{"id":13880,"date":"2015-09-26T07:40:07","date_gmt":"2015-09-26T07:40:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13880"},"modified":"2015-09-30T09:21:14","modified_gmt":"2015-09-30T09:21:14","slug":"cac-truong-hop-uy-quyen-quyet-toan-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13880","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n

\u0110\u01a1n v\u1ecb chi tr\u1ea3\u00a0\u0111\u01b0\u1ee3c ph\u00e9p quy\u1ebft to\u00e1n thay cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng. Tuy nhi\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n thay ph\u1ea3i\u00a0\u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft :\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd :<\/span><\/p>\n

C\u00f4ng v\u0103n S\u1ed1 7850\/CT-TNCN<\/a><\/span><\/strong><\/p>\n

1.\u00a0Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/h2>\n

a) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp QTT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m u\u1ef7 quy\u1ec1n QTT, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p (chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i) v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi (t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p), n\u1ebfu trong n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3 kh\u00f4ng c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh t\u1ea1i m\u1ed9t n\u01a1i n\u00e0o kh\u00e1c th\u00ec c\u0169ng \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n QTT cho t\u1ed5 ch\u1ee9c m\u1edbi.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u QTT \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n QTT t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean. N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u QTT \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai th\u00ec c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp QTT v\u1edbi CQT.<\/span><\/p>\n

V\u00ed d\u1ee5 1: N\u0103m 2014, \u00d4ng E c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 03 th\u00e1ng t\u1ea1i C\u00f4ng ty A, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi 02 c\u00f4ng ty kh\u00e1c l\u00e0 C\u00f4ng ty B, C\u00f4ng ty C. T\u1ea1i C\u00f4ng ty B c\u00f3 thu nh\u1eadp l\u00e0 24 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 10%. T\u1ea1i c\u00f4ng ty C c\u00f3 thu nh\u1eadp l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 10%. Nh\u01b0 v\u1eady thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m 2014 c\u1ee7a \u00d4ng E nh\u1ecf h\u01a1n 10 tri\u1ec7u \u0111\u1ed3ng (24 tri\u1ec7u \u0111\u1ed3ng + 30 tri\u1ec7u \u0111\u1ed3ng) : 12 th\u00e1ng = 4,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng), n\u1ebfu \u00d4ng E thu\u1ed9c di\u1ec7n ph\u1ea3i QTT v\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u QTT \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai th\u00ec \u00d4ng E \u1ee7y quy\u1ec1n QTT n\u0103m 2014 cho C\u00f4ng ty A. C\u00f4ng ty A ch\u1ec9 QTT thay \u00d4ng E \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp do C\u00f4ng ty A tr\u1ea3.<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf TNCN t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u QTT \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n QTT t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean. N\u1ebfu c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u QTT \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp QTT v\u1edbi CQT.<\/span><\/p>\n

V\u00ed d\u1ee5 2: N\u0103m 2014, \u00d4ng E c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 03 th\u00e1ng t\u1ea1i C\u00f4ng ty A, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 v\u1edbi th\u1eddi h\u1ea1n cho thu\u00ea l\u00e0 08 th\u00e1ng, doanh thu cho thu\u00ea l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i cho thu\u00ea. Nh\u01b0 v\u1eady, doanh thu cho thu\u00ea nh\u00e0 b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m 2014 c\u1ee7a \u00d4ng E nh\u1ecf h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng ((8 th\u00e1ng x 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng) : 12 th\u00e1ng = 16,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng), n\u1ebfu \u00f4ng E thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u QTT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0 th\u00ec \u00d4ng E u\u1ef7 quy\u1ec1n cho c\u00f4ng ty A QTT thay. C\u00f4ng ty A ch\u1ec9 QTT thay cho \u00d4ng E \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp do C\u00f4ng ty A tr\u1ea3.<\/span><\/p>\n

b) C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp QTT thay theo m\u1eabu s\u1ed1 04-2\/TNCN<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/h2>\n

– C\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 3.1 n\u00eau tr\u00ean nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n QTT cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 thu h\u1ed3i v\u00e0 h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n).<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp QTT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 3.1 n\u00eau tr\u00ean, nh\u01b0ng thu\u1ed9c di\u1ec7n ph\u1ea3i QTT TNCN theo quy \u0111\u1ecbnh th\u00ec tr\u1ef1c ti\u1ebfp QTT v\u1edbi CQT tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong n\u0103m, c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n QTT TNCN nh\u01b0 sau:<\/span><\/p>\n

+ C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp v\u00e3ng lai duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng u\u1ef7 quy\u1ec1n QTT.<\/span><\/p>\n

+ C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n QTT.<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong> N\u0103m 2014, \u00d4ng E c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 03 th\u00e1ng t\u1ea1i C\u00f4ng ty A, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi 02 c\u00f4ng ty kh\u00e1c l\u00e0 C\u00f4ng ty B, C\u00f4ng ty C. T\u1ea1i C\u00f4ng ty B c\u00f3 thu nh\u1eadp l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 10%. T\u1ea1i C\u00f4ng ty C c\u00f3 thu nh\u1eadp l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf. Nh\u01b0 v\u1eady, trong n\u0103m 2014 \u00d4ng c\u00f3 m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ebfu \u00d4ng E thu\u1ed9c di\u1ec7n QTT th\u00ec \u00d4ng E kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i C\u00f4ng ty A, m\u00e0 tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– C\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb; v\u1eeba c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf; v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf TNCN t\u1ea1i n\u01a1i cho thu\u00ea th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp QTT.<\/span><\/p>\n

V\u00ed d\u1ee5 4:<\/strong> N\u0103m 2014, \u00d4ng E c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 03 th\u00e1ng t\u1ea1i C\u00f4ng ty A, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai v\u00e0 cho thu\u00ea nh\u00e0. Doanh thu t\u1eeb cho thu\u00ea nh\u00e0 b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m 2014 d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i cho thu\u00ea. Nh\u01b0 v\u1eady, n\u1ebfu \u00d4ng E thu\u1ed9c di\u1ec7n ph\u1ea3i QTT th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n QTT cho C\u00f4ng ty A m\u00e0 tr\u1ef1c ti\u1ebfp QTT v\u1edbi CQT.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/h2>\n

C\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n QTT, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n QTT thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp QTT v\u1edbi CQT th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i QTT TNCN, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung: \u201cC\u00f4ng ty \u2026 \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0 \u2026. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) \u2026 c\u1ee7a Ph\u1ee5 l\u1ee5c B\u1ea3ng k\u00ea 05-1\/BK-TNCN\u201d \u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp QTT v\u1edbi CQT.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n

Nh\u1eefng kho\u1ea3n thu, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf v\u1ec1 kho\u1ea3n chi h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i lao \u0111\u1ed9ng Vi\u1ec7t Nam<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110\u01a1n v\u1ecb chi tr\u1ea3 \u0111\u01b0\u1ee3c ph\u00e9p quy\u1ebft to\u00e1n thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n thay ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n. <\/p>\n","protected":false},"author":7,"featured_media":14330,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13880"}],"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=13880"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13880\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14330"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13880"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}