{"id":21083,"date":"2016-01-23T03:11:22","date_gmt":"2016-01-23T03:11:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21083"},"modified":"2016-02-08T11:13:38","modified_gmt":"2016-02-08T11:13:38","slug":"hoi-dap-130","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21083","title":{"rendered":"H\u1ecfi \u0110\u00e1p 130"},"content":{"rendered":"

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

Xin cho h\u1ecfi h\u00f3a \u0111\u01a1n xu\u1ea5t khuy\u1ebfn m\u00e3i cho kh\u00e1ch h\u00e0ng 01 xe g\u1eafn m\u00e1y th\u00ec kh\u00e1ch h\u00e0ng \u0111\u00f3 c\u00f3 ch\u1ecbu 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 15, Kho\u1ea3n 1 quy \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n

“b) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o th\u00ec ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u1ea3i vi\u1ebft v\u1ec1 thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n\u00a0c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng:\u00a0Thu\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

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

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

C\u00e1c c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 t\u1eeb 31\/12\/2014 tr\u1edf v\u1ec1 tr\u01b0\u1edbc \u0111\u00e3 khai v\u00e0 n\u1ed9p thu\u1ebf cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y cho c\u1ea3 th\u1eddi gian sau 01\/01\/2015 th\u00ec c\u00f3 \u0111i\u1ec1u ch\u1ec9nh k\u00ea khai l\u1ea1i theo quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 theo C\u00f4ng v\u0103n s\u1ed1 17526 \/BTC-TCT<\/a> c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh v\u1ec1 vi\u1ec7c tri\u1ec3n khai th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng thu\u00ea trong nhi\u1ec1u n\u0103m v\u00e0 \u0111\u00e3 khai thu\u1ebf, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 khai, \u0111\u00e3 n\u1ed9p\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 trong nhi\u1ec1u n\u0103m v\u00e0 \u0111\u00e3 khai thu\u1ebf, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 khai v\u00e0 \u0111\u00e3 n\u1ed9p theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/a><\/span><\/p>\n

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

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/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\u00a0 c.2 quy \u0111\u1ecbnh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span><\/p>\n

“c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c l\u00e0 c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng nh\u01b0 anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t, \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i… th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf., qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT th\u00ec c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng v\u00e0 vi\u1ec7c t\u00ednh thu\u1ebf cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y s\u1ebd th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt 71\/2014\/QH13<\/a> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 4 S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 10 Lu\u1eadt s\u1ed1 04\/2007\/QH11 nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh
\n1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.
\n2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.
\n3. Thu\u1ebf su\u1ea5t:
\na)Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 0,5%;
\nb) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2% .
\nRi\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;
\nc) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;
\nd) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n kinh doanh m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec doanh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u00e0y v\u1eabn ch\u1ecbu thu\u1ebf TNCN. C\u00e1 nh\u00e2n t\u00ednh thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

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

C\u00e1 nh\u00e2n \u0111ang c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng th\u1eddi h\u1ea1n t\u1ea1i c\u00f4ng ty \u0111\u01b0\u1ee3c chi tr\u1ea3 l\u01b0\u01a1ng, nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n s\u00e1ng l\u1eadp ra c\u00f4ng ty. Cu\u1ed1i n\u0103m 2014 \u0111\u01a1n v\u1ecb c\u00f3 chi th\u01b0\u1edfng cho m\u1ed9t s\u1ed1 th\u00e0nh vi\u00ean v\u1eeba l\u00e0 c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean t\u1ea1i \u0111\u01a1n v\u1ecb c\u00f3 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th\u01b0\u1edfng tr\u00ean 2 tri\u1ec7u c\u00f3 ng\u01b0\u1eddi v\u00e0i tr\u0103m ng\u00e0n. C\u00f4ng ty th\u1ef1c hi\u1ec7n nh\u01b0 sau c\u00f3 \u0111\u00fang kh\u00f4ng?<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn t\u1eeb 2 tri\u1ec7u tr\u1edf l\u00ean kh\u1ea5u tr\u1eeb 10%<\/span>
\n – \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n d\u01b0\u1edbi 2 tri\u1ec7u kh\u00f4ng kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/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 b quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng
\nb.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n th\u00ec t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t tr\u00ean hay d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n chi tr\u1ea3 \u0111\u1ec1u c\u1ed9ng v\u00e0o thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng c\u1ee7a th\u00e1ng nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng \u0111\u1ec3 t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, kh\u00f4ng kh\u1ea5u tr\u1eeb 10% tr\u00ean ti\u1ec1n th\u01b0\u1edfng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/span><\/p>\n

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

Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 130 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng v\u1ec1: Quy \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng. \u0110i\u1ec1u ch\u1ec9nh k\u00ea khai thu\u1ebf v\u00e0 C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng. 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 130, 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\/21083"}],"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=21083"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21083\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21083"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}