{"id":225889,"date":"2019-08-07T09:01:17","date_gmt":"2019-08-07T02:01:17","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225889"},"modified":"2025-03-26T16:42:52","modified_gmt":"2025-03-26T09:42:52","slug":"phu-cap-xang-xe","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/phu-cap-xang-xe\/","title":{"rendered":"Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 t\u00ednh thu\u1ebf TNCN, \u0111\u00f3ng BHXH?"},"content":{"rendered":"<p>Hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang h\u1ecfi ch\u00fang t\u00f4i l\u00e0 &#8221; Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), c\u00f3 \u00a0\u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)? &#8221; K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o nh\u01b0 sau:<\/p>\n<div>\n<p>T\u00f9y v\u00e0o ch\u00ednh s\u00e1ch t\u1eebng doanh nghi\u1ec7p m\u00e0 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n ph\u1ee5\u00a0c\u1ea5p x\u0103ng xe, \u0111\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<p><span style=\"color: #ff6600;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>Ti\u1ec1n ph\u1ee5 c\u1ea5p x\u0103ng xe v\u00e0 ti\u1ec1n h\u1ed7 tr\u1ee3 x\u0103ng xe l\u00e0 hai kho\u1ea3n ti\u1ec1n kh\u00e1c nhau. Khi t\u01b0 v\u1ea5n k\u1ebf to\u00e1n Gtax nh\u1eadn th\u1ea5y c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang nh\u1ea7m l\u1eabn 2 kho\u1ea3n ti\u1ec1n n\u00e0y l\u00e0 m\u1ed9t.<\/p>\n<p>C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Ph\u1ee5 c\u1ea5p x\u0103ng xe: l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng v\u00e0o m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/li>\n<li>\u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi x\u0103ng xe kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng, ph\u00e1t sinh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ph\u1ee5 c\u1ea5p x\u0103ng xe m\u00e0 \u0111\u00e2y l\u00e0 ti\u1ec1n h\u1ed7 tr\u1ee3 x\u0103ng xe, l\u00e0 kho\u1ea3n chi ngo\u00e0i l\u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 ph\u00fac l\u1ee3i c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ul>\n<figure id=\"attachment_230871\" aria-describedby=\"caption-attachment-230871\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-230871\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/08\/Phu-cap-xang-xe-co-tinh-thue-TNCN.jpg\" alt=\"Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 t\u00ednh thu\u1ebf TNCN, \u0111\u00f3ng BHXH?\" width=\"680\" height=\"663\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/08\/Phu-cap-xang-xe-co-tinh-thue-TNCN.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/08\/Phu-cap-xang-xe-co-tinh-thue-TNCN-300x293.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-230871\" class=\"wp-caption-text\">Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 t\u00ednh thu\u1ebf TNCN, \u0111\u00f3ng BHXH?<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/phu-cap-xang-xe\/#Phu_cap_xang_xe_co_phai_tinh_dong_thue_TNCN\" >Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 ph\u1ea3i\u00a0t\u00ednh \u0111\u00f3ng thu\u1ebf TNCN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/phu-cap-xang-xe\/#Phu_cap_xang_xe_co_phai_dong_BHXH\" >Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 ph\u1ea3i\u00a0\u0111\u00f3ng BHXH?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phu_cap_xang_xe_co_phai_tinh_dong_thue_TNCN\"><\/span>Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 ph\u1ea3i\u00a0t\u00ednh \u0111\u00f3ng thu\u1ebf TNCN?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng bao g\u1ed3m h\u1ed7 tr\u1ee3 x\u0103ng xe\u00a0==&gt; Nh\u01b0 v\u1eady,\u00a0NL\u0110 kh\u00f4ng ph\u1ea3i t\u00ednh \u0111\u00f3ng thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe.<\/li>\n<li>C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng bao g\u1ed3m ph\u1ee5 c\u1ea5p x\u0103ng xe\u00a0==&gt; Nh\u01b0 v\u1eady, ph\u1ee5 c\u1ea5p x\u0103ng xe \u00a0v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a NL\u0110.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phu_cap_xang_xe_co_phai_dong_BHXH\"><\/span>Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 ph\u1ea3i\u00a0\u0111\u00f3ng BHXH?