{"id":24447,"date":"2016-08-16T00:30:24","date_gmt":"2016-08-16T00:30:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24447"},"modified":"2016-08-18T09:49:11","modified_gmt":"2016-08-18T09:49:11","slug":"truong-hop-nao-thi-khong-khau-tru-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24447","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN"},"content":{"rendered":"<div id=\"attachment_7761\" style=\"width: 261px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-300x1681.jpg\"><img aria-describedby=\"caption-attachment-7761\" decoding=\"async\" loading=\"lazy\" class=\" wp-image-7761\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-300x1681-300x183.jpg\" alt=\"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN\" width=\"251\" height=\"153\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-300x1681-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-300x1681.jpg 496w\" sizes=\"(max-width: 251px) 100vw, 251px\" \/><\/a><p id=\"caption-attachment-7761\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18.0pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi: Kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0\u1ebfTNCN<\/span><\/strong><\/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;\">Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00f3 b\u1ea3n cam k\u1ebft v\u1edbi m\u1ee9c l\u01b0\u01a1ng l\u00e0 d\u01b0\u1edbi 9 tri\u1ec7u \u0111\u1ed3ng tr\u00ean th\u00e1ng th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/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;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf 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;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;<em><span style=\"font-family: 'Helvetica','sans-serif';\">i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/em><i><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/em><\/i><\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.&#8221;<\/span><\/em><\/span><\/i><\/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;&gt; C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng v\u00e0 ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t ngu\u1ed3n thu nh\u1eadp nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 9 tri\u1ec7u, c\u00e1 nh\u00e2n \u0111\u00e3 l\u00e0m cam k\u1ebft m\u1eabu s\u1ed1 02\/CK-TNCN (theo th\u00f4ng t\u01b0 92\/2015\/TT-BTC) th\u00ec t\u1ea1m th\u1eddi doanh nghi\u1ec7p kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u00f3 b\u1ea3n cam k\u1ebft v\u1edbi m\u1ee9c l\u01b0\u01a1ng l\u00e0 d\u01b0\u1edbi 9 tri\u1ec7u \u0111\u1ed3ng tr\u00ean th\u00e1ng th\u00ec c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":15344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3166,3167],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24447"}],"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=24447"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24447\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15344"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24447"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}