{"id":9399,"date":"2015-08-17T07:29:56","date_gmt":"2015-08-17T07:29:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9399"},"modified":"2015-11-10T04:43:33","modified_gmt":"2015-11-10T04:43:33","slug":"quy-dinh-ve-cham-nop-bao-hiem-bat-buoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9399","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t ch\u1eadm n\u1ed9p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c"},"content":{"rendered":"

\"Quy<\/h2>\n

B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u00e0y c\u00e0ng t\u0103ng v\u1ec1 c\u00e1c ch\u1ebf t\u00e0i v\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n ng\u00e0y c\u00e0ng cao \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng bao hi\u1ec3m. C\u00e1c doanh nghi\u1ec7p khi tr\u00edch bao hi\u1ec3m x\u00e3 h\u1ed7i \u0111\u1ec3 n\u1ed9p cho nh\u00e2n vi\u00ean th\u01b0\u1eddng ch\u1eadm n\u1ed9p ti\u00ean b\u1ea3o hi\u1ec3m. V\u1eady m\u1ee9c ph\u1ea1t v\u1ec1 ch\u1eadm n\u1ed9p bao hi\u1ec3m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh ph\u1ea1t v\u1ec1 ch\u1eadm n\u1ed9p \u0111\u00f3ng b\u1ea3o hi\u1ec3m\u00a0b\u1eaft bu\u1ed9c \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 95\/2013\/N\u0110-CP<\/strong><\/a> t\u1ea1i Ch\u01b0\u01a1ng III, \u0110i\u1ec1u 26, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u201c \u0110i\u1ec1u 26. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/em><\/span><\/p>\n

Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 12% \u0111\u1ebfn 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p;\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 12% \u0111\u1ebfn 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHTN t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

2. Quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

\u00a0<\/strong>Theo \u0110i\u1ec3m 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m\u00a02.36 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c khoan chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c2.36. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kha\u0301c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n ph\u1ea1t do ch\u1eadm n\u1ed9p ti\u1ec1n BHXH, BHTN cho c\u01a1 quan b\u1ea3o hi\u1ec3m l\u00e0 m\u1ed9t kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u00ean kh\u00f4ng \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 TNDN<\/span><\/p>\n

3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

M\u1eb7c d\u00f9 kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng \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 nh\u01b0ng \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p do \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y.<\/span><\/p>\n

H\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 811<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

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

Khi l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN b\u1ea1n lo\u1ea1i chi ph\u00ed n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN (Ghi chi ph\u00ed n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B4 t\u1ea1i T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN M\u1eabu 03\/TNDN)<\/a><\/strong><\/em><\/span><\/p>\n

\u00a0<\/em>M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n

Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m<\/a><\/strong><\/span><\/p>\n

L\u00e3i su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ph\u1ea1t ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN<\/strong><\/span><\/a><\/p>\n

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

Quy \u0111\u1ecbnh v\u1ec1 ch\u1eadm n\u1ed9p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, h\u01b0\u1edbng t\u1edbi ng\u01b0\u1eddi d\u00f9ng v\u00ec m\u1ee5c ti\u00eau c\u1ed9ng \u0111\u1ed3ng<\/p>\n","protected":false},"author":7,"featured_media":10226,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1125],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9399"}],"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=9399"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9399\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10226"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9399"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}