{"id":15461,"date":"2022-04-13T11:40:30","date_gmt":"2022-04-13T04:40:30","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=15461"},"modified":"2025-12-31T14:30:29","modified_gmt":"2025-12-31T07:30:29","slug":"tinh-thue-cho-tien-luong-lam-them-gio","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/tinh-thue-cho-tien-luong-lam-them-gio\/","title":{"rendered":"T\u00ednh thu\u1ebf cho ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00e1ch ri\u00eang l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd th\u00e0nh kho\u1ea3n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf TNCN.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>\u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 thu\u1ebf TNCN<\/li>\n<li>Gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng vi\u1ec7c t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. \u0110\u1eb7c \u0111i\u1ec3m nghi\u1ec7p v\u1ee5<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTheo quy \u0111\u1ecbnh nh\u00e0 n\u01b0\u1edbc v\u1ec1 Thu\u1ebf TNCN, kho\u1ea3n ti\u1ec1n l\u00e0m th\u00eam gi\u1edd ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m ban ng\u00e0y, l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho ph\u1ea7n cao h\u01a1n. Do \u0111\u00f3, tr\u00ean b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb c\u0169ng c\u1ea7n t\u00e1ch ri\u00eang l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd th\u00e0nh 2 kho\u1ea3n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>3. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>3.1 T\u1ea1o b\u1ea3ng ch\u1ea5m c\u00f4ng t\u1ed5ng h\u1ee3p s\u1ed1 gi\u1edd l\u00e0m th\u00eam l\u00e0m d\u1eef li\u1ec7u t\u00ednh l\u01b0\u01a1ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nT\u1ea1i ph\u00e2n h\u1ec7 <strong>D\u1eef li\u1ec7u t\u00ednh l\u01b0\u01a1ng\\Ch\u1ea5m c\u00f4ng<\/strong>:<\/p>\n<ul>\n<li>N\u1ebfu c\u00f4ng ty kh\u00f4ng s\u1eed d\u1ee5ng AMIS Ch\u1ea5m c\u00f4ng: <strong>Th\u00eam m\u1edbi \u0111\u1ec3<\/strong>\u00a0b\u1ea3ng ch\u1ea5m c\u00f4ng \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n<li>N\u1ebfu c\u00f4ng ty c\u00f3 s\u1eed d\u1ee5ng AMIS Ch\u1ea5m c\u00f4ng: Tr\u00ean b\u1ea3ng ch\u1ea5m c\u00f4ng chuy\u1ec3n sang \u0111\u00e3 c\u00f3 s\u1eb5n c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Bang-cham-cong-lam-them.png\" alt=\"\" width=\"1920\" height=\"860\" \/><br \/>\n<b>L\u01b0u \u00fd:<\/b><\/p>\n<ul>\n<li>\u0110\u1ec3 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd th\u00ec tr\u00ean b\u1ea3ng ch\u1ea5m c\u00f4ng c\u1ea7n c\u00f3 c\u00e1c c\u1ed9t: <strong>s\u1ed1 gi\u1edd l\u00e0m th\u00eam ng\u00e0y th\u01b0\u1eddng, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5<\/strong><\/li>\n<li>Ri\u00eang tr\u01b0\u1eddng h\u1ee3p l\u1ea5y d\u1eef li\u1ec7u t\u1eeb AMIS Ch\u1ea5m c\u00f4ng sang th\u00ec ngo\u00e0i S\u1ed1 gi\u1edd l\u00e0m th\u00eam ng\u00e0y th\u01b0\u1eddng, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5, ch\u01b0\u01a1ng tr\u00ecnh c\u00f2n t\u00ednh to\u00e1n s\u1eb5n c\u00e1c c\u1ed9t <strong>T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf<\/strong> v\u00e0 <strong>T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/strong> <strong>(\u0111\u00e3 nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh)<\/strong> \u0111\u1ec3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd lu\u00f4n m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1eb7t c\u00f4ng th\u1ee9c ph\u1ee9c t\u1ea1p.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>3.2 Thi\u1ebft l\u1eadp th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/strong>: ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ea1o s\u1eb5n 2 th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng l\u00e0 L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) v\u00e0 L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (kh\u00f4ng ch\u1ecbu thu\u1ebf) v\u00e0 \u0111\u1ec3 tr\u1ed1ng c\u00f4ng th\u1ee9c t\u00ednh. C\u1ea7n nh\u1eadp th\u00eam c\u00f4ng th\u1ee9c t\u00ednh cho c\u00e1c kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Thanh-phan-luong-lam-them-gio.png\" alt=\"\" width=\"1920\" height=\"495\" \/><\/p>\n<p><b>C\u00e1ch 1:Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c theo c\u00e1c th\u00e0nh ph\u1ea7n S\u1ed1 gi\u1edd l\u00e0m