{"id":21686,"date":"2016-01-29T08:53:30","date_gmt":"2016-01-29T08:53:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21686"},"modified":"2016-07-12T06:56:11","modified_gmt":"2016-07-12T06:56:11","slug":"hoi-dap-145","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21686","title":{"rendered":"H\u1ecfi \u0110\u00e1p 145"},"content":{"rendered":"

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

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i \u0111\u01a1n v\u1ecb c\u0169 t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3, t\u1eeb th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn \u0111\u01a1n v\u1ecb m\u1edbi. V\u1eady \u0111\u01a1n v\u1ecb n\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n \u0111\u00f3?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec3m c.2.2 Kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ti\u1ec3u ti\u1ebft c.2.2 \u0110i\u1ec3m 2 Kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/span>
\n \u201cc.2.2) <\/em>C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean <\/em>thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau<\/em>:<\/em><\/span><\/p>\n

– C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb <\/em>gia c\u1ea3nh <\/em>cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t c\u1ee9 <\/em>t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n <\/em>tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i <\/em>Chi c\u1ee5c Thu\u1ebf <\/em>n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa <\/em>(n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa)<\/em>.\u201d<\/em><\/span><\/p>\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

Li\u00ean quan\u00a0\u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/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

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

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/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

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

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 nh\u1eadn th\u00eam ti\u1ec1n truy l\u0129nh ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean nh\u00e0 gi\u00e1o t\u1eeb n\u0103m 2013-2014, nh\u1eadn ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 12\/2015. V\u1eady s\u1ed1 ti\u1ec1n n\u00e0y c\u00f3 t\u00ednh thu\u1ebf TNCN cho n\u0103m 2015 kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m b quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “b) 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:
\n…..
\nb.11) Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.
\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 th\u00ec kho\u1ea3n ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean nh\u00e0 gi\u00e1o m\u00e0 c\u00e1c gi\u00e1o vi\u00ean nh\u1eadn \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1c gi\u00e1o vi\u00ean.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1ead c\u00e1 nh\u00e2n t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/a><\/span><\/p>\n

C\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\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb t\u00f4i c\u00f3 c\u00e1n b\u1ed9 ngh\u1ec9 h\u01b0u t\u1eeb 01\/01\/2016. C\u00e1n b\u1ed9 n\u00e0y trong n\u0103m 2015 chi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i duy nh\u1ea5t l\u00e0 \u0111\u01a1n v\u1ecb t\u00f4i. V\u1eady c\u00e1 nh\u00e2n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n cho \u0111\u01a1n v\u1ecb t\u00f4i quy\u1ebft to\u00e1n thay \u0111\u01b0\u1ee3c 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 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\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, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 c\u00e1n b\u1ed9 ngh\u1ec9 h\u01b0u t\u1eeb 01\/01\/2016 nh\u01b0ng trong n\u0103m 2015 ch\u1ec9 c\u00f3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng duy nh\u1ea5t t\u1ea1i \u0111\u01a1n v\u1ecb 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 b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:\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

C\u00f4ng ty t\u00f4i trong n\u0103m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sinh con v\u00e0 nu\u00f4i con c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng \u0111\u1ebfn 4 th\u00e1ng sau c\u00e1 nh\u00e2n m\u1edbi k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. V\u1eady khi quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1eeb th\u00e1ng tr\u00ean gi\u1ea5y khai sinh c\u1ee7a con hay t\u1eeb khi k\u00ea khai gi\u1ea3m tr\u1eeb gia c\u1ea3nh?<\/span>
\n M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p qu\u00ean k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1eady khi quy\u1ebft to\u00e1n thu\u1ebf c\u00e1c c\u00e1 nh\u00e2n k\u00ea khai b\u1ed5 sung \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c 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, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/span>
\n “c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.”<\/em><\/span>
\n C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p b\u1ea1n c\u00f3 nh\u00e2n vi\u00ean ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 con nh\u01b0ng n\u1ed9p b\u1ea3n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho c\u01a1 quan thu\u1ebf mu\u1ed9n h\u01a1n 4 th\u00e1ng sau khi sinh con, th\u00ec khi quy\u1ebft to\u00e1n, c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (con ru\u1ed9t) t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng theo gi\u1ea5y khai sinh.<\/span>
\n \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nh\u00e2n vi\u00ean ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb th\u00e1ng c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn vi\u1ec7c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/a><\/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\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp v\u1ec1 ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, tr\u00e1ch nhi\u1ec7m, \u0111\u1ed9c h\u1ea1i theo h\u1ec7 s\u1ed1, \u0111\u1ed9c h\u1ea1i hi\u1ec7n v\u1eadt, ti\u1ec1n thu nh\u1eadp t\u0103ng th\u00eam c\u00f3 ph\u1ea3i ch\u1ecbu 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, \u0110i\u1ec3m b quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n “b) 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:
\n….
\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.
\n….
\nb.11) Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.
\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.
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc th\u00ec c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c, c\u00e1c c\u01a1 s\u1edf kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u00ednh tr\u1eeb.
\nTr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c cao h\u01a1n m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c cao h\u01a1n m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n

Nh\u1eefng kho\u1ea3n thu, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN 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","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i \u0111\u01a1n v\u1ecb c\u0169 t\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 3, t\u1eeb th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn \u0111\u01a1n v\u1ecb m\u1edbi. V\u1eady \u0111\u01a1n v\u1ecb n\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n \u0111\u00f3? Tr\u1ea3 l\u1eddi: T\u1ea1i \u0110i\u1ec3m c.2.2..<\/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\/21686"}],"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=21686"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21686\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21686"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}