{"id":20991,"date":"2016-06-24T02:45:03","date_gmt":"2016-06-24T02:45:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20991"},"modified":"2016-06-30T02:10:26","modified_gmt":"2016-06-30T02:10:26","slug":"hoi-dap-105","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20991","title":{"rendered":"H\u1ecfi \u0110\u00e1p 105"},"content":{"rendered":"


\nC\u00e2u h\u1ecfi 1<\/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<\/a> 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

    “1.<\/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.”<\/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<\/ol>\n

      \u20181. 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><\/p>\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

        “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.”<\/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

        C\u00e2u h\u1ecfi 2:<\/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

          \n
        1. 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><\/li>\n
        2. 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.<\/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: <\/span><\/p>\n

          \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

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

          Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh th\u00ec c\u00f3 ph\u1ea3i vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

          C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 2, \u0110i\u1ec3m a quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

          “a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.”<\/em><\/span><\/p>\n

          C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i vi\u1ebft ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/p>\n

          M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

          Nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng.<\/a><\/span><\/p>\n

          H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

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

          H\u00e0ng th\u00e1ng cty t\u00f4i mu\u1ed1n tr\u00edch tr\u01b0\u1edbc ti\u1ec1n th\u01b0\u1edfng th\u00e1ng 13 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng, v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

          \u0110\u1ec3 gi\u1ea3m s\u1ef1 t\u0103ng \u0111\u1ed9t bi\u1ebfn c\u1ee7a chi ph\u00ed v\u00e0o cu\u1ed1i n\u0103m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00edch tr\u01b0\u1edbc ti\u1ec1n th\u01b0\u1edfng th\u1ee9 13 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n

          – Kinh doanh c\u00f3 l\u00e3i<\/span><\/p>\n

          – Tr\u00edch l\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u t\u1edbi hi\u1ec7u qu\u1ea3 kinh doanh trong th\u00e1ng<\/span><\/p>\n

          Khi tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13, b\u1ea1n tr\u00edch\u00a0 nh\u01b0 tr\u00edch l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng, t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u00e1ng 13 chia \u0111\u1ec1u cho c\u00e1c th\u00e1ng.<\/span><\/p>\n

          V\u1eady, h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13 nh\u01b0 th\u1ebf n\u00e0o v\u00e0 l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: L\u01b0\u01a1ng th\u00e1ng 13 c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed hay kh\u00f4ng?<\/a><\/span><\/p>\n

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

          C\u00f4ng ty e l\u00e0 c\u00f4ng ty TNHH MTV theo quy\u1ebft \u0111\u1ecbnh 48. C\u00f4ng ty kh\u00f4ng l\u00e0m l\u01b0\u01a1ng cho gi\u00e1m \u0111\u1ed1c nh\u01b0ng G\u0110 v\u1eabn ph\u1ea3i \u0111\u00f3ng B\u1ea3o hi\u1ec3m. V\u1eady cho e h\u1ecfi h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m cho G\u0110 nh\u01b0 th\u1ebf n\u00e0o \u1ea1?<\/span><\/p>\n

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

          1,Theo kho\u1ea3n 2 \u0111i\u1ec1u\u00a0 6 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

          \u201cTi\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\u201d<\/em> th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

          V\u00ec v\u1eady doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 tr\u1ea3 l\u01b0\u01a1ng, t\u00ednh b\u1ea3o hi\u1ec3m\u00a0 cho G\u0110 n\u1ebfu G\u0110 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng khi t\u00ednh thu\u1ebf th\u00ec chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c cho v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 l\u01b0\u01a1ng, v\u00e0 c\u0169ng kh\u00f4ng mu\u1ed1n theo d\u00f5i ph\u1ea7n chi ph\u00ed b\u1ea3o\u00a0 hi\u1ec3m n\u00e0y, th\u00ec k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u00e0m phi\u1ebfu thu, thu s\u1ed1 ti\u1ec1n tham gia b\u1ea3o hi\u1ec3m c\u1ee7a G\u0110 c\u00f4ng ty \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

          2,H\u1ea1ch to\u00e1n ti\u1ec1n b\u1ea3o hi\u1ec3m cho gi\u00e1m \u0111\u1ed1c<\/span><\/p>\n

          TH1<\/strong>: V\u1eabn t\u00ednh v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho G\u0110 khi G\u0110 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD nh\u01b0ng tr\u1eeb ra khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi t\u00ednh c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng : N\u1ee3 TK 642\/C\u00f3 TK 338<\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Khi n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m : N\u1ee3 TK 338\/C\u00f3 TK 111, 112<\/span><\/p>\n

          TH2<\/strong>: Khi thu ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1eeb gi\u00e1m \u0111\u1ed1c : N\u1ee3 TK 111, 112<\/span><\/p>\n

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

          Khi n\u1ed9p ti\u1ec1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m : N\u1ee3 TK 3383<\/span><\/p>\n

          \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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0C\u00f3 TK 111, 112<\/span><\/p>\n

          \u0110\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH MTV, m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

          Gi\u00e1m\u00a0\u0111\u1ed1c doanh nghi\u1ec7p c\u00f4ng ty TNHH c\u00f3 ph\u1ea3i tham gia BHXH kh\u00f4ng?<\/a><\/span><\/p>\n

          Ti\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

          \n","protected":false},"excerpt":{"rendered":"

          H\u1ecfi \u0111\u00e1p 105 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p 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. H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m cho Gi\u00e1m \u0111\u1ed1c? K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 105, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":23421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2564],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20991"}],"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=20991"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20991\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20991"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}