{"id":11772,"date":"2015-08-28T12:04:51","date_gmt":"2015-08-28T12:04:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11772"},"modified":"2015-09-03T00:44:22","modified_gmt":"2015-09-03T00:44:22","slug":"cac-khoan-tien-thuong-tien-ho-tro-ngay-le-co-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11772","title":{"rendered":"C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-11814\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/C\u00e1c-kho\u1ea3n-ti\u1ec1n-th\u01b0\u1edfng-ti\u1ec1n-h\u1ed7-tr\u1ee3-ng\u00e0y-l\u1ec5-c\u00f3-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb.jpg\" alt=\"C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?\" width=\"256\" height=\"201\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/C\u00e1c-kho\u1ea3n-ti\u1ec1n-th\u01b0\u1edfng-ti\u1ec1n-h\u1ed7-tr\u1ee3-ng\u00e0y-l\u1ec5-c\u00f3-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb.jpg 466w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/C\u00e1c-kho\u1ea3n-ti\u1ec1n-th\u01b0\u1edfng-ti\u1ec1n-h\u1ed7-tr\u1ee3-ng\u00e0y-l\u1ec5-c\u00f3-\u0111\u01b0\u1ee3c-t\u00ednh-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb-300x236.jpg 300w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 nh\u1eefng kho\u1ea3n chi h\u1ed7 tr\u1ee3 v\u00e0o nh\u1eefng ng\u00e0y l\u1ec5 nh\u01b0 30\/4, 2\/9\u2026 \u0111\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c. V\u1eady nh\u1eefng kho\u1ea3n chi h\u1ed7 tr\u1ee3 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kh\u00f4ng? <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb qua b\u00e0i vi\u1ebft:\u00a0C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Thu\u1ebf TNDN<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.5 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201c<\/em><em>b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/em><em>\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6, kho\u1ea3n 2 \u0111i\u1ec3m 2.30 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;- Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con\u00a0 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ec3 c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5, t\u1ebft \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">a. Kho\u1ea3n chi\u00a0\u0111\u00f3 \u0111\u01b0\u1ee3c ghi \u1edf \u00a0m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n sau c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Quy ch\u1ebf t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Quy ch\u1ebf th\u01b0\u1edfng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b.\u00a0T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Thu\u1ebf TNCN<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8230;&#8230;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>e) C\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng ng\u00e0y l\u1ec5 l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, n\u00ean ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3, theo bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. H\u1ea1ch to\u00e1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi t\u00ednh c\u00e1c kho\u1ea3n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 642, 641<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 334<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi thanh to\u00e1n ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 334,3335<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>L\u01b0u \u00fd<\/strong> :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n th\u01b0\u1edfng ng\u00e0y l\u1ec5 t\u1ebft kh\u00f4ng ph\u1ea3i ti\u1ec1n tr\u1ee3 c\u1ea5p ng\u00e0y l\u1ec5 t\u1ebft mang t\u00ednh ph\u00fac l\u1ee3i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n th\u01b0\u1edfng g\u1eafn li\u1ec1n v\u1edbi m\u1ee9c l\u01b0\u01a1ng, v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia h\u00e0ng th\u00e1ng, ho\u1eb7c t\u1eebng \u0111\u1ee3t trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1ee3 c\u1ea5p ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c chia \u0111\u1ec1u cho c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c chia v\u00e0o nh\u1eefng k\u1ef3 ngh\u1ec9, ho\u1eb7c nh\u1eefng d\u1ecbp h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u00fac l\u1ee3i v\u00e0o c\u00e1c k\u1ef3 ngh\u1ec9 d\u00e0i nh\u01b0 ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng; gia \u0111\u00ecnh c\u00f3 hi\u1ebfu h\u1ef7, \u1ed1m \u0111au&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n ph\u00fac l\u1ee3i v\u00e0 ti\u1ec1n th\u01b0\u1edfng \u0111\u1ec1u c\u00f3 th\u1ec3 chi b\u1eb1ng hi\u1ec7n v\u1eadt ho\u1eb7c \u00a0b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xac-dinh-quy-luong-thuc-hien\/\">C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tien-luong-thang-13-co-duoc-dua-vao-chi-phi-khong\/\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tien-thue-nha-cho-nguoi-lao-dong-duoc-tinh-vao-chi-phi-duoc-tru\/\">Ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/tien-luong-tien-thuong-khong-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-tndn\/\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/muc-luong-toi-thie%cc%89u-vung-nam-2015-ap-dung-doi-voi-nguoi-lao-dong-lam-viec-o-doanh-nghiep\/\">M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u00e1p d\u1ee5ng n\u0103m 2015<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/to-chuc-cong-tac-ke-toan-lao-dong-tien-luong\/\">T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p> K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft sau \u0111\u1ec3 bi\u1ebft C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/p>\n","protected":false},"author":7,"featured_media":12003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1424,1425],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11772"}],"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=11772"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11772\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12003"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11772"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}