{"id":15973,"date":"2015-10-20T03:33:19","date_gmt":"2015-10-20T03:33:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15973"},"modified":"2015-10-20T03:36:10","modified_gmt":"2015-10-20T03:36:10","slug":"cach-tinh-thue-tncn-tu-tien-luong-tien-cong-voi-ca-nhan-cu-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15973","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

Thu\u00ea\u0301 Thu nh\u00e2\u0323p ca\u0301 nh\u00e2n (TNCN) la\u0300 v\u00e2\u0301n \u0111\u00ea\u0300 \u0111\u01b0\u01a1\u0323c r\u00e2\u0301t nhi\u00ea\u0300u ng\u01b0\u01a1\u0300i quan t\u00e2m, \u0111\u0103\u0323c bi\u00ea\u0323t la\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m n\u00f4\u0323p t\u01a1\u0300 khai kh\u00e2\u0301u tr\u01b0\u0300 thu\u00ea\u0301 TNCN va\u0300 quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNCN. K\u00ea\u0301 toa\u0301n Centax<\/a> se\u0303 h\u01b0\u01a1\u0301ng d\u00e2\u0303n ca\u0301c ba\u0323n ca\u0301ch ti\u0301nh thu\u00ea\u0301 TNCN \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301 nh\u00e2n c\u01b0 tru\u0301<\/strong><\/span><\/p>\n

1. V\u0103n ba\u0309n pha\u0301p quy<\/strong><\/span><\/h2>\n

– Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/span><\/p>\n

2. C\u0103n c\u01b0\u0301 ti\u0301nh thu\u00ea\u0301<\/strong><\/span><\/h2>\n

a. Thu nh\u00e2\u0323p ti\u0301nh thu\u00ea\u0301<\/strong><\/span><\/p>\n

– Thu nh\u00e2\u0323p chi\u0323u thu\u00ea\u0301 : Theo khoa\u0309n 1, khoa\u0309n 2 \u0111i\u00ea\u0300u 2 th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/p>\n

+ Thu nh\u00e2\u0323p t\u01b0\u0300 kinh doanh<\/span><\/p>\n

+ Thu nh\u00e2\u0323p t\u01b0\u0300 ti\u00ea\u0300n l\u01b0\u01a1ng, ti\u00ea\u0300n c\u00f4ng<\/span><\/p>\n

– Ca\u0301c khoa\u0309n gia\u0309m tr\u01b0\u0300: Theo \u0111i\u00ea\u0300u 9 th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/p>\n

+ Ba\u0309n th\u00e2n ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301: 9000.000\u0111\/ 1 tha\u0301ng<\/span><\/p>\n

+ Ng\u01b0\u01a1\u0300i phu\u0323 thu\u00f4\u0323c: 3.600.000\u0111\/1 ng\u01b0\u01a1\u0300i\/ 1 tha\u0301ng<\/span><\/p>\n

+\u00a0Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/span><\/p>\n

+\u00a0kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc<\/span><\/p>\n

b. Thu\u00ea\u0301 su\u00e2\u0301t<\/strong><\/span><\/p>\n

– Theo bi\u00ea\u0309u thu\u00ea\u0301 lu\u0303y ti\u00ea\u0301n t\u01b0\u0300ng ph\u00e2\u0300n:<\/span><\/p>\n

\"BieuLuyTien\"<\/a><\/span><\/p>\n

3. Ca\u0301ch ti\u0301nh thu\u00ea\u0301<\/strong><\/span><\/h2>\n

S\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a b\u1eadc thu nh\u1eadp nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u1eadc thu nh\u1eadp \u0111\u00f3.<\/span><\/p>\n

D\u01b0\u0323a theo bi\u00ea\u0309u lu\u0303y ti\u00ea\u0301n t\u01b0\u0300ng ph\u00e2\u0300n ta co\u0301 c\u00f4ng th\u01b0\u0301c ru\u0301t go\u0323n v\u00ea\u0300 ti\u0301nh thu\u00ea\u0301 TNCN cho ca\u0301 nh\u00e2n c\u01b0 tru\u0301 nh\u01b0 sau:<\/span><\/p>\n

\"CachTinhThue\"<\/a><\/span><\/p>\n

Vi\u0301 du\u0323 minh ho\u0323a<\/strong><\/span><\/p>\n

Ba\u0300 Bu\u0300i Thi\u0323 Nga co\u0301 t\u00f4\u0309ng thu nh\u00e2\u0323p t\u01b0\u0300 ti\u00ea\u0300n l\u01b0\u01a1ng ti\u00ea\u0300n c\u00f4ng trong tha\u0301ng 9\/2015 la\u0300 60.000.000\u0111, ti\u00ea\u0300n l\u01b0\u01a1ng la\u0300m c\u0103n c\u01b0\u0301 \u0111o\u0301ng ba\u0309o hi\u00ea\u0309m cu\u0309a ba\u0300 Nga la\u0300 3.500.000\u0111 va\u0300 ba\u0300 pha\u0309i n\u00f4\u0323p ca\u0301c khoa\u0309n ba\u0309o hi\u00ea\u0309m sau:<\/span><\/p>\n

