{"id":13904,"date":"2015-09-26T08:29:12","date_gmt":"2015-09-26T08:29:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13904"},"modified":"2015-09-28T04:24:54","modified_gmt":"2015-09-28T04:24:54","slug":"nhung-khoan-thu-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13904","title":{"rendered":"Nh\u1eefng kho\u1ea3n thu, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-13939\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-kho\u1ea3n-thu-c\u00e1-nh\u00e2n-kh\u00f4ng-ph\u1ea3i-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-n\u0103m-2015-\u1ea3nh-ch\u00ednh1-300x194.jpg\" alt=\"Nh\u1eefng kho\u1ea3n thu, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"194\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-kho\u1ea3n-thu-c\u00e1-nh\u00e2n-kh\u00f4ng-ph\u1ea3i-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-n\u0103m-2015-\u1ea3nh-ch\u00ednh1-300x194.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-kho\u1ea3n-thu-c\u00e1-nh\u00e2n-kh\u00f4ng-ph\u1ea3i-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-n\u0103m-2015-\u1ea3nh-ch\u00ednh1.jpg 499w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><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\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> c\u00f3 r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, trong \u0111\u00f3 c\u00f3 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1eebng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp. Tuy nhi\u00ean kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015.\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n Centax <\/a>xin chia s\u1ebb quy \u0111\u1ecbnh nh\u1eefng\u00a0c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 21, Kho\u1ea3n 3 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 16 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201cC\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u2013 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 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam 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 (m\u01b0\u1eddi) tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u2013 C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015 n\u1ebfu thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">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 nh\u01b0ng c\u00f3 th\u00eam 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 t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. Nh\u1eefng kho\u1ea3n thu kh\u00f4ng ph\u1ea3i quy\u1ebft\u00a0to\u00e1n thu\u1ebf TNCN<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p n\u0103m 2014 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u00a0nh\u01b0ng n\u0103m\u00a02015 kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea \u00a0t\u00e0i s\u1ea3n c\u00f3 doanh thu d\u01b0\u1edbi 100 tr\u00a0\u0111\u1ed3ng\/ n\u0103m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea \u00a0t\u00e0i s\u1ea3n c\u00f3 doanh thu tr\u00ean 100 tr\u00a0\u0111\u1ed3ng\/ n\u0103m, nh\u01b0ng\u00a0\u0111\u00e3\u00a0\u0111\u00f3ng thu\u1ebf kho\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh nh\u01b0ng\u00a0\u0111\u00e3\u00a0\u0111\u00f3ng thu\u1ebf kho\u00e1n, th\u00ec cu\u1ed1i n\u0103m kh\u00f4ng g\u1ed9p kho\u1ea3n thu t\u1eeb kinh doanh v\u00e0o thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng\u00a0\u0111\u1ec3 quy\u1ebft to\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-ve-phan-chia-loi-nhuan-sau-thue-tndn\/\" target=\"_blank\">Nh\u1eefng quy\u00a0\u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chi-phi-mua-bao-hiem-cho-nhan-vien-la-chi-phi-duoc-tru-thi-can-nhung-dieu-kien-gi\/\" target=\"_blank\">Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n\u00a0\u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/tien-luong-thang-13-co-duoc-dua-vao-chi-phi-khong\/\" target=\"_blank\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1nh 13 c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thoi-gian-thu-viec-co-khau-tru-thue-thu-nhap-ca-nhan-khong-2\/\" target=\"_blank\">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;\"><a href=\"https:\/\/centax.dsoftware.vn\/phu-cap-trach-nhiem-cho-nguoi-lao-dong-co-tinh-thue-tncn\/\" target=\"_blank\">Ph\u00e1p lu\u1eadt thu\u1ebf v\u1ec1 ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC c\u00f3 r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh m\u1edbi \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, trong \u0111\u00f3 c\u00f3 vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1eebng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp. Tuy nhi\u00ean kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015.\u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb quy \u0111\u1ecbnh..<\/p>\n","protected":false},"author":7,"featured_media":14082,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1755,1756],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13904"}],"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=13904"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13904\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14082"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13904"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}