{"id":20941,"date":"2016-03-08T03:28:32","date_gmt":"2016-03-08T03:28:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20941"},"modified":"2016-03-09T05:02:53","modified_gmt":"2016-03-09T05:02:53","slug":"hoi-dap-91-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20941","title":{"rendered":"H\u1ecfi \u0110\u00e1p 91"},"content":{"rendered":"

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

Th\u01a1\u0300i gian ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng h\u01b0\u01a1\u0309ng ch\u00ea\u0301 \u0111\u00f4\u0323 thai sa\u0309n khi nh\u00e2\u0323n nu\u00f4i con nu\u00f4i hi\u00ea\u0323n ha\u0300nh la\u0300 \u0111\u00ea\u0301n khi con \u0111u\u0309 4 tha\u0301ng hay 6 tha\u0301ng tu\u00f4\u0309i?<\/span><\/p>\n

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

Theo \u0111i\u1ec1u 36 th\u00f4ng t\u01b0 58\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 khi nh\u1eadn nu\u00f4i con nu\u00f4i nh\u01b0 sau:<\/span><\/p>\n

\u201cNg\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn nu\u00f4i con nu\u00f4i d\u01b0\u1edbi 06 th\u00e1ng tu\u1ed5i th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n cho \u0111\u1ebfn khi con \u0111\u1ee7 06 th\u00e1ng tu\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p c\u1ea3 cha v\u00e0 m\u1eb9 c\u00f9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec ch\u1ec9 cha ho\u1eb7c m\u1eb9 \u0111\u01b0\u1ee3c ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n khi nh\u1eadn nu\u00f4i con nu\u00f4i l\u00e0 \u0111\u1ebfn khi con \u0111\u1ee7 06 th\u00e1ng tu\u1ed5i.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o chi ti\u1ebft v\u1ec1 ch\u1ebf\u00a0\u0111\u1ed9 thai s\u1ea3n t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<\/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

Ch\u1ebf \u0111\u1ed9 thai s\u1ea3n t\u1eeb 1\/1\/2016<\/a><\/span><\/p>\n

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

Khi k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i kho\u1ea3n 1 v\u00e0 2 \u0111i\u1ec1u 90 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c theo th\u1ecfa thu\u1eadn.<\/em><\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/em><\/span><\/p>\n

M\u1ee9c l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

    \n
  1. Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.\u201d<\/em><\/span><\/li>\n<\/ol>\n

    T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 93 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \u201c1. Tr\u00ean c\u01a1 s\u1edf c\u00e1c nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tuy\u1ec3n d\u1ee5ng, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u1ecfa thu\u1eadn m\u1ee9c l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u201d<\/em><\/span><\/p>\n

    T\u1ea1i \u0111i\u1ec1u 5 ngh\u1ecb \u0111\u1ecbnh 122\/2015\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng nh\u01b0 sau:<\/span><\/p>\n

    \u201cM\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c th\u1ea5p nh\u1ea5t l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u00e0 tr\u1ea3 l\u01b0\u01a1ng, trong \u0111\u00f3 m\u1ee9c l\u01b0\u01a1ng <\/em>tr<\/em>\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b<\/em>\u00ec<\/em>nh th\u01b0\u1eddng, b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong th\u00e1ng v\u00e0 ho\u00e0n th\u00e0nh \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng ho\u1eb7c c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ecfa thu\u1eadn ph\u1ea3i b\u1ea3o \u0111\u1ea3m:<\/em><\/span><\/p>\n

    a) Kh\u00f4ng th\u1ea5p h<\/em>\u01a1n <\/em>m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a qua \u0111\u00e0o t\u1ea1o l\u00e0m c\u00f4ng vi\u1ec7c gi<\/em>\u1ea3<\/em>n \u0111\u01a1n nh\u1ea5t;<\/em><\/span><\/p>\n

    b) Cao h<\/em>\u01a1n <\/em>\u00edt nh\u1ea5t 7% so v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 qua h\u1ecdc ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/em>\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng v\u00e0 g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng c\u1ea5p huy\u1ec7n n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; B\u1ea3n quy \u0111\u1ecbnh c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee9c danh c\u00f4ng vi\u1ec7c do c\u00f4ng ty x\u00e2y d\u1ef1ng; Ch\u1ee9c danh c\u00f4ng vi\u1ec7c v\u00e0 th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, v\u00e0 c\u00f3 th\u1ec3 kh\u00f4ng b\u1eb1ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, tu\u1ef3 theo th\u1eddi gian, s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

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

    Ph\u00e2n bi\u1ec7t m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf<\/a><\/span><\/p>\n

    M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2016<\/a><\/span><\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 103\/2014\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2015<\/a><\/span><\/p>\n

