9): NSD t nhp, kiu s, c th m, mc nh l 0. Nu ct (9) < 0

th ct (111) v (12) = 0.
+ Ct (5): NSD t nhp dng ngy thng, kim tra ngy thanh ton phi
nm trong k tnh thu, nu khng tha mn th ng dng a ra cnh
bo vng.
+ Ct (7), (10): NSD t nhp, dng xx,xx%
+ Dng tng ct (6), (8): NSD t nhp dng s, khng m, ng dng
khng h tr t ng tnh.
+ Dng tng ct (8), (12): NSD t nhp dng s, khng m. Bt buc nhp
- Cc ch tiu ng dng h tr t ng tnh theo cng thc
+ Ct (8) = (6) * (7), cho php sa
+ Ct (12) = (9) * (10) (11), nu (9) * (10) (11) < 0 th (12) = 0, cho
php sa
+ Ct (13) = (8) + (12)
+ Ti dng Tng: Ct (13) = (8) + (12)
- K khai iu chnh b sung cho ct ch tiu ct (8), (12), (13) cch ly d liu
tng t nh t 01/GTGT. Vic k khai b sung ch p dng i vi t khai
theo thng
3.8.2 T khai quyt ton thu nh thu nc ngoi mu 02/NTNN theo Thng
t 156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Thu Nh thu nc ngoi chn T khai quyt
ton thu nh thu nc ngoi mu s (02/NTNN) khi mn hnh k khai s
hin th ra nh sau.

nguyn mu 02/NTNN
174/294
Ti liu hng dn s dng
HTKKv3.3.4

- Cc ch tiu cn nhp:
+ Ct [2]- Ch tiu: ng dng hin th danh sch cc ni dung cng vic
+ Ct (3)- K khai:
Ch tiu [1]: Nhp dng s, khng m, mc nh l 0
Ch tiu [2]: Nhp dng s, khng m, mc nh l 0, ti a 15 ch s
Ch tiu [3]: Cho php NSD t nhp dng s, khng m, mc nh l
0, ti a 15 ch s
Ch tiu [4] = [2] [3], kt qu c th m
Ch tiu [5a], [5b]- Cho php NNT t nhp dng s, khng m, mc
Ch tiu [5] = [5a] + [5b]
Ch tiu [6a], [6b]: Cho php NNT t nhp dng s, khng m, mc
Ch tiu [6] = [6a] + [6b]
Ch tiu [7] = [5] - [6], nu kt qu m th thit lp =0
175/294
Ti liu hng dn s dng
HTKKv3.3.4
Ch tiu [7a] = [5a] - [6a], nu kt qu m th thit lp =0

Ch tiu [7b] = [5b] - [6b], nu kt qu m th thit lp =0
+ Ct (4)- Quyt ton:
Ch tiu [1]: UD h tr t ng ly t tng ct (10b) trn PL 021/NTNN + tng ct (9b) trn PL 02-2/NTNN, cho php sa
Ch tiu [2]: T ng ly tng ct (11b) rn PL 02-1/NTNN, cho php
sa.
Ch tiu [3]: T ng ly t tng ct (10b) trn PL 02_2/NTNN, cho
php sa
Ch tiu [4] = [2] [3], kt qu c th m
Ch tiu [5a], [5b]- Cho php NNT t nhp dng s, khng m, mc
Ch tiu [5] = [5a] + [5b]
Ch tiu [6a], [6b]: Cho php NNT t nhp dng s, khng m, mc
Ch tiu [6] = [6a] + [6b]
Ch tiu [7a] = [5a] - [6a], nu kt qu m th thit lp =0
Ch tiu [7b] = [5b] - [6b], nu kt qu m th thit lp =0
+ Ct [5] = ct (4) ct (3), kt qu c th m
+ Ct [6]: NSD t nhp, dng text, ti a 300 k t
v KHBS
- K khai iu chnh b sung cho ch tiu [7a], [7b], [7] cch ly d liu tng t
nh t 01/GTGT.
176/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 02-1/NTNN: Bng k cc nh thu nc ngoi
- Cc thng tin cn nhp:

+ Ct (1): ng dng t h tr tng.
+ Ct (2), (8): NNT nhp text, ti a 200 k t
+ Ct (3): UD h tr NSD chn trong danh mc
+ Ct (4): cho php NNT t nhp, ti a 14 k t, kim tra theo ng cu
trc MST
+ Ct (5): cho php NNT t nhp text, ti a 30 k t, khng kim tra g.
+ Ct (6), (7): NNT nhp text, ti a 100 k t
+ Ct (9), (10a), (11a): Cho php NNT t nhp text, ti a 50 k t
+ Ct (10b), (11b):cho php NNT t nhp, dng s, khng m, mc nh l
0, ti a 15 ch s
+ Ct (12): Cho php NNT t nhp s , ti a 10 ch s
+ Dng Tng cng (10b) = Tng cc dng ca ct (10b)
+ Dng Tng ct (11b) = Tng cc dng ca ct (11b)
- Cc ch tiu t ng a ln hoc kim tra vi t khai 02/NTNN:
+ Dng tng ct (10b) ca bng k a ln ct (4) ch tiu [1] ca t khai
177/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 02-2/NTNN: Bng k cc nh thu ph tham gia hp ng nh thu
- Cc thng tin cn nhp

+ Ct (1): ng dng h tr tng
+ Ct (2), (4), (7): cho php NNT t nhp, dng text, ti a 200 k t
+ Ct (5), (6): NNT t nhp dng text, ti a 100 k t
+ Ct (3): Bt buc NNT t nhp, ti a 14 k t, kim tra theo ng cu
trc MST
+ Ct (8), (9a), (10a): NNT nhp theo dng text, ti a 50 k t
+ Ct (9b), (10b): cho php NNT t nhp, dng s, khng m, mc nh l
0, ti a 15 ch s
+ Dng Tng cng ct (9b) = Tng cc dng ca ct (9b)
3.8.3 T khai thu Nh thu nc ngoi mu 03/NTNN theo thng t
156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Thu nh thu chn T khai thu nh
thu nc ngoi (03/NTNN).
i vi T khai thu 03/NTNN UD cho php NNT chn mt trong hai
loi t khai l T khai theo thng hoc T khai ln pht sinh
178/294
Ti liu hng dn s dng
HTKKv3.3.4
A.i vi t khai thng

Trn form Chn k k khai chn T khai thng. bt u thc hin
k khai t khai thu bn cn la chn cc thng tin u vo nh:
hay T khai b sung.
c bit mu 03/NTNN.
+
+
+
+
Cc ch tiu cn nhp
Ct (1): Cho php NSD nhp text, ti a 250 k t.
Ct (2): Cho php NSD t nhp, ti a 14 k t, kim tra ng cu trc
MST
Ct (3): NSD t nhp kiu text, di ti a 100 k t
Ct (4), (8): NSD t nhp, kiu s khng m, mc nh l 0
179/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (6) : NSD t nhp, kiu s, cho php nhp m, mc nh l 0. Nu

ct (6) < 0 th ct (8) = ct (9) = 0
+ Ct (5): NSD t nhp dng DD/MM/YYYY, kim tra Ngy thanh ton
phi nh hn hoc bng k tnh thu
+ Ct (7): NSD nhp dng xx,xx%
Cc ch tiu ng dng h tr t ng tnh theo cng thc
+ Ct (9) = (6) * (7) -(8), kim tra nu kt qu m th (9) = 0, cho php
sa, nu sa khc th UD cnh bo vng
+ Dng tng ct (6), (8), (9) = tng cc dng ca cc ct (6), (8), (9)
+ i vi t khai b sung th k khai tng t nh t 01/GTGT. K khai
iu chnh b sung i vi ch tiu [09]
B.i vi t khai tng ln pht sinh
Trn form Chn k k khai chn T khai ln pht sinh nh sau:
bt u k khai t khai bn cng la chn thng tin v k k khai sau

nhn nt ng vo mn hnh k khai chnh v k khai cc ch tiu
nh t khai thng.
i vi t khai ln pht sinh th khng c k khai b sung.
C. i vi t khai b sung
chnh v KHBS .
i vi trng hp k khai b sung th k khai tng t nh t
01/GTGT. K khai iu chnh b sung cho ct ch tiu ct (8), (9)
-
3.8.4 T khai quyt ton thu nh thu nc ngoi mu 04/NTNN theo Thng
t 156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Thu Nh thu nc ngoi chn T khai quyt
ton thu nh thu nc ngoi mu s (04/NTNN) khi mn hnh k khai s
hin th ra nh sau.
180/294
Ti liu hng dn s dng
HTKKv3.3.4

nguyn mu 04/NTNN
- Cc ch tiu cn nhp:
+ Ct [2]- Ch tiu: ng dng hin th danh sch cc ni dung cng vic
181/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (3)- K khai:
Ch tiu [1]: Nhp dng s, khng m, mc nh l 0, ti a 20
ch s
Ch tiu [2]: Nhp dng s, khng m, mc nh l 0, ti a 20
ch s
Ch tiu [3]: Cho php NSD t nhp dng s, khng m, mc
Ch tiu [4] = [2] [3], kt qu c th m
Ch tiu [5]- Cho php NNT t nhp dng s, khng m, mc
Ch tiu [6]: Cho php NNT t nhp dng s, khng m, mc
+ Ct (4)- Quyt ton:
Ch tiu [1]: UD h tr t ng ly t tng ct (9b) trn PL 022/NTNN, cho php sa
Ch tiu [3]: T ng ly t tng ct (10b) trn PL 02_2/NTNN,
cho php sa
Ch tiu [4] = [2] [3], kt qu c th m
Ch tiu [5]- Cho php NNT t nhp dng s, khng m, mc
+ Ct [5] = ct (4) ct (3), kt qu c th m
+ Ct [6]: NSD t nhp, dng text, ti a 300 k t
v KHBS
182/294
Ti liu hng dn s dng
HTKKv3.3.4
- K khai iu chnh b sung cho ch tiu [5], [6], [7] cch ly d liu tng t
nh t 01/GTGT.
Bng k 02-2/NTNN: Bng k cc nh thu ph tham gia hp ng nh thu
- Cc thng tin cn nhp

+ Ct (1): ng dng h tr tng
+ Ct (2), (4), (7): cho php NNT t nhp, dng text, ti a 200 k t
+ Ct (5), (6): NNT t nhp dng text, ti a 100 k t
+ Ct (3): Bt buc NNT t nhp, ti a 14 k t, kim tra theo ng cu
trc MST
+ Ct (8), (9a), (10a): NNT nhp theo dng text, ti a 50 k t
+ Ct (9b), (10b): cho php NNT t nhp, dng s, khng m, mc nh l
0, ti a 20 ch s
183/294
Ti liu hng dn s dng
HTKKv3.3.4
3.9 Hng dn thc hin chc nng k khai Ph, l ph

3.9.1 T khai ph bo v mi trng mu s 01/BVMT theo thng t
156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Ph L ph chn T khai ph bo v
mi trng mu s (01/BVMT) khi mn hnh k khai s hin th ra nh
sau.
Bn nhn vo nt lnh ng hin th ra t khai ph bo v mi

trng mu 01/BVMT

184/294
Ti liu hng dn s dng
+
+
+
+
+
+
-
HTKKv3.3.4

Ch tiu [13]: ti Ngn hng/KBNN nhp dng text
Ch tiu [15]: Vn bn y quyn nhp dng text
Ct (2) Loi khong sn: Chn trong danh mc cc loi khong sn
Ct (3) n v tnh t ng hin th theo ct [2] v cho php sa.
Ct (4) : NNT t nhp dng xx,xxx
Ct (5): Nhp dng s, khng m, mc nh l 0
Chi tit ch tiu tnh ton:
185/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (6) = (4) * (5)

+ Dng tng cng: Ly dng tng cng ca ct (6)
chnh v KHBS
K khai iu chnh b sung cho ct (6) cch ly d liu tng t nh t
01/GTGT.
3.9.2 T khai quyt ton ph bo v mi trng mu s 02/BVMT theo Thng
t 156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Ph L ph chn T khai quyt ton ph bo
v mi trng mu s (02/BVMT) khi mn hnh k khai s hin th ra nh
sau.
- Bn nhn vo nt lnh ng hin th ra t khai quyt ton ph bo v

mi trng mu 02/BVMT
186/294
Ti liu hng dn s dng
HTKKv3.3.4

+ Ct (1) STT: UD t tng gim dng
+ Ct (2) Loi khong sn: Chn trong danh mc m ti nguyn khong
sn. Cho php chn 1 loi khong sn trn nhiu dng
+ Ct (3) n v tnh t ng hin th theo ct [2] v cho php sa.
+ Ct (4) : NNT t nhp dng xx,xxx
+ Ct (5), (7): Nhp dng s, khng m, mc nh l 0
- Chi tit cc ch tiu cn tnh ton
+ Ct (6) = (4) * (5)
+ Ct (8) = ct (6) - ct (7), nu kt qu m th (8) = 0
+ Dng tng cng: Ly dng tng cng ca ct (6), (7), (8)
v KHBS nh sau:
187/294
Ti liu hng dn s dng
HTKKv3.3.4
- K khai iu chnh b sung cho ct (6) cch ly d liu tng t nh t

01/GTGT.
3.9.3 T khai ph bo v mi trng mu s 01/PHLP theo thng t
156/2013/TT-BTC
Cch gi:
T menu chc nng K khai/Ph L ph chn T khai ph l ph
(01/PHLP) khi mn hnh k khai s hin th ra nh sau.
Bn nhn vo nt lnh ng hin th ra t khai ph bo v mi

trng mu 01/PHLP

188/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
HTKKv3.3.4

Ct (1) STT: UD t tng gim dng
Ct (2) Loi ph, l ph: Chn trong danh mc cc loi ph, l ph
Ct (3) Tiu mc thu: t ng hin th theo ct [2] v khng sa
Ct (4) S tin ph, l ph thu c: NNT t nhp dng s khng m,
mc nh l 0
Ct (5) - T l trch s dng theo ch (%): Cho php nhp dng
xx,xx%.
Ct (6) - S tin ph, l ph trch s dng theo ch : H tr tnh = (4) *
(5)
Ct (7) = ct (4) - ct (6), nu kt qu m th (7) = 0, cho sa
Dng tng cng: Ly dng tng cng ca ct (4), (6), (7)

chnh v KHBS
K khai iu chnh b sung cho ct (4), (6), (7) cch ly d liu tng t
nh t 01/GTGT.
189/294
Ti liu hng dn s dng
HTKKv3.3.4
3.9.4 T khai quyt ton ph, l ph mu s 02/PHLP theo Thng t

