{"id":12865,"date":"2015-09-09T08:42:40","date_gmt":"2015-09-09T08:42:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12865"},"modified":"2015-12-22T00:17:11","modified_gmt":"2015-12-22T00:17:11","slug":"chi-phi-mua-bao-hiem-cho-nhan-vien-la-chi-phi-duoc-tru-thi-can-nhung-dieu-kien-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12865","title":{"rendered":"Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"  alignright wp-image-12890\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ec3-chi-ph\u00ed-mua-b\u1ea3o-hi\u1ec3m-cho-nh\u00e2n-vi\u00ean-l\u00e0-chi-ph\u00ed-h\u1ee3p-l\u00fd-th\u00ec-c\u1ea7n-nh\u1eefng-\u0111i\u1ec1u-ki\u1ec7n-g\u00ec-300x204.jpg\" alt=\"Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?\" width=\"279\" height=\"190\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ec3-chi-ph\u00ed-mua-b\u1ea3o-hi\u1ec3m-cho-nh\u00e2n-vi\u00ean-l\u00e0-chi-ph\u00ed-h\u1ee3p-l\u00fd-th\u00ec-c\u1ea7n-nh\u1eefng-\u0111i\u1ec1u-ki\u1ec7n-g\u00ec-300x204.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110\u1ec3-chi-ph\u00ed-mua-b\u1ea3o-hi\u1ec3m-cho-nh\u00e2n-vi\u00ean-l\u00e0-chi-ph\u00ed-h\u1ee3p-l\u00fd-th\u00ec-c\u1ea7n-nh\u1eefng-\u0111i\u1ec1u-ki\u1ec7n-g\u00ec.jpg 600w\" sizes=\"(max-width: 279px) 100vw, 279px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed mua b\u1ea3o hi\u1ec3m t\u1ef1 nghuy\u1ec7n cho nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u01b0 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho nh\u00e2n vi\u00ean th\u00e0nh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 g\u00ec? <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1ch \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/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 Kho\u1ea3n 1 \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 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0a c\u00e1c kho\u1ea3n chi ph\u00ed th\u00e0nh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ti\u1ebft b \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd 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; Tho\u1ea3 \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;\">T\u1ea1i \u0110i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.11 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 2.11. Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: Tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Kho\u1ea3n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \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. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a<\/em> <em>v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c).\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eeb c\u00e1c quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, chi ph\u00ed mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, m\u1ee9c h\u01b0\u1edfng t\u1ea1i 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, quy ch\u1ebf th\u01b0\u1edfng..<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ph\u1ea3i tham gia \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ri\u00eang \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n <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 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 v\u00e0 <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-2655ct-ttht-tra-loi-chinh-sach-thue\/\" target=\"_blank\">C\u00f4ng v\u0103n s\u1ed1 2655\/CT-TTHT<\/a> ng\u00e0y 21\/05\/2015 c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh B\u00ecnh Thu\u1eadn h\u01b0\u1edbng d\u1eabn tr\u1ea3 l\u1eddi d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>T\u00ecnh hu\u1ed1ng:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ednh g\u1eedi qu\u00fd b\u1ed9, ch\u00fang t\u00f4i c\u00f3 m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng v\u01b0\u1edbng m\u1eafc v\u1ec1 Thu\u1ebf mu\u1ed1n \u0111\u01b0\u1ee3c qu\u00fd b\u1ed9 t\u01b0 v\u1ea5n, r\u1ea5t mong \u0111\u01b0\u1ee3c s\u1ef1 gi\u00fap \u0111\u1ee1 t\u1eeb qu\u00fd B\u1ed9.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t<\/strong>:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty t\u00f4i c\u00f3 mua b\u1ea3o hi\u1ec3m y t\u1ebf c\u1ee7a m\u1ed9t C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty t\u00f4i. T\u00f4i mu\u1ed1n h\u1ecfi nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty t\u00f4i c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf TNCN tr\u00ean kho\u1ea3n chi ph\u00ed b\u1ea3o hi\u1ec3m n\u00e0y kh\u00f4ng?<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u00eda C\u00f4ng ty B\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u1ecbu Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n mua b\u1ea3o hi\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ph\u00eda C\u00f4ng ty t\u00f4i kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty t\u00f4i thu\u00ea m\u1ed9t C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u00ecm ki\u1ebfm nh\u00e2n s\u1ef1 \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 l\u00e0m vi\u1ec7c \u1edf Vi\u1ec7t Nam. T\u00f4i mu\u1ed1n h\u1ecfi nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n thu nh\u1eadp m\u00e0 C\u00f4ng ty tuy\u1ec3n d\u1ee5ng \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c t\u00ecm ki\u1ebfm nh\u00e2n s\u1ef1 tr\u00ean c\u00f3 ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">R\u1ea5t mong \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb qu\u00fd B\u1ed9!<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00f4i xin ch\u00e2n th\u00e0nh c\u1ea3m \u01a1n!<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Thu\u1eadn:<\/strong><\/span><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-12881\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Cv-2655.CT-TTHT1.jpg\" alt=\"Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?  - \u1ea3nh 1\" width=\"782\" height=\"2197\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Cv-2655.CT-TTHT1.jpg 1086w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Cv-2655.CT-TTHT1-107x300.jpg 107w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Cv-2655.CT-TTHT1-364x1024.jpg 364w\" sizes=\"(max-width: 782px) 100vw, 782px\" \/><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoan-chi-mua-bao-hiem-huu-tri-tu-nguyen-duoc-tinh-vao-chi-phi\/\">Kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/xu-ly-voi-chi-phi-mua-banh-trung-thu-tang-khach-hang-nhan-vien\/\">x\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/phu-cap-trach-nhiem-cho-nguoi-lao-dong-co-tinh-thue-tncn\/\">Ph\u00e1p lu\u1eadt thu\u1ebf v\u1ec1 ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec? K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. <\/p>\n","protected":false},"author":7,"featured_media":13095,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1632],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12865"}],"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=12865"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12865\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13095"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12865"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}