{"id":8793,"date":"2015-08-14T04:01:32","date_gmt":"2015-08-14T04:01:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8793"},"modified":"2015-08-17T23:23:32","modified_gmt":"2015-08-17T23:23:32","slug":"cac-khoan-thu-nhap-khong-chiu-thue-tncn-cua-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8793","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"

\"C\u00e1c<\/h2>\n
Khi th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f3 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. B\u00e0i vi\u1ebft n\u00e0y K\u1ebf to\u00e1n Centax s\u1ebd t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m 2015\u00a0<\/i><\/span><\/div>\n
\n

1. \u0110\u1ed1i v\u1edbi ti\u1ec1n \u0103n ca.<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m g, Ti\u1ebft g5 quy \u0111\u1ecbnh v\u1ec1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n sau:<\/span><\/p>\n

\u201c<\/em><\/strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.\u201d<\/em><\/span><\/p>\n

Hi\u1ec7n nay, B\u1ed9 Lao \u0110\u1ed9ng quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p \u0103n ca l\u00e0 680.000\u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 10\/2012\/TT-BL\u0110TBXH<\/a><\/strong> ng\u00e0y 26\/04\/2012. S\u1ed1 ti\u1ec1n \u0103n ca m\u00e0 doanh nghi\u1ec7p chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb 680.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN. N\u1ebfu doanh nghi\u1ec7p chi ti\u1ec1n \u0103n ca cao h\u01a1n 680.000 \u0111\u1ed3ng th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch cao h\u01a1n 680.000 \u0111\u1ed3ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi chi ph\u00ed \u0111i\u1ec7n tho\u1ea1i, v\u0103n ph\u00f2ng ph\u1ea9m, trang ph\u1ee5c<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111, Ti\u1ebft \u01114 quy \u0111\u1ecbnh v\u1ec1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n sau:<\/span><\/p>\n

\u201c<\/em><\/strong>\u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,… cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau<\/em><\/span><\/p>\n

\u0111.4.1) \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3, H\u1ed9i, Hi\u1ec7p h\u1ed9i: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

\u0111.4.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n

N\u1ebfu m\u1ed9t n\u0103m doanh nghi\u1ec7p (DN) chi cho NL\u0110 chi ph\u00ed trang ph\u1ee5c b\u1eb1ng ti\u1ec1n l\u00e0 5.000.000 \u0111\u1ed3ng th\u00ec kho\u1ea3n chi 5.000.000 \u0111\u1ed3ng n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a NL\u0110. Quy \u0111\u1ecbnh m\u1ee9c kho\u00e1n chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.6 v\u00e0 \u0111\u01b0\u1ee3c b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> \u00a0quy \u0111\u1ecbnh v\u1ec1 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

“2.7.<\/strong> Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.”<\/em><\/span><\/p>\n

L\u01b0u \u00fd<\/strong> : Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt, kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111, Ti\u1ebft \u01114 quy \u0111\u1ecbnh v\u1ec1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu m\u1ee9c kho\u00e1n chi ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

C\u00f4ng ty kho\u00e1n chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 m\u1ee9c kho\u00e1n chi n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c gi\u00e1m \u0111\u1ed1c h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p) l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

3. \u00a0M\u1ee9c chi c\u00f4ng t\u00e1c ph\u00ed<\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n\u00a0chi ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed quy \u0111\u1ecbnh Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.8 , s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n

“2.<\/strong>9<\/strong>.<\/strong> Chi\u00a0 ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng. <\/em><\/span><\/p>\n

Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed c\u00f4ng t\u00e1c ph\u00ed n\u1ebfu c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/p>\n

4. Thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng l\u00e0m \u0111\u00eam, l\u00e0m ngo\u00e0i gi\u1edd<\/strong><\/span><\/h2>\n

– Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a. \u00a0Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

b. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106- B\u1ed9 Lu\u1eadt Lao \u0110\u1ed9ng s\u1ed1 10\/2012\/QH13<\/strong> (hi\u1ec7u l\u1ef1c 1\/5\/2013) :<\/span><\/p>\n

\u201c\u0110i\u1ec1u 106. L\u00e0m th\u00eam gi\u1edd<\/em><\/span><\/p>\n

1. L\u00e0m th\u00eam gi\u1edd l\u00e0 kho\u1ea3ng th\u1eddi gian l\u00e0m vi\u1ec7c ngo\u00e0i th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ph\u00e1p lu\u1eadt, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c theo n\u1ed9i quy lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) \u0110\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><\/span><\/p>\n

b) B\u1ea3o \u0111\u1ea3m s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong 01 ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng quy \u0111\u1ecbnh l\u00e0m vi\u1ec7c theo tu\u1ea7n th\u00ec t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u00e0 s\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 12 gi\u1edd trong 01 ng\u00e0y; kh\u00f4ng qu\u00e1 30 gi\u1edd trong 01 th\u00e1ng v\u00e0 t\u1ed5ng s\u1ed1 kh\u00f4ng qu\u00e1 200 gi\u1edd trong 01 n\u0103m, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c l\u00e0m th\u00eam gi\u1edd kh\u00f4ng qu\u00e1 300 gi\u1edd trong 01 n\u0103m;\u201d<\/em><\/span><\/p>\n

5. Tr\u1ee3 c\u1ea5p 1 l\u1ea7n khi sinh con, h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, d\u01b0\u1ee1ng s\u1ee9c\u2026.<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m b, Ti\u1ebft b.6 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p sau:<\/span><\/p>\n

\u201cb.6) Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.\u201d<\/em><\/span><\/p>\n

V\u00ec v\u1eady c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u tr\u00ean th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n

6. K\u1ebft lu\u1eadn<\/span><\/h2>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p tr\u00ean \u0111\u1ec1u kh\u00f4ng ph\u1ea3i l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p, gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft, c\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng h\u1ed3 s\u01a1 k\u00e8m theo:<\/span><\/p>\n