{"id":21652,"date":"2016-01-29T07:17:30","date_gmt":"2016-01-29T07:17:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21652"},"modified":"2016-07-12T07:15:31","modified_gmt":"2016-07-12T07:15:31","slug":"hoi-dap-134-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21652","title":{"rendered":"H\u1ecfi \u0110\u00e1p 134"},"content":{"rendered":"

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

Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/span><\/p>\n

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

Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. B\u1ea1n tham kh\u1ea3o quy \u0111\u1ecbnh \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n 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 thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

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

Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n trong c\u00e1c C\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean nh\u1eadn l\u00e3i chia sau khi n\u1ed9p thu\u1ebf TNDN c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 4 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP nh\u01b0 sau:<\/span>
\n \u201c3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:
\na) Ti\u1ec1n l\u00e3i cho vay;
\nb) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;
\nc) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u1ee7a 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>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty TNHH 2 th\u00e0nh vi\u00ean tr\u1edf l\u00ean th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

Chi ph\u00ed l\u00e3i vay 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

C\u00f4ng ty t\u00f4i k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 thu\u00ea lao \u0111\u1ed9ng b\u1ea3o v\u1ec7 2 th\u00e1ng\u00a0 n\u1ebfu \u0111\u1ea1t y\u00eau c\u1ea7u m\u1edbi k\u00fd h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n. V\u1eady t\u00ednh thu\u1ebf v\u00e0 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\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.
\n\u2026..
\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>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c 2 th\u00e1ng th\u00ec c\u00f4ng ty th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed7i l\u1ea7n chi tr\u1ea3 t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0m b\u1ea3n cam k\u1ebft ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00f4ng ty t\u1ea1m th\u1eddi ch\u01b0a 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 c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft sau:<\/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

Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i thu\u00ea lao \u0111\u1ed3ng th\u1eddi v\u1ee5 k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng. Thu nh\u1eadp m\u1ed7i th\u00e1ng\/lao \u0111\u1ed9ng tr\u00ean m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n, nh\u01b0ng c\u00e1 nh\u00e2n c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 cam k\u1ebft ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i 1 n\u01a1i v\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m ch\u01b0a \u0111\u1ebfn m\u1ee9c \u0111\u00f3ng thu\u1ebf. V\u1eady xin h\u1ecfi t\u00f4i c\u00f3 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb 10% thu\u1ebf c\u1ee7a h\u1ecd kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\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.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 thu nh\u1eadp m\u1ed7i th\u00e1ng tr\u00ean m\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n, nh\u01b0ng t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m, sau khi gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n, kh\u00f4ng t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf, th\u00ec \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft v\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a 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

T\u1eeb n\u0103m 2016 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i hi\u1ec7n \u0111ang k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb ng\u00e0y 25\/03\/2015 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u. Hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 kho\u1ea3n l\u01b0\u01a1ng h\u01b0u \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 C\u00f4ng ty thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u00f4ng ty t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 9 tri\u1ec7u\/th\u00e1ng. C\u00f4ng ty t\u00ednh nh\u01b0 v\u1eady \u0111\u00e3 \u0111\u00fang ch\u01b0a v\u00e0 cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho C\u00f4ng ty quy\u1ebft to\u00e1n thay thu\u1ebf TNCN kh\u00f4ng hay ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111i quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m k, Kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n “k) Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng t\u1eeb Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n. ”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thu\u1ed9c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:
\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\u00e2ntr\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.”
\n<\/em>C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 26, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span>
\n “c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n.”
\n<\/em>C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 h\u01b0u th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec c\u00f4ng ty b\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thay 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

C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Tr\u1ea3 l\u1eddi: Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. B\u1ea1n tham kh\u1ea3o quy \u0111\u1ecbnh \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o \u0111\u01b0\u1ee3c..<\/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\/21652"}],"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=21652"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21652\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21652"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}