{"id":30845,"date":"2017-08-30T06:47:12","date_gmt":"2017-08-30T06:47:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30845"},"modified":"2017-09-06T09:44:13","modified_gmt":"2017-09-06T09:44:13","slug":"cong-van-so-6348ct-ttht-ve-thue-tncn-voi-tien-hoc-phi-cua-con-nguoi-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30845","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 : 6348\/CT-TT&HT v\u1ec1 thu\u1ebf TNCN v\u1edbi ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a con ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i."},"content":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1 : 6348\/CT-TT&HT v\u1ec1 thu\u1ebf TNCN v\u1edbi ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a con ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i.<\/span><\/h1>\n\n\n\n\n\n\n
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T\u1ed4NG C\u1ee4C THU\u1ebe<\/h4>\n<\/td>\n

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C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/h4>\n<\/td>\n<\/tr>\n

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C\u1ee4C THU\u1ebe T\u1ec8NH B\u00ccNH D\u01af\u01a0NG<\/strong><\/h4>\n<\/td>\n

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\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/h4>\n<\/td>\n<\/tr>\n

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S\u1ed1 : 6348\/CT-TT&HT<\/h3>\n<\/td>\n

\u00a0B\u00ecnh D\u01b0\u01a1ng, ng\u00e0y \u00a0\u00a002\u00a0\u00a0\u00a0 th\u00e1ng \u00a0\u00a0\u00a06\u00a0\u00a0\u00a0 n\u0103m 2014<\/em><\/td>\n<\/tr>\n
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V\/v h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf<\/h3>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n
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\u00a0K\u00ednh g\u1eedi: C\u00f4ng ty United Potteries S\u00e0i G\u00f2n<\/h2>\n<\/td>\n<\/tr>\n

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\u00a0Khu B, T\u1ed5ng kho H\u1ed3ng Long, KCN S\u00f3ng Th\u1ea7n, TX.D\u0129 An, B\u00ecnh D\u01b0\u01a1ng<\/em><\/p>\n

MST: 3700278711<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ee5c Thu\u1ebf c\u00f3 nh\u1eadn c\u00f4ng v\u0103n s\u1ed1 38.13\/CV ng\u00e0y 29\/11\/2013 c\u1ee7a C\u00f4ng ty v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 ng\u00e0y 26\/12\/2013 C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 16833\/CT-TT&HT b\u00e1o C\u00f4ng ty ch\u1edd xem x\u00e9t, gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

Nay, C\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 1; ti\u1ebft 2.5-kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC ng\u00e0y 27\/07\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em>1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/em><\/span><\/p>\n

    \n
  1. a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/li>\n
  2. b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em><\/span><\/li>\n
  3. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/li>\n
  4. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/li>\n<\/ol>\n

    –\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u1edbi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i 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 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, kho\u1ea3n chi n\u00e0y kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 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

    C\u0103n c\u1ee9 ti\u1ebft g, 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 quy \u0111\u1ecbnh:<\/span><\/p>\n

    \u201cg) Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n sau:<\/em><\/span><\/p>\n

    g.7)\u00a0 Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \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 \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c \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 \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9.\u201d<\/em><\/span><\/p>\n

    \u00a0C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 1857\/TCT-CS ng\u00e0y 21\/5\/2014 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi cho C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng v\u1ec1 vi\u1ec7c tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>\n

    C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 tho\u1ea3 thu\u1eadn C\u00f4ng ty ch\u1ecbu tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 h\u1ed9 kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb thu ti\u1ec1n h\u1ecdc ph\u00ed c\u00f3 ghi t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a C\u00f4ng ty 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 TNDN. Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng khi t\u00ednh thu\u1ebf TNCN.<\/span><\/p>\n

    C\u1ee5c Thu\u1ebf b\u00e1o cho C\u00f4ng ty bi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n.\/.\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

    N\u01a1i nh\u1eadn:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 KT.C\u1ee4C TR\u01af\u1edeNG \u00a0\u00a0\u00a0<\/strong><\/p>\n

    \u00a0 –<\/em>\u00a0Nh\u01b0 tr\u00ean; \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u00a0 \u00a0 \u00a0PH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/p>\n

    – P.TT & HT;<\/p>\n

    \u00a0\u00a0<\/em>–<\/em>\u00a0L\u01b0u HCQT-TV-AC.<\/p>\n

    (131219\/108\/130280). \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u00e3 k\u00fd : V\u00f5 Thanh B\u00ecnh<\/p>\n","protected":false},"excerpt":{"rendered":"

    K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc to\u00e0n v\u0103n C\u00f4ng v\u0103n s\u1ed1 : 6348\/CT-TT&HT v\u1ec1 thu\u1ebf TNCN v\u1edbi ti\u1ec1n h\u1ecdc ph\u00ed c\u1ee7a con ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i. T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM C\u1ee4C THU\u1ebe T\u1ec8NH B\u00ccNH D\u01af\u01a0NG \u0110\u1ed9c l\u1eadp –..<\/p>\n","protected":false},"author":7,"featured_media":30981,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4387,4388,4389],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30845"}],"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=30845"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30845\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30981"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30845"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}