{"id":21659,"date":"2016-01-29T07:27:53","date_gmt":"2016-01-29T07:27:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21659"},"modified":"2016-07-12T07:16:27","modified_gmt":"2016-07-12T07:16:27","slug":"hoi-dap-136","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21659","title":{"rendered":"H\u1ecfi \u0110\u00e1p 136"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i c\u00f3 c\u00e1 nh\u00e2n khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m con ru\u1ed9t tr\u00ean 18 tu\u1ed5i \u0111ang h\u1ecdc sau \u0111\u1ea1i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam. Qua nghi\u00ean c\u1ee9u Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.V\u1eady cho t\u00f4i h\u1ecfi ng\u01b0\u1eddi con n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c th\u00ec h\u1ed3 s\u01a1 y\u00eau c\u1ea7u c\u00e1 nh\u00e2n n\u00e0y n\u1ed9p l\u00e0 g\u00ec?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span>
\n “d) Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m:
\nd.1) Con: con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang c\u1ee7a v\u1ee3, con ri\u00eang c\u1ee7a ch\u1ed3ng, c\u1ee5 th\u1ec3 g\u1ed3m:
\nd.1.1) Con d\u01b0\u1edbi 18 tu\u1ed5i (t\u00ednh \u0111\u1ee7 theo th\u00e1ng).
\nV\u00ed d\u1ee5 10: Con \u00f4ng H sinh ng\u00e0y 25 th\u00e1ng 7 n\u0103m 2014 th\u00ec \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng 7 n\u0103m 2014.
\nd.1.2) Con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean b\u1ecb khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.
\n3) Con \u0111ang theo h\u1ecdc t\u1ea1i Vi\u00ea\u0323t Nam ho\u1eb7c n\u01b0\u01a1\u0301c ngoa\u0300i ta\u0323i b\u00e2\u0323c ho\u0323c \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, k\u1ec3 c\u1ea3 con t\u1eeb 18 tu\u1ed5i tr\u1edf l\u00ean \u0111ang h\u1ecdc b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng (t\u00ednh c\u1ea3 trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 thi \u0111\u1ea1i h\u1ecdc t\u1eeb th\u00e1ng 6 \u0111\u1ebfn th\u00e1ng 9 n\u0103m l\u1edbp 12) kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, con ru\u1ed9t tr\u00ean 18 tu\u1ed5i \u0111ang h\u1ecdc sau \u0111\u1ea1i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con tr\u00ean 18 tu\u1ed5i \u0111ang h\u1ecdc sau \u0111\u1ea1i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 kho\u1ea3n ti\u1ec1n chi trang ph\u1ee5c cho c\u00f4ng nh\u00e2n b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t. Cho t\u00f4i h\u1ecfi c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chi tr\u1ea3 kho\u1ea3n n\u00e0y kh\u00f4ng v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o chi ph\u00ed khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.6 kho\u1ea3n 2 \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh cho quy\u1ebft to\u00e1n n\u0103m 2014) quy \u0111\u1ecbnh nh\u1eefng kh\u1ecfan chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span>
\n \u201c2.7.<\/em><\/strong> Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em>.\u201d<\/span><\/p>\n

Theo \u0111i\u1ec3m b.2.1 kho\u1ea3n b \u0111i\u1ec1u 8 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng c\u00f3 quy \u0111\u1ecbnh: <\/span>
\n \u201c\u0110\u1ed1i v\u1edbi ti\u1ec1n trang ph\u1ee5c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m. Tr\u01b0\u1eddng h\u1ee3p chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m. \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n chi ti\u1ec1n trang ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN n\u1ebfu ti\u1ec1n trang ph\u1ee5c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 5.000.000\/ n\u0103m\/ ng\u01b0\u1eddi. Trang ph\u1ee5c c\u00f3 th\u1ec3 chi b\u1eb1ng hi\u1ec7n v\u1eadt, c\u00f3 th\u1ec3 chi b\u1eb1ng ti\u1ec1n m\u1eb7t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Kho\u1ea3n chi ti\u1ec1n trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 1 c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 h\u01b0u, \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u h\u00e0ng th\u00e1ng nh\u01b0ng c\u00f4ng ty c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u00e0y th\u00ec thu\u1ebf TNCN t\u00ednh theo c\u00e1ch n\u00e0o v\u00e0 quy\u1ebft to\u00e1n nh\u01b0 th\u1ebf 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 t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\n “b.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>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n sau khi ngh\u1ec9 h\u01b0u ti\u1ebfp t\u1ee5c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi c\u00f4ng ty tr\u00ean 3 th\u00e1ng th\u00ec kho\u1ea3n ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan chi tr\u1ea3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thay.<\/span><\/p>\n

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

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp trong khu kinh t\u1ebf<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u00e1 nh\u00e2n l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><\/span><\/p>\n

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

T\u00f4i c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt chuy\u00ean ng\u00e0nh cho m\u1ed9t c\u00f4ng ty v\u00e0 th\u1ef1c hi\u1ec7n trong 09 th\u00e1ng v\u1edbi m\u1ee9c ti\u1ec1n c\u00f4ng l\u00e0 45 tri\u1ec7u \u0111\u1ed3ng, t\u00f4i c\u00f3 l\u00e0m b\u1ea3n c\u1ea3m k\u1ebft v\u1edbi c\u00f4ng ty l\u00e0 thu nh\u1eadp c\u1ee7a t\u00f4i ch\u01b0a \u0111\u1ebfn m\u1ee9c ch\u1ecbu thu\u1ebf TNCN nh\u01b0ng c\u00f4ng ty b\u1ea3o t\u00f4i kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft v\u00e0 v\u1eabn kh\u1ea5u tr\u1eeb 10% thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 cho t\u00f4i. V\u1eady c\u00f4ng ty \u0111\u00f3 l\u00e0m nh\u01b0 v\u1eady 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 111\/2013\/TT-BTC 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>
\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 \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec b\u1ea1n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp \u0111\u00f3 v\u00e0 th\u1eddi \u0111i\u1ec3m l\u00e0m b\u1ea3n cam k\u1ebft th\u00ec b\u1ea1n ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

M\u1ecdi ng\u01b0\u1eddi 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

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

C\u00f4ng ty t\u00f4i c\u00f3 vay ti\u1ec1n c\u1ee7a m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n. V\u1eady khi c\u00f4ng ty tr\u1ea3 l\u00e3i cho c\u00e1 nh\u00e2n n\u00e0y h\u00e0ng th\u00e1ng th\u00ec kho\u1ea3n l\u00e3i vay ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n ngo\u00e0i doanh nghi\u1ec7p th\u00ec c\u00e1 nh\u00e2n n\u00e0y c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n “a) Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n l\u00e3i tr\u1ea3 cho c\u00e1 nh\u00e2n h\u00e0ng th\u00e1ng do c\u00f4ng ty vay ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN. C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00f3 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:<\/span><\/p>\n

C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n<\/a><\/span><\/p>\n

Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 thu l\u00e3i ti\u1ec1n cho vay<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: C\u00f4ng ty t\u00f4i c\u00f3 c\u00e1 nh\u00e2n khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c bao g\u1ed3m con ru\u1ed9t tr\u00ean 18 tu\u1ed5i \u0111ang h\u1ecdc sau \u0111\u1ea1i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam. Qua nghi\u00ean c\u1ee9u Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.V\u1eady cho t\u00f4i h\u1ecfi ng\u01b0\u1eddi..<\/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\/21659"}],"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=21659"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21659\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21659"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}