{"id":26216,"date":"2016-10-03T01:31:29","date_gmt":"2016-10-03T01:31:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26216"},"modified":"2016-11-09T07:19:30","modified_gmt":"2016-11-09T07:19:30","slug":"cong-van-3627-hoan-thue-tncn-trong-truong-hop-ca-nhan-nhan-luong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26216","title":{"rendered":"C\u00f4ng v\u0103n 3627\/TCT-TNCN: Ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng net"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\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: 3627<\/span>\/TCT-TNCN<\/span><\/span>
\n V\/v: ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m thu\u1ebf.<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 2<\/i>7<\/span><\/i> th\u00e1ng 08 n\u0103m 2014<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/b> C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 29039\/CT-TNCN ng\u00e0y 12\/6\/2014 c\u1ee7a C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m thu\u1ebf TNCN, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– <\/span>T\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 8 Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH12 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/i><\/span><\/p>\n

a<\/span><\/i>) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s<\/i>\u1ed1<\/span><\/i> thu\u1ebf ph\u1ea3i n\u1ed9p;<\/i><\/span><\/p>\n

b) <\/span><\/i>C<\/i>\u00e1<\/span><\/i> nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c<\/i>\u00f3<\/span><\/i> thu nh\u1eadp t<\/i>\u00ed<\/span><\/i>nh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;<\/i><\/span><\/p>\n

c) <\/span><\/i>C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m<\/i> <\/i>quy<\/i>\u1ec1<\/span><\/i>n<\/i><\/span><\/p>\n

– <\/span>T\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 Qu\u1ea3n l\u00fd thu\u1ebf h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thay th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp. C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf n\u1ebfu c\u00f3 s<\/i>\u1ed1<\/span><\/i> thu\u1ebf n\u1ed9p th\u1eeba th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c b\u00f9 tr\u1eeb v\u1edbi s<\/i>\u1ed1<\/span><\/i> thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo\u201d<\/i><\/span><\/p>\n

– <\/span>Tr\u01b0\u1eddng h\u1ee3p V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Hitachi Metal Singapore<\/span> Pte Ltd (VP\u0110D) tr\u1ea3 l\u01b0\u01a1ng cho c\u00e1 nh\u00e2n kh\u00f4ng bao g\u1ed3m thu\u1ebf TNCN v\u00e0 c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho VP\u0110D th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n. Vi\u1ec7c ho\u00e0n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n th\u00f4ng qua VP\u0110D. Vi\u1ec7c thanh to\u00e1n ti\u1ec1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c ho\u00e0n gi\u1eefa VP\u0110D v\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n

– <\/span>Tr\u01b0\u1eddng h\u1ee3p VP\u0110D tr\u1ea3 l\u01b0\u01a1ng cho c\u00e1 nh\u00e2n kh\u00f4ng bao g\u1ed3m thu\u1ebf TNCN v\u00e0 c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp cho c\u00e1 nh\u00e2n. Vi\u1ec7c thanh to\u00e1n ti\u1ec1<\/span>n thu\u1ebf<\/span> TNCN \u0111\u01b0\u1ee3c ho\u00e0n gi\u1eefa VP\u0110D v\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 n\u1ed9i \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span>
\n – <\/span>VP\u0110D Hitachi Metal Singapore<\/span> Pte Ltd (\u0110\/c: 23 Phan Chu Tri<\/span>nh, Q.Ho\u00e0n Ki\u1ebfm, HN);<\/span>
\n – <\/span>V\u1ee5 Ph\u00e1p ch\u1ebf (BTC);<\/span>
\n – <\/span>V\u1ee5 Ph\u00e1p ch\u1ebf (TCT);
\n– <\/span>Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – <\/span>L\u01b0u: VT, TNCN.<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QL THU\u1ebe TNCN
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/b><\/span><\/p>\n

T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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: 3627\/TCT-TNCN V\/v: ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m thu\u1ebf. H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 08 n\u0103m 2014   K\u00ednh g\u1eedi: C\u1ee5c thu\u1ebf Th\u00e0nh..<\/p>\n","protected":false},"author":7,"featured_media":26233,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3534,3535,3698],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26216"}],"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=26216"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26216\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26233"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26216"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}