{"id":7476,"date":"2015-08-09T08:55:25","date_gmt":"2015-08-09T08:55:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7476"},"modified":"2016-12-16T04:06:10","modified_gmt":"2016-12-16T04:06:10","slug":"co-phai-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-cho-nguoi-lao-dong-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7476","title":{"rendered":"C\u00f3 ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-7847 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Co-ph\u1ea3i-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-cho-nguoi-lao-dong-khong-300x200.jpg\" alt=\"C\u00f3 ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?\" width=\"300\" height=\"200\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Co-ph\u1ea3i-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-cho-nguoi-lao-dong-khong-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Co-ph\u1ea3i-cap-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-cho-nguoi-lao-dong-khong.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh. Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? Khi n\u00e0o th\u00ec ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n, v\u00e0 c\u00f3 b\u1eaft <strong>bu\u1ed9c ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng. <\/strong>C\u00e2u tr\u1ea3 l\u1eddi s\u1ebd c\u00f3 trong chia s\u1ebb sau \u0111\u00e2y c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC <\/a><\/strong>quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>Kh\u1ea5u tr\u1eeb thu\u1ebf 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 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, \u201c<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p tr\u01b0\u1edbc khi chi tr\u1ea3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u1edf r\u1ea5t nhi\u1ec1u h\u00ecnh th\u1ee9c thu nh\u1eadp nh\u01b0 :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\u2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ea7u h\u1ebft c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3, tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp. Ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng, l\u00e0 trong k\u1ef3 c\u01a1 quan chi tr\u1ea3 t\u1ea1m th\u1eddi kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 trong th\u00e1ng. Cu\u1ed1i n\u0103m, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb\u2026 \u00a0quy\u1ebft to\u00e1n tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng trong n\u0103m<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 2 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201ca) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) C\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng: c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026\u2026<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho c\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n, ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf m\u1ed9t l\u1ea7n cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb trong 1 n\u0103m<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ec9 nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i\u00a0 h\u1ea1n, c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u1edbi ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea9u tr\u1eeb thu\u1ebf :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, c\u00f3 s\u1ed1 thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb trong n\u0103m, nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf, kh\u00f4ng y\u00eau c\u1ea7u c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, th\u00ec kh\u00f4ng ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 quy\u1ebft to\u00e1n, kh\u00f4ng ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, c\u00f3 s\u1ed1 thu\u1ebf b\u1ecb kh\u1ea5u tr\u1eeb trong n\u0103m, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5 1<\/strong>: \u00d4ng Q k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi c\u00f4ng ty X \u0111\u1ec3 ch\u0103m s\u00f3c c\u00e2y c\u1ea3nh t\u1ea1i khu\u00f4n vi\u00ean c\u1ee7a C\u00f4ng ty theo l\u1ecbch m\u1ed9t th\u00e1ng m\u1ed9t l\u1ea7n trong th\u1eddi gian t\u1eeb th\u00e1ng 9\/2013 \u0111\u1ebfn th\u00e1ng 4\/2014. Thu nh\u1eadp c\u1ee7a \u00f4ng Q \u0111\u01b0\u1ee3c C\u00f4ng ty thanh to\u00e1n theo t\u1eebng th\u00e1ng v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 03 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00f4ng Q c\u00f3 th\u1ec3 y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb theo t\u1eebng th\u00e1ng ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 9 \u0111\u1ebfn th\u00e1ng 12\/2013 v\u00e0 m\u1ed9t ch\u1ee9ng t\u1eeb cho th\u1eddi gian t\u1eeb th\u00e1ng 01 \u0111\u1ebfn th\u00e1ng 04\/2014.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0V\u00ed d\u1ee5 2<\/strong>: \u00d4ng R k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n (t\u1eeb th\u00e1ng 9\/2013 \u0111\u1ebfn th\u00e1ng h\u1ebft th\u00e1ng 8\/2014) v\u1edbi c\u00f4ng ty Y. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu \u00f4ng R thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00f3 y\u00eau c\u1ea7u C\u00f4ng ty c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb th\u00ec C\u00f4ng ty s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea5p 01 ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u1eeb th\u00e1ng 9 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2013 v\u00e0 01 ch\u1ee9ng t\u1eeb cho th\u1eddi gian t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 8\/2014.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i v\u00e0 l\u00e0m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo m\u1eabu BC8\/AC v\u00e0 m\u1eabu CTT25\/AC.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-hop-dong-thue-khoan-nhan-cong\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi h\u1ee3p\u00a0\u0111\u1ed3ng kho\u00e1n nh\u00e2n c\u00f4ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-quyet-toan-thue-tncn-doi-voi-nhung-ca-nhan-truc-tiep-khai-quyet-toan-thue\/\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh. Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng? Khi n\u00e0o th\u00ec ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1..<\/p>\n","protected":false},"author":7,"featured_media":7940,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[939],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7476"}],"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=7476"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7476\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7940"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7476"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}