{"id":12339,"date":"2015-09-04T09:06:42","date_gmt":"2015-09-04T09:06:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12339"},"modified":"2015-09-07T08:01:35","modified_gmt":"2015-09-07T08:01:35","slug":"quy-dinh-cua-phap-luat-ve-lao-dong-thu-viec","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12339","title":{"rendered":"Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"  wp-image-12342 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy-\u0111\u1ecbnh-c\u1ee7a-ph\u00e1p-lu\u1eadt-v\u1ec1-lao-\u0111\u1ed9ng-th\u1eed-vi\u1ec7c-300x169.jpg\" alt=\"Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c\" width=\"289\" height=\"163\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy-\u0111\u1ecbnh-c\u1ee7a-ph\u00e1p-lu\u1eadt-v\u1ec1-lao-\u0111\u1ed9ng-th\u1eed-vi\u1ec7c-300x169.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy-\u0111\u1ecbnh-c\u1ee7a-ph\u00e1p-lu\u1eadt-v\u1ec1-lao-\u0111\u1ed9ng-th\u1eed-vi\u1ec7c.jpg 480w\" sizes=\"(max-width: 289px) 100vw, 289px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u00e0m th\u1eed, quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a hai b\u00ean trong th\u1eddi gian th\u1eed vi\u1ec7c. N\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u00e0m th\u1eed th\u00ec c\u00e1c b\u00ean c\u00f3 th\u1ec3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c. Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c nh\u01b0 th\u1eddi gian th\u1eed vi\u1ec7c, m\u1ee9c l\u01b0\u01a1ng th\u1eed vi\u1ec7c&#8230; l\u00e0 g\u00ec? <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng<\/strong><\/span><\/h2>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a. Th\u1eddi gian th\u1eed vi\u1ec7c<\/strong><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 27 <strong><a href=\"https:\/\/centax.dsoftware.vn\/luat-lao-dong-so-102012qh13-quy-dinh-ve-tieu-chuan-lao-dong\/\" target=\"_blank\">Lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian th\u1eed vi\u1ec7c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi gian th\u1eed vi\u1ec7c c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00f4ng vi\u1ec7c nh\u01b0ng ch\u1ec9 \u0111\u01b0\u1ee3c th\u1eed vi\u1ec7c 01 l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng vi\u00eac v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng qu\u00e1n 60 ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u00f3 ch\u1ee9c danh ngh\u1ec1 c\u1ea7n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, k\u1ef9 thu\u1eadt t\u1eeb cao \u0111\u1eb3ng tr\u1edf l\u00ean;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng qu\u00e1 30 ng\u00e0y \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u00f3 ch\u1ee9c danh ngh\u1ec1 c\u1ea7n tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt trung c\u1ea5p ngh\u1ec1, trung c\u1ea5p chuy\u00ean nghi\u1ec7p, c\u00f4ng nh\u00e2n k\u1ef9 thu\u1eadt, nh\u00e2n vi\u00ean nghi\u1ec7p v\u1ee5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng qu\u00e1 6 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c kh\u00e1c<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b. Ti\u1ec1n l\u01b0\u01a1ng trong th\u1eddi gian th\u1eed vi\u1ec7c<\/strong><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 28 <strong>Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 10\/2012\/QH13 <\/strong>quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c l\u01b0\u01a1ng trong th\u1eddi gian th\u1eed vi\u1ec7c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian th\u1eed vi\u1ec7c do hai b\u00ean tho\u1ea3 thu\u1eadn nh\u01b0ng \u00edt nh\u1ea5t ph\u1ea3i b\u1eb1ng 85% m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00f3.\u201d<\/em><\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>c. K\u1ebft th\u00fac th\u1eddi gian th\u1eed vi\u1ec7c<\/strong><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 29 <strong>Lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/strong> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c k\u1ebft th\u00fac th\u1eddi gian th\u1eed vi\u1ec7c nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi vi\u1ec7c l\u00e0m th\u1eed \u0111\u1ea1t y\u00eau c\u1ea7u th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong th\u1eddi gian th\u1eed vi\u1ec7c, m\u1ed7i b\u00ean c\u00f3 quy\u1ec1n h\u1ee7y b\u1ecf th\u1ecfa thu\u1eadn th\u1eed vi\u1ec7c m\u00e0 kh\u00f4ng c\u1ea7n b\u00e1o tr\u01b0\u1edbc v\u00e0 kh\u00f4ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng n\u1ebfu vi\u1ec7c l\u00e0m th\u1eed kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u m\u00e0 hai b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf<\/strong><\/span><\/h2>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a. Thu\u1ebf TNDN<\/strong><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 4 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <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> quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2.5. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean c\u00e1c kho\u1ea3n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean trong th\u1eddi gian th\u1eed vi\u1ec7c\u00a0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng ch\u1ea5m c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n i \u0110i\u1ec1u 25 <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> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng n\u1ebfu c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 2.000.000 \u0111\u1ed3ng\/l\u1ea7n th\u00ec khi tr\u1ea3 l\u01b0\u01a1ng, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n gi\u1eef l\u1ea1i ch\u1ee9ng minh nh\u00e2n d\u00e2n photo c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3 (k\u00e8m theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng n\u1ebfu c\u00f3 thu nh\u1eadp tr\u00ean 2.000.000 \u0111\u1ed3ng\/l\u1ea7n th\u00ec khi tr\u1ea3 l\u01b0\u01a1ng, k\u1ebf to\u00e1n s\u1ebd kh\u1ea5u tr\u1eeb thu\u1ebf 10% thu\u1ebf TNCN tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu kh\u00f4ng mu\u1ed1n kh\u1ea5u tr\u1eeb 10% th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i l\u00e0m <a href=\"https:\/\/centax.dsoftware.vn\/mau-so-02ck-tncn-ban-cam-ket-thu-nhap-moi-nhat-tu-nam-2015\/\" target=\"_blank\">b\u1ea3n cam k\u1ebft 02\/CK \u2013TNCN<\/a> ( T\u1eeb ng\u00e0y 30\/07\/2015 thi m\u1eabu cam k\u1ebft 23 theo TT 156\/2013\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng m\u1eabu 02\/CK \u2013 TNCN theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC) \u0111\u1ec3 cam k\u1ebft thu nh\u1eadp sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ch\u01b0a t\u1edbi m\u1ee9c ph\u1ea3i kh\u1ea5u tr\u1eeb th\u00ec k\u1ebf to\u00e1n t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n t\u1ea3i v\u1ec1 t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Ban-cam-ket-02.CK-TNCN1.doc\"> M\u1eabu b\u1ea3n cam k\u1ebft s\u1ed1 02\/CK-TNCN<\/a><\/span><\/p>\n<p><span style=\"color: #ff0000;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Chu\u0301 y\u0301:\u00a0<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00e1 nh\u00e2n l\u00e0m ba\u0309n cam k\u1ebft 02\/CK-TNCN ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft v\u00e0 ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i 1 n\u01a1i<\/em>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-nop-thue-thu-nhap-ca-nhan\/\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-gian-thu-viec-co-khau-tru-thue-thu-nhap-ca-nhan-khong-2\/\">Th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-hop-dong-thue-khoan-nhan-cong\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-lam-them-gio-va-muc-luong-lam-them-gio\/\">Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u1eed vi\u1ec7c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c chia s\u1ebb trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12600,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1521],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12339"}],"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=12339"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12339\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12600"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12339"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}