{"id":22005,"date":"2016-02-13T09:58:44","date_gmt":"2016-02-13T09:58:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22005"},"modified":"2016-02-13T10:46:30","modified_gmt":"2016-02-13T10:46:30","slug":"huong-dan-quyet-toan-thue-tncn-nam-2015-cua-cuc-thue-an-giang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22005","title":{"rendered":"H\u01b0\u1edbng d\u1eabn Quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 c\u1ee7a C\u1ee5c thu\u1ebf An Giang"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n

\u0110\u1ec3 gi\u00fap cho c\u00e1c doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n l\u00e0m t\u1ed1t Quy\u1ebft to\u00e1n thu\u1ebf TNCN, K\u1ebf to\u00e1n Centax<\/a> xin chuy\u1ec3n t\u1edbi c\u00e1c b\u1ea1n H\u01b0\u1edbng d\u1eabn Quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong> c\u1ee7a C\u1ee5c thu\u1ebf An giang.<\/span><\/p>\n

Nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) n\u0103m 2015 \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i, d\u1ec5 d\u00e0ng, Ph\u00f2ng TT-HT thu\u1ed9c C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang h\u1ec7 th\u1ed1ng v\u00e0 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n quan t\u00e2m sau:<\/span><\/p>\n

V\u0103n b\u1ea3n ph\u00e1p quy hi\u1ec7n h\u00e0nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Th\u00f4ng t\u01b0 92\/2015\/TT-BTC v\u1ec1 vi\u1ec7c\u00a0H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1, \u0111i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y15\/06\/2015 h\u01b0\u1edbng d\u1eabn:<\/em><\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf\u00a0TNCN\u00a0kh\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 c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n. 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 TNCN.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ch\u1ec9 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf danh s\u00e1ch c\u00e1 nh\u00e2n \u0111\u00e3 chi tr\u1ea3 thu nh\u1eadp trong n\u0103m (n\u1ebfu c\u00f3) theo\u00a0m\u1eabu s\u1ed1 05\/DS-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC\u00a0ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9\u00a045 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf\u00a0thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0\u0111\u00e3 kh\u1ea5u tr\u1eeb\u00a0ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9\u00a045 (b\u1ed1n m\u01b0\u01a1i l\u0103m) k\u1ec3 t\u1eeb ng\u00e0y\u00a0chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i, gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n\u00a0v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf\u00a0thu nh\u1eadp c\u00e1 nh\u00e2n.\u00a0Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i (nh\u01b0 chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u1eeb C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n sang C\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i; chuy\u1ec3n \u0111\u1ed5i Doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec doanh nghi\u1ec7p tr\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p, b\u00ean ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

L\u01b0u \u00fd:<\/span><\/strong><\/p>\n

T\u1ea1i kho\u1ea3n 4 \u0111i\u1ec1u 25 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y15\/6\/2015 h\u01b0\u1edbng d\u1eabn:\u00a0<\/em>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi \u0111\u00e2y th\u00ec\u00a0kh\u00f4ng n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/strong>:<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u1eeb b\u1ea3n quy\u1ec1n, t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/strong><\/span><\/p>\n

–\u00a0<\/strong>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, thu nh\u1eadp t\u1eeb ti\u1ec1n ph\u00ed t\u00edch lu\u1ef9 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n t\u00edch l\u0169y qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n tham gia m\u1ea1ng l\u01b0\u1edbi b\u00e1n h\u00e0ng \u0111a c\u1ea5p.<\/span><\/p>\n

–\u00a0<\/strong>C\u00f4ng ty x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0<\/strong><\/span><\/h2>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \u0111i\u1ec1u 21 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y15\/6\/2015 h\u01b0\u1edbng d\u1eabn:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/em><\/span><\/p>\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng\u00a0c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf\u00a0n\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\u00a0ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo\u00a0tr\u1eeb<\/strong>\u00a0c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/strong>:<\/span><\/p>\n

– C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/p>\n

– 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 03 (ba) 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 (m\u01b0\u1eddi) 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.<\/span><\/p>\n

–\u00a0C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng\u00a0mua ho\u1eb7c \u0111\u00f3ng g\u00f3p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

– C\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng QTT \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/span><\/p>\n

L\u01b0u \u00fd:<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 4 v\u00e0 5 \u0111i\u1ec1u 25 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ng\u00e0y15\/6\/2015 h\u01b0\u1edbng d\u1eabn: C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015.<\/span><\/p>\n

