{"id":30166,"date":"2017-03-20T01:11:28","date_gmt":"2017-03-20T01:11:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30166"},"modified":"2017-03-24T04:21:32","modified_gmt":"2017-03-24T04:21:32","slug":"cong-van-so-4217-ct-ttht-vv-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30166","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4217 \/CT-TTHT V\/v: Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP. <\/b><\/span>H\u1ed2 CH\u00cd MINH
\n<\/span><\/b>——–<\/span><\/span><\/p>\n<\/td>\n

\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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 4217 \/CT-TTHT
\n<\/span>V\/v: Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/i><\/span><\/td>\n		\n

TP.H\u1ed3 Ch\u00ed Minh, ng\u00e0y 26 th\u00e1ng 5 n\u0103m 2015<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u00f4ng ty c\u1ed5 ph\u1ea7n Adecco Vi\u1ec7t Nam
\n<\/b>\u0110\u1ecba ch\u1ec9: T\u1ea7ng 11, t\u00f2a nh\u00e0 Empire, s\u1ed1 26-28 \u0111\u01b0\u1eddng H\u00e0m Nghi, Qu\u1eadn 1, TP.HCM
\nM\u00e3 s\u1ed1 thu\u1ebf: 0311285460<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n ng\u00e0y 13\/04\/2015 c\u1ee7a C\u00f4ng ty v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN); C\u1ee5c Thu\u1ebf TP c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 25 <\/span>Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 TNCN:<\/span><\/span><\/p>\n

\u201cKh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/span><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 <\/span>ti\u1ec1n <\/span>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.<\/span><\/span><\/p>\n

…\u201d<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng v\u1edbi \u00d4ng Nguy\u1ec5n V\u0103n A <\/span>th\u00ec C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb theo thu\u1ebf su\u1ea5t 10% tr\u00ean t\u1ed5ng m\u1ee9c chi tr\u1ea3 t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ti\u1ec1n c\u01a1m gi\u1eefa ca, ti\u1ec1n ngo\u00e0i gi\u1edd). V\u00ed d\u1ee5: trong th\u00e1ng 3 \u00d4ng A m\u1ee9c l\u01b0\u01a1ng 10.000.000 \u0111\u1ed3ng, ph\u1ee5 c\u1ea5p ti\u1ec1n c\u01a1m 680.000 \u0111\u1ed3ng, ti\u1ec1n ngo\u00e0i gi\u1edd 227.272 \u0111\u1ed3ng th\u00ec C\u00f4ng ty k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% tr\u00ean t\u1ed5ng m\u1ee9c chi tr\u1ea3 l\u00e0 10.907.272 \u0111\u1ed3ng.<\/span><\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o <\/span>C\u00f4ng ty <\/span>bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y.<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span><\/b><\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/em>
\n – P.KT2;<\/em>
\n – Ph\u00f2ng PC;<\/em>
\n – L\u01b0u: VT, TTHT.<\/em>
\n 939-3636720\/2015-ntn<\/em><\/span><\/span><\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP. H\u1ed2 CH\u00cd MINH ——– 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: 4217 \/CT-TTHT V\/v: Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n TP.H\u1ed3 Ch\u00ed Minh, ng\u00e0y 26 th\u00e1ng 5 n\u0103m 2015 K\u00ednh g\u1eedi: C\u00f4ng ty c\u1ed5 ph\u1ea7n Adecco Vi\u1ec7t Nam \u0110\u1ecba..<\/p>\n","protected":false},"author":7,"featured_media":30174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4224,4225],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30166"}],"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=30166"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30166\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30174"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30166"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}