{"id":21679,"date":"2016-01-29T08:00:25","date_gmt":"2016-01-29T08:00:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21679"},"modified":"2016-07-12T06:59:45","modified_gmt":"2016-07-12T06:59:45","slug":"hoi-dap-143","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21679","title":{"rendered":"H\u1ecfi \u0110\u00e1p 143"},"content":{"rendered":"

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

Theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty, h\u00e0ng n\u0103m c\u00f4ng ty c\u00f3 t\u1ed5 ch\u1ee9c ki\u1ec3m tra s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 cho nh\u00e2n vi\u00ean th\u00ec c\u00f3 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng? N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan kh\u00f4ng t\u1ed5 ch\u1ee9c t\u1eadp trung kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u01b0\u1ee3c m\u00e0 chi ti\u1ec1n cho t\u1eebng c\u00e1 nh\u00e2n t\u1ef1 \u0111i ki\u1ec3m tra s\u1ee9c kh\u1ecfe th\u00ec c\u00f3 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m \u0111.3.2, Kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n \u201c\u0111.3.2) Kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, gi\u1ea3i tr\u00ed th\u1ea9m m\u1ef9… n\u1ebfu n\u1ed9i dung chi tr\u1ea3 ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 chi chung cho t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu C\u00f4ng ty c\u00f3 ph\u00e1t sinh chi ph\u00ed kh\u00e1m b\u1ec7nh cho nh\u00e2n vi\u00ean, v\u1edbi n\u1ed9i dung chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 ghi chung cho t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng lao \u0111\u1ed9ng. N\u1ebfu c\u00f4ng ty chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/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\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 2:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i c\u00f3 t\u1ea5t c\u1ea3 12 nh\u00e2n vi\u00ean, trong \u0111\u00f3 c\u00f3 07 nh\u00e2n vi\u00ean v\u00e0o l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 07\/2015; 03 nh\u00e2n vi\u00ean \u0111ang th\u1eed vi\u1ec7c ch\u01b0a k\u00fd h\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c. V\u1eady vi\u1ec7c k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m d, 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 “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.
\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\u1eadp kh\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, n\u1ebfu c\u00e1c nh\u00e2n vi\u00ean v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i trong n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho c\u01a1 quan tr\u1ea3 thu nh\u1eadp 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

M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 02\/QTT-TNCN<\/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 3:<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty, c\u00f4ng ty b\u1ed1 tr\u00ed cho nh\u00e0 \u1edf t\u1ea1i tr\u1ee5 s\u1edf c\u00f4ng ty. Hi\u1ec7n t\u1ea1i \u0111ang l\u00e0m vi\u1ec7c v\u00e0 c\u00f4ng ty h\u00e0ng th\u00e1ng t\u00ednh thu\u1ebf TNCN theo b\u1ea3ng l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n 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, Ti\u1ebft b quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 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).”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty th\u00ec vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 theo th\u1eddi gian 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 x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m c\u01a1 s\u1edf kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng<\/a><\/span><\/p>\n

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

Nh\u00e2n vi\u00ean v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty, trong th\u1eddi gian th\u1eed vi\u1ec7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, nh\u01b0ng nh\u00e2n vi\u00ean \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 l\u00e0m b\u1ea3ng cam k\u1ebft 23 th\u00ec s\u1ebd kh\u00f4ng kh\u1ea5u tr\u1eeb 10%\/ thu nh\u1eadp \u0111\u00fang hay sai?<\/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\u00a0 quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\n “C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1nc\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 n\u1ebfu c\u00e1 nh\u00e2n th\u1eed vi\u1ec7c kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft v\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf 10%\/ thu nh\u1eadp.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0M\u1eabu bi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 chi ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i b\u1eb1ng ti\u1ec1n theo c\u00e1c m\u1ee9c ph\u1ee5 c\u1ea5p c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng v\u00e0 c\u00f4ng vi\u1ec7c n\u1eb1m trong danh m\u1ee5c c\u00f4ng vi\u1ec7c \u0111\u1ed9c h\u1ea1i c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng th\u00ec c\u00f3 t\u00ednh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng
\n….
\nb) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p sau:
\nb.4) Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.
\nC\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty chi ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i b\u1eb1ng ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/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 m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n<\/a><\/span><\/p>\n

L\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tham gia BHXH, BHYT, BHTN t\u1eeb 2016<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty, h\u00e0ng n\u0103m c\u00f4ng ty c\u00f3 t\u1ed5 ch\u1ee9c ki\u1ec3m tra s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 cho nh\u00e2n vi\u00ean th\u00ec c\u00f3 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng? N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan kh\u00f4ng t\u1ed5 ch\u1ee9c t\u1eadp trung kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u01b0\u1ee3c m\u00e0 chi..<\/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\/21679"}],"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=21679"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21679\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21679"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}