{"id":21052,"date":"2016-01-22T08:52:07","date_gmt":"2016-01-22T08:52:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21052"},"modified":"2016-02-12T07:41:30","modified_gmt":"2016-02-12T07:41:30","slug":"hoi-dap-125","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21052","title":{"rendered":"H\u1ecfi \u0110\u00e1p 125"},"content":{"rendered":"

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

S\u1ed1 ti\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 c\u00f4ng ty n\u1ed9p th\u1eeba th\u00ec C\u00f4ng ty xin \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho nh\u1eefng l\u1ea7n n\u1ed9p ti\u1ec1n thu\u1ebf TNCN ph\u00e1t sinh h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 33, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba nh\u01b0 sau:<\/span><\/p>\n

“2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n gi\u1ea3i quy\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh sau:
\na) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00f9ng lo\u1ea1i thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).
\nb) B\u00f9 tr\u1eeb t\u1ef1 \u0111\u1ed9ng v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf (ti\u1ec3u m\u1ee5c) quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y). Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 (s\u00e1u) th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y.
\nc) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y sau khi th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y m\u00e0 v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p sau khi quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, C\u00f4ng ty \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p ti\u1ebfp theo c\u1ee7a t\u1eebng lo\u1ea1i thu\u1ebf c\u00f3 c\u00f9ng n\u1ed9i dung kinh t\u1ebf quy \u0111\u1ecbnh c\u1ee7a m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 06 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p ti\u1ebfp theo th\u00ec C\u00f4ng ty g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng?<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00f3 b\u1ea3n cam k\u1ebft v\u1edbi m\u1ee9c l\u01b0\u01a1ng l\u00e0 9 tri\u1ec7u \u0111\u1ed3ng tr\u00ean th\u00e1ng th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay 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 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c
\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><\/span>
\n C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf)v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.
\nC\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t ngu\u1ed3n thu nh\u1eadp nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 9 tri\u1ec7u, c\u00e1 nh\u00e2n \u0111\u00e3 l\u00e0m cam k\u1ebft m\u1eabu s\u1ed1 02\/CK-TNCN (theo th\u00f4ng t\u01b0 92\/2015\/TT-BTC) th\u00ec t\u1ea1m th\u1eddi doanh nghi\u1ec7p kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i\u00a0\u0111\u00e2y:<\/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

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n

C\u00f3 ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?<\/a><\/span><\/p>\n

Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

N\u1ebfu hai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f9ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a 1 ng\u01b0\u1eddi v\u00e0 m\u1ed7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai gi\u1ea3m tr\u1eeb 50% m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a 1 ng\u01b0\u1eddi c\u00f3 \u0111\u01b0\u1ee3c 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 9, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh nguy\u00ean t\u1eafc t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span><\/p>\n

“c.2.4) M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf.Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 tho\u1ea3 thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. N\u1ebfu hai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f9ng c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1ee9 kh\u00f4ng \u0111\u01b0\u1ee3c hai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f9ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a 1 ng\u01b0\u1eddi v\u00e0 m\u1ed7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai gi\u1ea3m tr\u1eeb 50% m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a 1 ng\u01b0\u1eddi.<\/span><\/p>\n

V\u1eady nh\u1eefng kho\u1ea3n n\u00e0o l\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:H\u01b0\u1edbng d\u1eabn l\u1eadp m\u1eabu 09-3PL-TNCN gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n

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

Nh\u1eefng nh\u00e2n vi\u00ean c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng \u1edf 1 c\u00f4ng ty kh\u00e1c tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 t\u1ef1 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN hay c\u00f4ng ty quy\u1ebft to\u00e1n thay cho h\u1ecd?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 26, Kho\u1ea3n 2, \u0110i\u1ec3m d quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“d) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\nd.1) C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c \u1edf \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n c\u00f3 nh\u00e2n vi\u00ean c\u00f3 thu nh\u1eadp \u1edf c\u00f4ng ty kh\u00e1c tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty b\u1ea1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNCN. C\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

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

Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12<\/a> t\u1ea1i \u0110i\u1ec1u 8, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

“a) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;
\nb) C\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;
\nc) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi n\u1eb1m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean. Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, v\u00e0 th\u1ef1c hi\u1ec7n theo n\u0103m.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 125 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh, khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. K\u1ebf to\u00e1n Centax gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 125, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":0,"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\/21052"}],"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=21052"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21052\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21052"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}