{"id":23026,"date":"2016-05-25T04:36:43","date_gmt":"2016-05-25T04:36:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23026"},"modified":"2016-12-01T04:15:00","modified_gmt":"2016-12-01T04:15:00","slug":"21-khoan-phu-cap-tro-cap-khong-tinh-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23026","title":{"rendered":"21 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"

C\u0103n c\u1ee9 v\u00e0o\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh\u00a0v\u00e0\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, qui \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u1ec3 c\u00e1c b\u1ea1n n\u1eafm chi ti\u1ebft, k\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/span><\/p>\n

    \n
  1. Tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i h\u00e0ng th\u00e1ng v\u00e0 tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/span><\/li>\n
  2. Tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia kh\u00e1ng chi\u1ebfn, b\u1ea3o v\u1ec7 t\u1ed5 qu\u1ed1c, l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf, thanh ni\u00ean xung phong \u0111\u00e3 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5.<\/span><\/li>\n
  3. Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/span><\/li>\n
  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.<\/span><\/li>\n
  5. Ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c.<\/span><\/li>\n
  6. Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kh\u1ecfe sau thai s\u1ea3n, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng\u00a0v\u00e0\u00a0Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n
  7. Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  8. Ph\u1ee5 c\u1ea5p ph\u1ee5c v\u1ee5 \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ea5p cao.<\/span><\/li>\n
  9. 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, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\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.<\/span><\/li>\n
  10. Ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean y t\u1ebf th\u00f4n, b\u1ea3n.<\/span><\/li>\n
  11. Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.<\/span><\/li>\n
  12. Kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cho vi\u1ec7c kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n
  13. Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i trong c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3.<\/span><\/li>\n
  14. Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u1ebf \u0111\u1ed9 nh\u00e0 \u1edf c\u00f4ng v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  15. C\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do tham gia \u00fd ki\u1ebfn, th\u1ea9m \u0111\u1ecbnh, th\u1ea9m tra c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, Ngh\u1ecb quy\u1ebft, c\u00e1c b\u00e1o c\u00e1o ch\u00ednh tr\u1ecb; tham gia c\u00e1c \u0111o\u00e0n ki\u1ec3m tra gi\u00e1m s\u00e1t; ti\u1ebfp c\u1eed tri, ti\u1ebfp c\u00f4ng d\u00e2n; trang ph\u1ee5c v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00e1c \u0110o\u00e0n \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng; V\u0103n ph\u00f2ng Th\u00e0nh \u1ee7y, T\u1ec9nh \u1ee7y v\u00e0 c\u00e1c Ban c\u1ee7a Th\u00e0nh \u1ee7y, T\u1ec9nh \u1ee7y.<\/span><\/li>\n
  16. Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa, \u0103n tr\u01b0a ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n.<\/span><\/li>\n
  17. Kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 (ho\u1eb7c thanh to\u00e1n) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 ph\u00e9p m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n.<\/span><\/li>\n
  18. Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam h\u1ecdc t\u1ea1i Vi\u1ec7t Nam, con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9.<\/span><\/li>\n
  19. C\u00e1c kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c H\u1ed9i, t\u1ed5 ch\u1ee9c t\u00e0i tr\u1ee3 kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00e1 nh\u00e2n nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i, c\u1ee7a t\u1ed5 ch\u1ee9c; kinh ph\u00ed t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c s\u00e1ng t\u00e1c c\u00e1c t\u00e1c ph\u1ea9m v\u0103n h\u1ecdc ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc… th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc hay theo ch\u01b0\u01a1ng tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u l\u1ec7 c\u1ee7a H\u1ed9i, t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/li>\n
  20. C\u00e1c kho\u1ea3n thanh to\u00e1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng, lu\u00e2n chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, tu\u00e2n th\u1ee7 l\u1ecbch lao \u0111\u1ed9ng chu\u1ea9n theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0nh nh\u01b0 d\u1ea7u kh\u00ed, khai kho\u00e1ng.<\/span><\/li>\n
  21. Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng theo 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\u00a0Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>.<\/strong><\/span><\/li>\n<\/ol>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 21 kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong> t\u1eeb n\u0103m 2016, \u0111\u1ec3 c\u00e1c b\u1ea1n n\u1eafm r\u00f5 h\u01a1n v\u1ec1 thu\u1ebf TNCN m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o m\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft sau:<\/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\u00e1c h\u00ecnh th\u1ee9c v\u00e0 ngh\u0129a v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/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","protected":false},"excerpt":{"rendered":"

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