{"id":20934,"date":"2016-03-07T03:16:38","date_gmt":"2016-03-07T03:16:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20934"},"modified":"2016-03-08T11:52:01","modified_gmt":"2016-03-08T11:52:01","slug":"hoi-dap-89","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20934","title":{"rendered":"H\u1ecfi \u0110\u00e1p 89"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1: <\/strong><\/span><\/p>\n

T\u00f4i mua d\u1ea7u nh\u1eddn, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 xu\u1ea5t khuy\u1ebfn m\u00e3i, t\u00f4i xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u00e3i l\u1ea1i cho kh\u00e1ch h\u00e0ng th\u00ec c\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 5, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c5.\u00a0<\/strong>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i ho\u1eb7c h\u00e0ng h\u00f3a do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Trong tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty b\u1ea1n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 3809\/TCT-DNL v\u1ec1 vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1\u1ecb<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n

Thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng ngo\u00e0i gi\u1edd cao h\u01a1n gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c cao h\u01a1n m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng ngo\u00e0i gi\u1edd t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. V\u1eady c\u00f3 kh\u1ed1ng ch\u1ebf m\u1ee9c t\u1ed1i \u0111a tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean l\u00e0m ngo\u00e0i gi\u1edd kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo \u0111i\u1ec1u 97<\/strong> c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/strong> do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 18\/6\/2012 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m nh\u01b0 sau:<\/em><\/span><\/p>\n

a) V\u00e0o ng\u00e0y th\u01b0\u1eddng, \u00edt nh\u1ea5t b\u1eb1ng 150%;<\/em><\/span><\/p>\n

b) V\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, \u00edt nh\u1ea5t b\u1eb1ng 200%;<\/em><\/span><\/p>\n

c) V\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u00edt nh\u1ea5t b\u1eb1ng 300% ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam, th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t b\u1eb1ng 30% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em><\/span><\/p>\n

3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ngo\u00e0i vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c l\u00e0m v\u00e0o ban ng\u00e0y.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh nh\u01b0 tr\u00ean th\u00ec ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u00e2n vi\u00ean l\u00e0m th\u00eam ngo\u00e0i gi\u1edd kh\u00f4ng kh\u1ed1ng ch\u1ebf m\u1ee9c t\u1ed1i \u0111a, m\u00e0 ch\u1ec9 c\u00f3 m\u1ee9c gi\u1edbi h\u1ea1n ph\u1ea7n tr\u0103m t\u1ed1i thi\u1ec3u<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:\u00a0C\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd m\u1edbi nh\u1ea5t n\u0103m 2015<\/a><\/span><\/p>\n

Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 quy\u00a0\u0111\u1ecbnh\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n\u00a0\u0111\u00fang s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy\u00a0\u0111\u1ecbnh nh\u01b0 sau:\u00a0Quy \u0111\u1ecbnh ph\u1ea1t vi ph\u1ea1m v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

1\/Anh ch\u1ecb cho em h\u1ecfi em m\u1edbi ti\u1ebfp nh\u1eadn c\u00f4ng vi\u1ec7c, nh\u01b0ng t\u1eeb 2011 \u0111\u1ebfn gi\u1edd L\u01b0\u01a1ng kh\u00f4ng c\u00f3 b\u1ea3ng ch\u1ea5m c\u00f4ng \u0111i k\u00e8m<\/span><\/p>\n

Theo em th\u1ea5y trong h\u1ee3p \u0111\u1ed3ng th\u00ec v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c l\u00e0 l\u01b0\u01a1ng kho\u00e1n: 4.610.000<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c: L\u01b0\u01a1ng c\u0103n b\u1ea3n: 2.200.000 c\u00f2n tr\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u00ec c\u00f3 Ph\u1ee5 c\u1ea5p ch\u1ee9c danh cho nh\u00e2n vi\u00ean n\u1eefa. Trong b\u1ea3ng l\u01b0\u01a1ng c\u00f3 ghi 2 ch\u1ec9 ti\u00eau l\u00e0 ng\u00e0y c\u00f4ng th\u1ef1c t\u1ebf v\u00e0 ng\u00e0y c\u00f4ng chu\u1ea9n r\u1ed3i. V\u1eady b\u1ea3ng ch\u1ea5m c\u00f4ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 n\u1eefa kh\u00f4ng \u1ea1?<\/span><\/p>\n

2\/ C\u00f4ng ty em t\u00ednh c\u1ea3 gi\u00e1m \u0111\u1ed1c n\u1eefa hi\u1ec7n \u0111\u01b0\u1ee3c 5 ng\u01b0\u1eddi v\u1eady c\u00f3 b\u1eaft bu\u1ed9c th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n kh\u00f4ng \u1ea1?<\/span><\/p>\n