156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Ph L ph chn T khai quyt ton ph, l
ph mu s (02/PHLP) khi mn hnh k khai s hin th ra nh sau.
- Bn nhn vo nt lnh ng hin th ra t khai quyt ton ph bo v

mi trng mu 02/PHLP

+ Ct (1) STT: UD t tng gim dng
+ Ct (2) Loi ph, l ph: Chn trong danh mc ph, l ph
+ Ct (3) Tiu mc thu: t ng hin th theo ct [2] v khng sa.
+ Ct (4) S tin ph, l ph thu c : Nhp dng s, khng m, mc nh
l 0
190/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (5) T l trch s dng theo ch (%): Nhp dng xx,xx%

+ Ct (8) - S tin ph, l ph k khai trong k: Cho php nhp dng s
khng m, mc nh l 0, ti a 15 ch s
- Chi tit cc ch tiu cn tnh ton
+ Ct (6) = (4) * (5), lm trn n ng, khng sa
+ Ct (7) - S tin ph, l ph k khai trong k = (4) (6), nu m th
thit lp ct (7) = 0, cho sa
+ Ct (9) Chnh lch gia s quyt ton v k khai = (7) (8), kt qu c
th m.
+ Dng tng cng: Ly dng tng cng ca ct (4), (6), (7), (8), (9)
v KHBS nh sau:
- K khai iu chnh b sung cho ct (4), (6), (7) cch ly d liu tng t nh
t 01/GTGT.
3.10 Hng dn thc hin chc nng k khai Thu bo v mi trng
3.10.1 T khai thu bo v mi trng mu s 01/TBVMT theo thng t

156/2013/TT-BTC
Cch gi:
- T menu chc nng K khai/Ph L ph chn T khai thu bo v mi
trng mu s (01/TBVMT) khi mn hnh k khai s hin th ra nh sau.
191/294
Ti liu hng dn s dng
HTKKv3.3.4
- Bn nhn vo nt lnh ng hin th ra t khai thu bo v mi trng

mu 01/TBVMT

+ Ct (1): ng dng h tr t tng
192/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (2): Tn hng ha. Chn trong Danh mc hng ha

+ Ct (3): n v tnh hin theo theo ct (2)
+ Ct (4) : NSD t nhp dng xx,xxx
- Chi tit cc ch tiu tnh ton:
+ Ct (5): Hin th theo ct (2)
+ Ct (6) = (4) * (5)
+ Dng tng cng: Ly dng tng cng ca ct (6)
01/GTGT.
Ph lc 01-1/TBVMT (Bng phn b s thu bo v mi trng phi np cho
cc a phng)
+ Ct (1) - STT : Chng trnh t ng tng ln khi thm dng
+ Ct (2) Hng ha: Chn trong Danh mc hng ha
+ Ct (3) - Tn doanh nghip/c s khai thc: Nhp kiu text, ti a 100
k t
+ Ct (4) M s thu doanh nghip/c s khai thc: NSD t nhp, kim
tra cu trc MST
+ Ct (5) C quan thu trc tip qun l: UD h tr tch thnh 2 ct C
quan thu qun l cp Cc v C quan thu qun l cp Chi Cc. NSD
chn trong danh mc c quan thu qun l
+ Ct (6) S than tiu th ni a trong k (tn): NSD t nhp kiu s,
khng m.
+ Ct (7) S than tiu th ni a trong k (tn): NSD t nhp kiu s,
khng m.
+ Ct (8) T l phn b: H thng h tr tnh theo cng thc [8]=[6]/[7]
+ Ct (9) sn lng than mua ca a phng ni c than khai thc trong
k: NSD t nhp kiu s, khng m.
+ Ct (10) Mc thu BVMT: T ng hin th theo tn hng ha
+ Ct (11) S thu pht sinh phi np: H thng h tr tnh theo cng
thc: (11)=(8)*(9)*(10)
+ Tng cng ct (8) = Tng ca cc dng ct (8). Kim tra tng bng
100%, nu khng tha mn th hin th cnh bo Tng t l phn b
phi bng 100%.
193/294
Ti liu hng dn s dng
HTKKv3.3.4
3.11 Hng dn thc hin chc nng k khai Thu mn bi
3.11.1 T khai thu mn bi mu s 01/MBAI theo thng t 156/2013/TTBTC

Cch gi:
- T menu chc nng K khai/Thu mn bi chn T khai thu mn bi mu
s (01/MBAI) khi mn hnh k khai s hin th ra nh sau.
- Bn nhn vo nt lnh ng hin th ra t khai thu mn bi mu

01/MBAI
194/294
Ti liu hng dn s dng
HTKKv3.3.4

+ Ch tiu [21]: NSD check chn
+ Ch tiu [22]:
o Ct (2): Dng 1 - Ngi np thu mn bi: H tr a tn ngi np
thu t thng tin chung ln
o Ct (4): Nhp dng s khng m, mc nh l 0
o Ct (5): Mc nh hin th theo vn ng k ct (4), khng cho sa
Bc 1: Trn 10 t
Bc 2: T 5 t n 10 t
Bc 3: T 2 t n di 5 t
Bc 4: Di 2 t
o Ct (6):T ng hin th theo bc mn bi ct (5), cho sa. Kim tra
gi tr sa ch bng 1 hoc mc hin th: VD bc 1 l 3tr th gi tr
sa ch l 3tr hoc 1,5tr:
Bc 1: 3.000.000
Bc 2: 2.000.000
Bc 3: 1.500.000
Bc 4: 1.000.000
+ Ch tiu [23]:
o Ct (2): Nhp dng text, ti a 250 k t, bt buc nhp
o Ct (4): Nhp dng s khng m, mc nh l 0
o Ct (5): Mc nh bc 4, ko sa
o Ct (6): Mc nh l 1.000.000, cho sa, kim tra gi tr sa ch bng
1.000.000 hoc 500.000
+ Ct [6] dng 2 ( ch tiu [23]) = tng cc dng chi tit
+ Dng 3, ct (6): Tng s thu mn bi phi np [24] = [22] + [23]
K khai iu chnh b sung cho tng ct (6) cch ly d liu tng t nh t
01/GTGT.
3.12 Hng dn thc hin chc nng to cc mu Ho n
3.12.1 Thng bo pht hnh ha n Mu TB01/AC theo thng t

39/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Ho n chn Thng bo pht hnh ha n
(TB01/AC) khi mn hnh k khai s hin th ra nh sau
195/294
Ti liu hng dn s dng
HTKKv3.3.4
- NNT chn K bo co theo ngy ri nhn vo nt lnh ng mn hnh

bo co s hin thi ra nh sau:
- Hng dn nhp d liu :

Thng tin chung
+ Cc thng tin c ly d liu t phn Thng tin chung c k khai
trong chc nng "Thng tin doanh nghip" gm cc thng tin sau:
o Tn n v pht hnh ha n
o M s thu
o a ch, tr s chnh
o in thoi
o Thng tin n v ch qun:
Tn n v ch qun
M s thu n v ch qun.
+ Cc thng tin NNT t nhp gm cc thng tin sau:
o Tn c quan thu tip nhn thng bo: Kiu text
o Ngy thng bo pht hnh: Mc nh l ngy ca k bo co, khng
cho php sa, ngy thng bo pht hnh phi trc ngy bt u s
dng 5 ngy
o Ngi i din theo php lut: Kiu text, bt buc nhp
196/294
Ti liu hng dn s dng
HTKKv3.3.4
Thng tin chi tit

+ STT: ng dng h tr t ng tng
+ M ha n: NNT chn trong combobox, khi NNT chn M ha n th
ng dng s t ng a Tn loi ha n tng ng ln ct Tn loi
ha n ng thi bn ct Mu s cng s t ng lu li cc k t
tng ng ca ct M ha n.
+ Tn loi ha n, mu s, k hiu:
i vi cc loi ha n theo TT153/2010/TT-BTC
o Khi NNT chn M ha n th ng dng lu li Tn loi
ha n v NNT c th sa Tn loi ha n vi di ti a
200 k t
o Mu s: NNT nhp Mu s theo ng cu trc c quy nh
trong thng t vi di ti a 20 k t, v bt buc nhp 11
k t u theo ng cu trc quy nh trong thng t (tr
tem, v, th) gm:
6 k t u l mc nh theo Tn loi ha n
K t th 7 l s lin nhp dng s t nhin ln hn
hoc bng 2 v nh hn hoc bng 9. i vi ha
n in t th NNT c th nhp gi tr t 0 n 9
K t th 8 phi l du "/"
k t tip theo l STT ca mu trong mt loi ha
n
i vi cc loi ha n ca Bu in th thm ch
BD hoc IV vo sau k hiu mu
Ch :
i vi tem, v, th kim tra cu trc 3 hoc 6 k t u phi l
cc k t nh trong ph lc 01 nh km, cc k t tip theo
cho php NNT t nhp
K hiu: NNT nhp K hiu theo ng cu trc quy nh trong
thng t vi di gm 6 k t, Trong
o K t u phi l hai ch ci trong 20 ch ci in hoa ca bng
ch ci ting Vit bao gm: A, B, C, D, E, G, H, K, L, M, N,
P, Q, R, S, T, U, V, X, Y
o K t tip theo phi l du /
o 2 k t tip theo th hin nm thng bo pht hnh ha n
o K t cui cng phi l E, T hoc P, trong
E: Ha n in t
T: Ha n t in
P: Ha n t in
Hoc NNT c th nhp 5 k t, khng cn nhp k t (/) ng dng s h
197/294
Ti liu hng dn s dng
HTKKv3.3.4
tr t ng sinh k t ny vo ng v tr th 3 ca K hiu.
i vi ha n gi tr gia tng ( Mu s c 6 k t u l
01GTKT) th cho php nhp thm k hiu vi cu trc gm 8 k
t nh sau:
o 05 k t u gm: NN/XC
o 02 k t tip theo l nm pht hnh ha n
o 1 k t tip theo phn bit hnh thc in
T: l k hiu ha n t in
P: l k hiu ha n t in
V d: Mun nhp K hiu ha n c k hiu l AA, nm thng bo
pht hnh l 2011 v ha n l loi ha n in t th cch nhp nh
sau:
o Nhp 2 k t u l AA
o K t tip theo l du /
o 2 k t tip theo l 11
o K t cui cng l E
Hoc NNT c th nhp 5 k t ln lt l AA11E. Lc ta s c K
hiu ha n cn nhp l : AA/11E
nhp cc loi ha n c ngoi thng t 153 trn ct M ha
n bn chn M ha n l TT120 khi NNT t nhp cc
ch tiu Tn loi ha n, mu s, k hiu. Trong :
o Ct Tn loi ha n NNT nhp kiu text di ti a 200
k t
o Ct Mu s: Nhp kiu text, di ti a 20 k t v phn
bit ch hoa ch thng
o Ct K hiu: Bt buc nhp, kiu text, di ti a 8 k t
+ S lng: ng dng h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
+ T s: NNT t nhp.
Khong "T s - n s" khng c giao nhau trong cng mt
loi ha n, cng mu s, cng k hiu
T s khng m <= n s
+ n s: NNT t nhp
n s >= T s
+ Ngy bt u s dng: NNT t nhp, Ngy bt u s dng phi sau
ngy thng bo pht hnh t nht 5 ngy
+ Doanh nghip in
198/294
Ti liu hng dn s dng
HTKKv3.3.4
Tn: NNT t nhp. Nu trong phn K hiu m k t cui cng

l P (Doanh nghip t in) th bt buc nhp cc thng tin v
Doanh nghip in v Hp ng t in.
MST: NNT t nhp theo ng cu trc 10 hoc 13 k t.
+ Hp ng t in
S: NNT t nhp
Ngy: NNT t nhp
3.12.2 Bo co tnh hnh nhn in ha n Mu BC01/AC theo thng t
39/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Ho n chn Bo co tnh hnh nhn in ha
n (BC01/AC) khi mn hnh k khai s hin th ra nh sau.
- NNT chn k bo co theo k hoc qu (nu k k khai trc thng 7/2014 th

k khai theo k, t qu 3/2014 th k khai theo qu) v click vo bt ng ,
mn hnh bo co s hin th nh sau:

Thng tin chung
Tn t chc
199/294
Ti liu hng dn s dng
HTKKv3.3.4
M s thu
a ch
Ngi i din theo php lut: Nhp kiu text
Ngy lp bo co: mc nh l ngy hin ti, cho php sa
K bo co cui cng: Nu bo co l k bo co cui cng th
NNT chn check K bo co cui cng
Thng tin chi tit
+ T chc, c nhn t in
M s thu: NNT t nhp theo ng quy nh v cu trc m s
thu (10 hoc 13 k t)
Tn: NNT t nhp
a ch: NNT t nhp, kiu text
+ Hp ng
S: NNT t nhp, kiu text
Ngy: NNT t nhp kiu ngy thng. Ngy hp ng phi nm
trong k bo co
+ Cc ct M ha n, Tn loi ha n, Mu s: Nhp tng t nh trn
Thng bo pht hnh ha n. Tuy nhin ti bo co BC01/AC th ch
c nhp cc ha n theo TT153.
+ K hiu ha n: i vi ha n t in, t in th nhp tng t nh
Thng bo pht hnh. Ring i vi ha n do cc thu pht hnh th
thm 02 k t u k hiu (gi l m ho n do Cc Thu in, pht
hnh) (Danh sch M ha n ca Cc Thu cc tnh, thnh ph trc
thuc Trung ng pht hnh theo Ph lc 2 km theo Thng t s
153/2010/TT-BTC)
V d : Mun nhp K hiu ha n do Cc thu H Ni t in, pht hnh nm
2011 v c k hiu l AA th cch nhp nh sau:
Nhp 2 k t u l 01
Nhp 2 k t tip theo l AA
K t tip theo l du /
2 k t tip theo l 11
K t cui cng l E
Hoc NNT c th nhp 7 k t ln lt l 01AA11E. Lc ta s c K hiu
ha n cn nhp l : 01AA/11E
+ T s: NNT t nhp.
200/294
Ti liu hng dn s dng
HTKKv3.3.4

T s khng m <= n s
+ n s: NNT t nhp
n s >= T s
khng cho php sa
Ch : i vi t chc cung ng phn mm t in ha n khng cn bo co
cc ct t ct (7) tr i
3.12.3 Bo co mt, chy, hng ha n Mu BC21/AC theo thng t
39/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Ho n chn Bo co mt, chy, hng ha

Thng tin chung
Tn t chc, c nhn lm mt, chy, hng ha n
M s thu
a ch
Ngy, thng, nm pht hin b mt, chy, hng ha n: NNT t
nhp theo nh dng ngy thng. (T chc, c nhn) c ly t
ng t Tn t chc, c nhn lm mt, chy, hng ha n t
201/294
Ti liu hng dn s dng
HTKKv3.3.4
trn xung.
Ngi i din theo php lut: nhp kiu text, bt buc nhp
L do mt, chy, hng ho n
Thng tin chi tit
Thng bo pht hnh ha n.
153/2010/TT-BTC).
+ T s: NNT t nhp.
T s khng m <= n s
+ n s: NNT t nhp
n s >= T s
khng cho php sa
+ Lin ho n: NNT t nhp, kiu text: V d: Nu ha n b mt cc
lin 2;5;6 th nhp gi tr ti ct Lin ha n l 2;5;6
+ Ghi ch: NNT chn trong combobox gm cc gi tr sau:
Mt, chy, hng ho n u vo
Mt, chy, hng ho n cha BC s dng
Mt, chy, hng ho n BC s dng
3.12.4 Thng bo kt qu hy ha n Mu TB03/AC theo thng t
39/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Ho n chn Thng bo kt qu hy ha n
(TB03/AC) khi mn hnh k khai s hin th ra nh sau.
202/294
Ti liu hng dn s dng
HTKKv3.3.4
Hng dn nhp d liu :
Thng tin chung

Tn t chc, c nhn
M s thu
a ch
Knh gi: NNT t nhp kiu text
Phng php hy ha n: NNT t nhp kiu text
Hi, gi, Ngy, thng, nm thng bo hy ha n: NNT t
nhp theo nh dng ngy thng. (T chc, c nhn) ly t ng
t Tn t chc, c nhn t trn xung
Ngi i din theo php lut: NNT t nhp kiu text, bt buc
nhp
Ngi lp biu: NNT t nhp kiu text
Thng tin chi tit
203/294
Ti liu hng dn s dng
HTKKv3.3.4

153/2010/TT-BTC).
+ T s: NNT t nhp.
T s khng m <= n s
+ n s: NNT t nhp
n s >= T s
khng cho php sa
3.12.5 Thng bo iu chnh thng tin Mu: TB04/AC theo thng t
39/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Ho n chn Mu thng bo iu chnh thng
tin (TB04/AC) khi mn hnh k khai s hin th ra nh sau.

