{"id":30895,"date":"2017-09-17T00:45:02","date_gmt":"2017-09-17T00:45:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30895"},"modified":"2017-09-18T01:31:45","modified_gmt":"2017-09-18T01:31:45","slug":"cv-48185-ct-ttht-chi-tra-thue-tncn-toan-cau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30895","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 48185\/CT-TTHT V\/v chi tr\u1ea3 thu\u1ebf TNCN to\u00e0n c\u1ea7u cho ng\u01b0\u1eddi lao \u0111\u1ed9ng."},"content":{"rendered":"

N\u1ed9p thay c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf TNCN to\u00e0n c\u1ea7u th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn\u00a0\u0111\u1ebfn b\u1ea1n\u00a0\u0111\u1ecdc\u00a0to\u00e0n v\u0103n\u00a0C\u00f4ng v\u0103n s\u1ed1: 48185\/CT-TTHT \u00a0 V\/v chi tr\u1ea3 thu\u1ebf TNCN to\u00e0n c\u1ea7u cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/h2>\n

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T\u1ed4NG C\u1ee4C THU\u1ebe \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 C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I \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\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span>S\u1ed1: 48185 \/ CT-TTHT \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 \u00a0H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 07 n\u0103m 2017<\/em><\/span>V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/p>\n

K\u00ednh g\u1eedi: VP\u0110D C\u00f4ng ty TNHH ES Networks Vi\u1ec7t Nam t\u1ea1i H\u00e0 N\u1ed9i<\/span><\/p>\n

(\u0110\u1ecba ch\u1ec9: P\u1ec8005, t\u1ea7ng 10, 109 Tr\u1ea7n Hung \u0110\u1ea1o, Ho\u00e0n Ki\u1ebfm, TP H\u00e0 N\u1ed9i)<\/span><\/p>\n

MST: 0305543508-001<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c 2 c\u00f4ng v\u00e3n s\u1ed1 29052017 ng\u00e0y 29\/05\/2017 c\u1ee7a VP\u0110D C\u00f4ng ty TNHH ES Networks Vi\u1ec7t Nam t\u1ea1i H\u00e0 N\u1ed9i hoi v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n

1. Tr\u1eeb c\u00e1c kho\u1ea3n ch\u1ec9 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1\u1ec9 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a)\u00a0\u00a0\u00a0\u00a0 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.<\/span><\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 Kho\u1ea3n chi c\u1ecf \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n

c)\u00a0\u00a0\u00a0\u00a0 Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao gom thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u00ea bao g\u1ed3m:<\/span><\/p>\n

2.6. 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:<\/span><\/p>\n

a)\u00a0\u00a0\u00a0\u00a0 Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ebf \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp\u00a0<\/span>th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do\u00a0<\/span>Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed3ng gi\u00e1m \u0111\u00f4c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i\u00a0<\/span>ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u00f4ng c\u00f4ng ty.<\/span><\/p>\n

c)\u00a0\u00a0\u00a0 Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao\u00a0<\/span>\u0111\u1ed9ng nh\u01b0mg h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a ch\u1ec9 tr\u1eeb\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n\u00a0<\/span>l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft\u00a0<\/span>\u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

2.30. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, …\u201d<\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean v\u00e0 n\u1ed9i dung tr\u00ecnh b\u00e0y c\u1ee7a \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

1.\u00a0\u00a0\u00a0 Chi ph\u00ed thu\u1ebf TNCN c\u00f4ng ty tr\u1ea3 thay cho c\u00e1 nh\u00e2n:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb n\u1ed9p thay c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf TNCN\u00a0<\/span>ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp to\u00e0n c\u1ea7u th\u00ec kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0<\/span>h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a \u0111\u01a1n v\u1ecb n\u1ebfu th\u1ecfa thu\u1eadn trong\u00a0<\/span>h\u1ee3p \u0111\u1ed3ng ph\u00e1i c\u1eed nh\u00e2n vi\u00ean t\u1eeb Nh\u1eadt B\u1ea3n sang Vi\u1ec7t Nam l\u00e0m vi\u1ec7c gi\u1eefa c\u00f4ng ty\u00a0<\/span>con v\u00e0 c\u00f4ng ty m\u1eb9 t\u1ea1i Nh\u1eadt B\u1ea3n c\u00f3 \u0111i\u1ec1u kho\u1ea3n v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb thanh to\u00e1n ti\u1ec1n\u00a0<\/span>thu\u1ebf TNCN m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

2.\u00a0\u00a0\u00a0\u00a0 Chi ph\u00ed l\u00e0m gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng, th\u1ebb Visa, th\u1ebb t\u1ea1m tr\u00fa:<\/span><\/p>\n

N\u1ed9i dung v\u01b0\u1edbng m\u1eafc v\u1ec1 chi ph\u00ed l\u00e0m gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng, th\u1ebb visa, th\u1ebb t\u1ea1m\u00a0<\/span>tr\u00fa cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n b\u00e1o c\u00e1o\u00a0<\/span>xin \u00fd ki\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u01a1ng d\u1eabn, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i s\u1ebd\u00a0<\/span>th\u00f4ng b\u00e1o \u0111\u1ec3 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n^\/<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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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 \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<\/span>–\u00a0\u00a0\u00a0\u00a0 Nh\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 Mai S\u01a1n ( \u0110\u00e3 k\u00fd)<\/span>–\u00a0\u00a0\u00a0\u00a0 Ph\u00f2ne: KT1; PC, TNCN;<\/span>–\u00a0\u00a0\u00a0\u00a0 Luu: VT, TTHT(2). \u1ecaSfii\u1ed9<\/span><\/td>\n<\/tr>\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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 <\/p>\n

 <\/p>\n

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

N\u1ed9p thay c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf TNCN to\u00e0n c\u1ea7u th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. K\u1ebf to\u00e1n Centax xin tr\u00edch d\u1eabn\u00a0\u0111\u1ebfn b\u1ea1n\u00a0\u0111\u1ecdc\u00a0to\u00e0n v\u0103n\u00a0C\u00f4ng v\u0103n s\u1ed1: 48185\/CT-TTHT \u00a0 V\/v chi tr\u1ea3 thu\u1ebf TNCN to\u00e0n c\u1ea7u cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.   T\u1ed4NG C\u1ee4C..<\/p>\n","protected":false},"author":7,"featured_media":29687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4444,4445,4446,4447,4448],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30895"}],"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=30895"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30895\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29687"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30895"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}