{"id":30622,"date":"2017-06-07T03:00:27","date_gmt":"2017-06-07T03:00:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30622"},"modified":"2017-06-05T03:25:31","modified_gmt":"2017-06-05T03:25:31","slug":"quy-dinh-ve-muc-khoan-xang-xe-cho-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30622","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng."},"content":{"rendered":"<div id=\"attachment_26935\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/thue-TNCN.jpg\"><img aria-describedby=\"caption-attachment-26935\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-26935\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/thue-TNCN-300x200.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\" width=\"300\" height=\"200\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/thue-TNCN-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/thue-TNCN-1024x683.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/08\/thue-TNCN.jpg 1200w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-26935\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nhi\u1ec1u doanh nghi\u1ec7p kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i d\u00f9ng xe ri\u00eang c\u1ee7a m\u00ecnh \u0111\u1ec3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0ng c\u00f3 nh\u1eefng doanh nghi\u1ec7p kho\u00e1n x\u0103ng xe theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u0103ng thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u1ea3n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh 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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/h2>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u00f9ng xe ri\u00eang tham gia v\u00e0o \u00a0ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;\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,&#8230; 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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">\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><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\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<\/em>.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, m\u1ee9c kho\u00e1n chi x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u00a0kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, n\u1ebfu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) M\u1ee9c kho\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Quy ch\u1ebf kho\u00e1n qu\u1ea3n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) M\u1ee9c chi kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c kho\u00e1n trong nh\u1eefng v\u0103n b\u1ea3n tr\u00ean<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c) Kho\u00e1n ti\u1ec1n x\u0103ng cho nh\u1eefng c\u00e1 nh\u00e2n d\u00f9ng xe ri\u00eang tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p ( nh\u01b0 \u0111i c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng, \u0111i kh\u00e1ch h\u00e0ng, \u0111i ch\u1edf h\u00e0ng&#8230;)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0 Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111i l\u1ea1i c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i <a href=\"http:\/\/30619\">C\u00f4ng v\u0103n s\u1ed1 2192\/TCT-TNCN<\/a> c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf, tr\u1ea3 l\u1eddi v\u1ec1 vi\u1ec7c ti\u1ec1n kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;&#8230;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.&#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, n\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 m\u1ee9c kho\u00e1n x\u0103ng xe theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 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 ph\u1ea3i t\u00ednh v\u00e0o 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=\"http:\/\/30619\">C\u00f4ng v\u0103n s\u1ed12192\/TCT-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 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\/quy-che-chi-tieu-noi-bo\/\">Quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho nh\u00e2n vi\u00ean<\/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\/quy-che-chi-tieu-noi-bo\/\">Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9<\/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\/khong-phat-sinh-thue-tncn-co-phai-nop-to-khai-thang-quy-khong\/\">Kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNCN c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai th\u00e1ng, qu\u00fd kh\u00f4ng?<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nhi\u1ec1u doanh nghi\u1ec7p kho\u00e1n x\u0103ng xe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i d\u00f9ng xe ri\u00eang c\u1ee7a m\u00ecnh \u0111\u1ec3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0ng c\u00f3 nh\u1eefng doanh nghi\u1ec7p kho\u00e1n x\u0103ng xe theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 t\u0103ng thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4297,4298,4299],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30622"}],"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=30622"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30622\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30622"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}