{"id":31080,"date":"2017-10-04T00:45:31","date_gmt":"2017-10-04T00:45:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31080"},"modified":"2017-09-25T03:19:52","modified_gmt":"2017-09-25T03:19:52","slug":"nhung-khoan-chi-co-tinh-chat-luong-cua-chu-doanh-nghiep-tu-nhan-va-giam-doc-cong-ty-tnhh-1tv","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31080","title":{"rendered":"Nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH 1TV"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNDN, c\u00e1c kho\u1ea3n ti\u1ec1n \u00a0l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN. Nh\u01b0ng nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean th\u00ec sao?<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH 1TV<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. Thu\u1ebf TNDN v\u1edbi nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7\u00a0doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH 1TV<\/strong>.<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">\u00a0C\u0103n c\u1ee9 \u0110i\u1ec1u 4\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0\u00a096\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111<\/span>\u1ecb<span lang=\"VI\">nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201c<\/span><\/i><i>1.<\/i><i><span lang=\"VI\">\u00a0Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">a) Kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0th\u1ef1c t\u1ebf ph\u00e1t sinh\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">i\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">b) Kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p<\/span><\/i><i>\u00a0l<\/i><i><span lang=\"VI\">u\u1eadt.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">c) Kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) kh<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230;2. C\u00e1c kho\u1ea3n ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao<\/span><\/i><i><span lang=\"VI\">\u00a0<\/span><\/i><i><span lang=\"VI\">g\u1ed3m:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230;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><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230;b) C\u00e1c kho\u1ea3n ti\u1ec1n\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, ch<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00a0mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \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\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">ao \u0111\u1ed9ng; Th<\/span><\/i><i>\u1ecfa<\/i><i><span lang=\"VI\">\u00a0\u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T<\/span><\/i><i>\u1ed5<\/i><i><span lang=\"VI\">ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T<\/span><\/i><i>\u1ed5<\/i><i><span lang=\"VI\">ng c\u00f4ng ty.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230;d) Ti<\/span><\/i><i>\u1ec1<\/i><i><span lang=\"VI\">n l\u01b0\u01a1ng, ti<\/span><\/i><i>\u1ec1<\/i><i><span lang=\"VI\">n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh v<\/span><\/i><i>i<\/i><i><span lang=\"VI\">\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7);\u00a0<\/span><\/i><i>\u2026..<\/i><i><span lang=\"VI\">\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng v\u0103n s\u1ed1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-5421ct-ttht-chinh-sach-thue-doi-voi-khoan-co-tinh-chat-tien-luong-tien-cong-ha-noi-2017\/\">C\u00f4ng v\u0103n s\u1ed1: 5421\/CT-TTHT<\/a> \u00a0c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n chi cho Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH 1 TV nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;V<span lang=\"VI\">\u1ec1 thu\u1ebf TNDN, thu\u1ebf GTGT: C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty kho\u1ea3n chi cho ch\u1ee7 C\u00f4ng ty n\u00eau\u00a0<\/span>tr<span lang=\"VI\">\u00ean.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, v\u00e0 gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH 1TV :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN, k\u1ec3 c\u1ea3 nh\u1eefng kho\u1ea3n chi n\u00e0y\u00a0\u0111\u00e3\u00a0\u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh trong h\u1ee3p\u00a0\u0111\u1ed3ng lao\u00a0\u0111\u1ed9ng,\u00a0<span lang=\"VI\">Th<\/span>\u1ecfa\u00a0<span lang=\"VI\">\u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Thu\u1ebf TNCN\u00a0v\u1edbi nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7\u00a0doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH 1TV<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u0103n c<\/span>\u1ee9<span lang=\"VI\">\u00a0\u0110i\u1ec1u 2\u00a0<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\u00a0<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">111<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s<\/span>\u1eed<span lang=\"VI\">a \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 11\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a>)\u00a0quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\u201c<\/i><i><span lang=\"VI\">&#8230; 2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<u>nh<\/u><\/span><\/i><i><u>\u1ead<\/u><\/i><i><u><span lang=\"VI\">n \u0111<\/span><\/u><\/i><i><u>\u01b0\u1ee3<\/u><\/i><i><u><span lang=\"VI\">c t\u1eeb\u00a0<\/span><\/u><\/i><i><u>ng\u01b0\u1eddi<\/u><\/i><i><u><span lang=\"VI\">\u00a0s\u1eed d<\/span><\/u><\/i><i><u>\u1ee5<\/u><\/i><i><u><span lang=\"VI\">ng lao \u0111<\/span><\/u><\/i><i><u>\u1ed9ng<\/u><\/i><i><span lang=\"VI\">, bao g\u1ed3m:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b<\/span><\/i><i>\u1eb1<\/i><i><span lang=\"VI\">ng ti\u1ec1n.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230; \u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u0111.<\/span><\/i><i>1<\/i><i><span lang=\"VI\">) Ti\u1ec1n nh\u00e0 \u1edf<\/span><\/i><i>,<\/i><i><span lang=\"VI\">\u00a0\u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf\u00a0<\/span><\/i><i>d<\/i><i><span lang=\"VI\">o ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111<\/span><\/i><i>\u1ec3<\/i><i><span lang=\"VI\">\u00a0cung c\u1ea5p mi<\/span><\/i><i>\u1ec5<\/i><i><span lang=\"VI\">n ph\u00ed cho ng\u01b0\u1eddi\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">ao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p; &#8230;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">&#8230;Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf\u00a0<\/span><\/i><i>d<\/i><i><span lang=\"VI\">o \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp&#8230;<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\u0111<\/i><i><span lang=\"VI\">.5) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi\u00a0<\/span><\/i><i>l<\/i><i><span lang=\"VI\">ao \u0111\u1ed9ng theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb. &#8230;\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng v\u0103n s\u1ed1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-5421ct-ttht-chinh-sach-thue-doi-voi-khoan-co-tinh-chat-tien-luong-tien-cong-ha-noi-2017\/\">C\u00f4ng v\u0103n s\u1ed1: 5421\/CT-TTHT<\/a>\u00a0\u00a0c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 n\u1ed9i c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n chi cho Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH 1 TV nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>V<\/em><span lang=\"VI\"><em>\u1ec1 thu\u1ebf TNCN: kho\u1ea3n l\u1ee3i \u00edch m\u00e0 ch\u1ee7 C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c n\u00eau tr\u00ean kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 C\u00f4ng ty.<\/em>&#8220;<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, nh\u1eefng kho\u1ea3n l\u1ee3i\u00a0\u00edch m\u00e0 Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, Gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH 1TV nh\u1eadn\u00a0\u0111\u01b0\u1ee3c, khi tham gia\u00a0\u0111i\u1ec1u h\u00e0nh c\u00f4ng vi\u1ec7c, s\u1ebd kh\u00f4ng 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 <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-5421ct-ttht-chinh-sach-thue-doi-voi-khoan-co-tinh-chat-tien-luong-tien-cong-ha-noi-2017\/\">C\u00f4ng v\u0103n s\u1ed1: 5421\/CT-TTHT<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Theo quy\u00a0\u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNDN, c\u00e1c kho\u1ea3n ti\u1ec1n \u00a0l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN. Nh\u01b0ng nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Gi\u00e1m\u00a0\u0111\u1ed1c c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean..<\/p>\n","protected":false},"author":7,"featured_media":26772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4465,4466,4467,4468],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31080"}],"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=31080"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31080\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26772"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31080"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}