{"id":24449,"date":"2016-08-12T00:45:05","date_gmt":"2016-08-12T00:45:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24449"},"modified":"2016-11-28T08:42:27","modified_gmt":"2016-11-28T08:42:27","slug":"loi-nhuan-duoc-chia-co-chiu-thue-tncn-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24449","title":{"rendered":"L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_12009\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u1ec1-ph\u00e2n-chia-l\u1ee3i-nhu\u1eadn-sau-thu\u1ebf-TNDN2-e1470877014572.jpg\"><img aria-describedby=\"caption-attachment-12009\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-12009 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Nh\u1eefng-quy-\u0111\u1ecbnh-v\u1ec1-ph\u00e2n-chia-l\u1ee3i-nhu\u1eadn-sau-thu\u1ebf-TNDN2-300x183.jpg\" alt=\"L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?\" width=\"300\" height=\"183\" \/><\/a><p id=\"caption-attachment-12009\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng? &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/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;\">Sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN, l\u1ee3i nhu\u1eadn c\u1ee7a C\u00f4ng ty TNHH \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n. V\u1eady ph\u1ea7n thu nh\u1eadp c\u00e1 nh\u00e2n c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c nh\u1eadn c\u00f3 \u0111\u00f3ng thu\u1ebf TNCN kh\u00f4ng? V\u00e0 m\u1ee9c \u0111\u00f3ng bao nhi\u00eau?<\/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;\">C\u0103n c\u1ee9 Kho\u1ea3n 6, \u0110i\u1ec1u 11, Ch\u01b0\u01a1ng III c\u1ee7a<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 3 \u0111i\u1ec1u 2<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>quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu 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;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">c)<\/span><\/em><span class=\"apple-converted-space\">\u00a0<\/span><em><span style=\"font-family: 'Helvetica','sans-serif';\">L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/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;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.\u201d<\/span><\/em><\/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;\">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 10 quy \u0111\u1ecbnh C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n 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;\">&#8220;C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.&#8221;<\/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;\">C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty TNHH (tr\u1eeb c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean) l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n l\u00e0 5%.<\/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;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-quy-dinh-ve-phan-chia-loi-nhuan-sau-thue-tndn\/\">Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/a><\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-loi-nhuan-chua-phan-phoi-theo-thong-tu-133-tk-421\/\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i theo th\u00f4ng t\u01b0 133 \u2013 TK 421<\/a><\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-loi-nhuan-sau-thue-chua-phan-phoi-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN, l\u1ee3i nhu\u1eadn c\u1ee7a C\u00f4ng ty TNHH \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n. V\u1eady ph\u1ea7n thu nh\u1eadp c\u00e1 nh\u00e2n c\u00e1c th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c nh\u1eadn c\u00f3 \u0111\u00f3ng thu\u1ebf TNCN kh\u00f4ng? V\u00e0 m\u1ee9c \u0111\u00f3ng bao nhi\u00eau?<\/p>\n","protected":false},"author":7,"featured_media":12009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3168,3169],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24449"}],"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=24449"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24449\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12009"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24449"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}