{"id":11778,"date":"2015-08-28T12:17:42","date_gmt":"2015-08-28T12:17:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11778"},"modified":"2015-11-05T00:20:06","modified_gmt":"2015-11-05T00:20:06","slug":"tien-luong-thang-13-co-duoc-dua-vao-chi-phi-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11778","title":{"rendered":"Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng?"},"content":{"rendered":"

\"Ti\u1ec1n<\/h2>\n

Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng theo l\u01b0\u01a1ng. C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m, doanh nghi\u1ec7p th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. T\u00ean g\u1ecdi l\u00e0 l\u01b0\u01a1ng th\u00e1ng 13 nh\u01b0ng doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o l\u1ee3i nhu\u1eadn trong n\u0103m v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 tr\u00edch th\u01b0\u1edfng. V\u00ec th\u1ebf, m\u1ee9c l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o l\u1ee3i nhu\u1eadn, ch\u1ee9 kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng h\u00e0ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\n V\u1eady ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 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: Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng?<\/span><\/p>\n

1. Theo Lu\u1eadt lao \u0111\u1ed9ng<\/strong><\/span><\/h2>\n

Theo \u0111i\u1ec1u 103 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2012 quy \u0111\u1ecbnh v\u1ec1\u00a0“Ti\u1ec1n th\u01b0\u1edfng” nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

– Ti\u1ec1n th\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 DN th\u01b0\u1edfng cho NL\u0110 c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 SXKD h\u1eb1ng n\u0103m v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a NL\u0110.<\/span>
\n – Quy ch\u1ebf th\u01b0\u1edfng do DN quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n t\u1eadp th\u1ec3 lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf.<\/span><\/p>\n

Theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 114\/2002\/N\u0110-CP<\/a> ng\u00e0y 31-12-2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng n\u0103m v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a NL\u0110, DN th\u01b0\u1edfng cho NL\u0110 tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 m\u00e0 hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn.<\/span>
\n – \u00a0DN c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh quy ch\u1ebf th\u01b0\u1edfng \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi NL\u0110 sau khi tham kh\u1ea3o \u00fd ki\u1ebfn ban ch\u1ea5p h\u00e0nh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf. Quy ch\u1ebf th\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai trong doanh nghi\u1ec7p.<\/span><\/p>\n

2. Theo ch\u00ednh s\u00e1ch thu\u1ebf<\/strong><\/span><\/h2>\n

\u00a0<\/span>Theo \u0110i\u1ec3m 2.5, Kho\u1ea3n 2, \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb g\u1ed3m:<\/em><\/strong><\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3<\/em>\u00a0\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.\u00a0\u00a0<\/span><\/p>\n

Theo kho\u1ea3n 2 \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013 c\u1ee7a BTC quy \u0111\u1ecbnh: C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN g\u1ed3m:<\/em><\/strong><\/span><\/p>\n

– 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.<\/span><\/p>\n

Nh\u01b0 v\u1eady:<\/strong><\/span><\/em><\/p>\n

a\/Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 ( hay th\u00e1ng 14, 15…) l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu kho\u1ea3n th\u01b0\u1edfng \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

– H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/p>\n

– Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/span><\/p>\n

– Quy ch\u1ebf t\u00e0i ch\u00ednh<\/span><\/p>\n

– Quy ch\u1ebf th\u01b0\u1edfng<\/span><\/p>\n

b\/ Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p, v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Sau khi tr\u00edch l\u01b0\u01a1ng, kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u t\u1edbi l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng trong th\u00e1ng l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. C\u00f3 th\u1ec3 kh\u00f4ng b\u1eb1ng m\u1ed9t th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 b\u1eb1ng nhi\u1ec1u th\u00e1ng l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u00f9y theo k\u1ebft qu\u1ea3 \u00a0kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

c\/ Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

– Khi tr\u00edch l\u01b0\u01a1ng th\u00e1ng 13, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch v\u00e0o chi ph\u00ed c\u1ee7a n\u0103m b\u00e1o c\u00e1o.<\/span><\/p>\n

– Khi chi tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13, tu\u1ef3 v\u00e0o th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o n\u0103m b\u00e1o c\u00e1o hay n\u0103m sau.<\/span><\/p>\n

Chi ti\u1ebft :\u00a0C\u00f4ng v\u0103n s\u1ed1: 1699\/TCT-CS v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 v\u00e0 chi ph\u00ed ki\u1ec3m to\u00e1n<\/a><\/p>\n

V\u00ed d\u1ee5 :<\/span><\/strong><\/p>\n

Tr\u00edch l\u01b0\u01a1ng th\u00e1ng 13 c\u1ee7a n\u0103m 2015:<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN c\u1ee7a n\u0103m 2015<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o n\u0103m 2015 th\u00ec ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c t\u00ednh g\u1ed9p v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u0103m 2015<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o n\u0103m 2016 th\u00ec ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u0103m 2016<\/span><\/p>\n

\u00a03. H\u1ea1ch to\u00e1n<\/strong>\u00a0<\/span><\/h2>\n

Khi tr\u00edch th\u01b0\u1edfng, tr\u00edch l\u01b0\u01a1ng th\u00e1ng 13 :<\/span><\/p>\n

N\u1ee3 TK 642,154, 622
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 334, 338<\/span><\/p>\n

Khi tr\u1ea3 th\u01b0\u1edfng, kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\u00a0:<\/span><\/p>\n

N\u1ee3 TK 334, 338<\/span><\/p>\n

C\u00f3 TK 111,112, 3335<\/span><\/p>\n

M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng n\u0103m 2015<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n

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

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?<\/a><\/span><\/p>\n

Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 kho\u1ea3n chi th\u01b0\u1edfng h\u00e0ng n\u0103m c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c c\u00f4ng ty, M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":12008,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1432],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11778"}],"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=11778"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11778\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12008"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11778"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}