204/294
Ti liu hng dn s dng
HTKKv3.3.4

Thng tin chung
Tn n v pht hnh ha n
M s thu
a ch, tr s chnh
in thoi
Tn n v ch qun
M s thu n v ch qun:
+ Cc thng tin NSD t nhp gm cc thng tin sau:
Tn c quan thu tip nhn thng bo: Kiu text, di ti a
200 k t
Ngy thng. Nm. c thng bo pht hnh: Kiu
date, kim tra phi trc ngy lp thng bo iu chnh
Ngi i din theo php lut: Kiu text, di ti a 45 k t
Thng tin chi tit
+ STT: Kiu s, ng dng h tr t ng tng
+ Thng tin thay i: Chn trong combobox, kim tra khng cho chn
trng thng tin thay i gm cc thng tin:
Tn n v pht hnh ha n
a ch tr s chnh
205/294
Ti liu hng dn s dng
HTKKv3.3.4
in thoi
+ Thng tin c: Nhp kiu text ti a 200 k t
+ Thng tin mi: Nhp kiu text ti a 200 k t
3.12.6 Bo co tnh hnh s dng ha n Mu BC26/AC theo thng t
39/2014/TT-BTC
Cch gi:
- T menu chc nng K khai/Ho n chn Bo co tnh hnh s dng ha
- NNT chn K bo co theo thng hoc qu v c th chn cc ph lc cn

k khai ri nhn vo nt lnh ng mn hnh bo co s hin thi ra nh
sau:

Thng tin chung
206/294
Ti liu hng dn s dng
HTKKv3.3.4
Tn t chc, c nhn
M s thu
a ch
Ngi i din theo php lut: NNT nhp kiu text
Ngy lp bo co: mc nh l ngy hin ti, cho php sa nhng
khng c ln hn ngy hin ti
Chuyn a im: NNT chn check CQT c trong trng hp
chuyn a im hay khng
Thng tin chi tit
153/2010/TT-BTC).
+ S tn u k: Nu l ln u tin chy ng dng th NNT t nhp s tn
u k ca k u, t k th 2 tr i th ng dng s t chuyn s tn
cui k ca k trc ln, cho php sa.
Ch : Nu trn cng mt dng th T s - n s phi k khai lin tip,
nu khng lin tip th phi tch dng.
Ch tiu [5] (Tng s): T tnh theo cng thc [5] = (([7] - [6]) +
1) + (([9] - [8]) + 1), khng cho php sa
Ch tiu [6], [7]: NNT t nhp kiu s.
o Khong (T s - n s) khng c giao nhau trong cng
mt loi ha n, cng mu s, cng k hiu
o T s [6] khng m v <= n s [7]
Ch tiu [7]: n s: Kiu s, NNT t nhp kiu s
o n s [7] >= T s [6]
+ S mua/pht hnh trong k
Ch tiu [8]: NNT t nhp kiu s.
207/294
Ti liu hng dn s dng
HTKKv3.3.4

o T s [8] khng m v <= n s [9]
Ch tiu [9]: NNT t nhp kiu s
o n s [9] >= T s [8]
Ch : Nu trong cng mt loi ha n, cng mu s, cng k hiu m
c nhiu khong s lng tn u k (Khong [06] n [07]) th phi
nhp gi tr ca s mua/ pht hnh trong k dng m c gi tr ca ch
tiu [07] ln nht v gi tr T s [08] phi bng gi tr ca ch tiu [07] +
1
+ Ch tiu [13](S lng s dng): NNT t nhp kiu s v nh hn
hoc bng ch tiu [5] (Tng s tn u k, mua/pht hnh trong k)
+ Cc ch tiu [15], [17], [19]: NNT t nhp kiu text v cc s ny phi
nm trong khong {[10], [11]} v khng c trng nhau, khng giao
nhau
Trong cng mt loi ha n, mu ha n v k hiu ha n
th cc dng khng c giao nhau, trng nhau.
Nu l cc S khng lin tip k khai di dng lit k th c
ngn cch nhau bng du (;): VD: 8;12;22 (3 s)
Nu l cc s lin tip trong 1 khong th k khai di dng
khong v s dng du (-). VD: 51-100 (50 s)
- Cc ch tiu t tnh: Xt 3 trng hp
+ Trng hp 1: Ch tiu [6] = 0 v [7] = 0 v [8] v [9] <> 0. Khi
Ch tiu [5] = ([9] [8]) + 1
Ch tiu [10] = ch tiu [8]
Ch tiu [11] = [10] + [12] 1 v [11] nh hn hoc bng [9]
Ch tiu [12] = [13] + [14] + [16] + [18].
Ch tiu [14], [16], [18] t ng tnh bng cch m hoc tr t
ch tiu [15], [17], [19]
Tn cui k
o Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch
tiu [20], [21], [22] u bng 0
o Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [9]
o Ch tiu [22] = ( [21] [20] ) +1
o Nu [13] + [14] + [16] + [18] = 0 th ([20] = [8] ; [21] = [9])
208/294
Ti liu hng dn s dng
HTKKv3.3.4
Ch tiu [5] = ([7] [6]) + 1

Ch tiu [12] = [13] + [14] + [16] + [18].
ch tiu [15], [17], [19]
Tn cui k
o Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch
tiu [20], [21], [22] u bng 0
o Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [7]
o Ch tiu [22] = ( [21] [20] ) +1
o Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [7])
+ Trng hp 3: Ch tiu [6]<> 0, [7] <> 0, [8] v [9] <> 0. Khi
Kim tra bt buc Ch tiu [8]= ch tiu [7]+1
Ch tiu [5] = (([7] [6]) + 1) + (([9] [8]) + 1) hoc [5]= [9][6]+1
Ch tiu [12] = [13] + [14] + [16] + [18] v [12] <= [5].
ch tiu [15], [17], [19]
Tn cui k
o Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch
tiu [20], [21], [22] u bng 0
o Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [9]
o Ch tiu [22] = ( [21] [20] ) +1
o Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [9])
V d: Doanh nghip A trong qu 1 nm 2010 pht hnh 1000 ha n mi,

trong k doanh nghip s dng ht 500 ha n v b mt 200 s ha n t s
0000800-0000900. Khi bn k khai trn bo co nh sau:
V s ha n mt khng lin tip vi s s dng nn bn phi tch ra lm 2
dng
Ti dng 1: K s ha n mua pht hnh trong k (ch tiu [8] [9]) ti dng 1
k gi tr: Ch tiu [8] = 1; [9] = 799, ch tiu [13] = 500, [17] trng
Ti dng 2 k: K s ha n mua pht hnh trong k (ch tiu [8] [9]) ti
dng 1 k gi tr: Ch tiu [8] = 800; [9] = 1000, ch tiu [13] = 0, [17] = 800209/294
Ti liu hng dn s dng
HTKKv3.3.4
900
Bng k chi tit ha n ca t chc, c nhn n thi im quyt ton ha

n
Thng tin chung
Cc thng tin c ly d liu t phn bo co ln v khng cho php sa

gm cc thng tin sau:
o Tn t chc, c nhn
o M s thu
o Ngi i din theo php lut

o Ngy lp bng k
Cc thng tin NNT t nhp gm cc thng tin sau:
o C quan chuyn n: NNT chn m c quan thu trong danh mc c
quan thu
Thng tin chi tit
Cc ch tiu NNT t nhp

o Tn loi ha n, K hiu mu, K hiu ha n: Nhp nh trn t
khai
o T s: Kiu s, NNT t nhp.
o n s: Kiu s, NNT t nhp
Cc ch tiu tnh ton:
o S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
Bng k ha n cha s dng ca t chc, c nhn chuyn a im kinh
doanh khc a bn c quan thu qun l
Thng tin chung
Cc thng tin c ly d liu t phn bo co ln v khng cho php sa

gm cc thng tin sau:
o Tn t chc, c nhn
o M s thu
o Ngi i din theo php lut

o Ngy lp bng k
210/294
Ti liu hng dn s dng
HTKKv3.3.4
Thng tin chi tit
Cc ch tiu NNT t nhp

o Tn loi ha n, K hiu mu, K hiu ha n: Nhp nh trn t
khai
o T s: Kiu s, NNT t nhp.
o n s: Kiu s, NNT t nhp
Cc ch tiu tnh ton:
o S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
3.12.7 Bo co tnh hnh s dng ha n theo s lng Mu BC26/AC theo
Cch gi:
- T menu chc nng K khai/Ho n chn Bo co tnh hnh s dng ha
n theo s lng (BC26/AC) khi mn hnh k khai s hin th ra nh sau.
- NNT chn K bo co theo qu v c th chn cc ph lc cn k khai ri

nhn vo nt lnh ng mn hnh bo co s hin thi ra nh sau:
Cc thng tin NNT t nhp gm cc thng tin sau:

211/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ngi i din theo php lut: NNT nhp kiu text

+ Ngy lp bo co: mc nh l ngy hin ti, cho php sa nhng khng
c ln hn ngy hin ti
+ Ngi lp biu: NNT t nhp kiu text
+ K bo co cui cng: Nu bo co l k bo co cui cng th NNT
chn check K bo co cui cng
+ Chuyn a im: NNT chn check CQT c trong trng hp chuyn
a im hay khng
153/2010/TT-BTC).
+ Ch tiu [4]- Hnh thc ha n: NSD chn trng combobox gm 3 k t
T, P, E
+ S tn u k: Cho php NSD nhp ln u tin, t ln th 2 tr i th
ng dng s t chuyn s tn cui k ca k trc ln, cho php sa
nhng c cnh bo vng S lng tn u k ny khc vi s lng tn
cui k trc. ngh xem li.
+ S mua/pht hnh trong k: NSD t nhp kiu s, ti a 14 k t
+ S dng trong k:
Ch tiu [7] - S dng: NSD t nhp, kiu s ti a 14 k t
Ch tiu [8] - Xa b: NSD t nhp, kiu s ti a 14 k t
Ch tiu [9] Mt: NSD t nhp, kiu s ti a 14 k t
Ch tiu [10] Hy: NSD t nhp, kiu s ti a 14 k t
Ch tiu [11] Cng: UD h tr tnh = [7] + [8] + [9] + [10],
Kim tra [11] khng c ln hn [5] + [6], nu khng tha mn
ng dng a ra cnh bo Tng s ha n s dng trong
k khng c ln hn s tn u k cng s pht hnh trong
k
+ Ch tiu [12]- Tn cui k: UD h tr tnh = [5] + [6] [11]
+ Cc ch tiu [13] Ghi ch: NSD t nhp kiu text
Bng k chi tit ha n ca t chc, c nhn n thi im quyt ton ha
n
- Cc ch tiu NNT t nhp
+ Tn loi ha n, K hiu mu, K hiu ha n: Nhp nh trn t khai
212/294
Ti liu hng dn s dng
HTKKv3.3.4
+ T s: Kiu s, NNT t nhp.

+ n s: Kiu s, NNT t nhp
+ S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa
Bng k ha n cha s dng ca t chc, c nhn chuyn a im kinh
doanh khc a bn c quan thu qun l
+ Tn loi ha n, K hiu mu, K hiu ha n: Nhp nh trn t khai
khng cho php sa
3.12.8 Bng k ha n cha s dng ca t chc, c nhn chuyn a im
kinh doanh khc a bn c quan thu qun l Mu BK01/AC theo
Cch gi:
- T menu chc nng K khai/Ho n chn Bng k ha n cha s dng
ca t chc, c nhn (BK01/AC) khi mn hnh k khai s hin th ra nh
sau.