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

    C\u00f4ng ty t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o theo quy \u0111\u1ecbnh: nh\u01b0 \u0111\u00e0o t\u1ea1o v\u1ec1 an to\u00e0n lao \u0111\u1ed9ng, \u0111\u00e0o t\u1ea1o n\u1ed9i quy lao \u0111\u1ed9ng, \u0111\u00e0o t\u1ea1o ngo\u1ea1i ng\u1eef…Th\u1eddi gian t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o h\u1ea7u h\u1ebft l\u00e0 trong gi\u1edd l\u00e0m vi\u1ec7c, ngo\u00e0i ra c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c (\u0111\u00e0o t\u1ea1o v\u00e0o ng\u00e0y ngh\u1ec9, \u0111\u00e0o t\u1ea1o sau khi xu\u1ed1ng ca l\u00e0m vi\u1ec7c…), th\u00ec khi t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng hay ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca? V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y?<\/span><\/p>\n

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

    T\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 4 ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2013\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd nh\u01b0 sau:<\/span><\/p>\n

    \u201cTh\u1eddi gian ngh\u1ec9 b\u00f9 theo\u00a0\u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 106 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

    a) Sau m\u1ed7i \u0111\u1ee3t l\u00e0m th\u00eam t\u1ed1i \u0111a 07 ng\u00e0y li\u00ean t\u1ee5c trong th\u00e1ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i b\u1ed1 tr\u00ed \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 b\u00f9 s\u1ed1 th\u1eddi gian \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c ngh\u1ec9;<\/em><\/span><\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ed1 tr\u00ed ngh\u1ec9 b\u00f9 \u0111\u1ee7 s\u1ed1 th\u1eddi gian th\u00ec ph\u1ea3i tr\u1ea3 l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 97 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 v\u00e0 kho\u1ea3n 8 \u0111i\u1ec1u 3, m\u1ee5c 1 ch\u01b0\u01a1ng II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2013\/N\u0110-CP th\u00ec th\u1eddi gi\u1edd h\u1ecdc t\u1eadp, hu\u1ea5n luy\u1ec7n an to\u00e0n lao \u0111\u1ed9ng, v\u1ec7 sinh lao \u0111\u1ed9ng, <\/em>Th\u1eddi gi\u1edd h\u1ed9i h\u1ecdp, h\u1ecdc t\u1eadp, t\u1eadp hu\u1ea5n do y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd<\/em>,<\/em> Th\u1eddi gi\u1edd h\u1ed9i h\u1ecdp, h\u1ecdc t\u1eadp, t\u1eadp hu\u1ea5n do c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tri\u1ec7u t\u1eadp c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n kh\u00f4ng chuy\u00ean tr\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng \u0111o\u00e0n<\/em> \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111i\u0323nh n\u00eau tr\u00ean tr\u01b0\u01a1\u0300ng h\u01a1\u0323p c\u00f4ng ty t\u00f4\u0309 ch\u01b0\u0301c \u0111a\u0300o ta\u0323o v\u00ea\u0300 an toa\u0300n lao \u0111\u00f4\u0323ng, \u0111a\u0300o ta\u0323o ngoa\u0323i ng\u01b0\u0303\u2026 trong gi\u01a1\u0300 la\u0300m vi\u00ea\u0323c bi\u0300nh th\u01b0\u01a1\u0300ng thi\u0300 \u0111\u01b0\u01a1\u0323c xem la\u0300 th\u01a1\u0300i gi\u01a1\u0300 \u0111\u01b0\u01a1\u0323c ti\u0301nh va\u0300o th\u01a1\u0300i gi\u01a1\u0300 la\u0300m vi\u00ea\u0323c co\u0301 tra\u0309 l\u01b0\u01a1ng. N\u00ea\u0301u c\u00f4ng ty t\u00f4\u0309 ch\u01b0\u0301c \u0111a\u0300o ta\u0323o ngoa\u0300i th\u01a1\u0300i gi\u01a1\u0300 la\u0300m vi\u00ea\u0323c bi\u0300nh th\u01b0\u01a1\u0300ng \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh trong pha\u0301p lu\u00e2\u0323t, tho\u0309a \u01b0\u01a1\u0301c lao \u0111\u00f4\u0323ng t\u00e2\u0323p th\u00ea\u0309 ho\u0103\u0323c theo n\u00f4\u0323i quy lao \u0111\u00f4\u0323ng ma\u0300 c\u00f4ng ty \u0111a\u0303 \u0111\u0103ng ky\u0301 ta\u0323i c\u01a1 quan qua\u0309n ly\u0301 lao \u0111\u00f4\u0323ng co\u0301 th\u00e2\u0309m quy\u00ea\u0300n thi\u0300 pha\u0309i co\u0301 s\u01b0\u0323 \u0111\u00f4\u0300ng y\u0301 cu\u0309a ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng theo quy \u0111i\u0323nh ta\u0323i \u0111i\u00ea\u0309m a, khoa\u0309n 2, \u0110i\u00ea\u0300u 106 B\u00f4\u0323 lu\u00e2\u0323t Lao \u0111\u00f4\u0323ng; \u0111\u00f4\u0300ng th\u01a1\u0300i c\u00f4ng ty pha\u0309i b\u00f4\u0301 tri\u0301 nghi\u0309 bu\u0300 cho ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng cho s\u00f4\u0301 th\u01a1\u0300i gian \u0111a\u0303 kh\u00f4ng \u0111\u01b0\u01a1\u0323c nghi\u0309 sau m\u00f4\u0303i gi\u01a1\u0300 tham gia kho\u0301a \u0111a\u0300o ta\u0323o, kho\u0301a ho\u0323c\u2026 n\u00eau tr\u00ean va\u0300 tra\u0309 l\u01b0\u01a1ng la\u0300m th\u00eam gi\u01a1\u0300 theo quy \u0111i\u0323nh ta\u0323i \u0110i\u00ea\u0300u 97 cu\u0309a B\u00f4\u0323 lu\u00e2\u0323t Lao \u0111\u00f4\u0323ng n\u0103m 2012 \u0111\u00f4\u0301i v\u01a1\u0301i tr\u01b0\u01a1\u0300ng h\u01a1\u0323p c\u00f4ng ty kh\u00f4ng b\u00f4\u0301 tri\u0301 \u0111\u01b0\u01a1\u0323c nghi\u0309 bu\u0300 cho ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng.<\/span><\/p>\n

