{"id":30619,"date":"2017-06-06T02:58:28","date_gmt":"2017-06-06T02:58:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30619"},"modified":"2017-06-05T06:40:41","modified_gmt":"2017-06-05T06:40:41","slug":"cong-van-so-2192tct-tncn-ve-muc-khoan-chi-tien-xang-xe","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30619","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 2192\/TCT-TNCN v\u1ec1 m\u1ee9c kho\u00e1n chi ti\u1ec1n x\u0103ng xe"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/b><\/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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 2192\/TCT-TNCN
\n<\/span>V\/v Tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a VP\u0110D Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh.<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng <\/span>0<\/i>5 n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

K\u00ednh g\u1eedi: <\/span><\/b>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh.
\n(\u0110\u1ecba ch\u1ec9: 13C Nguv\u1ec5n V\u0103n Mai, Ph\u01b0\u1eddng 8, Qu\u1eadn 3, TP H\u1ed3 Ch\u00ed Minh)<\/i><\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 4361\/VPCP-\u0110MDN ng\u00e0y 28\/4\/2017 c\u1ee7a V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ki\u1ebfn ngh\u1ecb c\u1ee7a V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh li\u00ean quan \u0111\u1ebfn kho\u1ea3n kho\u00e1n chi x\u0103ng xe theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean<\/span>.V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/span><\/p>\n

\u201cThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u00ecm nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/span><\/p>\n

a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

…<\/span><\/p>\n

\u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span><\/p>\n

…<\/span><\/p>\n

\u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,… cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

\u0111.4.1) \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3, H\u1ed9i, Hi\u1ec7p h\u1ed9i: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\u0111.4.3) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i: m\u1ee9c kho\u00e1n chi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh l\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i hay v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh th\u00ec \u0111\u1ec1 ngh\u1ecb V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh li\u00ean h\u1ec7 v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng TP H\u1ed3 Ch\u00ed Minh \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p. Tr\u01b0\u1eddng h\u1ee3p V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh l\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 kho\u1ea3n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c theo \u0111i\u1ec3m \u0111.4.3 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh tr\u1ea3 kho\u1ea3n kho\u00e1n chi x\u0103ng xe theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111i l\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

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

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– Nh\u01b0 tr\u00ean
\n<\/i><\/b>– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7 (\u0111\u1ec3 b\/c);
\n– B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ec3 b\/c);
\n– C\u1ee5c Thu\u1ebf TP. HCM;
\n– V\u1ee5 PC, KK KTT, HTQT – TCT;
\n– Wesite TCT;
\n– L\u01b0u: VT, TNCN.<\/span><\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- 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: 2192\/TCT-TNCN V\/v Tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a VP\u0110D Reifenhauser Private Ltd t\u1ea1i TP H\u1ed3 Ch\u00ed Minh. H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 05 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi: V\u0103n ph\u00f2ng \u0111\u1ea1i..<\/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\/30619"}],"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=30619"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30619\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30619"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}