213/294
Ti liu hng dn s dng
HTKKv3.3.4
- Hng dn nhp d liu:

Thng tin chung
Tn t chc, c nhn
M s thu
Thng tin chi tit

+ Tn loi ha n, K hiu mu, K hiu ha n: Nhp tng t nh
Thng bo pht hnh ha n
khng cho php sa
3.13 Hng dn thc hin chc nng to cc mu bin lai thu ph, l ph
3.13.1 Thng bo pht hnh bin lai thu ph, l ph Mu TB01/AC theo
Cch gi:
214/294
Ti liu hng dn s dng
HTKKv3.3.4
- T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co pht hnh
bin lai thu ph, l ph (TB01/AC) khi mn hnh k khai s hin th ra nh
sau


Thng tin chung
Tn n v pht hnh bin lai thu ph, l ph
M s thu
a ch, tr s chnh
in thoi
Thng tin n v ch qun: gm Tn n v ch qun , M s
thu n v ch qun.
Tn c quan thu tip nhn thng bo: Kiu text
Ngy thng bo pht hnh: Mc nh l ngy ca k bo co,
khng cho php sa, ngy thng bo pht hnh phi trc ngy
bt u s dng 5 ngy
Ngi i din theo php lut: Kiu text, bt buc nhp
215/294
Ti liu hng dn s dng
HTKKv3.3.4
Thng tin chi tit

+ Trn mn hnh nhp bo co: Thm ct M bin lai, chn trong
combobox gm c 2 m bin lai l 01 v 02, khi in khng in ra ct ny.
Khi chn M bin lai th ng dng s t ng a Tn bin lai tng
ng ln ct Tn loi bin lai ng thi bn ct K hiu mu bin lai
cng s t ng lu li cc k t tng ng ca ct M bin lai.
M bin lai
Tn bin lai thu ph, l ph
K hiu mu bin lai
01
Bin lai thu ph, l ph khng c mnh 01BLP

gi
02
Bin lai thu ph, l ph c mnh gi
02BLP
+ Tn loi bin lai: ng dng t ng ly ln theo M bin lai v cho php
sa, di ti a 200 k t
+ K hiu mu: Kiu text, bt buc nhp gm 10 k t, kim tra theo ng
cu trc
2 k t u l: 01 hoc 02
3 k t tip theo l BLP
01 k t tip theo th hin s lin ca bin lai thu ph, l ph t 1
-9
01 k t tip theo l - phn bit s lin vi s th t ca
mu trong mt loi bin lai thu ph, l ph.
03 k t tip theo l s th t ca mu trong mt loi bin lai thu
ph, l ph t 0 - 9
+ K hiu: NSD t nhp, kiu text, bt buc nhp, di 6 k t i vi
bin lai ca cc t chc c nhn t in, t in v 8 k t i vi c quan
thu. Kim tra ng cu trc
Nu chn M bin lai thu ph, l ph l 01/BLP th kim tra k
hiu theo cu trc 6 hoc 8 k t nh sau
o 02 k t u l m tnh, thnh ph trc thuc trung ng theo
hng dn ti mc 4 Ph lc ny v ch p dng i vi Bin
lai do Cc Thu cc tnh, thnh ph trc thuc trung ng t
in bn cho cc c quan thu ph, l ph.
o 02 k t tip theo phn bit k hiu bin lai thu ph, l ph,
chn trong danh sch 20 ch ci ting vit: A, B, C, D, E, G,
H, K, L, M, N, P, Q, R, S, T, U, V, X, Y.
o 01 k t tip theo l du (-)
o 02 k t tip theo l nm in bin lai thu ph, l ph.
o 01 k t tip theo phn bit hnh thc in:
T: l k hiu bin lai thu ph, l ph t in
216/294
Ti liu hng dn s dng
HTKKv3.3.4
P: l k hiu bin lai thu ph, l ph t in

o i vi bin lai c k hiu 6 k t th khng c hai k t u
ca m tnh, thnh ph
hiu theo cu trc 6 k t nh sau
o 02 k t u phn bit k hiu bin lai thu ph, l ph, chn
trong danh sch 20 ch ci ting vit: A, B, C, D, E, G, H, K,
L, M, N, P, Q, R, S, T, U, V, X, Y.
S lng: Kiu s, h tr tnh theo cng thc = (n s - T s) + 1,
khng cho php sa. Trng hp NSD nhp gi tr T s - n s l 0
n 0 th s lng = 0
T s: Kiu s, NSD t nhp.
ng dng h tr t sinh dng 7 k t
loi bin lai thu ph, l ph, cng mu s, cng k hiu
T s khng m v <= n s
Tt c cc dng giao nhau th u bo vi cu cnh bo
Khong (T s - n s) khng c giao nhau trong cng mt
Bt buc nhp
n s: Kiu s, NSD t nhp
n s >= T s
Bt buc nhp
Ngy bt u s dng: Kiu date, bt buc nhp.
Kim tra rng buc: Ngy bt u s dng phi ln hn hoc
bng Ngy thng bo pht hnh 10 ngy, nu khng p ng
iu kin trn th ng dng a ra cnh bo Ngy bt u s
dng phi sau Ngy thng bo pht hnh 10 ngy
217/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Hp ng in/ Hp ng cung ng phn mm t in Bin lai sngy:

S: Kiu text, di ti a 100
Ngy: Kiu date, Ngy in phi <= Ngy thng bo pht hnh,
nu khng tha mn UD a ra cnh bo Ngy in phi
trc ngy thng bo pht hnh
+ Doanh nghip in hoc cung ng phn mm in bin lai
Tn: NSD t nhp: Kiu text, di ti a 250 k t, bt buc
nhp
MST: Kiu text, di ti a 13 k t, kim tra ng cu trc
MST. Bt buc nhp
3.13.2 Bo co nhn in, cung cp phn mm t in bin lai thu ph, l ph Mu
BC01/AC theo thng t 153/2012/TT-BTC
Cch gi:
- T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co tnh hnh
nhn in bin lai thu ph, l ph (BC01/AC) khi mn hnh k khai s hin th
ra nh sau.
- NNT chn k bo co v click vo bt ng , mn hnh bo co s hin th

nh sau:
- Hng dn nhp d liu:

Thng tin chung
218/294
Ti liu hng dn s dng
HTKKv3.3.4
Tn t chc
M s thu
a ch
Ngi i din theo php lut: Nhp kiu text
Thng tin chi tit
+ S th t: Kiu s t nhin, chng trnh t ng tng
+ T chc, c nhn t in, t in:
M s thu: Cho php NSD t nhp ti a 13 k t, kim tra
ng cu trc m s thu. Bt buc nhp
Tn: Cho php NSD t nhp kiu text, ti a 200 k t
a ch: T nhp, kiu text, ti a 200 k t
+ Hp ng
S: Cho php NSD t nhp, kiu text, ti a 100 k t. Bt buc
nhp
Ngy: Cho php NSD t nhp kiu ngy thng. Ngy hp ng
phi nm trong k bo co, nu khng nm trong k bo co th
ng dng a ra cnh bo vng Ngy hp ng phi nm trong
k bo co. ngh xem li. Bt buc nhp
cu trc
2 k t u l: 01 hoc 02
-9
ph, l ph.
M bin lai
K hiu mu bin lai
219/294
Ti liu hng dn s dng
01
HTKKv3.3.4
Bin lai thu ph, l ph khng c 01BLP

mnh gi
02
Bin lai thu ph, l ph c mnh gi 02BLP
sa, di ti a 200 k t
H, K, L, M, N, P, Q, R, S, T, U, V, X, Y.
ca m tnh, thnh ph
L, M, N, P, Q, R, S, T, U, V, X, Y.
+ T s: Kiu s, NSD t nhp.
loi bin lai thu ph, l ph, cng mu s, cng k hiu, cng
MST
220/294
Ti liu hng dn s dng
HTKKv3.3.4
T s khng m v <= n s
MST
Bt buc nhp
+ n s: Kiu s, NSD t nhp
MST
n s >= T s
MST
Bt buc nhp
n 0 th s lng = 0
- Trng hp kim tra:
+ Nu NSD chn ct M bin lai th UD bt buc nhp cc ct Tn loi
bin lai, K hiu mu bin lai, K hiu bin lai, T s, n s.
Ngc li, UD khng bt buc, vn cho php in bnh thng.
3.13.3 Bo co mt, chy bin lai thu ph, l ph Mu BC21/AC theo thng t
153/2012/TT-BTC
Cch gi:
- T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co mt,
chy, hng bin lai thu ph, l ph (BC21/AC) khi mn hnh k khai s hin
th ra nh sau.
221/294
Ti liu hng dn s dng
HTKKv3.3.4

Thng tin chung
Tn t chc, c nhn lm mt, chy, hng bin lai thu ph, l ph
M s thu
a ch
Ngy, thng, nm pht hin b mt, chy, hng bin lai thu ph,
l ph: NNT t nhp theo nh dng ngy thng. (T chc, c
nhn) c ly t ng t Tn t chc, c nhn lm mt, chy,
hng bin lai thu ph, l ph t trn xung.
Ngi i din theo php lut: nhp kiu text, bt buc nhp
L do mt, chy, hng ho n
Thng tin chi tit
M bin lai
K hiu mu bin lai
01

gi
222/294
Ti liu hng dn s dng
HTKKv3.3.4
02
02BLP
sa, di ti a 200 k t
cu trc
2 k t u l: 01 hoc 02
-9
ph, l ph.
H, K, L, M, N, P, Q, R, S, T, U, V, X, Y.
ca m tnh, thnh ph
L, M, N, P, Q, R, S, T, U, V, X, Y.
223/294
Ti liu hng dn s dng
HTKKv3.3.4

T s khng m v <= n s
Bt buc nhp
n s >= T s
Bt buc nhp
n 0 th s lng = 0
+ Lin bin lai thu ph, l ph: T nhp, kiu text
+ Ghi ch: Cho php NSD chn trong combobox, mc nh l trng
nhng khi Ghi d liu th kim tra nu trng Ghi ch nu trng th
UD a ra cnh bo . Gi tr trong combobox gm cc gi tr sau:
o s dng
o Cha s dng
3.13.4 Thng bo kt qu hy bin lai thu ph, l ph Mu TB03/AC theo
Cch gi:
- T menu chc nng K khai/Bin lai thu ph, l ph chn Thng bo kt qu
hy bin lai thu ph, l ph (TB03/AC) khi mn hnh k khai s hin th ra
nh sau.
224/294
Ti liu hng dn s dng
HTKKv3.3.4

Thng tin chung
Tn t chc, c nhn
M s thu
a ch
Knh gi: NNT t nhp kiu text
Phng php hy bin lai thu ph, l ph: NNT t nhp kiu text
Hi, gi, Ngy, thng, nm thng bo hy bin lai thu ph, l
ph: NNT t nhp theo nh dng ngy thng. (T chc, c nhn)
ly t ng t Tn t chc, c nhn t trn xung
Ngi i din theo php lut: NNT t nhp kiu text, bt buc
nhp
Thng tin chi tit
225/294
Ti liu hng dn s dng
HTKKv3.3.4
M bin lai
K hiu mu bin lai
01

gi
02
02BLP
sa, di ti a 200 k t
cu trc
2 k t u l: 01 hoc 02
-9
ph, l ph.
H, K, L, M, N, P, Q, R, S, T, U, V, X, Y.

i vi bin lai c k hiu 6 k t th khng c hai k t u
ca m tnh, thnh ph
226/294
Ti liu hng dn s dng
HTKKv3.3.4

L, M, N, P, Q, R, S, T, U, V, X, Y.
T s khng m v <= n s
Bt buc nhp
n s >= T s
Bt buc nhp
n 0 th s lng = 0
3.13.5 Bo co tnh hnh s dng bin lai thu ph, l ph Mu BC7/AC theo
Cch gi:
- T menu chc nng K khai/Bin lai thu ph, l ph chn Bo co tnh hnh
s dng bin lai thu ph, l ph (BC26/AC) khi mn hnh k khai s hin th
ra nh sau.
227/294
Ti liu hng dn s dng
HTKKv3.3.4
- NNT chn K bo co theo qu v c th chn cc ph lc cn k khai ri

nhn vo nt lnh ng mn hnh bo co s hin thi ra nh sau:

Thng tin chung
Tn t chc, c nhn
M s thu
a ch
Chuyn a im: NNT chn check CQT c trong trng hp
chuyn a im hay khng
Thng tin chi tit
228/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ct M bin lai thu ph, l ph, Tn loi bin lai thu ph, l ph, Mu
s: Nhp tng t nh trn Thng bo pht hnh bin lai thu ph, l ph.
+ K hiu bin lai thu ph, l ph: i vi bin lai thu ph, l ph t in, t
in th nhp tng t nh Thng bo pht hnh. Ring i vi bin lai
thu ph, l ph do cc thu pht hnh th thm 02 k t u k hiu (gi
l m ho n do Cc Thu in, pht hnh) (Danh sch M bin lai thu
ph, l ph ca Cc Thu cc tnh, thnh ph trc thuc Trung ng pht
hnh theo Ph lc 2 km theo Thng t s 153/2010/TT-BTC).
+ S tn u k: Nu l ln u tin chy ng dng th NNT t nhp s tn
u k ca k u, t k th 2 tr i th ng dng s t chuyn s tn
cui k ca k trc ln, cho php sa.
Ch : Nu trn cng mt dng th T s - n s phi k khai lin tip,
nu khng lin tip th phi tch dng.
Ch tiu [5] (Tng s): T tnh theo cng thc [5] = (([7] - [6]) +
1) + (([9] - [8]) + 1), khng cho php sa
Ch tiu [6], [7]: NNT t nhp kiu s.
mt loi bin lai thu ph, l ph, cng mu s, cng k hiu
o T s [6] khng m v <= n s [7]
Ch tiu [7]: n s: Kiu s, NNT t nhp kiu s
o n s [7] >= T s [6]
+ S mua/pht hnh trong k
Ch tiu [8]: NNT t nhp kiu s.
o T s [8] khng m v <= n s [9]
Ch tiu [9]: NNT t nhp kiu s
o n s [9] >= T s [8]
Ch : Nu trong cng mt loi bin lai thu ph, l ph, cng mu s,
cng k hiu m c nhiu khong s lng tn u k (Khong [06] n
[07]) th phi nhp gi tr ca s mua/ pht hnh trong k dng m c
gi tr ca ch tiu [07] ln nht v gi tr T s [08] phi bng gi tr ca
ch tiu [07] + 1
+ Ch tiu [13](S lng s dng): NNT t nhp kiu s v nh hn
hoc bng ch tiu [5] (Tng s tn u k, mua/pht hnh trong k)
229/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu [15], [17], [19]: NNT t nhp kiu text v cc s ny phi

nm trong khong {[10], [11]} v khng c trng nhau, khng giao
nhau
Trong cng mt loi bin lai thu ph, l ph, mu bin lai thu ph,
l ph v k hiu bin lai thu ph, l ph th cc dng khng c
giao nhau, trng nhau.
Nu l cc S khng lin tip k khai di dng lit k th c
ngn cch nhau bng du (;): VD: 8;12;22 (3 s)
Nu l cc s lin tip trong 1 khong th k khai di dng
khong v s dng du (-). VD: 51-100 (50 s)
- Cc ch tiu t tnh: Xt 3 trng hp
Ch tiu [5] = ([9] [8]) + 1
Ch tiu [12] = [13] + [14] + [16] + [18].
ch tiu [15], [17], [19]
Tn cui k
o Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch
tiu [20], [21], [22] u bng 0
o Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [9]
o Ch tiu [22] = ( [21] [20] ) +1
o Nu [13] + [14] + [16] + [18] = 0 th ([20] = [8] ; [21] = [9])
Ch tiu [5] = ([7] [6]) + 1
Ch tiu [12] = [13] + [14] + [16] + [18].
ch tiu [15], [17], [19]
Tn cui k
o Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch
tiu [20], [21], [22] u bng 0
o Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [7]
o Ch tiu [22] = ( [21] [20] ) +1
o Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [7])
230/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Trng hp 3: Ch tiu [6]<> 0, [7] <> 0, [8] v [9] <> 0. Khi

