{"id":21661,"date":"2016-01-29T07:31:42","date_gmt":"2016-01-29T07:31:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21661"},"modified":"2016-07-12T07:09:27","modified_gmt":"2016-07-12T07:09:27","slug":"hoi-dap-137","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21661","title":{"rendered":"H\u1ecfi \u0110\u00e1p 137"},"content":{"rendered":"

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

C\u00f4ng ty c\u1ee7a t\u00f4i c\u00f3 thu\u00ea m\u1ed9t chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c v\u1ec1 l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh khoa hoc, th\u1eddi gian l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 10\/2014 \u0111\u1ebfn th\u00e1ng 4\/2015 v\u00e0 theo b\u1ea3n k\u00fd k\u1ebft l\u00e0m vi\u1ec7c th\u00ec c\u00f4ng ty ph\u1ea3i chi tr\u1ea3 th\u00f9 lao v\u00e0 ti\u1ec1n v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i cho chuy\u00ean gia. V\u1eady c\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu nh\u1eadp c\u1ee7a chuy\u00ean gia n\u00e0y nh\u01b0 th\u1ebf n\u00e0o v\u00e0 ti\u1ec1n v\u00e9 m\u00e1y bay c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed thu\u1ebf TNDN kh\u00f4ng?<\/span><\/p>\n

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

Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 10\/2014 \u0111\u1ebfn h\u1ebft th\u00e1ng 04\/2015 th\u00ec t\u1ed5ng th\u1eddi gian c\u00f3 m\u1eb7t t\u1ea1i VN l\u00e0 07 th\u00e1ng n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i VN.<\/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 v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\n “b.3) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ghi tr\u00ean H\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n c\u1eed sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf) ho\u1eb7c theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf).”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i tr\u00ean, b\u1ea1n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span>
\n T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n \u201c<\/em><\/strong>1.<\/em><\/strong> Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi <\/em>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb <\/em>n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) <\/em>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n chi ti\u1ec1n v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i do c\u00f4ng ty chi tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

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

Quy \u0111\u1ecbnh m\u1edbi: Chi ph\u00ed v\u00e9 m\u00e1y bay mua b\u1eb1ng th\u1ebb ATM, ho\u1eb7c mua tr\u1ef1c tuy\u1ebfn \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i l\u00e0m trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, v\u1ec1 ph\u1ea7n chi ph\u00ed nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i t\u00f4i c\u00f3 l\u00e0m h\u1ee3p \u0111\u1ed3ng th\u1eddi v\u1ee5 cho h\u1ecd, m\u1ed9t l\u1ea7n chi tr\u1ea3 ti\u1ec1n c\u00f4ng d\u01b0\u1edbi 2 tri\u1ec7u. T\u00f4i kh\u00f4ng tr\u00edch 10% thu nh\u1eadp t\u1ea1i ngu\u1ed3n v\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu n\u00ean t\u00f4i l\u00e0m cam k\u1ebft 23 cho h\u1ecd k\u00fd. V\u1eady t\u00f4i c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd MST cho h\u1ecd kh\u00f4ng v\u00e0 n\u1ebfu c\u00f3 th\u00ec th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p MST sau c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh, nghi\u1ec7m thu th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft 23 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m c\u00f4ng tr\u00ecnh hay 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 s\u1ed1 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\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 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span>
\n C\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:<\/span>
\n – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng v\u1edbi t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eebng l\u1ea7n d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi nh\u1eadn thu nh\u1eadp. Do \u0111\u00f3 c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n l\u00e0m B\u1ea3n cam k\u1ebft m\u1eabu s\u1ed1 23\/CK-TNCN \u0111\u1ec3 n\u1ed9p cho t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/span>
\n – L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p b\u1ea1n tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed3ng d\u01b0\u1edbi 03 th\u00e1ng v\u1edbi t\u1ed5ng m\u1ee9c thu nh\u1eadp t\u1eebng l\u1ea7n t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh. N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.\u00a0<\/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 thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span>
\n C\u00e1ch t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa trong Excel n\u0103m 2015<\/a><\/span><\/p>\n

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

V\u1ee3 ch\u1ed3ng t\u00f4i \u0111\u1ed3ng s\u1edf h\u1eefu quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n tr\u00ean \u0111\u1ea5t nh\u01b0ng mu\u1ed1n t\u1eb7ng cho anh trai ru\u1ed9t th\u00ec th\u1ee7 t\u1ee5c th\u1ebf n\u00e0o v\u00e0 c\u00f3 ph\u1ea3i \u0111\u00f3g thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

