Ng\u00e0y 19 th\u00e1ng 06 n\u0103m 2012 T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 ban h\u00e0nh c\u00f4ng v\u0103n 2139\/TCT-TNCN, h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Trong \u0111\u00f3 kh\u1eb3ng \u0111\u1ecbnh \u201cKho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n do b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 thay l\u01b0\u01a1ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d<\/p>\n\n\n\n
1) C\u00f3 2 quan \u0111i\u1ec3m s\u01a1 khai v\u1ec1 vi\u1ec7c n\u00e0y:<\/em><\/p>\n\n\n\n Th\u1ee9 nh\u1ea5t: Xem \u201ctr\u1ee3 c\u1ea5p\u201d \u0111\u1ed3ng ngh\u0129a v\u1edbi \u201cl\u01b0\u01a1ng\u201d, <\/em>cho r\u1eb1ng \u0111\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n BHXH tr\u1ea3 thay l\u01b0\u01a1ng n\u00ean c\u00f3 t\u00ednh ch\u1ea5t nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN, ti\u1ec1n l\u01b0\u01a1ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n do BHXH chi tr\u1ea3 thay l\u01b0\u01a1ng.<\/p>\n\n\n\n Th\u1ee9 hai: \u201cTr\u1ee3 c\u1ea5p\u201d kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi \u201cl\u01b0\u01a1ng\u201d<\/em><\/p>\n\n\n\n Trong 4 th\u00e1ng ngh\u1ec9 thai s\u1ea3n, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng t\u1ea1o ra s\u1ea3n ph\u1ea9m, nh\u01b0ng c\u01a1 quan v\u1eabn tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng ti\u1ec1n tr\u1ee3 c\u1ea5p BHXH, ti\u1ec1n \u0111\u00f3 ch\u00ednh l\u00e0 ti\u1ec1n b\u1ea3o hi\u1ec3m h\u1ecd \u0111\u00f3ng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n Trong th\u1eddi gian ngh\u1ec9 vi\u1ec7c, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m g\u00ec c\u00f3 l\u01b0\u01a1ng, h\u01a1n n\u1eefa kho\u1ea3n chi n\u00e0y ngo\u00e0i ph\u1ea1m vi c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u1ec1 m\u1ee9c chi. Ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng ph\u1ea3i t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, n\u00ean kh\u00f4ng th\u1ec3 xem l\u00e0 l\u01b0\u01a1ng.<\/p>\n\n\n\n 2) M\u00e2u thu\u1eabn trong h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n\n\n\n Ng\u00e0y 7\/5\/2009 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh c\u00f4ng v\u0103n 1697\/TCT-TNCN, c\u00f3 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn ng\u01b0\u1ee3c l\u1ea1i ho\u00e0n to\u00e0n v\u1edbi CV 2139: “T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec1u \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng”<\/p>\n\n\n\n N\u1ebfu CV 2139 c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng th\u00ec n\u00f3 \u0111i ng\u01b0\u1ee3c l\u1ea1i tinh th\u1ea7n c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng, \u0111i ng\u01b0\u1ee3c tinh th\u1ea7n c\u1ee7a lu\u1eadt thu\u1ebf TNDN v\u1ec1 \u01b0u ti\u00ean lao \u0111\u1ed9ng n\u1eef.<\/p>\n\n\n\n 3) C\u0103n c\u1ee9 ph\u00e1p l\u00fd (Lu\u1eadt li\u00ean quan):<\/em><\/p>\n\n\n\n – \u0110i\u1ec3m b, kho\u1ea3n 2, \u0111i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN n\u0103m 2007, h\u01b0\u1edbng d\u1eabn v\u1ec1 Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/p>\n\n\n\n \u201cC\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p\u2026 m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3, tr\u1ee3 c\u1ea5p gi\u1ea3i quy\u1ebft t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i\u201d<\/p>\n\n\n\n – Kho\u1ea3n 1 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i n\u0103m 2006:<\/p>\n\n\n\n \u201cB\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 s\u1ef1 b\u1ea3o \u0111\u1ea3m thay th\u1ebf ho\u1eb7c b\u00f9 \u0111\u1eafp m\u1ed9t ph\u1ea7n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng khi h\u1ecd b\u1ecb gi\u1ea3m ho\u1eb7c m\u1ea5t thu nh\u1eadp do \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, th\u1ea5t nghi\u1ec7p, h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c ch\u1ebft, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3ng v\u00e0o qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\u201d. Nh\u01b0 