3\/ C\u00f3 quy \u0111\u1ecbnh n\u00e0o v\u1ec1 Ph\u1ee5 c\u1ea5p ch\u1ee9c danh kh\u00f4ng \u1ea1? Em th\u1ea5y tr\u00ean b\u1ea3ng l\u01b0\u01a1ng c\u00f3 ph\u1ee5 c\u1ea5p ch\u1ee9c danh gi\u00e1m \u0111\u1ed1c l\u00e0 800.000. Ph\u1ee5 c\u1ea5p ch\u1ee9c danh cho nh\u00e2n vi\u00ean thi\u1ebft k\u1ebf web 2.410.000 trong khi l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 2.200.000 nh\u01b0 v\u1eady c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng \u1ea1?<\/span><\/p>\n

4\/ S\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p c\u1ee7a nh\u00e2n vi\u00ean l\u00e0 6 ng\u00e0y\/n\u0103m nh\u01b0ng kh\u00f4ng quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng v\u1eady c\u00f3 sai kh\u00f4ng \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

    \n
  1. T\u1ea1i \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 6\/8\/2015 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

    \u201c1.<\/strong><\/em> Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi <\/em>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb <\/em>n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/span><\/p>\n

    a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

    b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

    c) <\/em>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n <\/em>mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, do \u0111\u00f3 b\u1ea1n c\u1ea7n ph\u1ea3i c\u00f3 b\u1ea3ng ch\u1ea5m c\u00f4ng d\u00f9ng \u0111\u1ec3 theo d\u00f5i th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean t\u1eeb \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean.<\/span><\/p>\n

      \n
    1. T\u1ea1i \u0110i\u1ec1u 6 c\u1ee7a lu\u1eadt c\u00f4ng \u0111o\u00e0n s\u1ed1 12\/2012\/QH13 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng \u0111o\u00e0n nh\u01b0 sau:<\/span><\/li>\n
    2. C\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u00ean c\u01a1 s\u1edf t\u1ef1 nguy\u1ec7n, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo nguy\u00ean t\u1eafc t\u1eadp trung d\u00e2n ch\u1ee7\u2019\u2019 <\/em><\/span><\/li>\n<\/ol>\n

      \u0110i\u1ec1m 2 \u0111i\u1ec1u 26 c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y c\u0169ng quy \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n nh\u01b0 sau: \u201c<\/em> Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n do c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em>\u201d<\/em><\/span><\/p>\n

      Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n t\u1ea1i doanh nghi\u1ec7p ho\u1eb7c kh\u00f4ng th\u00e0nh l\u1eadp nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/p>\n

      3.Ph\u1ee5 c\u1ea5p ch\u1ee9c danh : t\u00f9y thu\u1ed9c v\u00e0o ch\u1ee9c v\u1ee5 c\u1ee7a nh\u00e2n vi\u00ean kh\u00e1c nhau s\u1ebd c\u00f3 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c nhau v\u00e0 t\u00f9y thu\u1ed9c v\u00e0o c\u00f4ng ty quy \u0111\u1ecbnh (Tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1 1381\/TCT-TNCN ng\u00e0y 24\/04\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p )<\/span><\/p>\n

        \n
      1. T\u1ea1i \u0111i\u1ec1u 11 c\u1ee7a lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13 quy \u0111\u1ecbnh v\u1ec1 ngh\u1ec9 h\u00e0ng n\u0103m nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

        \u201c 1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u1ee7 12 th\u00e1ng l\u00e0m vi\u1ec7c cho m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 h\u1eb1ng n\u0103m, h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0 sau:<\/em><\/span><\/p>\n

        a) 12 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng;<\/em><\/span><\/p>\n

        b) 14 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf nh\u1eefng n\u01a1i c\u00f3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n sinh s\u1ed1ng kh\u1eafc nghi\u1ec7t theo danh m\u1ee5c do B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 Y t\u1ebf ban h\u00e0nh ho\u1eb7c lao \u0111\u1ed9ng ch\u01b0a th\u00e0nh ni\u00ean ho\u1eb7c lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt;<\/em><\/span><\/p>\n

        c) 16 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf nh\u1eefng n\u01a1i c\u00f3 \u0111i\u1ec1u ki\u1ec7n sinh s\u1ed1ng \u0111\u1eb7c bi\u1ec7t kh\u1eafc nghi\u1ec7t theo danh m\u1ee5c do B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 Y t\u1ebf ban h\u00e0nh.\u201d<\/em><\/span><\/p>\n

        Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng l\u00e0 12 ng\u00e0y, n\u1ebfu s\u1ed1 ng\u00e0y ngh\u1ec9 kh\u00e1c so v\u1edbi lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

        M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:Th\u00f4ng t\u01b0 s\u1ed1 17\/2015\/TT-BL\u0110TBXH V\/vi\u1ec7c H\u01b0\u1edbng d\u1eabn x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 chuy\u1ec3n x\u1ebfp l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

        Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00e1c kho\u1ea3n B\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n n\u0103m 2016<\/a><\/span><\/p>\n

        C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ph\u00e9p trong n\u0103m th\u00ec c\u00f3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n kh\u00f4ng \u1ea1? V\u00e0 c\u00f3 quy \u0111\u1ecbnh n\u00e0o v\u1ec1 thanh to\u00e1n s\u1ed1 ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 h\u1ebft trong n\u0103m kh\u00f4ng \u1ea1?<\/span><\/p>\n

        Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

        T\u1ea1i \u0111i\u1ec1u 114 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/a> quy \u0111\u1ecbnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 nh\u01b0 sau:<\/span><\/p>\n

        \u201c1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng do th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m ho\u1eb7c v\u00ec c\u00e1c l\u00fd do kh\u00e1c m\u00e0 ch\u01b0a ngh\u1ec9 h\u1eb1ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u1eb1ng n\u0103m th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9.<\/em><\/span><\/p>\n

          \n
        1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 d\u01b0\u1edbi 12 th\u00e1ng l\u00e0m vi\u1ec7c th\u00ec th\u1eddi gian ngh\u1ec9 h\u1eb1ng n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 th\u1eddi gian l\u00e0m vi\u1ec7c. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ngh\u1ec9 th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n.\u201d<\/em><\/span><\/li>\n<\/ol>\n

          \u0110i\u1ec1u 11 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13 c\u0169ng c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau: \u201cNg\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u1ee7 12 th\u00e1ng l\u00e0m vi\u1ec7c cho m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 h\u1eb1ng n\u0103m, h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u201d. <\/em><\/span><\/p>\n

          V\u1eady c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n cho nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 ph\u00e9p h\u1ebft.<\/span><\/p>\n

          B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/a><\/span><\/p>\n

          C\u00e2u h\u1ecfi 5:\u00a0<\/strong><\/span><\/p>\n

          Xin \u0111\u01b0\u1ee3c h\u1ecfi c\u00e1ch h\u1ea1ch to\u00e1n b\u1ea3o hi\u1ec3m thai s\u1ea3n:<\/span><\/p>\n

          X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thai s\u1ea3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng Khi b\u1ea3o hi\u1ec3m chuy\u1ec3n ti\u1ec1n thai s\u1ea3n,v\u00e0 chi tr\u1ea3 thai s\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m tr\u00edch l\u1ea1i 2%.<\/span><\/p>\n

          Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

          a)H\u00e0ng th\u00e1ng, doanh nghi\u1ec7p tr\u00edch \u0111\u00f3ng b\u1ea3o hi\u1ec3m :<\/span><\/p>\n

          N\u1ee3 TK 622, 627, 641, 642<\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 338<\/span><\/p>\n

          b) Khi n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m l\u00ean c\u01a1 quan b\u1ea3o hi\u1ec3m sau khi tr\u1eeb \u0111i 2% tr\u00edch \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi tr\u1ea3 \u1ed1m \u0111au cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m thanh to\u00e1n:<\/span><\/p>\n

          N\u1ee3 TK 338: S\u1ed1 ti\u1ec1n sau khi tr\u1eeb 2% gi\u1eef l\u1ea1i<\/span><\/p>\n

          \u00a0\u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

          c) Khi c\u01a1 quan b\u1ea3o hi\u1ec3m chuy\u1ec3n ti\u1ec1n thai s\u1ea3n cho c\u00f4ng ty, ghi nh\u1eadn:<\/span><\/p>\n

          N\u1ee3 TK 111, 112: S\u1ed1 ti\u1ec1n tr\u1ee3 c\u1ea5p thai s\u1ea3n<\/span><\/p>\n

          \u00a0\u00a0\u00a0 C\u00f3 TK 3383<\/span><\/p>\n

          d) Khi thanh to\u00e1n ti\u1ec1n thai s\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/p>\n

          N\u1ee3 TK 3383<\/span><\/p>\n

          \u00a0\u00a0 C\u00f3 Tk 111, 112: S\u1ed1 ti\u1ec1n tr\u1ee3 c\u1ea5p thai s\u1ea3n<\/span><\/p>\n

          B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

          Ch\u1ebf \u0111\u1ed9 h\u01b0\u1edfng thai s\u1ea3n m\u1edbi nh\u1ea5t t\u1eeb 15\/2\/2016<\/a><\/span><\/p>\n

          X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 b\u1ea3o hi\u1ec3m m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

          Th\u00f4ng t\u01b0 s\u1ed1 59\/2015\/TT-BL\u0110TBXH quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT,quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam. C\u00e1ch h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n thai s\u1ea3n. K\u1ebf to\u00e1n centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 89, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20934"}],"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=20934"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20934\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22314"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20934"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}