1. \u0110\u1ed1i v\u1edbi thu\u1ebf TNCN<\/span>
\n C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 1.d \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n \u201cThu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n) gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; … \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean tr\u01b0\u1eddng h\u1ee3p v\u1ee3 ch\u1ed3ng b\u1ea1n l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t khi t\u1eb7ng cho anh trai ru\u1ed9t c\u1ee7a b\u1ea1n th\u00ec ng\u01b0\u1eddi anh trai n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1eeb qu\u00e0 t\u1eb7ng \u0111\u1ed1i v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a em ru\u1ed9t. Ph\u1ea7n qu\u00e0 t\u1eb7ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb em r\u1ec3 (em d\u00e2u) kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadn qu\u00e0 t\u1eb7ng, ng\u01b0\u1eddi anh trai n\u00e0y ph\u1ea3i khai thu\u1ebf TNCN theo quy \u0111\u1ecbnh, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c mi\u1ec5n.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 34\/2013\/TT-BTC t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 1 s\u1eeda \u0111\u1ed5i Kho\u1ea3n 10 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 124\/2011\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n \u201c10. Nh\u00e0, \u0111\u1ea5t th\u1eeba k\u1ebf, ho\u1eb7c l\u00e0 qu\u00e0 t\u1eb7ng gi\u1eefa: v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau nay \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.
\nTr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi th\u1eeba k\u1ebf, cho, t\u1eb7ng ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a u\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7 tr\u00ean.\u201d
\n<\/em>Nh\u01b0 v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y anh trai c\u1ee7a b\u1ea1n ho\u1eb7c ch\u1ed3ng b\u1ea1n c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n l\u00e0 qu\u00e0 t\u1eb7ng c\u1ee7a em ru\u1ed9t. Ph\u1ea7n t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb em r\u1ec3 (em d\u00e2u) v\u1eabn ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 theo quy \u0111\u1ecbnh. Khi khai l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ng\u01b0\u1eddi nh\u1eadn t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t tr\u00ecnh cho c\u01a1 quan thu\u1ebf c\u00e1c gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p ch\u1ee9ng minh m\u1ed1i quan h\u1ec7 v\u1edbi ng\u01b0\u1eddi t\u1eb7ng ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a u\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ng\u01b0\u1eddi cho ho\u1eb7c nh\u1eadn t\u00e0i s\u1ea3n th\u01b0\u1eddng tr\u00fa v\u1ec1 m\u1ed1i quan h\u1ec7 tr\u00ean.<\/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 5074\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 mi\u1ec5n, gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/a><\/span><\/p>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i c\u1eed 2 nh\u00e2n vi\u00ean sang Nh\u1eadt \u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh cho ch\u00fang t\u00f4i trong t\u01b0\u01a1ng lai. Th\u1eddi gian \u0111\u00e0o t\u1ea1o l\u00e0 3 n\u0103m li\u00ean t\u1ee5c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. C\u00f4ng ty Nh\u1eadt ti\u1ebfp nh\u1eadn \u0111\u00e3 x\u00e1c \u0111\u1ecbnh 2 nh\u00e2n vi\u00ean n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa T\u1ea1i Nh\u1eadt theo lu\u1eadt c\u01b0 tr\u00fa c\u1ee7a Nh\u1eadt B\u1ea3n.<\/span>
\n T\u1ea1i Vi\u1ec7t Nam, c\u00f4ng ty ch\u00fang t\u00f4i thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, BHXH, BHTN theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa c\u00f4ng ty v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, BHXH, BHTN tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f4ng ty ch\u00fang t\u00f4i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span>
\n \u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\na) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;
\nb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nc) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.
\nCh\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.
\n….
\n2.C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n

2.5. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span>
\n b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.\u201d<\/em><\/span>
\n C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean n\u1ebfu kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n vi\u00ean \u0111i h\u1ecdc \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

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

Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/span><\/p>\n

L\u00f9i th\u1eddi gian th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH<\/a><\/span><\/p>\n

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

C\u00f4ng ty \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf n\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN ph\u1ea3i ra tr\u1ef1c ti\u1ebfp C\u1ee5c thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n. Nh\u01b0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u01a1n 220 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea7n ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u00e3 th\u1ef1c hi\u1ec7n qu\u00ed 1\/2015, \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN 2014. V\u1eady \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ngo\u00e0i h\u00ecnh th\u1ee9c ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ebft theo t\u1eebng ng\u01b0\u1eddi m\u1ed9t th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c kh\u00e1c nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nhanh h\u01a1n kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 4, \u0110i\u1ec3m a S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.2.1, kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n “C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb b\u1ea1n \u0111\u00e3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o d\u1eef li\u1ec7u tr\u00ean quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ea1n \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd khi c\u00e1 nh\u00e2n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

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

M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015<\/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","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: C\u00f4ng ty c\u1ee7a t\u00f4i c\u00f3 thu\u00ea m\u1ed9t chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c v\u1ec1 l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh khoa hoc, th\u1eddi gian l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 10\/2014 \u0111\u1ebfn th\u00e1ng 4\/2015 v\u00e0 theo b\u1ea3n k\u00fd k\u1ebft l\u00e0m vi\u1ec7c th\u00ec c\u00f4ng ty ph\u1ea3i chi tr\u1ea3 th\u00f9 lao v\u00e0 ti\u1ec1n v\u00e9 m\u00e1y bay kh\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\/21661"}],"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=21661"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21661\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21661"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}