{"id":21663,"date":"2016-01-29T07:38:52","date_gmt":"2016-01-29T07:38:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21663"},"modified":"2016-07-12T07:07:50","modified_gmt":"2016-07-12T07:07:50","slug":"hoi-dap-138","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21663","title":{"rendered":"H\u1ecfi \u0110\u00e1p 138"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, v\u1eady c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam 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 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n”
\n<\/em>C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 7 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t
\n….
\nThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n”<\/em><\/span>
\n C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 18, Kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 20%.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh h\u1ecd l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN d\u1ef1a tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu\u1ebf su\u1ea5t theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 20% theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC.<\/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><\/p>\n

Thu\u1ebf TNCN v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i l\u00e0m vi\u1ec7c<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 b\u1eb1ng ti\u1ebfn s\u1ef9 v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty. C\u00f3 02 c\u00e1n b\u1ed9 c\u00f3 b\u1eb1ng ti\u1ebfn s\u1ef9 khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty C\u00f4ng ty \u0111\u00e3 h\u1ed7 tr\u1ee3 m\u1ed9t kho\u1ea3n ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng. V\u1eady xin h\u1ecfi s\u1ed1 ti\u1ec1n \u0111\u00f3 t\u00ednh thu\u1ebf TNCN 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 2 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span>
\n “Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:
\na) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.”
\n<\/em>C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 b\u1eb1ng ti\u1ebfn s\u1ef9 khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0o l\u00e0m vi\u1ec7c kho\u1ea3n ti\u1ec1n 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. C\u00f4ng ty th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 khai thu\u1ebf theo quy \u0111\u1ecbnh khi chi tr\u1ea3 kho\u1ea3n thu nh\u1eadp n\u00e0y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0C\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 3:<\/strong><\/span><\/p>\n

+ Ph\u1ea7n th\u1eeba v\u00e0 thi\u1ebfu khi quy\u1ebft to\u00e1n thu\u00ea TNCN th\u00ec l\u00e0m nh\u01b0 th\u1ebf n\u00e0o ah<\/span>
\n VD: N\u0103m 2013 n<\/span>\u1ed9p th\u1eeba 100.000.000, \u0111\u1ec3 l\u1ea1i sang n\u0103m sau<\/span>
\n N\u0103m 2014 n\u1ed9p thi\u1ebfu 150.000.000<\/span>
\n + Khi n\u1ed9p th\u1eeba hay thi\u1ebfu c\u00f3 c\u1ea7n ph\u1ea3i l\u00e0m phi\u1ebfu thu chi ph\u1ea7n th\u1eeba thi\u1ebfu \u0111\u00f3 kh\u00f4ng ah?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span>
\n “1. Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.
\n2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n. Sau khi b\u00f9 tr\u1eeb, n\u1ebfu c\u00f2n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p th\u1eeba b\u1ea1n c\u00f3 th\u1ec3 b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c ho\u00e0n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3. N\u0103m 2013 doanh nghi\u1ec7p b\u1ea1n n\u1ed9p th\u1eeba thu\u1ebf TNCN v\u00e0 \u0111\u1ec3 l\u1ea1i sang n\u0103m nay th\u00ec doanh nghi\u1ec7p b\u1ea1n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu l\u00e0 100 tri\u1ec7u, b\u1ea1n kh\u00f4ng ph\u1ea3i vi\u1ebft phi\u1ebfu thu, phi\u1ebfu chi ph\u1ea7n c\u00f2n th\u1eeba \u0111\u1ec3 b\u00f9 tr\u1eeb trong k\u1ef3 n\u00e0y. Thu\u1ebf TNCN c\u00f2n ph\u1ea3i n\u1ed9p l\u00e0 50 tri\u1ec7u doanh nghi\u1ec7p b\u1ea1n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch.<\/span><\/p>\n

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

C\u00e1c tr\u01b0\u1eddng h\u1ee3p u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/a><\/span><\/p>\n

H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN trong c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i c\u1ee7a c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng th\u00ec \u00e1p d\u1ee5ng m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng \u0111a c\u1ea5p hay kh\u1ea5u tr\u1eeb theo thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 1, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng nh\u01b0 sau:<\/span>
\n “b) \u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00e1c c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng t\u1eeb c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.<\/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 tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

Thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/a><\/span><\/p>\n

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

M\u1ed9t c\u00e1 nh\u00e2n v\u1eeba c\u00f3 ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i 01 c\u00f4ng ty; v\u1eeba c\u00f3 ti\u1ec1n cho thu\u00ea nh\u00e0 tr\u1ecd. Ti\u1ec1n nh\u00e0 tr\u1ecd \u0111\u00e3 t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf kho\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf t\u1ea1i n\u01a1i c\u01b0 tr\u00fa. V\u1eady c\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a ph\u1ea7n ti\u1ec1n l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 khai, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span>
\n “c) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:
\n……
\nc.5) C\u00e1 nh\u00e2n 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 m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 20 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 nh\u00e0 cho thu\u00ea, c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.
\nd) 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:<\/em><\/span><\/p>\n

……
\nd.2) C\u00e1 nh\u00e2n 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 v\u00e0 c\u00f3 th\u00eam thu nh\u1eadpkh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft c.4 v\u00e0 c.5, \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, thu nh\u1eadp cho thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf kinh doanh theo thu\u1ebf kho\u00e1n, kh\u00f4ng ph\u1ea3i g\u1ed9p v\u00e0o ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng \u0111\u1ec3 quy\u1ebft to\u00e1n. V\u1eady c\u00e1 nh\u00e2n n\u00e0y \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 quy\u1ebft to\u00e1n thay.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: C\u00f4ng ty t\u00f4i c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, v\u1eady c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam nh\u01b0 th\u1ebf n\u00e0o? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1 quy \u0111\u1ecbnh nh\u01b0 sau: “Ng\u01b0\u1eddi n\u1ed9p..<\/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\/21663"}],"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=21663"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21663\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21663"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}