{"id":29238,"date":"2016-12-27T01:02:48","date_gmt":"2016-12-27T01:02:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29238"},"modified":"2016-12-27T01:09:01","modified_gmt":"2016-12-27T01:09:01","slug":"thue-thu-nhap-ca-nhan-doi-voi-khoan-thanh-toan-khi-cham-dut-hop-dong-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29238","title":{"rendered":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng."},"content":{"rendered":"
\"Thu\u1ebf<\/a>

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

Vi\u1ec7c t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c \u1edf c\u00f4ng ty \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m c\u1ee7a r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi. V\u00ec c\u00f3 nh\u1eefng l\u00fd do nh\u1ea5t \u0111\u1ecbnh m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n. V\u1eady \u0111\u1ed1i v\u1edbi nh\u1eefng lao \u0111\u1ed9ng n\u00e0y th\u00ec vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o, c\u00f2n gi\u1ed1ng v\u1edbi khi \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng?<\/span><\/p>\n

K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/p>\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/h2>\n
    \n
  1. \n

    C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b6, kho\u1ea3n 2, \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

    \u201c<\/em>b.6) Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d<\/em>\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n, <\/em>tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.\u201d<\/em><\/span><\/p>\n

      \n
    1. \n

      C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 2 \u0111i\u1ec1u 8 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

      \u201c2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n

      a) Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y. <\/em><\/span><\/p>\n

      b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

      Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. <\/em><\/span><\/p>\n

      Ri\u00eang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n ph\u00ed mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u00f3 t\u00edch l\u0169y theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111.2, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 h\u1eefu tr\u00ed t\u1ef1 nguy\u1ec7n tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.\u201d<\/em><\/span><\/p>\n

        \n
      1. \n

        C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec3m b2, \u0111i\u1ec3m I, kho\u1ea3n 1 \u0111i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC:<\/strong><\/span><\/h2>\n<\/li>\n<\/ol>\n

        \u201cb.2) <\/em>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean nh\u01b0ng ngh\u1ec9 l\u00e0m tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u1eabn th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n.\u201d<\/em><\/span><\/p>\n

        Nh\u01b0 v\u1eady:\u00a0<\/span><\/strong><\/p>\n

        Theo h\u01b0\u1edbng d\u1eabn 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

        M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1\u00a05918\/TCT-TNCN<\/a><\/span><\/p>\n

        \n","protected":false},"excerpt":{"rendered":"

        Vi\u1ec7c t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c \u1edf c\u00f4ng ty \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m c\u1ee7a r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi. V\u00ec c\u00f3 nh\u1eefng l\u00fd do nh\u1ea5t \u0111\u1ecbnh m\u00e0 b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n. V\u1eady \u0111\u1ed1i v\u1edbi nh\u1eefng lao \u0111\u1ed9ng n\u00e0y th\u00ec vi\u1ec7c kh\u1ea5u..<\/p>\n","protected":false},"author":7,"featured_media":29239,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2811,4056],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29238"}],"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=29238"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29238\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29239"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29238"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}