{"id":24276,"date":"2016-08-03T03:51:52","date_gmt":"2016-08-03T03:51:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24276"},"modified":"2016-11-29T01:38:47","modified_gmt":"2016-11-29T01:38:47","slug":"quy-dinh-phu-cap-trang-phuc-cho-nhan-vien","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24276","title":{"rendered":"Quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho nh\u00e2n vi\u00ean"},"content":{"rendered":"<div id=\"attachment_22609\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/2.png\"><img aria-describedby=\"caption-attachment-22609\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-22609\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/2-300x169.png\" alt=\"Quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho nh\u00e2n vi\u00ean - K\u1ebf to\u00e1n Centax\" width=\"300\" height=\"169\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/2-300x169.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/2.png 960w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-22609\" class=\"wp-caption-text\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">Quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho nh\u00e2n vi\u00ean &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Ti\u1ec1n ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho c\u00f4ng nh\u00e2n 1 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 5.000.000 \u0111\u1ed3ng l\u00e0 \u0111\u00e3 bao g\u1ed3m trang ph\u1ee5c b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n hay ch\u1ec9 tr\u1ee3 c\u1ea5p b\u1eb1ng ti\u1ec1n c\u00f2n gi\u00e1 tr\u1ecb hi\u1ec7n v\u1eadt t\u00ednh ri\u00eang?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Theo \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0c\u00f3 quy \u0111inh v\u1ec1 kho\u1ea3n chi trang ph\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/em><\/span><\/i><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Theo \u0110i\u1ec3m 2.7 Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/em><\/span><\/i><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb<span class=\"apple-converted-space\">\u00a0<\/span>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC\u00a0\u0111\u00e3 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m \u0111\u1ed1i v\u1edbi chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u00f3 \u0111\u1ed1i v\u1edbi kho\u1ea3n chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n.<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8211;<span class=\"apple-converted-space\">\u00a0<\/span><strong><span style=\"font-family: 'Helvetica','sans-serif';\">N\u1ebfu chi b\u1eb1ng hi\u1ec7n v\u1eadt<\/span><\/strong><span class=\"apple-converted-space\"><b>\u00a0<\/b><\/span>s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed. (N\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb)<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8211;<span class=\"apple-converted-space\">\u00a0<\/span><strong><span style=\"font-family: 'Helvetica','sans-serif';\">N\u1ebfu chi b\u1eb1ng ti\u1ec1n<\/span><\/strong><span class=\"apple-converted-space\">\u00a0<\/span>th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8211;<span class=\"apple-converted-space\">\u00a0<\/span><strong><span style=\"font-family: 'Helvetica','sans-serif';\">N\u1ebfu chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt<\/span><\/strong>: Th\u00ec m\u1ee9c chi t\u1ed1i \u0111a v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoan-chi-phu-cap-tien-xang-xe-tien-dien-thoai-o-muc-nao-thi-khong-chiu-thue-tncn-va-duoc-tinh-vao-chi-phi-duoc-tru\/\">Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: Ti\u1ec1n ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho c\u00f4ng nh\u00e2n 1 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 5.000.000 \u0111\u1ed3ng l\u00e0 \u0111\u00e3 bao g\u1ed3m trang ph\u1ee5c b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n hay ch\u1ec9 tr\u1ee3 c\u1ea5p b\u1eb1ng ti\u1ec1n c\u00f2n gi\u00e1 tr\u1ecb hi\u1ec7n v\u1eadt t\u00ednh ri\u00eang? Tr\u1ea3 l\u1eddi: Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n..<\/p>\n","protected":false},"author":7,"featured_media":22609,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2727,3131],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24276"}],"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=24276"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24276\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22609"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24276"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}