Kim tra bt buc Ch tiu [8]= ch tiu [7]+1
Ch tiu [5] = (([7] [6]) + 1) + (([9] [8]) + 1) hoc [5]= [9][6]+1
Ch tiu [12] = [13] + [14] + [16] + [18] v [12] <= [5].
ch tiu [15], [17], [19]
Tn cui k
o Nu [5] = [12] v [13] + [14] + [16] + [18] <> 0 th cc ch
tiu [20], [21], [22] u bng 0
o Nu [5] > [12] v [13] + [14] + [16] + [18] <> 0 th ch tiu
[20] = [11] + 1; ch tiu [21] = [9]
o Ch tiu [22] = ( [21] [20] ) +1
o Nu [13] + [14] + [16] + [18] = 0 th ([20] = [6] ; [21] = [9])
3.14 Hng dn thc hin chc nng lp bo co ti chnh
3.14.1 Lp B Bo co ti chnh theo Quyt nh 15/2006/Q-BTC

Cch gi:
- T menu chc nng Bo co ti chnh chn B Bo co ti chnh (Q
15/2006-BTC) khi mn hnh k khai s hin th ra nh sau.
231/294
Ti liu hng dn s dng
HTKKv3.3.4
- 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 mn
hnh s hin th ra mt bng k vi cc ph lc tng ng vi phc lc bn
chn. ng dng kim tra nu ngi np thu chn ng thi hai ph lc
LCTTTT v LCTTGT th ng dng s a ra thng bo Bn ch c chn
mt trong hai ph lc LCTTTT v LCTTGT. Bn c chc chn nhn c hai ph
lc ny khng? Nu chn C ng dng vn cho php k khai ng thi hai
ph lc, nu chn Khng th ng dng quay li mn hnh chn k k khai
ban u.
- T cc ph lc ca Bo co ti chnh theo quyt nh Q 15/2006-BTC bn
ln lt nhp d liu cho cc ph lc.
- Cch nhp d liu cho cc ph lc nh sau:
3.14.1.1
Bng cn i k ton cho DN theo Quyt nh 15/2006/QBTC
- Hng dn nhp d liu:

232/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Mc nh cc ch tiu c ch dn n cc mc trong bn thuyt minh theo

quy nh hin hnh. Nu c s thay i v cc mc thuyt minh ny th
ngi s dng s sa li. V ngi s dng c php sa tt c cc ch
tiu trong ct thuyt minh.
+ Cc ct phi nhp: ct [S nm nay], [S nm trc]
+ Tt c cc ch tiu u nhn gi tr mc nh l 0
- Cc ch tiu tnh ton
+ Ch tiu [100] = [110] + [120] + [130] + [140] + [150]
+ Ch tiu [110] = [111] + [112]
+ Ch tiu [120] = [121] + [129]
+ Ch tiu [130] = [131] + [132] + [133] + [134] + [135] + [139]
+ Ch tiu [140] = [141] + [149]
+ Ch tiu [150] = [151] + [152] + [154] + [158]
+ Ch tiu [200] = [210] + [220] + [240] + [250] + [260]
+ Ch tiu [210] = [211] + [212] + [213] + [218] + [219]
+ Ch tiu [220] = [211] + [224] + [227]
+ Ch tiu [221] = [222] + [223]
+ Ch tiu [224] = [225] + [226]
+ Ch tiu [227] = [228] + [229]
+ Ch tiu [240] = [241] + [242]
+ Ch tiu [250] = [251] + [252] + [258] + [259]
+ Ch tiu [260] = [261] + [262] + [268]
+ Ch tiu [270] = [100] + [200]
+ Ch tiu [300] = [310] + [330]
+ Ch tiu [310] = [311] + [312] + + [319] + [320] + [323]
+ Ch tiu [330] = [331] + [332] + + [336] + [337] + [338] + [339]
+ Ch tiu [400] = [410] + [430]
+ Ch tiu [410] = [411] + [412] + + [420] + [421] + [422]
+ Ch tiu [430] = [432] + [433]
+ Ch tiu [440] = [300] + [400]
+ i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo
co ti chnh theo quy nh ca c quan thu.
233/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.1.2
Bo co kt qu H SXKD cho DN theo quyt nh
15/2006/Q-BTC
- Hng dn nhp d liu:

- Cc ch tiu cn nhp v tnh ton:
+ Cc ch tiu c php nhp trong ct S nm nay v S nm trc gm
01, 02, 11, 21, 22, 23, 24, 25, 31, 32, 51, 52 u nhn gi tr mc nh l
0
+ Cc ch tiu c nh du bng mu xanh s c t ng tnh ton v
khng phi nhp. Cc ch tiu ny c ghi rt r cng thc t cc ch
tiu khc trn bo co kt qu hot ng sn xut kinh doanh.
+ Cc ch tiu cn rng buc kim tra tnh logic gm cc ch tiu 02, 23, v
ngy k.
234/294
Ti liu hng dn s dng
HTKKv3.3.4
i vi ch tiu 02 cc khon gim tr doanh thu s lun nh

hn hoc bng ch tiu 01 doanh thu bn hnh v cung cp dch
v.
i vi ch tiu 23 chi ph li vay s lun nh hn hoc bng ch
tiu 22 chi ph ti chnh.
i vi ngy k, y l ngy bt buc phi c trn mi t khai
hoc bo co ti chnh theo quy nh ca c quan thu.
3.14.1.3
Bo co LCTT (Trc tip) cho DN theo Quyt nh
15/2006/Q-BTC
- Hng dn nhp d liu:
235/294
Ti liu hng dn s dng
HTKKv3.3.4

- Cc ch tiu phi nhp
+ [01], [02], [03], [04], [05], [06], [07], [21], [22], [23], [24], [25], [26],
[27], [31], [32], [33], [34], [35], [36], [60] [61] ban u nhn gi tr mc
nh l s 0
+ Ch tiu [20] = [01] + [02] + + [06] + [07]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
236/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.1.4
Bo co LCTT (Gin tip) cho DN theo Quyt nh
15/2006/Q-BTC
- Hng dn nhp d liu:

+ Tt c cc ch tiu ban u nhn gi tr mc nh l 0
+ Ch tiu [08] = [01] + [02] + + [06]
+ Ch tiu [20] = [08] + [09] + [10] + + [16]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
237/294
Ti liu hng dn s dng
+
+
+
+
HTKKv3.3.4
Ch tiu [40] = [31] + [32] + + [36]

Ch tiu [50] = [20] + [30] + [40]
Ch tiu [70] = [50] + [60] + [61]
i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo
3.14.2 Lp B Bo co ti chnh theo Quyt nh 48/2006/Q-BTC

Cch gi:
48/2006-BTC) khi mn hnh k khai s hin th ra nh sau.

ban u.
- T cc ph lc ca Bo co ti chnh theo quyt nh (Q 48/2006-BTC) bn
ln lt nhp d liu cho cc ph lc.
238/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.2.1
Bng cn i k ton cho DN theo Quyt nh 48/2006/QBTC
- Hng dn nhp d liu:

- Cc ch tiu phi nhp
239/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu phi nhp dng s, mc nh l 0: [110], [121], [131], [132],

[138], [141], [151], [152], [157] , [158], [211], [213], [221], [231], [240],
[241], [248], [311], [312], [313], [314], [315], [316], [318], [ 323], [327],
[328], [329], [331], [332], [334], [336], [338], [339], [411], [412], [413],
[414], [415], [416], [417]
+ Cc ch tiu nhp dng s, mc nh l 0, cho php nhp s m: [129],
[139], [149], [212], [222], [239], [249]
+ Cc ch tiu ngoi bng: mc nh l 0,cho php nhp s m.
+ Ch tiu [100] = [110] + [120] + [130] + [140] + [150]
+ Ch tiu [120]= [121] + [129]
+ Ch tiu [130] = [131] + [132] + [138] + [139]
+ Ch tiu [140] = [141] + [149]
+ Ch tiu [150] = [151] + [152] + [157] + [158]
+ Ch tiu [200] = [210] + [220] + [230] + [240]
+ Ch tiu [210] = [211] + [212] + [213]
+ Ch tiu [220] = [221] + [222]
+ Ch tiu [230] = [231] + [239]
+ Ch tiu [240] = [241] + [248] + [249]
+ Ch tiu [250] = [100] + [200]
+ Ch tiu [300] = [310] + [330]
+ Ch tiu [310] = [311] + [312] + [313] + [314] + [315] + [316] + [318] +
[323] + [327] + [328]+ [329]
+ Ch tiu [330] = [331] + [332] +[334] + [336] + [338] + [339]
+ Ch tiu [400] = [410]
+ Ch tiu [410] = [411] + [412] + [413] + [414] + [415] + [416] + [417]
+ Ch tiu [440] = [300] + [400]
+ i vi cc ch tiu ngoi bng: UD h tr thm dng khi nhn F5
240/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.2.2
Bo co kt qu H SXKD cho DN theo Quyt nh
48/2006/Q-BTC
Hng dn nhp d liu:

+ + Mc nh cc ch tiu c ch dn n cc mc trong bn thuyt minh
theo quy nh hin hnh. Nu c s thay i v cc mc thuyt minh ny
th ngi s dng s sa li. V ngi s dng c php sa tt c cc
ch tiu trong ct thuyt minh.
- Cc ch tiu cn nhp v tnh ton
-
241/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu cn rng buc kim tra tnh logic gm cc ch tiu 02, 23, v
ngy k.
i vi ch tiu 02 cc khon gim tr doanh thu s lun nh
hn hoc bng ch tiu 01 doanh thu bn hnh v cung cp dch
v.
i vi ch tiu 23 chi ph li vay s lun nh hn hoc bng ch
tiu 22 chi ph ti chnh.
i vi ngy k, y l ngy bt buc phi c trn mi t khai
hoc bo co ti chnh theo quy nh ca c quan thu.
3.14.2.3
Bo co LCTT (Trc tip) cho DN theo Quyt nh
48/2006/Q-BTC
242/294
Ti liu hng dn s dng
HTKKv3.3.4
- Hng dn nhp d liu:

- Cc ch tiu phi tnh ton
+ Ch tiu [20] = [01] + [02] + + [06] + [07]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
243/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.2.4
Bo co LCTT (Gin tip) cho DN theo Quyt nh
48/2006/Q-BTC
- Hng dn nhp d liu:

+ + Mc nh cc ch tiu c ch dn n cc mc trong bn thuyt minh
theo quy nh hin hnh. Nu c s thay i v cc mc thuyt minh ny
th ngi s dng s sa li. V ngi s dng c php sa tt c cc
ch tiu trong ct thuyt minh.
+ Ch tiu [08] = [01] + [02] + + [06]
+ Ch tiu [20] = [08] + [09] + [10] + + [16]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
244/294
Ti liu hng dn s dng
+
+
+
+
HTKKv3.3.4
Ch tiu [40] = [31] + [32] + + [36]

Ch tiu [50] = [20] + [30] + [40]
Ch tiu [70] = [50] + [60] + [61]
3.14.2.5
K khai Bng cn i ti khon theo Q s 48/2006/Q-BTC
- Cc ch tiu cn nhp
+ Cc ct phi nhp: Nhp cc gi tr N, C cho cc ct [S d u
nm], [S pht sinh trong nm]. Cc ch tiu phi nhp dng s: [1111],
[1112], [1113], [1121], [1122], [1123], [121], [131], [1331], [1332],
[1381], [1388], [141], [142], [152] ..[157], [1591], [1592], [1593],
[171], [2111], [2112], [2113], [2141], [2142], [2143], [2147], [217],
[2212], [2213], [2218], [229], [2411], [2412], [2413], [242], [244],
[311], [315], [331], [33311], [33312], [3332] .[3339], [334], [335],
[3381] .[3388], [3389], [3411], [3412], [34131] ..[34133], [3414],
[351], [352], [3531], [3532], [3353], [3354], [3561], [3532], [4111],
[4112], [4118], [418], [419], [4211], [4212], [4311], [4312], [5111],
[5112], [5113], [5118], [515], [5211] [5213], [611], [631], [632],
[635], [6421], [6422], [711], [811], [821], [911]. Cc ch ngoi bng ban
u nhn gi tr mc nh l s 0 v cho php nhp s m.
245/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ct phi nhp: Nhp cc gi tr N, C cho cc ct [S d u

nm], [S pht sinh trong nm]. Cc ch tiu phi nhp dng s: [2141],
[2142], [2143], [2147].
- Cc ch tiu tnh ton
+ Ch tiu [111] = [1111] + [1112] + [1113]
+ Ch tiu [112] = [1121] + [1122] + [1123]
+ Ch tiu [133] = [1331] + [1332]
+ Ch tiu [138] = [1381] + [1382]
+ Ch tiu [159] = [1591] + [1592] + [1593]
+ Ch tiu [211] = [2111] + [2112] + [2113]
+ Ch tiu [214] = [2141] + [2142] + [2143] + [2147]
+ Ch tiu [221] = [2212] + [2213] + [2218]
+ Ch tiu [241] = [2411] + [2412] + [2413]
+ Ch tiu [333] = [3331] + [3332] + .+ [3339]
+ Ch tiu [3331] = [33311] + [33312]
+ Ch tiu [338] = [3381] + + [3384]+ [3386] + [3388] + [3389]
+ Ch tiu [341] = [3411] + [3412] + [3413] + [3414]
+ Ch tiu [3413] = [34131] + [34132] + [34133]
+ Ch tiu [353] = [3531] + [3532] + [3533] + [3534]
+ Ch tiu [356] = [3561] + [3562]
+ Ch tiu [411] = [4111] + [4112] + [4118]
+ Ch tiu [421] = [4211] + [4212]
+ Ch tiu [511] = [5111] + [5112] + [5113] + [5118]
+ Ch tiu [521] = [5211] + [5212] + [5213]
+ Ch tiu [642] = [6421] + [6422]
- Cng thc tnh ton i vi ct S d cui nm
+ i vi ti khon u 1, 2: D n cui k = D n u k - D c u
k + ps n - ps c, nu dng bn d n, nu m chuyn sang d c,
cho php sa khc cng thc th cnh bo vng D n cui k khc
(n u k - c u k+ ps n - ps c). ngh xem li ( tr 131, 1381,
1388, 331, cc ti khon con ca 338,141, 333 v cc ti khon cp con
ca 333).
+ i vi ti khon u 3, 4: D c cui k = D c u k - D n u
k + ps c trong k - ps n trong k, nu kt qu dng bn d c,
kt qu m chuyn sang d n, cho php sa khc th cnh bo vng
D c cui k khc (D c u k - D n u k + ps c trong k - ps
n trong k). ngh xem li ( tr 131, 1381, 1388, 331, cc ti khon
con ca 338, 141, 333 v cc ti khon cp con ca 333)
+ Ring i vi ti khon lng tnh nh 131, 1381, 1388, 331, cc ti
khon con ca 338, 141, 333 v cc ti khon cp con ca 333 th
246/294
Ti liu hng dn s dng
HTKKv3.3.4
S d u nm: Cho php nhp c d n , d c

S pht sinh trong nm: cho php nhp c d n v d c ng
thi.
S d cui nm: cho php nhp dng s
Cc iu kin kim tra
o i vi cc ti khon u 1, u 2, u 3, u 4: Ti phn S d u
k Ch cho nhp 1 trong 2 bn d n hoc d c, nu NSD nhp c d
n v d c th h thng cnh bo ( tr cc ti khon lng tnh)
o i vi cc ti khon u 5, 6, 7, 8, 9 th khng cho nhp gi tr ti ct
S d cui k ( c bn N v bn C)
o B sung thm dng Tng cng sau ti khon 911: Kim tra ti cc ct
S d u k, s pht sinh trong k, S d cui k tng bn N phi
bng bn C, nu khc th UD a ra cnh bo vng Tng s d bn
n phi bng tng s d bn c
3.14.3 Lp B Bo co ti chnh theo Quyt nh 16/2007/Q-NHNN
Cch gi:
16/2007/Q-NHNN) khi mn hnh k khai s hin th ra nh sau.

ban u.
247/294
Ti liu hng dn s dng
HTKKv3.3.4
- T cc ph lc ca Bo co ti chnh theo quyt nh (Q 16/2007/QNHNN) bn ln lt nhp d liu cho cc ph lc.

