{"id":6404,"date":"2015-08-05T10:31:00","date_gmt":"2015-08-05T10:31:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6404"},"modified":"2015-08-10T07:17:42","modified_gmt":"2015-08-10T07:17:42","slug":"chi-dam-hieu-hi-cho-nguoi-lao-dong-tinh-thue-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6404","title":{"rendered":"Chi \u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

\"Chi<\/h2>\n

Doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3 mang t\u00ednh ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Trong \u0111\u00f3, \u00f3 nh\u1eefng kho\u1ea3n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng chi \u0111\u00e1m hi\u1ebfu h\u1ec9. Chi \u0111\u00e1m hi\u1ebfu h\u1ec9 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0khi\u00a0t\u00ednh thu\u1ebf TNDN v\u00e0 c\u00f3 t\u00ednh v\u00e0o \u00a0thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb qua b\u00e0i vi\u1ebft : Chi \u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

1. Thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 4 \u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a><\/strong> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a><\/strong>) \u00a0quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng chi ch\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c2.30. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/em><\/span><\/p>\n

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

\u2013 Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con\u00a0 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y)<\/em>\u00a0<\/em>v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, chi \u0111\u00e1m hi\u1ec3u h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu:<\/span><\/p>\n

1.1 \u00a0\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh trong :<\/span><\/p>\n