{"id":15090,"date":"2015-10-09T07:13:24","date_gmt":"2015-10-09T07:13:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15090"},"modified":"2015-10-09T09:26:11","modified_gmt":"2015-10-09T09:26:11","slug":"thue-tncn-voi-tien-luong-tien-cong-tu-hai-noi-lam-viec","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15090","title":{"rendered":"Thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i l\u00e0m vi\u1ec7c"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-15223\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-300x200.jpg\" alt=\"Thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i l\u00e0m vi\u1ec7c - \u1ea3nh ch\u00ednh\" width=\"203\" height=\"135\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh-1024x683.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Thu\u1ebf-TNCN-v\u1edbi-ti\u1ec1n-l\u01b0\u01a1ng-ti\u1ec1n-c\u00f4ng-t\u1eeb-hai-n\u01a1i-l\u00e0m-vi\u1ec7c-\u1ea3nh-ch\u00ednh.jpg 1200w\" sizes=\"(max-width: 203px) 100vw, 203px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean. Nh\u1eefng ng\u01b0\u1eddi n\u00e0y\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 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 v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y qua b\u00e0i\u00a0Thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i l\u00e0m vi\u1ec7c<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng\u00a0d\u00e0i \u00a0h\u1ea1n t\u1eeb hai n\u01a1i l\u00e0m vi\u1ec7c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo ti\u1ebft 1 \u0111i\u1ec3m b kho\u1ea3n 1 \u0111i\u1ec1u 25 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;<em>b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <em>b.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.&#8221;<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean nh\u01b0ng \u0111\u1ec1u k\u00fd h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">V\u00ed d\u1ee5 : \u00d4ng\u00a0Nguy\u1ec5n v\u0103n A k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n v\u1edbi 2 n\u01a1i : C\u00f4ng ty A c\u00f3 thu nh\u1eadp l\u00e0\u00a0l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng, C\u00f4ng ty B l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng. \u00a0\u00d4ng A kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c,\u00a0\u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i C\u00f4ng ty A.\u00a0\u00d4ng A\u00a0\u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty A c\u00f3 thu nh\u1eadp 5 tri\u1ec7u\/ th\u00e1ng, gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n l\u00e0 9 tri\u1ec7u, Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 0\u00a0\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty B c\u00f3 thu nh\u1eadp l\u00e0 2 tri\u1ec7u\u00a0\u0111\u1ed3ng\/ th\u00e1ng, kh\u00f4ng\u00a0\u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 2 tri\u1ec7u, thu\u1ebf TNCN b\u1eadc 1<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng l\u00e0 : 2 tri\u1ec7u\u00a0\u0111\u1ed3ng x 5 % = 100.000\u00a0\u0111<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a h\u1ee3p\u00a0\u0111\u1ed3ng d\u00e0i h\u1ea1n t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 thu nh\u1eadp v\u00e3ng lai t\u1ea1i n\u01a1i kh\u00e1c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec3m\u00a0i, Kho\u1ea3n\u00a01, \u0110i\u1ec1u 25, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c<\/em><em>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3\u00a0<\/em><em>ti\u1ec1n\u00a0<\/em><em>c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c\u00a0<\/em><em>cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0<\/em><em>(<\/em><em>theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n&#8230;\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i hai n\u01a1i trong \u0111\u00f3 m\u1ed9t n\u01a1i l\u00e0 k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0d\u00e0i h\u1ea1n, m\u1ed9t n\u01a1i k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0ng\u1eafn h\u1ea1n, ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng, th\u00ec kh\u1ea5u tr\u1eeb\u00a0thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u1ede n\u01a1i k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0d\u00e0i h\u1ea1n, t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n sau khi\u00a0\u0111\u00e3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u1ede n\u01a1i k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng ng\u1eafn h\u1ea1n, ho\u1eb7c kh\u00f4ng k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng, ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00f3, n\u1ebfu thu nh\u1eadp t\u1eeb 2 tri\u1ec7u\u00a0\u0111\u1ed1ng\/ th\u00e1ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">V\u00ed d\u1ee5 : \u00d4ng\u00a0Nguy\u1ec5n v\u0103n A k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng 2 n\u01a1i l\u00e0m vi\u1ec7c. C\u00f4ng ty A l\u00e0 h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n, v\u1edbi thu nh\u1eadp l\u00e0\u00a05 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng, c\u00f4ng ty B l\u00e0 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n v\u1edbi thu nh\u1eadp\u00a0l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng. \u00a0\u00d4ng A kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c,\u00a0\u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i C\u00f4ng ty A.