    Trong tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian h\u1ecdc t\u1eadp ngo\u00e0i gi\u1edd \u0111\u01b0\u1ee3c coi l\u00e0 th\u1eddi gian l\u00e0m th\u00eam gi\u1edd th\u00ec m\u1ee9c l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 bao nhi\u00eau? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n

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

    Kh\u00e1ch h\u00e0ng v\u00e0 C\u00f4ng ty c\u00f3 th\u1ecfa thu\u1eadn C\u00f4ng ty s\u1ebd h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng 1 s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. V\u1eady C\u00f4ng ty c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN?<\/span><\/p>\n

    Tr\u1ea3 l\u1eddi:\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/p>\n

    Theo Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \u201c<\/em><\/strong>\u0110i\u1ec1u 5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT<\/em><\/strong><\/span><\/p>\n

      \n
    1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng<\/em>b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n)<\/em>, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c<\/em>.<\/em><\/span><\/li>\n<\/ol>\n

      C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/em><\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0\u00a0<\/em>s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o\u00a0<\/em>th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/em>\u201d<\/em><\/span><\/p>\n

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty c\u00f3 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c thi\u1ec7n vi\u1ec7c qu\u1ea3ng c\u00e1o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 n\u1ed9i dung n\u00e0y \u0111\u01b0\u1ee3c hai b\u00ean ghi nh\u1eadn trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng th\u00ec c\u00f4ng ty l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n v\u00e0 c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 phi\u1ebfu chi, h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00e1ch h\u00e0ng nh\u1eadn ti\u1ec1n h\u1ed7 tr\u1ee3, kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

      C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/p>\n

      B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT<\/a><\/span><\/p>\n

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

      Ph\u1ea7n chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 hi\u1ebfu h\u1ec9, tr\u1ee3 c\u1ea5p \u1ed1m \u0111au, ngh\u1ec9 m\u00e1t,\u2026 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN n\u0103m 2015. V\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f2n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong n\u0103m 2016 kh\u00f4ng?<\/span><\/p>\n

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

      Theo \u0110i\u1ec3m 2.30 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>:<\/span><\/p>\n

      \u201c<\/em><\/strong>2.30.<\/em><\/strong>\u00a0<\/em>C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/em><\/span><\/p>\n

      \u2026<\/em>Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

      Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.<\/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).\u201d<\/em><\/span><\/p>\n

      Th\u00f4ng t\u01b0 96\/2015\/TT \u2013 BTC<\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/8\/2105, n\u00ean n\u0103m 2016 c\u00e1c chi ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i \u0111\u00f3 kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

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

      C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/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","protected":false},"excerpt":{"rendered":"

      H\u1ecfi \u0111\u00e1p 91 chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 khi nh\u1eadn nu\u00f4i con nu\u00f4i. Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd. K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 91, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22317,"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\/20941"}],"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=20941"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20941\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22317"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20941"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}