{"id":24476,"date":"2016-08-10T02:12:20","date_gmt":"2016-08-10T02:12:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24476"},"modified":"2016-11-28T09:07:53","modified_gmt":"2016-11-28T09:07:53","slug":"nhung-khoan-tien-thuong-nao-khong-tinh-vao-tnct","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24476","title":{"rendered":"Kho\u1ea3n ti\u1ec1n c\u00f4ng t\u00e1c c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_22487\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/cong-tac-phi.png\"><img aria-describedby=\"caption-attachment-22487\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-22487 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/cong-tac-phi-300x183.png\" alt=\"cong tac phi\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/cong-tac-phi-300x183.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/04\/cong-tac-phi.png 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-22487\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n ti\u1ec1n c\u00f4ng t\u00e1c c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/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; text-align: justify;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">H\u00e0ng th\u00e1ng c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 chi tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. S\u1ed1 ti\u1ec1n n\u00e0y nh\u00e2n vi\u00ean ch\u00fang t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/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 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;\u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,&#8230; cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/em><\/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;\">\u2026..<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.&#8221;<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">C\u0103n c\u1ee9 <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> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.8 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">&#8220;2.8.Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng; Ph\u1ea7n chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i v\u01b0\u1ee3t qu\u00e1 02 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.&#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;\"><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<\/span><\/i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty b\u1ea1n c\u00f3 nh\u00e2n vi\u00eac \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed c\u00f4ng t\u00e1c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 2 l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc th\u00ec kho\u1ea3n thu nh\u1eadp \u0111\u00f3 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/span><\/p>\n<p style=\"line-height: 18.0pt;\">\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng th\u00e1ng c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 chi tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. S\u1ed1 ti\u1ec1n n\u00e0y nh\u00e2n vi\u00ean ch\u00fang t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":22487,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2670,3178,3179],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24476"}],"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=24476"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24476\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22487"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24476"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}