{"id":24215,"date":"2016-08-10T01:42:07","date_gmt":"2016-08-10T01:42:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24215"},"modified":"2016-11-28T09:18:53","modified_gmt":"2016-11-28T09:18:53","slug":"cac-van-de-ve-tien-luong-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24215","title":{"rendered":"C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p"},"content":{"rendered":"
\"C\u00e1c<\/a>

C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

1\/Anh ch\u1ecb cho em h\u1ecfi em m\u1edbi ti\u1ebfp nh\u1eadn c\u00f4ng vi\u1ec7c, nh\u01b0ng t\u1eeb 2011 \u0111\u1ebfn gi\u1edd l\u01b0\u01a1ng kh\u00f4ng c\u00f3 b\u1ea3ng ch\u1ea5m c\u00f4ng \u0111i k\u00e8m<\/span><\/p>\n

Theo em th\u1ea5y trong h\u1ee3p \u0111\u1ed3ng th\u00ec v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c l\u00e0 l\u01b0\u01a1ng kho\u00e1n: 4.610.000<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c: L\u01b0\u01a1ng c\u0103n b\u1ea3n: 2.200.000 c\u00f2n tr\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u00ec c\u00f3 Ph\u1ee5 c\u1ea5p ch\u1ee9c danh cho nh\u00e2n vi\u00ean n\u1eefa. Trong b\u1ea3ng l\u01b0\u01a1ng c\u00f3 ghi 2 ch\u1ec9 ti\u00eau l\u00e0 ng\u00e0y c\u00f4ng th\u1ef1c t\u1ebf v\u00e0 ng\u00e0y c\u00f4ng chu\u1ea9n r\u1ed3i. V\u1eady b\u1ea3ng ch\u1ea5m c\u00f4ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 n\u1eefa kh\u00f4ng \u1ea1?<\/span><\/p>\n

2\/ C\u00f4ng ty em t\u00ednh c\u1ea3 gi\u00e1m \u0111\u1ed1c n\u1eefa hi\u1ec7n \u0111\u01b0\u1ee3c 5 ng\u01b0\u1eddi v\u1eady c\u00f3 b\u1eaft bu\u1ed9c th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n kh\u00f4ng \u1ea1?<\/span><\/p>\n

3\/ C\u00f3 quy \u0111\u1ecbnh n\u00e0o v\u1ec1 Ph\u1ee5 c\u1ea5p ch\u1ee9c danh kh\u00f4ng \u1ea1? Em th\u1ea5y tr\u00ean b\u1ea3ng l\u01b0\u01a1ng c\u00f3 ph\u1ee5 c\u1ea5p ch\u1ee9c danh gi\u00e1m \u0111\u1ed1c l\u00e0 800.000. Ph\u1ee5 c\u1ea5p ch\u1ee9c danh cho nh\u00e2n vi\u00ean thi\u1ebft k\u1ebf web 2.410.000 trong khi l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 2.200.000 nh\u01b0 v\u1eady c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng \u1ea1?<\/span><\/p>\n

4\/ S\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p c\u1ee7a nh\u00e2n vi\u00ean l\u00e0 6 ng\u00e0y\/n\u0103m nh\u01b0ng kh\u00f4ng quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng v\u1eady c\u00f3 sai kh\u00f4ng \u1ea1?<\/span><\/p>\n

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

C\u00e2u 1.<\/strong> <\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 4\u00a0th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 6\/8\/2015 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c1.<\/strong>\u00a0Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\u00a0n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c)\u00a0Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n\u00a0mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, do \u0111\u00f3 b\u1ea1n c\u1ea7n ph\u1ea3i c\u00f3 b\u1ea3ng ch\u1ea5m c\u00f4ng d\u00f9ng \u0111\u1ec3 theo d\u00f5i th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean t\u1eeb \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean.<\/span><\/p>\n

C\u00e2u 2<\/span><\/strong><\/p>\n

T\u1ea1i \u0110i\u1ec1u 6 c\u1ee7a lu\u1eadt c\u00f4ng \u0111o\u00e0n s\u1ed1 12\/2012\/QH13 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng \u0111o\u00e0n nh\u01b0 sau:<\/span><\/p>\n

6) C\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u00ean c\u01a1 s\u1edf t\u1ef1 nguy\u1ec7n, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo nguy\u00ean t\u1eafc t\u1eadp trung d\u00e2n ch\u1ee7\u2019\u2019<\/em><\/span><\/p>\n

\u0110i\u1ec1m 2 \u0111i\u1ec1u 26 c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y c\u0169ng quy \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n nh\u01b0 sau: \u201c<\/em>\u00a0Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n do c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;\u201d<\/em><\/span><\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n t\u1ea1i doanh nghi\u1ec7p ho\u1eb7c kh\u00f4ng th\u00e0nh l\u1eadp nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/p>\n

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

Ph\u1ee5 c\u1ea5p ch\u1ee9c danh : t\u00f9y thu\u1ed9c v\u00e0o ch\u1ee9c v\u1ee5 c\u1ee7a nh\u00e2n vi\u00ean kh\u00e1c nhau s\u1ebd c\u00f3 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c nhau v\u00e0 t\u00f9y thu\u1ed9c v\u00e0o c\u00f4ng ty quy \u0111\u1ecbnh (Tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1 1381\/TCT-TNCN ng\u00e0y 24\/04\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p )<\/span><\/p>\n

C\u00e2u 4<\/span><\/strong><\/p>\n

T\u1ea1i \u0111i\u1ec1u 11 c\u1ee7a lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13 quy \u0111\u1ecbnh v\u1ec1 ngh\u1ec9 h\u00e0ng n\u0103m nh\u01b0 sau:<\/span><\/p>\n

\u201c 1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u1ee7 12 th\u00e1ng l\u00e0m vi\u1ec7c cho m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 h\u1eb1ng n\u0103m, h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0 sau:<\/em><\/span><\/p>\n

a) 12 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng;<\/em><\/span><\/p>\n

b) 14 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf nh\u1eefng n\u01a1i c\u00f3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n sinh s\u1ed1ng kh\u1eafc nghi\u1ec7t theo danh m\u1ee5c do B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 Y t\u1ebf ban h\u00e0nh ho\u1eb7c lao \u0111\u1ed9ng ch\u01b0a th\u00e0nh ni\u00ean ho\u1eb7c lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt;<\/em><\/span><\/p>\n

c) 16 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u1edf nh\u1eefng n\u01a1i c\u00f3 \u0111i\u1ec1u ki\u1ec7n sinh s\u1ed1ng \u0111\u1eb7c bi\u1ec7t kh\u1eafc nghi\u1ec7t theo danh m\u1ee5c do B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 Y t\u1ebf ban h\u00e0nh.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m c\u1ee7a ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n b\u00ecnh th\u01b0\u1eddng l\u00e0 12 ng\u00e0y, n\u1ebfu s\u1ed1 ng\u00e0y ngh\u1ec9 kh\u00e1c so v\u1edbi lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng li\u00ean quan \u0111\u1ebfn b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, s\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p, m\u1ee5c ph\u1ee5 c\u1ea5p ch\u1ee9c danh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng, c\u00e1c th\u1eafc m\u1eafc v\u1ec1 C\u00f4ng \u0111o\u00e0n …<\/p>\n","protected":false},"author":7,"featured_media":19272,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3112,3113,3126,3185,3186,3187],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24215"}],"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=24215"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24215\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19272"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24215"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}