3. V\u1ec1 vi\u1ec7c\u00a0<\/strong>\u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/strong>\u00a0<\/strong><\/span><\/h2>\n

3.<\/strong>1. Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

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:<\/strong><\/span><\/p>\n

+\u00a0C\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 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n\u00a0thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m.<\/span><\/p>\n

+\u00a0C\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 03 (ba) th\u00e1ng tr\u1edf l\u00ean\u00a0t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n\u00a0thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 (m\u01b0\u1eddi hai) th\u00e1ng trong n\u0103m, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c\u00a0b\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 10% m\u00e0 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.<\/span><\/p>\n

+ C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 \u0111\u1ebfn t\u1ed5 ch\u1ee9c m\u1edbi trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u0169 th\u1ef1c hi\u1ec7n\u00a0chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i\u00a0doanh nghi\u1ec7p. Cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi ph\u1ea3i thu l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0do t\u1ed5 ch\u1ee9c c\u0169 \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0(n\u1ebfu c\u00f3)\u00a0\u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p thu nh\u1eadp, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

–\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft\u00a0to\u00e1n\u00a0thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp.\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c chi tr\u1ea3 sau khi th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n\u00a0thu\u1ebf theo\u00a0\u1ee7y quy\u1ec1n\u00a0c\u1ee7a\u00a0ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c c\u0169 sang th\u00ec t\u1ed5 ch\u1ee9c m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n\u00a0thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n thu nh\u1eadp\u00a0do t\u1ed5 ch\u1ee9c c\u0169 chi tr\u1ea3.<\/span><\/p>\n

–\u00a0C\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay theo m\u1eabu s\u1ed1 02\/UQ-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC ng\u00e0y\u00a015\/06\/2015\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, k\u00e8m theo b\u1ea3n ch\u1ee5p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.<\/strong>2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

–\u00a0\u00a0C\u00e1 nh\u00e2n \u0111\u1ea3m\u00a0b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 3.1 n\u00eau tr\u00ean nh\u01b0ng\u00a0\u0111\u00e3\u00a0\u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 thu h\u1ed3i v\u00e0 h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n).<\/span><\/p>\n

–\u00a0\u00a0C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m\u00a03.1 n\u00eau tr\u00ean, nh\u01b0ng thu\u1ed9c di\u1ec7n ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh th\u00ec tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong n\u0103m, c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n

+ C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10%\u00a0(k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp v\u00e3ng lai duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n.<\/span><\/p>\n

+\u00a0C\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 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb) th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong>\u00a0N\u0103m 2015, \u00d4ng E c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 03 th\u00e1ng t\u1ea1i C\u00f4ng ty A, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi 02 c\u00f4ng ty kh\u00e1c l\u00e0 C\u00f4ng ty B, C\u00f4ng ty C. T\u1ea1i C\u00f4ng ty B c\u00f3 thu nh\u1eadp l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf 10%. T\u1ea1i C\u00f4ng ty C c\u00f3 thu nh\u1eadp l\u00e0 1,5 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf. Nh\u01b0 v\u1eady, trong n\u0103m 2015\u00a0\u00d4ng c\u00f3 m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ebfu \u00d4ng E thu\u1ed9c di\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec \u00d4ng E kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i C\u00f4ng ty A, m\u00e0 tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

3.<\/strong>3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n<\/strong>\u00a0thu\u1ebf<\/strong><\/span><\/p>\n

