{"id":24591,"date":"2017-01-28T00:00:14","date_gmt":"2017-01-28T00:00:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24591"},"modified":"2017-01-25T03:24:38","modified_gmt":"2017-01-25T03:24:38","slug":"cach-tinh-thue-tncn-voi-nguoi-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24591","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"<div id=\"attachment_29687\" style=\"width: 256px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn-ng\u01b0\u1eddi-n\u01b0\u1edbc-ngo\u00e0i-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-29687\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-29687 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn-ng\u01b0\u1eddi-n\u01b0\u1edbc-ngo\u00e0i-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x296.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i\" width=\"246\" height=\"243\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn-ng\u01b0\u1eddi-n\u01b0\u1edbc-ngo\u00e0i-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x296.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn-ng\u01b0\u1eddi-n\u01b0\u1edbc-ngo\u00e0i-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 304w\" sizes=\"(max-width: 246px) 100vw, 246px\" \/><\/a><p id=\"caption-attachment-29687\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">C\u00e1ch t\u00ednh thu\u1ebf TNCN ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty c\u00f3 s\u1eed d\u1ee5ng lao\u00a0\u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i? V\u1eady t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc\u00a0ngo\u00e0i\u00a0c\u00f3 kh\u00e1c ng\u01b0\u1eddi trong n\u01b0\u1edbc? C\u00e1ch t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"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=\"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 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><span style=\"color: #333333;\"><br \/>\n<\/span><span style=\"color: #333333;\">&#8220;<em>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n&#8221;<\/em><i><br \/>\n<\/i>C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 7 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><span style=\"color: #333333;\"><br \/>\n<\/span><span style=\"color: #333333;\">&#8220;<em>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t<\/em><i><br \/>\n<em>&#8230;.<\/em><br \/>\n<em>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n&#8221;<\/em><\/i><\/span><span style=\"color: #333333;\"><br \/>\n<\/span><span style=\"color: #333333;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 18, Kho\u1ea3n 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><span style=\"color: #333333;\"><br \/>\n<\/span><em><span style=\"color: #333333;\">&#8220;1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 20%.&#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-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #333333;\"><br \/>\n<\/span><span style=\"color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh h\u1ecd l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN d\u1ef1a tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu\u1ebf su\u1ea5t theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/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; color: #333333; font-size: 12pt;\"> \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 20% theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC.<\/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:<\/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\/huong-dan-quyet-toan-thue-tncn-cho-ca-nhan-nguoi-nuoc-ngoai\/\">H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/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\/ho-so-de-nghi-cap-giay-phep-lao-dong-nguoi-nuoc-ngoai-lam-viec-tai-viet-nam\/\">H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/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;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty c\u00f3 s\u1eed d\u1ee5ng lao\u00a0\u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i? V\u1eady t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc\u00a0ngo\u00e0i\u00a0c\u00f3 kh\u00e1c ng\u01b0\u1eddi trong n\u01b0\u1edbc? C\u00e1ch t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1 quy \u0111\u1ecbnh nh\u01b0 sau: &#8220;Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0..<\/p>\n","protected":false},"author":7,"featured_media":29687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4109,4110],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24591"}],"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=24591"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24591\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29687"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24591"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}