{"id":24867,"date":"2016-08-22T03:06:14","date_gmt":"2016-08-22T03:06:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24867"},"modified":"2016-11-12T08:49:49","modified_gmt":"2016-11-12T08:49:49","slug":"cong-van-5274tct-tncn-vv-voi-khoan-chi-tien-dien-thoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24867","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5274\/TCT-TNCN V\/v Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i."},"content":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 5274\/TCT-TNCN V\/v Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i.<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——–<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>5274\/TCT-<\/span>TNCN<\/span>
\nV\/v <\/span><\/i>Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi <\/i>Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i.<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>09<\/i> th\u00e1ng <\/span>12<\/i> n\u0103m <\/span>2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

\n

\n

K\u00ednh g\u1eedi:<\/span><\/b> Chi nh\u00e1nh 2 C\u00f4ng ty TNTHH Bayer Vi\u1ec7t Nam t\u1ea1i Tp.HCM<\/span>
\n(\u0110\u1ecba ch\u1ec9: L\u1ea7u 3, 106 Nguy\u1ec5n V\u0103n Tr\u1ed7i, Ph\u01b0\u1eddng 8, Q.Ph\u00fa Nhu\u1eadn, Tp. HCM)<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 BAYER\/11-2015\/PIT ng\u00e0y 6\/11\/2015 c\u1ee7a C\u00f4ng ty TNHH Bayer Vi\u1ec7t Nam t\u1ea1i th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i c\u1ee7a C\u00f4ng ty TNHH Bayer Vi\u1ec7t Nam; T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m \u0111, Kho\u1ea3n 2, \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt thu\u1ebf TNCN h\u01b0\u1edbng d\u1eabn c\u00e1c Kho\u1ea3n thu nh\u1eadp t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng:<\/span><\/p>\n

“\u0111) C\u00e1c <\/span>Kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span>:<\/span><\/p>\n

\u2026<\/span><\/p>\n

\u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,… cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

\u0111.4.1) \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3, H\u1ed9i, Hi\u1ec7p h\u1ed9i: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\u0111.4.3) <\/span>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i: m\u1ee9c kho\u00e1n chi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i. <\/span>“<\/span><\/p>\n

– C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n

\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c<\/span>\u0110i\u1ec1u 6. C\u00e1c <\/span>Kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/span><\/p>\n

1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi <\/span>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb <\/span>n\u00eau ta\u0323i <\/span>Kho\u1ea3n 2 <\/span>\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><\/span><\/p>\n

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

b) <\/span>Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

c) <\/span>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \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.<\/span><\/span><\/p>\n

\u2026<\/span><\/p>\n

2. C\u00e1c <\/span>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:<\/span><\/span><\/p>\n

\u2026<\/span><\/p>\n

2.6. 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:<\/span><\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c <\/span>Kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.b) C\u00e1c <\/span>Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 <\/span>\u0110i\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; Tho\u1ea3 \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.<\/span><\/span><\/p>\n

\u2026\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn tr\u00ean, tr\u01b0\u1eddng h\u1ee3p n\u1ebfu Kho\u1ea3n ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i c\u00f4ng ty TNHH Bayer Vi\u1ec7t Nam chi tr\u1ea3 nh\u00e2n vi\u00ean h\u00e0ng th\u00e1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 Kho\u1ea3n kho\u00e1n chi \u0111i\u1ec7n tho\u1ea1i, c\u00f3 quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ch\u00ednh s\u00e1ch c\u1ee7a c\u00f4ng ty v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 Chi nh\u00e1nh 2 C\u00f4ng ty TNHH Bayer Vi\u1ec7t Nam t\u1ea1i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c bi\u1ebft<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean; <\/span><\/span>
\n– <\/span>V\u1ee5 Ph\u00e1p ch\u1ebf;<\/span>
\n– V\u1ee5 <\/span>Ch\u00ednh s\u00e1ch thu\u1ebf;<\/span>
\n– L\u01b0u: VT, <\/span>TNCN.<\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng v\u0103n s\u1ed1 5274\/TCT-TNCN V\/v Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i. B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 5274\/TCT-TNCN V\/v Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i. H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng..<\/p>\n","protected":false},"author":7,"featured_media":27257,"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\/24867"}],"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=24867"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24867\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27257"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24867"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}