{"id":7719,"date":"2015-08-10T13:30:02","date_gmt":"2015-08-10T13:30:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7719"},"modified":"2015-08-12T07:24:46","modified_gmt":"2015-08-12T07:24:46","slug":"thoi-gian-thu-viec-co-khau-tru-thue-thu-nhap-ca-nhan-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7719","title":{"rendered":"Th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng"},"content":{"rendered":"

\"Th\u1eddi<\/p>\n

C\u00e1c c\u00f4ng ty th\u01b0\u1eddng c\u00f3 th\u1eddi gian th\u1eed vi\u1ec7c tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady th\u1eddi gian th\u1eed vi\u1ec7c \u0111\u00f3 t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o? Kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh n\u00e0o? K\u1ebf to\u00e1n Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0Th\u1eddi gian th\u1eed vi\u1ec7c c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng<\/span><\/p>\n

\n

Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201cb) <\/em>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/span><\/p>\n

b.1)<\/em> \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p <\/em>c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng <\/em>t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i<\/em>.<\/em><\/span><\/p>\n

b.2)<\/em> \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean nh\u01b0ng ngh\u1ec9 l\u00e0m tr\u01b0\u1edbc khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u1eabn th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n.<\/em><\/span><\/p>\n

….<\/em><\/span><\/p>\n

i) Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/em><\/span><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 <\/em>ti\u1ec1n <\/em>c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c <\/em>cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng <\/em>(<\/em>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 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo <\/em>m<\/em>\u1eabu <\/em>ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/em>) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf <\/em>thu nh\u1eadp c\u00e1 nh\u00e2n<\/em>.<\/em><\/span><\/p>\n

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

C\u00e1 nh\u00e2n l\u00e0m cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

– N\u1ebfu sau th\u1eddi gian th\u1eed vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng ti\u1ebfp t\u1ee5c k\u00fd h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n, th\u00ec th\u1eddi gian th\u1eed vi\u1ec7c c\u0169ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n<\/span><\/p>\n

– N\u1ebfu\u00a0sau th\u1eddi gian th\u1eed vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ti\u1ebfp t\u1ee5c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n:<\/span><\/p>\n

+ Kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m i, Kho\u1ea3n 1, \u0110i\u1ec1u 25, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC: N\u1ebfu m\u1ed7i l\u1ea7n chi tr\u1ea3 cho c\u00e1 nh\u00e2n tr\u00ean 2 tri\u1ec7u \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

+ N\u1ebfu c\u00e1 nh\u00e2n l\u00e0m b\u1ea3n cam k\u1ebft 23\/BCK-TNCN ch\u1ec9 c\u00f3 thu nh\u1eadp duy nh\u1ea5t t\u1ea1i c\u00f4ng ty m\u00e0 t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00f4ng ty t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. C\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft khi \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf TNCN.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c<\/span><\/p>\n

Chi \u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c c\u00f4ng ty th\u01b0\u1eddng c\u00f3 th\u1eddi gian th\u1eed vi\u1ec7c tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady th\u1eddi gian th\u1eed vi\u1ec7c \u0111\u00f3 t\u00ednh thu\u1ebf TNCN nh\u01b0 th\u1ebf n\u00e0o? Kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0Th\u1eddi gian th\u1eed vi\u1ec7c..<\/p>\n","protected":false},"author":7,"featured_media":8182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[925],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7719"}],"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=7719"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7719\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8182"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7719"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}