{"id":29235,"date":"2016-12-27T01:00:21","date_gmt":"2016-12-27T01:00:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29235"},"modified":"2016-12-27T01:00:21","modified_gmt":"2016-12-27T01:00:21","slug":"cong-van-so-5918tct-tncn-ve-chinh-sach-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29235","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 5918\/TCT-TNCN v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4NG C\u1ee4C THU\u1ebe
\n———-<\/strong><\/span><\/td>\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—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 5918\/TCT-TNCN<\/span>
\n V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong> C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 Schlumberger Vi\u1ec7t Nam<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 SLB-08\/11\/2016 ng\u00e0y 08\/11\/2016 c\u1ee7a C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 Schlumberger Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c Thu\u1ebf xu\u1ea5t TNCN \u00e1p d\u1ee5ng khi kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u00ean kho\u1ea3n thanh to\u00e1n chi tr\u1ea3 sau khi hai b\u00ean th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. V\u1ea5n \u0111\u1ec1 n\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 3, \u0110i\u1ec1u 36; Kho\u1ea3n 2, \u0110i\u1ec1u 47 Lu\u1eadt s\u1ed1 10\/2012\/QH ng\u00e0y 18\/06\/2012 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng;<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b6, kho\u1ea3n 2, \u0110i\u1ec1u 2; kho\u1ea3n 2, \u0110i\u1ec1u 8; \u0111i\u1ec3m b2, \u0110i\u1ec3m i; kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, nay C\u00f4ng ty \u0111ang th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 th\u1ecfa thu\u1eadn \u0111\u1ec3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng theo \u0110i\u1ec1u 36.3 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng (th\u1ecfa thu\u1eadn ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng) th\u00ec c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng C\u00f4ng ty thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec tr\u00edch theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n;<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh m\u00e0 c\u00f4ng ty tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (ngo\u00e0i quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i) sau khi \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u1ebfu kho\u1ea3n chi n\u00e0y t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo m\u1ee9c 10% tr\u00ean t\u1ed5ng thu nh\u1eadp chi tr\u1ea3.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u00f4ng ty TNHH D\u1ecbch v\u1ee5 Schlumberger Vi\u1ec7t Nam \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – C\u1ee5c thu\u1ebf t\u1ec9nh BR-Vt\u00e0u;<\/span>
\n – C\u1ee5c thu\u1ebf TP.HCM;<\/span>
\n – Website TCT;<\/span>
\n – 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<\/strong><\/span><\/p>\n

Nguy\u1ec5n Duy Minh<\/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: 5918\/TCT-TNCN V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2016 K\u00ednh g\u1eedi: C\u00f4ng ty..<\/p>\n","protected":false},"author":7,"featured_media":29236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2689,4054,4055],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29235"}],"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=29235"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29235\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29236"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29235"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}