C\u00e1 nh\u00e2n sau khi \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3\u00a0thu\u00a0nh\u1eadp kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i quy\u1ebft to\u00e1n thu\u1ebf TNCN, ch\u1ec9 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n theo s\u1ed1 quy\u1ebft to\u00e1n v\u00e0 ghi v\u00e0o g\u00f3c d\u01b0\u1edbi b\u00ean tr\u00e1i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ed9i dung:\u00a0\u201cC\u00f4ng ty \u2026 \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf TNCN thay cho \u00d4ng\/B\u00e0 \u2026. (theo \u1ee7y quy\u1ec1n) t\u1ea1i d\u00f2ng (s\u1ed1 th\u1ee9 t\u1ef1) \u2026 c\u1ee7a\u00a0<\/em>Ph\u1ee5 l\u1ee5c\u00a0<\/em>B\u1ea3ng k\u00ea 05<\/em>-1<\/em>\/BK<\/em>-QTT<\/em>-TNCN\u201d<\/em>\u00a0<\/em>\u0111\u1ec3 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI THU NH\u1eacP CH\u1ecaU THU\u1ebe T\u1eea TI\u1ec0N L\u01af\u01a0NG, TI\u1ec0N C\u00d4NG<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0\u00a0thu<\/strong>\u00a0nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/strong><\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Thu nh\u1eadp t\u00ednh thu\u1ebf =\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Bi\u1ec3u thu\u1ebf su\u1ea5t thu\u1ebf TNCN theo \u0110i\u1ec1u 22 Lu\u1eadt Thu\u1ebf TNCN:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
B\u1eadc thu\u1ebf<\/span><\/strong><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/strong><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/span><\/strong><\/td>\nThu\u1ebf su\u1ea5t (%)<\/span><\/strong><\/td>\n<\/tr>\n
1<\/span><\/td>\n\u0110\u1ebfn 60<\/span><\/td>\n\u0110\u1ebfn 5<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nTr\u00ean 60 \u0111\u1ebfn 120<\/span><\/td>\nTr\u00ean 5 \u0111\u1ebfn 10<\/span><\/td>\n10<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nTr\u00ean 120 \u0111\u1ebfn 216<\/span><\/td>\nTr\u00ean 10 \u0111\u1ebfn 18<\/span><\/td>\n15<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nTr\u00ean 216 \u0111\u1ebfn 384<\/span><\/td>\nTr\u00ean 18 \u0111\u1ebfn 32<\/span><\/td>\n20<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nTr\u00ean 384 \u0111\u1ebfn 624<\/span><\/td>\nTr\u00ean 32 \u0111\u1ebfn 52<\/span><\/td>\n25<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nTr\u00ean 624 \u0111\u1ebfn 960<\/span><\/td>\nTr\u00ean 52 \u0111\u1ebfn 80<\/span><\/td>\n30<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nTr\u00ean 960<\/span><\/td>\nTr\u00ean 80<\/span><\/td>\n35<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1\/ Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013; Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015.<\/span><\/p>\n

M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ea7n l\u01b0u \u00fd:<\/strong><\/span><\/p>\n

Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khi chuy\u1ec3n c\u00f4ng t\u00e1c \u0111\u1ebfn v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, h\u1ed7 tr\u1ee3 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c v\u1ec1 ch\u1ee7 quy\u1ec1n bi\u1ec3n \u0111\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam,\u00a0ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i,\u00a0ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa d\u00e0i h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam l\u00e0m vi\u1ec7c<\/strong>\u00a0<\/strong>kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2015.<\/span><\/p>\n

Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0,\u00a0\u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3)<\/strong>\u00a0\u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf\u00a0do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3\u00a0thay\u00a0t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3\u00a0thay\u00a0nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0ph\u00e1t sinh\u00a0(ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3)) t\u1ea1i \u0111\u01a1n v\u1ecb\u00a0kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp<\/strong>\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2015.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua b\u1ea3o hi\u1ec3m c\u1ee7a c\u00e1c doanh nghi\u1ec7p\u00a0b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam) th\u00ec\u00a0kho\u1ea3n ti\u1ec1n ph\u00ed mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o\u00a0thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>.\u00a0B\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m\u00a0nh\u01b0:\u00a0b\u1ea3o hi\u1ec3m s\u1ee9c kho\u1ebb, b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 (kh\u00f4ng bao g\u1ed3m s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 c\u00f3 ho\u00e0n ph\u00ed),\u00a0… m\u00e0 ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ph\u00ed t\u00edch l\u0169y\u00a0t\u1eeb vi\u1ec7c tham gia b\u1ea3o hi\u1ec3m, ngo\u00e0i kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c b\u1ed3i th\u01b0\u1eddng theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2015.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi\u00a0kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/strong>\u00a0th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2015.<\/span><\/p>\n

Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp\u00a0chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>\u00a0theo quy \u0111\u1ecbnh chung c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<\/strong>\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2015.<\/span><\/p>\n

C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1ea1i Danh m\u1ee5c t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh\u00a0 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ban h\u00e0nh t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 1381\/TCT-TNCN ng\u00e0y 24\/4\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2\/ C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m:<\/strong><\/span><\/p>\n

    \n
  1. a) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013.<\/span><\/li>\n<\/ol>\n

    – Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n: 9 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 108 tri\u1ec7u\/n\u0103m.<\/span><\/p>\n

