{"id":31084,"date":"2017-09-29T00:45:09","date_gmt":"2017-09-29T00:45:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31084"},"modified":"2017-09-29T01:11:40","modified_gmt":"2017-09-29T01:11:40","slug":"cong-van-2547tct-tncn-2017-chinh-sach-thue-tncn-doi-voi-hop-dong-nhan-cong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31084","title":{"rendered":"C\u00f4ng v\u0103n 2547\/TCT-TNCN 2017 ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\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: 2547\/TCT-TNCN<\/span><\/span>
\nV\/v ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h<\/span><\/i>\u1ee3<\/i>p \u0111<\/span><\/i>\u1ed3<\/i>ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>12\u00a0<\/i>th\u00e1ng\u00a0<\/span>0<\/i>6 n\u0103m 20<\/span>1<\/i>7<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b>\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1\u00a0675\/CT-TT&HT\u00a0ng\u00e0y 13\/3\/2017 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i c\u1ee7a C\u00f4ng ty TNHH MTV c\u1ea5p n\u01b0\u1edbc v\u00e0 M\u00f4i tr\u01b0\u1eddng \u0110\u00f4 th\u1ecb \u0110\u1ed3ng Th\u00e1p, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/b><\/span><\/h2>\n

– T\u1ea1i\u00a0\u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0<\/span>l<\/i>\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/i><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0<\/span>l<\/i>\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi\u00a0<\/span>l<\/i>ao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng\u00a0<\/span>l<\/i>ao \u0111\u1ed9ng, bao g<\/span>\u1ed3<\/i>m:<\/span><\/i><\/span><\/p>\n

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\u1eb1ng ti\u1ec1n.\u201d<\/span><\/i><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/b><\/span><\/h2>\n

– T\u1ea1i\u00a0\u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201ci) Kh<\/span>\u1ea5<\/i>u tr<\/span>\u1eeb\u00a0<\/i>thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/i><\/span><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c<\/span>\u00f4<\/i>ng, ti\u1ec1n th<\/span>\u00f9\u00a0<\/i>lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111<\/span>\u1ed3<\/i>ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng\u00a0<\/span>d<\/i>\u1eabn t\u1ea1i\u00a0\u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2\u00a0Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k<\/span>\u00fd\u00a0<\/i>h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>l<\/i>ao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng\u00a0c\u00f3\u00a0t\u1ed5ng\u00a0m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh<\/span>\u1ea5<\/i>u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.\u201d<\/span><\/i><\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n kinh doanh<\/span><\/b><\/span><\/h2>\n

– T\u1ea1i\u00a0Kho\u1ea3n 1, \u0110i\u1ec1u 6 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11\u00a0ng\u00e0y 14\/6\/2005 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/i>Th\u01b0\u01a1ng nh\u00e2n bao g\u1ed3m t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh\u00a0<\/span>l<\/i>\u1eadp h\u1ee3p ph\u00e1p, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed9c\u00a0<\/span>l<\/i>\u1eadp, th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh<\/span>\u201d<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH MTV c\u1ea5p n\u01b0\u1edbc v\u00e0 M\u00f4i tr\u01b0\u1eddng \u0111\u00f4 th\u1ecb \u0110\u1ed3ng Th\u00e1p (C\u00f4ng ty) k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 thi c\u00f4ng l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1eddng \u1ed1ng, duy tu, s\u1eeda ch\u1eefa c\u00e1c c\u00f4ng tr\u00ec<\/span>nh\u00a0c\u1ea5p\u00a0tho\u00e1t\u00a0n\u01b0\u1edbc, ch\u0103m s\u00f3c c\u00e2y xanh, x\u00e2y d\u1ef1ng c\u1ea7u \u0111\u01b0\u1eddng … th\u00ec thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo thu\u1ebf su\u1ea5t 10% tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n, kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n cho nh\u00f3m c\u00e1 nh\u00e2n. C\u1ee5c Thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/span><\/p>\n

T\u1ed5ng<\/span>\u00a0c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 PC;<\/span><\/span>
\n– Website T<\/span>CT;
\n– L\u01b0u: VT, TNCN(2).<\/span><\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QLT THU NH\u1eacP C\u00c1 NH\u00c2N
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan<\/span><\/p>\n<\/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: 2547\/TCT-TNCN V\/v ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i H\u00e0 N\u1ed9i, ng\u00e0y\u00a012\u00a0th\u00e1ng\u00a006 n\u0103m 2017 \u00a0 K\u00ednh g\u1eedi:\u00a0C\u1ee5c Thu\u1ebf t\u1ec9nh \u0110\u1ed3ng Th\u00e1p Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n..<\/p>\n","protected":false},"author":7,"featured_media":1104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2689,4449,4450],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31084"}],"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=31084"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31084\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/1104"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31084"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}