{"id":30830,"date":"2017-09-01T06:40:53","date_gmt":"2017-09-01T06:40:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30830"},"modified":"2017-08-30T07:02:01","modified_gmt":"2017-08-30T07:02:01","slug":"hoc-phi-cua-con-cua-nguoi-nuoc-ngoai-co-tinh-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30830","title":{"rendered":"Ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 t\u00ednh thu\u1ebf TNCN?"},"content":{"rendered":"<div style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn.png\"><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-29730\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn-300x181.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN \" width=\"300\" height=\"181\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn-300x181.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/01\/C\u00e1ch-t\u00ednh-thu\u1ebf-tncn.png 500w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p class=\"wp-caption-text\">Ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 t\u00ednh thu\u1ebf TNCN?<\/p><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Trong qu\u00e1 tr\u00ecnh m\u1edf c\u1ee7a v\u00e0 h\u1ed9i nh\u1eadp n\u00ean tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam s\u1ebd \u00a0c\u00f3 nhi\u1ec1u chuy\u00ean gia c\u0169ng nh\u01b0 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. \u0110\u1ec3 ti\u1ec7n cho vi\u1ec7c ch\u0103m s\u00f3c con c\u00e1i \u0111\u00e3 c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi N\u01b0\u1edbc Ngo\u00e0i \u00a0\u0111\u01b0a con sang h\u1ecdc t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 \u00a0c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf \u0111\u1ed1i v\u1edbi \u00a0kho\u1ea3n chi h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam qua b\u00e0i vi\u1ebft sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 t\u00ednh thu\u1ebf TNCN?<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i\u00a0\u0110i\u1ec1u 4\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\"><strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0<\/a>s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung Ti\u1ebft b\u00a0\u0110i\u1ec3m 2.6 Kho\u1ea3n 2\u00a0\u0110i\u1ec1u 6\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0<\/a><\/strong>quy\u00a0\u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201cTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u00ec\u00a0Doanh nghi\u1ec7p chi ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i lao\u00a0\u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu th\u1ecfa m\u00e3n c\u00e1c\u00a0\u0111i\u1ec1u ki\u1ec7n sau\u00a0\u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ecdc t\u1ea1i Vi\u1ec7t Nam t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 ghi r\u00f5 trong vi\u1ec7c chi tr\u1ea3 trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 ghi t\u00ean c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i\u00a0\u0110i\u1ec3m g7 Kho\u1ea3n 2\u00a0\u0110i\u1ec1u 2\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a><\/strong>\u00a0quy\u00a0\u0111\u1ecbnh v\u1ec1 kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif;\">\u201d g.7) Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam h\u1ecdc t\u1ea1i Vi\u1ec7t Nam, con c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng Vi\u1ec7t Nam\u00a0\u0111ang l\u00e0m vi\u1ec7c\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non\u00a0\u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao\u00a0\u0111\u1ed9ng tr\u1ea3 h\u1ed9\u201d<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 quy\u00a0\u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p chi ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c\u00a0t\u1ea1i Vi\u1ec7t Nam t\u1eeb m\u1ea7m non\u00a0\u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng m\u00e0 do c\u00f4ng ty tr\u1ea3 s\u1ebd kh\u00f4ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<em>\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-6348ct-ttht-ve-thue-tncn-voi-tien-hoc-phi-cua-con-nguoi-lao-dong-nuoc-ngoai\/\" target=\"_blank\">C\u00f4ng v\u0103n s\u1ed1 6348\/CT-TT&amp;HT<\/a><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-phu-cap-tro-cap-khong-chiu-thue-tncn\/\" target=\"_blank\">Nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/khoan-tien-boi-thuong-khong-chiu-thue-tncn\/\" target=\"_blank\">Kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-voi-chuyen-gia-nuoc-ngoai\/\" target=\"_blank\">C\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh m\u1edf c\u1ee7a v\u00e0 h\u1ed9i nh\u1eadp n\u00ean tr\u00ean th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam s\u1ebd \u00a0c\u00f3 nhi\u1ec1u chuy\u00ean gia c\u0169ng nh\u01b0 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. \u0110\u1ec3 ti\u1ec7n cho vi\u1ec7c ch\u0103m s\u00f3c con c\u00e1i \u0111\u00e3 c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi N\u01b0\u1edbc Ngo\u00e0i \u00a0\u0111\u01b0a con sang h\u1ecdc t\u1ea1i Vi\u1ec7t Nam.\u00a0V\u1eady ti\u1ec1n..<\/p>\n","protected":false},"author":7,"featured_media":29730,"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\/30830"}],"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=30830"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30830\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29730"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30830"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}