{"id":6919,"date":"2024-12-21T16:30:18","date_gmt":"2024-12-21T16:30:18","guid":{"rendered":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/21\/xay-dung-bang-tinh-thue-tncn-tren-excel-phan-1\/"},"modified":"2024-12-21T16:30:18","modified_gmt":"2024-12-21T16:30:18","slug":"xay-dung-bang-tinh-thue-tncn-tren-excel-phan-1","status":"publish","type":"post","link":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/21\/xay-dung-bang-tinh-thue-tncn-tren-excel-phan-1\/","title":{"rendered":"X\u00e2y d\u1ef1ng b\u1ea3ng t\u00ednh thu\u1ebf TNCN tr\u00ean excel \u2013 Ph\u1ea7n 1"},"content":{"rendered":"<div class=\"uk-panel uk-margin\" id=\"template-nJy84WMn#1\">\n<p><strong><a href=\"http:\/\/blog.ezworkapp.com\/xay-dung-bang-tinh-thue-tncn-tren-excel-phan-1.html\">Ph\u1ea7n 1<\/a>\u00a0\u00a0 \u2013 \u00a0\u00a0<a href=\"http:\/\/blog.ezworkapp.com\/xay-dung-bang-tinh-thue-tncn-tren-excel-phan-2.html\">Ph\u1ea7n 2<\/a>\u00a0\u00a0 \u2013 \u00a0\u00a0<a href=\"http:\/\/blog.ezworkapp.com\/xay-dung-bang-tinh-thue-tncn-tren-excel-phan-3.html\">Ph\u1ea7n 3<\/a><\/strong><\/p>\n<p>Vi\u1ec7c ph\u1ea3i t\u00ednh thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n lu\u00f4n l\u00e0 m\u1ed9t vi\u1ec7c khi\u1ebfn nh\u1eefng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n\u00a0\u0111au\u00a0\u0111\u1ea7u. M\u1ed9t ph\u1ea7n b\u1edfi c\u00e1ch t\u00ednh bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn ph\u1ee9c t\u1ea1p, m\u1ed9t ph\u1ea7n n\u1eefa l\u00e0 vi\u1ec7c lu\u1eadt thu\u1ebf hay ph\u1ea3i\u00a0\u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh, x\u00e2y d\u1ef1ng c\u00f4ng th\u1ee9c chu\u1ea9n tr\u00ean file excel,\u00a0\u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 tu\u1ef3 bi\u1ebfn theo th\u1ef1c t\u1ebf. Nh\u01b0ng\u00a0\u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, c\u00e1c b\u1ea1n c\u1ea7n n\u1eafm r\u00f5 n\u1ed9i dung c\u1ee7a lu\u1eadt thu\u1ebf TNCN.<\/p>\n<p><strong>Ph\u1ea7n\u00a01: Ph\u00e2n t\u00edch b\u1ea3ng thu\u1ebf su\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8192 aligncenter\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/bang-thue-suat-tncn.png\" width=\"395\" height=\"241\" title=\"bang-thue-suat-tncn\"><\/p>\n<p style=\"text-align: center\">H\u00ecnh 1: b\u1ea3ng thu\u1ebf su\u1ea5t thu\u1ebf TNCN theo thu nh\u1eadp h\u00e0ng th\u00e1ng<\/p>\n<p style=\"text-align: left\">Lu\u1eadt thu\u1ebf TNCN chia thu nh\u1eadp ch\u1ecbu thu\u1ebf ra th\u00e0nh 7 b\u1eadc, m\u1ed7i b\u1eadc c\u00f3 m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau,\u00a0\u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1ch Lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n.