{"id":21681,"date":"2016-01-29T08:02:38","date_gmt":"2016-01-29T08:02:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21681"},"modified":"2016-07-12T06:58:08","modified_gmt":"2016-07-12T06:58:08","slug":"hoi-dap-144","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21681","title":{"rendered":"H\u1ecfi \u0110\u00e1p 144"},"content":{"rendered":"

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

Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban \u0111\u00eam 30% so v\u1edbi ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y l\u00e0m vi\u1ec7c trong gi\u1edd th\u00ec c\u00f3 ph\u1ea3i t\u00ednh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf 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 3, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n “i) Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:
\ni.1) Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.
\ni.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. ”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n chi ph\u1ee5 c\u1ea5p l\u00e0m ban \u0111\u00eam 30% so v\u1edbi ti\u1ec1n c\u00f4ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i m\u1edbi th\u00e0nh l\u1eadp ng\u00e0y 18\/12 ch\u01b0a ph\u00e1t sinh tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean, v\u1eady cty t\u00f4i c\u00f3 ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 151\/2014 t\u1ea1i \u0110i\u1ec1u19 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3, \u0111i\u1ec3m a, kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u00a0\u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty b\u1ea1n m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a ph\u00e1t sinh tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean th\u00ec c\u00f4ng ty b\u1ea1n kh\u00f4ng ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/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

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

Anh ch\u1ecb cho em h\u1ecfi, ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c trong n\u0103m th\u00ec c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng? (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 u\u1ef7 quy\u1ec1n)<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014 t\u1ea1i \u0110i\u1ec1u19 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3, \u0111i\u1ec3m a, kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u00a0\u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i trong n\u0103m t\u1ea1i c\u00f4ng ty v\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 \u1ee7y quy\u1ec1n cho c\u00f4ng ty quy\u1ebft to\u00e1n thay th\u00ec c\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, \u0111\u01a1n v\u1ecb chi tr\u1ea3 kh\u00f4ng bi\u1ebft h\u1ecd c\u00f3 ngu\u1ed3n thu nh\u1eadp n\u00e0o kh\u00e1c kh\u00f4ng, th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thay.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:\u00a0\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 4:<\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf TNCN h\u00e0ng Qu\u00fd, trong Qu\u00fd I c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb c\u00f4ng ty \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 n\u1ed9p. Nh\u01b0ng khi quy\u1ebft to\u00e1n c\u1ea3 n\u0103m th\u00ec kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p. Tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 thu\u1ebf TNCN n\u1ed9p th\u1eeba. S\u1ed1 thu\u1ebf TNCN n\u1ed9p th\u1eeba n\u0103m 2015 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb cho t\u1edd khai Qu\u00fd I\/2016 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 28 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, s\u1ed1 thu\u1ebf TNCN n\u0103m 2015 b\u1ea1n c\u00f3 th\u1ec3 \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.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0\u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00ec s\u1ebd c\u00f3 nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/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

Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110\/TCT V\u1ec1 vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh ho\u00e0n thu\u1ebf<\/a><\/span><\/p>\n

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

B\u1ea3n k\u00ea khai ng\u01b0\u1eddi gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u0103m n\u00e0o k\u00ea khai n\u0103m \u0111\u00f3, hay l\u00e0 k\u00ea khai r\u1ed3i n\u0103m tr\u01b0\u1edbc th\u00ec t\u1eeb n\u0103m nay kh\u00f4ng k\u00ea khai l\u1ea1i?<\/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, \u0110i\u1ec3m h quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span>
\n “h.2.1.1.1) \u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u1ea7n \u0111\u1ea7u:
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 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 v\u00e0 n\u1ed9p hai (02) b\u1ea3n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.
\n…..
\nh.2.1.1.2) \u0110\u0103ng k\u00fd khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:
\nKhi c\u00f3 thay \u0111\u1ed5i (t\u0103ng, gi\u1ea3m) v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 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 v\u00e0 n\u1ed9p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai m\u1ed9t l\u1ea7n cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m tr\u1eeb. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c so v\u1edbi \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n khai \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo m\u1eabu g\u1eedi cho c\u01a1 quan tr\u1ea3 thu nh\u1eadp. N\u1ebfu c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c, th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng ph\u1ea3i k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho \u0111\u01a1n v\u1ecb m\u1edbi nh\u01b0 k\u00ea khai l\u1ea7n \u0111\u1ea7u<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn vi\u1ec7c k\u00ea khai thu\u1ebf t\u1ea1i\u00a0\u0111\u00e2y:<\/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

H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

Ca\u0301ch xa\u0301c \u0111\u1ecbnh ky\u0300 k\u00ea khai thu\u1ebf thu nh\u1eadp ca\u0301 nh\u00e2n theo tha\u0301ng hay theo quy\u0301<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban \u0111\u00eam 30% so v\u1edbi ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y l\u00e0m vi\u1ec7c trong gi\u1edd th\u00ec c\u00f3 ph\u1ea3i t\u00ednh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c..<\/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\/21681"}],"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=21681"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21681\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21681"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}