{"id":26220,"date":"2016-10-03T07:01:44","date_gmt":"2016-10-03T07:01:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26220"},"modified":"2016-11-09T07:09:16","modified_gmt":"2016-11-09T07:09:16","slug":"hoan-thue-tncn-trong-truong-hop-ca-nhan-nhan-luong-net","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26220","title":{"rendered":"Ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng net"},"content":{"rendered":"<div id=\"attachment_26287\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Ho\u00e0n-thu\u1ebf-TNCN_k\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-26287\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-26287 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Ho\u00e0n-thu\u1ebf-TNCN_k\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\" alt=\"Ho\u00e0n thu\u1ebf TNCN_ K\u1ebf to\u00e1n Thu\u1ebf Centax\" width=\"300\" height=\"200\" \/><\/a><p id=\"caption-attachment-26287\" class=\"wp-caption-text\">Ho\u00e0n thu\u1ebf TNCN_ K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u c\u00f4ng ty khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ecfa\u00a0thu\u1eadn tr\u1ea3 l\u01b0\u01a1ng net. Tr\u01b0\u1eddng h\u1ee3p t\u00ednh l\u01b0\u01a1ng net \u0111\u00e3 \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n thu\u1ebf Centax gi\u1edbi thi\u1ec7u v\u1edbi c\u00e1c b\u1ea1n. Nh\u01b0ng nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN hay kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng net<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"EN-US\">&#8211; <\/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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"EN-US\">a<\/span><\/i><i>) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s<\/i><i><span lang=\"EN-US\">\u1ed1<\/span><\/i><i> thu\u1ebf ph\u1ea3i n\u1ed9p;<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"EN-US\">b) <\/span><\/i><i>C<\/i><i><span lang=\"EN-US\">\u00e1<\/span><\/i><i> nh\u00e2n \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng c<\/i><i><span lang=\"EN-US\">\u00f3<\/span><\/i><i> thu nh\u1eadp t<\/i><i><span lang=\"EN-US\">\u00ed<\/span><\/i><i>nh thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf;<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"EN-US\">c) <\/span><\/i><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> <\/i><i>quy<\/i><i><span lang=\"EN-US\">\u1ec1<\/span><\/i><i>n&#8221;<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, ch\u1ec9 c\u00f3 nh\u1eefng c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf, ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Ho\u00e0n thu\u1ebf TNCN c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n \u1ee7y\u00a0quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\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><i><span lang=\"EN-US\">\u1ed1<\/span><\/i><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><i><span lang=\"EN-US\">\u1ed1<\/span><\/i><i> thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo\u201d<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, c\u00f3 th\u1ec3\u00a0th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00e1 nh\u00e2n \u1ee7y\u00a0quy\u1ec1n quy\u1ebft to\u00e1n cho t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp, th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng \u1ee7y\u00a0quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf, th\u00ec vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.\u00a0Ho\u00e0n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng net<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn l\u01b0\u01a1ng net, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, khi ho\u00e0n thu\u1ebf, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay, th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00e1 nh\u00e2n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf, th\u00ec tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong> T\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1ec1 s\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf, m\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ti\u1ec1n ho\u00e0n thu\u1ebf do t\u1ed5 ch\u1ee9c chi tr\u1ea3 h\u01b0\u1edfng, n\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 thu\u1ebf, \u0111\u01a1n v\u1ecb chi tr\u1ea3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf( \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf, n\u1ebfu kh\u1ea5u tr\u1eeb th\u1eeba)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">S\u1ed1 ti\u1ec1n \u00a0ho\u00e0n thu\u1ebf do c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng, n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a t\u1ed5 ch\u1ee9c chi tr\u1ea3<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam C\u00f4ng v\u0103n 3627\/TCT-TNCN<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-3627-hoan-thue-tncn-trong-truong-hop-ca-nhan-nhan-luong\/\">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<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u c\u00f4ng ty khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ecfa\u00a0thu\u1eadn tr\u1ea3 l\u01b0\u01a1ng net. Tr\u01b0\u1eddng h\u1ee3p t\u00ednh l\u01b0\u01a1ng net \u0111\u00e3 \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n thu\u1ebf Centax gi\u1edbi thi\u1ec7u v\u1edbi c\u00e1c b\u1ea1n. Nh\u01b0ng nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf TNCN hay kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia..<\/p>\n","protected":false},"author":7,"featured_media":26287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3697],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26220"}],"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=26220"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26220\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26287"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26220"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}