{"id":11776,"date":"2015-08-28T12:14:58","date_gmt":"2015-08-28T12:14:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11776"},"modified":"2016-08-10T02:24:20","modified_gmt":"2016-08-10T02:24:20","slug":"khoan-chi-phu-cap-tien-xang-xe-tien-dien-thoai-o-muc-nao-thi-khong-chiu-thue-tncn-va-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11776","title":{"rendered":"Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"

\"Kho\u1ea3n<\/h2>\n

Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i theo l\u01b0\u01a1ng, v\u1eady nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0y c\u00f3 ch\u1ecbu thu\u1ebf v\u00e0 t\u00ednh thu\u1ebf th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n

1. Ti\u1ec1n x\u0103ng xe<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>, t\u1ea1i \u0111i\u1ec1u 6, kho\u1ea3n 2, \u0111i\u1ec3m 2.2 v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n, c\u00f3 quy \u0111\u1ecbnh kh\u1ea5u hao c\u1ee7a xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. c\u1ee5 th\u1ec3:<\/span><\/p>\n

“Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1 v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe, xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> 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 v\u1ec1 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

“- 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.”<\/em><\/span>
\n Nh\u01b0 v\u1eady , theo quy \u0111\u1ecbnh c\u1ee7a 2 Th\u00f4ng t\u01b0 tr\u00ean, kho\u1ea3n chi v\u1ec1 kh\u1ea5u hao xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u00e0 kho\u1ea3n chi x\u0103ng xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a chi ph\u00ed x\u0103ng xe \u0111\u01b0a \u0111\u00f3n n\u00e0y, v\u00ec l\u1ee3i \u00edch mang t\u00ednh t\u1eadp th\u1ec3, kh\u00f4ng x\u00e1c \u0111\u1ecbnh cho t\u1eebng c\u00e1 nh\u00e2n.<\/span><\/strong><\/p>\n

Theo \u0111i\u1ec1u 2, kho\u1ea3n 2 \u0111i\u1ec3m a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng bao g\u1ed3m:<\/span>
\n 2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng <\/em><\/span>
\n 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>
\n a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/em><\/span>
\n b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p sau<\/em><\/span>
\n ……..<\/em><\/span>
\n N\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0 m\u1ed9t kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng, th\u00ec ti\u1ec1n ph\u1ee5 c\u1ea5p n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN\u00a0v\u00e0 l\u00e0 kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf TNCN<\/strong><\/em><\/span><\/p>\n

2. Ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111.4, kho\u1ea3n 2 \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, trong \u0111\u00f3 c\u00f3:<\/span>
\n \u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,… cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/em><\/span>
\n V\u1eady m\u1ee9c chi hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? M\u1ee9c chi th\u1ebf n\u00e0o th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN?<\/span><\/p>\n

Theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 17\/VBHN-BTC<\/a><\/strong>, ng\u00e0y 4\/3\/2014 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, v\u1ec1 ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng \u0111i\u1ec7n tho\u1ea1i c\u00f4ng v\u1ee5 t\u1ea1i nh\u00e0 ri\u00eang v\u00e0 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o trong c\u01a1 quan h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i c\u00f3 quy \u0111\u1ecbnh:<\/span>
\n \u0110i\u1ec1u 1<\/strong>. \u0110i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh trang b\u1ecb t\u1ea1i nh\u00e0 ri\u00eang v\u00e0 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trang b\u1ecb cho c\u00e1n b\u1ed9 l\u00e3nh \u0111\u1ea1o trong c\u01a1 quan h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f4ng v\u1ee5.<\/em><\/span>
\n \u0110i\u1ec1u 2<\/strong> c\u1ee7a quy\u1ebft \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh c\u00e1c c\u1ea5p l\u00e3nh \u0111\u1ea1o cao c\u1ea5p \u0111\u01b0\u1ee3c trang b\u1ecb v\u00e0 c\u1ea5p ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i h\u00e0ng th\u00e1ng<\/span>
\n \u0110i\u1ec1u 5<\/strong> quy \u0111\u1ecbnh m\u1ee9c \u00a0mua m\u00e1y \u0111i\u1ec7n tho\u1ea1i c\u1ea5p ri\u00eang cho c\u00e1c c\u00e1n b\u1ed9 c\u00f3 ti\u00eau chu\u1ea9n l\u00e0 :<\/span>
\n 1. Ti\u1ec1n mua m\u00e1y 300.000 \u0111\u1ed3ng\/m\u00e1y \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh v\u00e0 3.000.000 \u0111\u1ed3ng\/m\u00e1y \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng.<\/em><\/span>
\n \u0110i\u1ec1u 6<\/strong> quy \u0111\u1ecbnh m\u1ee9c ti\u1ec1n c\u1ea5p cho nh\u1eefng c\u00e1n b\u1ed9 \u0111\u01b0\u1ee3c trang b\u1ecb \u0111i\u1ec7n tho\u1ea1i l\u00e0 :<\/em><\/span>
\n 1. C\u00e1c c\u00e1n b\u1ed9 n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 2: m\u1ee9c 300.000 \u0111\/m\u00e1y\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh v\u00e0 500.000 \u0111\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng.<\/em><\/span>
\n 2. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m d, \u0111 , e v\u00e0 g c\u1ee7a kho\u1ea3n 2 \u0110i\u1ec1u 2 : m\u1ee9c 200.000 \u0111\/ m\u00e1y\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh v\u00e0 400.000 \u0111\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng.<\/em><\/span>
\n 3. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u1ea1i: m\u1ee9c 100.000 \u0111\/m\u00e1y\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh v\u00e0 250.000 \u0111\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng.<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Quy\u1ebft \u0111\u1ecbnh n\u00e0y, ch\u1ec9 m\u1ed9t s\u1ed1 c\u00e1n b\u1ed9 l\u00e3nh \u0111\u1ea1o m\u1edbi \u0111\u01b0\u1ee3c trang b\u1ecb \u0111i\u1ec7n tho\u1ea1i v\u00e0 c\u1ea5p ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i h\u00e0ng th\u00e1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng v\u1ee5. M\u1ee9c ti\u1ec1n mua m\u00e1y cao nh\u1ea5t l\u00e0 : 3 tr\u0111\/ m\u00e1y. M\u1ee9c ti\u1ec1n c\u1ea5p cho nh\u1eefng c\u00e1n b\u1ed9 \u0111\u01b0\u1ee3c trang b\u1ecb \u0111i\u1ec7n tho\u1ea1i cao nh\u1ea5t l\u00e0 : 800.000\u0111\/ ng\u01b0\u1eddi \/ th\u00e1ng<\/span><\/strong><\/p>\n

Theo kho\u1ea3n 1, \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, \u00a0quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN l\u00e0:<\/span>
\n a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span>
\n b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span>
\n …..<\/em><\/span>
\n Nh\u01b0 v\u1eady, n\u1ebfu ti\u1ec1n kho\u00e1n \u0111i\u1ec7n tho\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 kho\u00e1n cho nh\u1eefng c\u00e1 nh\u00e2n c\u1ea7n giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p…v\u00e0 \u1edf m\u1ee9c nh\u01b0 quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. N\u1ebfu m\u1ee9c kho\u00e1n n\u00e0y cao h\u01a1n quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, th\u00ec nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00f3\u00a0ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN t\u1eeb m\u1ee9c v\u01b0\u1ee3t quy \u0111\u1ecbnh<\/span>
\n N\u1ebfu ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh\u00a0theo l\u01b0\u01a1ng cho t\u1ea5t c\u1ea3 c\u00e1c lao \u0111\u1ed9ng trong doanh nghi\u1ec7p, th\u00ec ph\u1ee5 c\u1ea5p \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, nh\u01b0ng c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN<\/strong><\/em><\/span><\/p>\n

L\u01b0u \u00fd<\/strong><\/span> : Ph\u1ee5 c\u1ea5p, kho\u1ea3n ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, hay x\u0103ng xe \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p, hay h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao\u00a0\u0111\u1ed9ng t\u1eadp th\u1ec3.<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":12007,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1429,1430],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11776"}],"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=11776"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11776\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12007"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11776"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}