3.14.3.1
Bng CKT cho ngn hng theo quyt nh 16/2007/QNHNN
- Hng dn nhp d liu:

- Cc ch tiu cn nhp
248/294
Ti liu hng dn s dng
HTKKv3.3.4

Phn A:
+ [III] = III.[1] + III.[2] + III.[3]
+ [IV] = IV.[1] + IV.[2]
+ [VI] = VI.[1] + VI.[2]
+ [VII] = VII.[1] + VII.[2] + VII.[3]
+ [VIII] = VIII.[1] + VIII.[2] + VIII.[3] + VIII.[4] + VIII.[5]
+ [IX] = IX.[1] + IX.[2] + IX.[3]
+ IX.[1] = IX.[1.a] + IX.[1.b]
+ IX.[1] = IX.[2.a] + IX.[2.b]
+ IX.[1] = IX.[3.a] + IX.[3.b]
+ [X] = X.[a] + X.[b]
+ [XI] = XI.[1] + X1.[2] + XI.[3] + X1.[4] + XI.[5]
Phn B:
+ [II] = II.[1] + II.[2]
+ [VII] = VII.[1] + VII.[2] + VII.[3] + VII.[4]
+ [VIII] = VIII.[1] + VIII.[2] + VIII.[3] + VIII.[4] + VIII.[5]
+ VIII[1] = VIII.[1.a] + VIII.[1.b] + VIII.[1.c] + VIII.[1.d] + VIII.[1.e] +
VIII.[1.g]
Ch tiu ngoi bng:
+ [I] = I.[1] + I.[2] + I.[3]
249/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.3.2
Bo co KQ H SXKD cho NH theo quyt nh 16/2007/QNHNN
- Hng dn nhp d liu:

+ Cc ch tiu cn rng buc kim tra tnh logic gm ch tiu ngy k.
250/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.3.3
Bo co LCTT (Trc tip) cho NH theo Q 16/2007/QNHNN
- Hng dn nhp d liu:

+ Ch tiu [20] = [01] + [02] + + [06] + [07]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
251/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [50] = [20] + [30] + [40]

+ Ch tiu [70] = [50] + [60] + [61]
3.14.3.4
Bo co LCTT (Gin tip) cho NH theo Q 16/2007/QNHNN
- Hng dn nhp d liu:

252/294
Ti liu hng dn s dng
+
+
+
+
+
+
+
+
HTKKv3.3.4
Tt c cc ch tiu ban u nhn gi tr mc nh l 0

Ch tiu [08] = [01] + [02] + + [06]
Ch tiu [20] = [09] + [10] + + [16]
Ch tiu [30] = [21] + [22] + + [26] + [27]
Ch tiu [40] = [31] + [32] + + [36]
Ch tiu [50] = [20] + [30] + [40]
Ch tiu [70] = [50] + [60] + [61]
3.14.4 Lp B bo co ti chnh theo Thng t s 95/2008/TT-BTC v Thng

t s 162/2010/TT-BTC
Cch gi:
- T menu chc nng Bo co ti chnh chn B Bo co ti chnh
95/2008/TT-BTC khi mn hnh k khai s hin th ra nh sau.

ban u.
- T cc ph lc ca Bo co ti chnh theo Thng t 95/2008/TT-BTC bn ln
lt nhp d liu cho cc ph lc.
- Bng cn i k ton cho CTCK theo Thng t 95/2008/TT-BTC
253/294
Ti liu hng dn s dng
HTKKv3.3.4
Hng dn nhp d liu:

+ Cc ct phi nhp: ct [S cui qu], [S u nm]
+ Cc ch tiu phi nhp dng s, mc nh l 0: [111], [112], [121], [131],
[132], [133], [135], [138], [140], [151], [152], [154], [157], [158], [211],
[212], [213], [218], [222], [225], [228], [230], [241], [245], [251], [252],
[254], [255], [258], [261], [262], [263], [268], [311], [312], [313], [314],
[315], [316], [317], [319], [320], [321], [322], [323], [327], [328], [329],
[331], [332], [333], [334], [335], [336], [337], [338], [339], [359], [411],
[412], [413], [415], [416], [417], [418], [419], [420]
-
254/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu ngoi bng nhp dng s, mc nh l 0: [001], [002], [003],

[004], [005], [006], [007], [008], [009], [010], [011], [012], [013], [014],
[015], [016], [017], [018], [019], [020], [021], [022], [027], [032], [037],
[042], [047], [050], [082], [083], [084]
+ Cc ch tiu phi nhp dng s, cho php m, mc nh l 0: [129],
[139], [219], [223], [226], [229], [242], [259], [414].
+ Ch tiu [100] = [110] + [120] + [130] + [140] + [150]
+ Ch tiu [110] = [111] + [112]
+ Ch tiu [120] = [121] + [129]
+ Ch tiu [130] = [131] + [132] + [133] + [135] + [138] + [139]
+ Ch tiu [150] = [151] + [152] + [154] + [157] + [158]
+ Ch tiu [200] = [210] + [220] + [240] + [250] + [260]
+ Ch tiu [210] = [211] + [212] + [213] + [218] + [219]
+ Ch tiu [220] = [221] + [224] + [227] + [230]
+ Ch tiu [221] = [222] + [223]
+ Ch tiu [224] = [225] + [226]
+ Ch tiu [227] = [228] + [229]
+ Ch tiu [240] = [241] + [242]
+ Ch tiu [250] = [251] + [252] + [253] + [258] + [259]
+ Ch tiu [253] = [254] + [255]
+ Ch tiu [260] = [261] + [262] + [263] + [268]
+ Ch tiu [270] = [100] + [200]
+ Ch tiu [300] = [310] + [330]
+ Ch tiu [310] = [311] + [312] + [313] + [314] + [315] + [316] + [317] +
[319] + [320] + [321] + [322] +[323] + [327] + [328] + [329]
+ Ch tiu [330] = [331] + [332] + + [336] + [337] + [338] + [339] +
[359]
+ Ch tiu [400] = [410]
+ Ch tiu [410] = [411] + [412] + + [419] + [420]
+ Ch tiu [440] = [300] + [400]
255/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.4.1
Bo co KQ H SXKD cho CTCK theo Thng t 95/2008/TTBTC
- Cc ch tiu cn nhp:
+ Cc ch tiu phi nhp: [01.1], [01.2], [01.3], [01.4], [01.5], [01.6],
[01.7], [01.8], [01.9], [02], [11], [25], [31], [32], [51], [52], [70] v ban
u nhn gi tr mc nh l s 0.
+ Ch tiu [01] = [01.1] + [01.2] + [01.3] + [01.4] + [01.5]+ [01.6] + [01.7]
+ [01.8] + [01.9]
+ Ch tiu [10] = [01] [02]
+ Ch tiu [20] = [10] [11]
+ Ch tiu [30] = [20] - [25]
+ Ch tiu [40] = [31] [32]
o Ch tiu [50] = [30] + [40]
256/294
Ti liu hng dn s dng
HTKKv3.3.4
o Ch tiu [60] = [50] [51] - [52]

i vi ngy k, y l ngy bt buc phi c trn mi t khai hoc bo co ti
chnh theo quy nh ca c quan thu.
3.14.4.2
Bo co LCTT (Trc tip) cho CTCK theo Thng t
95/2008/TT-BTC
- Hng dn nhp d liu:

257/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Cc ch tiu phi nhp: [01], [02], [05], [06], [07], [08], [09], [10], [11],
[12], [13], [14], [15], [21], [22], [23], [24], [25], [26], [27], [31], [32],
[33], [34], [35], [36], [60] ban u nhn gi tr mc nh l s 0 v khng
cho php nhp m.
+ Ch tiu [61] ban u nhn gi tr mc nh l s 0 v cho php nhp m.
+ Ch tiu [20] = [01] + [02] + + [14] + [15]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
258/294
Ti liu hng dn s dng
HTKKv3.3.4
3.14.4.3
Bo co LCTT (Gin tip) cho CTCK theo Thng t
95/2008/TT-BTC
- Hng dn nhp d liu:

+ Cc ch tiu phi nhp: [01], [02], [06], [13], [14], [15], [16], [21], [22],
[23], [24], [25], [26], [27], [31], [32], [33], [34], [35], [36], [60] ban u
nhn gi tr mc nh l s 0 v khng cho php nhp m.
+ Cc ch tiu phi nhp: [03], [04], [05], [09], [10], [11], [12], [61] ban
u nhn gi tr mc nh l s 0 v cho php nhp m.
259/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu tnh ton

+ Ch tiu [08] = [01] + [02] + + [06]
+ Ch tiu [20] = [09] + [10] + + [16]
+ Ch tiu [30] = [21] + [22] + + [26] + [27]
+ Ch tiu [40] = [31] + [32] + + [36]
+ Ch tiu [50] = [20] + [30] + [40]
+ Ch tiu [70] = [50] + [60] + [61]
3.15 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v
Thy in
3.15.1 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
Cch gi:
- T menu chc nng K khai/T khai Thy in chn T khai GTGT
01/T-GTGT.

vo nh:
c chn k tnh thu ln hn thng hoc qu hin ti.
hay T khai b sung.
260/294
Ti liu hng dn s dng
HTKKv3.3.4

k khai.
A.Trng hp khi t khai ln u

- Sau nhn vo nt lnh ng hin th ra t khai GTGT mu 01/TGTGT.
261/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp:
+ Ch tiu [21], [22], [24], [26] : Nhp dng xx,xx
+ Ch tiu [23] = [21] * [22], lm trn 2 ch s sau du phy
+ Ch tiu [25] = [23] * [24], lm trn 2 ch s sau du phy
+ Ch tiu [27] = [25] [26]. Kim tra ch tiu [27] = Tng thu GTGT
trn PL 01-2/T-GTGT, nu khc th UD a ra cnh bo Ch tiu
[27] phi bng tng s thu GTGT trn PL 01-2/T-GTGT
262/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 01-2/T-GTGT: Bng phn b s thu gi tr gia tng phi np ca

CSSX thy in cho cc a phng
- Cc ch tiu cn nhp
+ Ct (1) - STT: nhp kiu text
+ 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: NSD chn nu l nh my thy in, nu khc th khng.
+ 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 (%): cho php NSD t nhp dng xx,xx
+ Ct (6) - S thu GTGT phi np: cho php 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, mc nh l 0
B.Trng hp khi t khai b sung
v KHBS
01/GTGT.
3.15.2 T khai thu ti nguyn mu 03/T-TAIN
Cch gi:
263/294
Ti liu hng dn s dng
HTKKv3.3.4
- T menu chc nng K khai/T khai Thy in chn T khai thu ti

nguyn 03/T-TAIN. bt u thc hin k khai t khai thu bn cn la
chn cc thng tin u vo nh:
c chn k tnh thu ln hn thng hoc qu hin ti.
hay T khai b sung.
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 mu 03/T-TAIN.
264/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp
+ Ch tiu [21]: Chn trong danh mc ti nguyn, mc nh l Ti nguyn
nc thin nhin dng cho sn xut thy in, ch bao gm nhm loi
nc ti nguyn.
+ Ch tiu [22]: Mc nh theo loi ti nguyn, khng cho php sa
+ Ch tiu [23] Nh my thy in: NSD t nhp, dng text, ti a 200
k t
+ Ch tiu [24] M s thu: NSD nhp ti a 14 k t, kim tra cu trc
MST
+ Ch tiu [25] Sn lng in xut tuyn (KW/h): NNT t nhp dng
xx,xxx.
+ Ch tiu [26] Gi tnh thu n v ti nguyn: NNT t nhp dng
xx,xx.
+ Ch tiu [28] Thu TN d kin c min gim trong k : NNT t nhp
- Cc ch tiu tnh ton
+ Ch tiu [27] Thu ti nguyn pht sinh trong k: ng dng h tr tnh
theo cng thc [27] = [25] * [26] * [22]
+ Ch tiu [29] Thu TN pht sinh phi np trong k: ng dng h tr
tnh theo cng thc [29] = [27] [28], nu m th [29] = 0
+ Dng Tng cng ly tng ca cc ch tiu tng ng [27], [28], [29]
265/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 03-1/T-TAIN: Bng k Bng phn b s thu Ti nguyn phi np

ca c s sn xut thy in cho cc a phng
STT: cho php NSD nhp kiu text , ti a 10 k t

Ch tiu: T nhp kiu text, di ti a 200 k t
M s thu: Nhp ti a 14 k t, kim tra cu trc MST
CQT a phng ni pht sinh hot ng sn xut thy in: Chn trong
danh mc C quan thu qun l cp Cc.
+ T l phn b (%):cho php NSD t nhp dng xx,xx.
+ S thu ti nguyn phi np: Nhp kiu s khng m, mc nh l 0
+ Dng Tng cng ct S thu ti nguyn phi np: NSD t nhp
+
+
+
+

v KHBS
01/GTGT.
3.15.3 T khai thu quyt ton thu ti nguyn dnh cho thy in mu
03A/T-TAIN
Cch gi:
- T menu chc nng K khai/T khai Thy in chn T khai quyt ton
thu ti nguyn 03/T-TAIN. bt u thc hin k khai t khai thu bn
cn la chn cc thng tin u vo nh:
266/294
Ti liu hng dn s dng
HTKKv3.3.4
+ K tnh thu: ng dng s mc nh k tnh thu bng nm hin ti 1, bn c th nhp k tnh thu m mun k khai nhng khng c
chn k tnh thu ln hn nm hin ti.
hay T khai b sung.
cc ph lc cn k khai.