    – Gi\u1ea3m tr\u1eeb cho m\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 3,6 tri\u1ec7u\/th\u00e1ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 43,2 tri\u1ec7u\/n\u0103m.<\/span><\/p>\n

      \n
    1. b) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 v\u00e0\u00a0Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015.<\/span><\/li>\n
    2. c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013.<\/span><\/li>\n<\/ol>\n

      3\/ Thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng<\/strong><\/span><\/p>\n

      Khi th\u1ef1c hi\u1ec7n QTT n\u0103m th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng\u00a0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m (12 th\u00e1ng) tr\u1eeb (-) t\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ee7a c\u1ea3 n\u0103m sau \u0111\u00f3 chia cho 12 th\u00e1ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

      V\u00ed d\u1ee5 5:<\/strong>\u00a0N\u0103m 2015, \u00d4ng E l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp trong 06 th\u00e1ng \u0111\u1ea7u n\u0103m l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng; trong 06 th\u00e1ng cu\u1ed1i n\u0103m \u00d4ng E c\u00f3 ph\u00e1t sinh thu nh\u1eadp c\u1ee7a 05 th\u00e1ng l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 c\u00f3 01 th\u00e1ng kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp. Trong n\u0103m 2015 \u00d4ng E c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n v\u00e0 01 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ngo\u00e0i ra kh\u00f4ng c\u00f3 kho\u1ea3n TN n\u00e0o kh\u00e1c. Nh\u01b0 v\u1eady, n\u1ebfu cu\u1ed1i n\u0103m \u00d4ng E thu\u1ed9c di\u1ec7n QTT th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m 2015 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

      – T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2015:<\/span><\/p>\n

      (20 tri\u1ec7u \u0111\u1ed3ng x 6 th\u00e1ng) + (10 tri\u1ec7u \u0111\u1ed3ng x 5 th\u00e1ng) = 170 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

      – T\u1ed5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb n\u0103m 2015:<\/span><\/p>\n

      (9 tri\u1ec7u \u0111\u1ed3ng + 3,6 tri\u1ec7u \u0111\u1ed3ng) x 12 th\u00e1ng = 151,2 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

      – Thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2015:<\/span><\/p>\n

      170 tri\u1ec7u \u0111\u1ed3ng – 151,2 tri\u1ec7u \u0111\u1ed3ng = 18,8 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

      – Thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2015:<\/span><\/p>\n

      18,8 tri\u1ec7u \u0111\u1ed3ng: 12 th\u00e1ng = 1,57 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

      4\/ C\u00e1ch t\u00ednh thu\u1ebf TNCN<\/strong><\/span><\/p>\n

      Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp. S\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a b\u1eadc thu nh\u1eadp nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng c\u1ee7a b\u1eadc thu nh\u1eadp \u0111\u00f3.<\/span><\/p>\n

      III. TH\u1ee6 T\u1ee4C, H\u1ed2 S\u01a0 QUY\u1ebeT TO\u00c1N THU\u1ebe TNCN<\/strong><\/span><\/p>\n

      1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><\/span><\/h2>\n

      1.1\u00a0<\/strong>H\u1ed3 s\u01a1<\/strong><\/span><\/p>\n

      T\u1ea1i kho\u1ea3n 3, \u0111i\u1ec1u 21\u00a0<\/em>Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015<\/em>\u00a0<\/em>h\u01b0\u1edbng d\u1eabn:<\/em><\/span><\/p>\n

      C\u00e1 nh\u00e2n\u00a0c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec khai quy\u1ebft to\u00e1n thu\u1ebf\u00a0 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/span><\/p>\n

      – T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1\u00a002\/QTT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/span><\/p>\n

      – Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1\u00a002-1\/BK-QTT-TNCN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/p>\n

      – B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

      – B\u1ea3n ch\u1ee5p c\u00e1c ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh\u00a0kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).<\/span><\/p>\n

      –\u00a0\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n v\u00e0 nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

      1.2 N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

      –<\/strong>\u00a0C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp khai thu\u1ebf\u00a0v\u1edbi c\u01a1 quan thu\u1ebf\u00a0th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n \u0111\u00e3\u00a0n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong n\u0103m.<\/span><\/p>\n

      –\u00a0C\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\u00a0thu\u1ed9c di\u1ec7n tr\u1ef1c\u00a0ti\u1ebfp\u00a0quy\u1ebft to\u00e1n thu\u1ebf\u00a0v\u1edbi c\u01a1 quan thu\u1ebf\u00a0th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

