{"id":24628,"date":"2017-01-07T06:29:58","date_gmt":"2017-01-07T06:29:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24628"},"modified":"2017-01-07T06:29:58","modified_gmt":"2017-01-07T06:29:58","slug":"phu-cap-lam-them-ban-dem-co-tinh-vao-tnct-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24628","title":{"rendered":"Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban \u0111\u00eam c\u00f3 t\u00ednh v\u00e0o TNCT kh\u00f4ng?"},"content":{"rendered":"
\"Ph\u1ee5<\/a>

Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban \u0111\u00eam 30% so v\u1edbi ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y l\u00e0m vi\u1ec7c trong gi\u1edd th\u00ec c\u00f3 ph\u1ea3i t\u00ednh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/span><\/p>\n

Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban\u00a0\u0111\u00eam c\u00f3 t\u00ednh v\u00e0o TNCT kh\u00f4ng?<\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“i) Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em>
\ni.1) Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em>
\ni.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf. “<\/em><\/i><\/span><\/p>\n


\n<\/i>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00f4ng ty chi ph\u1ee5 c\u1ea5p l\u00e0m ban \u0111\u00eam 30% so v\u1edbi ti\u1ec1n c\u00f4ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110i c\u00f4ng t\u00e1c v\u00e0o ng\u00e0y ngh\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd m\u1edbi nh\u1ea5t\u00a0<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban \u0111\u00eam 30% so v\u1edbi ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y l\u00e0m vi\u1ec7c trong gi\u1edd th\u00ec c\u00f3 ph\u1ea3i t\u00ednh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft: Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam ban\u00a0\u0111\u00eam c\u00f3 t\u00ednh v\u00e0o TNCT kh\u00f4ng? C\u0103n c\u1ee9 Th\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":29454,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3203,3204],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24628"}],"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=24628"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24628\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29454"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24628"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}