{"id":1282,"date":"2015-07-10T05:00:35","date_gmt":"2015-07-10T05:00:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1282"},"modified":"2017-01-10T12:09:55","modified_gmt":"2017-01-10T12:09:55","slug":"cach-tinh-thue-tncn-doi-voi-hop-dong-thue-khoan-nhan-cong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1282","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng"},"content":{"rendered":"<div id=\"attachment_1283\" style=\"width: 198px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-1283\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-1283\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thue-TNCN-doi-voi-hop-dong-thue-khoan-nhan-cong.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng - anh chinh\" width=\"188\" height=\"188\" \/><p id=\"caption-attachment-1283\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u c\u00f4ng ty trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh kh\u00f4ng mu\u1ed1n thu\u00ea h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, m\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng.\u00a0\u0110\u1ed1i v\u1edbi H\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00f3m lao \u0111\u1ed9ng \u1ee7y quy\u1ec1n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u00e0i vi\u1ebft sau h\u01b0\u1edbng d\u1eabn v\u1ec1\u00a0<strong>C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/strong>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 3 tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng cung c\u1ea5p danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng cho Doanh nghi\u1ec7p. \u0110\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1eebng c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng cung c\u1ea5p danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng cho Doanh nghi\u1ec7p. V\u00e0 ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong \u0111\u1ed9i, \u0111\u01b0\u1ee3c ph\u00e9p thay m\u1eb7t c\u00e1c th\u00e0nh vi\u00ean trong \u0111\u1ed9i \u0111\u1ee9ng ra k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ed9i tr\u01b0\u1edfng kh\u00f4ng cung c\u1ea5p danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng cho Doanh nghi\u1ec7p. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ee9ng ra k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t m\u00ecnh ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 v\u1ec1 C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng\u00a0nh\u01b0 sau:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/strong><strong>\u00a0<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">2.1. Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng cung c\u1ea5p danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng cho Doanh nghi\u1ec7p. \u0110\u1ec3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1eebng c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3.<\/span><\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c k\u00fd ri\u00eang h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khi \u0111\u00f3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng k\u00fd ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u1ec1 c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 t\u1eebng c\u00e1 nh\u00e2n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n cho t\u1eebng c\u00e1 nh\u00e2n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea3ng ch\u1ea5m c\u00f4ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khi nh\u1eadn ti\u1ec1n c\u00e1c c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd tr\u1ef1c ti\u1ebfp k\u00fd v\u00e0o b\u1ea3ng l\u01b0\u01a1ng x\u00e1c nh\u1eadn s\u1ed1 c\u00f4ng v\u00e0 s\u1ed1 ti\u1ec1n nh\u1eadn v\u1ec1.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2.2. Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng cung c\u1ea5p danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng cho Doanh nghi\u1ec7p. Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong \u0111\u1ed9i, \u0111\u01b0\u1ee3c ph\u00e9p thay m\u1eb7t c\u00e1c th\u00e0nh vi\u00ean trong \u0111\u1ed9i \u0111\u1ee9ng ra k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/strong><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0ng ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng \u0111\u1ee9ng ra l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khi \u0111\u00f3, ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea3ng ch\u1ea5m c\u00f4ng \u0111\u1ed1i v\u1edbi t\u1eebng th\u00e0nh vi\u00ean trong \u0111\u1ed9i;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng tr\u00ean b\u1ea3ng l\u01b0\u01a1ng v\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng chi ti\u1ebft \u0111\u1ebfn t\u1eebng c\u00e1 nh\u00e2n;<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khi nh\u1eadn ti\u1ec1n, t\u1eebng th\u00e0nh vi\u00ean trong \u0111\u1ed9i k\u00fd v\u00e0o b\u1ea3ng nh\u1eadn l\u01b0\u01a1ng, x\u00e1c nh\u1eadn s\u1ed1 c\u00f4ng, s\u1ed1 ti\u1ec1n v\u00e0 nh\u1eadn ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>2.3. \u0110\u1ed9i tr\u01b0\u1edfng kh\u00f4ng cung c\u1ea5p danh s\u00e1ch c\u00e1c th\u00e0nh vi\u00ean trong nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng cho Doanh nghi\u1ec7p. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ee9ng ra k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u1ed9t m\u00ecnh ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng.<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1 nh\u00e2n kinh doanh. Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2 kho\u1ea3n 1, \u0111i\u1ec3m 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;a) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n) l\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh tr\u1eeb c\u00e1 nh\u00e2n kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8230;&#8230;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed9t (01) ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2, kho\u1ea3n 2 \u0111i\u00eam a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;a) Doanh thu t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a.1) Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf kho\u00e1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2, kho\u1ea3n 2 \u0111i\u1ec3m b <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211;\u00a0 Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 1%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 0,5%.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211;\u00a0 D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211;\u00a0 S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 3%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1,5%.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211;\u00a0 Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 2%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1%.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu ti\u1ec1n thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng trong n\u0103m c\u1ee7a nh\u00f3m lao \u0111\u1ed9ng do ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng l\u00e0m \u0111\u1ea1i di\u1ec7n, d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m, th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng c\u00f3 th\u1ec3 thay m\u1eb7t nh\u00f3m lao \u0111\u1ed9ng c\u1ee7a m\u00ecnh \u0111\u1ec3 nh\u1eadn ti\u1ec1n thu\u00ea kho\u00e1n c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng, tr\u01b0\u1edbc khi chi tr\u1ea3 (C\u01a1 quan thu\u1ebf hi\u00ean nay kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho nh\u1eefng tr\u01b0\u1eddng \u00a0h\u1ee3p c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n v\u1edbi &#8221;\u00a0<em>t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng mua h\u00f3a \u0111\u01a1n \u1edf c\u01a1 quan thu\u1ebf, th\u00ec tr\u01b0\u1edbc khi chi tr\u1ea3 ti\u1ec1n cho Ng\u01b0\u1eddi \u0111\u1ed9i tr\u01b0\u1edfng th\u00ec doanh nghi\u1ec7p s\u1ebd kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n l\u00e0 7% tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n chi tr\u1ea3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u00f4ng vi\u1ec7c m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/ho-so-chung-tu-doi-voi-hop-dong-thue-khoan-cong-viec\/\">H<\/a><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-chung-tu-doi-voi-hop-dong-thue-khoan-cong-viec\/\">\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u00f4ng vi\u1ec7c<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-nop-thue-thu-nhap-ca-nhan\/\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u c\u00f4ng ty trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh kh\u00f4ng mu\u1ed1n thu\u00ea h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, m\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng.\u00a0\u0110\u1ed1i v\u1edbi H\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c nh\u00f3m lao \u0111\u1ed9ng \u1ee7y..<\/p>\n","protected":false},"author":7,"featured_media":6298,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[474,3784],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1282"}],"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=1282"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1282\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6298"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1282"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}