{"id":1016,"date":"2015-07-09T07:21:15","date_gmt":"2015-07-09T07:21:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1016"},"modified":"2015-08-05T05:14:27","modified_gmt":"2015-08-05T05:14:27","slug":"phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1016","title":{"rendered":"Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa"},"content":{"rendered":"

\"Ph\u00e2n<\/a><\/span><\/h2>\n

Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong>\u00a0th\u01b0\u1eddng khi\u1ebfn ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u0111ang b\u0103n kho\u0103n v\u00e0 d\u1ec5 sai s\u00f3t. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra ph\u00e2n vi\u1ec7t s\u1ef1 gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa 2 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Thu\u1eadt ng\u1eef \u201cc\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u201d v\u00e0 \u201cc\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa\u201d xu\u1ea5t hi\u1ec7n trong c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n \u0111\u00e1nh thu\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong n\u1ed9i dung c\u1ee7a c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n

1. Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n

1.1. Gi\u1ed1ng nhau<\/strong><\/span><\/h3>\n

V\u1ec1 c\u01a1 b\u1ea3n, c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u1ec1u l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN theo Lu\u1eadt thu\u1ebf TNCN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh khi c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

1.2. Kh\u00e1c nhau<\/strong><\/span><\/h3>\n

Vi\u1ec7c ph\u00e2n bi\u1ec7t 2 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y l\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf TNCN ph\u1ea3i n\u1ed9p cho 2 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau. N\u1ebfu x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng s\u1ebd d\u1eabn \u0111\u1ebfn t\u00ednh sai s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

\u0110\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong>, m\u1eddi b\u1ea1n theo d\u00f5i b\u1ea3ng sau<\/span><\/p>\n

\"Ph\u00e2n<\/span><\/p>\n

2. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c chia l\u00e0m 2 \u0111\u1ed1i t\u01b0\u1ee3ng: C\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa. Mu\u1ed1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, m\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

\u0110\u1ec3 c\u00f3 h\u01b0\u1edbng nh\u00ecn t\u1ed5ng quan nh\u1ea5t v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem trong b\u00e0i vi\u1ebft sau: T\u1ed5ng quan v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa\u00a0th\u01b0\u1eddng khi\u1ebfn ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u0111ang b\u0103n kho\u0103n v\u00e0 d\u1ec5 sai s\u00f3t. \u0110\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y K\u1ebf to\u00e1n Centax xin \u0111\u01b0a ra ph\u00e2n vi\u1ec7t s\u1ef1 gi\u1ed1ng v\u00e0 kh\u00e1c nhau gi\u1eefa 2 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. Thu\u1eadt ng\u1eef..<\/p>\n","protected":false},"author":7,"featured_media":6062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[124],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1016"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1016"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1016\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6062"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1016"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}