{"id":15058,"date":"2015-10-09T22:58:25","date_gmt":"2015-10-09T22:58:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15058"},"modified":"2016-02-01T01:07:49","modified_gmt":"2016-02-01T01:07:49","slug":"nhung-doi-tuong-phai-quyet-toan-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15058","title":{"rendered":"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-15200\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-\u0111\u1ed1i-t\u01b0\u1ee3ng-ph\u1ea3i-quy\u1ebft-to\u00e1n-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-\u1ea3nh-ch\u00ednh-300x194.jpg\" alt=\"Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - \u1ea3nh ch\u00ednh\" width=\"180\" height=\"116\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-\u0111\u1ed1i-t\u01b0\u1ee3ng-ph\u1ea3i-quy\u1ebft-to\u00e1n-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-\u1ea3nh-ch\u00ednh-300x194.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nh\u1eefng-\u0111\u1ed1i-t\u01b0\u1ee3ng-ph\u1ea3i-quy\u1ebft-to\u00e1n-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-\u1ea3nh-ch\u00ednh.jpg 499w\" sizes=\"(max-width: 180px) 100vw, 180px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u00e0o cu\u1ed1i n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tuy nhi\u00ean, nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang, ch\u01b0a hi\u1ec3u r\u00f5 nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN.<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\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft\u00a0Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i\u00a0quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNCN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 21, Kho\u1ea3n 1 <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>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3 \u0111i\u1ec3m a kho\u1ea3n 1 \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>\u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi 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 thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<strong> tr\u1ea3 thu nh\u1eadp<\/strong> ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u0103m \u0111\u00f3 c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng,\u00a0bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi t\u01b0 c\u00e1ch\u00a0\u0111\u01a1n v\u1ecb chi tr\u1ea3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp thay cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a m\u00ecnh,\u00a0n\u1ebfu\u00a0\u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-uy-quyen-quyet-toan-thue-tncn\/\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/khong-phat-sinh-thue-tncn-co-phai-nop-to-khai-thang-quy-khong\/\">Kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng, qu\u00fd kh\u00f4ng?<\/a><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. C\u00e1 nh\u00e2n ph\u1ea3i\u00a0quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng c\u00e1 nh\u00e2n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 21, <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><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c<em>C\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\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n v\u00e0o cu\u1ed1i n\u0103m,\u00a0n\u1ebfu<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 s\u1ed1 thu\u1ebf TNCN 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.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ngo\u00e0i nh\u1eefng c\u00e1 nh\u00e2n tr\u00ean, nh\u1eefng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00e1c c\u00f3 thu nh\u1eadp trong n\u0103m, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf TNCN, ho\u1eb7c kh\u00f4ng mu\u1ed1n\u00a0\u0111\u1ec1 ngh\u1ecb ho\u00e0n, ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o n\u0103m sau, th\u00ec kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft:<a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-thu-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015\/\">\u00a0 Nh\u1eefng kho\u1ea3n thu, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 201<\/a>5<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n 3, \u0110i\u1ec1u 10, <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> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c\u0111) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i), k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, ch\u1eadm nh\u1ea5t\u00a0l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch. Quy\u00a0\u0111\u1ecbnh n\u00e0y\u00a0\u00e1p d\u1ee5ng\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0T\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ri\u00eang\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi th\u1eddi gian tr\u00ean<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>4. M\u1ee9c ph\u1ea1t v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n 7\u00a0\u0111i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1662013tt-btc-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 <strong>Nguy\u00ean t\u1eafc x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf <\/strong>nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>\u201c7. \u0110\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, tr\u1eeb m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107 <strong>Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf<\/strong>.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u00ec:<\/b><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN,\u00a0m\u00e0 kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, th\u00ec m\u1ee9c ph\u1ea1t b\u1eb3ng \u00bd m\u1ee9c ph\u1ea1t c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba n\u1ebfu kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c\u00a0ho\u00e0n m\u00e0 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 <strong>quy\u1ebft to\u00e1n thu\u1ebf<\/strong> TNCN th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi quy\u1ebft to\u00e1n\u00a0thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 Quy\u1ebft to\u00e1n thu\u1ebf TNCN m\u00e0\u00a0kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m ho\u1eb7c n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u00ec s\u1ebd b\u1ecb ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9, <strong>Th\u00f4ng t\u01b0 166\/2013\/TT-BTC<\/strong> Chi ti\u1ebft:<a href=\"https:\/\/centax.dsoftware.vn\/cac-hanh-vi-tron-thue-cua-doanh-nghiep-va-muc-phat-hanh-vi-tron-thue\/\">\u00a0M\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, M\u00f4n b\u00e0i<\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem 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\/cac-hanh-vi-tron-thue-cua-doanh-nghiep-va-muc-phat-hanh-vi-tron-thue\/\">C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee9c ph\u1ea1t h\u00e0nh vi tr\u1ed1n thu\u1ebf<\/a><\/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\/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<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quyet-toan-thue-tncn-cho-nguoi-nghi-thai-san\/\">Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u00e0o cu\u1ed1i n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tuy nhi\u00ean, nhi\u1ec1u k\u1ebf to\u00e1n c\u00f2n l\u00fang t\u00fang, ch\u01b0a hi\u1ec3u r\u00f5 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/p>\n","protected":false},"author":7,"featured_media":15367,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1873],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15058"}],"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=15058"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15058\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15367"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15058"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}