v\u1eady, \u0111\u01b0\u01a1ng nhi\u00ean \u201cthai s\u1ea3n\u201d l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ebf \u0111\u1ed9 BHXH b\u1eaft bu\u1ed9c, kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng hay c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, t\u1eeb \u0111\u00f3 suy ra n\u00f3 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/p>\n\n\n\n – Kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i n\u0103m 2006, quy \u0111\u1ecbnh v\u1ec1 Ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i:<\/p>\n\n\n\n \u201cL\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ti\u1ec1n sinh l\u1eddi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1eeb qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u201d. T\u1eeb \u0111\u00e2y kh\u1eb3ng \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 thai s\u1ea3n l\u00e0 m\u1ed9t trong c\u00e1c lo\u1ea1i tr\u1ee3 c\u1ea5p BHXH n\u00ean \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN.<\/p>\n\n\n\n – Kho\u1ea3n 1 \u0110i\u1ec1u 144 Lu\u1eadt lao \u0111\u1ed9ng n\u0103m 2002 s\u1eeda \u0111\u1ed5i: \u201cTrong th\u1eddi gian ngh\u1ec9 thai s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 114 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eb1ng 100% ti\u1ec1n l\u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c tr\u1ee3 c\u1ea5p th\u00eam m\u1ed9t th\u00e1ng l\u01b0\u01a1ng.\u201d<\/p>\n\n\n\n 4) V\u1ec1 m\u1eb7t c\u00e2u ch\u1eef:<\/em><\/p>\n\n\n\n C\u1ee5m t\u1eeb \u201cKho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n do b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 thay l\u01b0\u01a1ng\u2026\u201d n\u00e0y mang t\u00ednh g\u01b0\u1ee3ng \u00e9p, ch\u01b0a ch\u1eb7t ch\u1ebd (t\u1eeb 2 quy \u0111\u1ecbnh: trong lu\u1eadt thu\u1ebf TNCN, lu\u1eadt BHXH). BHXH chi tr\u1ea3 c\u00f3 m\u1ee5c \u0111\u00edch h\u1eb3n hoi, kh\u00f4ng h\u1ec1 c\u00f3 chuy\u1ec7n tr\u1ea3 thay l\u01b0\u01a1ng, n\u00f3 \u0111\u01b0\u1ee3c chi t\u1eeb 3 qu\u1ef9 th\u00e0nh ph\u1ea7n, \u0111\u00f3 l\u00e0: Qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n; Qu\u1ef9 tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p; Qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/p>\n\n\n\n 4) V\u1ec1 t\u00ednh hi\u1ec7u l\u1ef1c:<\/em><\/p>\n\n\n\n Lu\u1eadt thu\u1ebf TNCN c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb \u0111\u1ea7u n\u0103m 2009, v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y (T\u1ed5ng c\u1ee5c Thu\u1ebf kh\u1eb3ng \u0111\u1ecbnh v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf v\u1edbi kho\u1ea3n tr\u1ee3 c\u1ea5p) th\u00ec th\u1eddi gian th\u1ef1c hi\u1ec7n t\u00ednh t\u1eeb m\u1ed1c n\u00e0o v\u00e0 c\u00f3 x\u1eed l\u00fd h\u1ed3i t\u1ed1 hay kh\u00f4ng?…<\/p>\n\n\n\n K\u1ebft lu\u1eadn: C\u00f3 th\u1ec3 T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd \u0111\u00ednh ch\u00ednh cho r\u00f5 h\u01a1n CV 2139<\/em><\/p>\n\n\n\n (Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, 23\/9\/2012, sau khi xem c\u00f4ng v\u0103n 2139\/2012)<\/p>\n","protected":false},"excerpt":{"rendered":" Ng\u00e0y 19 th\u00e1ng 06 n\u0103m 2012 T\u1ed5ng c\u1ee5c thu\u1ebf c\u00f3 ban h\u00e0nh c\u00f4ng v\u0103n 2139\/TCT-TNCN, h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Trong \u0111\u00f3 kh\u1eb3ng \u0111\u1ecbnh \u201cKho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n do b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 thay l\u01b0\u01a1ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-773","post","type-post","status-publish","format-standard","hentry","category-kinh-doanh"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/773","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=773"}],"version-history":[{"count":1,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/773\/revisions"}],"predecessor-version":[{"id":774,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/773\/revisions\/774"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}