\u00a0\u1ede\u00a0\u0111\u00e2y x\u00e9t tr\u00ean bi\u1ec3u thu\u1ebf su\u1ea5t\u00a0thu nh\u1eadp h\u00e0ng th\u00e1ng<\/p>\n<ul>\n<li style=\"text-align: left\">B\u1eadc 1: T\u1eeb &gt;0\u00a0\u0111\u1ebfn =5 tri\u1ec7u (kho\u1ea3ng c\u00e1ch lu\u1ef9 ti\u1ebfn l\u00e0 5 \u2013 0 = 5 tri\u1ec7u)<\/li>\n<li style=\"text-align: left\">B\u1eadc 2: T\u1eeb &gt;5 tri\u1ec7u\u00a0\u0111\u1ebfn =10 tri\u1ec7u (Kho\u1ea3ng c\u00e1ch lu\u1ef9 ti\u1ebfn l\u00e0 10 \u2013 5 = 5 tri\u1ec7u)<\/li>\n<li style=\"text-align: left\">B\u1eadc 3: T\u1eeb &gt;10 tri\u1ec7u\u00a0\u0111\u1ebfn = 18 tri\u1ec7u\u00a0(Kho\u1ea3ng c\u00e1ch lu\u1ef9 ti\u1ebfn l\u00e0 18 \u2013 10\u00a0= 8\u00a0tri\u1ec7u)<\/li>\n<li style=\"text-align: left\">B\u1eadc 4: T\u1eeb &gt;18 tri\u1ec7u\u00a0\u0111\u1ebfn = 32\u00a0tri\u1ec7u\u00a0(Kho\u1ea3ng c\u00e1ch lu\u1ef9 ti\u1ebfn l\u00e0 32 \u2013 18\u00a0= 14\u00a0tri\u1ec7u)<\/li>\n<li style=\"text-align: left\">B\u1eadc 5: T\u1eeb &gt;32 tri\u1ec7u\u00a0\u0111\u1ebfn = 52\u00a0tri\u1ec7u (Kho\u1ea3ng c\u00e1ch lu\u1ef9 ti\u1ebfn l\u00e0 52\u00a0\u2013 32\u00a0= 20\u00a0tri\u1ec7u)<\/li>\n<li style=\"text-align: left\">B\u1eadc 6: T\u1eeb &gt;52 tri\u1ec7u\u00a0\u0111\u1ebfn = 80\u00a0tri\u1ec7u\u00a0(Kho\u1ea3ng c\u00e1ch lu\u1ef9 ti\u1ebfn l\u00e0 80\u00a0\u2013 52 = 28\u00a0tri\u1ec7u)<\/li>\n<li style=\"text-align: left\">B\u1eadc 7: T\u1eeb &gt; 80 tri\u1ec7u<\/li>\n<\/ul>\n<p style=\"text-align: left\">Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u c\u00e1ch t\u00ednh c\u00e1c b\u1eadc, m\u00ecnh s\u1ebd gi\u1ea3i th\u00edch m\u1ed9t s\u1ed1 thu\u1eadt ng\u1eef nh\u1eafc\u00a0\u0111\u1ebfn\u00a0\u1edf c\u00e2u tr\u00ean:<\/p>\n<div class=\"code-block code-block-3\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<p>D\u00f9 \u0111\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m, nh\u01b0ng k\u1ef9 n\u0103ng Excel v\u1eabn c\u1ef1c k\u1ef3 quan tr\u1ecdng v\u1edbi k\u1ebf to\u00e1n, b\u1ea1n \u0111\u00e3 v\u1eefng Excel ch\u01b0a? H\u00e3y \u0111\u1ec3 t\u00f4i gi\u00fap b\u1ea1n, \u0111\u0103ng k\u00fd kho\u00e1 h\u1ecdc Excel:<\/p>\n<p><a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-622.gif\" title=\"ex101_92019-nho-622\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<div class=\"code-block code-block-2\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/vba101-tu-dong-hoa-excel-voi-lap-trinh-vba-cho-nguoi-moi-bat-dau\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/vba101_92019-nho-276.gif\" title=\"vba101_92019-nho-276\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<div class=\"code-block code-block-1\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-622.gif\" title=\"ex101_92019-nho-622\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<ul>\n<li style=\"text-align: left\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf(A):\u00a0\u0110\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n (B) \u0111\u00e3 tr\u1eeb\u00a0\u0111i nh\u1eefng kho\u1ea3n\u00a0\u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb (C) \u00a0 A = B \u2013 C. Quy\u00a0\u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh B v\u00e0 C s\u1ebd n\u00f3i\u00a0\u1edf c\u00e1c b\u00e0i sau.