{"id":24563,"date":"2016-08-16T00:30:58","date_gmt":"2016-08-16T00:30:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24563"},"modified":"2016-11-28T05:09:22","modified_gmt":"2016-11-28T05:09:22","slug":"tien-luong-duoi-2tr-co-khau-tru-thue-10-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24563","title":{"rendered":"Ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi 2tr c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf 10% kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify; line-height: 18.0pt;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Lao\u00a0\u0111\u1ed9ng th\u1eddi v\u1ee5 c\u00f3 m\u1ee9c l\u01b0\u01a1ng\u00a0\u0111\u01b0\u1ee3c tr\u1ea3 d\u01b0\u1edbi 2 tri\u1ec7u m\u1ed7i l\u1ea7n th\u00ec c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i ngu\u1ed3n kh\u00f4ng? N\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb c\u00f3 ph\u1ea3i l\u00e0m b\u1ea3ng cam k\u1ebft\u00a0 23\/CK-TNCN kh\u00f4ng?<\/span><\/strong><\/span><\/p>\n<div id=\"attachment_17742\" style=\"width: 286px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Chinh-sach-Lao-dong-Tien-luong-co-hieu-luc-tu-thang-11-2015-anh-chinh.jpg\"><img aria-describedby=\"caption-attachment-17742\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-17742 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Chinh-sach-Lao-dong-Tien-luong-co-hieu-luc-tu-thang-11-2015-anh-chinh.jpg\" alt=\"Ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi 2tr c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf 10% kh\u00f4ng?\" width=\"276\" height=\"182\" \/><\/a><p id=\"caption-attachment-17742\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Ti\u1ec1n l\u01b0\u01a1ng d\u01b0\u1edbi 2tr c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf 10% kh\u00f4ng?<\/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; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px; text-align: justify;\"><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 l\u00e0m trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, v\u1ec1 ph\u1ea7n chi ph\u00ed nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i t\u00f4i c\u00f3 l\u00e0m h\u1ee3p \u0111\u1ed3ng th\u1eddi v\u1ee5 cho h\u1ecd, m\u1ed9t l\u1ea7n chi tr\u1ea3 ti\u1ec1n c\u00f4ng d\u01b0\u1edbi 2 tri\u1ec7u. T\u00f4i kh\u00f4ng tr\u00edch 10% thu nh\u1eadp t\u1ea1i ngu\u1ed3n v\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu n\u00ean t\u00f4i l\u00e0m cam k\u1ebft 23 cho h\u1ecd k\u00fd. V\u1eady t\u00f4i c\u00f3 c\u1ea7n \u0111\u0103ng k\u00fd MST cho h\u1ecd kh\u00f4ng v\u00e0 n\u1ebfu c\u00f3 th\u00ec th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p MST sau c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh, nghi\u1ec7m thu th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft 23 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m c\u00f4ng tr\u00ecnh hay kh\u00f4ng?<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px; text-align: justify;\"><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; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px; text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">T\u1ea1i \u0111i\u1ec3m i, kho\u1ea3n 1, \u0110i\u1ec1u 25<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> quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c<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><i><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><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">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 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/em><\/i><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">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.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px; text-align: justify;\"><span style=\"font-family: Helvetica, sans-serif; color: #333333; font-size: 12pt;\">T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng v\u1edbi t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eebng l\u1ea7n d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi nh\u1eadn thu nh\u1eadp. Do \u0111\u00f3 c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n l\u00e0m B\u1ea3n cam k\u1ebft m\u1eabu s\u1ed1 23\/CK-TNCN \u0111\u1ec3 n\u1ed9p cho t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px; text-align: justify;\"><span style=\"font-family: Helvetica, sans-serif; color: #333333; font-size: 12pt;\">&#8211; L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p b\u1ea1n tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng v\u1edbi t\u1ed5ng m\u1ee9c thu nh\u1eadp t\u1eebng l\u1ea7n t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh. N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lao \u0111\u1ed9ng th\u1eddi v\u1ee5 c\u00f3 m\u1ee9c l\u01b0\u01a1ng m\u1ed7i l\u1ea7n nh\u1eadn d\u01b0\u1edbi 2 tri\u1ec7u c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n kh\u00f4ng? N\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec c\u00f3 ph\u1ea3i l\u00e0m cam k\u1ebft kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":17742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3192,3193,3194],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24563"}],"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=24563"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24563\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17742"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24563"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}