{"id":9183,"date":"2015-08-15T16:48:47","date_gmt":"2015-08-15T16:48:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9183"},"modified":"2015-08-18T01:45:54","modified_gmt":"2015-08-18T01:45:54","slug":"khoan-chi-mua-bao-hiem-huu-tri-tu-nguyen-duoc-tinh-vao-chi-phi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9183","title":{"rendered":"Kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed"},"content":{"rendered":"

\"Kho\u1ea3n<\/span><\/h2>\n

Sau khi th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p giam gia B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u1ec3 \u00a0\u0111\u1ea3m b\u1ea3o \u00a0thu nh\u1eadp cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m khi h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng. V\u1eady\u00a0kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng? K\u1ebf to\u00e1n Centax <\/a><\/strong>xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

1.Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2.1<\/em>1<\/em>. Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 <\/em>tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/em>\/ng\u01b0\u1eddi<\/em> \u0111\u1ec3:<\/em> Tr\u00edch <\/em>n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n,<\/em> mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

Kho\u1ea3n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c).\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean<\/strong>\u00a0kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n\u00a0ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh\u00a0v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi \u0111i\u1ec1u ki\u1ec7n sau:<\/strong><\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f2n n\u1ee3\u00a0ti\u1ec1n c\u01a1 quan\u00a0b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\u2013 Kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

\u2013 Kho\u1ea3n chi b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh m\u1ee9c h\u01b0\u1edfng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed5 s\u01a1:<\/span><\/p>\n

+ H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n

+ Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/span><\/p>\n

+ Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n

+ Quy ch\u1ebf th\u01b0\u1edfng c\u1ee7a c\u00f4ng ty.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong> Doanh nghi\u1ec7p c\u00f3 mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho nh\u00e2n vi\u00ean v\u1edbi m\u1ee9c l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng th\u00ec doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng<\/span><\/p>\n

Ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed l\u00e0: 2 tri\u1ec7u \u0111\u1ed3ng \u00a0\u2013 1 tri\u1ec7u \u0111\u1ed3ng = 1 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

2.Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>.<\/span><\/p>\n

\u0110i\u1ec1u 11, Kho\u1ea3n 3 \u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft \u0111.2 \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u00a0quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0111.2<\/em>) <\/em>Kho\u1ea3n ti\u1ec1n do 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<\/em>; mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n ho\u1eb7c <\/em>\u0111\u00f3ng g\u00f3p Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/em> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/em>.<\/em>\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi tr\u1ea3 cho c\u00e1 nh\u00e2n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

\u0110i\u1ec1u 11, Kho\u1ea3n 3 \u00a0t\u01b0 92\/2015\/TT-BTC\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201cb) <\/em>C\u00e1c kho\u1ea3n \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/em>, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/em><\/span><\/p>\n

M\u1ee9c \u0111\u00f3ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/em>, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/em> \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia c\u00e1c s\u1ea3n ph\u1ea9m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh <\/em>bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng (n\u1ebfu c\u00f3)<\/em>, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tham gia nhi\u1ec1u qu\u1ef9. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n (ho\u1eb7c n\u1ed9p ph\u00ed) do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/em>, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/em> c\u1ea5p.\u201d<\/em><\/span><\/p>\n

Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n chi b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n\u00a0cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng<\/span><\/p>\n

\u2013 \u0110\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN l\u00e0 1\u00a0tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n

\u2013 T\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n

\u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/p>\n

L\u01b0u \u00fd : Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ch\u1ec9 c\u00f2n b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed l\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd \u0111\u00e3 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf<\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m v\u00e0 m\u1ee9c \u0111\u00f3ng n\u0103m 2015<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n chi \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft : Kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":9258,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1093],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9183"}],"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=9183"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9183\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/9258"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9183"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}