{"id":1229,"date":"2015-07-10T02:45:40","date_gmt":"2015-07-10T02:45:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1229"},"modified":"2015-08-05T08:15:26","modified_gmt":"2015-08-05T08:15:26","slug":"thue-tncn-doi-voi-khoan-thu-nhap-tu-trung-thuong-cua-ca-nhan-cu-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1229","title":{"rendered":"Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1237 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-300x207.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa - anh chinh\" width=\"300\" height=\"207\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-300x207.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa.jpg 469w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa <\/strong>\u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?\u00a0B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 2, <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> c\u00f3 ph\u00e2n ra th\u00e0nh 10 lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf. \u0110\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u00f3 m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o \u1edf trong b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/tong-quan-ve-thue-thu-nhap-ca-nhan\/\">T\u1ed5ng quan v\u1ec1 thu\u1ebf TNCN<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 6, \u0110i\u1ec1u 2 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 do c\u00e1c c\u00f4ng ty x\u1ed5 s\u1ed1 ph\u00e1t h\u00e0nh tr\u1ea3 th\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i khi tham gia mua b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c casino \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, c\u00e1c \u0111o\u00e0n th\u1ec3 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1<strong>\u00a0<\/strong>c\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>&#8220;<\/strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\u00a0l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.&#8221;<\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong> l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n th\u01b0\u1edfng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t gi\u1ea3i th\u01b0\u1edfng nh\u01b0ng c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi tr\u00fang gi\u1ea3i th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n chia cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn gi\u1ea3i th\u01b0\u1edfng. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c tr\u00fang gi\u1ea3i ph\u1ea3i xu\u1ea5t tr\u00ecnh c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh th\u00ec thu nh\u1eadp tr\u00fang th\u01b0\u1edfng t\u00ednh cho m\u1ed9t c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u00fang nhi\u1ec1u gi\u1ea3i th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c gi\u1ea3i th\u01b0\u1edfng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1<br \/>\n<\/strong>\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng tr\u00ean m\u1ed9t (01) v\u00e9 x\u1ed5 s\u1ed1 nh\u1eadn \u0111\u01b0\u1ee3c trong m\u1ed9t \u0111\u1ee3t quay th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt<br \/>\n<\/strong>Trong tr\u01b0\u1eddng h\u1ee3p tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c, casino, <\/strong><strong>tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c tr\u00f2 ch\u01a1i t\u1ea1i \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng:<\/strong><\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi tham gia nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c casino, tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c tr\u00f2 ch\u01a1i t\u1ea1i \u0110i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed c\u00f3 th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tr\u00fang th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng t\u1eeb c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n l\u0129nh th\u01b0\u1edfng.<br \/>\n<\/strong>Gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng b\u1eb1ng to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi ch\u01a1i nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. Thu\u1ebf su\u1ea5t<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.&#8221;<\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3, \u0110i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 th\u01b0\u1edfng cho ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng.&#8221;<\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.4. C\u00e1ch t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1236 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-a.jpg\" alt=\"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa a\" width=\"641\" height=\"57\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-a.jpg 641w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu\u1ebf-TNCN-\u0111\u1ed1i-v\u1edbi-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-tr\u00fang-th\u01b0\u1edfng-c\u1ee7a-c\u00e1-nh\u00e2n-c\u01b0-tr\u00fa-a-300x27.jpg 300w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u00ec nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><span style=\"font-size: 12pt;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-ca-nhan-khong-cu-tru-co-thu-nhap-tu-trung-thuong-thua-ke-qua-tang\/\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?\u00a0B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u01b0 sau: C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC c\u00f3 ph\u00e2n ra th\u00e0nh 10 lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf. \u0110\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c..<\/p>\n","protected":false},"author":7,"featured_media":6219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[153],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1229"}],"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=1229"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1229\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6219"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1229"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}