{"id":29702,"date":"2017-02-18T02:11:17","date_gmt":"2017-02-18T02:11:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29702"},"modified":"2017-03-18T00:24:24","modified_gmt":"2017-03-18T00:24:24","slug":"cach-tinh-thue-tncn-doi-voi-hop-dong-mua-vu-thu-viec","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29702","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c"},"content":{"rendered":"<div id=\"attachment_29740\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-th\u1eed-vi\u1ec7c.png\"><img aria-describedby=\"caption-attachment-29740\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-29740 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-th\u1eed-vi\u1ec7c-300x183.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-th\u1eed-vi\u1ec7c-300x183.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-th\u1eed-vi\u1ec7c.png 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-29740\" class=\"wp-caption-text\"><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">C\u00e1ch t\u00ednh thu\u1ebf TNCN m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebfTNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5 v\u00e0 th\u1eed vi\u1ec7c c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo lu\u1eadt thu\u1ebf TNCN. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5, <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 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u01b0\u0301 theo khoa\u0309n i \u0111i\u00ea\u0300u 25 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> \u0111\u00f4\u0301i v\u01a1\u0301i h\u01a1\u0323p \u0111\u00f4\u0300ng th\u01b0\u0309 vi\u00ea\u0323c, lao \u0111\u00f4\u0323ng th\u01b0\u0309 vi\u00ea\u0323c ho\u0103\u0323c ky\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng lao \u0111\u00f4\u0323ng d\u01b0\u01a1\u0301i 3 tha\u0301ng \u0111\u01b0\u1ee3c 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>i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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><\/span><\/p>\n<p style=\"text-align: justify;\"><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><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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.&#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, th\u00ec lao \u0111\u00f4\u0323ng th\u01a1\u0300i vu\u0323, h\u01a1\u0323p \u0111\u00f4\u0300ng d\u01b0\u01a1\u0301i 3 tha\u0301ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh 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\u00ea\u0301u co\u0301 thu nh\u00e2\u0323p <strong>d\u01b0\u01a1\u0301i 2 tri\u00ea\u0323u\/l\u00e2\u0300n ho\u1eb7c \/th\u00e1ng\u00a0<\/strong>thi\u0300 khi tra\u0309 l\u01b0\u01a1ng, doanh nghi\u1ec7p kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN (ch\u1ec9 l\u01b0u gi\u1eef:<em>\u00a0H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng ch\u1ee9ng minh th\u01b0..)<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u00ea\u0301u co\u0301 m\u1ed7i l\u1ea7n chi tr\u1ea3 t\u1eeb<strong>\u00a02 tri\u00ea\u0323u\/l\u00e2\u0300n ho\u1eb7c \/th\u00e1ng\u00a0<\/strong>thi\u0300 khi chi tra\u0309 doanh nghi\u1ec7p se\u0303 <strong>kh\u00e2\u0301u tr\u01b0\u0300 10% thu\u1ebf TNCN\u00a0<\/strong>tr\u00ean thu nh\u00e2\u0323p <strong>tr\u01b0\u01a1\u0301c khi tra\u0309 cho NL\u0110. <\/strong>M\u1ee9c 2 tri\u1ec7u \u0111\u1ed3ng\/ l\u1ea7n bao g\u1ed3m c\u1ea3 ti\u1ec1n \u0103n tr\u01b0a, l\u00e0m ngo\u00e0i gi\u1edd ho\u1eb7c ph\u1ee5 c\u1ea5p kh\u00e1c. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"http:\/\/30166\">C\u00f4ng v\u0103n 4217\/CT-TTHT<\/a> c\u1ee7a C\u1ee5c thu\u1ebf TP. HCM)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u><strong>VD<\/strong><\/u>: C\u00f4ng b\u1ea1n thu\u00ea lao \u0111\u1ed9ng th\u1eddi v\u1ee5 tr\u1ea3 l\u01b0\u01a1ng: 5.000.000\/th\u00e1ng v\u00e0 ph\u1ee5 c\u1ea5p 500.000 th\u00ec: Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = (5.000.000 + 500.000) X 10% = 550.000<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a \u00a0ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">La\u0300m <strong>ba\u0309n cam k\u00ea\u0301t 02\/CK-TNCN<\/strong>, cam k\u00ea\u0301t thu nh\u00e2\u0323p sau khi tr\u01b0\u0300 ca\u0301c khoa\u0309n gia\u0309m tr\u01b0\u0300 ch\u01b0a t\u01a1\u0301i m\u01b0\u0301c pha\u0309i\u00a0ch\u1ecbu thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i \u0111ang l\u00e0m vi\u1ec7c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd:<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i, l\u00e0 trong n\u0103m, ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i 1 n\u01a1i \u0111ang l\u00e0m vi\u1ec7c. N\u1ebfu trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 \u0111i l\u00e0m n\u01a1i kh\u00e1c, v\u00e0 c\u00f3 thu nh\u1eadp \u1edf n\u01a1i kh\u00e1c, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khong-khau-tru-thue-tncn-cua-hop-dong-duoi-3-thang\/\">\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<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi DN kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eddi v\u1ee5, k\u00fd h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.. (<em>m\u1eabu s\u1ed1 07\/CTKT-TNCN ban h\u00e0nh k\u00e8m 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\/\">TT <\/a><\/em><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\/\">92\/2015\/TT-BTC<\/a>).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. K\u00ea khai thu\u1ebf TNCN tr\u00ean HTKK (M\u1eabu 05\/KK-TNCN)<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng ng\u1eafn h\u1ea1n, nh\u01b0 \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, v\u1edbi\u00a0c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>&#8211; K\u00ea khai v\u00e0o Ch\u1ec9 ti\u00eau [21]: T\u1ed5ng s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>&#8211; K\u00ea khai v\u00e0o Ch\u1ec9 ti\u00eau [24]: <\/strong>T\u1ed5ng s\u1ed1 c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf (Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb th\u00ec k\u00ea v\u00e0o \u0111\u00e2y)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>&#8211; K\u00ea khai v\u00e0o Ch\u1ec9 ti\u00eau [27]:\u00a0<\/strong>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (<em>D\u00f9 c\u00f3 hay kh\u00f4ng kh\u1ea5u tr\u1eeb c\u0169ng k\u00ea khai v\u00e0o \u0111\u00e2y, t\u1ee9c l\u00e0 d\u00f9 c\u00f3 l\u00e0m cam k\u1ebft ho\u1eb7c kh\u00f4ng th\u00ec c\u0169ng ph\u1ea3i k\u00ea khai s\u1ed1 ti\u1ec1n tr\u1ea3 cho h\u1ecd v\u00e0o \u0111\u00e2y)<\/em>.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>&#8211; K\u00ea khai v\u00e0o Ch\u1ec9 ti\u00eau [30]:\u00a0<\/strong>L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 tr\u1ea3 cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo trong k\u1ef3.\u00a0(Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb 10% th\u00ec k\u00ea s\u1ed1 ti\u1ec1n ch\u1ecbu thu\u1ebf v\u00e0o \u0111\u00e2y).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>&#8211; K\u00ea khai v\u00e0o Ch\u1ec9 ti\u00eau [33]:\u00a0<\/strong>(S\u1ed1 ti\u1ec1n thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a h\u1ecd)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i n\u0103m doanh nghi\u1ec7p quy\u1ebft to\u00e1n t\u1ea1i ngu\u1ed3n b\u00ecnh th\u01b0\u1eddng nh\u01b0 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n \u00a0v\u00e0o Ph\u1ee5 l\u1ee5c 05-2\/BK-TNCN<\/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 c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chi-luong-lao-dong-thoi-vu-the-nao-la-hop-ly\/\">Chi l\u01b0\u01a1ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 th\u1ebf n\u00e0o l\u00e0 h\u1ee3p l\u00fd?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nen-ky-hop-dong-lao-dong-thoi-vu-bao-nhieu-lan\/\">N\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 bao nhi\u00eau l\u1ea7n<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebfTNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5 v\u00e0 th\u1eed vi\u1ec7c c\u00f3 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo lu\u1eadt thu\u1ebf TNCN. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5, 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: C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng m\u00f9a v\u1ee5, th\u1eed vi\u1ec7c 1&#8230;<\/p>\n","protected":false},"author":7,"featured_media":29740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4116,4117],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29702"}],"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=29702"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29702\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29740"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29702"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}