{"id":24490,"date":"2016-08-19T00:00:17","date_gmt":"2016-08-19T00:00:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24490"},"modified":"2016-11-28T04:47:12","modified_gmt":"2016-11-28T04:47:12","slug":"cach-tinh-thue-tncn-cho-lao-dong-da-ve-huu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24490","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u"},"content":{"rendered":"<p style=\"line-height: 18.0pt;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh \u00a0nghi\u1ec7p k\u00fd h\u1ee3p\u00a0\u0111\u1ed3ng v\u1edbi lao\u00a0\u0111\u1ed9ng\u00a0\u0111\u00e3 v\u1ec1 h\u01b0u. V\u1eady kho\u1ea3n l\u01b0\u01a1ng h\u01b0u\u00a0\u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng? C\u00e1ch quy\u1ebft to\u00e1n v\u1edbi nh\u1eefng lao\u00a0\u0111\u1ed9ng n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18.0pt;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/span><\/p>\n<div id=\"attachment_19158\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Che-do-huu-tri-theo-nghi-dinh-115.jpg\"><img aria-describedby=\"caption-attachment-19158\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-19158 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Che-do-huu-tri-theo-nghi-dinh-115-300x183.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Che-do-huu-tri-theo-nghi-dinh-115-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Che-do-huu-tri-theo-nghi-dinh-115.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-19158\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">C\u00e1ch t\u00ednh thu\u1ebf TNCN cho lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\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\u00f4ng ty t\u00f4i hi\u1ec7n \u0111ang k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb ng\u00e0y 25\/03\/2015 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u. Hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 kho\u1ea3n l\u01b0\u01a1ng h\u01b0u \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 C\u00f4ng ty thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u00f4ng ty t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 9 tri\u1ec7u\/th\u00e1ng. C\u00f4ng ty t\u00ednh nh\u01b0 v\u1eady \u0111\u00e3 \u0111\u00fang ch\u01b0a v\u00e0 cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho C\u00f4ng ty quy\u1ebft to\u00e1n thay thu\u1ebf TNCN kh\u00f4ng hay ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111i quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf?<\/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-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">T\u1ea1i \u0110i\u1ec3m k, Kho\u1ea3n 1, \u0110i\u1ec1u 3 <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> ban h\u00e0nh ng\u00e0y 15\/8\/2013 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n 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;k) Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng t\u1eeb Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n. &#8220;<\/span><\/em><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 th\u00ec ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thu\u1ed9c thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<i><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">&#8220;b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">b.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2ntr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.&#8221;<\/span><\/em><br \/>\n<\/i>C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 26, Kho\u1ea3n 1, \u0110i\u1ec3m c quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n.&#8221;<\/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-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 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 ngh\u1ec9 h\u01b0u th\u00ec kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. N\u1ebfu c\u00e1 nh\u00e2n \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thay th\u00ec c\u00f4ng ty b\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u00f3.<\/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;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c:<\/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;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-tu-tien-luong-tien-cong-voi-ca-nhan-cu-tru\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/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; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-cua-cac-nhan-khong-cu-tru-co-thu-nhap-tu-chuyen-nhuong-von\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\">\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty t\u00f4i hi\u1ec7n \u0111ang k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb ng\u00e0y 25\/03\/2015 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 v\u1ec1 h\u01b0u. Hi\u1ec7n t\u1ea1i, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 kho\u1ea3n l\u01b0\u01a1ng h\u01b0u \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 C\u00f4ng ty thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. C\u00f4ng ty t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 9 tri\u1ec7u\/th\u00e1ng. C\u00f4ng ty t\u00ednh nh\u01b0 v\u1eady \u0111\u00e3 \u0111\u00fang ch\u01b0a v\u00e0 cu\u1ed1i n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho C\u00f4ng ty quy\u1ebft to\u00e1n thay thu\u1ebf TNCN kh\u00f4ng hay ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111i quy\u1ebft to\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf?<\/p>\n","protected":false},"author":7,"featured_media":19158,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3180,3181],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24490"}],"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=24490"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19158"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24490"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}