{"id":2900,"date":"2015-07-21T04:20:51","date_gmt":"2015-07-21T04:20:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2900"},"modified":"2015-08-06T04:28:36","modified_gmt":"2015-08-06T04:28:36","slug":"quy-dinh-tu-nam-2015-ve-muc-chi-trang-phuc-cho-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2900","title":{"rendered":"Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015 v\u1ec1 m\u1ee9c chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-2901\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Quy-\u0111\u1ecbnh-t\u1eeb-n\u0103m-2015-v\u1ec1-M\u1ee8C-CHI-TRANG-PH\u1ee4C-CHO-NG\u01af\u1edcI-LAO-\u0110\u1ed8NG-300x200.jpg\" alt=\"Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015 v\u1ec1 m\u1ee9c chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\" width=\"266\" height=\"177\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Quy-\u0111\u1ecbnh-t\u1eeb-n\u0103m-2015-v\u1ec1-M\u1ee8C-CHI-TRANG-PH\u1ee4C-CHO-NG\u01af\u1edcI-LAO-\u0110\u1ed8NG-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Quy-\u0111\u1ecbnh-t\u1eeb-n\u0103m-2015-v\u1ec1-M\u1ee8C-CHI-TRANG-PH\u1ee4C-CHO-NG\u01af\u1edcI-LAO-\u0110\u1ed8NG.jpg 440w\" sizes=\"(max-width: 266px) 100vw, 266px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u00f4ng ch\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0 <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi trang ph\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111inh v\u1ec1 kho\u1ea3n chi trang ph\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201c Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201c Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>K\u1ebft lu\u1eadn:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> \u0111\u00e3 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m \u0111\u1ed1i v\u1edbi chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng m\u1ee9c kh\u00f4ng ch\u1ebf \u0111\u00f3 \u0111\u1ed1i v\u1edbi kho\u1ea3n chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Ngo\u00e0i kho\u1ea3n chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1c kho\u1ea3n chi kh\u00e1c b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-bi-khong-che-muc-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kh\u00f4ng ch\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi trang ph\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n","protected":false},"author":7,"featured_media":6638,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[323],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2900"}],"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=2900"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2900\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6638"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2900"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}