{"id":30629,"date":"2017-06-10T03:54:38","date_gmt":"2017-06-10T03:54:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30629"},"modified":"2017-06-05T06:39:03","modified_gmt":"2017-06-05T06:39:03","slug":"cong-van-so-1404tct-tncn-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30629","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1404\/TCT-TNCN v\u1ec1 thu nh\u1eadp c\u1ee7a Ch\u1ee7 c\u00f4ng ty TNHH MTV."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/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: <\/span>1404\/TCT-TNCN<\/span>
\n V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNCN<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>14<\/i> th\u00e1ng <\/span>04<\/i> n\u0103m <\/span>2017<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c thu\u1ebf t\u1ec9nh Ph\u00fa Th\u1ecd<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 831\/CT-KTNB ng\u00e0y 22\/2\/2017 c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Ph\u00fa Th\u1ecd v\u1ec1 vi\u1ec7c xin \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp c\u1ee7a ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7. V\u1ea5n \u0111\u1ec1 n\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 90 B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13 ng\u00e0y 18\/6\/2012 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 90. Ti\u1ec1n l\u01b0\u01a1ng<\/span><\/p>\n

1. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c theo th\u1ecfa thu\u1eadn.<\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \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:<\/span><\/p>\n

“2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu 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\u201d<\/span><\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th<\/span>\u00ec kho\u1ea3n ti\u1ec1n c\u1ee7a T\u1ed5ng gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean nh\u1eadn \u0111\u01b0\u1ee3c do ch\u00ednh b\u1ea3n th\u00e2n T\u1ed5ng gi\u00e1<\/span>m \u0111\u1ed1c chi <\/span>tr\u1ea3 kh\u00f4ng ph\u1ea3i l\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \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:<\/span><\/p>\n

“3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n

… c) L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean)\u201d<\/span><\/p>\n

Theo quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec kho\u1ea3n thu nh\u1eadp m\u00e0 ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 nh\u1eadn \u0111\u01b0\u1ee3c sau kh<\/span>i n\u1ed9p thu<\/span>\u1ebf thu nh\u1eadp doanh n<\/span>ghi\u1ec7p theo quy \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span>c\u00f4ng v\u0103n s\u1ed1 917\/TCT-TNCN ng\u00e0y 17\/3\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c thu\u1ebf t<\/span>\u1ec9nh Ph<\/span>\u00fa Th\u1ecd \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;<\/span><\/span>
\n – V\u1ee5 PC5 KTNB, TTra;<\/span>
\n – <\/span>Website TCT;<\/span><\/span>
\n – L\u01b0u: VT, TNCN<\/span>.<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QL THU\u1ebe TNCN
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

Nguy\u1ec5n Duy Minh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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: 1404\/TCT-TNCN V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNCN H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 04 n\u0103m 2017   K\u00ednh g\u1eedi: C\u1ee5c thu\u1ebf t\u1ec9nh Ph\u00fa Th\u1ecd Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 831\/CT-KTNB ng\u00e0y 22\/2\/2017..<\/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\/30629"}],"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=30629"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30629\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30629"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}