{"id":24217,"date":"2016-07-26T01:06:25","date_gmt":"2016-07-26T01:06:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24217"},"modified":"2016-11-30T08:26:11","modified_gmt":"2016-11-30T08:26:11","slug":"cach-hach-toan-tien-bao-hiem-thai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24217","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n b\u1ea3o hi\u1ec3m thai s\u1ea3n"},"content":{"rendered":"
\"b\u1ea3o<\/a>

<\/span> C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n b\u1ea3o hi\u1ec3m thai s\u1ea3n – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

B\u00ean c\u00f4ng ty m\u00ecnh c\u00f3 ch\u1ecb ngh\u1ec9 ch\u1ebf \u0111\u1ed9 thai s\u1ea3n. M\u1ecdi th\u1ee7 t\u1ee5c \u0111\u00e3 x\u1eed l\u00fd xong v\u00e0 c\u01a1 quan B\u1ea3o hi\u1ec3m \u0111\u00e3 chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00f4ng ty. V\u1eady t\u00f4i s\u1ebd h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n nh\u1eadn v\u1ec1 v\u00e0 chi ra nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m thai s\u1ea3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng Khi b\u1ea3o hi\u1ec3m chuy\u1ec3n ti\u1ec1n thai s\u1ea3n, v\u00e0 chi tr\u1ea3 thai s\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m tr\u00edch l\u1ea1i 2%.<\/span><\/p>\n

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

1.H\u00e0ng th\u00e1ng, doanh nghi\u1ec7p tr\u00edch \u0111\u00f3ng b\u1ea3o hi\u1ec3m :<\/span><\/p>\n

N\u1ee3 TK 622, 627, 641, 642<\/span><\/p>\n

C\u00f3 TK 338<\/span><\/p>\n

b) Khi n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m l\u00ean c\u01a1 quan b\u1ea3o hi\u1ec3m sau khi tr\u1eeb \u0111i 2% tr\u00edch \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi tr\u1ea3 \u1ed1m \u0111au cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m thanh to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 338: S\u1ed1 ti\u1ec1n sau khi tr\u1eeb 2% gi\u1eef l\u1ea1i<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

c) Khi c\u01a1 quan b\u1ea3o hi\u1ec3m chuy\u1ec3n ti\u1ec1n thai s\u1ea3n cho c\u00f4ng ty, ghi nh\u1eadn:<\/span><\/p>\n

N\u1ee3 TK 111, 112: S\u1ed1 ti\u1ec1n tr\u1ee3 c\u1ea5p thai s\u1ea3n<\/span><\/p>\n

C\u00f3 TK 3383<\/span><\/p>\n

d) Khi thanh to\u00e1n ti\u1ec1n thai s\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/p>\n

N\u1ee3 TK 3383<\/span><\/p>\n

C\u00f3 Tk 111, 112: S\u1ed1 ti\u1ec1n tr\u1ee3 c\u1ea5p thai s\u1ea3n<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1 lao \u0111\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n v\u1ec1 b\u1ea3o hi\u1ec3m, ti\u1ec1n l\u01b0\u01a1ng hay c\u00e1c v\u1ea5n \u0111\u1ec1 kh\u00e1c trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: B\u00ean c\u00f4ng ty m\u00ecnh c\u00f3 ch\u1ecb ngh\u1ec9 ch\u1ebf \u0111\u1ed9 thai s\u1ea3n. M\u1ecdi th\u1ee7 t\u1ee5c \u0111\u00e3 x\u1eed l\u00fd xong v\u00e0 c\u01a1 quan B\u1ea3o hi\u1ec3m \u0111\u00e3 chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u00f4ng ty. V\u1eady t\u00f4i s\u1ebd h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n nh\u1eadn v\u1ec1 v\u00e0 chi ra nh\u01b0 th\u1ebf n\u00e0o? X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m thai..<\/p>\n","protected":false},"author":7,"featured_media":17696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3114,3115,3123,3124,3125],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24217"}],"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=24217"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24217\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17696"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24217"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}