{"id":21672,"date":"2016-01-29T07:53:41","date_gmt":"2016-01-29T07:53:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21672"},"modified":"2016-07-12T07:03:06","modified_gmt":"2016-07-12T07:03:06","slug":"hoi-dap-141","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21672","title":{"rendered":"H\u1ecfi \u0110\u00e1p 141"},"content":{"rendered":"

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

Ng\u01b0\u1eddi lao \u0111\u1ed9ng trong c\u00f4ng ty t\u00f4i c\u00f3 n\u1ed9p h\u1ed3 s\u01a1 khai \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho con ru\u1ed9t tr\u00ean 18 tu\u1ed5i \u0111ang h\u1ecdc \u0110\u1ea1i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam. V\u1eady t\u00f4i mu\u1ed1n h\u1ecfi tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00f3 c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 g\u00ec 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 9, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh 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:
\n…..
\nd.1.3) 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…..
\ng) H\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c
\ng.1) \u0110\u1ed1i v\u1edbi con:
\n……
\ng.1.3) Con \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c b\u1eadc h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.1.3, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y, h\u1ed3 s\u01a1 ch\u1ee9ng minh g\u1ed3m:
\ng.1.3.1) B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh.
\ng.1.3.2) B\u1ea3n ch\u1ee5p Th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean con c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc m\u00e0 kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c thu nh\u1eadp d\u01b0\u1edbi 1 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u01b0\u1ee3c khai gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. H\u1ed3 s\u01a1n gi\u1ea3m tr\u1eeb g\u1ed3m c\u00f3: <\/span>
\n – B\u1ea3n ch\u1ee5p Gi\u1ea5y khai sinh.<\/span>
\n – B\u1ea3n ch\u1ee5p Th\u1ebb sinh vi\u00ean ho\u1eb7c b\u1ea3n khai c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 tr\u01b0\u1eddng ho\u1eb7c gi\u1ea5y t\u1edd kh\u00e1c ch\u1ee9ng minh \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, trung h\u1ecdc ph\u1ed5 th\u00f4ng ho\u1eb7c h\u1ecdc ngh\u1ec1.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau\u00a0\u0111\u00e2y\u00a0\u0111\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/span><\/p>\n

Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/span><\/p>\n

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

N\u0103m 2015 t\u00f4i c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c trong n\u0103m, v\u1eady t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n 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 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>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho \u0111\u01a1n v\u1ecb n\u00e0o quy\u1ebft to\u00e1n m\u00e0 b\u1ea1n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o 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

\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2015<\/a><\/span><\/p>\n

Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 7850\/CT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u1ea5p MST cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/a><\/span><\/p>\n

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

N\u0103m 2015, b\u1ed1 m\u1eb9 t\u00f4i c\u00f3 cho thu\u00ea nh\u00e0 v\u00e0 ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n cho thu\u00ea nh\u00e0, ngo\u00e0i ra kh\u00f4ng c\u00f3 th\u00eam kho\u1ea3n thu nh\u1eadp n\u00e0o kh\u00e1c. M\u1ed7i l\u1ea7n ph\u00e1t sinh thu ti\u1ec1n thu\u00ea nh\u00e0, b\u1ed1 m\u1eb9 t\u00f4i \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf. V\u1eady b\u1ed1 m\u1eb9 t\u00f4i c\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2015 kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0111i\u1ec3m c, Kho\u1ea3n 2, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, 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.3) C\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0, cho thu\u00ea quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo k\u00ea khai t\u1ea1i n\u01a1i c\u00f3 nh\u00e0, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho thu\u00ea.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec b\u1ed1 m\u1eb9 b\u1ea1n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cho thu\u00ea nh\u00e0 v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft n\u00e0y:<\/span><\/p>\n

C\u00e1ch l\u1eadp t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 02\/KK-TNCN tr\u00ean HTKK 3.3.4<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) m\u1edbi nh\u1ea5t<\/a><\/span><\/p>\n

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

N\u0103m 2015 t\u00f4i c\u00f3 ph\u00e1t sinh thu nh\u1eadp 60 tri\u1ec7u do l\u00e0m t\u01b0 v\u1ea5n cho \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 ph\u1ea7n thu nh\u1eadp n\u00e0y t\u00f4i \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb 10% ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Trong n\u0103m 2015 t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thay hay kh\u00f4ng hay t\u00f4i ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 2, \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1 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.4) 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 v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% 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.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec b\u1ea1n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i m\u1ed9t n\u01a1i v\u00e0 c\u00f3 thu nh\u1eadp v\u00e3ng lai b\u00ecnh qu\u00e2n m\u1ed9t n\u0103m kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10%, n\u1ebfu b\u1ea1n kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y th\u00ec b\u1ea1n c\u00f3 th\u1ec3 u\u1ef7 quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i C\u00f4ng ty trong n\u0103m 2015.<\/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

\u1ee6y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2015<\/a><\/span><\/p>\n

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

N\u0103m 2015, t\u00f4i c\u00f3 thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng t\u1eeb hai C\u00f4ng ty n\u00ean t\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb trong n\u0103m 2014 nhi\u1ec1u h\u01a1n s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p. T\u00f4i mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p th\u1eeba th\u00ec t\u00f4i ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c g\u00ec?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u00a0\u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span>
\n “<\/em> \u0110i\u1ec1u 53. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/span><\/p>\n

Vi\u1ec7c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y 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.<\/em><\/span><\/p>\n

C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo.<\/em><\/span><\/p>\n

    \n
  1. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/em><\/span><\/li>\n<\/ol>\n

    Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp sau khi b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ed9p thi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n m\u00e0 c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, n\u1ebfu \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n

    – Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo m\u1eabu s\u1ed1 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/em><\/span><\/p>\n

    – B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ea1i b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/em><\/span><\/p>\n

      \n
    1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n ghi s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau [47] – \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c ch\u1ec9 ti\u00eau [49] – \u201cT\u1ed5ng s\u1ed1 thu\u1ebf b\u00f9 tr\u1eeb cho c\u00e1c ph\u00e1t sinh c\u1ee7a k\u1ef3 sau\u201d t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf theo m\u1eabu s\u1ed1 02\/QTT-TNCN khi quy\u1ebft to\u00e1n thu\u1ebf.\u201d<\/em><\/span><\/li>\n<\/ol>\n

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean b\u1ea1n kh\u00f4ng c\u1ea7n ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 c\u1ea7n \u0111i\u1ec1n c\u00e1c ch\u1ec9 ti\u00eau v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n theo h\u01b0\u1edbng d\u1eabn nh\u01b0 tr\u00ean. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft n\u00e0y:<\/span><\/p>\n

      Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      C\u00e2u h\u1ecfi 1: Ng\u01b0\u1eddi lao \u0111\u1ed9ng trong c\u00f4ng ty t\u00f4i c\u00f3 n\u1ed9p h\u1ed3 s\u01a1 khai \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho con ru\u1ed9t tr\u00ean 18 tu\u1ed5i \u0111ang h\u1ecdc \u0110\u1ea1i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam. V\u1eady t\u00f4i mu\u1ed1n h\u1ecfi tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00f3 c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1..<\/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\/21672"}],"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=21672"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21672\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21672"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}