{"id":22482,"date":"2016-04-07T04:51:26","date_gmt":"2016-04-07T04:51:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22482"},"modified":"2017-09-01T03:24:40","modified_gmt":"2017-09-01T03:24:40","slug":"cong-van-1166tct-tncn-huong-dan-thue-thu-nhap-ca-nhan-doi-voi-tien-cong-tac-phi-tien-dien-thoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22482","title":{"rendered":"C\u00f4ng v\u0103n 1166\/TCT-TNCN h\u01b0\u1edbng d\u1eabn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>1166 \/TCT-TNCN
\n<\/span>V\/v h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i.<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>21<\/i> th\u00e1ng <\/span>3<\/i> n\u0103m <\/span>2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi: <\/span><\/b>C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh \u0110\u1ecbnh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 113\/CT-TNCN<\/a> ng\u00e0y 25\/01\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh \u0110\u1ecbnh v\u01b0\u1edbng m\u1eafc v\u1ec1 x\u00e1c \u0111\u1ecbnh c\u00e1c Kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. V\u1ec1 v<\/span>\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

– T\u1ea1i\u00a0ti\u1ebft \u0111.4 \u0110i\u1ec3m 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c Kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN bao g\u1ed3m:<\/span><\/p>\n

\u201c\u0111.4) Ph\u1ea7n kho<\/span>\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,… cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/span><\/p>\n

\u0111.4.1) \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3, H\u1ed9i, Hi\u1ec7p h\u1ed9i: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng 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.<\/span><\/p>\n

\u0111.4.3) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i: m\u1ee9c kho\u00e1n chi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.\u201d<\/span><\/p>\n

– T\u1ea1i\u00a0ti\u1ebft 2.9 \u0110i\u1ec3m 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c Kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n

\u201c2.9. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/p>\n

Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch<\/span>\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti<\/span>\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb Kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p….\u201d<\/span><\/span><\/p>\n

– T\u1ea1i\u00a0ti\u1ebft 2.6 \u0110i\u1ec3m 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c Kho\u1ea3n chi kh\u00f4ng <\/span>\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p bao <\/span>g\u1ed3m:<\/span><\/span><\/p>\n

\u201c2.6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c Kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho <\/span>ng\u01b0\u1eddi lao \u0111<\/span>\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t<\/span>\u1ebf kh\u00f4ng chi tr<\/span>\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

b) C\u00e1c Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th<\/span>\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th<\/span>\u1ec3; Quy ch<\/span>\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111<\/span>\u1ed3ng qu\u1ea3n tr\u1ecb T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T<\/span>\u1ed5ng c\u00f4ng ty….\u201d<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec:<\/span><\/p>\n

– V\u1ec1 Kho\u1ea3n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed: Tr\u01b0\u1eddng h\u1ee3p c\u00e1c Kho\u1ea3n thanh to<\/span>\u00e1n ti<\/span>\u1ec1n <\/span>c\u00f4ng t\u00e1c ph<\/span>\u00ed nh\u01b0 ti\u1ec1n v\u00e9 m\u00e1y bay, ti\u1ec1n l\u01b0u tr\u00fa, ti\u1ec1n taxi v\u00e0 ti\u1ec1n \u0103n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu<\/span>\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh th\u00ec c\u00e1c Kho\u1ea3n thanh to\u00e1n ti<\/span>\u1ec1n c\u00f4ng t<\/span>\u00e1c ph<\/span>\u00ed n<\/span>\u00e0y l<\/span>\u00e0 Kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh<\/span>\u00e2n.<\/span><\/span><\/p>\n

– <\/span>V\u1ec1 Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i cho c\u00e1 nh\u00e2n: Tr\u01b0\u1eddng h\u1ee3p Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i cho c\u00e1 nh\u00e2n n\u1ebfu \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h<\/span>\u01b0\u1edfng t\u1ea1i m<\/span>\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th<\/span>\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th<\/span>\u1ec3; Quy ch<\/span>\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T<\/span>\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111<\/span>\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111<\/span>\u1ed1c quy \u0111\u1ecbnh theo quy ch<\/span>\u1ebf t\u00e0i ch\u00ednh c\u1ee7a <\/span>C\u00f4ng ty, <\/span>T\u1ed5ng c\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch<\/span>\u1ecbu thu<\/span>\u1ebf thu nh<\/span>\u1eadp doanh nghi<\/span>\u1ec7p th\u00ec Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i cho c\u00e1 nh\u00e2n l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c tr<\/span>\u1eeb khi\u00a0<\/span>x\u00e1c \u0111\u1ecbnh thu nh<\/span>\u1eadp ch\u1ecbu thu\u1ebf TNCN. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng cao h\u01a1n m\u1ee9c kho\u00e1n chi quy \u0111\u1ecbnh th\u00ec ph<\/span>\u1ea7n chi cao h\u01a1n m\u1ee9c kho\u00e1n chi quy \u0111\u1ecbnh ph<\/span>\u1ea3i t<\/span>\u00ednh v<\/span>\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:<\/span><\/i><\/b>
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n– V\u1ee5: PC, CS (TCT);<\/span>
\n– Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n– L\u01b0u: VT, TNCN.<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QL THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n Duy Minh<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n 1166\/TCT-TNCN h\u01b0\u1edbng d\u1eabn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, ban h\u00e0nh ng\u00e0y 21 th\u00e1ng 03 n\u0103m 2016<\/p>\n","protected":false},"author":7,"featured_media":22488,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3883],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22482"}],"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=22482"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22482\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22488"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22482"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}