th\u00eam ng\u00e0y th\u01b0\u1eddng, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Truy c\u1eadp\u00a0<strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng\\\u00a0<\/strong>t\u00ecm th\u00e0nh ph\u1ea7n L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) v\u00e0 L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf)<\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: B\u1ea5m <strong>S\u1eeda \\ Gi\u00e1 tr<\/strong>\u1ecb nh\u1eadp C\u00f4ng th\u1ee9c t\u00ednh c\u1ee7a c\u00e1c kho\u1ea3n l\u00e0m th\u00eam gi\u1edd nh\u01b0 sau:<\/p>\n<ul>\n<li>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) = (S\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y th\u01b0\u1eddng + S\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y ngh\u1ec9 + S\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y l\u1ec5) * \u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd<\/li>\n<li>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) = (S\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y th\u01b0\u1eddng * 0.5 + S\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y ngh\u1ec9 + S\u1ed1 gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y l\u1ec5 * 2) * \u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd (Gi\u1ea3 s\u1eed l\u00e0m th\u00eam ng\u00e0y th\u01b0\u1edfng h\u01b0\u1edfng l\u01b0\u01a1ng 150%, ng\u00e0y ngh\u1ec9 200% v\u00e0 ng\u00e0y l\u1ec5 300%)<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Thanh-phan-luong-lam-them-chiu-thue-2.png\" alt=\"\" width=\"1090\" height=\"727\" \/><\/p>\n<h5><b>C\u00e1ch 2:<\/b> Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c theo c\u00e1c th\u00e0nh ph\u1ea7n T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h5>\n<p>Do c\u00e1c th\u00e0nh ph\u1ea7n T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 h\u01b0\u1edfng l\u01b0\u01a1ng t\u01b0\u01a1ng \u1ee9ng n\u00ean ch\u1ec9 c\u1ea7n \u0111\u1eb7t c\u00f4ng th\u1ee9c t\u00ednh \u0111\u01a1n gi\u1ea3n nh\u01b0 sau:<\/p>\n<ul>\n<li>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) = T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng ch\u1ecbu thu\u1ebf * \u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd<\/li>\n<li>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (kh\u00f4ng ch\u1ecbu thu\u1ebf) = T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng kh\u00f4ng ch\u1ecbu thu\u1ebf * \u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Thanh-phan-luong-lam-them-chiu-thue.png\" alt=\"\" width=\"1083\" height=\"727\" \/><br \/>\nSau khi khai b\u00e1o xong th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng th\u00ec \u0111\u01b0a c\u00e1c kho\u1ea3n L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) v\u00e0 L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (kh\u00f4ng ch\u1ecbu thu\u1ebf) n\u00e0y v\u00e0o m\u1eabu b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb. <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>3.3 L\u1eadp b\u1ea3ng l\u01b0\u01a1ng<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nKhi v\u00e0o <strong>T\u00ednh l\u01b0\u01a1ng\\B\u1ea3ng l\u01b0\u01a1ng<\/strong> t\u1ea1o b\u1ea3ng l\u01b0\u01a1ng, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh c\u00e1c kho\u1ea3n L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) v\u00e0 L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (kh\u00f4ng ch\u1ecbu thu\u1ebf) theo c\u00f4ng th\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp. T\u1eeb \u0111\u00f3, l\u00e0m c\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Bang-luong-lam-them-gio-1.png\" alt=\"\" width=\"1920\" height=\"864\" \/><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","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-15461","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\/15461","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=15461"}],"version-history":[{"count":4,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15461\/revisions"}],"predecessor-version":[{"id":17837,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15461\/revisions\/17837"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=15461"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=15461"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=15461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}