{"id":21085,"date":"2016-01-23T03:16:05","date_gmt":"2016-01-23T03:16:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21085"},"modified":"2016-07-12T07:20:51","modified_gmt":"2016-07-12T07:20:51","slug":"hoi-dap-131","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21085","title":{"rendered":"H\u1ecfi \u0110\u00e1p 131"},"content":{"rendered":"

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 m\u1ed9t s\u1ed1 c\u1ed9ng t\u00e1c vi\u00ean h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng kh\u00f4ng k\u00fd H\u0110L\u0110. Khi tr\u1ea3 th\u00f9 lao cho h\u1ecd, ch\u00fang t\u00f4i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% nh\u01b0ng h\u1ecd ch\u01b0a c\u00f3 MST c\u00e1 nh\u00e2n. V\u1eady, khi quy\u1ebft to\u00e1n thu\u1ebf ch\u00fang t\u00f4i ch\u1ec9 k\u00ea khai s\u1ed1 CMND c\u1ee7a h\u1ecd hay ph\u1ea3i \u0111\u0103ng k\u00fd MST c\u00e1 nh\u00e2n cho h\u1ecd?<\/span><\/p>\n

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

T\u1ea1i \u0111i\u1ec3m i, kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh vi\u1ec7c 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><\/p>\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.<\/span><\/p>\n

“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, 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 ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u \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. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p danh s\u00e1ch thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf k\u00e8m c\u00e1c ph\u1ee5 l\u1ee5c theo quy \u0111\u1ecbnh, b\u1ea1n c\u00f3 th\u1ec3 khai s\u1ed1 CMTND ho\u1eb7c \u0111\u0103ng k\u00fd MST cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft n\u00e0y:<\/span><\/p>\n

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

Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC H\u01b0\u1edbng d\u1eabn lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh s\u1ed1 329\/Q\u0110-TCT V\/vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf<\/a><\/span><\/p>\n

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

Lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 k\u00fd H\u0110L\u0110 th\u1eddi v\u1ee5 c\u00f3 cam k\u1ebft thu nh\u1eadp 01 n\u0103m kh\u00f4ng qu\u00e1 108 tri\u1ec7u th\u00ec kh\u00f4ng thu thu\u1ebf TNCN c\u00f3 ph\u1ea3i kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0111i\u1ec3m I, kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh vi\u1ec7c 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.
\nC\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, tr\u01b0\u1eddng h\u1ee3p 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 ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u \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. N\u1ebfu c\u00e1 nh\u00e2n 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 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 02\/CK-TNCN<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/6\/2015, 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. L\u01b0u \u00fd, c\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft 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.<\/span><\/p>\n

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

N\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 bao nhi\u00eau l\u1ea7n trong n\u0103m<\/a><\/span><\/p>\n

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

Ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1 k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u1edf \u0111\u01a1n v\u1ecb c\u0169. V\u1eady c\u00f4ng ty c\u00f3 ph\u1ea3i y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho c\u00f4ng ty kh\u00f4ng? H\u1ed3 s\u01a1 n\u00e0y s\u1ebd l\u01b0u tr\u1eef \u1edf \u0111\u01a1n v\u1ecb hay n\u1ed9p cho C\u1ee5c 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 9, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span><\/p>\n

“i) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh cho m\u1ed7i m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u1ed9t l\u1ea7n trong su\u1ed1t th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, n\u01a1i kinh doanh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft h.2.1.1.1, \u0111i\u1ec3m h, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y.\/”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u01b0u gi\u1eef m\u1ed9t b\u1ea3n \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p m\u1ed9t b\u1ea3n \u0111\u0103ng k\u00fd cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p t\u1edd khai thu\u1ebf TNCN c\u1ee7a k\u1ef3 khai thu\u1ebf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n

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

H\u01b0\u1edbng d\u1eabn \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua m\u1ea1ng m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

M\u1eabu th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 02\/TB-MST-NPT<\/a><\/span><\/p>\n

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

Ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng, c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd MST TNCN hay kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i ti\u1ebft i, Kho\u1ea3n 1, \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n

\u201cC\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.
\nC\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.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb b\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi c\u00e1 nh\u00e2n d\u01b0\u1edbi 3 th\u00e1ng, t\u1ed5ng thu nh\u1eadp m\u1ed7i l\u1ea7n chi tr\u1ea3 d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n th\u00ec kh\u00f4ng 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. \u0110\u01a1n v\u1ecb b\u1ea1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i \u0111\u0103ng k\u00fd MST TNCN c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n n\u00e0y.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/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 5:<\/strong><\/span><\/p>\n

C\u00f4ng ty c\u00f3 ph\u00e1t sinh thu\u00ea lao \u0111\u1ed9ng th\u1eddi v\u1ee5 l\u00e0m vi\u1ec7c kh\u00f4ng th\u01b0\u1eddng xuy\u00ean do thi\u1ebfu lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c. C\u00f4ng ty kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi s\u1ed1 lao \u0111\u1ed9ng th\u1eddi v\u1ee5 n\u00e0y. V\u1eady c\u00f4ng ty c\u00f3 ph\u1ea3i k\u00ea khai, kh\u1ea5u thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n c\u00f4ng chi tr\u1ea3 cho s\u1ed1 lao \u0111\u1ed9ng th\u1eddi v\u1ee5 n\u00e0y kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec m\u1ee9c kh\u1ea5u tr\u1eeb l\u00e0 bao nhi\u00eau ?<\/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.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu c\u00f4ng ty chi tr\u1ea3 ti\u1ec1n c\u00f4ng cho c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng 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 chi tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

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

N\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 bao nhi\u00eau l\u1ea7n trong n\u0103m<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 m\u1ed9t s\u1ed1 c\u1ed9ng t\u00e1c vi\u00ean h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng kh\u00f4ng k\u00fd H\u0110L\u0110. Khi tr\u1ea3 th\u00f9 lao cho h\u1ecd, ch\u00fang t\u00f4i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% nh\u01b0ng h\u1ecd ch\u01b0a c\u00f3 MST c\u00e1 nh\u00e2n. V\u1eady, khi quy\u1ebft to\u00e1n thu\u1ebf ch\u00fang t\u00f4i ch\u1ec9 k\u00ea khai s\u1ed1 CMND c\u1ee7a..<\/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\/21085"}],"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=21085"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21085\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21085"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}