{"id":15740,"date":"2022-06-17T10:48:44","date_gmt":"2022-06-17T03:48:44","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=15740"},"modified":"2026-01-03T15:51:06","modified_gmt":"2026-01-03T08:51:06","slug":"dap-ung-tinh-thue-tncn-con-phai-khau-tru-tai-ky-2-trong-truong-hop-don-vi-tinh-va-tra-luong-2-ky-thang","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/dap-ung-tinh-thue-tncn-con-phai-khau-tru-tai-ky-2-trong-truong-hop-don-vi-tinh-va-tra-luong-2-ky-thang\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng t\u00ednh Thu\u1ebf TNCN c\u00f2n ph\u1ea3i kh\u1ea5u tr\u1eeb t\u1ea1i k\u1ef3 l\u01b0\u01a1ng th\u1ee9 2 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb t\u00ednh v\u00e0 tr\u1ea3 l\u01b0\u01a1ng 2 k\u1ef3\/th\u00e1ng"},"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<p><b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng 2 k\u1ef3\/th\u00e1ng v\u00e0 c\u1eadp nh\u1eadt s\u1ed1 thu\u1ebf TNCN t\u1eeb b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p v\u00e0o b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft.<br \/>\n<b>N\u1ed9i dung:<\/b><br \/>\n&#8211; Quy tr\u00ecnh l\u1eadp b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft k\u1ef3 1 v\u00e0 k\u1ef3 2<br \/>\n&#8211; C\u00e1ch l\u1eadp b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p v\u00e0 c\u1eadp nh\u1eadt thu\u1ebf TNCN<br \/>\n&#8211; C\u01a1 ch\u1ebf c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo c\u00f4ng th\u1ee9c<br \/>\n<b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, Nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch t\u00ednh l\u01b0\u01a1ng, K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/p>\n<\/div><\/div>\n<\/div>\n<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>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty t\u00ednh v\u00e0 tr\u1ea3 l\u01b0\u01a1ng 2 k\u1ef3\/th\u00e1ng th\u00ec quy tr\u00ecnh th\u1ef1c hi\u1ec7n s\u1ebd nh\u01b0 sau:<\/p>\n<ul>\n<li>L\u1ea7n 1: L\u1eadp b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft k\u1ef3 1 \u0111\u1ec3 t\u00ednh c\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong k\u1ef3 v\u00e0 t\u1ea1m t\u00ednh thu\u1ebf TNCN d\u1ef1a tr\u00ean c\u00e1c kho\u1ea3n thu nh\u1eadp k\u1ef3 n\u00e0y<\/li>\n<li>L\u1ea7n 2: L\u1eadp b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft k\u1ef3 2 \u0111\u1ec3 t\u00ednh n\u1ed1t c\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong k\u1ef3 2 v\u00e0 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p \u0111\u1ec3 t\u00ednh l\u1ea1i t\u1ed5ng s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p c\u1ea3 th\u00e1ng, t\u1eeb \u0111\u00f3 tr\u1eeb \u0111i ph\u1ea7n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1ea7n 1 \u0111\u1ec3 ra s\u1ed1 ti\u1ec1n l\u1ea7n 2 ph\u1ea3i \u0111\u00f3ng th\u00eam<\/li>\n<\/ul>\n<p>\u0110\u1ec3 \u0111\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 n\u00e0y, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng thi\u1ebft l\u1eadp quy t\u1eafc c\u1eadp nh\u1eadt s\u1ed1 ti\u1ec1n thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb t\u1eeb b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p v\u00e0o b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft c\u00e1c k\u1ef3.<\/p>\n<p>B\u01b0\u1edbc 1: Sau khi \u0111\u00e3 l\u1eadp c\u00e1c b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft t\u1eebng k\u1ef3 v\u00e0 b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p c\u1ea3 th\u00e1ng \\ T\u1ea1i b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p \\ Nh\u1ea5n <strong>C\u1eadp nh\u1eadt v\u00e0o b\u1ea3ng chi ti\u1ebft<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2022\/06\/Bang-luong-tong-hop.png\" alt=\"\" width=\"1916\" height=\"722\" \/><\/p>\n<p>B\u01b0\u1edbc 2: Khi \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1eadp nh\u1eadt s\u1ed1 ti\u1ec1n thu\u1ebf TNCN v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n tr\u00ean b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft \u0111\u01b0\u1ee3c ch\u1ecdn theo c\u00f4ng th\u1ee9c: Gi\u00e1 tr\u1ecb t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p &#8211; Gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n \u0111\u00f3 t\u1ea1i c\u00e1c b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft kh\u00e1c.<\/p>\n<\/div><\/div>\n<\/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":[197],"ht-kb-tag":[],"class_list":["post-15740","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-rc22-phat-hanh-ngay-14-06-2022"],"_links":{"self":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15740","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=15740"}],"version-history":[{"count":3,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15740\/revisions"}],"predecessor-version":[{"id":18809,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/15740\/revisions\/18809"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=15740"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=15740"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=15740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}