{"id":2001,"date":"2015-07-13T10:22:13","date_gmt":"2015-07-13T10:22:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2001"},"modified":"2015-08-05T09:39:46","modified_gmt":"2015-08-05T09:39:46","slug":"cac-khoan-chi-cho-lao-dong-nu-va-dan-toc-thieu-so-duoc-tinh-vao-chi-phi-duoc-tru-khi-xac-dinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2001","title":{"rendered":"C\u00e1c kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef v\u00e0 d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN"},"content":{"rendered":"

\"C\u00e1c<\/span><\/h2>\n

M\u1ed9t s\u1ed1 \u00a0kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef v\u00e0 d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb nh\u1eefng kho\u1ea3n chi \u0111\u00f3 \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n

1. C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span>\u00a0<\/strong><\/span><\/span><\/h2>\n

Theo Ti\u1ebft a \u0110i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

”\u00a0C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span><\/em><\/span><\/p>\n

– Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p ngh\u1ec1 c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ngh\u1ec1 kh\u00e1c theo quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/em><\/span><\/p>\n

Kho\u1ea3n chi n\u00e0y bao g\u1ed3m: h\u1ecdc ph\u00ed (n\u1ebfu c\u00f3) + ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc).<\/span><\/em><\/span><\/p>\n

– Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho gi\u00e1o vi\u00ean d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd.<\/span><\/em><\/span><\/p>\n

– Chi ph\u00ed t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kho\u1ebb th\u00eam trong n\u0103m nh\u01b0 kh\u00e1m b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u00e3n t\u00ednh ho\u1eb7c ph\u1ee5 khoa cho n\u1eef c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/em><\/span><\/p>\n

– Chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con l\u1ea7n th\u1ee9 nh\u1ea5t ho\u1eb7c l\u1ea7n th\u1ee9 hai.<\/span><\/em><\/span><\/p>\n

– Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef kh\u00f4ng ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa m\u00e0 \u1edf l\u1ea1i l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh; k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m m\u00e0 lao \u0111\u1ed9ng n\u1eef v\u1eabn l\u00e0m vi\u1ec7c trong th\u1eddi gian kh\u00f4ng ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9.”<\/span><\/em><\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi th\u00eam cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1<\/strong><\/span><\/h2>\n

Theo Ti\u1ebft b \u0110i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/T-BTC v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

”\u00a0b) C\u00e1c kho\u1ea3n chi th\u00eam cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m: h\u1ecdc ph\u00ed \u0111i h\u1ecdc (n\u1ebfu c\u00f3) c\u1ed9ng ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.”<\/span><\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y: C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb chi cho lao \u0111\u1ed9ng n\u1eef v\u00e0 chi cho d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c tr\u1eeb tuy nhi\u00ean c\u00f3 ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":6368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[360],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2001"}],"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=2001"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2001\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6368"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2001"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}