<\/li>\n<li style=\"text-align: left\">Lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n: l\u1ea5y v\u00ed d\u1ee5 cho d\u1ec5 hi\u1ec3u:<\/li>\n<\/ul>\n<p>VD: A = 40,000,000 (40 tri\u1ec7u)<\/p>\n<p>Nh\u01b0 v\u1eady c\u00e1c ph\u1ea7n\u00a0\u0111\u1ec3 t\u00ednh thu\u1ebf cho kho\u1ea3n A l\u00e0:<\/p>\n<ul>\n<li>05 tri\u1ec7u b\u1eadc 1 * thu\u1ebf su\u1ea5t 5% (T\u1ed5ng lu\u1ef9 ti\u1ebfn = 05 tri\u1ec7u) = 250,000<\/li>\n<li>05\u00a0tri\u1ec7u b\u1eadc 2 * thu\u1ebf su\u1ea5t 10%\u00a0(T\u1ed5ng lu\u1ef9 ti\u1ebfn = 05+ 05 = 10 tri\u1ec7u) =\u00a0500,000<\/li>\n<li>8 tri\u1ec7u b\u1eadc 3 * thu\u1ebf su\u1ea5t 15% (T\u1ed5ng lu\u1ef9 ti\u1ebfn = 10 + 8 = 18\u00a0tri\u1ec7u) = 1,200,000<\/li>\n<li>14\u00a0tri\u1ec7u b\u1eadc 4 * thu\u1ebf su\u1ea5t 20% (T\u1ed5ng lu\u1ef9 ti\u1ebfn = 18\u00a0+ 14\u00a0= 32\u00a0tri\u1ec7u) = 2,800,000<\/li>\n<li>8 tri\u1ec7u b\u1eadc 5 * thu\u1ebf su\u1ea5t 25% (T\u1ed5ng lu\u1ef9 ti\u1ebfn \u00a0= 32 + 8 = 40 tri\u1ec7u) = 2,000,000<\/li>\n<\/ul>\n<p>\u1ede b\u1eadc 5, khung gi\u1edbi h\u1ea1n lu\u1ef9 ti\u1ebfn c\u1ee7a n\u00f3 l\u00e0 20 tri\u1ec7u, nh\u01b0ng ch\u1ec9 c\u00f2n l\u1ea1i 7\u00a0tri\u1ec7u n\u1eb1m trong b\u1eadc n\u00e0y.<\/p>\n<p>*\u00a0C\u00e1ch t\u00ednh lu\u1ef9 ti\u1ebfn c\u00f3 l\u1ee3i h\u01a1n, v\u00ec:<\/p>\n<ul>\n<li>N\u1ebfu coi 40 tri\u1ec7u n\u1eb1m\u00a0\u1edf b\u1eadc 5 (tr\u00ean 32 tri\u1ec7u\u00a0\u0111\u1ebfn 52 tri\u1ec7u) th\u00ec n\u1ebfu t\u00ednh tr\u1ef1c ti\u1ebfp, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 40 tri\u1ec7u * 25% = 10 tri\u1ec7u<\/li>\n<li>Khi t\u00ednh theo lu\u1ef9 ti\u1ebfn, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 0,25 +\u00a00,5 + 1,2 + 2,8 + 2 = 6,75 tri\u1ec7u (ph\u00e2n chia lu\u1ef9 ti\u1ebfn ra th\u00e0nh 5 b\u1eadc)<\/li>\n<\/ul>\n<p>Tuy l\u00e0 c\u00e1ch t\u00ednh c\u00f3 l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, nh\u01b0ng l\u1ea1i l\u00e0m\u00a0\u0111au\u00a0\u0111\u1ea7u ng\u01b0\u1eddi t\u00ednh thu\u1ebf. V\u1eady c\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o cho d\u1ec5 h\u01a1n cho ng\u01b0\u1eddi l\u00e0m? X\u00e2y d\u1ef1ng c\u00e1ch t\u00ednh \u0111\u00f3 tr\u00ean Excel th\u1ebf n\u00e0o? \u0110\u00f3n xem \u1edf b\u00e0i sau.