{"id":24597,"date":"2017-01-29T12:24:00","date_gmt":"2017-01-29T12:24:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24597"},"modified":"2017-01-29T12:24:00","modified_gmt":"2017-01-29T12:24:00","slug":"tien-luong-cua-nguoi-lao-dong-duoc-cu-di-dao-tao-co-la-chi-phi-hop-ly-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24597","title":{"rendered":"Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1eed \u0111i \u0111\u00e0o t\u1ea1o c\u00f3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?"},"content":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed nh\u00e2n vi\u00ean\u00a0\u0111i\u00a0\u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f4ng ty v\u1eabn thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m theo h\u1ee3p\u00a0\u0111\u1ed3ng. V\u1eady c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a\u00a0ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng\u00a0\u0111\u01b0\u1ee3c c\u1eed\u00a0\u0111i\u00a0\u0111\u00e0o\u00a0t\u1ea1o c\u00f3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd v\u00e0\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/span><\/p>\n

C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n

C\u00f4ng ty ch\u00fang t\u00f4i c\u1eed 2 nh\u00e2n vi\u00ean sang Nh\u1eadt \u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh cho ch\u00fang t\u00f4i trong t\u01b0\u01a1ng lai. Th\u1eddi gian \u0111\u00e0o t\u1ea1o l\u00e0 3 n\u0103m li\u00ean t\u1ee5c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. C\u00f4ng ty Nh\u1eadt ti\u1ebfp nh\u1eadn \u0111\u00e3 x\u00e1c \u0111\u1ecbnh 2 nh\u00e2n vi\u00ean n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa T\u1ea1i Nh\u1eadt theo lu\u1eadt c\u01b0 tr\u00fa c\u1ee7a Nh\u1eadt B\u1ea3n.<\/span>
\n T\u1ea1i Vi\u1ec7t Nam, c\u00f4ng ty ch\u00fang t\u00f4i thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, BHXH, BHTN theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa c\u00f4ng ty v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, BHXH, BHTN tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f4ng ty ch\u00fang t\u00f4i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span>
\n \u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em>
\na) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em>
\nb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em>
\nc) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em>
\nCh\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em>
\n….<\/em>
\n2.C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/em><\/span><\/p>\n

2.5. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span>
\n b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean n\u1ebfu kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a nh\u00e2n vi\u00ean \u0111i h\u1ecdc \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 nh\u01b0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed nh\u00e2n vi\u00ean\u00a0\u0111i\u00a0\u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f4ng ty v\u1eabn thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m theo h\u1ee3p\u00a0\u0111\u1ed3ng. V\u1eady c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a\u00a0ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng\u00a0\u0111\u01b0\u1ee3c c\u1eed\u00a0\u0111i\u00a0\u0111\u00e0o\u00a0t\u1ea1o c\u00f3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd v\u00e0\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng? C\u00e2u h\u1ecfi: C\u00f4ng ty ch\u00fang t\u00f4i..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24597"}],"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=24597"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24597\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24597"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}