{"id":3229,"date":"2015-07-23T09:02:57","date_gmt":"2015-07-23T09:02:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3229"},"modified":"2015-08-13T03:38:47","modified_gmt":"2015-08-13T03:38:47","slug":"cong-van-so-45682014tct-tncn-chinh-sach-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3229","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 4568\/2014\/TCT-TNCN – Ch\u00ednh s\u00e1ch thu\u1ebf TNCN"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2014 T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u00f4ng v\u0103n s\u1ed1 4568\/2014\/TCT-TNCN – Ch\u00ednh s\u00e1ch thu\u1ebf TNCN tr\u1ea3 l\u1eddi C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 Nam \u0110\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH MTV. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb t\u1ea1i \u0111\u00e2y.<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 2916\/CT-TTHT ng\u00e0y 25\/7\/2014 c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n

\u201cd) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n 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 vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.\u201d<\/em><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/strong> ng\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 l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><\/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<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao cho ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty l\u00e0 gi\u00e1m \u0111\u1ed1c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n thu nh\u1eadp tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

\"C\u00f4ng<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2014 T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u00f4ng v\u0103n s\u1ed1 4568\/2014\/TCT-TNCN – Ch\u00ednh s\u00e1ch thu\u1ebf TNCN tr\u1ea3 l\u1eddi C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 Nam \u0110\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ty TNHH MTV. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1ea1i \u0111\u00e2y,<\/p>\n","protected":false},"author":7,"featured_media":3737,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[349],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3229"}],"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=3229"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3229\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3737"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3229"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}