{"id":24602,"date":"2017-02-20T13:15:17","date_gmt":"2017-02-20T13:15:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24602"},"modified":"2017-02-25T03:31:05","modified_gmt":"2017-02-25T03:31:05","slug":"cach-tinh-thue-tncn-voi-chuyen-gia-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24602","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

\"Chuy\u00ean<\/a>C\u00f4ng ty thu\u00ea chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c 7 th\u00e1ng trong h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng quy\u00a0\u0111\u1ecbnh c\u00f4ng ty ph\u1ea3i tr\u1ea3 th\u00f9 lao v\u00e0 ti\u1ec1n v\u00e9. V\u1eady c\u00f4ng ty kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a chuy\u00ean gia th\u1ebf n\u00e0o? Ti\u1ec1n v\u00e9 m\u00e1y bay c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb\u00a0\u00a0kh\u00f4ng? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i.<\/span><\/strong><\/h2>\n

1. C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i.<\/span><\/strong><\/h2>\n

Chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1eeb th\u00e1ng 10\/2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 04\/2016 th\u00ec t\u1ed5ng th\u1eddi gian c\u00f3 m\u1eb7t t\u1ea1i VN l\u00e0 07 th\u00e1ng (h\u01a1n 183 ng\u00e0y) n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i VN.<\/span>
\n<\/span>C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span>
\n<\/span>“b.3) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ghi tr\u00ean H\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n c\u1eed sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf) ho\u1eb7c theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf).”<\/span><\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u1ed1i v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i tr\u00ean, b\u1ea1n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo Bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.<\/span><\/p>\n

2. Chi ph\u00ed v\u00e9 m\u00e1y bay cho chuy\u00ean gia c\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/span><\/span><\/strong><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n<\/span>\u201c1.<\/span><\/b><\/em>\u00a0<\/span><\/i><\/span>Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi<\/span><\/em>\u00a0<\/span><\/i><\/span>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/em>\u00a0<\/span><\/i><\/span>n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span><\/em><\/p>\n

a) 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.<\/span><\/em><\/p>\n

b) Kh\u1ecfan 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.<\/span><\/em><\/p>\n

c)<\/span><\/em>\u00a0<\/span><\/i><\/span>Kho\u1ea3n\u00a0chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng ho\u00e1, 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.\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n chi ti\u1ec1n v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i cho chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i do c\u00f4ng ty chi tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh tr\u00ean.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n

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

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

\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty thu\u00ea chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c 7 th\u00e1ng trong h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng quy\u00a0\u0111\u1ecbnh c\u00f4ng ty ph\u1ea3i tr\u1ea3 th\u00f9 lao v\u00e0 ti\u1ec1n v\u00e9. V\u1eady c\u00f4ng ty kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a chuy\u00ean gia th\u1ebf n\u00e0o? Ti\u1ec1n v\u00e9 m\u00e1y bay c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb\u00a0\u00a0kh\u00f4ng? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0 C\u00e1ch t\u00ednh thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":29744,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4118,4119],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24602"}],"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=24602"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29744"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24602"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}