{"id":15730,"date":"2015-10-16T17:36:48","date_gmt":"2015-10-16T17:36:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15730"},"modified":"2015-10-16T23:38:32","modified_gmt":"2015-10-16T23:38:32","slug":"quyet-toan-thue-tncn-tu-tien-luong-doi-voi-ca-nhan-chua-co-ma-so-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15730","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-15751\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-t\u1eeb-ti\u1ec1n-l\u01b0\u01a1ng-\u0111\u1ed1i-v\u1edbi-c\u00e1-nh\u00e2n-ch\u01b0a-c\u00f3-m\u00e3-s\u1ed1-thu\u1ebf-\u1ea3nh-ch\u00ednh-300x205.jpg\" alt=\"Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf\" width=\"190\" height=\"130\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-t\u1eeb-ti\u1ec1n-l\u01b0\u01a1ng-\u0111\u1ed1i-v\u1edbi-c\u00e1-nh\u00e2n-ch\u01b0a-c\u00f3-m\u00e3-s\u1ed1-thu\u1ebf-\u1ea3nh-ch\u00ednh-300x205.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-t\u1eeb-ti\u1ec1n-l\u01b0\u01a1ng-\u0111\u1ed1i-v\u1edbi-c\u00e1-nh\u00e2n-ch\u01b0a-c\u00f3-m\u00e3-s\u1ed1-thu\u1ebf-\u1ea3nh-ch\u00ednh.jpg 412w\" sizes=\"(max-width: 190px) 100vw, 190px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf, n\u00ean kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb chi tr\u1ea3 v\u1eabn ph\u1ea3i chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho h\u1ecd. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 MST b\u1ecb m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh. <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 :\u00a0<strong>Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. \u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ch\u01b0a c\u00f3 MST<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3\u00a0quy\u1ebft to\u00e1n thu\u1ebf TNCN\u00a0cho m\u00ecnh, \u00a0m\u00e0 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp trong n\u0103m t\u1ea1i doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p khi k\u00ea khai\u00a0quy\u1ebft to\u00e1n thu\u1ebf\u00a0kh\u00f4ng t\u00edch v\u00e0o \u00f4 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 t\u1ea1i M\u1eabu <a href=\"https:\/\/centax.dsoftware.vn\/mau-to-khai-khau-tru-thue-thu-nhap-ca-nhan-05kk-tncn\/\" target=\"_blank\">05\/KK-TNCN<\/a><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh\u00a0khi quy\u1ebft to\u00e1n thu\u1ebf\u00a0TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ch\u01b0a c\u00f3 MST<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 9, Kho\u1ea3n 1, \u0110i\u1ec3m c \u00a0<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>\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;\">\u201c<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>\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean khi<strong>\u00a0Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/strong> th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u1edbi m\u1ee9c l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST khi khai thu\u1ebf ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf TNCN s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. X\u1eed l\u00fd s\u1ed1 thu\u1ebf TNCN n\u1ed9p th\u1eeba \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ch\u01b0a c\u00f3 MST<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 28, Kho\u1ea3n 1 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c1. Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/em> \u201c<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi\u00a0<strong>Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf,<\/strong>\u00a0nh\u1eefng c\u00e1 nh\u00e2n\u00a0n\u00e0y\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c xin ho\u00e0n thu\u1ebf m\u00e0 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o k\u1ef3 sau khi ph\u00e1t sinh thu\u1ebf TNCN b\u1ecb kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 m\u00e0 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c khi <strong>Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.\u00a0<\/strong><\/span><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\/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<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\/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\/huong-dan-ca-nhan-lap-to-khai-quyet-toan-thue-tncn-voi-ca-nhan-co-thu-nhap-tu-tien-luong-tien-cong\/\">H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-doi-tuong-phai-quyet-toan-thue-thu-nhap-ca-nhan\/\">H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf, kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf. Tuy nhi\u00ean, \u0111\u01a1n v\u1ecb chi tr\u1ea3 v\u1eabn ph\u1ea3i chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho h\u1ecd. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 MST b\u1ecb m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"author":7,"featured_media":15810,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1942],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15730"}],"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=15730"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15730\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15810"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15730"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}