{"id":5756,"date":"2019-08-05T10:20:38","date_gmt":"2019-08-05T03:20:38","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=5756"},"modified":"2023-06-23T14:03:29","modified_gmt":"2023-06-23T07:03:29","slug":"khoan-chi-tien-an-ca-cho-nguoi-lao-dong-co-duoc-khau-tru-thue-2","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/khoan-chi-tien-an-ca-cho-nguoi-lao-dong-co-duoc-khau-tru-thue-2\/","title":{"rendered":"Kho\u1ea3n chi ti\u1ec1n \u0103n ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf?"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/i.imgur.com\/3MEb3Tn.jpg\" alt=\"\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"> X\u00ed nghi\u1ec7p May Minh H\u00e0 \u2013 Chi  nh\u00e1nh C\u00f4ng ty CP May B\u00ecnh Minh (H\u00e0 N\u1ed9i) c\u00f3 chi tr\u1ea3 ti\u1ec1n ph\u1ee5 c\u1ea5p \u0103n ca  cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean 10.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chi v\u00e0  thu tr\u1ef1c ti\u1ebfp tr\u00ean b\u1ea3ng l\u01b0\u01a1ng h\u00e0ng th\u00e1ng.                                         <\/h2>\n\n\n\n<p>Kho\u1ea3n ti\u1ec1n \u0103n ca tr\u00ean X\u00ed \nnghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c n\u1ea5u \u0103n cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean (mua th\u1ef1c ph\u1ea9m: \nG\u1ea1o, m\u1eafm mu\u1ed1i, th\u1ecbt rau&#8230;. c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n).<\/p>\n\n\n\n<p>Qua H\u1ec7 th\u1ed1ng Ti\u1ebfp nh\u1eadn, tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, X\u00ed nghi\u1ec7p\n May Minh H\u00e0 \u2013 Chi nh\u00e1nh C\u00f4ng ty CP May B\u00ecnh Minh h\u1ecfi, chi ph\u00ed ti\u1ec1n \u0103n \nca n\u00eau tr\u00ean c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/p>\n\n\n\n<p><em>V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf &#8211; B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/em><\/p>\n\n\n\n<p>T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \ns\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 \nsung t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 \n151\/2014\/TT-BTC) quy \u0111\u1ecbnh:<\/p>\n\n\n\n<p>\u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh \nnghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<p>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb\n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i\n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT\u201d.<\/p>\n\n\n\n<p>\u201c2.6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<p>a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao\n \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3\n nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \n\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p>b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho \nng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c \nh\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng \nt\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 \nth\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 \ntheo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, t\u1ed5ng c\u00f4ng ty.<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \ntrong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc \nt\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh \nnghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, \nch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh \nthu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \ntrong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \n\u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 \nh\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi \nx\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc \nngo\u00e0i trong \u0111\u00f3 n\u00eau r\u00f5 doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7\n \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec\n ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do \ndoanh nghi\u1ec7p Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \n\u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi \nlao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a \nchi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o\n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh \nnghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n\u201d.<\/p>\n\n\n\n<p>C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec v\u1ec1 nguy\u00ean t\u1eafc doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p\n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00e1c kho\u1ea3n ph\u1ee5\n c\u1ea5p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau \ntr\u00ean.<\/p>\n\n\n\n<p>\u0110\u1ec1 ngh\u1ecb X\u00ed nghi\u1ec7p li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \n\u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p style=\"text-align:right\">Theo chinhphu.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>X\u00ed nghi\u1ec7p May Minh H\u00e0 \u2013 Chi nh\u00e1nh C\u00f4ng ty CP May B\u00ecnh Minh (H\u00e0 N\u1ed9i) c\u00f3 chi tr\u1ea3 ti\u1ec1n ph\u1ee5 c\u1ea5p \u0103n ca cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean 10.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chi v\u00e0 thu tr\u1ef1c ti\u1ebfp tr\u00ean b\u1ea3ng l\u01b0\u01a1ng h\u00e0ng th\u00e1ng. Kho\u1ea3n ti\u1ec1n \u0103n ca tr\u00ean X\u00ed nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1ed5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5756"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=5756"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5756\/revisions"}],"predecessor-version":[{"id":8423,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/5756\/revisions\/8423"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=5756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=5756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=5756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}