{"id":21058,"date":"2016-01-22T09:17:16","date_gmt":"2016-01-22T09:17:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21058"},"modified":"2016-02-12T07:59:57","modified_gmt":"2016-02-12T07:59:57","slug":"hoi-dap-127","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21058","title":{"rendered":"H\u1ecfi \u0110\u00e1p 127"},"content":{"rendered":"

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

Sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN, l\u1ee3i nhu\u1eadn c\u1ee7a C\u00f4ng ty TNHH \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n. V\u1eady ph\u1ea7n thu nh\u1eadp c\u00e1 nh\u00e2n c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c nh\u1eadn c\u00f3 \u0111\u00f3ng thu\u1ebf TNCN kh\u00f4ng? V\u00e0 m\u1ee9c \u0111\u00f3ng bao nhi\u00eau?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 6, \u0110i\u1ec1u 11, Ch\u01b0\u01a1ng III c\u1ee7a Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 3 \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n
\nThu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:
\nc) <\/em>L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 10 quy \u0111\u1ecbnh C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n

“C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.
\n2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty TNHH (tr\u1eeb c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean) l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n l\u00e0 5%.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/a><\/span><\/p>\n

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

Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN?<\/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 24, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

b) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bao g\u1ed3m:<\/span><\/p>\n

“2) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u1ec3 c\u1ea3 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN.<\/span><\/p>\n

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

Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf TNCN<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 k\u00ea khai kh\u1ea5u tr\u1eeb 10% cho thu nh\u1eadp t\u1eeb b\u1ed1c th\u0103m tr\u00fang th\u01b0\u1edfng cho kh\u00e1ch h\u00e0ng do C\u00f4ng ty t\u1ed5 ch\u1ee9c nh\u01b0ng th\u00f4ng tin CMND v\u00e0 MST c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn qu\u00e0 kh\u00f4ng c\u00f3. C\u00f4ng ty \u0111\u00e3 k\u00ea khai v\u00e0o m\u1eabu 05-2KK c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 21 Kho\u1ea3n 2 ti\u1ebft b.1 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n

“b) H\u1ed3 s\u01a1 khai thu\u1ebf
\nb.1) H\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd<\/em><\/span>
\n – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa khai thu\u1ebf theo T\u1edd khai m\u1eabu s\u1ed1 06\/TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/em><\/span><\/p>\n

…..<\/span>
\n b.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf
\nb.2.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:
\n– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 06\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i b\u1ed1c th\u0103m tr\u00fang th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i, C\u00f4ng ty tr\u1ea3 th\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng tr\u01b0\u1edbc khi tr\u1ea3 th\u01b0\u1edfng cho c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo m\u1eabu s\u1ed1 06\/TNCN v\u00e0 quy\u1ebft to\u00e1n m\u1eabu s\u1ed1 06\/KK-TNCN. C\u00f4ng ty kh\u00f4ng k\u00ea khai v\u00e0o m\u1eabu s\u1ed1 05-2\/BK-TNCN v\u00ec \u0111\u00e2y l\u00e0 b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai 05\/KK-TNCN quy\u1ebft to\u00e1n thu\u1ebf TNCN d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Khi chi tr\u1ea3 thu nh\u1eadp, ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp v\u00e0 MST thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n

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

Thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/a><\/span><\/p>\n

Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

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

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

\u00a0C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 3 quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

“a) Nguy\u00ean t\u1eafc khai thu\u1ebf
\na.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 kh\u00f4ng khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

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

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/span><\/p>\n

M\u1eabu th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n 04\/TBT-CNV-TNCN<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/a><\/span><\/p>\n

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

Anh (ch\u1ecb) cho em h\u1ecfi C\u00f4ng ty em cu\u1ed1i n\u0103m c\u00f3 l\u00e0m m\u1eabu 05-3\/TNCN theo h\u01b0\u1edbng d\u1eabn nh\u01b0ng l\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u00f9ng th\u00f4ng tin gi\u1ea5y t\u1edd t\u00f9y th\u00e2n v\u1edbi MST…..,v\u1eady gi\u1edd em mu\u1ed1n tra c\u1ee9u m\u00e3 s\u1ed1 thu\u1ebf th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec l\u00e0m c\u00e1ch n\u00e0o ah, v\u00e0 c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i kh\u00f4ng ah. Mong \u0111\u01b0\u1ee3c ch\u1ec9 gi\u00fap ah.<\/span><\/p>\n

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

M\u1ed7i ng\u01b0\u1eddi c\u00f3 m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf. M\u00e3 s\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u01a1 s\u1edf gi\u1ea5y t\u1edd t\u00f9y th\u00e2n v\u00e0 s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n, ho\u1eb7c h\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3.<\/span>
\n S\u1ed1 CMND c\u00f3 nh\u1eefng ng\u01b0\u1eddi b\u1ecb tr\u00f9ng nhau, t\u00ean tu\u1ed5i c\u0169ng c\u00f3 nh\u1eefng ng\u01b0\u1eddi tr\u00f9ng nhau, nh\u01b0ng r\u1ea5t \u00edt ng\u01b0\u1eddi tr\u00f9ng c\u1ea3 s\u1ed1 CMND , t\u00ean tu\u1ed5i v\u00e0 n\u01a1i c\u01b0 tr\u00fa.<\/span>
\n Khi b\u1ea1n th\u1ea5y c\u00f3 nh\u1eefng th\u00f4ng tin tr\u00f9ng nhau c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, th\u00ec b\u1ea1n c\u1ea7n\u00a0 ki\u1ec3m tra l\u1ea1i xem MST c\u00e1c th\u00f4ng tin c\u00f3 \u0111\u00fang l\u00e0 ng\u01b0\u1eddi c\u1ee7a c\u00f4ng ty b\u1ea1n \u0111ang k\u00ea khai kh\u00f4ng? n\u1ebfu kh\u00f4ng ph\u1ea3i, th\u00ec b\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd MST cho h\u1ecd. N\u1ebfu \u0111\u00fang ng\u01b0\u1eddi c\u1ee7a c\u00f4ng ty b\u1ea1n \u0111ang k\u00ea khai, th\u00ec MST \u0111\u00f3 ch\u00ednh l\u00e0 c\u1ee7a h\u1ecd.<\/span><\/p>\n

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

Quy \u0111\u1ecbnh k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 MST<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 7850\/CT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p MST cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 127 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1 C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf TNCN. 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 127, 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\/21058"}],"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=21058"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21058\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21058"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}