<\/p>\n<p>\u0110\u1ec3 x\u1eed l\u00fd t\u1ed1t c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh, k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o c\u00e1c c\u00f4ng c\u1ee5 c\u1ee7a Microsoft Office, nh\u1ea5t l\u00e0 Excel. M\u1ed9t trong nh\u1eefng l\u00fd do khi\u1ebfn b\u1ea1n ch\u01b0a n\u00e2ng cao \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng Excel c\u1ee7a m\u00ecnh c\u00f3 th\u1ec3 l\u00e0 ch\u01b0a c\u00f3 k\u1ebf ho\u1ea1ch h\u1ecdc v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng m\u1ee5c ti\u00eau r\u00f5 r\u00e0ng, ho\u1eb7c do ch\u01b0a s\u1eafp x\u1ebfp \u0111\u01b0\u1ee3c th\u1eddi gian \u0111\u1ec3 h\u1ecdc li\u00ean t\u1ee5c. \u0110\u1eebng lo l\u1eafng, t\u1ea1i H\u1ecdc Excel Online, ch\u00fang t\u00f4i c\u00f3 c\u00e1c kh\u00f3a h\u1ecdc v\u1ec1 Excel qua s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u00e1c chuy\u00ean gia trong ng\u00e0nh. \u0110\u1ec3 hi\u1ec3u v\u00e0 s\u1eed d\u1ee5ng Excel, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o kh\u00f3a h\u1ecdc<\/p>\n<\/div>\n<div class=\"uk-panel uk-margin uk-width-xlarge\">\n<p>Click \u0111\u0103ng k\u00fd h\u1ecdc t\u1ea1i:<\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/khoa-hoc\" target=\"_blank\" rel=\"noopener\">T\u1ea5t c\u1ea3 kho\u00e1 h\u1ecdc\u00a0<span>\ud83d\udcd6<\/span><\/a><\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-kich-hoat-khoa-hoc-tai-hoc-excel-online.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn k\u00edch ho\u1ea1t<\/a><\/p>\n<p>HKD H\u1ecdc Excel Online<br \/>S\u1ed1 \u0110K: 17A80048102<\/p>\n<\/div>\n<div class=\"uk-panel uk-text-small uk-margin uk-margin-remove-bottom uk-text-center\">\n<p>\u00a9  document.currentScript.insertAdjacentHTML(&#8216;afterend&#8217;, &#8221; + new Intl.DateTimeFormat(document.documentElement.lang, {year: &#8216;numeric&#8217;}).format() + &#8221;);  H\u1ecdc Excel Online. All rights reserved.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"ad-inserterpro\">\n<p>D\u00f9 \u0111\u00e3 c\u00f3 ph\u1ea7n m\u1ec1m, nh\u01b0ng k\u1ef9 n\u0103ng Excel v\u1eabn c\u1ef1c k\u1ef3 quan tr\u1ecdng v\u1edbi k\u1ebf to\u00e1n, b\u1ea1n \u0111\u00e3 v\u1eefng Excel ch\u01b0a? H\u00e3y \u0111\u1ec3 t\u00f4i gi\u00fap b\u1ea1n, \u0111\u0103ng k\u00fd kho\u00e1 h\u1ecdc Excel:<\/p>\n<p><a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-622.gif\"><br \/>\n<\/a>\n<\/div>\n","protected":false},"author":1,"featured_media":6920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excel-nang-cao"],"_links":{"self":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/6919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/comments?post=6919"}],"version-history":[{"count":0,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/6919\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media\/6920"}],"wp:attachment":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media?parent=6919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/categories?post=6919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/tags?post=6919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}