{"id":20995,"date":"2016-06-26T00:45:07","date_gmt":"2016-06-26T00:45:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20995"},"modified":"2016-07-12T01:55:49","modified_gmt":"2016-07-12T01:55:49","slug":"hoi-dap-107","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20995","title":{"rendered":"H\u1ecfi \u0110\u00e1p 107"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/h2>\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 : <\/strong><\/span><\/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:<\/span><\/p>\n

”\u00a0th\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.”<\/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

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc t\u00ecm hi\u1ec3u th\u00eam b\u00e0i vi\u1ebft:\u00a0Quy \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 2:<\/strong><\/span><\/h2>\n

C\u00f4ng ty em c\u00f3 mua b\u00e1o c\u1ee7a b\u00e1o thanh tra v\u00e0 b\u00e1o c\u00f4ng lu\u1eadn, nh\u01b0ng h\u1ecd l\u00e0 \u0111\u01a1n v\u1ecb HCSN n\u00ean kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng xu\u1ea5t h\u00f3a \u0111\u01a1n. C\u00f4ng ty em c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec \u0111\u00e3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed ch\u01b0a hay b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c1.<\/em><\/strong> 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 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

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 11. \u0110\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf:<\/em><\/span><\/p>\n

    \n
  1. C\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/em><\/span><\/li>\n

  2. \na) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m c\u1ea3h\u1ee3p t\u00e1c x\u00e3, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n).<\/em><\/span><\/li>\n<\/ol>\n

    T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt kinh doanh chuy\u00ean ng\u00e0nh kh\u00e1c.\u201d<\/em><\/span><\/p>\n

    Nh\u01b0 v\u1eady, \u0111\u01a1n v\u1ecb H\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a C\u01a1 quan thu\u1ebf \u0111\u1ec3 ghi nh\u1eadn doanh thu thu \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh. \u0110\u1ec3 chi ph\u00ed mua b\u00e1o l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, b\u1ea1n ph\u1ea3i y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p cho b\u1ea1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n h\u1ecd ho\u1ea1t \u0111\u1ed9ng, mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho \u0111\u01a1n v\u1ecb c\u1ee7a b\u1ea1n.<\/span><\/p>\n

    M\u1eddi b\u1ea1n theo d\u00f5i th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

    Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

    Nh\u1eefng t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n n\u00e0o \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/span><\/p>\n

    Ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/a><\/span><\/p>\n

    C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/h2>\n

    C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f4ng ty n\u1ed9p thay th\u00ec ti\u1ec1n thu\u1ebf TNCN C\u00f4ng ty n\u1ed9p thay c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.37 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

    “2.37.Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n doanh nghi\u1ec7p n\u1ed9p thay l\u00e0 kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

    \u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 thu\u1ebf TNCN, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

    Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

    M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015<\/a><\/span><\/p>\n

    Th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng<\/a><\/span><\/p>\n

    C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/h2>\n

    Vi\u1ec7c tr\u00edch d\u1ef1 ph\u00f2ng qu\u1ef9 l\u01b0\u01a1ng 17% s\u1ebd l\u00e0m thay \u0111\u1ed5i \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. V\u1eady doanh nghi\u1ec7p c\u00f3 quy\u1ec1n tr\u00edch d\u1ef1 ph\u00f2ng qu\u1ef9 l\u01b0\u01a1ng \u0111\u1ec3 kh\u00f4ng n\u1ed9p thu\u1ebf TNDN \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

    C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

    \u201cc) 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 <\/em>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\u00a0 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

    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%.<\/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

    V\u00ed d\u1ee5 9:<\/u><\/em> Khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, DN A c\u00f3 tr\u00edch 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), DN A\u00a0 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 DN 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\u1ed3ng (10 t\u1ef7\u00a0 \u2013 7 t\u1ef7). Khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2015 n\u1ebfu DN A c\u00f3 nhu c\u1ea7u tr\u00edch l\u1eadp th\u00ec\u00a0 ti\u1ebfp t\u1ee5c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c quy\u1ec1n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng n\u1ebfu 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% qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc C\u00f4ng ty 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 C\u00f4ng ty 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 C\u00f4ng ty ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

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

    C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

    Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/a><\/span><\/p>\n

    C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/h2>\n

    C\u00f4ng ty chuy\u1ec3n t\u1eeb TNHH hai th\u00e0nh vi\u00ean sang C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u00f3 ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng?<\/span><\/p>\n

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

    Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 16 S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

    \u201c2. Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, khai quy\u1ebft to\u00e1n n\u0103m ho\u1eb7c khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia; h\u1ee3p nh\u1ea5t; s\u00e1p nh\u1eadp; chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; gi\u1ea3i th\u1ec3; ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i (nh\u01b0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb C\u00f4ng ty TNHH sang C\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i; chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ch\u1ec9 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh.<\/strong><\/em>\u201d<\/span><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean sang C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, t\u1ee9c l\u00e0 c\u00f4ng ty m\u1edbi ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i, n\u00ean c\u00f4ng ty b\u1ea1n kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i, c\u00f4ng ty b\u1ea1n ch\u1ec9 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

    H\u1ed3 s\u01a1,th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00e0nh c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd. \u0110\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf. Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. 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 \u0111\u00e1p 107, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2710,2718,2719,2720],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20995"}],"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=20995"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20995\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22371"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20995"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}