lnh ng hin th ra t khai GTGT mu 03A/T-TAIN.
- Cc ch tiu cn nhp
267/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [21]: Chn trong danh mc ti nguyn, mc nh l Ti nguyn

nc thin nhin dng cho sn xut thy in, ch bao gm nhm loi
nc ti nguyn.
+ Ch tiu [22]: Mc nh theo loi ti nguyn, khng cho php sa
+ Ch tiu [23] Nh my thy in: NSD t nhp, dng text, ti a 200
k t
+ Ch tiu [24] M s thu: NSD nhp ti a 14 k t, kim tra cu trc
MST
+ Ch tiu [25] Sn lng in xut tuyn (KW/h): NNT t nhp dng
xx,xxx.
+ Ch tiu [26] Gi tnh thu n v ti nguyn: NNT t nhp dng
xx,xx.
+ Ch tiu [28], [30]: NNT t nhp dng s, khng m, mc nh l 0
- Cc ch tiu tnh ton
+ Ch tiu [27] Thu ti nguyn pht sinh trong k: ng dng h tr tnh
theo cng thc [27] = [25] * [26] * [22], cho sa
+ Ch tiu [29] Thu TN pht sinh phi np trong k: ng dng h tr
tnh theo cng thc [29] = [27] [28], nu m th [29] = 0
+ Ch tiu [31] S thu chnh lch so vi s quyt ton: ng dng h tr
tnh theo cng thc [31] = [29] [30], kt qu c th m
+ Dng Tng cng ly tng ca cc ch tiu tng ng [27], [28], [29],
[30], [31]
Ph lc 03-1/T-TAIN: Bng k Bng phn b s thu Ti nguyn phi np
ca c s sn xut thy in cho cc a phng
+ STT: cho php NSD nhp kiu text , ti a 10 k t

268/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu: T nhp kiu text, di ti a 200 k t

+ M s thu: Nhp ti a 14 k t, kim tra cu trc MST
+ CQT a phng ni pht sinh hot ng sn xut thy in: Chn trong
danh mc C quan thu qun l cp Cc.
+ T l phn b (%):cho php NSD t nhp dng xx,xx.
+ S thu ti nguyn phi np: Nhp kiu s khng m, mc nh l 0
+ Dng Tng cng ct S thu ti nguyn phi np: NSD t nhp
v KHBS
- K khai iu chnh b sung cho ch tiu [28], [29] cch ly d liu tng t
nh t 01/GTGT.
3.16 Hng dn thc hin chc nng k khai cc mu t khai thu i vi n v
Du kh
3.16.1 T khai thu thu nhp doanh nghip tm tnh i vi du kh mu
01A/TNDN- DK
Cch gi:
- T menu chc nng K khai/T khai Du kh chn T khai tm tnh i
vi du kh 01A/TNDN-DK.

vo nh:
+ K tnh thu theo ln xut bn:
269/294
Ti liu hng dn s dng
HTKKv3.3.4
Ngy thng nm: Mc nh l ngy hin ti

Ln xut bn: Cho php NSD t nhp dng text, ti a 10 l t
K tnh thu theo ln xut bn: UD cho php NSD chn Du th hoc
Condensate
+ K khai theo thng, mc nh l Thng hin ti -1, cho php sa nhng
khng c ln hn thng hin ti ca h thng
o K tnh thu theo thng: UD cho php NSD chn Kh thin
nhin
hay T khai b sung.
cc ph lc cn k khai.
lnh ng hin th ra t khai 01A/TNDN-DK
Cc ch tiu cn nhp
270/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [01], [02], [03]: t hin th

+ Ch tiu [08], [09]: UD ch cho php NSD la chn 1 trong 2 ch tiu
ny.
+ Ch tiu [10]: Nhp kiu dd/mm/yyyy, ch cho php nhp khi nhp ch
tiu [09]
+ Ch tiu [19]: Nhp dng text
+ Ch tiu [20]: Tn n v c u quyn hoc i l thu: Cho php
NSD chn 1 trong 2 loi. Nu phn Thng tin doanh nghip c nhp
thng tin i l thu th khi trn t khai s mc nh tch vo i l
thu v cho php sa. Nu khng nhp thng tin i l thu phn
Thng tin doanh nghip th UD khng cho check chn c hai i l
thu v i l y quyn.
+ Ch tiu [29]: Nhp dng xx,xxxx
+ Ch tiu [32]: Nhp theo dng xx,xxxx
+ Ch tiu [34] = nhp dng xx,xx. Kim tra ch tiu [34] <= [33]
+ Ch tiu [36]: UD ch bt buc Nhp theo dng s,ti a 5 ch s, khng
m khi la chn ch tiu [09], mc nh l 0
+ Ch tiu [31] = [29] * [30]
+ Ch tiu [33] = [31] * [32], lm trn n 2 s sau du phy, nu m th
[33] = 0
+ Ch tiu [35] = [33] [34], lm trn n 2 s sau du phy, nu m th
[35] = 0
Ph lc 01/PL-DK: Chi tit ngha v thu ca cc nh thu du kh
271/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [09] S thu phi np: Ly t ch tiu [35] ca t

01A/TNDN_DK chuyn sang
+ Ct (2) M s thu ca nh thu du kh: NSD t nhp, ti a 14 k t,
kim tra ng cu trc MST.
+ Ct (3) Tn nh thu: T nhp kiu text
+ Ct (4) T l phn b: cho php NSD t nhp dng xx,xxxx
+ Ct (5) S thu pht sinh phi np: (5) = ch tiu [09] * ct (4), lm
trn n 2 s sau du phy, nu kt qu m th set = 0
+ Ct (6) Ghi ch: NSD t nhp kiu text, ti a 250 k t
+ Tng cng ct (4): h thng t tnh. Kim tra tng ct (4) phi bng
100%. Nu khng h thng hin th cnh bo Tng t l phn b phi
bng 100%
+ Tng cng ct (5) = tng cc dng ct (5). Kim tra phi bng ch tiu
[09], nu khc th hin th cnh bo Tng s thu pht sinh phi np
phi bng ch tiu [09]
v KHBS
01/GTGT.
3.16.2 T khai thu thu nhp doanh nghip tm tnh i vi kh thin nhin
mu 01B/TNDN- DK
Cch gi:
vi kh thin nhin 01B/TNDN-DK.
272/294
Ti liu hng dn s dng
HTKKv3.3.4

vo nh:
+ Nhp k tnh thu theo qu: Mc nh l qu hin ti 1, khng cho
php nhp ln hn k hin ti.
hay T khai b sung.
cc ph lc cn k khai.
lnh ng hin th ra t khai 01B/TNDN-DK
- Cc ch tiu cn nhp
thu v i l y quyn.
273/294
Ti liu hng dn s dng
HTKKv3.3.4

+ Ch tiu [25], [27], [29] : Nhp dng xx, xx. Kim tra ch tiu [29] <=
[28]
+ Ch tiu [27]: Nhp dng xx,xx%.
+ Ch tiu [31]: Bt buc nhp theo dng s nguyn ng, khng m, mc
nh l 0, ti 5 ch s.
+ Ch tiu [24] = [22] * [23] , lm trn n 2 s sau du phy
+ Ch tiu [26] = [24] [25], lm trn n 2 s sau du phy
+ Ch tiu [28] = [26] * [27] , lm trn n 2 s sau du phy, nu m th
[28] = 0
+ Ch tiu [30] = [28] [29] , lm trn n 2 s sau du phy, nu m th
[30] = 0
+ Ch tiu [09]: S thu phi np: Ly t ch tiu [30] ca t khai

01B/TNDN-DK chuyn sang
+ Ct (2) M s thu ca nh thu du kh: NSD t nhp, kim tra ng
cu trc MST.
+ Ct (4) T l phn b: NSD t nhp dng xx,xxxx
trn n 2 s sau du phy, nu m th set = 0
274/294
Ti liu hng dn s dng
HTKKv3.3.4
100%. Nu khng h thng hin th cnh bo Tng t l phn b
phi bng 100%
+ Tng cng ct (5) = Tng cc dng ct (5), kim tra phi bng ch tiu
[09], nu khc ng dng a ra cnh bo Tng s thu pht sinh
phi np phi bng ch tiu [09]
v KHBS
01/GTGT.
3.16.3 T khai quyt ton thu thu nhp doanh nghip i vi du kh mu
02/TNDN- DK
Cch gi:
- T menu chc nng K khai/T khai Du kh chn T khai quyt ton thu
TNDN i vi Du kh 02/TNDN-DK.

vo nh:
+ Nhp k tnh thu theo nm: Mc nh l nm hin ti 1, khng cho
php nhp ln hn k hin ti.
hay T khai b sung.
275/294
Ti liu hng dn s dng
HTKKv3.3.4

cc ph lc cn k khai.
lnh ng hin th ra t khai 02/TNDN-DK
- Cc ch tiu cn nhp
+ Ch tiu [01], [02], [03]: t hin th
thu v i l y quyn.
+ Ch tiu [25], [26], [27a], [27b], [28], [31], [35], [37] : Nhp dng xx, xx.
276/294
Ti liu hng dn s dng
HTKKv3.3.4

+ Ch tiu [27] = [27a] + [27b] , lm trn n 2 s sau du phy
+ Ch tiu [29] = [26] - [28], lm trn n 2 s sau du phy, c th m.
+ Ch tiu [32] = [30] + [31] , lm trn n 2 s sau du phy
+ Ch tiu [34] = [32] * [33], lm trn n 2 s sau du phy
+ Ch tiu [36] = [34] [35] , lm trn n 2 s sau du phy, nu m th
[36] = 0
+ Ch tiu [09]: S thu phi np: Ly t ch tiu [36] ca t khai

01B/TNDN-DK chuyn sang
+ Ct (2) M s thu ca nh thu du kh: NSD t nhp, kim tra ng
cu trc MST.
+ Ct (4) T l phn b: NSD t nhp dng xx,xxxx
trn n 2 s sau du phy, nu m th thit lp = 0
phi bng 100%
277/294
Ti liu hng dn s dng
HTKKv3.3.4

v KHBS
- K khai iu chnh b sung cho ch tiu [34], [35], [36] cch ly d liu tng
t nh t 01/GTGT.
3.16.4 T khai thu ti nguyn tm tnh i vi du kh mu 01/TAIN- DK
Cch gi:
vi du kh 01/TAIN-DK.

vo nh:
+ K tnh thu theo ln xut bn:
o Ngy thng nm: Mc nh l ngy hin ti
o Ln xut bn: Cho php NSD t nhp dng text, ti a 10 l t
o K tnh thu theo ln xut bn: UD cho php NSD chn Du th
hoc Condensate
+ K khai theo thng, mc nh l Thng hin ti -1, cho php sa nhng
khng c ln hn thng hin ti ca h thng
o K tnh thu theo thng: UD cho php NSD chn Kh thin
nhin
o Trng thi t khai: Bn hy chn trng thi t khai l T khai ln u hay
T khai b sung.
o Chn cc ph lc i km t khai: Chng trnh mc nh khng chn cc
278/294
Ti liu hng dn s dng
HTKKv3.3.4
ph lc cn k khai.
lnh ng hin th ra t khai 01/TAIN-DK
- Cc ch tiu cn nhp
+ Ch tiu [01], [02], [03]: t hin th
+ Ch tiu [08], [09]: UD ch cho php la chn 1 trong 2 ch tiu ny.
+ Ch tiu [05]: t hin th
+ Ch tiu [10]: Nhp kiu dd/mm/yyyy, ch cho php nhp khi nhp ch
tiu [09]
+ Ch tiu [20]: Tn n v c u quyn hoc i l: Cho php NSD
chn 1 trong 2 loi. Nu phn Thng tin doanh nghip c nhp thng
tin i l thu th khi trn t khai s mc nh tch vo i l thu v
cho php sa. Nu khng nhp thng tin i l thu phn Thng tin
doanh nghip th UD khng cho check chn c hai i l thu v i
l y quyn
+ Ch tiu [30], [30a]: Nhp dng xx,xxxx
279/294
Ti liu hng dn s dng
HTKKv3.3.4

+ Ch tiu [33]: Nhp xx,xxxx
+ Ch tiu [35]: UD ch bt buc NSD nhp dng s khng m khi la
chn ch tiu [09], mc nh l 0, ti a 5 ch s.
+ Ch tiu [32] = [30] * [31]
+ Ch tiu [34] = [32] * [33], lm trn n 2 s sau du phy, nu kt qu
m th [34] = 0
+ Ch tiu [09] S thu phi np: Ly t ch tiu [34] ca t khai 01/TAINDK

+ Ct (1) - STT: T tng khi thm dng
+ Ct (2) M s thu ca nh thu du kh: NSD t nhp,ti a 14 k t,
trn n 2 s sau du phy, nu kt qu m th set = 0
phi bng 100%
280/294
Ti liu hng dn s dng
HTKKv3.3.4

Nu chn trng thi t khai l T khai b sung th trn form Chn k tnh
sung. Khi trn form nhp d liu s bao gm 2 sheet T khai iu chnh v
KHBS
01/GTGT.
3.16.5 T khai quyt ton thu ti nguyn i vi du kh mu 02/TAIN- DK
Cch gi:
- T menu chc nng K khai/T khai Du kh chn T khai quyt ton thu
TAIN i vi du kh 02/TAIN-DK.

