{"id":31389,"date":"2017-12-18T06:51:47","date_gmt":"2017-12-18T06:51:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31389"},"modified":"2017-12-18T07:14:52","modified_gmt":"2017-12-18T07:14:52","slug":"cong-van-4677ct-ttht-ve-chinh-sach-thue-thu-nhap-ca-nhan-ha-noi-2017","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31389","title":{"rendered":"C\u00f4ng v\u0103n 4677\/CT-TTHT v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n H\u00e0 N\u1ed9i 2017"},"content":{"rendered":"\n\n\n\n
\n

T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\n——-<\/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><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:\u00a0<\/span>4677\/CT-TTHT
\n<\/span>V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/i><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span><\/i>10<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>02<\/i>\u00a0n\u0103m 2017<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b>\u00a0C\u00f4ng ty TNHH D.<\/span>I.D Vi\u1ec7t Nam\u00a0<\/span>
\n(<\/i>\u0110\u1ecba ch\u1ec9: S<\/span><\/i>\u1ed1<\/i>\u00a0345 Kim M<\/span><\/i>\u00e3<\/i>, P.Ng\u1ecdc Kh<\/span><\/i>\u00e1<\/i>nh, Q. Ba \u0110\u00ecnh, TP. H\u00e0 N\u1ed9i.<\/span><\/i>\u00a0<\/span><\/i>MST: 0104951874)<\/span><\/i><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 010117\/DID ng\u00e0y 04\/01\/2017 c\u1ee7a C\u00f4ng ty TNHH DID Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi t\u1eaft\u00a0<\/span>l\u00e0 C\u00f4ng ty) h\u1ecfi v\u1ec1 ch<\/span>\u00ednh s\u00e1ch thu\u1ebf TNCN, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn\u00a0<\/span>nh\u01b0\u00a0sau:<\/span><\/p>\n

– C\u0103n c\u1ee9 Ti\u1ebft g.7 Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 11<\/a><\/span>1\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a065\/2013\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u01b0\u1edbng d\u1eabn kh\u00f4ng t\u00ednh v<\/span>\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/span><\/p>\n

\u201cg.7) 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 N<\/span><\/i>a<\/i>m\u00a0<\/span><\/i>h<\/i>\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<\/span><\/i>\u1ea7<\/i>m non \u0111\u1ebfn trung h\u1ecdc ph<\/span><\/i>\u1ed5<\/i>\u00a0th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9.\u201d<\/span><\/i><\/p>\n

– C\u0103n c\u1ee9 Ti\u1ebft 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0<\/span>i\u00a0ch\u00ednh h\u01b0\u01a1ng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP<\/a> ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh<\/span>\u1ecb\u00a0\u0111<\/span>\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 18\/6\/2014, Th\u00f4ng t\u01b0 s\u1ed1 119\/20<\/a><\/span>14\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 15<\/span>1\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0<\/span>\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c<\/i>… Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p\u00a0<\/span><\/i>k\u00fd<\/i>\u00a0h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 c\u00f3 gh<\/span><\/i>i<\/i>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 t\u1eeb m\u1ea7m non \u0111\u1ebfn trung 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<\/span><\/i>,<\/i>\u00a0ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h<\/span><\/i>\u00f3a<\/i>\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t<\/span><\/i>\u00ed<\/i>nh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh<\/span><\/i>i<\/i>x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p…\u201d<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng\u00a0<\/span>ty c\u00f3 chi tr\u1ea3 h\u1ed9 ti\u1ec1n h\u1ecdc ph\u00ed, ti\u1ec1n nh\u1eadp h\u1ecdc \u0111\u1ea7u n\u0103m, ti\u1ec1n xe bu\u00fdt \u0111\u01b0a \u0111\u00f3n, ti\u1ec1n \u0103n…. cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111ang theo h\u1ecdc t\u1ea1i Vi\u1ec7t Nam th<\/span>\u00ec\u00a0kho\u1ea3n ti<\/span>\u1ec1n h\u1ecdc ph\u00ed theo b\u1eadc h\u1ecdc t\u1eeb m<\/span>\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5\u00a0<\/span>th\u00f4ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh \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 v\u00e0 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN khi t\u00ednh thu\u1ebf TNCN. C\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ec1n nh\u1eadp h\u1ecdc \u0111\u1ea7u n\u0103m, ti\u1ec1n xe bu\u00fdt \u0111\u01b0a \u0111\u00f3n,\u00a0<\/span>ti\u1ec1n \u0103n…. cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span>\u00a0<\/span>khi x\u00e1c \u0111<\/span>\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN v\u00e0 ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN khi\u00a0<\/span>t\u00ednh<\/span>\u00a0<\/span>thu\u1ebf TNCN.<\/span><\/p>\n

C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n<\/span>.\/.<\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– Ph\u00f2ng Ki\u1ec3m tra thu\u1ebf s\u1ed1 1;
\n– Ph\u00f2ng Ph\u00e1p ch\u1ebf;
\n– L\u01b0u: VT, HTTT(2)<\/span>.<\/td>\n		\n

KT. C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/span><\/b><\/p>\n

Mai S\u01a1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I ——- 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:\u00a04677\/CT-TTHT V\/v tr\u1ea3 l\u1eddi ch\u00ednh s\u00e1ch thu\u1ebf. H\u00e0 N\u1ed9i, ng\u00e0y\u00a010\u00a0th\u00e1ng\u00a002\u00a0n\u0103m 2017   K\u00ednh g\u1eedi:\u00a0C\u00f4ng ty TNHH D.I.D Vi\u1ec7t Nam\u00a0 (\u0110\u1ecba ch\u1ec9: S\u1ed1\u00a0345 Kim M\u00e3, P.Ng\u1ecdc Kh\u00e1nh, Q. Ba \u0110\u00ecnh,..<\/p>\n","protected":false},"author":28,"featured_media":15223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2811,4568,4569],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31389"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31389"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31389\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15223"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31389"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}