{"id":30593,"date":"2017-05-30T10:37:40","date_gmt":"2017-05-30T10:37:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30593"},"modified":"2017-05-30T07:05:27","modified_gmt":"2017-05-30T07:05:27","slug":"9413ct-ttht-vv-khau-tru-thue-tncn-cho-nhieu-lan-chi-tra","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30593","title":{"rendered":"9413\/CT-TTHT V\/v: Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho nhi\u1ec1u l\u1ea7n chi tr\u1ea3"},"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: 9413\/CT-TTHT<\/span>
\nV\/v: Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/i><\/span><\/td>\n		\n

Tp H\u1ed3 Ch\u00ed Minh, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2013<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi: <\/b>Chi c\u1ee5c Thu\u1ebf Qu\u1eadn 1<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 25206\/CCT-TTHT ng\u00e0y 1\/11\/2013 c\u1ee7a Chi c\u1ee5c Thu\u1ebf v\u1ec1 kh\u1ea5u tr\u1eeb 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 Th\u00f4ng t\u01b0 s\u1ed1 <\/span>111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN:<\/span><\/p>\n

\u201c Kh\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 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.<\/span><\/p>\n

…\u201d<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Chi c\u1ee5c Thu\u1ebf theo tr\u00ecnh b\u00e0y, C\u00f4ng ty C\u1ed5 ph\u1ea7n \u0110\u1ea7u t\u01b0 X\u00e2y d\u1ef1ng \u0110\u1ecba \u1ed1c FDC c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba th\u00e1ng v\u1edbi \u00f4ng A v\u1edbi m\u1ee9c l\u01b0\u01a1ng 5.400.000 \u0111\u1ed3ng\/th\u00e1ng nh\u01b0ng thanh to\u00e1n l\u00e0m 3 l\u1ea7n, m\u1ed7i l\u1ea7n l\u00e0 1.800.000 \u0111\u1ed3ng th\u00ec C\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% tr\u00ean t\u1ed5ng thu nh\u1eadp chi tr\u1ea3 trong th\u00e1ng (5.400.000 \u0111\u1ed3ng) cho \u00f4ng A.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP th\u00f4ng b\u00e1o Chi c\u1ee5c Thu\u1ebf bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i 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><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– P.PC;
\n– L\u01b0u VT; TTHT.
\n2913 dttc<\/span><\/span><\/p>\n

 <\/td>\n

\n

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


\n<\/span>Tr\u1ea7n Th\u1ecb L\u1ec7 Nga<\/span><\/b><\/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: 9413\/CT-TTHT V\/v: Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n Tp H\u1ed3 Ch\u00ed Minh, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2013 \u00a0 K\u00ednh g\u1eedi: Chi c\u1ee5c Thu\u1ebf Qu\u1eadn 1..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30593"}],"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=30593"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30593\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30593"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}