– Ba\u0309o hi\u00ea\u0309m xa\u0303 h\u00f4\u0323i: 8%<\/span><\/p>\n

– Ba\u0309o hi\u00ea\u0309m y t\u00ea\u0301: 1,5%<\/span><\/p>\n

– Ba\u0309o hi\u00ea\u0309m th\u00e2\u0301t nghi\u00ea\u0323p: 1%<\/span><\/p>\n

Ngoa\u0300i ra ba\u0300 nu\u00f4i 2 con nho\u0309 d\u01b0\u01a1\u0301i 18 tu\u00f4\u0309i<\/span><\/p>\n

Trong tha\u0301ng 9 ba\u0300 kh\u00f4ng tham gia \u0111o\u0301ng go\u0301p b\u00e2\u0301t ky\u0300 khoa\u0309n na\u0300o li\u00ean quan \u0111\u00ea\u0301n t\u01b0\u0300 thi\u00ea\u0323n, nh\u00e2n \u0111a\u0323o …<\/span><\/p>\n

Ca\u0301ch ti\u0301nh thu\u00ea\u0301 TNCN cu\u0309a ba\u0300 Nga trong tha\u0301ng 9 nh\u01b0 sau:<\/strong><\/span><\/p>\n

– Thu nh\u00e2\u0323p chi\u0323u thu\u00ea\u0301 cu\u0309a ba\u0300 Nga la\u0300: 60.000.000\u0111<\/span><\/p>\n

– Ca\u0301c khoa\u0309n gia\u0309m tr\u01b0\u0309:<\/span><\/p>\n

+ Gia\u0309m tr\u01b0\u0300 ba\u0309n th\u00e2n: 9.000.000\u0111<\/span><\/p>\n

+ Gia\u0309m tr\u01b0\u0300 ng\u01b0\u01a1\u0300i phu\u0323 thu\u00f4\u0323c: 2 x 3.600.000\u0111 = 7.200.000\u0111<\/span><\/p>\n

+ BHXH, BHYT, HBTN:<\/span><\/p>\n

3.500.000 x 8% +3.500.000 x 1,5% +\u00a03.500.000 x 1% = 280.000 +52.500 + 35.000 = 367.500 \u0111<\/span><\/p>\n

T\u00f4\u0309ng c\u00f4\u0323ng ca\u0301c khoa\u0309n gia\u0309m tr\u01b0\u0300 cho ba\u0300 Nga<\/strong>:\u00a0<\/span><\/p>\n

9.000.000\u0111 + 7.200.000\u0111 + 367.500 \u0111 = 16.567.500 \u0111<\/strong><\/span><\/p>\n

T\u01b0\u0300 \u0111o\u0301 suy ra thu nh\u00e2\u0323p ti\u0301nh thu\u00ea\u0301<\/strong> cu\u0309a ba\u0300 Nga: 60.000.000 – 16.567.500 = 43.432.500<\/strong> \u0111<\/span><\/p>\n

S\u00f4\u0301 thu\u00ea\u0301 TNCN ti\u0301nh theo bi\u00ea\u0309u lu\u0303y ti\u00ea\u0301n t\u01b0\u0300ng ph\u00e2\u0300n nh\u01b0 sau: Theo \u0111o\u0301 ba\u0300 Nga co\u0301 m\u01b0c thu\u00ea\u0301 su\u00e2\u0301t \u01a1\u0309 5 b\u00e2\u0323c t\u01b0\u0300 b\u00e2\u0323c 1 \u0111\u00ea\u0301n b\u00e2\u0323c 5 vi\u0300 TNTT la\u0300\u00a043.432.500 \u0111 n\u0103\u0300m trong khoa\u0309n t\u01b0\u0300 32 tri\u00ea\u0323u \u0111\u00ea\u0301n 52 tri\u00ea\u0323u.<\/span><\/p>\n

V\u00e2\u0323y s\u00f4\u0301 thu\u00ea\u0301 TNCN ma\u0300 ba\u0300 Nga pha\u0309i n\u00f4\u0323p<\/strong>:<\/span><\/p>\n

– B\u00e2\u0323c 1: 5.000.0000 x 5% \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0= \u00a0 250.000<\/span><\/p>\n

– B\u00e2\u0323c 2: (10.000.000 – 5.000.000) x 10% \u00a0 \u00a0 \u00a0 = \u00a0 \u00a0500.000<\/span><\/p>\n

– B\u00e2\u0323c 3: (18000.000 – 10.000.000) x 15% \u00a0 \u00a0 \u00a0= \u00a01.200.000<\/span><\/p>\n

– B\u00e2\u0323c 4: (32.000.000 – 18.000.000) x 20% \u00a0 \u00a0= \u00a02.800.000<\/span><\/p>\n

– B\u00e2\u0323c 5:\u00a0\u00a0(43.432.500 – 32.000.000) x 25% \u00a0 \u00a0 = \u00a0 2.858.125<\/span><\/p>\n

C\u00f4\u0323ng: \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a07.608.125<\/strong> \u0111<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

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

T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 09\/KK-TNCN<\/a><\/span><\/p>\n

M\u1eabu v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 08\/MGT-TNCN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t, nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u ng\u01b0\u1eddi d\u00f9ng<\/p>\n","protected":false},"author":7,"featured_media":15508,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1958],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15973"}],"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=15973"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15973\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15508"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15973"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}