      +\u00a0C\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).<\/span><\/p>\n

      +\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb\u00a0gia c\u1ea3nh\u00a0cho b\u1ea3n th\u00e2n \u1edf b\u1ea5t c\u1ee9\u00a0t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n\u00a0tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i\u00a0Chi c\u1ee5c Thu\u1ebf\u00a0n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0(n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

      –\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03\u00a0(ba)\u00a0th\u00e1ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% th\u00ec 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).<\/span><\/p>\n

      –\u00a0C\u00e1 nh\u00e2n trong n\u0103m c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t n\u01a1i ho\u1eb7c nhi\u1ec1u n\u01a1i nh\u01b0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0(n\u01a1i th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

      1.3 Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

      Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n

      1.4 Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

      Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf\u00a0ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a\u00a0th\u1eddi h\u1ea1n n\u1ed9p\u00a0h\u1ed3 s\u01a1 khai\u00a0quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

      2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp<\/strong><\/span><\/h2>\n

      2.1 H\u1ed3 s\u01a1<\/strong><\/span><\/p>\n

      T\u1ea1i ti\u1ebft b.2.1, \u0111i\u1ec3m b, kho\u1ea3n 1, \u0111i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> ng\u00e0y 06\/11\/2013 v\u00e0 kho\u1ea3n 6, \u0111i\u1ec1u 24\u00a0<\/em>Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/6\/2015<\/em>\u00a0h\u01b0\u1edbng d\u1eabn:<\/em><\/span><\/p>\n

      T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng khai quy\u1ebft to\u00e1n thu\u1ebf theo c\u00e1c m\u1eabu sau:<\/span><\/p>\n

      – T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 05\/QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC.<\/span><\/p>\n

      – B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 05-1\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>.<\/span><\/p>\n

      – B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 05-2\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC.<\/span><\/p>\n

      – B\u1ea3ng k\u00ea m\u1eabu s\u1ed1 05-3\/BK-QTT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC.<\/span><\/p>\n

      2.2 N\u01a1i n\u1ed9p h\u1ed3 s\u01a1<\/strong><\/span><\/p>\n

      – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh n\u1ed9p h\u1ed3 s\u01a1 khai 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.<\/span><\/p>\n

      – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 quan Trung \u01b0\u01a1ng; c\u01a1 quan thu\u1ed9c, tr\u1ef1c thu\u1ed9c B\u1ed9, ng\u00e0nh, UBND c\u1ea5p t\u1ec9nh; c\u01a1 quan c\u1ea5p t\u1ec9nh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

      – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u01a1 quan thu\u1ed9c, tr\u1ef1c thu\u1ed9c UBND c\u1ea5p huy\u1ec7n; c\u01a1 quan c\u1ea5p huy\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

      – T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0 c\u00e1c c\u01a1 quan ngo\u1ea1i giao, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

      2.3\u00a0<\/strong>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n

      Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n

      2.4 Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

      Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

      IV<\/strong>. HO\u00c0N THU\u1ebe<\/strong>TNCN<\/strong><\/span><\/p>\n

      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 thu\u1ebf thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\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:<\/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\u00a0s\u1ed1 156\/2013\/TT-BTC.<\/span><\/p>\n

      –\u00a0B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb, bi\u00ean lai n\u1ed9p\u00a0thu\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.<\/span><\/p>\n

      \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n\u00a0thu\u1ebf\u00a0v\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] \u2013 \u201cS\u1ed1 thu\u1ebf ho\u00e0n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n NNT\u201d ho\u1eb7c\u00a0ch\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<\/span><\/p>\n

      Ph\u00f2ng Tuy\u00ean truy\u1ec1n, h\u1ed7 tr\u1ee3 NNT – C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Nh\u1eb1m h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p trong \u0111\u1ee3t quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, c\u1ee5c thu\u1ebf An Giang \u0111\u00e3 ra h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf tncn n\u0103m 2015. Trong c\u00f4ng v\u0103n n\u00e0y, c\u1ee5c thu\u1ebf An Giang \u0111\u00e3 n\u00eau ra r\u1ea5t \u0111\u1ea7y \u0111\u1ee7 chi ti\u1ebft c\u00e1c n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd, c\u00e1ch l\u00e0m v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan trong \u0111\u1ee3t quy\u1ebft to\u00e1n n\u00e0y.<\/p>\n","protected":false},"author":7,"featured_media":16081,"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\/22005"}],"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=22005"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22005\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16081"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22005"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}