{"id":31442,"date":"2018-04-09T03:17:59","date_gmt":"2018-04-09T03:17:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31442"},"modified":"2018-04-09T03:23:10","modified_gmt":"2018-04-09T03:23:10","slug":"cac-vuong-mac-ve-thue-tncn-tu-hop-dong-dich-vu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31442","title":{"rendered":"C\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf TNCN t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5"},"content":{"rendered":"

C\u00c1C V\u01af\u1edaNG M\u1eaeC V\u1ec0 THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N T\u1eea H\u1ee2P \u0110\u1ed2NG D\u1ecaCH V\u1ee4<\/strong><\/p>\n

C\u00e1c doanh nghi\u1ec7p k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi c\u00e1 nh\u00e2n th\u00ec vi\u1ec7c n\u1ed9p thu\u1ebf th\u1ebf n\u00e0o? V\u00e0 t\u00ednh thu\u1ebf TNCN cho c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? H\u00f4m nay Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/p>\n

\u201c C\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf TNCN t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5\u201d.<\/p>\n

    \n
  1. Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/strong><\/li>\n<\/ol>\n

    T\u1ea1i\u00a0\u0111i\u1ec3m c, 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:<\/p>\n

    \u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0l<\/em>\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/p>\n

    Thu nh\u1eadp t\u1eeb ti\u1ec1<\/em>n\u00a0l<\/em>\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi\u00a0l<\/em>ao \u0111\u1ed9ng nh\u1ead<\/em>n\u00a0\u0111\u01b0\u1ee3c\u00a0<\/em>t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng\u00a0l<\/em>ao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><\/p>\n

    \u2026<\/em><\/p>\n

      \n
    1. c) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a<\/em>, ti\u1ec1<\/em>n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u<\/em>khoa h\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n<\/em>; ti\u1ec1n nhu\u1eadn\u00a0b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/em>v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3<\/em>u di\u1ec5<\/em>n v\u0103n h\u00f3a<\/em>, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o; ti\u1ec1n d\u1ecbch\u00a0<\/em>v\u1ee5 kh\u00e1c, th\u00f9 l<\/em>ao kh\u00e1c.\u201d<\/em><\/li>\n<\/ol>\n

       <\/p>\n

      Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

        \n
      1. Quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/strong><\/li>\n<\/ol>\n

        T\u1ea1i\u00a0\u0111i\u1ec3m i, kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y\u00a015\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/p>\n

        \u201c1.\u00a0<\/em>Kh\u1ea5<\/em>u tr\u1eeb thu\u1ebf<\/em><\/p>\n

        Kh\u1ea5<\/em>u tr\u1eeb thu\u1ebf\u00a0<\/em>l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf\u00a0<\/em>ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n

        \u2026<\/em><\/p>\n

          \n
        1. i) Kh\u1ea5<\/em>u tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/em><\/li>\n<\/ol>\n

          C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1<\/em>n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd\u00a0<\/em>h\u1ee3p \u0111\u1ed3<\/em>ng\u00a0l<\/em>ao\u00a0\u0111<\/em>\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3\u00a0<\/em>t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000)\u00a0\u0111<\/em>\u1ed3ng\/l\u1ea7<\/em>n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5<\/em>u tr\u1eeb thu\u1ebf theo m\u1ee9<\/em>c\u00a01<\/em>0% tr\u00ean thu\u00a0n<\/em>h\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.\u201d<\/em><\/p>\n

          Nh\u01b0 v\u1eady theo quy \u0111\u1ecbnh:<\/p>\n