{"id":21093,"date":"2016-01-23T03:41:15","date_gmt":"2016-01-23T03:41:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21093"},"modified":"2016-07-12T07:18:02","modified_gmt":"2016-07-12T07:18:02","slug":"hoi-dap-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21093","title":{"rendered":"H\u1ecfi \u0110\u00e1p 133"},"content":{"rendered":"

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

Trong qu\u00e1 tr\u00ecnh nh\u1eadn gia c\u00f4ng h\u00e0ng may, t\u00f4i ph\u1ea3i mua v\u1eadt t\u01b0 ng\u00e0nh may, tr\u1ea3 c\u00f4ng thu\u00ea lao \u0111\u1ed9ng. V\u1eady nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng? C\u00f4ng ty t\u00f4i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/span><\/p>\n

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

C\u0103n c\u1ee9 Ngh\u1ecb \u0110\u1ecbnh 12\/2015\/N\u0110-CP t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 7 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 6. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb 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 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. C\u00e1 nh\u00e2n kinh doanh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng khai ho\u1eb7c khai kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb3ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh. Nh\u01b0 v\u1eady, khi t\u00ednh thu\u1ebf, ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o doanh thu, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh n\u00e0y<\/span><\/p>\n

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

Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

Nh\u1eefng kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng n\u00e0o kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m e quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“e) C\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng sau \u0111\u00e2y:
\ne.1) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi \u0111ua, khen th\u01b0\u1edfng, c\u1ee5 th\u1ec3:
\ne.1.1) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua nh\u01b0 Chi\u1ebfn s\u0129 thi \u0111ua to\u00e0n qu\u1ed1c; Chi\u1ebfn s\u0129 thi \u0111ua c\u1ea5p B\u1ed9, ng\u00e0nh, \u0111o\u00e0n th\u1ec3 Trung \u01b0\u01a1ng, t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; Chi\u1ebfn s\u0129 thi \u0111ua c\u01a1 s\u1edf, Lao \u0111\u1ed9ng ti\u00ean ti\u1ebfn, Chi\u1ebfn s\u1ef9 ti\u00ean ti\u1ebfn.
\ne.1.2) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng.
\ne.1.3) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u do Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng.
\ne.1.4) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c gi\u1ea3i th\u01b0\u1edfng do c\u00e1c H\u1ed9i, t\u1ed5 ch\u1ee9c thu\u1ed9c c\u00e1c T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p c\u1ee7a Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng trao t\u1eb7ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thi \u0111ua, Khen th\u01b0\u1edfng.<\/em>
\n<\/em>e.1.5) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng H\u1ed3 Ch\u00ed Minh, gi\u1ea3i th\u01b0\u1edfng Nh\u00e0 n\u01b0\u1edbc.
\ne.1.6) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo K\u1ef7 ni\u1ec7m ch\u01b0\u01a1ng, Huy hi\u1ec7u.
\ne.1.7) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo B\u1eb1ng khen, Gi\u1ea5y khen.
\nTh\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh khen th\u01b0\u1edfng, m\u1ee9c ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng n\u00eau tr\u00ean ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thi \u0111ua khen th\u01b0\u1edfng.
\ne.2) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam th\u1eeba nh\u1eadn.
\ne.3) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.
\ne.4) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n, khai b\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.”
\n<\/em>C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng theo quy \u0111\u1ecbnh tr\u00ean kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf 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

C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

T\u00f4i c\u00f3 m\u1edf m\u1ed9t c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng may m\u1eb7c v\u00e0 thu\u00ea 05 lao \u0111\u1ed9ng. V\u1eady t\u00f4i c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 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 t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “1. Thu nh\u1eadp t\u1eeb kinh doanh
\nThu nh\u1eadp t\u1eeb kinh doanh l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c sau:
\na) Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1; x\u00e2y d\u1ef1ng; v\u1eadn t\u1ea3i; kinh doanh \u0103n u\u1ed1ng; kinh doanh d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 d\u1ecbch v\u1ee5 cho thu\u00ea nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc, t\u00e0i s\u1ea3n kh\u00e1c.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec thu nh\u1eadp t\u1eeb kinh doanh ch\u1ecbu thu\u1ebf TNCN.<\/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 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

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

N\u1ebfu nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC 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>
\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 t\u1eeb 2 n\u01a1i th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2014.<\/span><\/p>\n

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

Quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/a><\/span><\/p>\n

Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi ngh\u1ec9 thai s\u1ea3n<\/a><\/span><\/p>\n

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

H\u00e0ng th\u00e1ng c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 chi tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. S\u1ed1 ti\u1ec1n n\u00e0y nh\u00e2n vi\u00ean ch\u00fang t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n “\u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,… cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/em><\/span><\/p>\n

\u2026..
\n\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.”
\nC\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.8 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:
\n“2.8.Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng; Ph\u1ea7n chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i v\u01b0\u1ee3t qu\u00e1 02 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n c\u00f3 nh\u00e2n vi\u00eac \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed c\u00f4ng t\u00e1c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 2 l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc th\u00ec kho\u1ea3n thu nh\u1eadp \u0111\u00f3 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

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

Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Trong qu\u00e1 tr\u00ecnh nh\u1eadn gia c\u00f4ng h\u00e0ng may, t\u00f4i ph\u1ea3i mua v\u1eadt t\u01b0 ng\u00e0nh may, tr\u1ea3 c\u00f4ng thu\u00ea lao \u0111\u1ed9ng. V\u1eady nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng? C\u00f4ng ty t\u00f4i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n. Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9..<\/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\/21093"}],"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=21093"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21093\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21093"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}