{"id":9177,"date":"2015-08-15T15:40:15","date_gmt":"2015-08-15T15:40:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9177"},"modified":"2015-09-30T09:01:34","modified_gmt":"2015-09-30T09:01:34","slug":"nhung-ca-nhan-khong-phai-quyet-toan-thue-tncn-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9177","title":{"rendered":"Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015"},"content":{"rendered":"

\"Nh\u1eefngTheo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>\u00a0c\u00f3 c\u00e1 nh\u00e2n cu\u1ed1i n\u0103m \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p quy\u1ebft to\u00e1n\u00a0thu\u1ebf, c\u00f3 c\u00e1 nh\u00e2n ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n c\u0169ng c\u00f3 nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng\u00a0ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015. V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015 ? K\u1ebf to\u00e1n Centax <\/a><\/strong><\/span>xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

\n

1. Nh\u1eefng\u00a0c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 21, Kho\u1ea3n 3, Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em> c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf<\/em> n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n<\/em> ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo <\/em>tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/em><\/span><\/p>\n

\u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 (ba) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai \u1edf c\u00e1c n\u01a1i kh\u00e1c b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 10% n\u1ebfu kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u th\u00ec kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.<\/em><\/span><\/p>\n

\u2013 C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (tr\u1eeb b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n), b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2015\u00a0bao g\u1ed3m:<\/strong><\/span><\/p>\n

\u2013 C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng, nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/span><\/p>\n

\u2013 C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u00e0i h\u1ea1n, c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, m\u00e0 c\u00f3 th\u00eam thu nh\u1eadp v\u00e3ng lai kh\u00e1c, b\u00ecnh qu\u00e2n kh\u00f4ng qu\u00e1 10 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng trong n\u0103m, \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu\u1ebf cho nh\u1eefng kho\u1ea3n thu nh\u1eadp v\u00e3ng lai<\/span><\/p>\n

+ C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 10% tr\u00ean kho\u1ea3n ti\u1ec1n ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

L\u01b0u \u00fd :<\/strong><\/span><\/p>\n

– T\u1eeb n\u0103m 2015, thu nh\u1eadp t\u1eeb cho thu\u00ea nh\u00e0, t\u1eeb kinh doanh kh\u00f4ng g\u1ed9p v\u00e0o thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ec3 quy\u1ebft to\u00e1n<\/span><\/p>\n

– C\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p, th\u00ec doanh nghi\u1ec7p kh\u00f4ng quy\u1ebft to\u00e1n cho c\u00e1 nh\u00e2n \u0111\u00f3, kh\u00f4ng t\u00edch v\u00e0o \u00f4 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n t\u1ea1i m\u1eabu 05\/KK-TNCN<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam c\u00e1c b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN \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

C\u00f3 ph\u1ea3i c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng?<\/a><\/span><\/p>\n

 <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft : Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015 theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i th\u00f4ng t\u01b0 92\/2015<\/p>\n","protected":false},"author":7,"featured_media":9257,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1092],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9177"}],"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=9177"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9177\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9257"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9177"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}