{"id":16041,"date":"2022-11-29T08:56:11","date_gmt":"2022-11-29T01:56:11","guid":{"rendered":"\/amis-tien-luong\/?post_type=ht_kb&#038;p=16041"},"modified":"2026-06-10T15:02:14","modified_gmt":"2026-06-10T08:02:14","slug":"tinh-luong-mien-thue-mot-phan","status":"publish","type":"ht_kb","link":"\/amis-tien-luong\/kb\/tinh-luong-mien-thue-mot-phan\/","title":{"rendered":"Thi\u1ebft l\u1eadp T\u00ednh l\u01b0\u01a1ng mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp v\u00e0 t\u00ednh to\u00e1n th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>N\u1ed9i dung:<\/strong><br \/>\n&#8211; Thi\u1ebft l\u1eadp mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh<br \/>\n&#8211; C\u00e1ch ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf<\/p>\n<p><em><strong>V\u00ed d\u1ee5 minh h\u1ecda :<\/strong> C\u00f4ng ty c\u00f3 kho\u1ea3n ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a cho nh\u00e2n vi\u00ean theo c\u00f4ng th\u1ee9c = \u0110\u1ecbnh m\u1ee9c*T\u1ed5ng c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng\/S\u1ed1 c\u00f4ng chu\u1ea9n.<\/em><\/p>\n<p><em>Trong \u0111\u00f3: nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 730.000\u0111 v\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i ch\u1ecbu thu\u1ebf. V\u00ec v\u1eady HR s\u1ebd khai b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m th\u00e0nh 2 kho\u1ea3n nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li><em>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a kh\u00f4ng ch\u1ecbu thu\u1ebf: = \u0110\u1ecbnh m\u1ee9c*T\u1ed5ng c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng\/S\u1ed1 c\u00f4ng chu\u1ea9n v\u00e0 \u0111\u1ecbnh m\u1ee9c l\u00e0 730.000<\/em><\/li>\n<li><em>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a ch\u1ecbu thu\u1ebf: = \u0110\u1ecbnh m\u1ee9c*T\u1ed5ng c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng\/S\u1ed1 c\u00f4ng chu\u1ea9n &#8211; Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/em><\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean c\u00f3 nhi\u1ec1u l\u1ecbch s\u1eed l\u01b0\u01a1ng HR s\u1ebd c\u1ea7n thi\u1ebft l\u1eadp \u0111\u1ec3 mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n cho c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng n\u00e0y v\u00e0 khai b\u00e1o s\u1ed1 ti\u1ec1n\/c\u00f4ng th\u1ee9c t\u00ednh \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 c\u0103n c\u1ee9 t\u00ednh to\u00e1n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/p>\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea1i giao di\u1ec7n chi ti\u1ebft khai b\u00e1o <strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/strong> \\ \u1edf d\u00f2ng T\u00ednh ch\u1ea5t\\ t\u00edch ch\u1ecdn &#8220;<strong>Mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n<\/strong>&#8221;<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o c\u00f4ng th\u1ee9c v\u00e0 ph\u1ea7n ch\u1ecbu thu\u1ebf ho\u1eb7c mi\u1ec5n thu\u1ebf (ch\u1ec9 c\u1ea7n khai b\u00e1o 1 trong 2, ph\u1ea7n c\u00f2n l\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n gi\u00e1 tr\u1ecb)<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21179\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/06\/2026-06-10_15-01-16.png\" alt=\"\" width=\"1920\" height=\"953\" \/><\/p>\n<p>Khi \u0111\u00f3 tr\u00ean B\u1ea3ng l\u01b0\u01a1ng v\u00e0 B\u1ea3ng thu\u1ebf, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh t\u1ed5ng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1ed9t ph\u1ea7n, sau \u0111\u00f3 tr\u1eeb \u0111i ph\u1ea7n mi\u1ec5n thu\u1ebf \u0111\u1ec3 t\u00ednh ra ph\u1ea7n ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp &lt; ph\u1ea7n mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea7n ch\u1ecbu thu\u1ebf = 0.<\/p>\n<p><em><strong>V\u00ed d\u1ee5:<\/strong><\/em><\/p>\n<p>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh: = 40.000*T\u1ed5ng c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.<\/p>\n<p>Ph\u1ea7n mi\u1ec5n thu\u1ebf = 730.000; Ph\u1ea7n ch\u1ecbu thu\u1ebf = T\u1ed5ng gi\u00e1 tr\u1ecb\u00a0 &#8211; Ph\u1ea7n mi\u1ec5n thu\u1ebf.<\/p>\n<ul>\n<li>N\u1ebfu nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c 20 c\u00f4ng th\u00ec: PC \u0103n tr\u01b0a = 40.000*20 = 800.000 \u2192 Thu nh\u1eadp mi\u1ec5n thu\u1ebf l\u00e0 730.000, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 70.000.<\/li>\n<li>N\u1ebfu nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c 18 c\u00f4ng th\u00ec: PC \u0103n tr\u01b0a = 40.000*18 = 720.000 \u2192 Thu nh\u1eadp mi\u1ec5n thu\u1ebf l\u00e0 720.000, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 0.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch:\u00a0H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp v\u00e0 t\u00ednh to\u00e1n th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng c\u00f3 mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n tr\u00ean ph\u1ea7n m\u1ec1m. N\u1ed9i dung: &#8211; Thi\u1ebft l\u1eadp mi\u1ec5n thu\u1ebf m\u1ed9t ph\u1ea7n v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh &#8211; C\u00e1ch ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 mi\u1ec5n thu\u1ebf V\u00ed&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[208],"ht-kb-tag":[],"class_list":["post-16041","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r3-phat-hanh-ngay-01-12-2022"],"_links":{"self":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/16041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=16041"}],"version-history":[{"count":5,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/16041\/revisions"}],"predecessor-version":[{"id":21181,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/16041\/revisions\/21181"}],"wp:attachment":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=16041"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=16041"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=16041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}