{"id":23077,"date":"2016-05-25T01:34:23","date_gmt":"2016-05-25T01:34:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23077"},"modified":"2016-12-01T04:18:47","modified_gmt":"2016-12-01T04:18:47","slug":"cac-khoan-phu-cap-tro-cap-khong-chiu-thue-mien-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23077","title":{"rendered":"C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf TNCN"},"content":{"rendered":"
\"C\u00e1c

C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf mi\u1ec5n thu\u1ebf TNCN<\/span><\/p><\/div>\n

Thu\u1ebf TNCN v\u1eabn l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea5p b\u00e1ch \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, m\u1ed7i c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n v\u1ec1 \u201cC\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf mi\u1ec5n thu\u1ebf TNCN<\/strong>\u201d \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng.<\/span><\/p>\n

C\u0103n c\u1ee9 t\u1ea1i th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013, hi\u1ec7u th\u1ef1c thi h\u00e0nh ng\u00e0y 01\/10\/2013 v\u00e0 th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/06\/2015\u00a0 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn,s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf TNCN.<\/span><\/p>\n

Theo \u0111\u00f3 C\u00e1 nh\u00e2n n\u1ebfu c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf TNCN. Tuy nhi\u00ean kh\u00f4ng ph\u1ea3i kho\u1ea3n thu nh\u1eadp n\u00e0o c\u0169ng ch\u1ecbu thu\u1ebf v\u00e0 c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n c\u00f2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. C\u00e1c b\u1ea1n l\u00e0 k\u1ebf to\u00e1n, b\u1ea1n ph\u1ea3i n\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0y \u0111\u1ec3 tr\u00e1nh b\u1ecb n\u1ed9p oan ti\u1ec1n thu\u1ebf, \u0111\u1ec3 c\u00e1c b\u1ea1n n\u1eafm chi ti\u1ebft, k\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft \u201c C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf TNCN<\/a><\/strong>\u00a0” nh\u01b0 sau:<\/span><\/p>\n

1. T\u1ea1i \u0110i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 2 th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0<\/strong>quy \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

\u201c\u0110i\u1ec1u 2. C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/span>
\n \u2026\u2026\u2026\u2026..<\/em><\/span>
\n 2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><\/span><\/p>\n

a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/em><\/span><\/p>\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:<\/em><\/span><\/p>\n

\u2026\u2026\u2026\u2026<\/em><\/span>
\n C\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi c\u00f3 c\u00f4ng, an ninh qu\u1ed1c ph\u00f2ng\u2026c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1ecdc h\u1ea1i, nguy hi\u1ec3m, ph\u1ee5 c\u1ea5p thu h\u00fat, khu v\u1ef1c, ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1, th\u00f4n b\u1ea3n\u2026 (chi ti\u1ebft b\u1ea1n \u0111\u1ecdc t\u1ea1i th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>)<\/em><\/span><\/p>\n

b.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 kho\u1ebb 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 v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/em><\/span>
\n \u2026\u2026\u2026\u2026\u2026\u2026\u2026”<\/em><\/span><\/p>\n

2. Ti\u1ebft \u01114, \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0111i\u1ec1u 2 th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong><\/span><\/h2>\n

\u201cPh\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,\u2026 cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. (Quy\u1ebft \u0111\u1ecbnh s\u1ed1 17\/VBHN-BTC<\/a> \u2013 ng\u00e0y 04 th\u00e1ng 3 n\u0103m 2014: C\u01b0\u1edbc: 300.000 \u0111\/m\u00e1y\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh v\u00e0 500.000 \u0111\/th\u00e1ng \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng. Mua m\u00e1y \u0111i\u1ec7n tho\u1ea1i: 300.000 \u0111\u1ed3ng\/m\u00e1y \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh v\u00e0 3.000.000 \u0111\u1ed3ng\/m\u00e1y \u0111\u1ed1i v\u1edbi \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng)\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady theo qui \u0111\u1ecbnh tr\u00ean<\/span><\/p>\n