{"id":15455,"date":"2022-04-13T11:39:45","date_gmt":"2022-04-13T04:39:45","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=15455"},"modified":"2022-04-17T17:19:12","modified_gmt":"2022-04-17T10:19:12","slug":"tinh-thue-tncn-bao-hiem-cho-nld-nuoc-ngoai","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/tinh-thue-tncn-bao-hiem-cho-nld-nuoc-ngoai\/","title":{"rendered":"T\u00ednh thu\u1ebf TNCN, b\u1ea3o hi\u1ec3m cho NL\u0110 n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"<h3><strong><span style=\"color: #339966; font-size: 14pt;\">1. \u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5<\/span><\/strong><\/h3>\n<p>V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 NL\u0110 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u1ea7n l\u01b0u \u00fd c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf TNCN v\u00e0 b\u1ea3o hi\u1ec3m v\u00ec c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi NL\u0110 Vi\u1ec7t Nam, bao g\u1ed3m:<\/p>\n<p>(1) Thu\u1ebf TNCN: C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ecbu thu\u1ebf su\u1ea5t 20%<\/p>\n<p>(2) B\u1ea3o hi\u1ec3m: T\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1eeb ng\u00e0y 01\/01\/2022 \u2013 30\/6\/2022:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng 20%: BHXH 17%, BHYT 3%<\/li>\n<li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng 9.5% : BHXH 8%, BHYT 1.5%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1eeb ng\u00e0y 01\/7\/2022:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng 20.5%: BHXH 17.5%, BHYT 3%<\/li>\n<li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng 9.5% : BHXH 8%, BHYT 1.5%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span style=\"font-size: 14pt; color: #339966;\"><strong>2. Gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/strong><\/span><\/h3>\n<ul>\n<li>Thi\u1ebft l\u1eadp s\u1eb5n c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 Thu\u1ebf TNCN, B\u1ea3o hi\u1ec3m cho c\u1ea3 NL\u0110 Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i<\/li>\n<li>Cho ph\u00e9p HR t\u00f9y ch\u1ecdn ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng cho m\u1ed7i nh\u00e2n vi\u00ean<\/li>\n<li>Ph\u1ea7n m\u1ec1m c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin Thu\u1ebf TNCN, B\u1ea3o hi\u1ec3m m\u00e0 nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n tr\u00ean b\u1ea3ng l\u01b0\u01a1ng<\/li>\n<\/ul>\n<h3><span style=\"color: #339966;\"><strong><span style=\"font-size: 14pt;\">3. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/span><\/strong><\/span><\/h3>\n<p><em>\u0110ang c\u1eadp nh\u1eadt &#8230;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 NL\u0110 l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u1ea7n l\u01b0u \u00fd c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf TNCN v\u00e0 b\u1ea3o hi\u1ec3m v\u00ec c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi NL\u0110 Vi\u1ec7t Nam, bao g\u1ed3m: (1) Thu\u1ebf TNCN: C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ch\u1ecbu thu\u1ebf&#8230;<\/p>\n","protected":false},"author":109,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[192],"ht-kb-tag":[],"class_list":["post-15455","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-tncn-bao-hiem"],"_links":{"self":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15455","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=15455"}],"version-history":[{"count":5,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15455\/revisions"}],"predecessor-version":[{"id":15489,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15455\/revisions\/15489"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=15455"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=15455"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=15455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}