vo nh:
+ K tnh thu theo nm: Mc nh l nm hin ti -1, cho php sa nhng
khng c ln hn nm hin ti
hay T khai b sung.
cc ph lc cn k khai.
lnh ng hin th ra t khai 02/TAIN-DK
281/294
Ti liu hng dn s dng
HTKKv3.3.4
- Cc ch tiu cn nhp
+ Ch tiu [01], [02], [03]: t hin th
+ Ch tiu [16]: Tn n v c u quyn hoc i l: Cho php NSD
chn 1 trong 2 loi. Nu phn Thng tin doanh nghip c nhp thng
tin i l thu th khi trn t khai s mc nh tch vo i l thu v
cho php sa. Nu khng nhp thng tin i l thu phn Thng tin
doanh nghip th UD khng cho check chn c hai i l thu v i
l y quyn
+ Ch tiu [25]: Nhp dng s, ti a 3 ch s
+ Ch tiu [26]: UD h tr t ng ly ch tiu [29] ca k trc chuyn
sang, cho php sa. Nu sa theo dng xx,xxxx khc th UD cnh bo
vng Ch tiu [26] khc ch tiu [29] ca k trc chuyn sang
+ Ch tiu [27], [28a], [28b], [32]: Nhp dng xx,xxxx
+ Ch tiu [41]: Nhp dng xx,xx
282/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ch tiu [31]: UD h tr t ng ly tng ct (8) ca PL 02-1/PL-DK

chuyn sang, cho php sa
+ Ch tiu [33]: UD h tr t ng ly t ch tiu [36] ca k trc chuyn
sang, cho php sa theo dng xx,xx. Nu sa khc th UD cnh bo vng
Ch tiu [33] khc vi ch tiu [36] ca k trc chuyn sang
+ Ch tiu [32] = [30] * [31]
+ Ch tiu [28] = [28a] + [28b], lm trn 4 ch s sau du phy
+ Ch tiu [29]=[26]+[27]-[28], lm trn 4 ch s sau du phy, nu kt
qu m th thit lp =0
+ Ch tiu [30]=[27]/[25], lm trn 4 ch s sau du phy
+ Ch tiu [34]=[27]x[32], lm trn 2 ch s sau du phy
+ Ch tiu [36]=[33]+[34]-[35], lm trn 2 ch s sau du phy, nu kt
qu m th thit lp =0
+ Ch tiu [37]=[31]/[28], lm trn 4 ch s sau du phy
+ Ch tiu [38]=[39]+[40], lm trn 2 ch s sau du phy
+ Ch tiu [40]=([28]-[26])x[32]x[37], lm trn 2 ch s sau du phy, nu
kt qu m th thit lp = 0
+ Ch tiu [42]=[38]-[41], lm trn 2 ch s sau du phy, kt qu c th
m
Ph lc 02-1/PL-DK: Sn lng v doanh thu xut bn du kh
Cc ch tiu cn nhp:
283/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (1): ng dng h tr t tng

+ Ct (2): Nu l Du th l thng. Nu l Kh thin nhin v
Condensate l m3
+ Ct (3), (5): nhp dng dd/mm/yyyy
+ Ct (4), (6): t nhp theo dng xx,xxxx
+ Ct (7): t nhp theo ng dng xx,xxxx
+ Ct (9): t nhp, dng text
Cc ch tiu tnh ton:
+ Ct (8) = (6) * (7), lm trn 2 ch s sau du phy
+ UD t ng t tnh tng cc dng ca ct (8)
+ Ch tiu [09] S thu phi np: Ly t ch tiu [38] ca t khai 02/TAINDK

+ Ct (1) - STT: T tng khi thm dng
+ Ct (2) M s thu ca nh thu du kh: NSD t nhp,ti a 14 k t,
trn n 2 s sau du phy, nu kt qu m th thit lp = 0
phi bng 100%
284/294
Ti liu hng dn s dng
HTKKv3.3.4
v KHBS
- K khai iu chnh b sung cho ch tiu [38], [39], [40] cch ly d liu tng
t nh t 01/GTGT.
3.16.6 Bo co d kin sn lng du kh khai thc v t l tm np thu mu
01/BCTL-DK
Cch gi:
- T menu chc nng K khai/T khai Du kh chn Bo co d kin sn
lng du kh khai thc v t l tm np thu 01/BCTL-DK. bt u
thc hin k khai t khai thu bn cn la chn cc thng tin u vo nh:
+ Nhp k tnh thu theo Nm: mc nh l nm hin ti, cho php sa
hay T khai b sung.

- Bn nhn vo nt lnh ng hin th ra t khai 01/BCTL-DK
285/294
Ti liu hng dn s dng
HTKKv3.3.4
+ Ct (4), (5), (6):

Dng 1: Nhp dng s, khng m, mc nh l 0. Kim tra: Nu
NSD nhp n v l thng i vi Kh thin nhin th UD cnh
bo vng Kh thin nhin khng nhp n v l thng
Dng 2: Nhp dng s khng m, mc nh l 0. Kim tra: Nu
NSD nhp n v l m3 i vi Du th hoc condensate th UD
cnh bo vng Du th (hoc Condensate) khng nhp n v l
m3
Dng 3: UD tnh theo cng thc = Dng 1/Dng 2 tng ng
Dng 4, 5, 6, 7: NSD nhp dng xx,xxxx
+ Ct (7): NSD nhp dng text.
286/294
Ti liu hng dn s dng
HTKKv3.3.4
THNG TIN H TR
Khi cn gii p vng mc trong qu trnh k khai thu, cc Doanh nghip

xin vui lng lin h vi Phng Tuyn truyn/H tr NNT ca Cc Thu/Chi cc
Thu a phng c gii p.
287/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 01
DANH MC CC K T U CA MU HA N
STT
M ha
n
Mu s
Tn loi ha n
01GTKT
Ho n gi tr gia tng.
01GTKT
02GTTT
Ho n bn hng.
02GTTT
06HDXK
Ho n xut khu.
06HDXK
07KPTQ
Ha n bn hng (dnh cho t chc,

c nhn trong khu phi thu quan).
07KPTQ
03XKNB
Phiu xut kho kim vn chuyn hng

ha ni b;
03XKNB
04HGDL
Phiu xut kho gi bn hng i l.
01/
Tem, v, th thuc loi ha n

GTGT
01/
02/
Tem, v, th thuc loi ha n bn

hng
02/
TT120
Ha n theo Thng t 120/2002/TTBTC
10
01TEDB
Tem vn ti ng b theo pp khu 01TEDB

tr
11
01VEDB
V vn ti ng b theo pp khu tr
12
01THDB
Th vn ti ng b theo pp khu tr
13
02TEDB
Tem vn ti ng b theo pp trc 02TEDB

tip
14
02VWDB
V vn ti ng b theo pp trc tip
15
02THDB
Th vn ti ng b theo pp trc tip
16
01BHDT
Ha n bn hang d tr quc gia
8
9
04HGDL
01VEDB
01THDB
02VWDB
02THDB
01BHDT
288/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 02
M HA N CA CC THU CC TNH, THNH PH
TRC THUC TRUNG NG PHT HNH
(Ban hnh km theo Thng t s 64/2013/TT-BTC ca B Ti chnh)
M
Tnh, thnh ph
Tnh, thnh ph
01
H Ni
34
Bnh Thun
02
Hi Phng
35
Vng Tu
03
H Ch Minh
36
ng Nai
04
Nng
37
Bnh Dng
06
Nam nh
38
Bnh Phc
07
H Nam
39
Ty Ninh
08
Hi Dng
40
Qung Nam
09
Hng Yn
41
Bnh nh
10
Thi Bnh
42
Khnh Ho
11
Long An
43
Qung Ngi
12
Tin Giang
44
Ph Yn
13
Bn Tre
45
Ninh Thun
14
ng Thp
46
Thi Nguyn
15
Vnh Long
47
Bc Kn
16
An Giang
48
Cao Bng
17
Kin Giang
49
Lng Sn
18
Cn Th
50
Tuyn Quang
19
Bc Liu
51
H Giang
20
C Mau
52
Yn Bi
21
Tr Vinh
53
Lo Cai
22
Sc Trng
54
Ho Bnh
23
Bc Ninh
55
Sn La
24
Bc Giang
56
in Bin
289/294
Ti liu hng dn s dng
HTKKv3.3.4
25
Vnh Phc
57
Qung Ninh
26
Ph Th
58
Lm ng
27
Ninh Bnh
59
Gia Lai
28
Thanh Ho
60
k Lk
29
Ngh An
61
Kon Tum
30
H Tnh
62
Lai Chu
31
Qung Bnh
63
Hu Giang
32
Qung Tr
64
k Nng
33
Tha Thin - Hu
290/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 03
DANH MC NGNH NGH V TIU MC HCH TON
Mu biu
01/GTGT
01A/TNDN
01B/TNDN
01/TTB
03/TNDN
Danh mc ngnh ngh

Tiu mc hch ton
Ngnh hng sn xut, kinh Hch ton ch tiu [40] vo tiu
mc 1701
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
Ngnh hng sn xut, kinh
doanh thng thng
Hch ton ch tiu [40] vo tiu

mc 1704
T hot ng thm d,
du, kh thin nhin
T hot ng x s kin
kin thit
doanh thng thng
Hch ton ch tiu [32] vo mc

1050, tiu mc 1056
T hot ng thm d,
du, kh thin nhin
T hot ng x s kin
kin thit
doanh thng thng

1050, tiu mc 1056
T hot ng x s kin
kin thit
doanh thng thng

mc 1761

mc 1705
1050, tiu mc 1052

1050, tiu mc 1057
1050, tiu mc 1052

1050, tiu mc 1057
Khng h tr in ghi ch v tiu
mc
Hch ton ch tiu [E] vo mc

1050, tiu mc 1052
T hot ng thm d, Hch ton ch tiu [E] vo mc
291/294
Ti liu hng dn s dng
Mu biu
02/TNDN
03/NTNN
01/NTNN
HTKKv3.3.4
Danh mc ngnh ngh

du, kh thin nhin
T hot ng x s kin
kin thit
Chuyn quyn thu t
Tiu mc hch ton

1050, tiu mc 1056
Chuyn quyn s dng t
Hch ton ch tiu [39] + [44] vo

tiu mc 1053
Hch ton ch tiu [E] vo mc

1050, tiu mc 1057
tiu mc 1053

mc 1052
mc 1701
mc 1052
01/KK- BH
01/KK - XS

mc 1000, tiu mc 1003
02/KK -TNCN
Hch ton ch tiu [33] + [34] +

[35] vo tiu mc 1000, tiu mc
1001
mc 1000, tiu mc 1004
03/KK -TNCN

1000, tiu mc 1008
1000, tiu mc 1007
1000, tiu mc 1003
07/KK -TNCN
Hch ton ch tiu [32] + [34]

mc 1000, tiu mc 1001
Hch ton ch tiu [38] mc 1000,
tiu mc 1003
292/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 04
T L % THU TNDN TNH TRN DOANH THU
STT
Ngnh kinh doanh
Thng mi: phn phi, cung cp hng ha, nguyn

liu, vt t, my mc, thit b gn vi dch v ti
Vit Nam
Dch v cho thu my mc, thit b bo him
Xy dng
Hot ng sn xut, kinh doanh khc, vn chuyn
(bao gm vn chuyn ng bin v vn chuyn
hng khng)
Cho thu tu bay, ng c tu bay, ph tng tu bay,
tu bin
Ti bo him
Chuyn nhng chng khon
Li tin vay
Thu nhp bn quyn
2
3
4
5
6
7
8
9
T l % thu
TNDN
1
5
2
2
2
2
0,1
10
10
293/294
Ti liu hng dn s dng
HTKKv3.3.4
Ph lc 05
DANH MC NHM NGNH NGH
STT
1
2
3
4
5
6
7
Ngnh kinh doanh

Nng nghip, lm nghip v thu sn; khai khong; cng nghip ch
bin, ch to; sn xut v phn phi in, khi t, nc nng, hi
nc v iu ho khng kh; cung cp nc; hot ng qun l v x
l rc thi, nc thi.
Ring sa cha, bo dng my mc thit b v sn phm kim loi
c sn; hot ng gia cng
Xy dng
Bn bun, bn l; sa cha t, mt, xe my v xe c ng c khc
Vn ti kho bi
Dch v n ung
Dch v lu tr v cc dch v khc
Ph lc 06
BIU THU LY TIN TNG PHN
Bc
thu
Phn thu nhp tnh

thu/nm
(triu ng)
Phn thu
thu/thng
nhp
(triu ng)
tnh
Thu sut
(%)
n 60
n 5
Trn 60 n 120
Trn 5 n 10
10
Trn 120 n 216
Trn 10 n 18
15
Trn 216 n 384
Trn 18 n 32
20
Trn 384 n 624
Trn 32 n 52
25
Trn 624 n 960
Trn 52 n 80
30
Trn 960
Trn 80
35
294/294

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TNG CC THU

HNG DN S DNG NG DNG

Thng 09, 2015

Ti liu hng dn s dng

3 HNG DN S DNG CC CHC NNG K KHAI........................................ 31

Ti liu hng dn s dng

156/2013/TT-BTC v hiu lc theo Thng t 151/2014/TT-BTC .................................. 71

Ti liu hng dn s dng

Ti liu hng dn s dng

153/2012/TT-BTC ......................................................................................................... 227

Ti liu hng dn s dng

Duyt qua cc ni dung tr gip

Ti liu hng dn s dng

kiu g l TELEX v VNI.

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

Ti liu hng dn s dng

c th thc hin nhp d liu vo chng trnh HTKK bng b g Unikey,

Ti liu hng dn s dng

Chn "ng" kt thc cng vic.

1.2.6 Khi ng ng dng

Ti liu hng dn s dng

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

bt u s dng, cn phi nhp m s thu. Nu l ln khai bo m s thu

Ti liu hng dn s dng

Ti liu hng dn s dng

C th dng chut hoc bn phm iu khin menu. Di chut trn menu

Ti liu hng dn s dng

sa nu k khai cc t khai thu TNDN trn y. Nu thay i doanh nghip s

1.2.10 iu khin nhp d liu

Nhp theo danh sch:

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

Ti liu hng dn s dng

Nhp d liu theo bng:

Trn giao din bng bn ch nhp c vo cc dng chi tit mu trng, cc

Ti liu hng dn s dng

S dng thanh cun

Kch thc v format d liu:

Ti liu hng dn s dng

Nu t khai c ph lc i km th h thng s hin th danh sch cc ph lc

Ti liu hng dn s dng

Nu mun thm ph lc no th chn check tng ng sau nhn chut tri

Nhp li thng tin

Ghi thng tin k khai

Ti liu hng dn s dng

Bn c th chn my in, s bn in v s trang in. Mc Chn my in s hin

Nt c hnh mi tn sang bn phi

- Nt c hnh mi tn sang bn tri

phng to hoc thu nh mn hnh in.

in ra my in ng thi thot mn hnh xem trc.

thot mn hnh xem trc.

Ti liu hng dn s dng

Thot mn hnh k khai

Ti liu hng dn s dng

Thc hin cc bc sau y sa li:

1.2.14 Sao lu d liu

Ti liu hng dn s dng

Nhp vo tn file sao lu (v d backup). Bm nt "Save" thc hin sao

Ti liu hng dn s dng

Nhp vo file cha d liu sao lu (ng dn y ). Bm nt "Open"

Ci t phn mm h tr kt xut ra file PDF

Ti liu hng dn s dng

Kt xut t khai ra file PDF