{"id":1116,"date":"2021-01-15T14:05:16","date_gmt":"2021-01-15T07:05:16","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1116"},"modified":"2021-07-27T09:48:38","modified_gmt":"2021-07-27T02:48:38","slug":"nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/","title":{"rendered":"Nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH, thu\u1ebf TNCN"},"content":{"rendered":"<h2>1. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH<\/h2>\n<p>C\u00f3 nh\u1eefng ngu\u1ed3n thu nh\u1eadp kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng ngu\u1ed3n thu nh\u1eadp n\u00e0o kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-1117\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><br \/>\nTheo kho\u1ea3n 3, \u0111i\u1ec1u 30, th\u00f4ng t\u01b0 59\/2015\/TT-BL\u0110TBXH quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">1. Ti\u1ec1n th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 103 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2012, quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Ti\u1ec1n th\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh h\u1eb1ng n\u0103m v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Ti\u1ec1n th\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng 13 c\u1ee7a c\u00f4ng ty v\u00e0o cu\u1ed1i n\u0103m, ti\u1ec1n th\u01b0\u1edfng h\u1eb1ng qu\u00fd t\u00f9y theo k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 hi\u1ec7u qu\u1ea3 lao \u0111\u1ed9ng.<\/p>\n<ul>\n<li style=\"text-align: justify;\">Quy ch\u1ebf th\u01b0\u1edfng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n t\u1eadp th\u1ec3 lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">2. Ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ki\u1ebfn<\/p>\n<p style=\"text-align: justify;\">3. Ti\u1ec1n \u0103n gi\u1eefa ca<\/p>\n<p style=\"text-align: justify;\">4. C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe<\/p>\n<p style=\"text-align: justify;\">5. Ti\u1ec1n h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i<\/p>\n<p style=\"text-align: justify;\">6. Ti\u1ec1n h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i<\/p>\n<p style=\"text-align: justify;\">7. Ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf<\/p>\n<p style=\"text-align: justify;\">8. Ti\u1ec1n h\u1ed7 tr\u1ee3 gi\u1eef tr\u1ebb<\/p>\n<p style=\"text-align: justify;\">9. Ti\u1ec1n h\u1ed7 tr\u1ee3 nu\u00f4i con nh\u1ecf<\/p>\n<p style=\"text-align: justify;\">10. Ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft<\/p>\n<p style=\"text-align: justify;\">11. Ti\u1ec1n h\u1ed7 tr\u1ee3 lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n<\/p>\n<p style=\"text-align: justify;\">12. Ti\u1ec1n h\u1ed7 tr\u1ee3 khi sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"text-align: justify;\">13. Ti\u1ec1n tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">14. C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo Kho\u1ea3n 11 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 05\/2015\/N\u0110-CP.<\/p>\n<h2 style=\"text-align: justify;\"><strong>2. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/strong><\/h2>\n<p style=\"text-align: justify;\">1. Tr\u1ee3 c\u1ea5p \u0103n tr\u01b0a, \u0103n gi\u1eefa ca: (Kho\u1ea3n 4, \u0111i\u1ec1u 22 Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH)<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p tr\u1ee3 c\u1ea5p b\u1eb1ng ti\u1ec1n: Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 t\u1ed5 ch\u1ee9c n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n: S\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">2. Tr\u1ee3 c\u1ea5p trang ph\u1ee5c: (Th\u00f4ng t\u01b0 96\/2015\/TT-BTC)<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u1ee3 c\u1ea5p b\u1eb1ng ti\u1ec1n : kh\u00f4ng qu\u00e1 05 tri\u1ec7u\/ng\u01b0\u1eddi\/n\u0103m<\/li>\n<li style=\"text-align: justify;\">Tr\u1ee3 c\u1ea5p b\u1eb1ng hi\u1ec7n v\u1eadt: \u0110\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9 (tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n,ch\u1ee9ng t\u1eeb)<\/li>\n<li style=\"text-align: justify;\">Tr\u1ee3 c\u1ea5p b\u1eb1ng ti\u1ec1n + hi\u1ec7n v\u1eadt: M\u1ee9c chi ti\u1ec1n kh\u00f4ng qu\u00e1 05 tri\u1ec7u\/ng\u01b0\u1eddi\/n\u0103m v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi hi\u1ec7n v\u1eadt.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">3. Tr\u1ee3 c\u1ea5p c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i:<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n: \u0110\u01b0\u1ee3c quy \u0111\u1ecbnh trong m\u1ed9t trong nh\u1eefng h\u1ed3 s\u01a1: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty. (theo C\u00f4ng v\u0103n 1166\/TCT-TNCN v\u1ec1 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i). Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng cao h\u01a1n m\u1ee9c kho\u00e1n chi quy \u0111\u1ecbnh th\u00ec ph\u1ea7n chi cao h\u01a1n m\u1ee9c kho\u00e1n chi quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">4. Chi ph\u00ed ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p style=\"text-align: justify;\">5. Ph\u1ea7n ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5, l\u00e0m vi\u1ec7c ban \u0111\u00eam cao h\u01a1n ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng (\u0110i\u1ec3m i.1, i.2, kho\u1ea3n 1 \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\/2013\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 2: \u00d4ng A c\u00f3 m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng l\u00e0 40.000 \u0111\u1ed3ng\/gi\u1edd.