\u00a0\u00d4ng A\u00a0\u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty A c\u00f3 thu nh\u1eadp 5 tri\u1ec7u\/ th\u00e1ng, gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n l\u00e0 9 tri\u1ec7u, Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 0\u00a0\u0111<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty B c\u00f3 thu nh\u1eadp l\u00e0 2 tri\u1ec7u\u00a0\u0111\u1ed3ng\/ th\u00e1ng, k\u00fd h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n,\u00a0ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 l\u00e0 10%<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng l\u00e0 : 2 tri\u1ec7u\u00a0\u0111\u1ed3ng x 10 % = 200.000\u00a0\u0111<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>3. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb H\u1ee3p\u00a0\u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec1u l\u00e0 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec3m\u00a0i, Kho\u1ea3n\u00a01, \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c<\/em><em>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3\u00a0<\/em><em>ti\u1ec1n\u00a0<\/em><em>c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c\u00a0<\/em><em>cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0<\/em><em>(<\/em><em>theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n&#8230;\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u\u00a0n\u01a1i, \u0111\u1ec1u\u00a0k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0ng\u1eafn h\u1ea1n, ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng, th\u00ec\u00a0\u0111\u01a1n v\u1ecb chi tr\u1ea3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 10% tr\u01b0\u1edbc khi chi tr\u1ea3 (tr\u1eeb khi thu nh\u1eadp th\u1ea5p h\u01a1n 2 tri\u1ec7u\u00a0\u0111\u1ed3ng\/ l\u1ea7n tr\u1ea3)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong>V\u00ed d\u1ee5 :\u00a0<\/strong><\/em>\u00d4ng\u00a0Nguy\u1ec5n v\u0103n A k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng 2 n\u01a1i l\u00e0m vi\u1ec7c. Hai h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1u l\u00e0 ng\u1eafn h\u1ea1n. C\u00f4ng ty A\u00a0v\u1edbi thu nh\u1eadp l\u00e0\u00a05 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng, c\u00f4ng ty B v\u1edbi thu nh\u1eadp\u00a0l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng. \u00a0\u00d4ng A\u00a0\u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty A c\u00f3 thu nh\u1eadp 5 tri\u1ec7u\/ th\u00e1ng:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 l\u00e0 10%<\/span><\/p>\n<p style=\"padding-left: 60px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng l\u00e0 : 5 tri\u1ec7u\u00a0\u0111\u1ed3ng x 10 % = 500.000\u00a0\u0111<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng ty B c\u00f3 thu nh\u1eadp l\u00e0 2 tri\u1ec7u\u00a0\u0111\u1ed3ng\/ th\u00e1ng:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 l\u00e0 10%<\/span><\/p>\n<p style=\"padding-left: 60px;\"><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng l\u00e0 : 2 tri\u1ec7u\u00a0\u0111\u1ed3ng x 10 % = 200.000\u00a0\u0111<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><br \/>\n<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\/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\/khoan-chi-phu-cap-tien-xang-xe-tien-dien-thoai-o-muc-nao-thi-khong-chiu-thue-tncn-va-duoc-tinh-vao-chi-phi-duoc-tru\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/tinh-thue-tncn-khi-co-tien-thue-gia-dinh-tien-nha-gia-dinh\/\">T\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh, ti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-khong-cu-tru\/\">Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean. Nh\u1eefng ng\u01b0\u1eddi n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":15379,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1875,1876],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15090"}],"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=15090"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15090\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15379"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15090"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}