{"id":2041,"date":"2015-07-13T16:31:32","date_gmt":"2015-07-13T16:31:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2041"},"modified":"2015-12-27T17:09:21","modified_gmt":"2015-12-27T17:09:21","slug":"tien-luong-tien-thuong-khong-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2041","title":{"rendered":"Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"

\"Ti\u1ec1n<\/span><\/h2>\n

C\u00e1c kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng kho\u1ea3n chi Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 c\u00e1c b\u1ea1n c\u00f9ng hi\u1ec3u r\u00f5 v\u00e0 tr\u00e1nh m\u1eafc ph\u1ea3i\u00a0<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u00a0\u0111\u01b0\u1ee3c qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u1edf Kho\u1ea3n 2.5 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> v\u00e0 \u0111\u01b0\u01a1c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u1edf \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/a><\/strong><\/span><\/p>\n

1. Qui \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m 2.5 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>\u00a0v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung qui \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:\u00a0<\/span><\/p>\n

” 2.6.Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/strong> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/em><\/span><\/p>\n

c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/em><\/span><\/p>\n

Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau.<\/em><\/span><\/p>\n

d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.”<\/em><\/span><\/p>\n

L\u01b0u \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n

– Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.<\/span><\/p>\n

–\u00a0Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau.<\/span><\/p>\n

–\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0 b\u1ed5 sung th\u00eam chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty\u00a0th\u00ec kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb. <\/span><\/p>\n

Theo \u0110i\u1ec3m 2.11 \u00a0Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh m\u1ee9c chi b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ ng\u01b0\u1eddi\u00a0ho\u1eb7c<\/strong> kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3…. th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u01a1c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

”\u00a02.11. <\/strong>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: Tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/strong> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

Kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.”<\/em><\/span><\/p>\n

\u00a0T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC <\/a>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.11 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> \u0111\u00e3 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi chi b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/span><\/p>\n

”\u00a02.1<\/strong>1<\/strong>. <\/strong>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: Tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

Kho\u1ea3n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.”<\/em><\/span><\/p>\n

2. K\u1ebft lu\u1eadn<\/strong><\/span><\/p>\n

\u0110\u1ec3 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u1ea7n ph\u1ea3i:<\/span><\/p>\n

– \u0110\u01b0\u1ee3c ghi r\u00f5 trong c\u00e1c lo\u1ea1i v\u0103n b\u1ea3n sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng, Quy ch\u1ebf t\u00e0i ch\u00ednh<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb chi ti\u1ec1n, ho\u1eb7c b\u1ea3ng l\u01b0\u01a1ng ph\u1ea3i c\u00f3 k\u00fd nh\u1eadn ti\u1ec1n<\/span><\/p>\n

– Chi l\u01b0\u01a1ng, th\u01b0\u1edfng tr\u01b0\u1edbc th\u1eddi gian n\u1ed9p quy\u1ebft to\u00e1n<\/span><\/p>\n

– Qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c chi tr\u01b0\u1edbc 30\/6 h\u00e0ng n\u0103m<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft : \u00a0Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u1edbi nh\u1eefng b\u01b0\u1edbc th\u0103ng tr\u1ea7m<\/a><\/span><\/p>\n

3. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span>\u00a0v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng<\/span><\/strong><\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/u><\/em><\/strong><\/span><\/p>\n

Khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, doanh nghi\u1ec7p A c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ebfn ng\u00e0y 30\/06\/2015 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch) doanh nghi\u1ec7p A m\u1edbi chi s\u1ed1 ti\u1ec1n t\u1eeb qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2014 l\u00e0 7 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p A ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng n\u0103m sau (n\u0103m 2015) l\u00e0 3 t\u1ef7 \u0111\u1ed5ng (10 t\u1ef7- 7 t\u1ef7). Khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2015 n\u1ebfu doanh nghi\u1ec7p A c\u00f3 nhu c\u1ea7u tr\u00edch l\u1eadp th\u00ec ti\u1ebfp t\u1ee5c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/u><\/em><\/strong><\/span><\/p>\n

Q\u0169y ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m 2014 c\u1ee7a doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c duy\u1ec7t l\u00e0 10 t\u1ef7 \u0111\u1ed3ng. Trong n\u0103m 2014 doanh nghi\u1ec7p A \u0111\u00e3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ed1 ti\u1ec1n 8 t\u1ef7 \u0111\u1ed3ng, nh\u01b0 v\u1eady \u0111\u1ebfn cu\u1ed1i ng\u00e0y 31\/12\/2014 c\u00f2n d\u01b0 l\u1ea1i 2 t\u1ef7 \u0111\u1ed3ng so v\u1edbi qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t. Trong qu\u00fd I n\u0103m 2015 \u0111\u01a1n v\u1ecb ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2014 \u0111\u1ec3 chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u00ean c\u00f4ng c\u1ee7a n\u0103m 2014 l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n n\u0103m 2014 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n l\u00e0 8,3 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n, doanh nghi\u1ec7p A tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng m\u1ee9c t\u1ed1i \u0111a l\u00e0 8,3 t\u1ef7 \u0111\u1ed3ng x 17%= 1,411 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n

V\u1eady t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u01a1c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN c\u1ee7a n\u0103m 2014 = 8,3 t\u1ef7 \u0111\u00f4ng + 1,411 t\u1ef7 \u0111\u1ed3ng= 9,711 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n

M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1c kho\u1ea3n chi phi 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 sau: \u00a0<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng kho\u1ea3n chi Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi..<\/p>\n","protected":false},"author":7,"featured_media":6386,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[167,371],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2041"}],"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=2041"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2041\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6386"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2041"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}