{"id":30564,"date":"2017-05-22T07:04:49","date_gmt":"2017-05-22T07:04:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30564"},"modified":"2017-05-22T07:06:59","modified_gmt":"2017-05-22T07:06:59","slug":"khoan-tien-boi-thuong-khong-chiu-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30564","title":{"rendered":"Kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN"},"content":{"rendered":"<div id=\"attachment_30289\" style=\"width: 284px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Quyet-toan-thue-tncn-2016.jpg\"><img aria-describedby=\"caption-attachment-30289\" decoding=\"async\" loading=\"lazy\" class=\" wp-image-30289\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Quyet-toan-thue-tncn-2016-300x169.jpg\" alt=\"Thu\u1ebf TNCN v\u1edbi nh\u1eefng kho\u1ea3n b\u1ed3i th\u01b0\u1eddng\" width=\"274\" height=\"154\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Quyet-toan-thue-tncn-2016-300x169.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Quyet-toan-thue-tncn-2016.jpg 640w\" sizes=\"(max-width: 274px) 100vw, 274px\" \/><\/a><p id=\"caption-attachment-30289\" class=\"wp-caption-text\">Thu\u1ebf TNCN v\u1edbi nh\u1eefng kho\u1ea3n b\u1ed3i th\u01b0\u1eddng<\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n tham gia h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng kho\u1ea3n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c l\u00fd do n\u00e0o \u0111\u00f3&#8230; V\u1eady nh\u1eefng kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o? <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;\">Kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.\u00a0C\u0103n c\u1ee9 ph\u00e1p l\u00fd\u00a0Kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/luat-thue-tncn-so-042007qh12\/\">Lu\u1eadt thu\u1ebf TNCN<\/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\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-1873tct-tncn-ve-thue-tncn-voi-khoan-tien-boi-thuong\/\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng v\u0103n s\u1ed1\u00a01873<span lang=\"VI\">\/TCT-<\/span>TNCN c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/a><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a <strong>Lu\u1eadt thu\u1ebf TNCN<\/strong> v\u00e0 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC,<\/strong> nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb kinh doanh; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf; <\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh\u00a0nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0y, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o 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\/cach-tinh-thue-thu-nha%cc%a3p-ca-nhan-doi-voi-ca-nhan-cu-tru\/\">Ca\u0301ch ti\u0301nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ca\u0301 nh\u00e2n c\u01b0 tru\u0301<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a <strong>Lu\u1eadt thu\u1ebf TNCN<\/strong> v\u00e0 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>, c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng c\u00f3 thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng. T\u1ea1i <strong>c\u00f4ng v\u0103n 1873<span lang=\"VI\">\/TCT-<\/span>TNCN<\/strong> c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u0169ng c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng n\u00eau tr\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, chi ti\u1ebft trong 10 kho\u1ea3n Thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNCN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh n\u00ean c\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c n\u00eau tr\u00ean&#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, s\u1ed1 ti\u1ec1n c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c do \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, kh\u00f4ng ph\u1ea3i thu nh\u1eadp ch\u1ecbu thu\u1ebf 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\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-1873tct-tncn-ve-thue-tncn-voi-khoan-tien-boi-thuong\/\">c\u00f4ng v\u0103n 1873<span lang=\"VI\">\/TCT-<\/span>TNCN<\/a><\/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 th\u00eam nh\u1eefng b\u00e0i vi\u1ebft sau:<\/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\/cach-tinh-thue-tncn-tu-tien-luong-tien-cong-nam-2017\/\">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;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-tu-tien-luong-tien-cong-nam-2017\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u0103m 2017<\/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\/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;\">\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1 nh\u00e2n tham gia h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng kho\u1ea3n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c l\u00fd do n\u00e0o \u0111\u00f3&#8230; V\u1eady nh\u1eefng kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o? 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..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4279,4280,4281],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30564"}],"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=30564"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30564\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30564"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}