{"id":31090,"date":"2017-10-01T00:45:33","date_gmt":"2017-10-01T00:45:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31090"},"modified":"2017-09-25T02:00:52","modified_gmt":"2017-09-25T02:00:52","slug":"thue-tncn-voi-hop-dong-nhan-cong-thue-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31090","title":{"rendered":"Thu\u1ebf TNCN v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i."},"content":{"rendered":"<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i. Vi\u1ec7c thu\u00ea ngo\u00e0i n\u00e0y l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd khi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, nh\u01b0ng quy \u0111\u1ecbnh v\u1ec1 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i n\u00e0y\u00a0 nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft<\/span><\/strong><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i<\/span><\/strong><\/h2>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong> Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/strong><strong> \u0111\u1ed1i v\u1edbi nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i.<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ea1i\u00a0\u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 2, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi\u00a0lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng\u00a0lao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><em>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<\/em><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, thu nh\u1eadp nh\u00e2n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ti\u1ec1n c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n<\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong> Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i.<\/strong><\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ea1i\u00a0\u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201ci) Kh\u1ea5u tr\u1eeb\u00a0thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9\u00a0lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng\u00a0d\u1eabn t\u1ea1i\u00a0\u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2\u00a0Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0lao \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\u1ea5u 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<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"http:\/\/31013\">C\u00f4ng v\u0103n s\u1ed1: 2547\/TCT-TNCN<\/a> c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;&#8230;(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\u00ecnh\u00a0c\u1ea5p\u00a0tho\u00e1t\u00a0n\u01b0\u1edbc, ch\u0103m s\u00f3c c\u00e2y xanh, x\u00e2y d\u1ef1ng c\u1ea7u \u0111\u01b0\u1eddng &#8230; 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.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1eady c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh th\u00ec :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp m\u00e0 c\u00e1 nh\u1eadn nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n hay c\u00e1 nh\u00e2n l\u00e0\u00a0\u0111\u1ea1i di\u1ec7n cho nh\u00f3m c\u00e1 nh\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p 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..<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-2547tct-tncn-vv-chinh-sach-thue-tncn-voi-hop-dong-nhan-cong-thue-ngoai\/\">C\u00f4ng v\u0103n s\u1ed1 2547\/TCT-TNCN<\/a> ng\u00e0y 12 th\u00e1ng 6 n\u0103m 2017.<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p ph\u00e1t sinh h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i. Vi\u1ec7c thu\u00ea ngo\u00e0i n\u00e0y l\u00e0 ho\u00e0n to\u00e0n h\u1ee3p l\u00fd khi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u, nh\u01b0ng quy \u0111\u1ecbnh v\u1ec1 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng nh\u00e2n c\u00f4ng thu\u00ea ngo\u00e0i n\u00e0y\u00a0 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c..<\/p>\n","protected":false},"author":7,"featured_media":1355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4420,4461,2670],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31090"}],"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=31090"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31090\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/1355"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31090"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}