{"id":29579,"date":"2017-01-17T12:04:04","date_gmt":"2017-01-17T12:04:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29579"},"modified":"2017-02-23T05:53:41","modified_gmt":"2017-02-23T05:53:41","slug":"dieu-kien-khong-khau-tru-thue-tncn-cua-hop-dong-duoi-3-thang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29579","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/H\u1ed7-tr\u1ee3-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.png\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-27582 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/H\u1ed7-tr\u1ee3-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x219.png\" alt=\"ho-tro-quyet-toan-thue-tncn-_-ke-toan-thue-centax\" width=\"300\" height=\"219\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/H\u1ed7-tr\u1ee3-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x219.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/H\u1ed7-tr\u1ee3-quy\u1ebft-to\u00e1n-thu\u1ebf-TNCN-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.png 704w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a>Trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p\u00a0lu\u00f4n c\u00f3 nh\u1eefng h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng. Nh\u1eefng c\u00f4ng vi\u1ec7c cho lo\u1ea1i h\u1ee3p \u0111\u1ed3ng n\u00e0y th\u01b0\u1eddng kh\u00f4ng cao, n\u00ean doanh nghi\u1ec7p kh\u00f4ng mu\u1ed1n kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ki\u1ec7n kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. \u0110i\u1ec1u ki\u1ec7n kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c<em>i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/em><i><br \/>\n<em>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/em><br \/>\n<em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/em><\/i><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>C\u0103n c\u1ee9 v\u00e0o cam k\u1ebft c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i t\u1ed5ng h\u1ee3p danh s\u00e1ch v\u00e0 thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf (v\u00e0o m\u1eabu ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf) v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 b\u1ea3n cam k\u1ebft c\u1ee7a m\u00ecnh, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 s\u1ef1 gian l\u1eadn s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/em><i><br \/>\n<em>C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.\u201d<\/em><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t ngu\u1ed3n thu nh\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u01af\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb 9 tri\u1ec7u\/ th\u00e1ng tr\u1edf xu\u1ed1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n \u0111\u00e3 l\u00e0m cam k\u1ebft m\u1eabu s\u1ed1 02\/CK-TNCN (theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 MST c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110i\u1ec1u ki\u1ec7n ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t ngu\u1ed3n thu nh\u1eadp.<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so\/\">c\u00f4ng v\u0103n s\u1ed1 53094\/CT-TTHT<\/a> ng\u00e0y 12\/8\/2016 c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i, c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u01a1n v\u1ecb d\u01b0\u1edbi 03 th\u00e1ng, trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u01b0\u1edbc khi v\u00e0o \u0111\u01a1n v\u1ecb nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y \u0111\u00e3 \u0111i l\u00e0m \u1edf n\u01a1i kh\u00e1c v\u00e0 c\u00f3 thu nh\u1eadp t\u1ea1i nh\u1eefng n\u01a1i n\u00e0y, \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u00ec c\u00e1c c\u00e1 nh\u00e2n n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n l\u00e0m cam k\u1ebft; C\u00f4ng ty th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo m\u1ee9c 10% tr\u00ean t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai hi\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n&#8221;<\/em><\/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, \u0111i\u1ec1u ki\u1ec7n c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp, l\u00e0 ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb chi tr\u1ea3 trong n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so\/\">c\u00f4ng v\u0103n s\u1ed1\u00a053094\/CT-TTHT<\/a> ng\u00e0y 12\/8\/2016<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-hop-dong-mua-vu-thu-viec\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-hop-dong-mua-vu-thu-viec\/\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p\u00a0lu\u00f4n c\u00f3 nh\u1eefng h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng. Nh\u1eefng c\u00f4ng vi\u1ec7c cho lo\u1ea1i h\u1ee3p \u0111\u1ed3ng n\u00e0y th\u01b0\u1eddng kh\u00f4ng cao, n\u00ean doanh nghi\u1ec7p kh\u00f4ng mu\u1ed1n kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: \u0110i\u1ec1u ki\u1ec7n kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":27582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3166,4100],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29579"}],"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=29579"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29579\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27582"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29579"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}