{"id":14398,"date":"2015-09-30T02:48:27","date_gmt":"2015-09-30T02:48:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14398"},"modified":"2015-09-30T09:22:35","modified_gmt":"2015-09-30T09:22:35","slug":"quyet-toan-thue-tncn-cho-nguoi-nghi-thai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14398","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-medium wp-image-14420\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-cho-ng\u01b0\u1eddi-ngh\u1ec9-thai-s\u1ea3n-\u1ea3nh-ch\u00ednh-300x217.jpg\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n- \u1ea3nh ch\u00ednh\" width=\"300\" height=\"217\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-cho-ng\u01b0\u1eddi-ngh\u1ec9-thai-s\u1ea3n-\u1ea3nh-ch\u00ednh-300x217.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-cho-ng\u01b0\u1eddi-ngh\u1ec9-thai-s\u1ea3n-\u1ea3nh-ch\u00ednh.jpg 450w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n khi ngh\u1ec9 thai s\u1ea3n, \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p thai s\u1ea3n, nh\u01b0ng c\u00f3 th\u1ec3 v\u1eabn c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng. V\u1eady c\u00e1 nh\u00e2n ngh\u1ec9 thai s\u1ea3n c\u00f3 c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng? Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. C\u00e1 nh\u00e2n ngh\u1ec9 thai s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf thay khi quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 21, Kho\u1ea3n 3 <a href=\"https:\/\/centax.dsoftware.vn\/danh-muc-mau-bieu-kem-thong-tu-922015tt-btc\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> 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><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u201ca.4) U\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf <\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>a.4.1) 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 quy\u1ebft to\u00e1n thu\u1ebf thay trong 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 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 (ba) 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 quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m.<\/em>\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi quy\u1ebft to\u00e1n <a href=\"https:\/\/centax.dsoftware.vn\/danh-muc\/thue-tncn\/\">thu\u1ebf TNCN<\/a>, c\u00e1 nh\u00e2n ngh\u1ec9 thai s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u00e1 nh\u00e2n ngh\u1ec9 thai s\u1ea3n ph\u1ea3i l\u00e0m gi\u1ea5y \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1 \u00a0Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m c Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u201cc.1.3) Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m t\u00ednh thu\u1ebf c\u00e1 nh\u00e2n ch\u01b0a gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ho\u1eb7c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ch\u01b0a \u0111\u1ee7 12 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb \u0111\u1ee7 12 th\u00e1ng khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 2, kho\u1ea3n 2 \u0111i\u1ec3m b, m\u1ee5c b6 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>b.6) Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh. Tuy nhi\u00ean,\u00a0<em>m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n<\/em> l\u00e0 ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.2 Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec3u 9, kho\u1ea3n 1, \u0111i\u1ec3m c, m\u1ee5c c.2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u00a0quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;c.2) Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c.2.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c.2.2) Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong n\u0103m k\u1ec3 t\u1eeb khi \u0111\u0103ng k\u00fd&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/em>\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, c\u00e1 nh\u00e2n thai s\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, n\u1ebfu c\u00e1 nh\u00e2n thai s\u1ea3n \u0111\u00e3 c\u00f3 MST v\u00e0 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>V\u1edbi con m\u1edbi sinh c\u1ee7a c\u00e1 nh\u00e2n thai s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n thai s\u1ea3n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf cho con m\u1edbi sinh ngay t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng ( th\u00e1ng sinh con), n\u1ebfu \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ngay th\u00e1ng sinh con<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n thai s\u1ea3n kh\u00f4ng \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho con m\u1edbi sinh ngay t\u1eeb th\u00e1ng sinh con, nh\u01b0ng \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNCN, th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho con m\u1edbi sinh ngay t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng ( th\u00e1ng sinh con)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n thai s\u1ea3n kh\u00f4ng \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho con m\u1edbi sinh tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a n\u0103m sinh con, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho con m\u1edbi sinh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m sinh con<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> <em><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\"><strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> <\/a>\u0111\u00e3 thay \u0111\u1ed5i m\u1eabu bi\u1ec3u khi quy\u1ebft to\u00e1n thu\u1ebf TNCN. Doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong c\u00f4ng ty theo <a href=\"https:\/\/centax.dsoftware.vn\/mau-to-khai-quyet-toan-thue-thu-nhap-ca-nhan-05qtt-tncn\/\" target=\"_blank\">m\u1eabu 05\/QTT-TNCN<\/a> thay cho bi\u1ec3u <a href=\"https:\/\/centax.dsoftware.vn\/mau-to-khai-khau-tru-thue-thu-nhap-ca-nhan-05kk-tncn\/\" target=\"_blank\">m\u1eabu quy\u1ebft to\u00e1n thu\u1ebf 05\/KK-TNCN <\/a>theo <strong><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>.<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-thu-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-quyet-toan-thue-tncn-doi-voi-nhung-ca-nhan-truc-tiep-khai-quyet-toan-thue\/\">H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-to-khai-quyet-toan-thue-thu-nhap-ca-nhan-05qtt-tncn\/\">M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 05\/QTT-TNCN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-7850cttncn\/\">C\u00f4ng v\u0103n s\u1ed1 7850\/CT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p MST cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015\/\">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":"<p>C\u00e1 nh\u00e2n khi ngh\u1ec9 thai s\u1ea3n, \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p thai s\u1ea3n, nh\u01b0ng c\u00f3 th\u1ec3 v\u1eabn c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng. V\u1eady c\u00e1 nh\u00e2n ngh\u1ec9 thai s\u1ea3n c\u00f3 c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng? Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":14427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1802],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14398"}],"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=14398"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14398\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14427"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14398"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}