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 30 c\u1ee7a\u00a0Th\u00f4ng t\u01b0 59\/2015\/TT-BL\u0110TBXH, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m bao g\u1ed3m:<\/p>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"color: #ed1c24;\"><strong>Ti\u1ec1n l\u01b0\u01a1ng = M\u1ee9c l\u01b0\u01a1ng + Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng + C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c<\/strong><\/span><\/p>\n<p>Trong c\u00f4ng th\u1ee9c n\u00e0y c\u1ea7n l\u01b0u \u00fd ph\u1ea7n &#8220;Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng&#8221; v\u00e0 &#8220;C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c&#8221; nh\u01b0 sau:<\/p>\n<div>\n<ul>\n<li>Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng nh\u01b0: Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, ch\u1ee9c danh; Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m; Ph\u1ee5 c\u1ea5p n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m; Ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean; Ph\u1ee5 c\u1ea5p khu v\u1ef1c; Ph\u1ee5 c\u1ea5p l\u01b0u \u0111\u1ed9ng; Ph\u1ee5 c\u1ea5p thu h\u00fat v\u00e0 c\u00e1c ph\u1ee5 c\u1ea5p c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 (Kho\u1ea3n 1 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 59\/2015\/TT-BL\u0110TBXH).<\/li>\n<li>C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c:\u00a0 L\u00e0 c\u00e1c kho\u1ea3n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3 c\u00f9ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 th\u01b0\u1eddng xuy\u00ean trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/li>\n<\/ul>\n<p>==&gt; Do \u0111\u00f3, kh\u00f4ng ph\u1ea3i m\u1ecdi ph\u1ee5 c\u1ea5p \u0111\u1ec1u t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m. B\u1edfi v\u00ec ph\u1ee5 c\u1ea5p x\u0103ng xe kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 30 n\u00eau tr\u00ean n\u00ean kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3 c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 30 c\u1ee7a Th\u00f4ng t\u01b0 59\/2015\/TT-BL\u0110TBXH, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe.<\/p>\n<p>==&gt; Nh\u01b0 v\u1eady, d\u00f9 l\u00e0 ph\u1ee5 c\u1ea5p x\u0103ng xe hay ti\u1ec1n h\u1ed7 tr\u1ee3 x\u0103ng xe th\u00ec \u0111\u1ec1u kh\u00f4ng t\u00ednh \u0111\u00f3ng BHXH.<\/p>\n<p><span style=\"color: #ff6600;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>Khi <a href=\"https:\/\/gtax.vn\/english\/thue-thu-nhap-ca-nhan\/\">t\u00ednh thu\u1ebf thu nh\u1eadp<\/a> doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty tr\u1ea3 ph\u1ee5 c\u1ea5p x\u0103ng xe theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng, ghi c\u1ee5 th\u1ec3 \u00a0\u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p (H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty \u2026) th\u00ec thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 4 \u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, chi ph\u00ed \u0111i l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng gi\u1ea3i \u0111\u00e1p c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 v\u1ea5n \u0111\u1ec1 ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 t\u00ednh thu\u1ebf TNCN, \u0111\u00f3ng BHXH?, qu\u00fd kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 doanh nghi\u1ec7p, k\u1ebf to\u00e1n vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft nh\u1ea5t:<\/p>\n<ul>\n<li><strong>Website:<\/strong>\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn\/<\/a><\/li>\n<li><strong>Fanpage:<\/strong>\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<li><strong>Tel:<\/strong>\u00a0(028) 2221 6789<\/li>\n<li><strong>Hot line:<\/strong>\u00a00909 411 148<\/li>\n<li><strong>Email:<\/strong>\u00a0support@gtax.vn<\/li>\n<\/ul>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang h\u1ecfi ch\u00fang t\u00f4i l\u00e0 &#8221; Ph\u1ee5 c\u1ea5p x\u0103ng xe c\u00f3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), c\u00f3 \u00a0\u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)? &#8221; K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o nh\u01b0 sau: T\u00f9y v\u00e0o ch\u00ednh s\u00e1ch t\u1eebng doanh nghi\u1ec7p m\u00e0 c\u00f3 quy [&#8230;]\n","protected":false},"author":1,"featured_media":230871,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422,1],"tags":[],"class_list":["post-225889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225889"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=225889"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225889\/revisions"}],"predecessor-version":[{"id":236276,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225889\/revisions\/236276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/230871"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}