<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 60.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0: 60.000 \u0111\u1ed3ng\/gi\u1edd \u2013 40.000 \u0111\u1ed3ng\/gi\u1edd = 20.000 \u0111\u1ed3ng\/gi\u1edd<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 ho\u1eb7c ng\u00e0y l\u1ec5, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c tr\u1ea3 80.000 \u0111\u1ed3ng\/gi\u1edd th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0: 80.000 \u0111\u1ed3ng\/gi\u1edd \u2013 40.000 \u0111\u1ed3ng\/gi\u1edd = 40.000 \u0111\u1ed3ng\/gi\u1edd.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">6. Tr\u1ee3 c\u1ea5p thai s\u1ea3n m\u1ed9t l\u1ea7n, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p (Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\/2013\/TT-BTC)<\/p>\n<p style=\"text-align: justify;\">7. Tr\u1ee3 c\u1ea5p v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3): (Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\/2013\/TT-BTC)<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf kh\u00f3 kh\u0103n): kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN.<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1edf t\u1ea1i tr\u1ee5 s\u1edf: thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9: t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">8. Kho\u1ea3n ph\u00ed h\u1ed9i vi\u00ean (nh\u01b0 th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, s\u00e2n qu\u1ea7n v\u1ee3t, th\u1ebb sinh ho\u1ea1t c\u00e2u l\u1ea1c b\u1ed9 v\u0103n h\u00f3a ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c th\u1ec3 thao\u2026).Tr\u01b0\u1eddng h\u1ee3p th\u1ebb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung, kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.(Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\/2013\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">9. Kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, gi\u1ea3i tr\u00ed th\u1ea9m m\u1ef9\u2026:<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu n\u1ed9i dung chi tr\u1ea3 ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 chi chung cho t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf (Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\/2013\/TT-BTC).<\/p>\n<p style=\"text-align: right;\"><em><strong>Ngu\u1ed3n: S\u01b0u t\u1ea7m<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Nh%E1%BB%AFng%20kho%E1%BA%A3n%20thu%20nh%E1%BA%ADp%20kh%C3%B4ng%20ph%E1%BA%A3i%20%C4%91%C3%B3ng%20BHXH%2C%20thu%E1%BA%BF%20TNCN&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fnhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/', 'Nh%E1%BB%AFng%20kho%E1%BA%A3n%20thu%20nh%E1%BA%ADp%20kh%C3%B4ng%20ph%E1%BA%A3i%20%C4%91%C3%B3ng%20BHXH%2C%20thu%E1%BA%BF%20TNCN', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>1. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH C\u00f3 nh\u1eefng ngu\u1ed3n thu nh\u1eadp kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng ngu\u1ed3n thu nh\u1eadp n\u00e0o kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Theo kho\u1ea3n 3, \u0111i\u1ec1u 30, th\u00f4ng t\u01b0&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[102],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH, thu\u1ebf TNCN - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"C\u00f3 nh\u1eefng ngu\u1ed3n thu nh\u1eadp kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng ngu\u1ed3n thu nh\u1eadp n\u00e0o kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH, thu\u1ebf TNCN - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"C\u00f3 nh\u1eefng ngu\u1ed3n thu nh\u1eadp kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111\u1ec1 c\u1eadp \u0111\u1ebfn nh\u1eefng ngu\u1ed3n thu nh\u1eadp n\u00e0o kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2021-07-27T02:48:38+00:00\" \/>\r\n<meta property=\"og:image\" content=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi.jpg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"7 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi.jpg\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/\",\"name\":\"Nh\\u1eefng kho\\u1ea3n thu nh\\u1eadp kh\\u00f4ng ph\\u1ea3i \\u0111\\u00f3ng BHXH, thu\\u1ebf TNCN - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/#primaryimage\"},\"datePublished\":\"2021-01-15T07:05:16+00:00\",\"dateModified\":\"2021-07-27T02:48:38+00:00\",\"description\":\"C\\u00f3 nh\\u1eefng ngu\\u1ed3n thu nh\\u1eadp kh\\u00f4ng c\\u1ea7n ph\\u1ea3i \\u0111\\u00f3ng b\\u1ea3o hi\\u1ec3m x\\u00e3 h\\u1ed9i. B\\u00e0i vi\\u1ebft d\\u01b0\\u1edbi \\u0111\\u00e2y s\\u1ebd \\u0111\\u1ec1 c\\u1eadp \\u0111\\u1ebfn nh\\u1eefng ngu\\u1ed3n thu nh\\u1eadp n\\u00e0o kh\\u00f4ng c\\u1ea7n ph\\u1ea3i \\u0111\\u00f3ng b\\u1ea3o hi\\u1ec3m x\\u00e3 h\\u1ed9i\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-thu-nhap-khong-phai-dong-bao-hiem-xa-hoi\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/1116"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=1116"}],"version-history":[{"count":8,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/1116\/revisions"}],"predecessor-version":[{"id":2472,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/1116\/revisions\/2472"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=1116"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=1116"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=1116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}