{"id":17013,"date":"2024-11-27T13:53:32","date_gmt":"2024-11-27T06:53:32","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=17013"},"modified":"2026-01-04T17:49:15","modified_gmt":"2026-01-04T10:49:15","slug":"cap-nhat-quy-tac-tinh-thue-tncn","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/cap-nhat-quy-tac-tinh-thue-tncn\/","title":{"rendered":"Quy t\u1eafc t\u00ednh Thu\u1ebf TNCN cho  nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 \u0111\u00f3ng BHXH"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> \u0110\u1ea3m b\u1ea3o vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t, t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng v\u00e0 truy v\u1ebft r\u00f5 r\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m AMIS Ti\u1ec1n l\u01b0\u01a1ng, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian c\u1eadp nh\u1eadt th\u1ee7 c\u00f4ng.<\/p>\n<p>\u0110\u00e1p \u1ee9ng tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 \u0111\u00f3ng BHXH th\u00ec khi t\u00ednh thu\u1ebf TNCN s\u1ebd tr\u1eeb \u0111i c\u1ea3 ph\u1ea7n b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17015\" style=\"border-width: 1px; border-style: groove;\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2024\/11\/5.1.thue-tncn.png\" alt=\"\" width=\"1656\" height=\"676\" \/><\/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><strong>2.Quy t\u1eafc t\u00ednh Thu\u1ebf TNCN cho nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 \u0111\u00f3ng BHXH<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 v\u00e0o Thi\u1ebft l\u1eadp t\u1ea1i <strong>T\u00ednh l\u01b0\u01a1ng\\B\u1ea3ng l\u01b0\u01a1ng\\Quy t\u1eafc t\u00ednh l\u01b0\u01a1ng <\/strong>t\u1ea1i m\u1ee5c &#8211; <strong>T\u00ednh thu\u1ebf TNCN cho nh\u00e2n vi\u00ean ch\u1ecbu thu\u1ebf 10%<\/strong><\/p>\n<ul>\n<li>N\u1ebfu HR thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c = Thu nh\u1eadp ch\u1ecbu thu\u1ebf * 10%<\/li>\n<\/ul>\n<p><em>Thu\u1ebf TNCN<\/em>\u00a0= (Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; BHXH nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHYT nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHTN nh\u00e2n vi\u00ean \u0111\u00f3ng) * 10%<\/p>\n<ul>\n<li>N\u1ebfu HR thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c = T\u1ed5ng thu nh\u1eadp * 10%<\/li>\n<\/ul>\n<p><em>Thu\u1ebf TNCN<\/em> = (T\u1ed5ng thu nh\u1eadp &#8211; BHXH nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHYT nh\u00e2n vi\u00ean \u0111\u00f3ng &#8211; BHTN nh\u00e2n vi\u00ean<br \/>\n\u0111\u00f3ng) * 10%<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[249],"ht-kb-tag":[],"class_list":["post-17013","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r40-phat-hanh-ngay-18-11-2024"],"_links":{"self":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17013","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\/107"}],"replies":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=17013"}],"version-history":[{"count":4,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17013\/revisions"}],"predecessor-version":[{"id":18893,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/17013\/revisions\/18893"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=17013"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=17013"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=17013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}